{"id":4743,"date":"2026-07-24T10:13:15","date_gmt":"2026-07-24T03:13:15","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4743"},"modified":"2026-07-24T10:13:15","modified_gmt":"2026-07-24T03:13:15","slug":"phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft: Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t c\u00f4ng t\u00e1c thanh tra, ki\u1ec3m tra \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, kh\u00f4ng \u00edt doanh nghi\u1ec7p r\u01a1i v\u00e0o t\u00ecnh hu\u1ed1ng b\u1ecb truy thu thu\u1ebf, x\u1eed ph\u1ea1t, th\u1eadm ch\u00ed b\u1ecb \u0111\u00e1nh thu\u1ebf tr\u00f9ng ch\u1ec9 v\u00ec l\u1ef1a ch\u1ecdn sai ho\u1eb7c kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c t\u00ednh h\u1ee3p l\u00fd c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111ang \u00e1p d\u1ee5ng. \u0110\u00e2y l\u00e0 l\u00fd do ng\u00e0y c\u00e0ng nhi\u1ec1u t\u1eadp \u0111o\u00e0n, doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ch\u1ee7 \u0111\u1ed9ng t\u00ecm hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft th\u00f4ng qua c\u01a1 ch\u1ebf Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA) nh\u01b0 m\u1ed9t c\u00f4ng c\u1ee5 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf mang t\u00ednh d\u00e0i h\u1ea1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng h\u00f3a to\u00e0n b\u1ed9 n\u1ed9i dung li\u00ean quan \u0111\u1ebfn ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, d\u1ef1a tr\u00ean <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> and <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/banan\/tin-tuc\/thong-tu-95-2026-tt-btc-huong-dan-thuc-hien-cac-hiep-dinh-thue-map-apa-tu-0172026-chi-tiet-the-nao-51306.html\" rel=\"nofollow noopener\" target=\"_blank\">Th\u00f4ng t\u01b0 95\/2026\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> h\u01b0\u1edbng d\u1eabn APA (\u0110i\u1ec1u 66 \u0111\u1ebfn \u0110i\u1ec1u 76), gi\u00fap ng\u01b0\u1eddi l\u00e0m c\u00f4ng t\u00e1c t\u00e0i ch\u00ednh &#8211; thu\u1ebf trong doanh nghi\u1ec7p c\u00f3 c\u00e1i nh\u00ecn \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh tri\u1ec3n khai.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket_la_gi\" >Ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf 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\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#03_hinh_thuc_APA_trong_quy_trinh_ap_dung_phuong_phap_dinh_gia_thue_giao_dich_lien_ket\" >03 h\u00ecnh th\u1ee9c APA trong quy tr\u00ecnh \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 thu\u1ebf 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\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Dieu_kien_ap_dung_phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket\" >\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf 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-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Tham_quyen_giai_quyet_ho_so_ap_dung_phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket\" >Th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf 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-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Quy_trinh_cac_buoc_xu_ly_de_nghi_ap_dung_phuong_phap_dinh_gia_tinh_thue\" >Quy tr\u00ecnh c\u00e1c b\u01b0\u1edbc x\u1eed l\u00fd \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf<\/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\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Buoc_1_Nop_ho_so_chinh_thuc\" >B\u01b0\u1edbc 1: N\u1ed9p h\u1ed3 s\u01a1 ch\u00ednh th\u1ee9c<\/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\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Buoc_2_Ra_soat_phan_tich_ho_so\" >B\u01b0\u1edbc 2: R\u00e0 so\u00e1t, ph\u00e2n t\u00edch h\u1ed3 s\u01a1<\/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\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Buoc_3_Trao_doi_dam_phan_noi_dung_APA\" >B\u01b0\u1edbc 3: Trao \u0111\u1ed5i, \u0111\u00e0m ph\u00e1n n\u1ed9i dung APA<\/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\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Buoc_4_Ky_ket_va_luu_hanh_APA\" >B\u01b0\u1edbc 4: K\u00fd k\u1ebft v\u00e0 l\u01b0u h\u00e0nh APA<\/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\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Thoa_thuan_song_phuong_khi_ap_dung_phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket\" >Th\u1ecfa thu\u1eadn song ph\u01b0\u01a1ng khi \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf 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-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Nhung_rui_ro_khien_ho_so_ap_dung_phuong_phap_dinh_gia_tinh_thue_bi_dung_giai_quyet\" >Nh\u1eefng r\u1ee7i ro khi\u1ebfn h\u1ed3 s\u01a1 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf b\u1ecb d\u1eebng gi\u1ea3i quy\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Loi_ich_khi_doanh_nghiep_chu_dong_ap_dung_phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket\" >L\u1ee3i \u00edch khi doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf 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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Doanh_nghiep_nen_bat_dau_ap_dung_phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket_tu_dau\" >Doanh nghi\u1ec7p n\u00ean b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft t\u1eeb \u0111\u00e2u?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><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\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf 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\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket_theo_co_che_APA_duoc_ap_dung_cho_doi_tuong_nao\" >Ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft theo c\u01a1 ch\u1ebf APA \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o?<\/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\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Giao_dich_lien_ket_nao_du_dieu_kien_de_nghi_ap_dung_APA\" >Giao d\u1ecbch li\u00ean k\u1ebft n\u00e0o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA?<\/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\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Nen_chon_APA_don_phuong_song_phuong_hay_da_phuong\" >N\u00ean ch\u1ecdn APA \u0111\u01a1n ph\u01b0\u01a1ng, song ph\u01b0\u01a1ng hay \u0111a ph\u01b0\u01a1ng?<\/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\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Ho_so_de_nghi_ap_dung_APA_can_duoc_lap_bang_ngon_ngu_gi\" >H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA c\u1ea7n \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng ng\u00f4n ng\u1eef g\u00ec?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Doanh_nghiep_co_duoc_tham_gia_truc_tiep_vao_qua_trinh_dam_phan_APA_song_phuong_da_phuong_khong\" >Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c tham gia tr\u1ef1c ti\u1ebfp v\u00e0o qu\u00e1 tr\u00ecnh \u0111\u00e0m ph\u00e1n APA song ph\u01b0\u01a1ng, \u0111a ph\u01b0\u01a1ng kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket_la_gi\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4744\" aria-describedby=\"caption-attachment-4744\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4744\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket-la-gi.jpg\" alt=\"Ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket-la-gi.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket-la-gi-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket-la-gi-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket-la-gi-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket-la-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4744\" class=\"wp-caption-text\">Ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft trong khu\u00f4n kh\u1ed5 APA (Advance Pricing Agreement) l\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a qu\u00e1 tr\u00ecnh th\u1ecfa thu\u1eadn tr\u01b0\u1edbc gi\u1eefa ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u01a1 quan thu\u1ebf (ho\u1eb7c gi\u1eefa c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c) nh\u1eb1m x\u00e1c \u0111\u1ecbnh th\u1ed1ng nh\u1ea5t ph\u01b0\u01a1ng ph\u00e1p, m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ho\u1eb7c t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn \u00e1p d\u1ee5ng cho c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft trong m\u1ed9t giai \u0111o\u1ea1n x\u00e1c \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, thay v\u00ec \u0111\u1ec3 c\u01a1 quan thu\u1ebf t\u1ef1 \u0111\u00e1nh gi\u00e1 v\u00e0 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch sau khi ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf, v\u1ed1n ti\u1ec1m \u1ea9n r\u1ee7i ro tranh ch\u1ea5p, h\u1ed3i t\u1ed1 &#8211; doanh nghi\u1ec7p c\u00f3 quy\u1ec1n ch\u1ee7 \u0111\u1ed9ng \u0111\u1ec1 ngh\u1ecb ch\u1ed1t tr\u01b0\u1edbc ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t giao d\u1ecbch c\u1ee7a m\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c quy\u1ec1n \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng, theo \u0110i\u1ec1u 66, \u0111\u00f3 l\u00e0 t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai, c\u00f3 th\u1ef1c hi\u1ec7n giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 255\/2026\/N\u0110-CP. \u0110\u00e2y l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft: doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n ho\u1eb7c kh\u00f4ng ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft theo \u0111\u00fang \u0111\u1ecbnh ngh\u0129a ph\u00e1p l\u00fd s\u1ebd kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"03_hinh_thuc_APA_trong_quy_trinh_ap_dung_phuong_phap_dinh_gia_thue_giao_dich_lien_ket\"><\/span><b>03 h\u00ecnh th\u1ee9c APA trong quy tr\u00ecnh \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4745\" aria-describedby=\"caption-attachment-4745\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4745\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/03-hinh-thuc-APA-trong-quy-trinh-ap-dung-phuong-phap-dinh-gia-thue-giao-dich-lien-ket.jpg\" alt=\"03 h\u00ecnh th\u1ee9c APA trong quy tr\u00ecnh \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/03-hinh-thuc-APA-trong-quy-trinh-ap-dung-phuong-phap-dinh-gia-thue-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/03-hinh-thuc-APA-trong-quy-trinh-ap-dung-phuong-phap-dinh-gia-thue-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/03-hinh-thuc-APA-trong-quy-trinh-ap-dung-phuong-phap-dinh-gia-thue-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/03-hinh-thuc-APA-trong-quy-trinh-ap-dung-phuong-phap-dinh-gia-thue-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/03-hinh-thuc-APA-trong-quy-trinh-ap-dung-phuong-phap-dinh-gia-thue-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4745\" class=\"wp-caption-text\">03 h\u00ecnh th\u1ee9c APA trong quy tr\u00ecnh \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u \u00e1p d\u1ee5ng c\u00f9ng m\u1ed9t h\u00ecnh th\u1ee9c APA. Theo \u0110i\u1ec1u 68, c\u00f3 ba h\u00ecnh th\u1ee9c t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea1m vi v\u00e0 m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Unilateral APA<\/b><span style=\"font-weight: 400;\">: L\u00e0 th\u1ecfa thu\u1eadn \u0111\u01b0\u1ee3c k\u00fd k\u1ebft tr\u1ef1c ti\u1ebfp gi\u1eefa c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA, kh\u00f4ng c\u00f3 s\u1ef1 tham gia c\u1ee7a c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i. H\u00ecnh th\u1ee9c n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ch\u1ee7 y\u1ebfu ph\u00e1t sinh trong n\u1ed9i b\u1ed9 th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam ho\u1eb7c khi doanh nghi\u1ec7p kh\u00f4ng c\u00f3 nhu c\u1ea7u lo\u1ea1i tr\u1eeb r\u1ee7i ro \u0111\u00e1nh thu\u1ebf tr\u00f9ng \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Bilateral APA<\/b><span style=\"font-weight: 400;\">: L\u00e0 th\u1ecfa thu\u1eadn \u0111\u01b0\u1ee3c k\u00fd k\u1ebft gi\u1eefa c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam v\u00e0 c\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c, tr\u00ean c\u01a1 s\u1edf Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf, nh\u1eb1m x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch thu\u1ed9c ph\u1ea1m vi APA. H\u00ecnh th\u1ee9c n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c c\u00e1c doanh nghi\u1ec7p c\u00f3 c\u00f4ng ty m\u1eb9 ho\u1eb7c b\u00ean li\u00ean k\u1ebft \u1edf n\u01b0\u1edbc ngo\u00e0i l\u1ef1a ch\u1ecdn \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n gi\u1eefa hai qu\u1ed1c gia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Multilateral APA<\/b><span style=\"font-weight: 400;\">: T\u01b0\u01a1ng t\u1ef1 APA song ph\u01b0\u01a1ng nh\u01b0ng c\u00f3 s\u1ef1 tham gia c\u1ee7a nhi\u1ec1u c\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c c\u00f9ng l\u00fac, \u00e1p d\u1ee5ng cho c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 m\u1ea1ng l\u01b0\u1edbi giao d\u1ecbch li\u00ean k\u1ebft tr\u1ea3i r\u1ed9ng \u1edf nhi\u1ec1u th\u1ecb tr\u01b0\u1eddng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u00fang h\u00ecnh th\u1ee9c APA ngay t\u1eeb \u0111\u1ea7u \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn th\u1eddi gian x\u1eed l\u00fd h\u1ed3 s\u01a1, ng\u00f4n ng\u1eef so\u1ea1n th\u1ea3o v\u00e0 c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n tham gia \u0111\u00e0m ph\u00e1n, n\u00ean \u0111\u00e2y l\u00e0 b\u01b0\u1edbc c\u1ea7n \u0111\u01b0\u1ee3c doanh nghi\u1ec7p c\u00e2n nh\u1eafc k\u1ef9 tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 ch\u00ednh th\u1ee9c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_ap_dung_phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4746\" aria-describedby=\"caption-attachment-4746\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4746\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-ap-dung-phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-ap-dung-phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-ap-dung-phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-ap-dung-phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-ap-dung-phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-ap-dung-phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4746\" class=\"wp-caption-text\">\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft n\u00e0o c\u0169ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA. Theo \u0110i\u1ec1u 67 kho\u1ea3n 2, giao d\u1ecbch \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi b\u1ed1n \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh<\/b><span style=\"font-weight: 400;\"> trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 s\u1ebd ti\u1ebfp t\u1ee5c di\u1ec5n ra trong giai \u0111o\u1ea1n \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA. \u0110i\u1ec1u n\u00e0y lo\u1ea1i tr\u1eeb c\u00e1c giao d\u1ecbch m\u1edbi ch\u1ec9 \u1edf giai \u0111o\u1ea1n d\u1ef1 ki\u1ebfn, ch\u01b0a c\u00f3 d\u1eef li\u1ec7u l\u1ecbch s\u1eed \u0111\u1ec3 ph\u00e2n t\u00edch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh b\u1ea3n ch\u1ea5t giao d\u1ecbch<\/b><span style=\"font-weight: 400;\"> quy\u1ebft \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf, \u0111\u1ed3ng th\u1eddi c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 ph\u00e2n t\u00edch, so s\u00e1nh, l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 v\u00e0 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 255\/2026\/N\u0110-CP, d\u1ef1a tr\u00ean th\u00f4ng tin, d\u1eef li\u1ec7u theo kho\u1ea3n 3 \u0110i\u1ec1u 31 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15. \u0110\u00e2y l\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i chu\u1ea9n b\u1ecb s\u1eb5n d\u1eef li\u1ec7u, h\u1ed3 s\u01a1 ch\u1ee9ng minh v\u1ec1 ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n, r\u1ee7i ro c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft c\u0169ng nh\u01b0 b\u1ed9 d\u1eef li\u1ec7u so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u00e1ng tin c\u1eady.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Giao d\u1ecbch kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p c\u00f3 tranh ch\u1ea5p, khi\u1ebfu n\u1ea1i v\u1ec1 thu\u1ebf<\/b><span style=\"font-weight: 400;\"> li\u00ean quan \u0111\u1ebfn ch\u00ednh giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ec1 ngh\u1ecb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Giao d\u1ecbch \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n minh b\u1ea1ch<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch tr\u1ed1n, tr\u00e1nh thu\u1ebf ho\u1eb7c l\u1ee3i d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf \u0111\u1ec3 h\u01b0\u1edfng l\u1ee3i \u00edch thu\u1ebf kh\u00f4ng ch\u00ednh \u0111\u00e1ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf, \u0111i\u1ec1u ki\u1ec7n th\u1ee9 hai th\u01b0\u1eddng l\u00e0 \u0111i\u1ec3m kh\u00f3 kh\u0103n l\u1edbn nh\u1ea5t \u0111\u1ed1i v\u1edbi nhi\u1ec1u doanh nghi\u1ec7p, b\u1edfi vi\u1ec7c x\u00e2y d\u1ef1ng b\u1ed9 d\u1eef li\u1ec7u so s\u00e1nh \u0111\u1ed9c l\u1eadp ph\u00f9 h\u1ee3p \u0111\u00f2i h\u1ecfi th\u1eddi gian, chuy\u00ean m\u00f4n ph\u00e2n t\u00edch t\u00e0i ch\u00ednh &#8211; thu\u1ebf chuy\u00ean s\u00e2u, v\u00e0 c\u1ea7n \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb t\u1eeb tr\u01b0\u1edbc khi c\u00f3 \u00fd \u0111\u1ecbnh n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA. \u0110\u00e2y c\u0169ng l\u00e0 l\u00fd do nhi\u1ec1u doanh nghi\u1ec7p t\u00ecm \u0111\u1ebfn<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/\"> d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ngay t\u1eeb giai \u0111o\u1ea1n \u0111\u00e1nh gi\u00e1 \u0111i\u1ec1u ki\u1ec7n, \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1edbm kh\u1ea3 n\u0103ng \u0111\u00e1p \u1ee9ng tr\u01b0\u1edbc khi ch\u00ednh th\u1ee9c n\u1ed9p h\u1ed3 s\u01a1.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tham_quyen_giai_quyet_ho_so_ap_dung_phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket\"><\/span><b>Th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf 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;\">Theo \u0110i\u1ec1u 69, th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 APA \u0111\u01b0\u1ee3c ph\u00e2n \u0111\u1ecbnh theo t\u1eebng h\u00ecnh th\u1ee9c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi APA song ph\u01b0\u01a1ng v\u00e0 \u0111a ph\u01b0\u01a1ng, C\u1ee5c Thu\u1ebf l\u00e0 c\u01a1 quan ch\u1ee7 tr\u00ec ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, r\u00e0 so\u00e1t, ph\u00e2n t\u00edch v\u00e0 x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n \u0111\u00e0m ph\u00e1n, k\u00fd k\u1ebft, s\u1eeda \u0111\u1ed5i, gia h\u1ea1n, thu h\u1ed3i, h\u1ee7y b\u1ecf APA. Tr\u01b0\u1eddng h\u1ee3p APA c\u00f3 t\u00ednh ch\u1ea5t ph\u1ee9c t\u1ea1p, li\u00ean quan \u0111\u1ebfn nhi\u1ec1u qu\u1ed1c gia ho\u1eb7c li\u00ean quan \u0111\u1ebfn n\u1ed9i dung thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd c\u1ee7a nhi\u1ec1u c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, C\u1ee5c Thu\u1ebf ph\u1ea3i b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 xin \u00fd ki\u1ebfn v\u1ec1 ph\u01b0\u01a1ng \u00e1n \u0111\u00e0m ph\u00e1n tr\u01b0\u1edbc khi trao \u0111\u1ed5i ch\u00ednh th\u1ee9c v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c. C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ecbu tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra, gi\u00e1m s\u00e1t vi\u1ec7c th\u1ef1c hi\u1ec7n APA sau khi \u0111\u00e3 k\u00fd k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi APA \u0111\u01a1n ph\u01b0\u01a1ng, th\u1ea9m quy\u1ec1n ti\u1ebfp nh\u1eadn, r\u00e0 so\u00e1t, ph\u00e2n t\u00edch v\u00e0 x\u1eed l\u00fd h\u1ed3 s\u01a1 do C\u1ee5c Thu\u1ebf quy\u1ebft \u0111\u1ecbnh v\u00e0 ph\u00e2n c\u00f4ng cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh n\u1ed9i b\u1ed9.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm r\u00f5 c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng trong vi\u1ec7c li\u00ean h\u1ec7, n\u1ed9p h\u1ed3 s\u01a1 \u0111\u00fang \u0111\u1ea7u m\u1ed1i, tr\u00e1nh m\u1ea5t th\u1eddi gian do g\u1eedi sai c\u01a1 quan x\u1eed l\u00fd.<\/span><\/p>\n<blockquote><p><b>See also:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/diem-moi-nghi-dinh-255-2026-nd-cp\/\">\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_cac_buoc_xu_ly_de_nghi_ap_dung_phuong_phap_dinh_gia_tinh_thue\"><\/span><b>Quy tr\u00ecnh c\u00e1c b\u01b0\u1edbc x\u1eed l\u00fd \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi b\u01b0\u1edbc v\u00e0o quy tr\u00ecnh ch\u00ednh th\u1ee9c, \u0110i\u1ec1u 70 cho ph\u00e9p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf t\u1ed5 ch\u1ee9c h\u1ecdp tham v\u1ea5n \u0111\u1ec3 trao \u0111\u1ed5i s\u01a1 b\u1ed9 v\u1ec1 ph\u1ea1m vi giao d\u1ecbch, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1, h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u v\u00e0 th\u00f4ng tin, d\u1eef li\u1ec7u li\u00ean quan. \u0110\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 th\u1ee7 t\u1ee5c b\u1eaft bu\u1ed9c nh\u01b0ng tr\u00ean th\u1ef1c t\u1ebf l\u1ea1i l\u00e0 b\u01b0\u1edbc gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u \u0111\u00e1ng k\u1ec3 r\u1ee7i ro h\u1ed3 s\u01a1 b\u1ecb y\u00eau c\u1ea7u b\u1ed5 sung, ch\u1ec9nh s\u1eeda nhi\u1ec1u l\u1ea7n sau khi \u0111\u00e3 n\u1ed9p ch\u00ednh th\u1ee9c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau b\u01b0\u1edbc tham v\u1ea5n (n\u1ebfu c\u00f3), vi\u1ec7c gi\u1ea3i quy\u1ebft \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo b\u1ed1n b\u01b0\u1edbc:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Nop_ho_so_chinh_thuc\"><\/span><b>B\u01b0\u1edbc 1: N\u1ed9p h\u1ed3 s\u01a1 ch\u00ednh th\u1ee9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 71, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p \u0111\u1ec1 ngh\u1ecb theo M\u1eabu s\u1ed1 01\/APA-\u0110N. H\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng ti\u1ebfng Vi\u1ec7t; ri\u00eang h\u1ed3 s\u01a1 APA song ph\u01b0\u01a1ng, \u0111a ph\u01b0\u01a1ng ph\u1ea3i c\u00f3 th\u00eam b\u1ea3n d\u1ecbch ti\u1ebfng Anh, c\u00f2n t\u00e0i li\u1ec7u g\u1ed1c b\u1eb1ng ng\u00f4n ng\u1eef kh\u00e1c ph\u1ea3i c\u00f3 b\u1ea3n d\u1ecbch ti\u1ebfng Vi\u1ec7t (v\u00e0 ti\u1ebfng Anh n\u1ebfu l\u00e0 h\u1ed3 s\u01a1 song ph\u01b0\u01a1ng, \u0111a ph\u01b0\u01a1ng). Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd v\u1ec1 n\u1ed9i dung b\u1ea3n d\u1ecbch. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i li\u1ec7u \u0111\u00ednh k\u00e8m qu\u00e1 l\u1edbn khi\u1ebfn vi\u1ec7c d\u1ecbch to\u00e0n b\u1ed9 kh\u00f4ng kh\u1ea3 thi, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u00f3m t\u1eaft n\u1ed9i dung, gi\u1ea3i tr\u00ecnh l\u00fd do v\u00e0 n\u00eau r\u00f5 \u0111\u1ecba \u0111i\u1ec3m, ph\u01b0\u01a1ng th\u1ee9c l\u01b0u gi\u1eef \u0111\u1ec3 c\u01a1 quan thu\u1ebf ti\u1ebfp c\u1eadn khi c\u1ea7n.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea3i M\u1eabu s\u1ed1 01\/APA-\u0110N:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><a href=\"https:\/\/drive.google.com\/file\/d\/1z4BSFehqF8dMGrgvlX0dRe3HC2DFUr8A\/view?usp=sharing\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">T\u1ea3i M\u1eabu 01\/APA-\u0110N<\/span><\/strong><\/span><\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p t\u00e0i li\u1ec7u \u0111\u00ednh k\u00e8m qu\u00e1 l\u1edbn khi\u1ebfn vi\u1ec7c d\u1ecbch to\u00e0n b\u1ed9 kh\u00f4ng kh\u1ea3 thi, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u00f3m t\u1eaft n\u1ed9i dung, gi\u1ea3i tr\u00ecnh l\u00fd do v\u00e0 n\u00eau r\u00f5 \u0111\u1ecba \u0111i\u1ec3m, ph\u01b0\u01a1ng th\u1ee9c l\u01b0u gi\u1eef \u0111\u1ec3 c\u01a1 quan thu\u1ebf ti\u1ebfp c\u1eadn khi c\u1ea7n. B\u1edfi t\u00ednh ch\u1ea5t ph\u1ee9c t\u1ea1p v\u1ec1 h\u1ed3 s\u01a1, ng\u00f4n ng\u1eef v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p, doanh nghi\u1ec7p c\u00e2n nh\u1eafc <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\">d\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o M\u1eabu s\u1ed1 01\/APA-\u0110N c\u00f9ng t\u00e0i li\u1ec7u \u0111\u00ednh k\u00e8m \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang quy \u0111\u1ecbnh ngay t\u1eeb l\u1ea7n n\u1ed9p \u0111\u1ea7u ti\u00ean.\u00a0\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Ra_soat_phan_tich_ho_so\"><\/span><b>B\u01b0\u1edbc 2: R\u00e0 so\u00e1t, ph\u00e2n t\u00edch h\u1ed3 s\u01a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 72, c\u01a1 quan thu\u1ebf ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu t\u00ednh \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, h\u1ee3p ph\u00e1p, h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 c\u1ee7a th\u00f4ng tin do doanh nghi\u1ec7p cung c\u1ea5p, l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh ph\u00f9 h\u1ee3p. Trong qu\u00e1 tr\u00ecnh n\u00e0y, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u1ea3i tr\u00ecnh, l\u00e0m r\u00f5 th\u00f4ng tin, ho\u1eb7c \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 x\u00e1c minh. C\u00e1c cu\u1ed9c h\u1ecdp, kh\u1ea3o s\u00e1t th\u1ef1c t\u1ebf t\u1ea1i tr\u1ee5 s\u1edf doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i l\u1eadp Bi\u00ean b\u1ea3n ghi nh\u1eadn k\u1ebft qu\u1ea3. \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 song ph\u01b0\u01a1ng, \u0111a ph\u01b0\u01a1ng, n\u1ebfu c\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c y\u00eau c\u1ea7u cung c\u1ea5p th\u00eam th\u00f4ng tin, doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c b\u00ean tham gia \u0111\u00e0m ph\u00e1n \u0111\u1ec1u n\u1eafm th\u00f4ng tin th\u1ed1ng nh\u1ea5t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Trao_doi_dam_phan_noi_dung_APA\"><\/span><b>B\u01b0\u1edbc 3: Trao \u0111\u1ed5i, \u0111\u00e0m ph\u00e1n n\u1ed9i dung APA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 74, vi\u1ec7c \u0111\u00e0m ph\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (n\u1ebfu l\u00e0 APA \u0111\u01a1n ph\u01b0\u01a1ng) ho\u1eb7c v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c (n\u1ebfu l\u00e0 song ph\u01b0\u01a1ng, \u0111a ph\u01b0\u01a1ng), th\u00f4ng qua c\u00e1c h\u00ecnh th\u1ee9c h\u1ecdp tr\u1ef1c ti\u1ebfp, \u0111i\u1ec7n tho\u1ea1i, truy\u1ec1n h\u00ecnh tr\u1ef1c tuy\u1ebfn ho\u1eb7c trao \u0111\u1ed5i v\u0103n b\u1ea3n. K\u1ebft qu\u1ea3 m\u1ed7i l\u1ea7n trao \u0111\u1ed5i ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn b\u1eb1ng v\u0103n b\u1ea3n. Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft v\u00e0 \u0111\u01b0\u1ee3c c\u00e1c c\u01a1 quan thu\u1ebf li\u00ean quan ch\u1ea5p thu\u1eadn, \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c m\u1eddi tham d\u1ef1 \u0111\u1ec3 gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn h\u1ed3 s\u01a1 c\u1ee7a m\u00ecnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Ky_ket_va_luu_hanh_APA\"><\/span><b>B\u01b0\u1edbc 4: K\u00fd k\u1ebft v\u00e0 l\u01b0u h\u00e0nh APA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 76, sau khi c\u00e1c b\u00ean th\u1ed1ng nh\u1ea5t to\u00e0n b\u1ed9 n\u1ed9i dung, d\u1ef1 th\u1ea3o cu\u1ed1i c\u00f9ng s\u1ebd \u0111\u01b0\u1ee3c k\u00fd k\u1ebft. N\u1ed9i dung t\u1ed1i thi\u1ec3u c\u1ee7a m\u1ed9t b\u1ea3n APA ph\u1ea3i bao g\u1ed3m: t\u00ean, \u0111\u1ecba ch\u1ec9 c\u00e1c b\u00ean li\u00ean k\u1ebft tham gia; m\u00f4 t\u1ea3 giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi APA; ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 l\u00e0m c\u01a1 s\u1edf t\u00ednh thu\u1ebf c\u00f9ng c\u00e1ch t\u00ednh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n, t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn (k\u1ec3 c\u1ea3 kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n n\u1ebfu ph\u00f9 h\u1ee3p); c\u00e1c gi\u1ea3 \u0111\u1ecbnh tr\u1ecdng y\u1ebfu c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n APA; tr\u00e1ch nhi\u1ec7m, ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u1ee7a c\u01a1 quan thu\u1ebf; hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng; c\u00f9ng c\u00e1c ph\u1ee5 l\u1ee5c k\u00e8m theo (n\u1ebfu c\u00f3). V\u1edbi APA \u0111\u01a1n ph\u01b0\u01a1ng, ng\u00f4n ng\u1eef ch\u00ednh th\u1ee9c l\u00e0 ti\u1ebfng Vi\u1ec7t; v\u1edbi APA song ph\u01b0\u01a1ng, \u0111a ph\u01b0\u01a1ng, ng\u00f4n ng\u1eef ch\u00ednh th\u1ee9c l\u00e0 ti\u1ebfng Anh k\u00e8m b\u1ea3n d\u1ecbch ti\u1ebfng Vi\u1ec7t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoa_thuan_song_phuong_khi_ap_dung_phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket\"><\/span><b>Th\u1ecfa thu\u1eadn song ph\u01b0\u01a1ng khi \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf 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;\">V\u1edbi c\u00e1c doanh nghi\u1ec7p l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa thu\u1ebf t\u1ea1i Vi\u1ec7t Nam v\u00e0 c\u00f3 nhu c\u1ea7u \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA song ph\u01b0\u01a1ng, \u0111a ph\u01b0\u01a1ng, \u0110i\u1ec1u 73 quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Khi n\u1ed9p h\u1ed3 s\u01a1 ch\u00ednh th\u1ee9c, doanh nghi\u1ec7p c\u1ea7n b\u1ed5 sung th\u00eam c\u00e1c n\u1ed9i dung: gi\u1ea3i th\u00edch l\u00fd do \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA song ph\u01b0\u01a1ng ho\u1eb7c \u0111a ph\u01b0\u01a1ng; t\u00f3m t\u1eaft l\u00fd do \u0111\u1ec1 ngh\u1ecb th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c th\u1ecfa thu\u1eadn song ph\u01b0\u01a1ng; v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u do c\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c ban h\u00e0nh c\u00f3 li\u00ean quan, v\u00ed d\u1ee5 nh\u01b0 th\u00f4ng b\u00e1o ho\u1eb7c quy\u1ebft \u0111\u1ecbnh truy thu, \u0111i\u1ec1u ch\u1ec9nh ngh\u0129a v\u1ee5 thu\u1ebf c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn \u0111\u00e1nh thu\u1ebf tr\u00f9ng. Sau khi ti\u1ebfp nh\u1eadn \u0111\u1ea7y \u0111\u1ee7, nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a C\u1ee5c Thu\u1ebf s\u1ebd ch\u1ee7 \u0111\u1ed9ng li\u00ean l\u1ea1c, trao \u0111\u1ed5i v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c theo \u0111\u00fang th\u1ee7 t\u1ee5c th\u1ecfa thu\u1eadn song ph\u01b0\u01a1ng quy \u0111\u1ecbnh t\u1ea1i Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf c\u00f3 li\u00ean quan.<\/span><\/i><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_khien_ho_so_ap_dung_phuong_phap_dinh_gia_tinh_thue_bi_dung_giai_quyet\"><\/span><b>Nh\u1eefng r\u1ee7i ro khi\u1ebfn h\u1ed3 s\u01a1 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf b\u1ecb d\u1eebng gi\u1ea3i quy\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb \u0111\u1ec1u \u0111i \u0111\u1ebfn b\u01b0\u1edbc k\u00fd k\u1ebft. Theo \u0110i\u1ec1u 75, c\u01a1 quan thu\u1ebf s\u1ebd d\u1eebng gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 khi ph\u00e1t sinh m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c ti\u1ebfp t\u1ee5c gi\u1ea3i quy\u1ebft kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng c\u00e1c nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng APA theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c b\u00ean li\u00ean quan kh\u00f4ng th\u1ec3 th\u1ed1ng nh\u1ea5t \u0111\u01b0\u1ee3c n\u1ed9i dung APA tr\u01b0\u1edbc khi k\u1ebft th\u00fac giai \u0111o\u1ea1n \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf, th\u00f4ng qua c\u00e1c bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd thu\u1ebf, ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p th\u00f4ng tin sai, kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c kh\u00f4ng trung th\u1ef1c, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c k\u1ebft qu\u1ea3 APA, m\u00e0 doanh nghi\u1ec7p kh\u00f4ng c\u00f3 c\u0103n c\u1ee9, t\u00e0i li\u1ec7u ph\u00f9 h\u1ee3p \u0111\u1ec3 gi\u1ea3i tr\u00ecnh ho\u1eb7c ch\u1ee9ng minh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c c\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c ch\u1ee7 \u0111\u1ed9ng \u0111\u1ec1 ngh\u1ecb d\u1eebng gi\u1ea3i quy\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u00ean, c\u01a1 quan thu\u1ebf s\u1ebd th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (\u0111\u1ed1i v\u1edbi APA \u0111\u01a1n ph\u01b0\u01a1ng) ho\u1eb7c th\u00f4ng b\u00e1o, x\u00e1c nh\u1eadn \u0111\u1ed3ng th\u1eddi v\u1edbi c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i (\u0111\u1ed1i v\u1edbi APA song ph\u01b0\u01a1ng, \u0111a ph\u01b0\u01a1ng). \u0110i\u1ec1u n\u00e0y cho th\u1ea5y t\u00ednh minh b\u1ea1ch, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 trung th\u1ef1c c\u1ee7a h\u1ed3 s\u01a1 ngay t\u1eeb \u0111\u1ea7u l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh \u0111\u1ebfn kh\u1ea3 n\u0103ng h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c x\u1eed l\u00fd tr\u1ecdn v\u1eb9n, tr\u00e1nh ph\u00e1t sinh chi ph\u00ed v\u00e0 th\u1eddi gian kh\u00f4ng c\u1ea7n thi\u1ebft cho doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_ich_khi_doanh_nghiep_chu_dong_ap_dung_phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket\"><\/span><b>L\u1ee3i \u00edch khi doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf 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;\">Nh\u00ecn t\u1ed5ng th\u1ec3, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft th\u00f4ng qua c\u01a1 ch\u1ebf APA mang l\u1ea1i nhi\u1ec1u gi\u00e1 tr\u1ecb thi\u1ebft th\u1ef1c cho doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u1ea3m r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf ho\u1eb7c truy thu h\u1ed3i t\u1ed1<\/b><span style=\"font-weight: 400;\">: M\u1ed9t khi ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ed1ng nh\u1ea5t tr\u01b0\u1edbc v\u1edbi c\u01a1 quan thu\u1ebf, doanh nghi\u1ec7p c\u00f3 c\u0103n c\u1ee9 ph\u00e1p l\u00fd r\u00f5 r\u00e0ng \u0111\u1ec3 b\u1ea3o v\u1ec7 m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn \u0111\u00e3 \u00e1p d\u1ee5ng trong c\u00e1c k\u1ef3 thanh tra, ki\u1ec3m tra sau n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u0103ng t\u00ednh ch\u1eafc ch\u1eafn trong ho\u1ea1ch \u0111\u1ecbnh t\u00e0i ch\u00ednh &#8211; thu\u1ebf d\u00e0i h\u1ea1n<\/b><span style=\"font-weight: 400;\">: Doanh nghi\u1ec7p c\u00f3 th\u1ec3 d\u1ef1 b\u00e1o ch\u00ednh x\u00e1c h\u01a1n ngh\u0129a v\u1ee5 thu\u1ebf ph\u00e1t sinh t\u1eeb giao d\u1ecbch li\u00ean k\u1ebft trong su\u1ed1t giai \u0111o\u1ea1n hi\u1ec7u l\u1ef1c c\u1ee7a APA.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ea1n ch\u1ebf r\u1ee7i ro \u0111\u00e1nh thu\u1ebf tr\u00f9ng<\/b><span style=\"font-weight: 400;\">: \u0110\u1eb7c bi\u1ec7t v\u1edbi APA song ph\u01b0\u01a1ng, \u0111a ph\u01b0\u01a1ng, c\u01a1 ch\u1ebf n\u00e0y gi\u00fap \u0111\u1ed3ng b\u1ed9 h\u00f3a c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 gi\u1eefa Vi\u1ec7t Nam v\u00e0 c\u00e1c qu\u1ed1c gia \u0111\u1ed1i t\u00e1c tr\u00ean c\u01a1 s\u1edf Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u1ee7ng c\u1ed1 uy t\u00edn tu\u00e2n th\u1ee7<\/b><span style=\"font-weight: 400;\">: M\u1ed9t doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng minh b\u1ea1ch h\u00f3a giao d\u1ecbch li\u00ean k\u1ebft th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 cao h\u01a1n trong m\u1eaft c\u01a1 quan qu\u1ea3n l\u00fd c\u0169ng nh\u01b0 c\u00e1c \u0111\u1ed1i t\u00e1c, nh\u00e0 \u0111\u1ea7u t\u01b0 qu\u1ed1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nen_bat_dau_ap_dung_phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket_tu_dau\"><\/span><b>Doanh nghi\u1ec7p n\u00ean b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft t\u1eeb \u0111\u00e2u?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang c\u00f3 giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0 nh\u1eadn th\u1ea5y ti\u1ec1m \u1ea9n r\u1ee7i ro v\u1ec1 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf, ba vi\u1ec7c n\u00ean l\u00e0m ngay l\u00e0:<\/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 b\u1ed9 giao d\u1ecbch li\u00ean k\u1ebft hi\u1ec7n c\u00f3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi ph\u00f9 h\u1ee3p;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu k\u1ef9 v\u1edbi b\u1ed1n \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng APA t\u1ea1i \u0110i\u1ec1u 67 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 t\u00ednh kh\u1ea3 thi;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e2n nh\u1eafc \u0111\u1ec1 ngh\u1ecb h\u1ecdp tham v\u1ea5n s\u01a1 b\u1ed9 v\u1edbi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ch\u00ednh th\u1ee9c, nh\u1eb1m ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 t\u0103ng t\u1ef7 l\u1ec7 h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c x\u1eed l\u00fd thu\u1eadn l\u1ee3i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft ngay t\u1eeb giai \u0111o\u1ea1n \u0111\u1ea7u kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, m\u00e0 c\u00f2n l\u00e0 b\u01b0\u1edbc \u0111i chi\u1ebfn l\u01b0\u1ee3c \u0111\u1ec3 b\u1ea3o v\u1ec7 d\u00f2ng ti\u1ec1n, gi\u1ea3m thi\u1ec3u tranh ch\u1ea5p thu\u1ebf trong d\u00e0i h\u1ea1n. N\u1ebfu b\u1ea1n c\u1ea7n \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t h\u1ed3 s\u01a1, x\u00e2y d\u1ef1ng b\u1ed9 d\u1eef li\u1ec7u so s\u00e1nh \u0111\u1ed9c l\u1eadp ho\u1eb7c t\u01b0 v\u1ea5n l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c APA ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 giao d\u1ecbch c\u1ee7a doanh nghi\u1ec7p m\u00ecnh, h\u00e3y \u0111\u1ec3 l\u1ea1i th\u00f4ng tin \u0111\u1ec3 \u0111\u1ed9i ng\u0169 chuy\u00ean gia v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a MAN &#8211; Master Accountant Network li\u00ean h\u1ec7 trao \u0111\u1ed5i chi ti\u1ebft h\u01a1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft theo c\u01a1 ch\u1ebf APA kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh \u0111\u01a1n thu\u1ea7n, m\u00e0 l\u00e0 c\u00f4ng c\u1ee5 ph\u00e1p l\u00fd gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf thay v\u00ec b\u1ecb \u0111\u1ed9ng ch\u1edd \u0111\u1ee3i k\u1ebft qu\u1ea3 thanh tra, ki\u1ec3m tra. T\u1eeb vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng, \u0111\u1ed1i chi\u1ebfu \u0111\u1ea7y \u0111\u1ee7 b\u1ed1n \u0111i\u1ec1u ki\u1ec7n t\u1ea1i \u0110i\u1ec1u 67, l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c APA \u0111\u01a1n ph\u01b0\u01a1ng, song ph\u01b0\u01a1ng hay \u0111a ph\u01b0\u01a1ng ph\u00f9 h\u1ee3p, cho \u0111\u1ebfn vi\u1ec7c tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t quy tr\u00ecnh 04 b\u01b0\u1edbc theo \u0110i\u1ec1u 70 \u0111\u1ebfn \u0110i\u1ec1u 76\u00a0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 255\/2026\/N\u0110-CP, m\u1ed7i kh\u00e2u \u0111\u1ec1u \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u minh b\u1ea1ch, ch\u00ednh x\u00e1c v\u00e0 c\u00f3 c\u0103n c\u1ee9 ph\u00e1p l\u00fd r\u00f5 r\u00e0ng.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\">Contact MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <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_phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket_theo_co_che_APA_duoc_ap_dung_cho_doi_tuong_nao\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft theo c\u01a1 ch\u1ebf APA \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 66, \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA l\u00e0 t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai v\u00e0 c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 255\/2026\/N\u0110-CP. Doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n ho\u1eb7c kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo \u0111\u00fang \u0111\u1ecbnh ngh\u0129a ph\u00e1p l\u00fd s\u1ebd kh\u00f4ng thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_nao_du_dieu_kien_de_nghi_ap_dung_APA\"><\/span><b>Giao d\u1ecbch li\u00ean k\u1ebft n\u00e0o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Giao d\u1ecbch ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi 4 \u0111i\u1ec1u ki\u1ec7n t\u1ea1i \u0110i\u1ec1u 67 kho\u1ea3n 2: \u0110\u00e3 th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 ti\u1ebfp t\u1ee5c di\u1ec5n ra trong giai \u0111o\u1ea1n \u0111\u1ec1 ngh\u1ecb; c\u00f3 \u0111\u1ee7 c\u01a1 s\u1edf ph\u00e2n t\u00edch, l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp; kh\u00f4ng \u0111ang trong di\u1ec7n tranh ch\u1ea5p, khi\u1ebfu n\u1ea1i thu\u1ebf; v\u00e0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n minh b\u1ea1ch, kh\u00f4ng nh\u1eb1m tr\u1ed1n, tr\u00e1nh thu\u1ebf ho\u1eb7c l\u1ee3i d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nen_chon_APA_don_phuong_song_phuong_hay_da_phuong\"><\/span><b>N\u00ean ch\u1ecdn APA \u0111\u01a1n ph\u01b0\u01a1ng, song ph\u01b0\u01a1ng hay \u0111a ph\u01b0\u01a1ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1ef1a ch\u1ecdn ph\u1ee5 thu\u1ed9c v\u00e0o ph\u1ea1m vi giao d\u1ecbch li\u00ean k\u1ebft. APA \u0111\u01a1n ph\u01b0\u01a1ng ph\u00f9 h\u1ee3p khi giao d\u1ecbch ch\u1ee7 y\u1ebfu ph\u00e1t sinh trong n\u01b0\u1edbc v\u00e0 ch\u1ec9 c\u1ea7n th\u1ecfa thu\u1eadn v\u1edbi c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam. APA song ph\u01b0\u01a1ng ph\u00f9 h\u1ee3p khi doanh nghi\u1ec7p c\u00f3 b\u00ean li\u00ean k\u1ebft \u1edf m\u1ed9t qu\u1ed1c gia kh\u00e1c v\u00e0 mu\u1ed1n tr\u00e1nh \u0111\u00e1nh thu\u1ebf tr\u00f9ng theo Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf. APA \u0111a ph\u01b0\u01a1ng d\u00e0nh cho c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft tr\u1ea3i r\u1ed9ng \u1edf nhi\u1ec1u qu\u1ed1c gia, th\u01b0\u1eddng g\u1eb7p \u1edf c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_de_nghi_ap_dung_APA_can_duoc_lap_bang_ngon_ngu_gi\"><\/span><b>H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA c\u1ea7n \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng ng\u00f4n ng\u1eef g\u00ec?\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 71, h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng ti\u1ebfng Vi\u1ec7t. Ri\u00eang h\u1ed3 s\u01a1 APA song ph\u01b0\u01a1ng, \u0111a ph\u01b0\u01a1ng ph\u1ea3i c\u00f3 th\u00eam b\u1ea3n d\u1ecbch ti\u1ebfng Anh; t\u00e0i li\u1ec7u g\u1ed1c b\u1eb1ng ng\u00f4n ng\u1eef kh\u00e1c ph\u1ea3i k\u00e8m b\u1ea3n d\u1ecbch ti\u1ebfng Vi\u1ec7t (v\u00e0 ti\u1ebfng Anh n\u1ebfu l\u00e0 h\u1ed3 s\u01a1 song ph\u01b0\u01a1ng, \u0111a ph\u01b0\u01a1ng), do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 n\u1ed9i dung b\u1ea3n d\u1ecbch.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_duoc_tham_gia_truc_tiep_vao_qua_trinh_dam_phan_APA_song_phuong_da_phuong_khong\"><\/span><b>Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c tham gia tr\u1ef1c ti\u1ebfp v\u00e0o qu\u00e1 tr\u00ecnh \u0111\u00e0m ph\u00e1n APA song ph\u01b0\u01a1ng, \u0111a ph\u01b0\u01a1ng kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3, nh\u01b0ng \u1edf m\u1ee9c \u0111\u1ed9 h\u1ea1n ch\u1ebf. Theo \u0110i\u1ec1u 74 kho\u1ea3n 2, trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft v\u00e0 \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf c\u00f9ng c\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c ch\u1ea5p thu\u1eadn, \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c m\u1eddi tham d\u1ef1 \u0111\u1ec3 gi\u1ea3i tr\u00ecnh c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan, ch\u1ee9 kh\u00f4ng tr\u1ef1c ti\u1ebfp tham gia to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh \u0111\u00e0m ph\u00e1n gi\u1eefa c\u00e1c c\u01a1 quan thu\u1ebf.\u00a0\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t c\u00f4ng t\u00e1c thanh tra, ki\u1ec3m tra \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, kh\u00f4ng \u00edt doanh nghi\u1ec7p r\u01a1i v\u00e0o t\u00ecnh hu\u1ed1ng b\u1ecb truy thu thu\u1ebf, x\u1eed ph\u1ea1t, th\u1eadm ch\u00ed b\u1ecb \u0111\u00e1nh thu\u1ebf tr\u00f9ng ch\u1ec9 v\u00ec l\u1ef1a ch\u1ecdn sai ho\u1eb7c [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4744,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4743","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\/4743","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=4743"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4743\/revisions"}],"predecessor-version":[{"id":4747,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4743\/revisions\/4747"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4744"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4743"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4743"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4743"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}