{"id":4878,"date":"2026-08-06T16:33:43","date_gmt":"2026-08-06T09:33:43","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4878"},"modified":"2026-08-06T16:33:43","modified_gmt":"2026-08-06T09:33:43","slug":"hach-toan-dieu-chinh-gia-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/","title":{"rendered":"H\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 b\u01b0\u1edbc b\u1eaft bu\u1ed9c m\u00e0 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1eddi \u0111i\u1ec3m, \u0111\u00fang nguy\u00ean t\u1eafc, n\u1ebfu kh\u00f4ng mu\u1ed1n \u0111\u1ed1i m\u1eb7t r\u1ee7i ro b\u1ecb truy thu thu\u1ebf khi quy\u1ebft to\u00e1n. B\u00e0i vi\u1ebft h\u1ec7 th\u1ed1ng h\u00f3a 03 h\u00ecnh th\u1ee9c \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ed5 bi\u1ebfn (gi\u1ea3m gi\u00e1 mua v\u00e0o, t\u0103ng gi\u00e1 b\u00e1n ra, kho\u1ea3n \u0111\u1ec1n b\u00f9), nguy\u00ean t\u1eafc ghi nh\u1eadn \u0111\u1ed1i \u1ee9ng t\u1ea1i s\u1ed5 s\u00e1ch c\u1ee7a c\u1ea3 hai b\u00ean, t\u00e1c \u0111\u1ed9ng lan t\u1ecfa \u0111\u1ebfn thu\u1ebf GTGT v\u00e0 h\u1ea3i quan, c\u00f9ng c\u1ea3nh b\u00e1o quan tr\u1ecdng v\u1ec1 r\u1ee7i ro ph\u00e1p l\u00fd khi th\u1ef1c hi\u1ec7n giao d\u1ecbch true-down sau quy\u1ebft to\u00e1n, c\u1eadp nh\u1eadt theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.<\/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\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Vi_sao_hach_toan_dieu_chinh_gia_giao_dich_lien_ket_luon_la_bai_toan_dau_dau_moi_dip_cuoi_nam\" >V\u00ec sao h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft lu\u00f4n l\u00e0 b\u00e0i to\u00e1n \u0111au \u0111\u1ea7u m\u1ed7i d\u1ecbp cu\u1ed1i n\u0103m?<\/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\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Hach_toan_dieu_chinh_gia_giao_dich_lien_ket_la_gi\" >H\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 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-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Khi_nao_phat_sinh_hach_toan_dieu_chinh_gia_giao_dich_lien_ket\" >Khi n\u00e0o ph\u00e1t sinh h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft?\u00a0<\/a><\/li><\/ul><\/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\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Phan_biet_%E2%80%9Ctrued-up%E2%80%9D_va_%E2%80%9Ctrued-down%E2%80%9D_trong_dieu_chinh_gia_giao_dich_lien_ket\" >Ph\u00e2n bi\u1ec7t &#8220;trued-up&#8221; v\u00e0 &#8220;trued-down&#8221; trong \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Nguyen_tac_phap_ly_can_tuan_thu_khi_hach_toan_dieu_chinh_gia_giao_dich_lien_ket\" >Nguy\u00ean t\u1eafc ph\u00e1p l\u00fd c\u1ea7n tu\u00e2n th\u1ee7 khi h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Nguyen_tac_ghi_nhan_doi_ung_tai_ca_hai_ben_giao_dich\" >Nguy\u00ean t\u1eafc ghi nh\u1eadn \u0111\u1ed1i \u1ee9ng t\u1ea1i c\u1ea3 hai b\u00ean giao d\u1ecbch<\/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\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Nguyen_tac_gia_thi_truong_doc_lap_lam_can_cu_dieu_chinh\" >Nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u1ed9c l\u1eadp l\u00e0m c\u0103n c\u1ee9 \u0111i\u1ec1u ch\u1ec9nh<\/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\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Yeu_cau_ve_ho_so_xac_dinh_gia_giao_dich_lien_ket_di_kem\" >Y\u00eau c\u1ea7u v\u1ec1 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111i k\u00e8m<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Ba_hinh_thuc_dieu_chinh_gia_giao_dich_lien_ket_thong_dung_va_cach_hach_toan_tuong_ung\" >Ba h\u00ecnh th\u1ee9c \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft th\u00f4ng d\u1ee5ng v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n t\u01b0\u01a1ng \u1ee9ng<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Hinh_thuc_1_Dieu_chinh_giam_gia_hang_hoa_mua_vao\" >H\u00ecnh th\u1ee9c 1: \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u00e1 h\u00e0ng h\u00f3a mua v\u00e0o<\/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\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Hinh_thuc_2_Dieu_chinh_tang_gia_hang_hoa_ban_ra\" >H\u00ecnh th\u1ee9c 2: \u0110i\u1ec1u ch\u1ec9nh t\u0103ng gi\u00e1 h\u00e0ng h\u00f3a b\u00e1n ra<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Hinh_thuc_3_Khoan_den_bu\" >H\u00ecnh th\u1ee9c 3: Kho\u1ea3n \u0111\u1ec1n b\u00f9<\/a><\/li><\/ul><\/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\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Nhung_luu_y_quan_trong_khi_hach_toan_dieu_chinh_gia_giao_dich_lien_ket\" >Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#i\" >\u00a0<\/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\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Uu_tien_hach_toan_khoan_dieu_chinh_vao_hoat_dong_kinh_doanh_chinh\" >\u01afu ti\u00ean h\u1ea1ch to\u00e1n kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Nhan_dien_tac_dong_lan_toa_den_cac_sac_thue_khac\" >Nh\u1eadn di\u1ec7n t\u00e1c \u0111\u1ed9ng lan t\u1ecfa \u0111\u1ebfn c\u00e1c s\u1eafc thu\u1ebf kh\u00e1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Dieu_chinh_phai_duoc_ghi_nhan_vao_so_sach_ke_toan_cua_ca_hai_ben\" >\u0110i\u1ec1u ch\u1ec9nh ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a c\u1ea3 hai b\u00ean<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Rui_ro_phap_ly_khi_thuc_hien_giao_dich_%E2%80%9Ctrue-down%E2%80%9D_sau_quyet_toan\" >R\u1ee7i ro ph\u00e1p l\u00fd khi th\u1ef1c hi\u1ec7n giao d\u1ecbch &#8220;true-down&#8221; sau quy\u1ebft to\u00e1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#He_qua_neu_doanh_nghiep_khong_danh_gia_dung_ban_chat_giao_dich\" >H\u1ec7 qu\u1ea3 n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1nh gi\u00e1 \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch<\/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\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_hach_toan_dieu_chinh_gia_giao_dich_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Hach_toan_dieu_chinh_gia_giao_dich_lien_ket_co_ap_dung_cho_moi_doanh_nghiep_khong\" >H\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 \u00e1p d\u1ee5ng cho m\u1ecdi doanh nghi\u1ec7p kh\u00f4ng?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Neu_khong_thuc_hien_dieu_chinh_gia_giao_dich_lien_ket_thi_doanh_nghiep_co_the_gap_rui_ro_gi\" >N\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft th\u00ec doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p r\u1ee7i ro g\u00ec?<\/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\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Thoi_diem_hach_toan_dieu_chinh_gia_giao_dich_lien_ket_la_khi_nao\" >Th\u1eddi \u0111i\u1ec3m h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 khi n\u00e0o?<\/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\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Hach_toan_dieu_chinh_gia_giao_dich_lien_ket_co_lam_thay_doi_bao_cao_tai_chinh_khong\" >H\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 l\u00e0m thay \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh 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\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Dieu_chinh_gia_giao_dich_lien_ket_co_anh_huong_den_thue_TNDN_khong\" >\u0110i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn thu\u1ebf TNDN kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_hach_toan_dieu_chinh_gia_giao_dich_lien_ket_luon_la_bai_toan_dau_dau_moi_dip_cuoi_nam\"><\/span><b>V\u00ec sao h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft lu\u00f4n l\u00e0 b\u00e0i to\u00e1n \u0111au \u0111\u1ea7u m\u1ed7i d\u1ecbp cu\u1ed1i n\u0103m?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee9 \u0111\u1ebfn m\u00f9a quy\u1ebft to\u00e1n, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n &#8211; thu\u1ebf t\u1ea1i nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) hay c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia l\u1ea1i ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi m\u1ed9t c\u00e2u h\u1ecfi quen thu\u1ed9c nh\u01b0ng ch\u01b0a bao gi\u1edd d\u1ec5 tr\u1ea3 l\u1eddi: gi\u00e1 giao d\u1ecbch n\u1ed9i b\u1ed9 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft trong n\u0103m c\u00f3 c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u1ed9c l\u1eadp hay kh\u00f4ng?<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng, kho\u1ea3n ch\u00eanh l\u1ec7ch \u0111\u00f3 c\u1ea7n \u0111\u01b0\u1ee3c x\u1eed l\u00fd v\u00e0 h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 th\u1ebf n\u00e0o cho \u0111\u00fang quy \u0111\u1ecbnh?<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u0111\u01a1n thu\u1ea7n. Vi\u1ec7c h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft thi\u1ebfu ch\u00ednh x\u00e1c, kh\u00f4ng k\u1ecbp th\u1eddi ho\u1eb7c kh\u00f4ng \u0111\u1ed3ng b\u1ed9 gi\u1eefa hai b\u00ean giao d\u1ecbch c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p \u0111\u1ed1i di\u1ec7n h\u00e0ng lo\u1ea1t r\u1ee7i ro:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecb lo\u1ea1i chi ph\u00ed;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Truy thu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecb \u0111\u00e1nh gi\u00e1 c\u00f3 d\u1ea5u hi\u1ec7u chuy\u1ec3n gi\u00e1.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh Vi\u1ec7t Nam ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng theo tinh th\u1ea7n c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, vi\u1ec7c n\u1eafm v\u1eefng nguy\u00ean t\u1eafc v\u00e0 h\u00ecnh th\u1ee9c \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 tr\u1edf th\u00e0nh y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_dieu_chinh_gia_giao_dich_lien_ket_la_gi\"><\/span><b>H\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4879\" aria-describedby=\"caption-attachment-4879\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4879\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Hach-toan-dieu-chinh-gia-giao-dich-lien-ket.jpg\" alt=\"H\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Hach-toan-dieu-chinh-gia-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Hach-toan-dieu-chinh-gia-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Hach-toan-dieu-chinh-gia-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Hach-toan-dieu-chinh-gia-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Hach-toan-dieu-chinh-gia-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4879\" class=\"wp-caption-text\">H\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 vi\u1ec7c doanh nghi\u1ec7p ghi nh\u1eadn b\u00fat to\u00e1n k\u1ebf to\u00e1n \u0111\u1ec3 ph\u1ea3n \u00e1nh kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ho\u1eb7c gi\u1ea3m thu nh\u1eadp ch\u1ecbu thu\u1ebf, chi ph\u00ed ho\u1eb7c gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, nh\u1eb1m \u0111\u1ea3m b\u1ea3o giao d\u1ecbch tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp (Arm&#8217;s Length Principle).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i \u0111\u01a1n gi\u1ea3n, \u0111\u00e2y l\u00e0 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n ho\u1eb7c thu\u1ebf khi gi\u00e1 giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi m\u1ee9c gi\u00e1 m\u00e0 c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp s\u1ebd th\u1ecfa thu\u1eadn trong \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng t\u1ef1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_phat_sinh_hach_toan_dieu_chinh_gia_giao_dich_lien_ket\"><\/span><b>Khi n\u00e0o ph\u00e1t sinh h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business <\/span><b>t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh<\/b><span style=\"font-weight: 400;\"> khi l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 \u0111\u01b0a l\u1ee3i nhu\u1eadn v\u1ec1 m\u1ee9c ph\u00f9 h\u1ee3p theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf <\/span><b>\u1ea5n \u0111\u1ecbnh ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh<\/b><span style=\"font-weight: 400;\"> sau thanh tra, ki\u1ec3m tra do x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ch\u01b0a ph\u00f9 h\u1ee3p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh do <\/span><b>kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay<\/b><span style=\"font-weight: 400;\"> theo quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh gi\u00e1 mua, gi\u00e1 b\u00e1n, ph\u00ed d\u1ecbch v\u1ee5, ti\u1ec1n b\u1ea3n quy\u1ec1n, l\u00e3i vay\u2026 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh nh\u1eb1m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh \u0111\u00fang thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1n ch\u1ebf r\u1ee7i ro truy thu thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m m\u1ea5u ch\u1ed1t:<\/b><span style=\"font-weight: 400;\"> Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i k\u00ea khai, x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi giao d\u1ecbch \u0111\u1ed9c l\u1eadp c\u00f3 c\u00f9ng \u0111i\u1ec1u ki\u1ec7n, lo\u1ea1i tr\u1eeb c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf do quan h\u1ec7 li\u00ean k\u1ebft chi ph\u1ed1i. C\u1ee5 th\u1ec3, Kho\u1ea3n 1 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i lo\u1ea1i tr\u1eeb c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf do quan h\u1ec7 li\u00ean k\u1ebft chi ph\u1ed1i ho\u1eb7c t\u00e1c \u0111\u1ed9ng \u0111\u1ec3 k\u00ea khai, x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp c\u00f3 c\u00f9ng \u0111i\u1ec1u ki\u1ec7n.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y ch\u00ednh l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 hi\u1ec3u v\u00ec sao m\u1ecdi ho\u1ea1t \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 GDLK sau n\u00e0y \u0111\u1ec1u ph\u1ea3i xoay quanh nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u1ed9c l\u1eadp.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><b>For example: <\/b><span style=\"font-weight: 400;\">C\u00f4ng ty A b\u00e1n h\u00e0ng cho c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i v\u1edbi gi\u00e1 900 tri\u1ec7u \u0111\u1ed3ng, trong khi theo ph\u00e2n t\u00edch so s\u00e1nh, gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp l\u00e0 1 t\u1ef7 \u0111\u1ed3ng. Khi \u0111\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu theo s\u1ed5 k\u1ebf to\u00e1n: 900 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp: 1 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu nh\u1eadp t\u00ednh thu\u1ebf 100 tri\u1ec7u \u0111\u1ed3ng (n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh n\u00e0y c\u00f3 th\u1ec3 ch\u1ec9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn thu\u1ebf TNDN ho\u1eb7c \u0111\u1ed3ng th\u1eddi ph\u00e1t sinh b\u00fat to\u00e1n k\u1ebf to\u00e1n, t\u00f9y t\u1eebng tr\u01b0\u1eddng h\u1ee3p v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Note: <\/b><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi nh\u1eadn gi\u1ed1ng nhau. C\u00e1ch h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c v\u00e0o: B\u1ea3n ch\u1ea5t c\u1ee7a kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh (doanh thu, chi ph\u00ed, l\u00e3i vay, gi\u00e1 v\u1ed1n); th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n sai l\u1ec7ch (trong n\u0103m hay sau khi kh\u00f3a s\u1ed5) ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh do doanh nghi\u1ec7p t\u1ef1 th\u1ef1c hi\u1ec7n hay theo k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_biet_%E2%80%9Ctrued-up%E2%80%9D_va_%E2%80%9Ctrued-down%E2%80%9D_trong_dieu_chinh_gia_giao_dich_lien_ket\"><\/span><b>Ph\u00e2n bi\u1ec7t &#8220;trued-up&#8221; v\u00e0 &#8220;trued-down&#8221; trong \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 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;\">Trong th\u1ef1c h\u00e0nh chuy\u1ec3n gi\u00e1 qu\u1ed1c t\u1ebf, hai thu\u1eadt ng\u1eef th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 m\u00f4 t\u1ea3 b\u1ea3n ch\u1ea5t c\u1ee7a vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh l\u00e0 &#8220;trued-up&#8221; v\u00e0 &#8220;trued-down&#8221;:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Trued-up (\u0111i\u1ec1u ch\u1ec9nh t\u0103ng):<\/b><span style=\"font-weight: 400;\"> Khi k\u1ebft qu\u1ea3 kinh doanh th\u1ef1c t\u1ebf c\u1ee7a b\u00ean li\u00ean k\u1ebft th\u1ea5p h\u01a1n m\u1ee9c l\u1ee3i nhu\u1eadn ho\u1eb7c gi\u00e1 theo nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u1ed9c l\u1eadp, c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng \u0111\u1ec3 \u0111\u01b0a v\u1ec1 \u0111\u00fang bi\u00ean \u0111\u1ed9 ph\u00f9 h\u1ee3p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Trued-down (\u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m):<\/b><span style=\"font-weight: 400;\"> Khi k\u1ebft qu\u1ea3 kinh doanh th\u1ef1c t\u1ebf cao h\u01a1n m\u1ee9c l\u1ee3i nhu\u1eadn ho\u1eb7c gi\u00e1 theo nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u1ed9c l\u1eadp, v\u1ec1 l\u00fd thuy\u1ebft c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ph\u00e2n bi\u1ec7t r\u00f5 hai chi\u1ec1u \u0111i\u1ec1u ch\u1ec9nh n\u00e0y r\u1ea5t quan tr\u1ecdng, b\u1edfi kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p trued-down \u0111\u1ec1u \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn, \u0111\u1eb7c bi\u1ec7t l\u00e0 khi vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh di\u1ec5n ra sau th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n v\u00e0 l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_phap_ly_can_tuan_thu_khi_hach_toan_dieu_chinh_gia_giao_dich_lien_ket\"><\/span><b>Nguy\u00ean t\u1eafc ph\u00e1p l\u00fd c\u1ea7n tu\u00e2n th\u1ee7 khi h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4880\" aria-describedby=\"caption-attachment-4880\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4880\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-phap-ly-can-tuan-thu-khi-hach-toan-dieu-chinh-gia-giao-dich-lien-ket.jpg\" alt=\"Nguy\u00ean t\u1eafc ph\u00e1p l\u00fd c\u1ea7n tu\u00e2n th\u1ee7 khi h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-phap-ly-can-tuan-thu-khi-hach-toan-dieu-chinh-gia-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-phap-ly-can-tuan-thu-khi-hach-toan-dieu-chinh-gia-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-phap-ly-can-tuan-thu-khi-hach-toan-dieu-chinh-gia-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-phap-ly-can-tuan-thu-khi-hach-toan-dieu-chinh-gia-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-phap-ly-can-tuan-thu-khi-hach-toan-dieu-chinh-gia-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4880\" class=\"wp-caption-text\">Nguy\u00ean t\u1eafc ph\u00e1p l\u00fd c\u1ea7n tu\u00e2n th\u1ee7 khi h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_ghi_nhan_doi_ung_tai_ca_hai_ben_giao_dich\"><\/span><b>Nguy\u00ean t\u1eafc ghi nh\u1eadn \u0111\u1ed1i \u1ee9ng t\u1ea1i c\u1ea3 hai b\u00ean giao d\u1ecbch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng nguy\u00ean t\u1eafc quan tr\u1ecdng nh\u1ea5t khi h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh v\u00e0o cu\u1ed1i n\u0103m (d\u00f9 l\u00e0 trued up hay trued down) c\u1ea7n \u0111\u01b0\u1ee3c ghi nh\u1eadn, h\u1ea1ch to\u00e1n v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a c\u1ea3 hai b\u00ean tham gia giao d\u1ecbch, kh\u00f4ng th\u1ec3 ch\u1ec9 m\u1ed9t b\u00ean t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh \u0111\u01a1n ph\u01b0\u01a1ng.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc \u0111\u1ed1i \u1ee9ng n\u00e0y \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n v\u1ec1 m\u1eb7t s\u1ed1 li\u1ec7u, tr\u00e1nh t\u00ecnh tr\u1ea1ng l\u1ec7ch pha gi\u1eefa b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a b\u00ean mua v\u00e0 b\u00ean b\u00e1n trong c\u00f9ng m\u1ed9t giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1ed3ng th\u1eddi l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng \u0111\u1ec3 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf khi c\u1ea7n thi\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_gia_thi_truong_doc_lap_lam_can_cu_dieu_chinh\"><\/span><b>Nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u1ed9c l\u1eadp l\u00e0m c\u0103n c\u1ee9 \u0111i\u1ec1u ch\u1ec9nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi ho\u1ea1t \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec1u ph\u1ea3i l\u1ea5y nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u1ed9c l\u1eadp (Arm&#8217;s Length Principle) l\u00e0m c\u0103n c\u1ee9 trung t\u00e2m. Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ti\u1ebfp t\u1ee5c kh\u1eb3ng \u0111\u1ecbnh r\u00f5 nguy\u00ean t\u1eafc n\u00e0y khi x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p gi\u00e1. Vi\u1ec7c \u0111\u1ecbnh 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 c\u0103n c\u1ee9 k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf so s\u00e1nh, \u00e1p d\u1ee5ng x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, kh\u00f4ng l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t trong to\u00e0n b\u1ed9 chu k\u1ef3, giai \u0111o\u1ea1n s\u1ea3n xu\u1ea5t kinh doanh ph\u00f9 h\u1ee3p v\u1edbi ch\u1ee9c n\u0103ng, m\u00f4 h\u00ecnh kinh doanh c\u1ee7a doanh nghi\u1ec7p, tr\u00e1nh t\u00ecnh tr\u1ea1ng thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00f9y ti\u1ec7n qua t\u1eebng k\u1ef3 ch\u1ec9 nh\u1eb1m m\u1ee5c \u0111\u00edch t\u1ed1i \u01b0u s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, vi\u1ec7c h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng th\u1ec3 t\u00f9y ti\u1ec7n theo \u00fd ch\u00ed ch\u1ee7 quan c\u1ee7a doanh nghi\u1ec7p hay theo m\u1ee5c ti\u00eau t\u1ed1i \u01b0u thu\u1ebf, m\u00e0 b\u1eaft bu\u1ed9c ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t kinh t\u1ebf v\u00e0 c\u00f3 c\u0103n c\u1ee9 so s\u00e1nh ph\u00f9 h\u1ee3p v\u1edbi giao d\u1ecbch \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Yeu_cau_ve_ho_so_xac_dinh_gia_giao_dich_lien_ket_di_kem\"><\/span><b>Y\u00eau c\u1ea7u v\u1ec1 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111i k\u00e8m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Song song v\u1edbi vi\u1ec7c h\u1ea1ch to\u00e1n, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd r\u1eb1ng m\u1ecdi kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 GDLK c\u1ea7n \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 b\u1edfi h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ea7y \u0111\u1ee7, th\u1ec3 hi\u1ec7n r\u00f5 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1, d\u1eef li\u1ec7u so s\u00e1nh v\u00e0 c\u0103n c\u1ee9 t\u00ednh to\u00e1n m\u1ee9c \u0111i\u1ec1u ch\u1ec9nh. \u0110\u00e2y ch\u00ednh l\u00e0 \u0111i\u1ec3m quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p ch\u1ee9ng minh t\u00ednh h\u1ee3p l\u00fd c\u1ee7a kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh khi b\u1ecb c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi nh\u1eefng doanh nghi\u1ec7p ch\u01b0a c\u00f3 s\u1eb5n ngu\u1ed3n l\u1ef1c n\u1ed9i b\u1ed9 \u0111\u1ec3 t\u1ef1 chu\u1ea9n b\u1ecb, <\/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 nh\u01b0 MAN s\u1ebd gi\u00fap \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 \u0111\u1ed3ng b\u1ed9 v\u1edbi s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u00fang y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ba_hinh_thuc_dieu_chinh_gia_giao_dich_lien_ket_thong_dung_va_cach_hach_toan_tuong_ung\"><\/span><b>Ba h\u00ecnh th\u1ee9c \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft th\u00f4ng d\u1ee5ng v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n t\u01b0\u01a1ng \u1ee9ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c ti\u1ec5n, c\u00f3 ba h\u00ecnh th\u1ee9c \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u1ed5 bi\u1ebfn nh\u1ea5t. Vi\u1ec7c hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t t\u1eebng h\u00ecnh th\u1ee9c l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean \u0111\u1ec3 h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hinh_thuc_1_Dieu_chinh_giam_gia_hang_hoa_mua_vao\"><\/span><b>H\u00ecnh th\u1ee9c 1: \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u00e1 h\u00e0ng h\u00f3a mua v\u00e0o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n gi\u00e1 mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb b\u00ean li\u00ean k\u1ebft trong n\u0103m cao h\u01a1n m\u1ee9c gi\u00e1 theo nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u1ed9c l\u1eadp, c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m l\u1ea1i. V\u1ec1 b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5, kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh n\u00e0y l\u00e0m gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n ho\u1eb7c gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho (t\u00f9y th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn, h\u00e0ng \u0111\u00e3 b\u00e1n h\u1ebft trong k\u1ef3 hay c\u00f2n t\u1ed3n kho t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111i\u1ec1u ch\u1ec9nh).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo h\u00ecnh th\u1ee9c n\u00e0y, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh \u0111i\u1ec1u ch\u1ec9nh<\/b><span style=\"font-weight: 400;\"> (trong n\u0103m t\u00e0i ch\u00ednh hay sau khi \u0111\u00e3 kh\u00f3a s\u1ed5, quy\u1ebft to\u00e1n);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng b\u1ecb \u1ea3nh h\u01b0\u1edfng:<\/b><span style=\"font-weight: 400;\"> Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, h\u00e0ng t\u1ed3n kho, hay t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (n\u1ebfu h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u l\u00e0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ee9ng t\u1eeb \u0111i k\u00e8m:<\/b><span style=\"font-weight: 400;\"> H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, th\u1ecfa thu\u1eadn \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 gi\u1eefa hai b\u00ean li\u00ean k\u1ebft, bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hinh_thuc_2_Dieu_chinh_tang_gia_hang_hoa_ban_ra\"><\/span><b>H\u00ecnh th\u1ee9c 2: \u0110i\u1ec1u ch\u1ec9nh t\u0103ng gi\u00e1 h\u00e0ng h\u00f3a b\u00e1n ra<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i v\u1edbi h\u00ecnh th\u1ee9c tr\u00ean, khi gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho b\u00ean li\u00ean k\u1ebft trong n\u0103m th\u1ea5p h\u01a1n m\u1ee9c gi\u00e1 theo nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u1ed9c l\u1eadp, doanh nghi\u1ec7p c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng doanh thu t\u01b0\u01a1ng \u1ee9ng. \u0110\u00e2y l\u00e0 h\u00ecnh th\u1ee9c \u0111i\u1ec1u ch\u1ec9nh l\u00e0m t\u0103ng ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p (t\u0103ng doanh thu, t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi h\u1ea1ch to\u00e1n, doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111\u1ebfn vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng \u0111\u00fang quy \u0111\u1ecbnh, \u0111\u1ea3m b\u1ea3o kh\u1edbp gi\u1eefa s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n, s\u1ed1 li\u1ec7u k\u00ea khai thu\u1ebf GTGT v\u00e0 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hinh_thuc_3_Khoan_den_bu\"><\/span><b>H\u00ecnh th\u1ee9c 3: Kho\u1ea3n \u0111\u1ec1n b\u00f9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00e1c v\u1edbi hai h\u00ecnh th\u1ee9c tr\u00ean v\u1ed1n g\u1eafn tr\u1ef1c ti\u1ebfp v\u1edbi m\u1ed9t giao d\u1ecbch mua ho\u1eb7c b\u00e1n h\u00e0ng h\u00f3a c\u1ee5 th\u1ec3, kho\u1ea3n \u0111\u1ec1n b\u00f9 th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng th\u1ec3 g\u1eafn v\u1edbi m\u1ed9t l\u00f4 h\u00e0ng, m\u1ed9t h\u00f3a \u0111\u01a1n c\u1ee5 th\u1ec3 m\u00e0 mang t\u00ednh ch\u1ea5t b\u00f9 tr\u1eeb t\u1ed5ng th\u1ec3 cho c\u1ea3 m\u1ed9t giai \u0111o\u1ea1n ho\u1eb7c m\u1ed9t d\u00f2ng s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5. \u0110\u00e2y l\u00e0 h\u00ecnh th\u1ee9c th\u01b0\u1eddng g\u1eb7p trong m\u00f4 h\u00ecnh c\u00e1c c\u00f4ng ty s\u1ea3n xu\u1ea5t theo h\u1ee3p \u0111\u1ed3ng ho\u1eb7c c\u00f4ng ty ph\u00e2n ph\u1ed1i r\u1ee7i ro h\u1ea1n ch\u1ebf, n\u01a1i t\u1eadp \u0111o\u00e0n cam k\u1ebft \u0111\u1ea3m b\u1ea3o m\u1ed9t bi\u00ean l\u1ee3i nhu\u1eadn t\u1ed1i thi\u1ec3u cho c\u00f4ng ty con theo ch\u00ednh s\u00e1ch gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng n\u1ed9i b\u1ed9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft d\u01b0\u1edbi h\u00ecnh th\u1ee9c kho\u1ea3n \u0111\u1ec1n b\u00f9, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd b\u1ea3n ch\u1ea5t kho\u1ea3n thu ho\u1eb7c chi n\u00e0y kh\u00f4ng g\u1eafn v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee5 th\u1ec3 n\u00ean vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n (n\u1ebfu c\u00f3) v\u00e0 c\u00e1ch ghi nh\u1eadn v\u00e0o b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh c\u1ea7n \u0111\u01b0\u1ee3c c\u00e2n nh\u1eafc k\u1ef9, tr\u00e1nh nh\u1ea7m l\u1eabn v\u1edbi doanh thu ho\u1eb7c chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_luu_y_quan_trong_khi_hach_toan_dieu_chinh_gia_giao_dich_lien_ket\"><\/span><b>Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4881\" aria-describedby=\"caption-attachment-4881\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4881\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-luu-y-quan-trong-khi-hach-toan-dieu-chinh-gia-giao-dich-lien-ket.jpg\" alt=\"Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-luu-y-quan-trong-khi-hach-toan-dieu-chinh-gia-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-luu-y-quan-trong-khi-hach-toan-dieu-chinh-gia-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-luu-y-quan-trong-khi-hach-toan-dieu-chinh-gia-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-luu-y-quan-trong-khi-hach-toan-dieu-chinh-gia-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-luu-y-quan-trong-khi-hach-toan-dieu-chinh-gia-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4881\" class=\"wp-caption-text\">Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebftH\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP: nguy\u00ean t\u1eafc, 3 h\u00ecnh th\u1ee9c \u0111i\u1ec1u ch\u1ec9nh v\u00e0 r\u1ee7i ro ph\u00e1p l\u00fd c\u1ea7n bi\u1ebft.<\/figcaption><\/figure>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"i\"><\/span><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Uu_tien_hach_toan_khoan_dieu_chinh_vao_hoat_dong_kinh_doanh_chinh\"><\/span><b>\u01afu ti\u00ean h\u1ea1ch to\u00e1n kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t nguy\u00ean t\u1eafc th\u1ef1c h\u00e0nh quan tr\u1ecdng l\u00e0 c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n \u0111\u01b0\u1ee3c \u01b0u ti\u00ean h\u1ea1ch to\u00e1n v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, thay v\u00ec \u0111\u01b0a v\u00e0o c\u00e1c kho\u1ea3n m\u1ee5c thu nh\u1eadp kh\u00e1c ho\u1eb7c chi ph\u00ed kh\u00e1c. \u0110i\u1ec1u n\u00e0y gi\u00fap ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a giao d\u1ecbch, v\u1ed1n d\u0129 l\u00e0 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 mua ho\u1eb7c b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed1t l\u00f5i, \u0111\u1ed3ng th\u1eddi tr\u00e1nh r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf \u0111\u1eb7t c\u00e2u h\u1ecfi v\u1ec1 t\u00ednh h\u1ee3p l\u00fd khi doanh nghi\u1ec7p c\u1ed1 t\u00ecnh \u0111\u01b0a kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn v\u00e0o nh\u00f3m thu nh\u1eadp\/chi ph\u00ed b\u1ea5t th\u01b0\u1eddng.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhan_dien_tac_dong_lan_toa_den_cac_sac_thue_khac\"><\/span><b>Nh\u1eadn di\u1ec7n t\u00e1c \u0111\u1ed9ng lan t\u1ecfa \u0111\u1ebfn c\u00e1c s\u1eafc thu\u1ebf kh\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng nh\u1eadn di\u1ec7n t\u00e1c \u0111\u1ed9ng ti\u1ec1m \u1ea9n c\u1ee7a kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ebfn c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c nh\u01b0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) v\u00e0 thu\u1ebf h\u1ea3i quan (\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, xu\u1ea5t kh\u1ea9u gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft).<\/span><\/p>\n<p style=\"text-align: justify;\"><b>For example: <\/b><span style=\"font-weight: 400;\">M\u1ed9t kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u00e1 h\u00e0ng nh\u1eadp kh\u1ea9u c\u00f3 th\u1ec3 k\u00e9o theo vi\u1ec7c ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i tr\u1ecb gi\u00e1 h\u1ea3i quan \u0111\u00e3 khai b\u00e1o, ho\u1eb7c m\u1ed9t kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng gi\u00e1 b\u00e1n c\u00f3 th\u1ec3 ph\u00e1t sinh th\u00eam ngh\u0129a v\u1ee5 k\u00ea khai, n\u1ed9p b\u1ed5 sung thu\u1ebf GTGT \u0111\u1ea7u ra. Do \u0111\u00f3, tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh c\u01a1 ch\u1ebf \u0111i\u1ec1u ch\u1ec9nh v\u00e0 h\u1ea1ch to\u00e1n, doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t to\u00e0n di\u1ec7n c\u00e1c s\u1eafc thu\u1ebf li\u00ean quan \u0111\u1ec3 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n ph\u00f9 h\u1ee3p, tr\u00e1nh ph\u00e1t sinh r\u1ee7i ro ch\u1ed3ng ch\u00e9o.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_chinh_phai_duoc_ghi_nhan_vao_so_sach_ke_toan_cua_ca_hai_ben\"><\/span><b>\u0110i\u1ec1u ch\u1ec9nh ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a c\u1ea3 hai b\u00ean<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>\u0110\u00e2y l\u00e0 nguy\u00ean t\u1eafc xuy\u00ean su\u1ed1t:<\/b><span style=\"font-weight: 400;\"> Kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft v\u00e0o cu\u1ed1i n\u0103m (trued-up, trued-down) c\u1ea7n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a c\u1ea3 hai b\u00ean giao d\u1ecbch. N\u1ebfu ch\u1ec9 m\u1ed9t b\u00ean ghi nh\u1eadn \u0111i\u1ec1u ch\u1ec9nh m\u00e0 b\u00ean c\u00f2n l\u1ea1i kh\u00f4ng \u0111\u1ed1i \u1ee9ng, s\u1ef1 thi\u1ebfu nh\u1ea5t qu\u00e1n n\u00e0y c\u00f3 th\u1ec3 tr\u1edf th\u00e0nh \u0111i\u1ec3m nghi v\u1ea5n h\u00e0ng \u0111\u1ea7u khi c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n thanh tra, ki\u1ec3m tra gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng li\u00ean qu\u1ed1c gia.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_phap_ly_khi_thuc_hien_giao_dich_%E2%80%9Ctrue-down%E2%80%9D_sau_quyet_toan\"><\/span><b>R\u1ee7i ro ph\u00e1p l\u00fd khi th\u1ef1c hi\u1ec7n giao d\u1ecbch &#8220;true-down&#8221; sau quy\u1ebft to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u00e0 b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u0169ng c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u t\u00e2m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh kh\u00f4ng ch\u1ea5p nh\u1eadn c\u00e1c giao d\u1ecbch \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m (true-down) \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n <\/span><b>sau khi \u0111\u00e3 quy\u1ebft to\u00e1n<\/b><span style=\"font-weight: 400;\">, n\u1ebfu vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh \u0111\u00f3 l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u00e3 k\u00ea khai. Nguy\u00ean t\u1eafc &#8220;kh\u00f4ng l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc&#8221; \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh xuy\u00ean su\u1ed1t t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u00e0 c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf n\u1ebfu ph\u00e1t hi\u1ec7n giao d\u1ecbch kh\u00f4ng tu\u00e2n theo nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0, n\u1ebfu doanh nghi\u1ec7p ch\u1edd \u0111\u1ebfn sau th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n m\u1edbi th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft nh\u1eb1m gi\u1ea3m s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p, kh\u1ea3 n\u0103ng r\u1ea5t cao l\u00e0 c\u01a1 quan thu\u1ebf s\u1ebd kh\u00f4ng ch\u1ea5p nh\u1eadn kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh n\u00e0y khi thanh tra, ki\u1ec3m tra.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_qua_neu_doanh_nghiep_khong_danh_gia_dung_ban_chat_giao_dich\"><\/span><b>H\u1ec7 qu\u1ea3 n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1nh gi\u00e1 \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft m\u00e0 kh\u00f4ng \u0111\u00e1nh gi\u00e1 \u0111\u00fang th\u1eddi \u0111i\u1ec3m, b\u1ea3n ch\u1ea5t v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh, c\u00e1c h\u1ec7 qu\u1ea3 c\u00f3 th\u1ec3 ph\u00e1t sinh bao g\u1ed3m: b\u1ecb lo\u1ea1i tr\u1eeb kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, b\u1ecb truy thu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u01b0\u01a1ng \u1ee9ng, b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p, th\u1eadm ch\u00ed b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf n\u1ebfu c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh c\u00f3 y\u1ebfu t\u1ed1 c\u1ed1 \u00fd k\u00ea khai sai nh\u1eb1m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf.<\/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;\">V\u1edbi t\u00ednh ch\u1ea5t ph\u1ee9c t\u1ea1p v\u00e0 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro cao c\u1ee7a c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p n\u00ean x\u00e2y d\u1ef1ng c\u01a1 ch\u1ebf ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd gi\u1eefa b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, b\u1ed9 ph\u1eadn thu\u1ebf v\u00e0 b\u1ed9 ph\u1eadn ph\u00e1p l\u00fd, \u0111\u1ed3ng th\u1eddi c\u00e2n nh\u1eafc tham v\u1ea5n \u00fd ki\u1ebfn t\u1eeb \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u, c\u00f3 kinh nghi\u1ec7m v\u1ec1 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng nh\u01b0 MAN &#8211; Master Accountant Network tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n c\u00e1c kho\u1ea3n h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 gi\u00e1 tr\u1ecb tr\u1ecdng y\u1ebfu. Vi\u1ec7c chu\u1ea9n b\u1ecb k\u1ef9 l\u01b0\u1ee1ng ngay t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh, thay v\u00ec x\u1eed l\u00fd g\u1ea5p r\u00fat v\u00e0o th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n, ch\u00ednh l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 doanh nghi\u1ec7p v\u1eeba tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, v\u1eeba t\u1ed1i \u01b0u h\u00f3a ngu\u1ed3n l\u1ef1c v\u00e0 tr\u00e1nh nh\u1eefng r\u1ee7i ro thu\u1ebf kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p ch\u01b0a ch\u1eafc ch\u1eafn v\u1ec1 c\u00e1ch x\u1eed l\u00fd ph\u00f9 h\u1ee3p, tham kh\u1ea3o <\/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;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch, kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network s\u1ebd gi\u00fap r\u00e0 so\u00e1t ch\u00ednh s\u00e1ch gi\u00e1 n\u1ed9i b\u1ed9, \u0111\u00e1nh gi\u00e1 \u0111\u00fang b\u1ea3n ch\u1ea5t t\u1eebng kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n h\u1ea1ch to\u00e1n, k\u00ea khai an to\u00e0n tr\u01b0\u1edbc m\u00f9a quy\u1ebft to\u00e1n. Vi\u1ec7c chu\u1ea9n b\u1ecb k\u1ef9 l\u01b0\u1ee1ng ngay t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh, thay v\u00ec x\u1eed l\u00fd g\u1ea5p r\u00fat v\u00e0o th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n, ch\u00ednh l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 doanh nghi\u1ec7p v\u1eeba tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, v\u1eeba t\u1ed1i \u01b0u h\u00f3a ngu\u1ed3n l\u1ef1c v\u00e0 tr\u00e1nh nh\u1eefng r\u1ee7i ro thu\u1ebf kh\u00f4ng \u0111\u00e1ng c\u00f3.\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 h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <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_hach_toan_dieu_chinh_gia_giao_dich_lien_ket\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 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=\"Hach_toan_dieu_chinh_gia_giao_dich_lien_ket_co_ap_dung_cho_moi_doanh_nghiep_khong\"><\/span><b>H\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 \u00e1p d\u1ee5ng cho m\u1ecdi doanh nghi\u1ec7p kh\u00f4ng?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Quy \u0111\u1ecbnh n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft theo ti\u00eau ch\u00ed c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_khong_thuc_hien_dieu_chinh_gia_giao_dich_lien_ket_thi_doanh_nghiep_co_the_gap_rui_ro_gi\"><\/span><b>N\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft th\u00ec doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p r\u1ee7i ro g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi nhi\u1ec1u r\u1ee7i ro nh\u01b0 b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh l\u1ea1i gi\u00e1 giao d\u1ecbch; truy thu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu ho\u1eb7c t\u0103ng chi ph\u00ed tu\u00e2n th\u1ee7 khi ph\u1ea3i gi\u1ea3i tr\u00ecnh ho\u1eb7c thanh tra giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_hach_toan_dieu_chinh_gia_giao_dich_lien_ket_la_khi_nao\"><\/span><b>Th\u1eddi \u0111i\u1ec3m h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 khi n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 nguy\u00ean t\u1eafc chung, doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 h\u1ea1ch to\u00e1n trong n\u0103m t\u00e0i ch\u00ednh, tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_dieu_chinh_gia_giao_dich_lien_ket_co_lam_thay_doi_bao_cao_tai_chinh_khong\"><\/span><b>H\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 l\u00e0m thay \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u l\u00e0m thay \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. N\u1ebfu kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh ch\u1ec9 ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh tr\u00ean h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh l\u00e0m thay \u0111\u1ed5i gi\u00e1 tr\u1ecb doanh thu, chi ph\u00ed ho\u1eb7c t\u00e0i s\u1ea3n theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n th\u00ec c\u1ea7n ghi nh\u1eadn tr\u00ean s\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_chinh_gia_giao_dich_lien_ket_co_anh_huong_den_thue_TNDN_khong\"><\/span><b>\u0110i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn thu\u1ebf TNDN kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. \u0110\u00e2y l\u00e0 m\u1ee5c ti\u00eau ch\u00ednh c\u1ee7a vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. Kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh c\u00f3 th\u1ec3 l\u00e0m t\u0103ng ho\u1eb7c gi\u1ea3m thu nh\u1eadp ch\u1ecbu thu\u1ebf, t\u1eeb \u0111\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p trong k\u1ef3.\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>H\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 b\u01b0\u1edbc b\u1eaft bu\u1ed9c m\u00e0 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1eddi \u0111i\u1ec3m, \u0111\u00fang nguy\u00ean t\u1eafc, n\u1ebfu kh\u00f4ng mu\u1ed1n \u0111\u1ed1i m\u1eb7t r\u1ee7i ro b\u1ecb truy thu thu\u1ebf khi quy\u1ebft to\u00e1n. B\u00e0i vi\u1ebft h\u1ec7 th\u1ed1ng h\u00f3a 03 h\u00ecnh th\u1ee9c \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4879,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4878","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\/4878","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=4878"}],"version-history":[{"count":2,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4878\/revisions"}],"predecessor-version":[{"id":4883,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4878\/revisions\/4883"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4879"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4878"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4878"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4878"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}