{"id":5413,"date":"2026-10-21T14:24:11","date_gmt":"2026-10-21T07:24:11","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=5413"},"modified":"2026-10-21T14:29:48","modified_gmt":"2026-10-21T07:29:48","slug":"ke-khai-thong-tin-bao-cao-loi-nhuan-lien-quoc-gia","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-thong-tin-bao-cao-loi-nhuan-lien-quoc-gia\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn k\u00ea khai th\u00f4ng tin B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo Ngh\u1ecb \u0111\u1ecbnh 255"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/7\/2026, vi\u1ec7c k\u00ea khai th\u00f4ng tin B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo m\u1eabu t\u1ea1i Ph\u1ee5 l\u1ee5c IV ban h\u00e0nh k\u00e8m 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;\">. \u0110\u00e2y l\u00e0 thay \u0111\u1ed5i m\u00e0 m\u1ecdi doanh nghi\u1ec7p thu\u1ed9c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n n\u1eafm r\u00f5 tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft, ch\u00fang t\u00f4i nh\u1eadn th\u1ea5y B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (th\u01b0\u1eddng g\u1ecdi l\u00e0 CbCR &#8211; Country-by-Country Report) l\u00e0 ph\u1ea7n h\u1ed3 s\u01a1 d\u1ec5 sai s\u00f3t nh\u1ea5t. Nguy\u00ean nh\u00e2n kh\u00f4ng n\u1eb1m \u1edf s\u1ed1 l\u01b0\u1ee3ng ch\u1ec9 ti\u00eau, m\u00e0 \u1edf c\u00e1ch hi\u1ec3u t\u1eebng ch\u1ec9 ti\u00eau: doanh thu n\u00e0o \u0111\u01b0\u1ee3c t\u00ednh, thu\u1ebf n\u00e0o \u0111\u01b0\u1ee3c c\u1ed9ng, t\u00e0i s\u1ea3n n\u00e0o \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb, qu\u1ed1c gia c\u01b0 tr\u00fa x\u00e1c \u0111\u1ecbnh ra sao.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t sai l\u1ec7ch nh\u1ecf khi k\u00ea khai th\u00f4ng tin B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u00f3 th\u1ec3 khi\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u00e1nh gi\u00e1 sai b\u1ee9c tranh ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn c\u1ee7a t\u1eadp \u0111o\u00e0n. T\u1eeb \u0111\u00f3, r\u1ee7i ro b\u1ecb \u0111\u01b0a v\u00e0o di\u1ec7n ki\u1ec3m tra, thanh tra gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng s\u1ebd t\u0103ng l\u00ean. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng l\u1ea1i to\u00e0n b\u1ed9 h\u01b0\u1edbng d\u1eabn theo \u0111\u00fang n\u1ed9i dung v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt, k\u00e8m ph\u00e2n t\u00edch th\u1ef1c ti\u1ec5n \u0111\u1ec3 doanh nghi\u1ec7p \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-thong-tin-bao-cao-loi-nhuan-lien-quoc-gia\/#Tong_quan_mau_ke_khai_thong_tin_Bao_cao_loi_nhuan_lien_quoc_gia_theo_Phu_luc_IV\" >T\u1ed5ng quan m\u1eabu k\u00ea khai th\u00f4ng tin B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo Ph\u1ee5 l\u1ee5c IV<\/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\/ke-khai-thong-tin-bao-cao-loi-nhuan-lien-quoc-gia\/#Huong_dan_ke_khai_thong_tin_Bao_cao_loi_nhuan_lien_quoc_gia_theo_tung_chi_tieu\" >H\u01b0\u1edbng d\u1eabn k\u00ea khai th\u00f4ng tin B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo t\u1eebng ch\u1ec9 ti\u00eau<\/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\/ke-khai-thong-tin-bao-cao-loi-nhuan-lien-quoc-gia\/#Phan_A_Ky_tinh_thue\" >Ph\u1ea7n A: K\u1ef3 t\u00ednh thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-thong-tin-bao-cao-loi-nhuan-lien-quoc-gia\/#Phan_B_Thong_tin_chung_cua_nguoi_nop_thue\" >Ph\u1ea7n B: Th\u00f4ng tin chung c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-thong-tin-bao-cao-loi-nhuan-lien-quoc-gia\/#Muc_I_Ke_khai_thong_tin_Bao_cao_loi_nhuan_lien_quoc_gia_ve_phan_bo_thu_nhap_thue_va_hoat_dong_kinh_doanh\" >M\u1ee5c I: K\u00ea khai th\u00f4ng tin B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia v\u1ec1 ph\u00e2n b\u1ed5 thu nh\u1eadp, thu\u1ebf v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-thong-tin-bao-cao-loi-nhuan-lien-quoc-gia\/#Muc_II_Danh_muc_cac_cong_ty_con_cua_tap_doan_theo_nuoc_vung_lanh_tho_noi_cu_tru\" >M\u1ee5c II: Danh m\u1ee5c c\u00e1c c\u00f4ng ty con c\u1ee7a t\u1eadp \u0111o\u00e0n theo n\u01b0\u1edbc, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i c\u01b0 tr\u00fa<\/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\/ke-khai-thong-tin-bao-cao-loi-nhuan-lien-quoc-gia\/#Muc_III_Thong_tin_bo_sung\" >M\u1ee5c III: Th\u00f4ng tin b\u1ed5 sung<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-thong-tin-bao-cao-loi-nhuan-lien-quoc-gia\/#Sai_sot_thuong_gap_khi_ke_khai_thong_tin_Bao_cao_loi_nhuan_lien_quoc_gia\" >Sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi k\u00ea khai th\u00f4ng tin B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-thong-tin-bao-cao-loi-nhuan-lien-quoc-gia\/#Chu_dong_ke_khai_thong_tin_Bao_cao_loi_nhuan_lien_quoc_gia_dung_va_du\" >Ch\u1ee7 \u0111\u1ed9ng k\u00ea khai th\u00f4ng tin B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia \u0111\u00fang v\u00e0 \u0111\u1ee7<\/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\/ke-khai-thong-tin-bao-cao-loi-nhuan-lien-quoc-gia\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 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-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-thong-tin-bao-cao-loi-nhuan-lien-quoc-gia\/#Cau_hoi_thuong_gap_ve_ke_khai_thong_tin_Bao_cao_loi_nhuan_lien_quoc_gia\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 k\u00ea khai th\u00f4ng tin B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/a><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_mau_ke_khai_thong_tin_Bao_cao_loi_nhuan_lien_quoc_gia_theo_Phu_luc_IV\"><\/span><b>T\u1ed5ng quan m\u1eabu k\u00ea khai th\u00f4ng tin B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo Ph\u1ee5 l\u1ee5c IV<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia l\u00e0 b\u00e1o c\u00e1o cung c\u1ea5p b\u1ee9c tranh to\u00e0n c\u1ea3nh v\u1ec1 c\u00e1ch m\u1ed9t t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia ph\u00e2n b\u1ed5 thu nh\u1eadp, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i t\u1eebng qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i t\u1eadp \u0111o\u00e0n hi\u1ec7n di\u1ec7n. D\u1ef1a tr\u00ean b\u00e1o c\u00e1o n\u00e0y, c\u01a1 quan thu\u1ebf \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 t\u01b0\u01a1ng x\u1ee9ng gi\u1eefa l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf th\u1ef1c t\u1ebf t\u1ea1i m\u1ed7i n\u01a1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh, m\u1eabu d\u00f9ng \u0111\u1ec3 k\u00ea khai th\u00f4ng tin B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia t\u1eeb 01\/7\/2026 \u0111\u01b0\u1ee3c ban h\u00e0nh t\u1ea1i<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/phu-luc-iv-nghi-dinh-255-2026-nd-cp\/\"> Ph\u1ee5 l\u1ee5c IV Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. M\u1eabu g\u1ed3m c\u00e1c ph\u1ea7n ch\u00ednh sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><b>Ph\u1ea7n\u00a0<\/b><\/td>\n<td style=\"height: 56px; text-align: center;\"><b>N\u1ed9i dung<\/b><\/td>\n<td style=\"height: 56px; text-align: center;\"><b>Vai tr\u00f2<\/b><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">A\u00a0<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">K\u1ef3 t\u00ednh thu\u1ebf<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh k\u1ef3 b\u00e1o c\u00e1o, kh\u1edbp v\u1edbi T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">B\u00a0<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">Th\u00f4ng tin chung c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (ch\u1ec9 ti\u00eau [1] &#8211; [9])<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">\u0110\u1ecbnh danh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee5c I<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">T\u1ed5ng quan v\u1ec1 ho\u1ea1t \u0111\u1ed9ng ph\u00e2n b\u1ed5 thu nh\u1eadp, thu\u1ebf v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo qu\u1ed1c gia c\u01b0 tr\u00fa<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Ph\u1ea7n s\u1ed1 li\u1ec7u tr\u1ecdng t\u00e2m<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee5c II<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">Danh m\u1ee5c c\u00e1c c\u00f4ng ty con c\u1ee7a t\u1eadp \u0111o\u00e0n theo n\u01b0\u1edbc, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i c\u01b0 tr\u00fa<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">Ph\u1ea7n ph\u00e1p nh\u00e2n v\u00e0 ch\u1ee9c n\u0103ng<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee5c III\u00a0<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Th\u00f4ng tin b\u1ed5 sung\u00a0<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Gi\u1ea3i th\u00edch, thuy\u1ebft minh<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia l\u00e0 m\u1ed9t c\u1ea5u ph\u1ea7n trong b\u1ed9 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. V\u00ec v\u1eady, doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n \u0111\u1ed3ng b\u1ed9 v\u1edbi ngh\u0129a v\u1ee5<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/ke-khai-giao-dich-lien-ket\/\"> k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 vi\u1ec7c<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/ke-khai-cac-chi-tieu-mau-phu-luc-i-nghi-dinh-255\/\"> k\u00ea khai c\u00e1c ch\u1ec9 ti\u00eau m\u1eabu Ph\u1ee5 l\u1ee5c I Ngh\u1ecb \u0111\u1ecbnh 255<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c ph\u1ee5 l\u1ee5c th\u1ed1ng nh\u1ea5t v\u1edbi nhau.<\/span><\/p>\n<p><strong>T\u1ea3i M\u1eabu Ph\u1ee5 l\u1ee5c IV:<\/strong><\/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;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/docs.google.com\/document\/d\/1i4eWyNlvsV9HhLkljS5GWnr7NgbIDSXk\/edit?usp=sharing&amp;ouid=115715212046503391945&amp;rtpof=true&amp;sd=true\" rel=\"nofollow noopener\" target=\"_blank\">T\u1ea3i M\u1eabu Ph\u1ee5 l\u1ee5c IV ban h\u00e0nh k\u00e8m Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_ke_khai_thong_tin_Bao_cao_loi_nhuan_lien_quoc_gia_theo_tung_chi_tieu\"><\/span><b>H\u01b0\u1edbng d\u1eabn k\u00ea khai th\u00f4ng tin B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo t\u1eebng ch\u1ec9 ti\u00eau<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5415\" aria-describedby=\"caption-attachment-5415\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5415\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-ke-khai-thong-tin-Bao-cao-loi-nhuan-lien-quoc-gia-theo-tung-chi-tieu.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn k\u00ea khai th\u00f4ng tin B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo t\u1eebng ch\u1ec9 ti\u00eau\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-ke-khai-thong-tin-Bao-cao-loi-nhuan-lien-quoc-gia-theo-tung-chi-tieu.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-ke-khai-thong-tin-Bao-cao-loi-nhuan-lien-quoc-gia-theo-tung-chi-tieu-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-ke-khai-thong-tin-Bao-cao-loi-nhuan-lien-quoc-gia-theo-tung-chi-tieu-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-ke-khai-thong-tin-Bao-cao-loi-nhuan-lien-quoc-gia-theo-tung-chi-tieu-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-ke-khai-thong-tin-Bao-cao-loi-nhuan-lien-quoc-gia-theo-tung-chi-tieu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5415\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn k\u00ea khai th\u00f4ng tin B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo t\u1eebng ch\u1ec9 ti\u00eau<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n n\u00e0y tr\u00edch d\u1eabn nguy\u00ean v\u0103n h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c IV Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, sau m\u1ed7i nh\u00f3m ch\u1ec9 ti\u00eau l\u00e0 ph\u1ea7n ph\u00e2n t\u00edch c\u1ee7a chuy\u00ean gia \u0111\u1ec3 doanh nghi\u1ec7p hi\u1ec3u \u0111\u00fang khi k\u00ea khai th\u00f4ng tin B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_A_Ky_tinh_thue\"><\/span><b>Ph\u1ea7n A: K\u1ef3 t\u00ednh thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ghi th\u00f4ng tin t\u01b0\u01a1ng \u1ee9ng v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf c\u1ee7a T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. K\u1ef3 t\u00ednh thu\u1ebf x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>G\u00f3c nh\u00ecn chuy\u00ean gia:<\/b><span style=\"font-weight: 400;\"> K\u1ef3 t\u00ednh thu\u1ebf tr\u00ean b\u00e1o c\u00e1o ph\u1ea3i kh\u1edbp tuy\u1ec7t \u0111\u1ed1i v\u1edbi T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN. Doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh kh\u00f4ng theo n\u0103m d\u01b0\u01a1ng l\u1ecbch c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111i\u1ec3m n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_B_Thong_tin_chung_cua_nguoi_nop_thue\"><\/span><b>Ph\u1ea7n B: Th\u00f4ng tin chung c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ch\u1ec9 ti\u00eau [01] \u0111\u1ebfn ch\u1ec9 ti\u00eau [09] ghi th\u00f4ng tin t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u00f4ng tin \u0111\u00e3 ghi t\u1ea1i T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>G\u00f3c nh\u00ecn chuy\u00ean gia:<\/b><span style=\"font-weight: 400;\"> T\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9\u2026 ph\u1ea3i kh\u1edbp v\u1edbi T\u1edd khai quy\u1ebft to\u00e1n \u0111\u00e3 n\u1ed9p, tr\u00e1nh t\u00ecnh tr\u1ea1ng hai h\u1ed3 s\u01a1 ghi l\u1ec7ch nhau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_I_Ke_khai_thong_tin_Bao_cao_loi_nhuan_lien_quoc_gia_ve_phan_bo_thu_nhap_thue_va_hoat_dong_kinh_doanh\"><\/span><b>M\u1ee5c I: K\u00ea khai th\u00f4ng tin B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia v\u1ec1 ph\u00e2n b\u1ed5 thu nh\u1eadp, thu\u1ebf v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc chung v\u1ec1 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 v\u00e0 n\u0103m t\u00e0i ch\u00ednh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c n\u1ed9i dung k\u00ea theo \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c quy \u0111\u1ed5i \u0111\u01a1n v\u1ecb t\u00ednh l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean li\u00ean k\u1ebft thu\u1ed9c t\u1eadp \u0111o\u00e0n c\u00f3 n\u0103m t\u00e0i ch\u00ednh kh\u00e1c nhau th\u00ec b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn l\u1eadp theo s\u1ed1 li\u1ec7u, th\u00f4ng tin t\u1ea1i b\u00e1o c\u00e1o c\u1ee7a n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc k\u1ef3 t\u00ednh thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Ch\u1ec9 ti\u00eau \u201cQu\u1ed1c gia\u201d: <\/b><span style=\"font-weight: 400;\">Ghi t\u00ean qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i c\u00e1c b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa v\u00e0 n\u01a1i \u0111\u1eb7t c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa, c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh m\u00e0 th\u00f4ng qua c\u01a1 s\u1edf n\u00e0y c\u00e1c b\u00ean li\u00ean k\u1ebft ti\u1ebfn h\u00e0nh m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c b\u00ean li\u00ean k\u1ebft thu\u1ed9c t\u1eadp \u0111o\u00e0n (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean li\u00ean k\u1ebft n\u00e0y kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u00e0o).<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty m\u1eb9 t\u1ed1i cao v\u00e0 b\u00ean li\u00ean k\u1ebft c\u01b0 tr\u00fa thu\u1ebf \u1edf nhi\u1ec1u n\u01b0\u1edbc th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh n\u01a1i c\u01b0 tr\u00fa thu\u1ebf theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf gi\u1eefa c\u00e1c qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 li\u00ean quan th\u00ec ghi n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 b\u00ean li\u00ean k\u1ebft \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c ghi qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i c\u00e1c b\u00ean li\u00ean k\u1ebft c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh m\u00e0 th\u00f4ng qua c\u01a1 s\u1edf n\u00e0y c\u00e1c b\u00ean li\u00ean k\u1ebft ti\u1ebfn h\u00e0nh m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 \u0111\u00f3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>G\u00f3c nh\u00ecn chuy\u00ean gia:<\/b><span style=\"font-weight: 400;\"> Tr\u00ecnh t\u1ef1 x\u00e1c \u0111\u1ecbnh g\u1ed3m ba b\u01b0\u1edbc:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh n\u01a1i c\u01b0 tr\u00fa thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu c\u01b0 tr\u00fa \u1edf nhi\u1ec1u n\u01b0\u1edbc, \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf li\u00ean quan;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng c\u00f3 Hi\u1ec7p \u0111\u1ecbnh, ghi n\u01a1i \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c b\u00ean li\u00ean k\u1ebft kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c n\u01a1i c\u01b0 tr\u00fa v\u1eabn ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o b\u00e1o c\u00e1o.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Ch\u1ec9 ti\u00eau \u201cDoanh thu\u201d: <\/b><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n thu c\u00f3 t\u00ednh ch\u1ea5t l\u00e0 doanh thu trong k\u1ef3 t\u1eeb c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp, tr\u1eeb c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia t\u1eeb c\u00e1c b\u00ean li\u00ean k\u1ebft, g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00ean \u0111\u1ed9c l\u1eadp: Ghi t\u1ed5ng c\u00e1c kho\u1ea3n thu c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft thu\u1ed9c t\u1eadp \u0111o\u00e0n t\u1ea1i t\u1eebng qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i c\u01b0 tr\u00fa thu \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00ean li\u00ean k\u1ebft: Ghi t\u1ed5ng c\u00e1c kho\u1ea3n thu c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft thu\u1ed9c t\u1eadp \u0111o\u00e0n t\u1ea1i t\u1eebng qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i c\u01b0 tr\u00fa thu \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c b\u00ean li\u00ean k\u1ebft kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau t\u1ed5ng doanh thu: Ghi t\u1ed5ng gi\u00e1 tr\u1ecb doanh thu t\u1ea1i c\u1ed9t b\u00ean \u0111\u1ed9c l\u1eadp c\u1ed9ng (+) gi\u00e1 tr\u1ecb doanh thu t\u1ea1i c\u1ed9t b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>G\u00f3c nh\u00ecn chuy\u00ean gia:<\/b><span style=\"font-weight: 400;\"> C\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia t\u1eeb c\u00e1c b\u00ean li\u00ean k\u1ebft ph\u1ea3i lo\u1ea1i tr\u1eeb. T\u1ef7 tr\u1ecdng doanh thu t\u1eeb b\u00ean li\u00ean k\u1ebft so v\u1edbi t\u1ed5ng doanh thu l\u00e0 con s\u1ed1 c\u01a1 quan thu\u1ebf th\u01b0\u1eddng soi k\u1ef9, v\u00ec ph\u1ea3n \u00e1nh m\u1ee9c \u0111\u1ed9 ph\u1ee5 thu\u1ed9c v\u00e0o giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf\u201d: <\/b><span style=\"font-weight: 400;\">Ghi t\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia t\u1ea1i qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i c\u01b0 tr\u00fa.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Ch\u1ec9 ti\u00eau \u201cT\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p\u201d: <\/b><span style=\"font-weight: 400;\">Ghi t\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (ho\u1eb7c lo\u1ea1i thu\u1ebf c\u00f3 t\u00ednh ch\u1ea5t t\u01b0\u01a1ng t\u1ef1) m\u00e0 c\u00e1c b\u00ean li\u00ean k\u1ebft c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia ph\u1ea3i n\u1ed9p t\u1ea1i qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i c\u01b0 tr\u00fa v\u00e0 s\u1ed1 thu\u1ebf c\u00f3 t\u00ednh ch\u1ea5t t\u01b0\u01a1ng t\u1ef1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (nh\u01b0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u00e0 th\u1ea7u) ph\u1ea3i n\u1ed9p t\u1ea1i c\u00e1c n\u01b0\u1edbc, v\u00f9ng l\u00e3nh th\u1ed5 kh\u00e1c n\u01a1i c\u01b0 tr\u00fa.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo c\u01a1 s\u1edf ti\u1ec1n m\u1eb7t ho\u1eb7c c\u01a1 s\u1edf d\u1ed3n t\u00edch theo quy \u0111\u1ecbnh t\u1ea1i n\u01a1i c\u01b0 tr\u00fa c\u1ee7a b\u00ean li\u00ean k\u1ebft v\u00e0 ghi ch\u00fa ph\u01b0\u01a1ng ph\u00e1p \u00e1p d\u1ee5ng n\u1ebfu x\u00e1c \u0111\u1ecbnh theo c\u01a1 s\u1edf ti\u1ec1n m\u1eb7t.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Ch\u1ec9 ti\u00eau \u201cThu\u1ebf thu nh\u1eadp \u0111\u00e3 n\u1ed9p\u201d: <\/b><span style=\"font-weight: 400;\">Ghi t\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp \u0111\u00e3 n\u1ed9p c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c b\u00ean li\u00ean k\u1ebft thu\u1ed9c t\u1eadp \u0111o\u00e0n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (ho\u1eb7c lo\u1ea1i thu\u1ebf c\u00f3 t\u00ednh ch\u1ea5t t\u01b0\u01a1ng t\u1ef1) t\u1ea1i n\u01b0\u1edbc, v\u00f9ng l\u00e3nh th\u1ed5 kh\u00e1c n\u01a1i c\u01b0 tr\u00fa, s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o t\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>G\u00f3c nh\u00ecn chuy\u00ean gia:<\/b><span style=\"font-weight: 400;\"> C\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 \u201cph\u1ea3i n\u1ed9p\u201d v\u00e0 \u201c\u0111\u00e3 n\u1ed9p\u201d. C\u1ea3 hai ch\u1ec9 ti\u00eau \u0111\u1ec1u bao g\u1ed3m thu\u1ebf TNDN nh\u00e0 th\u1ea7u n\u1ed9p t\u1ea1i n\u01b0\u1edbc kh\u00e1c. N\u1ebfu x\u00e1c \u0111\u1ecbnh s\u1ed1 ph\u1ea3i n\u1ed9p theo c\u01a1 s\u1edf ti\u1ec1n m\u1eb7t, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ghi ch\u00fa ph\u01b0\u01a1ng ph\u00e1p \u00e1p d\u1ee5ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Ch\u1ec9 ti\u00eau \u201cV\u1ed1n \u0111\u0103ng k\u00fd\u201d: <\/b><span style=\"font-weight: 400;\">Ghi t\u1ed5ng s\u1ed1 v\u1ed1n cam k\u1ebft \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3i ng\u00e2n th\u1ef1c t\u1ebf c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft thu\u1ed9c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia t\u1ea1i n\u01a1i c\u01b0 tr\u00fa.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>G\u00f3c nh\u00ecn chuy\u00ean gia:<\/b><span style=\"font-weight: 400;\"> D\u00f9 t\u00ean ch\u1ec9 ti\u00eau l\u00e0 \u201cV\u1ed1n \u0111\u0103ng k\u00fd\u201d, s\u1ed1 li\u1ec7u c\u1ea7n ghi l\u00e0 v\u1ed1n cam k\u1ebft <\/span><b>\u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3i ng\u00e2n th\u1ef1c t\u1ebf<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng ph\u1ea3i v\u1ed1n ghi tr\u00ean gi\u1ea5y ch\u1ee9ng nh\u1eadn.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn l\u0169y k\u1ebf\u201d: <\/b><span style=\"font-weight: 400;\">Ghi t\u1ed5ng c\u1ed9ng d\u1ed3n l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c b\u00ean li\u00ean k\u1ebft thu\u1ed9c t\u1eadp \u0111o\u00e0n t\u1ea1i qu\u1ed1c gia t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Ch\u1ec9 ti\u00eau \u201cS\u1ed1 l\u01b0\u1ee3ng nh\u00e2n vi\u00ean\u201d: <\/b><span style=\"font-weight: 400;\">Ghi t\u1ed5ng s\u1ed1 ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u00ecnh qu\u00e2n c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft s\u1eed d\u1ee5ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Ch\u1ec9 ti\u00eau \u201cT\u00e0i s\u1ea3n h\u1eefu h\u00ecnh ngo\u1ea1i tr\u1eeb ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n m\u1eb7t\u201d: <\/b><span style=\"font-weight: 400;\">Ghi t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft, g\u1ed3m: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh, B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, T\u00e0i s\u1ea3n d\u1edf dang d\u00e0i h\u1ea1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_II_Danh_muc_cac_cong_ty_con_cua_tap_doan_theo_nuoc_vung_lanh_tho_noi_cu_tru\"><\/span><b>M\u1ee5c II: Danh m\u1ee5c c\u00e1c c\u00f4ng ty con c\u1ee7a t\u1eadp \u0111o\u00e0n theo n\u01b0\u1edbc, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i c\u01b0 tr\u00fa<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Danh m\u1ee5c c\u00e1c c\u00f4ng ty con c\u1ee7a t\u1eadp \u0111o\u00e0n theo n\u01b0\u1edbc, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i c\u01b0 tr\u00fa:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cQu\u1ed1c gia\u201d: Ghi t\u01b0\u01a1ng t\u1ef1 Ch\u1ec9 ti\u00eau Qu\u1ed1c gia t\u1ea1i M\u1ee5c I.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cC\u00e1c C\u00f4ng ty l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa \u1edf n\u01b0\u1edbc s\u1edf t\u1ea1i\u201d: Ghi t\u00ean ph\u00e1p nh\u00e2n c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft c\u1ee7a c\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u00f3 ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (ho\u1eb7c lo\u1ea1i thu\u1ebf c\u00f3 t\u00ednh ch\u1ea5t t\u01b0\u01a1ng t\u1ef1) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ea1i n\u01b0\u1edbc, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i c\u01b0 tr\u00fa. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty m\u1eb9 t\u1ed1i cao ho\u1eb7c c\u00e1c b\u00ean li\u00ean k\u1ebft c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i b\u00ean li\u00ean k\u1ebft kh\u00e1c, ghi c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u01b0\u01a1ng \u1ee9ng v\u1edbi d\u00f2ng k\u00ea khai t\u00ean qu\u1ed1c gia l\u00e0 n\u01b0\u1edbc, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i c\u01b0 tr\u00fa c\u1ee7a b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cQu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 \u0111\u0103ng k\u00fd kinh doanh n\u1ebfu kh\u00e1c v\u1edbi qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 c\u01b0 tr\u00fa\u201d: Ghi t\u00ean c\u1ee7a qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 m\u00e0 c\u00e1c c\u00f4ng ty con c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111\u0103ng k\u00fd kinh doanh kh\u00e1c v\u1edbi qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 c\u01b0 tr\u00fa.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cC\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh\u201d: C\u00f4ng ty m\u1eb9 t\u1ed1i cao x\u00e1c \u0111\u1ecbnh ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft, \u0111\u00e1nh d\u1ea5u \u201cx\u201d v\u00e0o \u00f4 t\u01b0\u01a1ng \u1ee9ng theo t\u1eebng ch\u1ee9c n\u0103ng \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea t\u1ea1i ch\u1ec9 ti\u00eau \u201cC\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh\u201d. Tr\u01b0\u1eddng h\u1ee3p b\u00ean li\u00ean k\u1ebft th\u1ef1c hi\u1ec7n nhi\u1ec1u h\u01a1n m\u1ed9t ch\u1ee9c n\u0103ng, C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u0111\u00e1nh d\u1ea5u \u201cx\u201d v\u00e0o t\u1ea5t c\u1ea3 c\u00e1c \u00f4 t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng ch\u1ee9c n\u0103ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>G\u00f3c nh\u00ecn chuy\u00ean gia:<\/b><span style=\"font-weight: 400;\"> Ch\u1ee9c n\u0103ng \u0111\u00e1nh d\u1ea5u t\u1ea1i M\u1ee5c II ph\u1ea3i nh\u1ea5t qu\u00e1n v\u1edbi ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng trong h\u1ed3 s\u01a1 qu\u1ed1c gia v\u00e0 h\u1ed3 s\u01a1 to\u00e0n c\u1ea7u. \u0110\u00e2y l\u00e0 ph\u1ea7n c\u01a1 quan thu\u1ebf d\u00f9ng \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 li\u1ec7u M\u1ee5c I.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_III_Thong_tin_bo_sung\"><\/span><b>M\u1ee5c III: Th\u00f4ng tin b\u1ed5 sung<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00eau ra b\u1ea5t k\u1ef3 th\u00f4ng tin ho\u1eb7c gi\u1ea3i th\u00edch ng\u1eafn g\u1ecdn n\u00e0o m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cho l\u00e0 c\u1ea7n thi\u1ebft ho\u1eb7c b\u1ed5 sung th\u00f4ng tin cho c\u00e1c th\u00f4ng tin \u0111\u00e3 cung c\u1ea5p t\u1ea1i M\u1ee5c I, M\u1ee5c II theo t\u1eebng qu\u1ed1c gia.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>G\u00f3c nh\u00ecn chuy\u00ean gia:<\/b><span style=\"font-weight: 400;\"> M\u1ee5c III l\u00e0 n\u01a1i doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng gi\u1ea3i th\u00edch c\u00e1c \u0111i\u1ec3m b\u1ea5t th\u01b0\u1eddng, v\u00ed d\u1ee5 ph\u01b0\u01a1ng ph\u00e1p c\u01a1 s\u1edf ti\u1ec1n m\u1eb7t, ch\u00eanh l\u1ec7ch n\u0103m t\u00e0i ch\u00ednh hay l\u1ed7 do giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0. M\u1ed9t thuy\u1ebft minh r\u00f5 r\u00e0ng gi\u00fap gi\u1ea3m \u0111\u00e1ng k\u1ec3 nguy c\u01a1 b\u1ecb hi\u1ec3u sai.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_sot_thuong_gap_khi_ke_khai_thong_tin_Bao_cao_loi_nhuan_lien_quoc_gia\"><\/span><b>Sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi k\u00ea khai th\u00f4ng tin B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5416\" aria-describedby=\"caption-attachment-5416\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5416\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Sai-sot-thuong-gap-khi-ke-khai-thong-tin-Bao-cao-loi-nhuan-lien-quoc-gia.jpg\" alt=\"Sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi k\u00ea khai th\u00f4ng tin B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Sai-sot-thuong-gap-khi-ke-khai-thong-tin-Bao-cao-loi-nhuan-lien-quoc-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Sai-sot-thuong-gap-khi-ke-khai-thong-tin-Bao-cao-loi-nhuan-lien-quoc-gia-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Sai-sot-thuong-gap-khi-ke-khai-thong-tin-Bao-cao-loi-nhuan-lien-quoc-gia-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Sai-sot-thuong-gap-khi-ke-khai-thong-tin-Bao-cao-loi-nhuan-lien-quoc-gia-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Sai-sot-thuong-gap-khi-ke-khai-thong-tin-Bao-cao-loi-nhuan-lien-quoc-gia-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5416\" class=\"wp-caption-text\">Sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi k\u00ea khai th\u00f4ng tin B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb kinh nghi\u1ec7m r\u00e0 so\u00e1t h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, MAN &#8211; Master Accountant Network \u0111\u00fac k\u1ebft nh\u1eefng l\u1ed7i doanh nghi\u1ec7p hay m\u1eafc khi k\u00ea khai th\u00f4ng tin B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia, \u0111\u1ed1i chi\u1ebfu v\u1edbi y\u00eau c\u1ea7u c\u1ee7a Ph\u1ee5 l\u1ee5c IV:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p nh\u1eefng l\u1ed7i sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi k\u00ea khai th\u00f4ng tin B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Sai s\u00f3t th\u01b0\u1eddng g\u1eb7p<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Y\u00eau c\u1ea7u theo Ph\u1ee5 l\u1ee5c IV<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u1ed9ng c\u1ed5 t\u1ee9c nh\u1eadn t\u1eeb c\u00f4ng ty con v\u00e0o doanh thu<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh thu tr\u1eeb c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia t\u1eeb c\u00e1c b\u00ean li\u00ean k\u1ebft<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">B\u1ecf s\u00f3t thu\u1ebf TNDN nh\u00e0 th\u1ea7u n\u1ed9p \u1edf n\u01b0\u1edbc kh\u00e1c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 thu\u1ebf \u0111\u00e3 n\u1ed9p<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ghi v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u00ean gi\u1ea5y ph\u00e9p v\u00e0o ch\u1ec9 ti\u00eau \u201cV\u1ed1n \u0111\u0103ng k\u00fd\u201d<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ghi v\u1ed1n cam k\u1ebft \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3i ng\u00e2n th\u1ef1c t\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110\u01b0a ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n v\u00e0o t\u00e0i s\u1ea3n h\u01b0u h\u00ecnh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ec9 g\u1ed3m TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, t\u00e0i s\u1ea3n d\u1edf dang d\u00e0i h\u1ea1n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ghi s\u1ed1 nh\u00e2n vi\u00ean t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ghi s\u1ed1 ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u00ecnh qu\u00e2n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng ghi ch\u00fa khi d\u00f9ng c\u01a1 s\u1edf ti\u1ec1n m\u1eb7t<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea3i ghi ch\u00fa ph\u01b0\u01a1ng ph\u00e1p \u00e1p d\u1ee5ng n\u1ebfu x\u00e1c \u0111\u1ecbnh theo c\u01a1 s\u1edf ti\u1ec1n m\u1eb7t<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Gi\u1eef nguy\u00ean ngo\u1ea1i t\u1ec7 theo b\u00e1o c\u00e1o c\u1ee7a t\u1eadp \u0111o\u00e0n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy \u0111\u1ed5i sang \u0111\u1ed3ng Vi\u1ec7t Nam theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">B\u1ecf qua b\u00ean li\u00ean k\u1ebft kh\u00f4ng x\u00e1c \u0111\u1ecbnh n\u01a1i c\u01b0 tr\u00fa<\/span><\/td>\n<td><span style=\"font-weight: 400;\">V\u1eabn ph\u1ea3i k\u00ea khai c\u00e1c b\u00ean li\u00ean k\u1ebft n\u00e0y<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, doanh nghi\u1ec7p n\u00ean l\u1eadp quy tr\u00ecnh thu th\u1eadp s\u1ed1 li\u1ec7u t\u1eeb c\u00f4ng ty m\u1eb9 t\u1ed1i cao s\u1edbm, v\u00ec nhi\u1ec1u ch\u1ec9 ti\u00eau ph\u1ee5 thu\u1ed9c v\u00e0o b\u00e1o c\u00e1o c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft \u1edf n\u01b0\u1edbc ngo\u00e0i. Khi c\u00e1c b\u00ean li\u00ean k\u1ebft c\u00f3 n\u0103m t\u00e0i ch\u00ednh kh\u00e1c nhau, c\u1ea7n th\u1ed1ng nh\u1ea5t d\u00f9ng s\u1ed1 li\u1ec7u n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc k\u1ef3 t\u00ednh thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi t\u1eadp \u0111o\u00e0n c\u00f3 c\u1ea5u tr\u00fac ph\u1ee9c t\u1ea1p, vi\u1ec7c tham kh\u1ea3o<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\"> 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 gi\u00fap b\u1ea3o \u0111\u1ea3m vi\u1ec7c k\u00ea khai th\u00f4ng tin B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia \u0111\u1ed3ng b\u1ed9 v\u1edbi h\u1ed3 s\u01a1 qu\u1ed1c gia, h\u1ed3 s\u01a1 to\u00e0n c\u1ea7u v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c kh\u00e1c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chu_dong_ke_khai_thong_tin_Bao_cao_loi_nhuan_lien_quoc_gia_dung_va_du\"><\/span><b>Ch\u1ee7 \u0111\u1ed9ng k\u00ea khai th\u00f4ng tin B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia \u0111\u00fang v\u00e0 \u0111\u1ee7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u00ea khai th\u00f4ng tin B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo Ph\u1ee5 l\u1ee5c IV Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP kh\u00f4ng ch\u1ec9 l\u00e0 \u0111i\u1ec1n s\u1ed1 li\u1ec7u v\u00e0o bi\u1ec3u m\u1eabu. M\u1ed7i ch\u1ec9 ti\u00eau, t\u1eeb qu\u1ed1c gia c\u01b0 tr\u00fa, doanh thu, thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ebfn nh\u00e2n vi\u00ean v\u00e0 t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh, \u0111\u1ec1u g\u00f3p ph\u1ea7n cho c\u01a1 quan thu\u1ebf th\u1ea5y c\u00e1ch t\u1eadp \u0111o\u00e0n ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn tr\u00ean to\u00e0n c\u1ea7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 chu\u1ea9n b\u1ecb t\u1ed1t cho k\u1ef3 quy\u1ebft to\u00e1n, doanh nghi\u1ec7p n\u00ean:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 th\u00f4ng tin chung v\u1edbi T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu th\u1eadp s\u1edbm s\u1ed1 li\u1ec7u t\u1eeb c\u00f4ng ty m\u1eb9 t\u1ed1i cao v\u00e0 c\u00e1c b\u00ean li\u00ean k\u1ebft, quy \u0111\u1ed5i sang \u0111\u1ed3ng Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t t\u1eebng ch\u1ec9 ti\u00eau M\u1ee5c I theo \u0111\u00fang \u0111\u1ecbnh ngh\u0129a t\u1ea1i Ph\u1ee5 l\u1ee5c IV.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ed1ng nh\u1ea5t ch\u1ee9c n\u0103ng t\u1ea1i M\u1ee5c II v\u1edbi h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eadn d\u1ee5ng M\u1ee5c III \u0111\u1ec3 thuy\u1ebft minh c\u00e1c \u0111i\u1ec3m kh\u00e1c bi\u1ec7t.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ea7n h\u1ed7 tr\u1ee3 k\u00ea khai th\u00f4ng tin B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia, r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u ho\u1eb7c l\u1eadp tr\u1ecdn b\u1ed9 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, h\u00e3y li\u00ean h\u1ec7 \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n k\u1ecbp th\u1eddi tr\u01b0\u1edbc h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1.<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">L\u01b0u \u00fd: B\u00e0i vi\u1ebft mang t\u00ednh ch\u1ea5t tham kh\u1ea3o, d\u1ef1a tr\u00ean n\u1ed9i dung Ph\u1ee5 l\u1ee5c IV Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. Doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n g\u1ed1c ho\u1eb7c tham v\u1ea5n chuy\u00ean gia cho tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/span><\/i><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\"><b><span style=\"color: #0000ff;\">Li\u00ean h\u1ec7 MAN \u2013 Master Accountant Network<\/span><\/b><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN \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>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b><a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\"> <b>Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/b><\/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\"> <b>Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/b><span style=\"font-weight: 400;\">\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><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"> <b>L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/b><\/a><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_ke_khai_thong_tin_Bao_cao_loi_nhuan_lien_quoc_gia\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 k\u00ea khai th\u00f4ng tin B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><b>M\u1eabu k\u00ea khai th\u00f4ng tin B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia t\u1eeb 01\/7\/2026 n\u1eb1m \u1edf \u0111\u00e2u?<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eabu \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c IV ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>K\u1ef3 t\u00ednh thu\u1ebf tr\u00ean b\u00e1o c\u00e1o ghi theo c\u0103n c\u1ee9 n\u00e0o?<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ghi t\u01b0\u01a1ng \u1ee9ng v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf c\u1ee7a T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, x\u00e1c \u0111\u1ecbnh theo Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u00e1c b\u00ean li\u00ean k\u1ebft c\u00f3 n\u0103m t\u00e0i ch\u00ednh kh\u00e1c nhau th\u00ec l\u1ea5y s\u1ed1 li\u1ec7u n\u0103m n\u00e0o?<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn l\u1eadp theo s\u1ed1 li\u1ec7u, th\u00f4ng tin t\u1ea1i b\u00e1o c\u00e1o c\u1ee7a n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc k\u1ef3 t\u00ednh thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Thu\u1ebf TNDN nh\u00e0 th\u1ea7u n\u1ed9p \u1edf n\u01b0\u1edbc kh\u00e1c c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o b\u00e1o c\u00e1o kh\u00f4ng?<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Thu\u1ebf c\u00f3 t\u00ednh ch\u1ea5t t\u01b0\u01a1ng t\u1ef1 thu\u1ebf TNDN (nh\u01b0 thu\u1ebf TNDN nh\u00e0 th\u1ea7u) ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p t\u1ea1i n\u01b0\u1edbc, v\u00f9ng l\u00e3nh th\u1ed5 kh\u00e1c n\u01a1i c\u01b0 tr\u00fa \u0111\u1ec1u \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>B\u00ean li\u00ean k\u1ebft th\u1ef1c hi\u1ec7n nhi\u1ec1u ch\u1ee9c n\u0103ng th\u00ec \u0111\u00e1nh d\u1ea5u th\u1ebf n\u00e0o \u1edf M\u1ee5c II?<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u0111\u00e1nh d\u1ea5u \u201cx\u201d v\u00e0o t\u1ea5t c\u1ea3 c\u00e1c \u00f4 t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng ch\u1ee9c n\u0103ng m\u00e0 b\u00ean li\u00ean k\u1ebft th\u1ef1c hi\u1ec7n.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u1eeb ng\u00e0y 01\/7\/2026, vi\u1ec7c k\u00ea khai th\u00f4ng tin B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo m\u1eabu t\u1ea1i Ph\u1ee5 l\u1ee5c IV ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. \u0110\u00e2y l\u00e0 thay \u0111\u1ed5i m\u00e0 m\u1ecdi doanh nghi\u1ec7p thu\u1ed9c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n n\u1eafm r\u00f5 tr\u01b0\u1edbc k\u1ef3 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5414,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-5413","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nghi-dinh-255-2026-nd-cp"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5413","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=5413"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5413\/revisions"}],"predecessor-version":[{"id":5420,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5413\/revisions\/5420"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/5414"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=5413"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=5413"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=5413"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}