{"id":668,"date":"2026-06-11T17:30:02","date_gmt":"2026-06-11T10:30:02","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=668"},"modified":"2026-06-12T09:56:10","modified_gmt":"2026-06-12T02:56:10","slug":"lap-ho-so-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/lap-ho-so-giao-dich-lien-ket\/","title":{"rendered":"L\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang quy \u0111\u1ecbnh"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 chi\u1ebfn l\u01b0\u1ee3c quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p b\u1ea3o v\u1ec7 uy t\u00edn, minh b\u1ea1ch t\u00e0i ch\u00ednh v\u00e0 duy tr\u00ec s\u1ef1 ph\u00e1t tri\u1ec3n \u1ed5n \u0111\u1ecbnh. Theo <\/span><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP<\/span><span style=\"font-weight: 400;\"> c\u1ee7a Ch\u00ednh ph\u1ee7, doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 k\u00ea khai th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft khi c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c ngay t\u1eeb \u0111\u1ea7u kh\u00f4ng ch\u1ec9 gi\u00fap ti\u1ebft ki\u1ec7m chi ph\u00ed m\u00e0 c\u00f2n gi\u1ea3m thi\u1ec3u r\u1ee7i ro sai s\u00f3t trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra, thanh tra thu\u1ebf. C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u1ea5t \u0111\u1ecbnh. H\u00e3y c\u00f9ng MAN &#8211; Master Accountant Network t\u00ecm hi\u1ec3u ngay sau \u0111\u00e2y.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" 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href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lap-ho-so-giao-dich-lien-ket\/#Tam_quan_trong_cua_viec_lap_ho_so_giao_dich_lien_ket\" >T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lap-ho-so-giao-dich-lien-ket\/#Doi_tuong_nao_can_lap_ho_so_giao_dich_lien_ket\" >\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o c\u1ea7n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lap-ho-so-giao-dich-lien-ket\/#Loi_ich_cua_viec_lap_ho_so_giao_dich_lien_ket\" >L\u1ee3i \u00edch c\u1ee7a vi\u1ec7c l\u1eadp h\u1ed3 s\u01a1 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\/lap-ho-so-giao-dich-lien-ket\/#Khung_phap_ly_ve_lap_ho_so_giao_dich_lien_ket\" >Khung ph\u00e1p l\u00fd v\u1ec1 l\u1eadp h\u1ed3 s\u01a1 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-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lap-ho-so-giao-dich-lien-ket\/#Su_thay_doi_bo_sung_tu_Nghi_dinh_202025ND-CP_va_theo_tieu_chuan_BEPS\" >S\u1ef1 thay \u0111\u1ed5i, b\u1ed5 sung t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP v\u00e0 theo ti\u00eau chu\u1ea9n BEPS<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lap-ho-so-giao-dich-lien-ket\/#Tieu_chuan_BEPS_la_gi\" >Ti\u00eau chu\u1ea9n BEPS l\u00e0 g\u00ec?\u00a0<\/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\/lap-ho-so-giao-dich-lien-ket\/#Su_thay_doi_bo_sung_Nghi_dinh_202025ND-CP\" >S\u1ef1 thay \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lap-ho-so-giao-dich-lien-ket\/#Lap_ho_so_giao_dich_lien_ket_theo_chuan_BEPS\" >L\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo chu\u1ea9n BEPS<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lap-ho-so-giao-dich-lien-ket\/#Quy_trinh_lap_ho_so_giao_dich_lien_ket_dung_chuan\" >Quy tr\u00ecnh l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00fang chu\u1ea9n<\/a><\/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\/lap-ho-so-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-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lap-ho-so-giao-dich-lien-ket\/#Truong_hop_mien_lap_ho_so_giao_dich_lien_ket\" >Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lap-ho-so-giao-dich-lien-ket\/#Muc_phat_neu_khong_lap_ho_so_giao_dich_lien_ket\" >M\u1ee9c ph\u1ea1t n\u1ebfu kh\u00f4ng l\u1eadp h\u1ed3 s\u01a1 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\/lap-ho-so-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_khi_lap_ho_so_giao_dich_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p khi l\u1eadp h\u1ed3 s\u01a1 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-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lap-ho-so-giao-dich-lien-ket\/#Doanh_nghiep_nho_co_phai_lap_ho_so_giao_dich_lien_ket_khong\" >Doanh nghi\u1ec7p nh\u1ecf c\u00f3 ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lap-ho-so-giao-dich-lien-ket\/#BEPS_co_lien_quan_gi_den_ho_so_giao_dich_lien_ket\" >BEPS c\u00f3 li\u00ean quan g\u00ec \u0111\u1ebfn h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lap-ho-so-giao-dich-lien-ket\/#Ho_so_giao_dich_lien_ket_can_luu_tru_trong_bao_lau\" >H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n l\u01b0u tr\u1eef trong bao l\u00e2u?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lap-ho-so-giao-dich-lien-ket\/#Co_nen_thue_dich_vu_lap_ho_so_giao_dich_lien_ket_khong\" >C\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lap-ho-so-giao-dich-lien-ket\/#Nhung_doanh_nghiep_nao_phai_lap_ho_so_giao_dich_lien_ket\" >Nh\u1eefng doanh nghi\u1ec7p n\u00e0o ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lap-ho-so-giao-dich-lien-ket\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lap-ho-so-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"The_nao_la_lap_ho_so_giao_dich_lien_ket\"><\/span><b>Th\u1ebf n\u00e0o l\u00e0 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4359\" aria-describedby=\"caption-attachment-4359\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4359\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Lap-ho-so-giao-dich-lien-ket.jpg\" alt=\"L\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Lap-ho-so-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Lap-ho-so-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Lap-ho-so-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Lap-ho-so-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Lap-ho-so-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4359\" class=\"wp-caption-text\">L\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 qu\u00e1 tr\u00ecnh h\u1ec7 th\u1ed1ng h\u00f3a, ghi ch\u00e9p v\u00e0 ph\u00e2n t\u00edch to\u00e0n b\u1ed9 c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft nh\u1eb1m ch\u1ee9ng minh r\u1eb1ng c\u00e1c giao d\u1ecbch \u0111\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng (Arm\u2019s Length). M\u1ee5c ti\u00eau l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP m\u00e0 c\u00f2n l\u00e0 c\u01a1 s\u1edf chuy\u00ean m\u00f4n quan tr\u1ecdng \u0111\u1ec3 b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc c\u00e1c cu\u1ed9c thanh tra, ki\u1ec3m tra c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 cung c\u1ea5p b\u1eb1ng ch\u1ee9ng minh b\u1ea1ch khi gi\u1ea3i tr\u00ecnh v\u1edbi c\u1ed5 \u0111\u00f4ng, \u0111\u1ed1i t\u00e1c ho\u1eb7c c\u00e1c b\u00ean li\u00ean quan.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_viec_lap_ho_so_giao_dich_lien_ket\"><\/span><b>T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c l\u1eadp h\u1ed3 s\u01a1 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;\">L\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft ng\u00e0y nay kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 then ch\u1ed1t gi\u00fap doanh nghi\u1ec7p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m thi\u1ec3u r\u1ee7i ro thu\u1ebf: H\u1ea1n ch\u1ebf nguy c\u01a1 b\u1ecb c\u01a1 quan thu\u1ebf truy thu, x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh ho\u1eb7c \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p \u1ea5n \u0111\u1ecbnh thu\u1ebf do sai s\u00f3t trong <\/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;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng minh tu\u00e2n th\u1ee7 chu\u1ea9n qu\u1ed1c t\u1ebf: Ph\u00e2n t\u00edch so s\u00e1nh v\u1edbi d\u1eef li\u1ec7u th\u1ecb tr\u01b0\u1eddng \u0111\u1ed9c l\u1eadp, th\u1ec3 hi\u1ec7n vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng (Arm\u2019s Length Principle).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u00e2ng cao t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh: H\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p v\u1edbi ng\u00e0nh ngh\u1ec1 m\u00e0 doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng, d\u1eef li\u1ec7u so s\u00e1nh (Benchmarking) t\u1eeb 3 &#8211; 5 c\u00f4ng ty t\u01b0\u01a1ng \u0111\u1ed3ng c\u00f9ng ng\u00e0nh, t\u00e0i li\u1ec7u ch\u1ee9ng minh t\u00ednh th\u1ef1c t\u1ebf c\u1ee7a giao d\u1ecbch, gi\u00fap b\u1ed9 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p c\u00f3 t\u00ednh thuy\u1ebft ph\u1ee5c cao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u0103ng uy t\u00edn v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd v\u00e0 \u0111\u1ed1i t\u00e1c: M\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n s\u1ebd t\u1ea1o s\u1ef1 thuy\u1ebft ph\u1ee5c, c\u1ee7ng c\u1ed1 ni\u1ec1m tin v\u1edbi c\u01a1 quan thu\u1ebf, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u00ean li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 \u0111\u1ed9ng ph\u00f2ng ng\u1eeba tranh ch\u1ea5p: Gi\u1ea3m kh\u1ea3 n\u0103ng b\u1ecb nghi ng\u1edd v\u1ec1 h\u00e0nh vi chuy\u1ec3n gi\u00e1 ho\u1eb7c gian l\u1eadn, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m to\u00e1n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_nao_can_lap_ho_so_giao_dich_lien_ket\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o c\u1ea7n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4360\" aria-describedby=\"caption-attachment-4360\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4360\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Doi-tuong-nao-can-lap-ho-so-giao-dich-lien-ket.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o c\u1ea7n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Doi-tuong-nao-can-lap-ho-so-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Doi-tuong-nao-can-lap-ho-so-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Doi-tuong-nao-can-lap-ho-so-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Doi-tuong-nao-can-lap-ho-so-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Doi-tuong-nao-can-lap-ho-so-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4360\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o c\u1ea7n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 gi\u1edbi h\u1ea1n \u1edf c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia m\u00e0 c\u00f2n bao g\u1ed3m nhi\u1ec1u lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p kh\u00e1c nhau. Theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=212716\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 132. Nh\u1eefng doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00f4ng ty m\u1eb9, c\u00f4ng ty con, chi nh\u00e1nh, ho\u1eb7c c\u00e1c b\u00ean li\u00ean k\u1ebft kh\u00e1c \u0111\u1ec1u thu\u1ed9c di\u1ec7n xem x\u00e9t. \u0110i\u1ec1u n\u00e0y \u00e1p d\u1ee5ng cho c\u1ea3 doanh nghi\u1ec7p FDI (c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i) l\u1eabn doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba tham gia v\u00e0o chu\u1ed7i gi\u00e1 tr\u1ecb xuy\u00ean bi\u00ean gi\u1edbi ho\u1eb7c duy tr\u00ec c\u00e1c giao d\u1ecbch li\u00ean t\u1ee5c, c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p Vi\u1ec7t Nam th\u01b0\u1eddng l\u1ea7m t\u01b0\u1edfng ch\u1ec9 nh\u1eefng c\u00f4ng ty c\u00f3 v\u1ed1n n\u01b0\u1edbc ngo\u00e0i m\u1edbi c\u1ea7n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft. Tuy nhi\u00ean, c\u01a1 quan thu\u1ebf \u0111\u00e3 kh\u1eb3ng \u0111\u1ecbnh r\u1ea5t r\u00f5:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201cM\u1ecdi doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec1u c\u00f3 kh\u1ea3 n\u0103ng thu\u1ed9c di\u1ec7n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, b\u1ea5t k\u1ec3 v\u1ed1n trong n\u01b0\u1edbc hay v\u1ed1n n\u01b0\u1edbc ngo\u00e0i.\u201d<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ai ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ee5 thu\u1ed9c v\u00e0o 02 nh\u00f3m ti\u00eau ch\u00ed ch\u00ednh:<\/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 ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh: Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c ng\u01b0\u1ee1ng quy \u0111\u1ecbnh trong Ngh\u1ecb \u0111\u1ecbnh v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng giao d\u1ecbch v\u00e0 doanh thu. V\u00ed d\u1ee5, doanh nghi\u1ec7p ph\u1ea3i xem x\u00e9t li\u1ec7u t\u1ed5ng doanh thu, gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft, ho\u1eb7c m\u1ee9c v\u1ed1n c\u00f3 v\u01b0\u1ee3t ng\u01b0\u1ee1ng m\u00e0 ph\u00e1p lu\u1eadt y\u00eau c\u1ea7u ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 hay kh\u00f4ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, m\u1ed7i n\u0103m t\u00e0i ch\u00ednh, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 giao d\u1ecbch, so s\u00e1nh v\u1edbi ng\u01b0\u1ee1ng ph\u00e1p lu\u1eadt v\u00e0 c\u00e1c quy \u0111\u1ecbnh mi\u1ec5n tr\u1eeb \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a m\u00ecnh. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng nh\u1eb1m gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf truy thu, x\u1eed ph\u1ea1t ho\u1eb7c quy k\u1ebft h\u00e0nh vi chuy\u1ec3n gi\u00e1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_ich_cua_viec_lap_ho_so_giao_dich_lien_ket\"><\/span><b>L\u1ee3i \u00edch c\u1ee7a vi\u1ec7c l\u1eadp h\u1ed3 s\u01a1 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;\">Vi\u1ec7c l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00fang quy \u0111\u1ecbnh kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u ph\u00e1p l\u00fd m\u00e0 c\u00f2n mang l\u1ea1i nhi\u1ec1u gi\u00e1 tr\u1ecb thi\u1ebft th\u1ef1c trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf. C\u1ee5 th\u1ec3, h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ea7y \u0111\u1ee7, minh b\u1ea1ch s\u1ebd h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc r\u1ee7i ro thanh tra, ki\u1ec3m tra: H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb \u0111\u00fang chu\u1ea9n gi\u00fap ch\u1ee9ng minh t\u00ednh h\u1ee3p l\u00fd c\u1ee7a gi\u00e1 giao d\u1ecbch. Doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1eefng ch\u1eafc khi gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed1i \u01b0u h\u00f3a chi\u1ebfn l\u01b0\u1ee3c thu\u1ebf trong gi\u1edbi h\u1ea1n ph\u00e1p lu\u1eadt: H\u1ea1n ch\u1ebf nguy c\u01a1 b\u1ecb quy k\u1ebft chuy\u1ec3n gi\u00e1. \u0110\u1ea3m b\u1ea3o t\u1eadn d\u1ee5ng hi\u1ec7u qu\u1ea3 c\u00e1c \u01b0u \u0111\u00e3i, mi\u1ec5n tr\u1eeb v\u00e0 quy \u0111\u1ecbnh mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 (n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gia t\u0103ng minh b\u1ea1ch trong qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9: H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o r\u00f5 r\u00e0ng gi\u00fap ban l\u00e3nh \u0111\u1ea1o ki\u1ec3m so\u00e1t t\u1ed1t h\u01a1n chi ph\u00ed v\u00e0 doanh thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 ra quy\u1ebft \u0111\u1ecbnh qu\u1ea3n tr\u1ecb r\u1ee7i ro: Doanh nghi\u1ec7p d\u1ec5 d\u00e0ng nh\u1eadn di\u1ec7n giao d\u1ecbch ti\u1ec1m \u1ea9n r\u1ee7i ro thu\u1ebf. C\u00f3 c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u1ec3 ho\u1ea1ch \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c d\u00e0i h\u1ea1n, gi\u1ea3m thi\u1ec3u tranh ch\u1ea5p.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khung_phap_ly_ve_lap_ho_so_giao_dich_lien_ket\"><\/span><b>Khung ph\u00e1p l\u00fd v\u1ec1 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 minh b\u1ea1ch v\u00e0 ch\u1ed1ng th\u1ea5t thu thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n gi\u00e1, ph\u00e1p lu\u1eadt Vi\u1ec7t Nam \u0111\u00e3 ban h\u00e0nh nh\u1eefng\u00a0 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3. Hi\u1ec7n nay, khung ph\u00e1p l\u00fd ch\u00ednh \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. Theo \u0111i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201c<\/span> <span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, kh\u00f4ng l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ch\u1ee9ng minh vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch, so s\u00e1nh v\u00e0 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y khi C\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo Ph\u1ee5 l\u1ee5c I, Ph\u1ee5 l\u1ee5c II, Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 n\u1ed9p c\u00f9ng T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.\u201d<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, m\u1ecdi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec1u c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai v\u00e0, trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 cung c\u1ea5p cho c\u01a1 quan thu\u1ebf khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u. Quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng ch\u1ec9 nh\u1eb1m qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 m\u00e0 c\u00f2n t\u1ea1o h\u00e0nh lang ph\u00e1p l\u00fd cho doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng minh b\u1ea1ch h\u01a1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Su_thay_doi_bo_sung_tu_Nghi_dinh_202025ND-CP_va_theo_tieu_chuan_BEPS\"><\/span><b>S\u1ef1 thay \u0111\u1ed5i, b\u1ed5 sung t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP v\u00e0 theo ti\u00eau chu\u1ea9n BEPS<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng thay \u0111\u1ed5i trong ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 th\u1ec3 hi\u1ec7n s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd m\u00e0 c\u00f2n ph\u1ea3n \u00e1nh xu h\u01b0\u1edbng h\u1ed9i nh\u1eadp v\u1edbi c\u00e1c chu\u1ea9n m\u1ef1c thu\u1ebf qu\u1ed1c t\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 khung BEPS c\u1ee7a OECD. \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 nh\u1eefng t\u00e1c \u0111\u1ed9ng n\u00e0y, doanh nghi\u1ec7p c\u1ea7n n\u1eafm \u0111\u01b0\u1ee3c b\u1ea3n ch\u1ea5t c\u1ee7a ti\u00eau chu\u1ea9n BEPS, c\u00e1c \u0111i\u1ec3m s\u1eeda \u0111\u1ed5i quan tr\u1ecdng trong quy \u0111\u1ecbnh m\u1edbi c\u0169ng nh\u01b0 c\u00e1ch th\u1ee9c l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo h\u01b0\u1edbng ti\u1ebfp c\u1eadn ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tieu_chuan_BEPS_la_gi\"><\/span><b>Ti\u00eau chu\u1ea9n BEPS l\u00e0 g\u00ec?<\/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;\">Ti\u00eau chu\u1ea9n BEPS (Base Erosion and Profit Shifting \u2013 X\u00f3i m\u00f2n c\u01a1 s\u1edf t\u00ednh thu\u1ebf v\u00e0 chuy\u1ec3n l\u1ee3i nhu\u1eadn) l\u00e0 m\u1ed9t b\u1ed9 khung ch\u00ednh s\u00e1ch do T\u1ed5 ch\u1ee9c H\u1ee3p t\u00e1c v\u00e0 Ph\u00e1t tri\u1ec3n Kinh t\u1ebf (OECD) c\u00f9ng G20 x\u00e2y d\u1ef1ng, nh\u1eb1m \u0111\u1ed1i ph\u00f3 v\u1edbi t\u00ecnh tr\u1ea1ng c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia l\u1ee3i d\u1ee5ng k\u1ebd h\u1edf ph\u00e1p lu\u1eadt \u0111\u1ec3 chuy\u1ec3n l\u1ee3i nhu\u1eadn sang nh\u1eefng qu\u1ed1c gia c\u00f3 thu\u1ebf su\u1ea5t th\u1ea5p ho\u1eb7c kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ti\u00eau chu\u1ea9n BEPS kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t b\u1ed9 quy t\u1eafc thu\u1ebf qu\u1ed1c t\u1ebf, m\u00e0 c\u00f2n l\u00e0 h\u1ec7 th\u1ed1ng khuy\u1ebfn ngh\u1ecb to\u00e0n c\u1ea7u, \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u0103n ch\u1eb7n chuy\u1ec3n gi\u00e1 v\u00e0 l\u00e1ch thu\u1ebf xuy\u00ean bi\u00ean gi\u1edbi: Gi\u1ea3m t\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p khai b\u00e1o l\u1ee3i nhu\u1eadn \u1edf n\u01a1i c\u00f3 \u01b0u \u0111\u00e3i thu\u1ebf, thay v\u00ec n\u01a1i th\u1ef1c t\u1ebf ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u0103ng t\u00ednh minh b\u1ea1ch trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh: Y\u00eau c\u1ea7u doanh nghi\u1ec7p \u0111a qu\u1ed1c gia cung c\u1ea5p b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn, doanh thu, ho\u1ea1t \u0111\u1ed9ng t\u1ea1i t\u1eebng qu\u1ed1c gia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebft l\u1eadp chu\u1ea9n m\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf qu\u1ed1c t\u1ebf: \u0110\u01b0a ra nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng (Arm\u2019s Length Principle) \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u00f4ng b\u1eb1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3o v\u1ec7 ngu\u1ed3n thu ng\u00e2n s\u00e1ch qu\u1ed1c gia: Gi\u00fap c\u00e1c qu\u1ed1c gia h\u1ea1n ch\u1ebf th\u1ea5t thu thu\u1ebf, \u0111\u1eb7c bi\u1ec7t trong b\u1ed1i c\u1ea3nh to\u00e0n c\u1ea7u h\u00f3a v\u00e0 th\u01b0\u01a1ng m\u1ea1i xuy\u00ean bi\u00ean gi\u1edbi ph\u00e1t tri\u1ec3n m\u1ea1nh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Su_thay_doi_bo_sung_Nghi_dinh_202025ND-CP\"><\/span><b>S\u1ef1 thay \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/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;\">S\u1ef1 ra \u0111\u1eddi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP \u0111\u00e1nh d\u1ea5u m\u1ed9t b\u01b0\u1edbc ti\u1ebfn quan tr\u1ecdng trong vi\u1ec7c ho\u00e0n thi\u1ec7n khung ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, s\u1eeda \u0111\u1ed5i v\u00e0 b\u1ed5 sung cho c\u00e1c quy \u0111\u1ecbnh c\u0169 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. \u0110i\u1ec3m nh\u1ea5n c\u1ee7a <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/nghi-dinh-20-giao-dich-lien-ket\/\">Ngh\u1ecb \u0111\u1ecbnh 20 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> m\u1edbi n\u1eb1m \u1edf vi\u1ec7c n\u00e2ng cao t\u00ednh minh b\u1ea1ch, chu\u1ea9n h\u00f3a th\u00f4ng tin v\u00e0 ti\u1ec7m c\u1eadn ch\u1eb7t ch\u1ebd h\u01a1n v\u1edbi b\u1ed9 ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf c\u1ee7a OECD v\u1ec1 ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf v\u00e0 chuy\u1ec3n l\u1ee3i nhu\u1eadn (BEPS).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">So v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP \u0111\u00e3 b\u1ed5 sung nhi\u1ec1u \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng, t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 c\u1ee7a doanh nghi\u1ec7p. Nh\u1eefng thay \u0111\u1ed5i n\u00e0y kh\u00f4ng ch\u1ec9 m\u1edf r\u1ed9ng ph\u1ea1m vi \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh m\u00e0 c\u00f2n \u0111i\u1ec1u ch\u1ec9nh ng\u01b0\u1ee1ng mi\u1ec5n tr\u1eeb, chu\u1ea9n h\u00f3a ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch, \u00e1p d\u1ee5ng c\u00f4ng ngh\u1ec7 s\u1ed1 trong k\u00ea khai v\u00e0 si\u1ebft ch\u1eb7t ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng so s\u00e1nh v\u00e0 nh\u1eadn di\u1ec7n s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa hai ngh\u1ecb \u0111\u1ecbnh:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption>B\u1ea3ng so s\u00e1nh gi\u1eefa Ngh\u1ecb \u0111\u1ecbnh 132\/2020 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh.<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ee7 y\u1ebfu \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p FDI c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">M\u1edf r\u1ed9ng sang c\u1ea3 t\u1eadp \u0111o\u00e0n, c\u00f4ng ty trong n\u01b0\u1edbc c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft. T\u1ea5t c\u1ea3 \u0111\u1ec1u ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 GDLK.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Ng\u01b0\u1ee1ng doanh thu v\u00e0 mi\u1ec5n tr\u1eeb.<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u01b0a c\u00f3 quy \u0111\u1ecbnh r\u00f5 r\u00e0ng v\u1ec1 mi\u1ec5n tr\u1eeb cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 si\u00eau nh\u1ecf.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u1ed5 sung mi\u1ec5n tr\u1eeb \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u1ecf v\u00e0 si\u00eau nh\u1ecf, gi\u1ea3m th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh nh\u01b0ng v\u1eabn gi\u00e1m s\u00e1t doanh nghi\u1ec7p l\u1edbn, r\u1ee7i ro cao.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch.<\/b><\/td>\n<td><span style=\"font-weight: 400;\">T\u1eadp trung v\u00e0o d\u1eef li\u1ec7u trong n\u01b0\u1edbc, ch\u01b0a m\u1edf r\u1ed9ng nhi\u1ec1u.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chu\u1ea9n h\u00f3a theo nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng. M\u1edf r\u1ed9ng ph\u1ea1m vi d\u1eef li\u1ec7u so s\u00e1nh<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t.<\/b><\/td>\n<td><span style=\"font-weight: 400;\">X\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh n\u1ebfu ch\u1eadm n\u1ed9p, n\u1ed9p sai ho\u1eb7c kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Si\u1ebft ch\u1eb7t h\u01a1n: Doanh nghi\u1ec7p ch\u1eadm n\u1ed9p, n\u1ed9p thi\u1ebfu ho\u1eb7c gian l\u1eadn c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t nghi\u00eam kh\u1eafc v\u00e0 thanh tra chuy\u00ean s\u00e2u.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng \u0111i\u1ec3m m\u1edbi trong Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP t\u1ea1o ra khung ph\u00e1p l\u00fd ch\u1eb7t ch\u1ebd v\u00e0 minh b\u1ea1ch h\u01a1n so v\u1edbi tr\u01b0\u1edbc \u0111\u00e2y. Doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n c\u00f3 quy m\u00f4 l\u1edbn ho\u1eb7c ph\u00e1t sinh nhi\u1ec1u giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft, c\u1ea7n ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt quy \u0111\u1ecbnh \u0111\u1ec3 th\u1ef1c hi\u1ec7n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c. Vi\u1ec7c c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi kh\u00f4ng ch\u1ec9 gi\u00fap gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t, m\u00e0 c\u00f2n b\u1ea3o \u0111\u1ea3m uy t\u00edn v\u00e0 t\u00ednh b\u1ec1n v\u1eefng trong ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lap_ho_so_giao_dich_lien_ket_theo_chuan_BEPS\"><\/span><b>L\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo chu\u1ea9n BEPS<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m nh\u1ea5n quan tr\u1ecdng trong Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP l\u00e0 s\u1ef1 ti\u1ec7m c\u1eadn v\u1edbi chu\u1ea9n BEPS c\u1ee7a OECD, \u0111\u1eb7c bi\u1ec7t v\u1ec1 ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o th\u00f4ng tin. C\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 03 lo\u1ea1i h\u1ed3 s\u01a1 ch\u00ednh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File): Tr\u00ecnh b\u00e0y chi ti\u1ebft giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam, bao g\u1ed3m: c\u1ea5u tr\u00fac doanh nghi\u1ec7p, \u0111\u1ed1i t\u01b0\u1ee3ng giao d\u1ecbch, gi\u00e1 tr\u1ecb giao d\u1ecbch v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 t\u1eadp \u0111o\u00e0n (Master File): Cung c\u1ea5p c\u00e1i nh\u00ecn to\u00e0n c\u1ea3nh v\u1ec1 ho\u1ea1t \u0111\u1ed9ng to\u00e0n c\u1ea7u c\u1ee7a t\u1eadp \u0111o\u00e0n, c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c, chi\u1ebfn l\u01b0\u1ee3c kinh doanh, ch\u00ednh s\u00e1ch \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n giao v\u00e0 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR \u2013 Country by Country Report): B\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u t\u1eeb 18.000 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean, th\u1ec3 hi\u1ec7n chi ti\u1ebft doanh thu, l\u1ee3i nhu\u1eadn, s\u1ed1 nh\u00e2n s\u1ef1, t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh, thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i t\u1eebng qu\u1ed1c gia m\u00e0 t\u1eadp \u0111o\u00e0n ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o theo BEPS kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u ph\u00e1p l\u00fd, m\u00e0 c\u00f2n l\u00e0 minh ch\u1ee9ng cho s\u1ef1 minh b\u1ea1ch, gi\u00fap doanh nghi\u1ec7p gi\u1ea3m r\u1ee7i ro b\u1ecb truy thu, \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_lap_ho_so_giao_dich_lien_ket_dung_chuan\"><\/span><b>Quy tr\u00ecnh l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00fang chu\u1ea9n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4361\" aria-describedby=\"caption-attachment-4361\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4361\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Quy-trinh-lap-ho-so-giao-dich-lien-ket-dung-chuan.jpg\" alt=\"Quy tr\u00ecnh l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00fang chu\u1ea9n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Quy-trinh-lap-ho-so-giao-dich-lien-ket-dung-chuan.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Quy-trinh-lap-ho-so-giao-dich-lien-ket-dung-chuan-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Quy-trinh-lap-ho-so-giao-dich-lien-ket-dung-chuan-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Quy-trinh-lap-ho-so-giao-dich-lien-ket-dung-chuan-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Quy-trinh-lap-ho-so-giao-dich-lien-ket-dung-chuan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4361\" class=\"wp-caption-text\">Quy tr\u00ecnh l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00fang chu\u1ea9n<\/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<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb truy thu thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, doanh nghi\u1ec7p l\u1eadp h\u1ed3 s\u01a1 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP \u0111\u1ed3ng th\u1eddi b\u00e1m s\u00e1t h\u01b0\u1edbng d\u1eabn c\u1ee7a OECD trong khu\u00f4n kh\u1ed5 BEPS. Quy tr\u00ecnh n\u00e0y \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a th\u00e0nh 5 b\u01b0\u1edbc, t\u1eeb kh\u00e2u r\u00e0 so\u00e1t giao d\u1ecbch \u0111\u1ebfn vi\u1ec7c n\u1ed9p v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption>B\u00e0ng h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 25.0501%;\"><b>B\u01b0\u1edbc<\/b><\/td>\n<td style=\"text-align: center; width: 22.9459%;\"><b>N\u1ed9i dung<\/b><\/td>\n<td style=\"text-align: center; width: 51.2024%;\"><b>Chi ti\u1ebft th\u1ef1c hi\u1ec7n<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 25.0501%;\"><b>B\u01b0\u1edbc 1: Thu th\u1eadp v\u00e0 ph\u00e2n lo\u1ea1i th\u00f4ng tin giao d\u1ecbch.<\/b><\/td>\n<td style=\"text-align: left; width: 22.9459%;\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t to\u00e0n b\u1ed9 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/td>\n<td style=\"width: 51.2024%;\"><span style=\"font-weight: 400;\">Bao g\u1ed3m: vay v\u1ed1n, cho vay, mua b\u00e1n h\u00e0ng h\u00f3a \u2013 d\u1ecbch v\u1ee5, chuy\u1ec3n giao t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, chia s\u1ebb chi ph\u00ed n\u1ed9i b\u1ed9.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u1eadp danh s\u00e1ch c\u00e1c \u0111\u1ed1i t\u00e1c li\u00ean k\u1ebft theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb v\u00e0 t\u1ea7n su\u1ea5t giao d\u1ecbch \u0111\u1ec3 ph\u00e2n nh\u00f3m r\u1ee7i ro.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 25.0501%;\"><b>B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 GDLK.<\/b><\/td>\n<td style=\"text-align: left; width: 22.9459%;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu quy \u0111\u1ecbnh ph\u00e1p l\u00fd.<\/span><\/td>\n<td style=\"width: 51.2024%;\"><span style=\"font-weight: 400;\">Xem x\u00e9t ng\u01b0\u1ee1ng doanh thu v\u00e0 mi\u1ec5n tr\u1eeb t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 l\u1eadp Local File, Master File.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 ng\u01b0\u1ee1ng doanh thu 18.000 t\u1ef7 \u0111\u1ed3ng \u0111\u1ec3 l\u1eadp CbCR.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 25.0501%;\"><b>B\u01b0\u1edbc 3:\u00a0 Ph\u00e2n t\u00edch so s\u00e1nh v\u00e0 \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch.<\/b><\/td>\n<td style=\"text-align: left; width: 22.9459%;\"><span style=\"font-weight: 400;\">Ch\u1ee9ng minh tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/span><\/td>\n<td style=\"width: 51.2024%;\"><span style=\"font-weight: 400;\">Thu th\u1eadp d\u1eef li\u1ec7u so s\u00e1nh \u0111\u1ed9c l\u1eadp t\u1ea1i Vi\u1ec7t Nam, ASEAN ho\u1eb7c ch\u00e2u \u00c1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p: CUP (so s\u00e1nh gi\u00e1 \u0111\u1ed9c l\u1eadp), gi\u00e1 b\u00e1n l\u1ea1i, chi ph\u00ed c\u1ed9ng l\u00e3i, l\u1ee3i nhu\u1eadn thu\u1ea7n, ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Gi\u1ea3i tr\u00ecnh l\u00fd do l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p, k\u00e8m s\u1ed1 li\u1ec7u ph\u00e2n t\u00edch.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 25.0501%;\"><b>B\u01b0\u1edbc 4: Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft.<\/b><\/td>\n<td style=\"text-align: left; width: 22.9459%;\"><span style=\"font-weight: 400;\">L\u1eadp b\u1ed9 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ea7y \u0111\u1ee7 theo chu\u1ea9n qu\u1ed1c t\u1ebf.<\/span><\/td>\n<td style=\"width: 51.2024%;\"><span style=\"font-weight: 400;\">Local File: chi ti\u1ebft giao d\u1ecbch t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Master File: th\u00f4ng tin to\u00e0n c\u1ea7u c\u1ee7a t\u1eadp \u0111o\u00e0n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">CbCR: b\u00e1o c\u00e1o ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u1eadp h\u1ed3 s\u01a1 l\u1eadp b\u1eb1ng ti\u1ebfng Vi\u1ec7t (ho\u1eb7c d\u1ecbch k\u00e8m).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 25.0501%;\"><b>B\u01b0\u1edbc 5:\u00a0 N\u1ed9p v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1.<\/b><\/td>\n<td style=\"text-align: left; width: 22.9459%;\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/td>\n<td style=\"width: 51.2024%;\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 \u0111\u00fang h\u1ea1n, \u01b0u ti\u00ean qua c\u1ed5ng \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef t\u1ed1i thi\u1ec3u 10 n\u0103m \u0111\u1ec3 s\u1eb5n s\u00e0ng cung c\u1ea5p khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t v\u00e0 c\u1eadp nh\u1eadt \u0111\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c tu\u00e2n th\u1ee7 quy tr\u00ecnh l\u1eadp h\u1ed3 s\u01a1 kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd m\u00e0 c\u00f2n gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb truy thu thu\u1ebf, x\u1eed ph\u1ea1t ho\u1eb7c thanh tra chuy\u00ean s\u00e2u. Ch\u1ee7 \u0111\u1ed9ng, minh b\u1ea1ch v\u00e0 c\u1eadp nh\u1eadt \u0111\u1ecbnh k\u1ef3 c\u00f2n n\u00e2ng cao uy t\u00edn, c\u1ee7ng c\u1ed1 ni\u1ec1m tin v\u1edbi \u0111\u1ed1i t\u00e1c v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd, \u0111\u1ed3ng th\u1eddi t\u1ea1o n\u1ec1n t\u1ea3ng v\u1eefng ch\u1eafc cho s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_mien_lap_ho_so_giao_dich_lien_ket\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng \u1ee9ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu t\u1ed5ng doanh thu trong k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3 d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu \u0111\u00e3 k\u00fd k\u1ebft<\/span> <span style=\"font-weight: 400;\">th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 (APA) v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 n\u1ed9p b\u00e1o c\u00e1o th\u01b0\u1eddng ni\u00ean theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng v\u1edbi ch\u1ee9c n\u0103ng c\u01a1 b\u1ea3n, chi ph\u00ed khai th\u00e1c v\u00e0 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng, \u0111\u1ed3ng th\u1eddi \u0111\u1ea1t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay v\u00e0 thu\u1ebf TNDN t\u1ed1i thi\u1ec3u theo t\u1eebng l\u0129nh v\u1ef1c: ph\u00e2n ph\u1ed1i t\u1eeb 5% tr\u1edf l\u00ean, s\u1ea3n xu\u1ea5t t\u1eeb 10%\u00a0 tr\u1edf l\u00ean, gia c\u00f4ng t\u1eeb 15% tr\u1edf l\u00ean.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Xem th\u00eam:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/mien-lap-ho-so-giao-dich-lien-ket\/\">Mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_phat_neu_khong_lap_ho_so_giao_dich_lien_ket\"><\/span><b>M\u1ee9c ph\u1ea1t n\u1ebfu kh\u00f4ng l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4362\" aria-describedby=\"caption-attachment-4362\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4362\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Muc-phat-neu-khong-lap-ho-so-giao-dich-lien-ket.jpg\" alt=\"M\u1ee9c ph\u1ea1t n\u1ebfu kh\u00f4ng l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Muc-phat-neu-khong-lap-ho-so-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Muc-phat-neu-khong-lap-ho-so-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Muc-phat-neu-khong-lap-ho-so-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Muc-phat-neu-khong-lap-ho-so-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Muc-phat-neu-khong-lap-ho-so-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4362\" class=\"wp-caption-text\">M\u1ee9c ph\u1ea1t n\u1ebfu kh\u00f4ng l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 125\/2020\/N\u0110-CP<\/span><\/strong><\/span><\/a> quy \u0111\u1ecbnh <span style=\"font-weight: 400;\">m\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1c vi ph\u1ea1m nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea1t 20% s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu ho\u1eb7c s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n cao h\u01a1n so v\u1edbi quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khai sai c\u0103n c\u1ee9 t\u00ednh thu\u1ebf ho\u1eb7c s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, mi\u1ec5n, gi\u1ea3m, ho\u00e0n nh\u01b0ng c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 tr\u00ean h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khai sai l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, mi\u1ec5n, gi\u1ea3m kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p tr\u00ean, nh\u01b0ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 t\u1ef1 gi\u00e1c k\u00ea khai b\u1ed5 sung v\u00e0 n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf thi\u1ebfu tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf k\u1ebft th\u00fac thanh tra, ki\u1ec3m tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu thu\u1ebf ho\u1eb7c t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, mi\u1ec5n, gi\u1ea3m \u0111\u00e3 b\u1ecb c\u01a1 quan thu\u1ebf l\u1eadp bi\u00ean b\u1ea3n thanh tra, vi ph\u1ea1m h\u00e0nh ch\u00ednh x\u00e1c \u0111\u1ecbnh l\u00e0 tr\u1ed1n thu\u1ebf, nh\u01b0ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf vi ph\u1ea1m l\u1ea7n \u0111\u1ea7u, khai b\u1ed5 sung v\u00e0 n\u1ed9p \u0111\u1ee7 thu\u1ebf tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u01b0\u1ee3c ban h\u00e0nh; c\u01a1 quan thu\u1ebf ghi nh\u1eadn l\u00e0 h\u00e0nh vi khai sai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khai sai th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p \u0111\u1ec3 gi\u1ea3m thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, mi\u1ec5n, gi\u1ea3m, nh\u01b0ng ng\u01b0\u1eddi mua ch\u1ee9ng minh l\u1ed7i thu\u1ed9c v\u1ec1 b\u00ean b\u00e1n v\u00e0 \u0111\u00e3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 8.000.000 \u0111\u1ed3ng \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf tr\u1ec5 t\u1eeb 61 &#8211; 90 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf tr\u1ec5 t\u1eeb 91 ng\u00e0y tr\u1edf l\u00ean, nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng n\u1ed9p c\u00e1c ph\u1ee5 l\u1ee5c theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft k\u00e8m h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng r\u1ee7i ro v\u00e0 ch\u1ebf t\u00e0i khi kh\u00f4ng l\u1eadp h\u1ed3 s\u01a1 cho th\u1ea5y vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c. N\u1ed9p ch\u1eadm cho \u0111\u1ebfn vi\u1ec7c kh\u00f4ng l\u1eadp <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/phu-luc-giao-dich-lien-ket\/\">ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p \u0111\u1ec1u c\u00f3 th\u1ec3 ph\u1ea3i ch\u1ecbu ph\u1ea1t h\u00e0nh ch\u00ednh, truy thu thu\u1ebf v\u00e0 th\u1eadm ch\u00ed b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf. Hi\u1ec3u r\u00f5 c\u00e1c nguy c\u01a1 n\u00e0y ch\u00ednh l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7, minh b\u1ea1ch v\u00e0 k\u1ecbp th\u1eddi c\u00e1c h\u1ed3 s\u01a1 c\u1ea7n thi\u1ebft.<\/span><\/p>\n<blockquote><p><b>Tham kh\u1ea3o:<\/b> <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><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_khi_lap_ho_so_giao_dich_lien_ket\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p khi l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nho_co_phai_lap_ho_so_giao_dich_lien_ket_khong\"><\/span>Doanh nghi\u1ec7p nh\u1ecf c\u00f3 ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p nh\u1ecf \u0111\u1ec1u \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft. Vi\u1ec7c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 ph\u1ee5 thu\u1ed9c v\u00e0o \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 v\u1ec1 doanh thu, gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"BEPS_co_lien_quan_gi_den_ho_so_giao_dich_lien_ket\"><\/span>BEPS c\u00f3 li\u00ean quan g\u00ec \u0111\u1ebfn h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tBEPS l\u00e0 b\u1ed9 khung do OECD v\u00e0 G20 x\u00e2y d\u1ef1ng nh\u1eb1m h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p l\u1ee3i d\u1ee5ng giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi \u0111\u1ec3 chuy\u1ec3n l\u1ee3i nhu\u1eadn sang n\u01a1i c\u00f3 m\u1ee9c thu\u1ebf th\u1ea5p. Trong l\u0129nh v\u1ef1c giao d\u1ecbch li\u00ean k\u1ebft, BEPS th\u00fac \u0111\u1ea9y vi\u1ec7c minh b\u1ea1ch h\u00f3a th\u00f4ng tin, y\u00eau c\u1ea7u doanh nghi\u1ec7p ch\u1ee9ng minh giao d\u1ecbch \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng v\u00e0 t\u0103ng tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh v\u1ec1 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c qu\u1ed1c gia.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Ho_so_giao_dich_lien_ket_can_luu_tru_trong_bao_lau\"><\/span>H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n l\u01b0u tr\u1eef trong bao l\u00e2u?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p c\u1ea7n l\u01b0u tr\u1eef h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u ch\u1ee9ng minh li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 s\u1eb5n s\u00e0ng cung c\u1ea5p khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. Vi\u1ec7c l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng khi ph\u00e1t sinh thanh tra, ki\u1ec3m tra v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro thi\u1ebfu c\u0103n c\u1ee9 gi\u1ea3i tr\u00ecnh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_nen_thue_dich_vu_lap_ho_so_giao_dich_lien_ket_khong\"><\/span>C\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDo h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft y\u00eau c\u1ea7u ki\u1ebfn th\u1ee9c chuy\u00ean s\u00e2u v\u1ec1 thu\u1ebf, t\u00e0i ch\u00ednh, ph\u00e2n t\u00edch d\u1eef li\u1ec7u so s\u00e1nh v\u00e0 quy \u0111\u1ecbnh qu\u1ed1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 chuy\u00ean nghi\u1ec7p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 gi\u1ea3m r\u1ee7i ro. \u0110\u01a1n v\u1ecb t\u01b0 v\u1ea5n c\u00f3 kinh nghi\u1ec7m c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft, x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 l\u1eadp h\u1ed3 s\u01a1, x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p v\u00e0 chu\u1ea9n b\u1ecb t\u00e0i li\u1ec7u gi\u1ea3i tr\u00ecnh khi c\u1ea7n thi\u1ebft.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Nhung_doanh_nghiep_nao_phai_lap_ho_so_giao_dich_lien_ket\"><\/span>Nh\u1eefng doanh nghi\u1ec7p n\u00e0o ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 th\u1ec3 ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0y kh\u00f4ng ch\u1ec9 bao g\u1ed3m doanh nghi\u1ec7p FDI m\u00e0 c\u00f2n c\u00f3 th\u1ec3 bao g\u1ed3m doanh nghi\u1ec7p trong n\u01b0\u1edbc c\u00f3 giao d\u1ecbch v\u1edbi c\u00f4ng ty m\u1eb9, c\u00f4ng ty con, chi nh\u00e1nh, \u0111\u01a1n v\u1ecb li\u00ean k\u1ebft ho\u1eb7c c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 ki\u1ec3m so\u00e1t, chi ph\u1ed1i l\u1eabn nhau. Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t giao d\u1ecbch h\u1eb1ng n\u0103m \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 l\u1eadp h\u1ed3 s\u01a1.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p nh\u1ecf c\u00f3 ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p nh\u1ecf \u0111\u1ec1u \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft. Vi\u1ec7c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 ph\u1ee5 thu\u1ed9c v\u00e0o \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 v\u1ec1 doanh thu, gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"BEPS c\u00f3 li\u00ean quan g\u00ec \u0111\u1ebfn h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"BEPS l\u00e0 b\u1ed9 khung do OECD v\u00e0 G20 x\u00e2y d\u1ef1ng nh\u1eb1m h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p l\u1ee3i d\u1ee5ng giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi \u0111\u1ec3 chuy\u1ec3n l\u1ee3i nhu\u1eadn sang n\u01a1i c\u00f3 m\u1ee9c thu\u1ebf th\u1ea5p. Trong l\u0129nh v\u1ef1c giao d\u1ecbch li\u00ean k\u1ebft, BEPS th\u00fac \u0111\u1ea9y vi\u1ec7c minh b\u1ea1ch h\u00f3a th\u00f4ng tin, y\u00eau c\u1ea7u doanh nghi\u1ec7p ch\u1ee9ng minh giao d\u1ecbch \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng v\u00e0 t\u0103ng tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh v\u1ec1 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c qu\u1ed1c gia.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n l\u01b0u tr\u1eef trong bao l\u00e2u?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p c\u1ea7n l\u01b0u tr\u1eef h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u ch\u1ee9ng minh li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 s\u1eb5n s\u00e0ng cung c\u1ea5p khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. Vi\u1ec7c l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng khi ph\u00e1t sinh thanh tra, ki\u1ec3m tra v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro thi\u1ebfu c\u0103n c\u1ee9 gi\u1ea3i tr\u00ecnh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Do h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft y\u00eau c\u1ea7u ki\u1ebfn th\u1ee9c chuy\u00ean s\u00e2u v\u1ec1 thu\u1ebf, t\u00e0i ch\u00ednh, ph\u00e2n t\u00edch d\u1eef li\u1ec7u so s\u00e1nh v\u00e0 quy \u0111\u1ecbnh qu\u1ed1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 chuy\u00ean nghi\u1ec7p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 gi\u1ea3m r\u1ee7i ro. \u0110\u01a1n v\u1ecb t\u01b0 v\u1ea5n c\u00f3 kinh nghi\u1ec7m c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft, x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 l\u1eadp h\u1ed3 s\u01a1, x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p v\u00e0 chu\u1ea9n b\u1ecb t\u00e0i li\u1ec7u gi\u1ea3i tr\u00ecnh khi c\u1ea7n thi\u1ebft.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Nh\u1eefng doanh nghi\u1ec7p n\u00e0o ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 th\u1ec3 ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0y kh\u00f4ng ch\u1ec9 bao g\u1ed3m doanh nghi\u1ec7p FDI m\u00e0 c\u00f2n c\u00f3 th\u1ec3 bao g\u1ed3m doanh nghi\u1ec7p trong n\u01b0\u1edbc c\u00f3 giao d\u1ecbch v\u1edbi c\u00f4ng ty m\u1eb9, c\u00f4ng ty con, chi nh\u00e1nh, \u0111\u01a1n v\u1ecb li\u00ean k\u1ebft ho\u1eb7c c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 ki\u1ec3m so\u00e1t, chi ph\u1ed1i l\u1eabn nhau. Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t giao d\u1ecbch h\u1eb1ng n\u0103m \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 l\u1eadp h\u1ed3 s\u01a1.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00fang quy \u0111\u1ecbnh kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o minh b\u1ea1ch trong ho\u1ea1t \u0111\u1ed9ng kinh doanh. Ch\u1ee7 \u0111\u1ed9ng l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ecbnh k\u1ef3 v\u00e0 r\u00e0 so\u00e1t k\u1ef9 l\u01b0\u1ee1ng c\u00e1c giao d\u1ecbch trong n\u0103m gi\u00fap doanh nghi\u1ec7p:<\/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 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed1i \u01b0u h\u00f3a qu\u1ea3n l\u00fd giao d\u1ecbch li\u00ean k\u1ebft, minh b\u1ea1ch l\u1ee3i nhu\u1eadn v\u00e0 chi ph\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u00e2ng cao uy t\u00edn v\u1edbi \u0111\u1ed1i t\u00e1c, c\u01a1 quan qu\u1ea3n l\u00fd v\u00e0 c\u1ed5 \u0111\u00f4ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n c\u1ee5 th\u1ec3, doanh nghi\u1ec7p<\/span><span style=\"font-weight: 400;\"> vui l\u00f2ng li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network:<\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Li\u00ean H\u1ec7 T\u01b0 V\u1ea5n Mi\u1ec5n Ph\u00ed <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/b> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/li>\n<li aria-level=\"1\"><b>Mobile\/Zalo:<\/b>\u00a00903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\"><b>Email:<\/b>\u00a0man@man.net.vn<\/li>\n<li aria-level=\"1\"><b>Google Business Profile:<\/b>\u00a0<strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener nofollow\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><\/li>\n<li aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener nofollow\">\u00a0<strong><span style=\"color: #0000ff;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean\u00a0<\/span><\/strong><\/a><\/li>\n<\/ul>\n<p><b>Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi:<\/b>\u00a0\u00d4ng\u00a0<strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener nofollow\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong>. \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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 chi\u1ebfn l\u01b0\u1ee3c quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p b\u1ea3o v\u1ec7 uy t\u00edn, minh b\u1ea1ch t\u00e0i ch\u00ednh v\u00e0 duy tr\u00ec s\u1ef1 ph\u00e1t tri\u1ec3n \u1ed5n \u0111\u1ecbnh. Theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7, doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 k\u00ea khai [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4359,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4,12],"tags":[],"class_list":["post-668","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-trung-tam-kien-thuc","category-huong-dan-thuc-hien"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/668","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=668"}],"version-history":[{"count":13,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/668\/revisions"}],"predecessor-version":[{"id":4368,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/668\/revisions\/4368"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4359"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=668"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=668"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=668"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}