{"id":1774,"date":"2026-06-26T17:14:38","date_gmt":"2026-06-26T10:14:38","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=1774"},"modified":"2026-06-26T17:15:08","modified_gmt":"2026-06-26T10:15:08","slug":"giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket\/","title":{"rendered":"Giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 r\u1ee7i ro thu\u1ebf doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd, m\u00e0 c\u00f2n l\u00e0 c\u01a1 ch\u1ebf quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 khi ph\u00e1t sinh quan h\u1ec7 v\u1edbi b\u00ean li\u00ean quan. \u0110\u1eb7c bi\u1ec7t, nh\u1eefng doanh nghi\u1ec7p c\u00f3 c\u00f4ng ty m\u1eb9, c\u00f4ng ty con ho\u1eb7c c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 quan h\u1ec7 s\u1edf h\u1eefu, ki\u1ec3m so\u00e1t l\u1eabn nhau c\u1ea7n n\u1eafm ch\u1eafc quy \u0111\u1ecbnh \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 nguy c\u01a1 b\u1ecb x\u1eed ph\u1ea1t thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang c\u00f3 c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 nh\u01b0ng ch\u01b0a r\u00f5 li\u1ec7u c\u00f3 thu\u1ed9c di\u1ec7n k\u00ea khai hay kh\u00f4ng, th\u00ec vi\u1ec7c t\u00ecm hi\u1ec3u kh\u00e1i ni\u1ec7m, \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=201522\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> l\u00e0 \u0111i\u1ec1u kh\u00f4ng th\u1ec3 b\u1ecf qua. \u0110\u1ed3ng th\u1eddi, vi\u1ec7c tham kh\u1ea3o<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> s\u1ebd gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh h\u1ed9i nh\u1eadp v\u00e0 to\u00e0n c\u1ea7u h\u00f3a, ng\u00e0y c\u00e0ng nhi\u1ec1u doanh nghi\u1ec7p Vi\u1ec7t Nam tham gia chu\u1ed7i cung \u1ee9ng \u0111a qu\u1ed1c gia, k\u00e9o theo nhu c\u1ea7u ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn, chi ph\u00ed gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft. \u0110\u1ec3 qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng n\u00e0y, ph\u00e1p lu\u1eadt Vi\u1ec7t Nam \u0111\u00e3 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng quy \u0111\u1ecbnh ch\u1eb7t ch\u1ebd m\u00e0 m\u1ecdi doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng tu\u00e2n th\u1ee7.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket\/#Giao_dich_lien_ket_la_gi\" >Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket\/#Khi_nao_doanh_nghiep_duoc_xac_dinh_co_quan_he_lien_ket\" >Khi n\u00e0o doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u00f3 quan h\u1ec7 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\/zh\/giao-dich-lien-ket\/#Nguyen_tac_xac_dinh_gia_trong_cac_giao_dich_giua_cac_ben_lien_quan\" >Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh gi\u00e1 trong c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean quan<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket\/#Phuong_phap_so_sanh_gia_giao_dich_doc_lap_CUP\" >Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (CUP)<\/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\/zh\/giao-dich-lien-ket\/#Phuong_phap_gia_ban_lai_RPM\" >Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i (RPM)<\/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\/zh\/giao-dich-lien-ket\/#Phuong_phap_gia_von_cong_lai_CPM\" >Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i (CPM)<\/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\/zh\/giao-dich-lien-ket\/#Phuong_phap_phan_bo_loi_nhuan_PSM\" >Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn (PSM)<\/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\/zh\/giao-dich-lien-ket\/#Phuong_phap_ty_suat_loi_nhuan_thuan_TNMM\" >Ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n (TNMM)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket\/#Trach_nhiem_ke_khai_va_lap_ho_so_theo_quy_dinh\" >Tr\u00e1ch nhi\u1ec7m k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh<\/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\/zh\/giao-dich-lien-ket\/#To_khai_thong_tin_quan_he_lien_ket_Phu_luc_I\" >T\u1edd khai th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft (Ph\u1ee5 l\u1ee5c I)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket\/#Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket\/#Thoi_han_ke_khai_va_nop_ho_so\" >Th\u1eddi h\u1ea1n k\u00ea khai v\u00e0 n\u1ed9p h\u1ed3 s\u01a1<\/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\/zh\/giao-dich-lien-ket\/#He_qua_khi_doanh_nghiep_khong_tuan_thu\" >H\u1ec7 qu\u1ea3 khi doanh nghi\u1ec7p kh\u00f4ng tu\u00e2n th\u1ee7<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket\/#Xu_phat_hanh_chinh\" >X\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket\/#Nguy_co_truy_thu_thue\" >Nguy c\u01a1 truy thu thu\u1ebf\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket\/#Bang_tong_hop_noi_dung_ve_giao_dich_lien_ket_theo_Nghi_dinh_1322020ND-CP\" >B\u1ea3ng t\u1ed5ng h\u1ee3p n\u1ed9i dung v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket\/#MAN_%E2%80%93_Master_Accountant_Network_voi_kinh_nghiem_hon_30_trong_linh_vuc_tu_van_tai_chinh_giao_dich_lien_ket\" >MAN &#8211; Master Accountant Network v\u1edbi kinh nghi\u1ec7m h\u01a1n 30 trong l\u0129nh v\u1ef1c t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket\/#Doi_ngu_CPA_ACCA_Big4_background\" >\u0110\u1ed9i ng\u0169 CPA, ACCA, Big4 background<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket\/#Thanh_vien_VACPA_tuan_thu_chuan_muc_quoc_te\" >Th\u00e0nh vi\u00ean VACPA, tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf<\/a><\/li><\/ul><\/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\/zh\/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\/zh\/giao-dich-lien-ket\/#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-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_giao_dich_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket\/#Cong_ty_co_giao_dich_voi_cong_ty_me_o_nuoc_ngoai_co_phai_lap_ho_so_giao_dich_lien_ket_khong\" >C\u00f4ng ty c\u00f3 giao d\u1ecbch v\u1edbi c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i 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-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket\/#Phat_sinh_giao_dich_lien_ket_co_bat_buoc_phai_lap_ho_so_xac_dinh_gia_khong\" >Ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket\/#Thoi_han_ke_khai_giao_dich_lien_ket_la_khi_nao\" >Th\u1eddi h\u1ea1n k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 khi n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket\/#Giao_dich_giua_chong_chu_doanh_nghiep_va_vo_chu_ho_kinh_doanh_co_phat_sinh_giao_dich_lien_ket_khong\" >Giao d\u1ecbch gi\u1eefa ch\u1ed3ng ch\u1ee7 doanh nghi\u1ec7p v\u00e0 v\u1ee3 ch\u1ee7 h\u1ed9 kinh doanh c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_la_gi\"><\/span><b>Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4513\" aria-describedby=\"caption-attachment-4513\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4513\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Giao-dich-lien-ket-la-gi.jpg\" alt=\"Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Giao-dich-lien-ket-la-gi.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Giao-dich-lien-ket-la-gi-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Giao-dich-lien-ket-la-gi-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Giao-dich-lien-ket-la-gi-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Giao-dich-lien-ket-la-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4513\" class=\"wp-caption-text\">Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, giao d\u1ecbch li\u00ean k\u1ebft (ti\u1ebfng Anh c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 Transfer Pricing) l\u00e0 nh\u1eefng giao d\u1ecbch ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Quan h\u1ec7 li\u00ean k\u1ebft \u1edf \u0111\u00e2y l\u00e0 m\u1ed1i quan h\u1ec7 m\u00e0 m\u1ed9t b\u00ean c\u00f3 kh\u1ea3 n\u0103ng chi ph\u1ed1i, ki\u1ec3m so\u00e1t ho\u1eb7c \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn \u0111i\u1ec1u ki\u1ec7n, ch\u00ednh s\u00e1ch ho\u1eb7c k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a b\u00ean c\u00f2n l\u1ea1i.<\/span><\/p>\n<p style=\"text-align: justify;\">C\u00e1c ho\u1ea1t \u0111\u1ed9ng gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft c\u00f3 th\u1ec3 bao g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p v\u00e0 s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c ho\u1ea1t \u0111\u1ed9ng vay, cho vay, b\u1ea3o l\u00e3nh t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua b\u00e1n ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, c\u00f4ng ngh\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n b\u1ed5 chi ph\u00ed ho\u1eb7c l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft th\u01b0\u1eddng c\u00f3 c\u00e1c \u0111\u1eb7c \u0111i\u1ec3m sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i l\u00e0 giao d\u1ecbch th\u01b0\u1eddng xuy\u00ean gi\u1eefa c\u00e1c b\u00ean kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 th\u00e0nh, doanh thu, l\u1ee3i nhu\u1eadn v\u00e0 thu\u1ebf c\u1ee7a c\u00e1c b\u00ean tham gia;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 chuy\u1ec3n l\u1ee3i nhu\u1eadn t\u1eeb m\u1ed9t b\u00ean sang m\u1ed9t b\u00ean kh\u00e1c \u0111\u1ec3 gi\u1ea3m thu\u1ebf ho\u1eb7c t\u1ed1i \u01b0u h\u00f3a thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_doanh_nghiep_duoc_xac_dinh_co_quan_he_lien_ket\"><\/span><b>Khi n\u00e0o doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4514\" aria-describedby=\"caption-attachment-4514\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4514\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-truong-hop-phat-sinh-giao-dich-lien-ket.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-truong-hop-phat-sinh-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-truong-hop-phat-sinh-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-truong-hop-phat-sinh-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-truong-hop-phat-sinh-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-truong-hop-phat-sinh-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4514\" class=\"wp-caption-text\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020.N\u0110-CP (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP), c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft n\u0103m 2026 bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li>M\u1ed9t doanh nghi\u1ec7p n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp\u00a0\u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu\u00a0c\u1ee7a doanh nghi\u1ec7p kia.<\/li>\n<li>C\u1ea3 hai doanh nghi\u1ec7p \u0111\u1ec1u c\u00f3\u00a0\u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu\u00a0do m\u1ed9t b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp.<\/li>\n<li>M\u1ed9t doanh nghi\u1ec7p l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t v\u1ec1 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp\u00a0\u00edt nh\u1ea5t 10% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n\u00a0c\u1ee7a doanh nghi\u1ec7p kia.<\/li>\n<li>M\u1ed9t doanh nghi\u1ec7p\u00a0b\u1ea3o l\u00e3nh\u00a0ho\u1eb7c cho m\u1ed9t doanh nghi\u1ec7p kh\u00e1c\u00a0vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o\u00a0(bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n vay t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o t\u1eeb ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1) v\u1edbi \u0111i\u1ec1u ki\u1ec7n\u00a0t\u1ed5ng d\u01b0 n\u1ee3 c\u00e1c kho\u1ea3n v\u1ed1n vay\u00a0c\u1ee7a\u00a0doanh nghi\u1ec7p \u0111i vay\u00a0v\u1edbi\u00a0doanh nghi\u1ec7p cho vay\u00a0ho\u1eb7c b\u1ea3o l\u00e3nh\u00a0\u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu\u00a0c\u1ee7a doanh nghi\u1ec7p \u0111i vay v\u00e0\u00a0chi\u1ebfm tr\u00ean 50% t\u1ed5ng d\u01b0 n\u1ee3 t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n\u00a0c\u1ee7a doanh nghi\u1ec7p \u0111i vay.<\/li>\n<li>M\u1ed9t doanh nghi\u1ec7p\u00a0ch\u1ec9 \u0111\u1ecbnh th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh ho\u1eb7c n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t doanh nghi\u1ec7p kh\u00e1c v\u1edbi \u0111i\u1ec1u ki\u1ec7n\u00a0s\u1ed1 l\u01b0\u1ee3ng c\u00e1c th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c doanh nghi\u1ec7p th\u1ee9 nh\u1ea5t\u00a0ch\u1ec9 \u0111\u1ecbnh\u00a0chi\u1ebfm tr\u00ean 50% t\u1ed5ng s\u1ed1 th\u00e0nh vi\u00ean\u00a0ban l\u00e3nh \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh ho\u1eb7c n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p th\u1ee9 hai; ho\u1eb7c\u00a0m\u1ed9t th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c doanh nghi\u1ec7p th\u1ee9 nh\u1ea5t\u00a0ch\u1ec9 \u0111\u1ecbnh\u00a0c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh\u00a0c\u1ee7a doanh nghi\u1ec7p th\u1ee9 hai.<\/li>\n<li>Hai doanh nghi\u1ec7p\u00a0c\u00f9ng c\u00f3 tr\u00ean 50% th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o\u00a0ho\u1eb7c\u00a0c\u00f9ng c\u00f3 m\u1ed9t th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o\u00a0c\u00f3\u00a0quy\u1ec1n quy\u1ebft \u0111\u1ecbnh\u00a0c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh b\u1edfi m\u1ed9t b\u00ean th\u1ee9 ba.<\/li>\n<li>Hai doanh nghi\u1ec7p\u00a0\u0111\u01b0\u1ee3c\u00a0\u0111i\u1ec1u h\u00e0nh ho\u1eb7c ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t v\u1ec1 nh\u00e2n s\u1ef1, t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1edfi c\u00e1c c\u00e1 nh\u00e2n thu\u1ed9c m\u1ed9t trong c\u00e1c m\u1ed1i quan h\u1ec7 gia \u0111\u00ecnh (nh\u01b0 v\u1ee3, ch\u1ed3ng, cha m\u1eb9 ru\u1ed9t, cha me nu\u00f4i,&#8230;)<\/li>\n<li>Hai c\u01a1 s\u1edf kinh doanh\u00a0c\u00f3 m\u1ed1i quan h\u1ec7\u00a0tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa\u00a0ho\u1eb7c\u00a0c\u00f9ng l\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa\u00a0c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i.<\/li>\n<li>C\u00e1c doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t c\u00e1 nh\u00e2n\u00a0th\u00f4ng qua\u00a0v\u1ed1n g\u00f3p c\u1ee7a c\u00e1 nh\u00e2n n\u00e0y\u00a0v\u00e0o doanh nghi\u1ec7p \u0111\u00f3 ho\u1eb7c tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p.<\/li>\n<li>C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c\u00a0trong \u0111\u00f3\u00a0doanh nghi\u1ec7p (bao g\u1ed3m c\u1ea3 chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p)\u00a0ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, quy\u1ebft \u0111\u1ecbnh tr\u00ean th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p kia.<\/li>\n<li>Doanh nghi\u1ec7p\u00a0c\u00f3\u00a0ph\u00e1t sinh c\u00e1c giao d\u1ecbch nh\u01b0\u1ee3ng, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu\u00a0c\u1ee7a doanh nghi\u1ec7p\u00a0trong k\u1ef3 t\u00ednh thu\u1ebf;\u00a0vay, cho vay \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu\u00a0t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c v\u1edbi c\u00e1 nh\u00e2n thu\u1ed9c trong m\u1ed9t c\u00e1c m\u1ed1i quan h\u1ec7 gia \u0111\u00ecnh nh\u01b0 \u0111\u00e3 n\u00eau tr\u00ean.<\/li>\n<li>T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\u00a0v\u1edbi\u00a0C\u00f4ng ty con\u00a0ho\u1eb7c v\u1edbi\u00a0C\u00f4ng ty ki\u1ec3m so\u00e1t\u00a0ho\u1eb7c v\u1edbi\u00a0C\u00f4ng ty li\u00ean k\u1ebft c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\u00a0theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf (n\u1ebfu c\u00f3).<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang quan h\u1ec7 li\u00ean k\u1ebft ch\u1ec9 l\u00e0 b\u01b0\u1edbc kh\u1edfi \u0111\u1ea7u. Sau khi \u0111\u00e3 nh\u1eadn di\u1ec7n m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. \u0110\u00e2y l\u00e0 y\u00eau c\u1ea7u quan tr\u1ecdng nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch trong qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_xac_dinh_gia_trong_cac_giao_dich_giua_cac_ben_lien_quan\"><\/span>Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh gi\u00e1 trong c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean quan<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4515\" aria-describedby=\"caption-attachment-4515\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4515\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Xac-dinh-gia-doc-lap-cho-cac-giao-dich-lien-ket.jpg\" alt=\"X\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ed9c l\u1eadp cho c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Xac-dinh-gia-doc-lap-cho-cac-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Xac-dinh-gia-doc-lap-cho-cac-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Xac-dinh-gia-doc-lap-cho-cac-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Xac-dinh-gia-doc-lap-cho-cac-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Xac-dinh-gia-doc-lap-cho-cac-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4515\" class=\"wp-caption-text\">X\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ed9c l\u1eadp cho c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi ph\u00e1t sinh c\u00e1c giao d\u1ecbch v\u1edbi b\u00ean li\u00ean quan, doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea3m b\u1ea3o m\u1ee9c gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ecb tr\u01b0\u1eddng. Hi\u1ec3u m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n, \u0111\u00e2y l\u00e0 nguy\u00ean t\u1eafc \u0111\u1ea3m b\u1ea3o r\u1eb1ng gi\u00e1 giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean quan ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi m\u1ee9c gi\u00e1 m\u00e0 c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp (kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft) th\u1ecfa thu\u1eadn v\u1edbi nhau trong \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch t\u01b0\u01a1ng t\u1ef1. Nguy\u00ean t\u1eafc n\u00e0y gi\u00fap lo\u1ea1i b\u1ecf t\u00ecnh tr\u1ea1ng chuy\u1ec3n gi\u00e1 v\u00e0 ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a giao d\u1ecbch.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p ch\u00ednh \u0111\u1ec3 doanh nghi\u1ec7p \u00e1p d\u1ee5ng khi x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_so_sanh_gia_giao_dich_doc_lap_CUP\"><\/span><strong>Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (CUP)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y b\u1eb1ng c\u00e1ch so s\u00e1nh tr\u1ef1c ti\u1ebfp gi\u00e1 c\u1ee7a giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft v\u1edbi gi\u00e1 c\u1ee7a giao d\u1ecbch t\u01b0\u01a1ng t\u1ef1 gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp. \u0110i\u1ec1u ki\u1ec7n so s\u00e1nh c\u1ea7n t\u01b0\u01a1ng \u0111\u1ed3ng v\u1ec1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, th\u1ecb tr\u01b0\u1eddng, s\u1ed1 l\u01b0\u1ee3ng, \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n, th\u1eddi \u0111i\u1ec3m giao d\u1ecbch\u2026 Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y th\u01b0\u1eddng ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c s\u1ea3n ph\u1ea9m c\u00f3 t\u00ednh ph\u1ed5 bi\u1ebfn, d\u1ec5 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/p>\n<p style=\"text-align: justify;\"><strong>V\u00ed d\u1ee5:<\/strong> C\u00f4ng ty A t\u1ea1i Vi\u1ec7t Nam mua 10.000 s\u1ea3n ph\u1ea9m linh ki\u1ec7n t\u1eeb c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i v\u1edbi gi\u00e1 100 USD\/s\u1ea3n ph\u1ea9m. Trong c\u00f9ng th\u1eddi \u0111i\u1ec3m, c\u00f4ng ty m\u1eb9 c\u0169ng b\u00e1n c\u00f9ng lo\u1ea1i linh ki\u1ec7n cho m\u1ed9t kh\u00e1ch h\u00e0ng \u0111\u1ed9c l\u1eadp kh\u00e1c v\u1edbi gi\u00e1 80 USD\/s\u1ea3n ph\u1ea9m trong \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng t\u1ef1. C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 xem x\u00e9t m\u1ee9c gi\u00e1 80 USD l\u00e0 gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 li\u1ec7u gi\u00e1 mua t\u1eeb c\u00f4ng ty m\u1eb9 c\u00f3 ph\u00f9 h\u1ee3p hay kh\u00f4ng.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_gia_ban_lai_RPM\"><\/span>Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i (RPM)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y b\u1eaft \u0111\u1ea7u t\u1eeb gi\u00e1 b\u00e1n l\u1ea1i s\u1ea3n ph\u1ea9m cho kh\u00e1ch h\u00e0ng \u0111\u1ed9c l\u1eadp, sau \u0111\u00f3 tr\u1eeb \u0111i bi\u00ean l\u1ee3i nhu\u1eadn g\u1ed9p h\u1ee3p l\u00fd c\u1ee7a nh\u00e0 ph\u00e2n ph\u1ed1i v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 mua t\u1eeb b\u00ean li\u00ean k\u1ebft. Ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i, ph\u00e2n ph\u1ed1i ch\u1ec9 th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u01a1n gi\u1ea3n nh\u01b0 l\u01b0u kho, marketing c\u01a1 b\u1ea3n, b\u00e1n h\u00e0ng.<\/p>\n<p style=\"text-align: justify;\"><strong>V\u00ed d\u1ee5:<\/strong> C\u00f4ng ty B t\u1ea1i Vi\u1ec7t Nam mua \u0111i\u1ec7n tho\u1ea1i t\u1eeb c\u00f4ng ty m\u1eb9 v\u1edbi gi\u00e1 ch\u01b0a x\u00e1c \u0111\u1ecbnh. Sau \u0111\u00f3 c\u00f4ng ty B b\u00e1n l\u1ea1i cho kh\u00e1ch h\u00e0ng trong n\u01b0\u1edbc v\u1edbi gi\u00e1 10 tri\u1ec7u \u0111\u1ed3ng\/chi\u1ebfc. M\u1ed9t nh\u00e0 ph\u00e2n ph\u1ed1i \u0111\u1ed9c l\u1eadp tr\u00ean th\u1ecb tr\u01b0\u1eddng th\u01b0\u1eddng h\u01b0\u1edfng bi\u00ean l\u1ee3i nhu\u1eadn g\u1ed9p kho\u1ea3ng 20%. Gi\u00e1 mua h\u1ee3p l\u00fd t\u1eeb c\u00f4ng ty m\u1eb9 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh:<\/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;\"><span style=\"font-weight: 400;\">Gi\u00e1 mua t\u1eeb c\u00f4ng ty m\u1eb9 = Gi\u00e1 b\u00e1n l\u1ea1i &#8211; (20% x Gi\u00e1 b\u00e1n l\u1ea1i) = 10 tri\u1ec7u &#8211; (20% x 10 tri\u1ec7u) = 8 tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_gia_von_cong_lai_CPM\"><\/span><strong>Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i (CPM)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch b\u1eb1ng c\u00e1ch l\u1ea5y t\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ed9ng th\u00eam m\u1ed9t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ph\u00f9 h\u1ee3p m\u00e0 doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp trong \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng t\u1ef1 c\u00f3 th\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c. Th\u01b0\u1eddng d\u00f9ng cho doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t gia c\u00f4ng, cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt ho\u1eb7c s\u1ea3n xu\u1ea5t theo \u0111\u01a1n \u0111\u1eb7t h\u00e0ng.<\/p>\n<p style=\"text-align: justify;\"><strong>V\u00ed d\u1ee5: <\/strong>C\u00f4ng ty C t\u1ea1i Vi\u1ec7t Nam s\u1ea3n xu\u1ea5t linh ki\u1ec7n cho c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i. Chi ph\u00ed s\u1ea3n xu\u1ea5t g\u1ed3m nguy\u00ean v\u1eadt li\u1ec7u, nh\u00e2n c\u00f4ng, kh\u1ea5u hao\u2026 l\u00e0 5 t\u1ef7 \u0111\u1ed3ng. Qua d\u1eef li\u1ec7u so s\u00e1nh, c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t \u0111\u1ed9c l\u1eadp th\u01b0\u1eddng \u0111\u1ea1t l\u1ee3i nhu\u1eadn 10% tr\u00ean chi ph\u00ed. Gi\u00e1 b\u00e1n h\u1ee3p l\u00fd cho c\u00f4ng ty m\u1eb9 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh:<\/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;\"><span style=\"font-weight: 400;\">Gi\u00e1 b\u00e1n cho c\u00f4ng ty m\u1eb9 = Chi ph\u00ed s\u1ea3n xu\u1ea5t + (Ch\u00ed ph\u00ed s\u1ea3n xu\u1ea5t x Ph\u1ea7n tr\u0103m l\u1ee3i nhu\u1eadn) = 5 t\u1ef7 + (5 t\u1ef7 x 10%) = 5.5 t\u1ef7 \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_phan_bo_loi_nhuan_PSM\"><\/span><strong>Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn (PSM)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u00e1p d\u1ee5ng khi c\u00e1c b\u00ean tham gia c\u00f9ng t\u1ea1o ra gi\u00e1 tr\u1ecb \u0111\u00e1ng k\u1ec3 v\u00e0 kh\u00f3 x\u00e1c \u0111\u1ecbnh giao d\u1ecbch \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u01b0\u01a1ng. T\u1ed5ng l\u1ee3i nhu\u1eadn t\u1ea1o ra t\u1eeb giao d\u1ecbch s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n chia d\u1ef1a tr\u00ean m\u1ee9c \u0111\u1ed9 \u0111\u00f3ng g\u00f3p th\u1ef1c t\u1ebf c\u1ee7a t\u1eebng b\u00ean v\u1ec1 ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n s\u1eed d\u1ee5ng v\u00e0 r\u1ee7i ro ch\u1ecbu tr\u00e1ch nhi\u1ec7m.<\/p>\n<p style=\"text-align: justify;\"><strong>V\u00ed d\u1ee5:<\/strong> C\u00f4ng ty X v\u00e0 c\u00f4ng ty Y trong c\u00f9ng t\u1eadp \u0111o\u00e0n c\u00f9ng ph\u00e1t tri\u1ec3n m\u1ed9t s\u1ea3n ph\u1ea9m c\u00f4ng ngh\u1ec7 m\u1edbi. C\u00f4ng ty X ch\u1ecbu tr\u00e1ch nhi\u1ec7m nghi\u00ean c\u1ee9u, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7; c\u00f4ng ty Y ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ph\u00e2n ph\u1ed1i. Sau khi tr\u1eeb chi ph\u00ed, t\u1ed5ng l\u1ee3i nhu\u1eadn t\u1ea1o ra l\u00e0 100 t\u1ef7 \u0111\u1ed3ng. D\u1ef1a tr\u00ean m\u1ee9c \u0111\u00f3ng g\u00f3p, c\u00f4ng ty X \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 60% l\u1ee3i nhu\u1eadn (60 t\u1ef7 \u0111\u1ed3ng), c\u00f4ng ty Y nh\u1eadn 40% (40 t\u1ef7 \u0111\u1ed3ng).<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_ty_suat_loi_nhuan_thuan_TNMM\"><\/span><strong>Ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n (TNMM)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y so s\u00e1nh m\u1ee9c l\u1ee3i nhu\u1eadn thu\u1ea7n m\u00e0 m\u1ed9t b\u00ean \u0111\u1ea1t \u0111\u01b0\u1ee3c v\u1edbi m\u1ee9c l\u1ee3i nhu\u1eadn c\u1ee7a c\u00e1c doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp c\u00f3 ch\u1ee9c n\u0103ng t\u01b0\u01a1ng t\u1ef1. \u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ed5 bi\u1ebfn v\u00ec d\u1ec5 t\u00ecm d\u1eef li\u1ec7u so s\u00e1nh h\u01a1n so v\u1edbi ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh tr\u1ef1c ti\u1ebfp gi\u00e1.<\/p>\n<p style=\"text-align: justify;\"><strong>V\u00ed d\u1ee5: <\/strong>C\u00f4ng ty D Vi\u1ec7t Nam mua nguy\u00ean li\u1ec7u t\u1eeb c\u00f4ng ty li\u00ean k\u1ebft n\u01b0\u1edbc ngo\u00e0i v\u00e0 s\u1ea3n xu\u1ea5t th\u00e0nh ph\u1ea9m b\u00e1n trong n\u01b0\u1edbc. Sau ph\u00e2n t\u00edch, c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng t\u1ef1 c\u00f3 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n kho\u1ea3ng 5% doanh thu. N\u1ebfu c\u00f4ng ty D ch\u1ec9 \u0111\u1ea1t 1%, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 xem x\u00e9t \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 mua nguy\u00ean li\u1ec7u ho\u1eb7c c\u00e1c y\u1ebfu t\u1ed1 li\u00ean quan \u0111\u1ec3 \u0111\u01b0a l\u1ee3i nhu\u1eadn v\u1ec1 m\u1ee9c ph\u00f9 h\u1ee3p.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p nh\u1ea5t cho t\u1eebng ng\u00e0nh ngh\u1ec1 ho\u1ea1t \u0111\u1ed9ng. \u0110\u1ed3ng th\u1eddi, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1, gi\u1ea3i tr\u00ecnh r\u00f5 c\u01a1 s\u1edf l\u1ef1a ch\u1ecdn, c\u00e1ch \u00e1p d\u1ee5ng v\u00e0 ngu\u1ed3n d\u1eef li\u1ec7u tham chi\u1ebfu, nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh tin c\u1eady khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trach_nhiem_ke_khai_va_lap_ho_so_theo_quy_dinh\"><\/span><b>Tr\u00e1ch nhi\u1ec7m k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4516\" aria-describedby=\"caption-attachment-4516\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4516\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghia-vu-ke-khai-giao-dich-lien-ket-theo-Nghi-dinh-132.jpg\" alt=\"Ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghia-vu-ke-khai-giao-dich-lien-ket-theo-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghia-vu-ke-khai-giao-dich-lien-ket-theo-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghia-vu-ke-khai-giao-dich-lien-ket-theo-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghia-vu-ke-khai-giao-dich-lien-ket-theo-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghia-vu-ke-khai-giao-dich-lien-ket-theo-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4516\" class=\"wp-caption-text\">Ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a quy \u0111\u1ecbnh n\u00e0y ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 c\u00e1c giao d\u1ecbch ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf. N\u1ed9i dung k\u00ea khai \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n t\u1ea1i Ph\u1ee5 l\u1ee5c I, II, III ban h\u00e0nh k\u00e8m Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, c\u1ee5 th\u1ec3:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"To_khai_thong_tin_quan_he_lien_ket_Phu_luc_I\"><\/span><b>T\u1edd khai th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft (Ph\u1ee5 l\u1ee5c I)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh c\u00e1c b\u00ean li\u00ean k\u1ebft theo ti\u00eau ch\u00ed v\u1ed1n, qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, quan h\u1ec7 nh\u00e2n s\u1ef1, quan h\u1ec7 gia \u0111\u00ecnh\u2026<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ed1ng k\u00ea to\u00e0n b\u1ed9 giao d\u1ecbch ph\u00e1t sinh trong k\u1ef3 v\u1edbi b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Xem chi ti\u1ebft: <\/b><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><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\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): Ph\u00e2n t\u00edch chi ti\u1ebft ho\u1ea1t \u0111\u1ed9ng, ch\u1ee9c n\u0103ng, r\u1ee7i ro, th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00e1c b\u00ean li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam.<\/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): Th\u00f4ng tin chung to\u00e0n t\u1eadp \u0111o\u00e0n, c\u1ea5u tr\u00fac t\u1ed5 ch\u1ee9c, ch\u00ednh s\u00e1ch gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng, 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): \u00c1p d\u1ee5ng v\u1edbi 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.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_ke_khai_va_nop_ho_so\"><\/span><b>Th\u1eddi h\u1ea1n k\u00ea khai v\u00e0 n\u1ed9p h\u1ed3 s\u01a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft c\u00f9ng th\u1eddi \u0111i\u1ec3m n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) h\u00e0ng n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp, l\u01b0u gi\u1eef v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u, v\u1edbi th\u1eddi h\u1ea1n t\u1ed1i thi\u1ec3u 10 n\u0103m.<\/span><\/li>\n<\/ul>\n<blockquote><p><strong>Xem th\u00eam: <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/ke-khai-giao-dich-lien-ket-tren-htkk\/\">H\u01b0\u1edbng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_qua_khi_doanh_nghiep_khong_tuan_thu\"><\/span><b>H\u1ec7 qu\u1ea3 khi doanh nghi\u1ec7p kh\u00f4ng tu\u00e2n th\u1ee7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_phat_hanh_chinh\"><\/span><b>X\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft nh\u01b0ng kh\u00f4ng k\u00ea khai, kh\u00f4ng l\u1eadp ho\u1eb7c kh\u00f4ng xu\u1ea5t tr\u00ecnh Ph\u1ee5 l\u1ee5c v\u00e0 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u00e0 \u1ea5n \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p (theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" 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\">Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/a><\/span><\/strong>, nh\u1eefng h\u00e0nh vi nh\u01b0 kh\u00f4ng n\u1ed9p ph\u1ee5 l\u1ee5c khi quy\u1ebft to\u00e1n thu\u1ebf TNDN ho\u1eb7c kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t ti\u1ec1n, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 31 ng\u00e0y \u0111\u1ebfn 60 ng\u00e0y.<\/span><\/p>\n<p><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>\n<li><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 61 ng\u00e0y \u0111\u1ebfn 90 ng\u00e0y;<\/span><\/li>\n<li><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh 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><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><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 theo h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 15.000.000 \u0111\u1ed3ng \u0111\u1ebfn 25.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n tr\u00ean 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf ho\u1eb7c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf l\u1eadp bi\u00ean b\u1ea3n v\u1ec1 h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.\u201d<\/span><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguy_co_truy_thu_thue\"><\/span><b>Nguy c\u01a1 truy thu thu\u1ebf<\/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;\">C\u0103n c\u1ee9 kho\u1ea3n 2 \u0110i\u1ec1u 59 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf 2019 quy \u0111\u1ecbnh m\u1ee9c t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf v\u00e0 th\u1eddi gian t\u00ednh ti\u1ec1n n\u1ed9p nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p b\u1eb1ng 0,03%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian t\u00ednh \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp theo ng\u00e0y ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u1ebfn ng\u00e0y li\u1ec1n k\u1ec1 tr\u01b0\u1edbc ng\u00e0y s\u1ed1 ti\u1ec1n n\u1ee3 thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 42 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP quy \u0111\u1ecbnh vi\u1ec7c t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p ph\u1ea1t nh\u01b0 sau:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c<\/span><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n th\u00ec b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t theo m\u1ee9c 0,05%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t bao g\u1ed3m c\u1ea3 ng\u00e0y l\u1ec5, ng\u00e0y ngh\u1ec9 theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y k\u1ebf ti\u1ebfp ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n ph\u1ea1t \u0111\u1ebfn ng\u00e0y li\u1ec1n k\u1ec1 tr\u01b0\u1edbc ng\u00e0y t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9p ti\u1ec1n ph\u1ea1t v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.\u201d<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 minh h\u1ecda: <\/b><span style=\"font-weight: 400;\">Coca-Cola VN b\u1ecb c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch h\u01a1n 821 t\u1ec9 \u0111\u1ed3ng ti\u1ec1n truy thu thu\u1ebf v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p, nhi\u1ec1u chuy\u00ean gia cho r\u1eb1ng v\u1eabn c\u00f2n nhi\u1ec1u &#8220;\u00f4ng l\u1edbn&#8221; FDI c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o &#8220;t\u1ea7m ng\u1eafm&#8221; thanh tra \u0111\u1ec3 ch\u1ed1ng chuy\u1ec3n gi\u00e1, tr\u1ed1n thu\u1ebf. T\u1eeb v\u00ed d\u1ee5 th\u1ef1c ti\u1ec5n cho th\u1ea5y d\u00f9 l\u00e0 doanh nghi\u1ec7p l\u1edbn, n\u1ebfu h\u1ed3 s\u01a1 v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u00f4ng thuy\u1ebft ph\u1ee5c, h\u1eadu qu\u1ea3 v\u1ec1 thu\u1ebf v\u00e0 uy t\u00edn l\u00e0 r\u1ea5t n\u1eb7ng n\u1ec1.\u00a0<\/span><\/p>\n<blockquote><p><b>Ngu\u1ed3n:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/tuoitre.vn\/tu-vu-821-ti-no-thue-cua-coca-cola-viet-nam-chan-cac-ong-lon-tron-thue-20200111081800594.htm?utm_source=chatgpt.com\" rel=\"nofollow noopener\" target=\"_blank\">N\u1ee3 thu\u1ebf c\u1ee7a Coca-Cola Vi\u1ec7t Nam<\/a><\/span><\/strong><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p hi\u1ec3u khung ph\u00e1p l\u00fd, m\u00e0 c\u00f2n c\u1ea7n n\u0103ng l\u1ef1c ph\u00e2n t\u00edch, l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p v\u00e0 l\u1eadp h\u1ed3 s\u01a1 minh b\u1ea1ch. \u0110\u00e2y l\u00e0 qu\u00e1 tr\u00ecnh ph\u1ee9c t\u1ea1p, \u0111\u00f2i h\u1ecfi chuy\u00ean m\u00f4n s\u00e2u v\u1ec1 thu\u1ebf, k\u1ebf to\u00e1n v\u00e0 c\u1ea3 kinh nghi\u1ec7m th\u1ef1c ti\u1ec5n trong nhi\u1ec1u ng\u00e0nh ngh\u1ec1. MAN &#8211; Master Accountant Network t\u1ef1 tin l\u00e0 \u0111\u01a1n v\u1ecb \u0111\u1ed3ng h\u00e0nh \u0111\u00e1ng tin c\u1eady trong l\u0129nh v\u1ef1c giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_tong_hop_noi_dung_ve_giao_dich_lien_ket_theo_Nghi_dinh_1322020ND-CP\"><\/span><b>B\u1ea3ng t\u1ed5ng h\u1ee3p n\u1ed9i dung v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ti\u1ec7n theo d\u00f5i, MAN &#8211; Master Accountant Network\u00a0 \u0111\u00e3 h\u1ec7 th\u1ed1ng l\u1ea1i c\u00e1c th\u00f4ng tin c\u1ed1t l\u00f5i v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft trong b\u1ea3ng sau.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> T\u1ed5ng h\u1ee3p n\u1ed9i dung v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><strong>Ch\u1ee7 \u0111\u1ec1\u00a0<\/strong><\/td>\n<td style=\"height: 56px; text-align: center;\"><strong>\u00dd ch\u00ednh<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00e1i ni\u1ec7m\u00a0<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 giao d\u1ecbch ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, trong \u0111\u00f3 m\u1ed9t b\u00ean c\u00f3 kh\u1ea3 n\u0103ng chi ph\u1ed1i, ki\u1ec3m so\u00e1t v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn b\u00ean kia.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 152px;\">\n<td style=\"height: 152px; text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1c lo\u1ea1i giao d\u1ecbch<\/span><\/td>\n<td style=\"height: 152px; text-align: center;\"><span style=\"font-weight: 400;\">Mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vay, cho vay, b\u1ea3o l\u00e3nh t\u00e0i ch\u00ednh<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Mua b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng TSC\u0110<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, c\u00f4ng ngh\u1ec7<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ph\u00e2n b\u1ed5 chi ph\u00ed, l\u1ee3i nhu\u1eadn<\/span><\/td>\n<\/tr>\n<tr style=\"height: 104px;\">\n<td style=\"height: 104px; text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1eb7c \u0111i\u1ec3m\u00a0<\/span><\/td>\n<td style=\"height: 104px; text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i giao d\u1ecbch th\u1ecb tr\u01b0\u1eddng th\u00f4ng th\u01b0\u1eddng<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 th\u00e0nh, doanh thu, l\u1ee3i nhu\u1eadn v\u00e0 thu\u1ebf<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 b\u1ecb l\u1ee3i d\u1ee5ng \u0111\u1ec3 chuy\u1ec3n gi\u00e1, gi\u1ea3m thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr style=\"height: 152px;\">\n<td style=\"height: 152px; text-align: center;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh<\/span><\/td>\n<td style=\"height: 152px; text-align: center;\"><span style=\"font-weight: 400;\">Giao d\u1ecbch trong c\u00f9ng h\u1ec7 th\u1ed1ng (m\u1eb9 \u2013 con, chi nh\u00e1nh)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Giao d\u1ecbch v\u1edbi b\u00ean c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t, ho\u1eb7c chi ph\u1ed1i<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Giao d\u1ecbch v\u1edbi ng\u01b0\u1eddi th\u00e2n c\u1ee7a b\u00ean ki\u1ec3m so\u00e1t<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Giao d\u1ecbch c\u00f9ng ch\u1ecbu s\u1ef1 chi ph\u1ed1i c\u1ee7a 1 c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Giao d\u1ecbch v\u1edbi b\u00ean \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh gi\u00e1<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">Gi\u00e1 trong giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i theo nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng ( Arm&#8217;s Length)<\/span><\/td>\n<\/tr>\n<tr style=\"height: 176px;\">\n<td style=\"height: 176px; text-align: center;\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1<\/span><\/td>\n<td style=\"height: 176px; text-align: center;\"><span style=\"font-weight: 400;\">So s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (CUP)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Gi\u00e1 b\u00e1n l\u1ea1i (RPM)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed c\u1ed9ng l\u00e3i (CPM)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn (PSM)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Gi\u00e1 t\u1ef1 doanh (TNMM)<\/span><\/td>\n<\/tr>\n<tr style=\"height: 152px;\">\n<td style=\"height: 152px; text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft<\/span><\/td>\n<td style=\"height: 152px; text-align: center;\"><span style=\"font-weight: 400;\">S\u1edf h\u1eefu v\u1ed1n: 25% v\u1ed1n g\u00f3p tr\u1edf l\u00ean<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh: B\u1ed5 nhi\u1ec7m h\u01a1n 50% H\u0110QT, TG\u0110\u2026<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Quan h\u1ec7 vay ho\u1eb7c cho vay 25% tr\u1edf l\u00ean v\u1ed1n g\u00f3p v\u00e0 l\u1edbn h\u01a1n 50% n\u1ee3 trung, d\u00e0i h\u1ea1n<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Quan h\u1ec7 nh\u00e2n s\u1ef1 ho\u1eb7c gia \u0111\u00ecnh (cha m\u1eb9, v\u1ee3 ch\u1ed3ng, con c\u00e1i\u2026)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Quan h\u1ec7 qua b\u00ean trung gian\/ch\u1ec9 \u0111\u1ecbnh<\/span><\/td>\n<\/tr>\n<tr style=\"height: 128px;\">\n<td style=\"height: 128px; text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 k\u00ea khai<\/span><\/td>\n<td style=\"height: 128px; text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ee5 luc I th\u00f4ng tin v\u1ec1 c\u00e1c b\u00ean li\u00ean k\u1ebft<\/span><\/p>\n<p><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 qu\u1ed1c gia (Local file)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 t\u1eadp \u0111o\u00e0n (Master file)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR, v\u1edbi t\u1eadp \u0111o\u00e0n h\u01a1n 18.000 t\u1ef7 \u0111\u1ed3ng)<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n v\u00e0 l\u01b0u gi\u1eef<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">K\u00ea khai c\u00f9ng th\u1eddi \u0111i\u1ec3m n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf TNDN h\u00e0ng n\u0103m (31\/03)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u01b0u gi\u1eef h\u1ed3 s\u01a1 t\u1ed1i thi\u1ec3u 10 n\u0103m<\/span><\/td>\n<\/tr>\n<tr style=\"height: 104px;\">\n<td style=\"height: 104px; text-align: center;\"><span style=\"font-weight: 400;\">R\u1ee7i ro khi kh\u00f4ng tu\u00e2n th\u1ee7<\/span><\/td>\n<td style=\"height: 104px; text-align: center;\"><span style=\"font-weight: 400;\">B\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh (5 &#8211; 25 tri\u1ec7u \u0111\u1ed3ng t\u00f9y m\u1ee9c \u0111\u1ed9)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nguy c\u01a1 truy thu thu\u1ebf v\u00e0 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p (0.03%\/ng\u00e0y \u0111\u1ed1i v\u1edbi thu\u1ebf; 0.05%\/ng\u00e0y \u0111\u1ed1i v\u1edbi ph\u1ea1t) v\u00e0 m\u1ea5t uy t\u00edn doanh nghi\u1ec7p<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qua b\u1ea3ng t\u1ed5ng h\u1ee3p tr\u00ean, c\u00f3 th\u1ec3 th\u1ea5y giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 m\u1ed9t l\u0129nh v\u1ef1c ph\u1ee9c t\u1ea1p, \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p v\u1eeba n\u1eafm ch\u1eafc quy \u0111\u1ecbnh, v\u1eeba c\u00f3 chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb ph\u00f9 h\u1ee3p. \u0110\u00e2y c\u0169ng ch\u00ednh l\u00e0 l\u00fd do <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/\" rel=\"nofollow noopener\" target=\"_blank\">MAN \u2013 Master Accountant Network<\/a><\/span><\/strong> lu\u00f4n \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 v\u00e0 t\u1ed1i \u01b0u hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"MAN_%E2%80%93_Master_Accountant_Network_voi_kinh_nghiem_hon_30_trong_linh_vuc_tu_van_tai_chinh_giao_dich_lien_ket\"><\/span><b>MAN &#8211; Master Accountant Network v\u1edbi kinh nghi\u1ec7m h\u01a1n 30 trong l\u0129nh v\u1ef1c t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, 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;\">V\u1edbi h\u01a1n 30 n\u0103m ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, MAN &#8211; Master Accountant Network \u0111\u00e3 tr\u1edf th\u00e0nh \u0111\u1ed1i t\u00e1c tin c\u1eady c\u1ee7a h\u00e0ng ngh\u00ecn doanh nghi\u1ec7p v\u1eeba, nh\u1ecf v\u00e0 t\u1eadp \u0111o\u00e0n l\u1edbn t\u1ea1i Vi\u1ec7t Nam. B\u1ec1 d\u00e0y kinh nghi\u1ec7m kh\u00f4ng ch\u1ec9 gi\u00fap MAN am hi\u1ec3u s\u00e2u s\u1eafc h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf &#8211; k\u1ebf to\u00e1n, m\u00e0 c\u00f2n n\u1eafm r\u00f5 \u0111\u1eb7c th\u00f9 t\u1eebng ng\u00e0nh ngh\u1ec1. Nh\u1edd v\u1eady, m\u1ecdi b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n do MAN &#8211; Master Accountant Network th\u1ef1c hi\u1ec7n \u0111\u1ec1u \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, minh b\u1ea1ch v\u00e0 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd cao.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_ngu_CPA_ACCA_Big4_background\"><\/span><b>\u0110\u1ed9i ng\u0169 CPA, ACCA, Big4 background<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 ki\u1ec3m to\u00e1n vi\u00ean c\u1ee7a MAN &#8211; Master Accountant Network g\u1ed3m CPA, ACCA v\u00e0 nh\u1eefng chuy\u00ean gia t\u1eebng l\u00e0m t\u1ea1i c\u00e1c c\u00f4ng ty Big4. S\u1ef1 k\u1ebft h\u1ee3p gi\u1eefa n\u1ec1n t\u1ea3ng chuy\u00ean m\u00f4n v\u1eefng ch\u1eafc v\u00e0 kinh nghi\u1ec7m th\u1ef1c ti\u1ec5n \u0111a ng\u00e0nh mang \u0111\u1ebfn cho kh\u00e1ch h\u00e0ng nh\u1eefng quy tr\u00ecnh ki\u1ec3m to\u00e1n chu\u1ea9n m\u1ef1c, ch\u1eb7t ch\u1ebd v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u kh\u1eaft khe c\u1ee7a c\u1ea3 doanh nghi\u1ec7p trong n\u01b0\u1edbc v\u00e0 FDI.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thanh_vien_VACPA_tuan_thu_chuan_muc_quoc_te\"><\/span><b>Th\u00e0nh vi\u00ean VACPA, tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a Hi\u1ec7p h\u1ed9i K\u1ebf to\u00e1n C\u00f4ng ch\u1ee9ng Vi\u1ec7t Nam (VACPA) v\u00e0 tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf (VAS, ISA). \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p t\u1ef1 tin khi tham gia giao d\u1ecbch qu\u1ed1c t\u1ebf, huy \u0111\u1ed9ng v\u1ed1n, ho\u1eb7c l\u00e0m vi\u1ec7c v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 v\u1ea5n \u0111\u1ec1 ph\u00e1p l\u00fd t\u00e0i ch\u00ednh ph\u1ee9c t\u1ea1p, g\u1eafn li\u1ec1n v\u1edbi nhi\u1ec1u r\u1ee7i ro v\u1ec1 thu\u1ebf n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng nh\u1eadn di\u1ec7n v\u00e0 k\u00ea khai \u0111\u00fang theo quy \u0111\u1ecbnh. Vi\u1ec7c hi\u1ec3u r\u00f5 \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh v\u00e0 tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1 kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t, m\u00e0 c\u00f2n t\u1ea1o n\u1ec1n t\u1ea3ng qu\u1ea3n tr\u1ecb minh b\u1ea1ch, b\u1ec1n v\u1eefng trong d\u00e0i h\u1ea1n. Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n gi\u00e1, doanh nghi\u1ec7p c\u00e0ng c\u1ea7n ch\u1ee7 \u0111\u1ed9ng t\u00ecm ki\u1ebfm gi\u1ea3i ph\u00e1p t\u01b0 v\u1ea5n v\u00e0 \u0111\u1ed3ng h\u00e0nh t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb uy t\u00edn \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 t\u1ed1i \u01b0u ngu\u1ed3n l\u1ef1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/span><\/strong> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/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 aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/b>\u00a0S\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<a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"nofollow noopener\"><span style=\"color: #0000ff;\"><strong>Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network<\/strong><\/span>\u00a0<\/a><\/li>\n<li aria-level=\"1\"><b>LinkedIn Founder:<\/b>\u00a0<strong><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"nofollow noopener\"><span style=\"color: #0000ff;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng\u00a0<strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"nofollow noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean<\/a><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"nofollow noopener\"> (Founder)<\/a><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"nofollow noopener\"> &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<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_giao_dich_lien_ket\"><\/span><strong>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/strong><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=\"Cong_ty_co_giao_dich_voi_cong_ty_me_o_nuoc_ngoai_co_phai_lap_ho_so_giao_dich_lien_ket_khong\"><\/span>C\u00f4ng ty c\u00f3 giao d\u1ecbch v\u1edbi c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i 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\tC\u00f3. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p Vi\u1ec7t Nam giao d\u1ecbch v\u1edbi c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft th\u00ec doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u00f3 th\u1ec3 ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. H\u1ed3 s\u01a1 c\u1ea7n th\u1ec3 hi\u1ec7n c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh gi\u00e1, ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n v\u00e0 r\u1ee7i ro (FAR) v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p.                    <\/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=\"Phat_sinh_giao_dich_lien_ket_co_bat_buoc_phai_lap_ho_so_xac_dinh_gia_khong\"><\/span>Ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 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 tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u b\u1eaft bu\u1ed9c l\u1eadp \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n tr\u1eeb theo quy \u0111\u1ecbnh. Tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i k\u00ea khai th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh trong h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.                    <\/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=\"Thoi_han_ke_khai_giao_dich_lien_ket_la_khi_nao\"><\/span>Th\u1eddi h\u1ea1n k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 khi n\u00e0o?<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 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft c\u00f9ng th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p h\u00e0ng n\u0103m th\u01b0\u1eddng l\u00e0 31\/03. Th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c k\u00ea khai tr\u00ean c\u00e1c ph\u1ee5 l\u1ee5c li\u00ean quan ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Giao_dich_giua_chong_chu_doanh_nghiep_va_vo_chu_ho_kinh_doanh_co_phat_sinh_giao_dich_lien_ket_khong\"><\/span>Giao d\u1ecbch gi\u1eefa ch\u1ed3ng ch\u1ee7 doanh nghi\u1ec7p v\u00e0 v\u1ee3 ch\u1ee7 h\u1ed9 kinh doanh c\u00f3 ph\u00e1t sinh 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\tTheo \u0110i\u1ec3m g Kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quan h\u1ec7 li\u00ean k\u1ebft ph\u00e1t sinh khi hai doanh nghi\u1ec7p c\u00f9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t v\u1ec1 nh\u00e2n s\u1ef1, t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1edfi c\u00e1c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh, trong \u0111\u00f3 c\u00f3 quan h\u1ec7 v\u1ee3 ch\u1ed3ng. \u0110i\u1ec3m m\u1ea5u ch\u1ed1t n\u1eb1m \u1edf ch\u1ee7 th\u1ec3, quy \u0111\u1ecbnh ch\u1ec9 \u00e1p d\u1ee5ng cho m\u1ed1i quan h\u1ec7 gi\u1eefa hai doanh nghi\u1ec7p. Trong khi \u0111\u00f3, h\u1ed9 kinh doanh kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p theo ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. V\u00ec v\u1eady, tr\u01b0\u1eddng h\u1ee3p m\u1ed9t b\u00ean l\u00e0 doanh nghi\u1ec7p (do ch\u1ed3ng l\u00e0m ch\u1ee7) v\u00e0 m\u1ed9t b\u00ean l\u00e0 h\u1ed9 kinh doanh (do v\u1ee3 l\u00e0m ch\u1ee7) kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea l\u00e0 b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.                    <\/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\": \"C\u00f4ng ty c\u00f3 giao d\u1ecbch v\u1edbi c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i 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\": \"C\u00f3. 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