{"id":2417,"date":"2026-06-03T10:40:13","date_gmt":"2026-06-03T03:40:13","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2417"},"modified":"2026-06-03T10:41:44","modified_gmt":"2026-06-03T03:41:44","slug":"quy-dinh-ve-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-ve-giao-dich-lien-ket\/","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft: T\u01b0 v\u1ea5n chuy\u00ean nghi\u1ec7p cho doanh nghi\u1ec7p"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft \u0111ang l\u00e0 t\u00e2m \u0111i\u1ec3m ch\u00fa \u00fd c\u1ee7a c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p khi c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n gi\u00e1. Vi\u1ec7c n\u1eafm v\u1eefng v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh r\u1ee7i ro truy thu, x\u1eed ph\u1ea1t thu\u1ebf, m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n \u0111\u1ea3m b\u1ea3o minh b\u1ea1ch t\u00e0i ch\u00ednh, tu\u00e2n th\u1ee7 <\/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;\"> v\u00e0 chu\u1ea9n m\u1ef1c OECD. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap doanh nghi\u1ec7p hi\u1ec3u r\u00f5 khung ph\u00e1p l\u00fd, ngh\u0129a v\u1ee5 k\u00ea khai Ph\u1ee5 l\u1ee5c, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/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><\/span><\/strong><span style=\"font-weight: 400;\">, c\u00f9ng nh\u1eefng \u0111i\u1ec3m quan tr\u1ecdng trong n\u0103m 2026 \u0111\u1ec3 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ph\u00f2ng ng\u1eeba r\u1ee7i ro v\u00e0 t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf h\u1ee3p ph\u00e1p.<\/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\/quy-dinh-ve-giao-dich-lien-ket\/#Quy_dinh_giao_dich_lien_ket_la_gi\" >Quy \u0111\u1ecbnh 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\/quy-dinh-ve-giao-dich-lien-ket\/#Co_so_phap_ly_cot_loi_cho_quy_dinh_ve_giao_dich_lien_ket\" >C\u01a1 s\u1edf ph\u00e1p l\u00fd c\u1ed1t l\u00f5i cho quy \u0111\u1ecbnh 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-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-ve-giao-dich-lien-ket\/#Nghi_dinh_1322020ND-CP_quy_dinh_ve_giao_dich_lien_ket\" >Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-ve-giao-dich-lien-ket\/#Nguyen_tac_giao_dich_doc_lap\" >Nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-ve-giao-dich-lien-ket\/#Muc_tieu_Nghi_dinh_1322020ND-CP_quy_dinh_ve_giao_dich_lien_ket\" >M\u1ee5c ti\u00eau Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><\/ul><\/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\/quy-dinh-ve-giao-dich-lien-ket\/#Pham_vi_ap_dung_quy_dinh_ve_giao_dich_lien_ket\" >Ph\u1ea1m vi \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 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-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-ve-giao-dich-lien-ket\/#Quy_dinh_ve_giao_dich_lien_ket_ve_Ho_so_xac_dinh_gia\" >Quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft v\u1ec1 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/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\/quy-dinh-ve-giao-dich-lien-ket\/#Quy_dinh_ve_giao_dich_lien_ket_xac_dinh_thoi_gian_nop_va_luu_tru\" >Quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft x\u00e1c \u0111\u1ecbnh th\u1eddi gian n\u1ed9p v\u00e0 l\u01b0u tr\u1eef<\/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\/zh\/quy-dinh-ve-giao-dich-lien-ket\/#Cac_phuong_phap_xac_dinh_gia_giao_dich_lien_ket\" >C\u00e1c ph\u01b0\u01a1ng ph\u00e1p 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-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-ve-giao-dich-lien-ket\/#Quy_dinh_ve_giao_dich_lien_ket_cho_cac_truong_hop_duoc_mien_lap_Ho_so_xac_dinh_gia\" >Quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/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\/quy-dinh-ve-giao-dich-lien-ket\/#Quy_dinh_ve_giao_dich_lien_ket_Khong_che_chi_phi_lai_vay_30_EBITDA\" >Quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay 30% EBITDA<\/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\/quy-dinh-ve-giao-dich-lien-ket\/#Cac_loi_thuong_gap_khi_doanh_nghiep_khong_tuan_thu_quy_dinh_giao_dich_lien_ket\" >C\u00e1c l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi doanh nghi\u1ec7p kh\u00f4ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh 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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-ve-giao-dich-lien-ket\/#Doanh_nghiep_bi_xu_phat_nhu_the_nao_khi_sai_pham_quy_dinh_ve_giao_dich_lien_ket\" >Doanh nghi\u1ec7p b\u1ecb x\u1eed ph\u1ea1t nh\u01b0 th\u1ebf n\u00e0o khi sai ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft?\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-ve-giao-dich-lien-ket\/#Giai_dap_thac_mac_quy_dinh_ve_giao_dich_lien_ket\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc quy \u0111\u1ecbnh 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-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-ve-giao-dich-lien-ket\/#Doanh_nghiep_noi_dia_co_phai_ke_khai_giao_dich_lien_ket_khong\" >Doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba c\u00f3 ph\u1ea3i k\u00ea khai 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\/zh\/quy-dinh-ve-giao-dich-lien-ket\/#Khong_phat_sinh_loi_nhuan_co_phai_lap_ho_so_giao_dich_lien_ket_khong\" >Kh\u00f4ng ph\u00e1t sinh l\u1ee3i nhu\u1eadn 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-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-ve-giao-dich-lien-ket\/#Chi_phi_lai_vay_bi_khong_che_nhu_the_nao_theo_Nghi_dinh_132\" >Chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf nh\u01b0 th\u1ebf n\u00e0o theo Ngh\u1ecb \u0111\u1ecbnh 132?<\/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\/zh\/quy-dinh-ve-giao-dich-lien-ket\/#Doanh_nghiep_chi_vay_von_tu_cong_ty_me_co_phai_ke_khai_giao_dich_lien_ket_khong\" >Doanh nghi\u1ec7p ch\u1ec9 vay v\u1ed1n t\u1eeb c\u00f4ng ty m\u1eb9 c\u00f3 ph\u1ea3i k\u00ea khai 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\/zh\/quy-dinh-ve-giao-dich-lien-ket\/#Co_quan_thue_kiem_tra_giao_dich_lien_ket_dua_tren_nhung_tieu_chi_nao\" >C\u01a1 quan thu\u1ebf ki\u1ec3m tra giao d\u1ecbch li\u00ean k\u1ebft d\u1ef1a tr\u00ean nh\u1eefng ti\u00eau ch\u00ed n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-ve-giao-dich-lien-ket\/#Doanh_nghiep_bi_truy_thu_thue_trong_truong_hop_nao\" >Doanh nghi\u1ec7p b\u1ecb truy thu thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-ve-giao-dich-lien-ket\/#Ket_luan_va_khuyen_nghi\" >K\u1ebft lu\u1eadn v\u00e0 khuy\u1ebfn ngh\u1ecb<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quy-dinh-ve-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=\"Quy_dinh_giao_dich_lien_ket_la_gi\"><\/span><b>Quy \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4228\" aria-describedby=\"caption-attachment-4228\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4228\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Toan-dien-ve-quy-dinh-ve-giao-dich-lien-ket.jpg\" alt=\"To\u00e0n di\u1ec7n v\u1ec1 quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Toan-dien-ve-quy-dinh-ve-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Toan-dien-ve-quy-dinh-ve-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Toan-dien-ve-quy-dinh-ve-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Toan-dien-ve-quy-dinh-ve-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Toan-dien-ve-quy-dinh-ve-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4228\" class=\"wp-caption-text\">To\u00e0n di\u1ec7n v\u1ec1 quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 h\u1ec7 th\u1ed1ng c\u00e1c quy t\u1eafc ph\u00e1p l\u00fd do Ch\u00ednh ph\u1ee7 v\u00e0 B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh, nh\u1eb1m qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m so\u00e1t c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft t\u1ee9c l\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 m\u1ed1i quan h\u1ec7 s\u1edf h\u1eefu, \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ph\u1ee5 thu\u1ed9c v\u1ec1 t\u00e0i ch\u00ednh, v\u1ed1n, nh\u00e2n s\u1ef1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, c\u00e1c quy \u0111\u1ecbnh n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o gi\u00e1 giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft ph\u1ea3n \u00e1nh \u0111\u00fang gi\u00e1 th\u1ecb tr\u01b0\u1eddng (nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp), ng\u0103n ch\u1eb7n h\u00e0nh vi chuy\u1ec3n gi\u00e1 \u0111\u1ec3 tr\u1ed1n thu\u1ebf ho\u1eb7c gi\u1ea3m thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hi\u1ec3u \u0111\u01a1n gi\u1ea3n, quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 khung ph\u00e1p l\u00fd y\u00eau c\u1ea7u doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft ph\u1ea3i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (Master file, Local file, CbCR)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft ch\u00ednh l\u00e0 c\u00f4ng c\u1ee5 gi\u00fap c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n, ng\u0103n ng\u1eeba chuy\u1ec3n gi\u00e1 v\u00e0 gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf, tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd trong b\u1ed1i c\u1ea3nh h\u1ed9i nh\u1eadp qu\u1ed1c t\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_cot_loi_cho_quy_dinh_ve_giao_dich_lien_ket\"><\/span><b>C\u01a1 s\u1edf ph\u00e1p l\u00fd c\u1ed1t l\u00f5i cho quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4229\" aria-describedby=\"caption-attachment-4229\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4229\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-cot-loi-cho-quy-dinh-ve-giao-dich-lien-ket-1.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd c\u1ed1t l\u00f5i cho quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-cot-loi-cho-quy-dinh-ve-giao-dich-lien-ket-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-cot-loi-cho-quy-dinh-ve-giao-dich-lien-ket-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-cot-loi-cho-quy-dinh-ve-giao-dich-lien-ket-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-cot-loi-cho-quy-dinh-ve-giao-dich-lien-ket-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-cot-loi-cho-quy-dinh-ve-giao-dich-lien-ket-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4229\" class=\"wp-caption-text\">C\u01a1 s\u1edf ph\u00e1p l\u00fd c\u1ed1t l\u00f5i cho quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh ch\u1ee7 y\u1ebfu b\u1edfi c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_1322020ND-CP_quy_dinh_ve_giao_dich_lien_ket\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 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;\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7, ban h\u00e0nh ng\u00e0y 05\/11\/2020, l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd to\u00e0n di\u1ec7n v\u00e0 chi ti\u1ebft nh\u1ea5t v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP, kh\u1eafc ph\u1ee5c nh\u1eefng h\u1ea1n ch\u1ebf v\u1ec1 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay v\u00e0 l\u00e0m r\u00f5 h\u01a1n v\u1ec1 h\u1ed3 s\u01a1, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c hi\u1ec3u r\u00f5 Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ec3 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft hi\u1ec7n h\u00e0nh. V\u00ec t\u00ednh ch\u1ea5t ph\u1ee9c t\u1ea1p c\u1ee7a giao d\u1ecbch v\u00e0 r\u1ee7i ro truy thu \u1ea5n \u0111\u1ecbnh thu\u1ebf cao, cho n\u00ean nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 l\u1ef1a ch\u1ecdn tham kh\u1ea3o <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-giao-dich-lien-ket\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> nh\u1eb1m r\u00e0 so\u00e1t quan h\u1ec7 li\u00ean k\u1ebft, \u0111\u00e1nh gi\u00e1 r\u1ee7i ro thu\u1ebf v\u00e0 x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n tu\u00e2n th\u1ee7 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 ho\u1ea1t \u0111\u1ed9ng kinh doanh.\u00a0\u00a0<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_giao_dich_doc_lap\"><\/span><b>Nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nguy\u00ean t\u1eafc n\u1ec1n t\u1ea3ng v\u00e0 tr\u1ecdng y\u1ebfu chi ph\u1ed1i m\u1ecdi quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf. N\u1ed9i dung c\u1ed1t l\u00f5i c\u1ee7a nguy\u00ean t\u1eafc n\u00e0y \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n qua c\u00e1c \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;\">Theo \u0111\u00f3, gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh th\u00f4ng qua vi\u1ec7c ph\u00e2n t\u00edch v\u00e0 so s\u00e1nh v\u1edbi c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp (giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean kh\u00f4ng li\u00ean k\u1ebft) t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132 kh\u1eb3ng \u0111\u1ecbnh: Gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft b\u1ecb coi l\u00e0 kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi giao d\u1ecbch \u0111\u1ed9c l\u1eadp n\u1ebfu n\u00f3 \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp nh\u1eb1m m\u1ee5c \u0111\u00edch 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.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_tieu_Nghi_dinh_1322020ND-CP_quy_dinh_ve_giao_dich_lien_ket\"><\/span><b>M\u1ee5c ti\u00eau Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean Nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng (Arm\u2019s Length Principle) v\u00e0 h\u01b0\u1edbng d\u1eabn BEPS Action 13 c\u1ee7a OECD, v\u1edbi ba m\u1ee5c ti\u00eau ch\u00ednh:<\/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 h\u00e0nh vi chuy\u1ec3n gi\u00e1: \u0110\u1ea3m b\u1ea3o c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u00fang gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng, ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t kinh t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u0103ng t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh: Y\u00eau c\u1ea7u doanh nghi\u1ec7p k\u00ea khai r\u00f5 r\u00e0ng, l\u1eadp h\u1ed3 s\u01a1 ch\u1ee9ng minh giao d\u1ecbch li\u00ean k\u1ebft theo chu\u1ea9n qu\u1ed1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf: Gi\u00fap c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh \u0111\u00fang thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, tr\u00e1nh th\u1ea5t thu ng\u00e2n s\u00e1ch.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo T\u1ed5ng c\u1ee5c Thu\u1ebf, t\u1eeb khi Ngh\u1ecb \u0111\u1ecbnh 132 quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng, nhi\u1ec1u doanh nghi\u1ec7p FDI \u0111\u00e3 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd v\u00e0 b\u1ed5 sung h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_ap_dung_quy_dinh_ve_giao_dich_lien_ket\"><\/span><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 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;\">Tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh li\u1ec7u m\u00ecnh c\u00f3 thu\u1ed9c ph\u1ea1m vi c\u1ee7a quan h\u1ec7 li\u00ean k\u1ebft hay kh\u00f4ng. Theo Kho\u1ea3n 2, \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft khi thu\u1ed9c 01 trong 11 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 25% v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p kia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea3 hai doanh nghi\u1ec7p \u0111\u1ec1u c\u00f3 \u00edt nh\u1ea5t 25% v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu do m\u1ed9t b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t v\u1ec1 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 10% v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p kia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n v\u1edbi \u0111i\u1ec1u ki\u1ec7n kho\u1ea3n vay chi\u1ebfm t\u1ed1i thi\u1ec3u 25% v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 d\u00e0i h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p ch\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 v\u1edbi \u0111i\u1ec1u ki\u1ec7n s\u1ed1 l\u01b0\u1ee3ng th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c doanh nghi\u1ec7p th\u1ee9 nh\u1ea5t ch\u1ec9 \u0111\u1ecbnh chi\u1ebfm tr\u00ean 50% t\u1ed5ng s\u1ed1 th\u00e0nh vi\u00ean Ban l\u00e3nh \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p th\u1ee9 hai. Ho\u1eb7c th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c doanh nghi\u1ec7p th\u1ee9 nh\u1ea5t ch\u1ec9 \u0111\u1ecbnh c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i kh\u00f3a v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hai doanh nghi\u1ec7p \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 thu\u1ed9c m\u1ed9t trong c\u00e1c m\u1ed1i quan h\u1ec7<\/span><span style=\"font-weight: 400;\"> nh\u01b0 v\u1ee3, ch\u1ed3ng, cha, m\u1eb9, con, anh, ch\u1ecb, em&#8230;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hai c\u01a1 s\u1edf kinh doanh c\u00f3 m\u1ed1i quan h\u1ec7 tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa ho\u1eb7c c\u00f9ng l\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t c\u00e1 nh\u00e2n th\u00f4ng qua v\u1ed1n g\u00f3p ho\u1eb7c tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c nh\u01b0 doanh nghi\u1ec7p ch\u1ecbu <\/span><span style=\"font-weight: 400;\">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<\/span><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 ph\u00e1t sinh <\/span><span style=\"font-weight: 400;\">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 c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf<\/span><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vay, cho vay \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\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 m\u1ed9t trong c\u00e1c m\u1ed1i quan h\u1ec7 gia \u0111\u00ecnh nh\u01b0 \u0111\u00e3 n\u00eau tr\u00ean.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c giao d\u1ecbch ch\u1ecbu s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, b\u01b0\u1edbc ti\u1ebfp theo v\u00e0 c\u0169ng l\u00e0 y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 quan tr\u1ecdng nh\u1ea5t l\u00e0 vi\u1ec7c l\u1eadp v\u00e0 l\u01b0u tr\u1eef H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 ch\u1ee9ng minh vi\u1ec7c \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_giao_dich_lien_ket_ve_Ho_so_xac_dinh_gia\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft v\u1ec1 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_4230\" aria-describedby=\"caption-attachment-4230\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4230\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-dinh-ve-giao-dich-lien-ket-ve-Ho-so-xac-dinh-gia.jpg\" alt=\"Quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft v\u1ec1 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-dinh-ve-giao-dich-lien-ket-ve-Ho-so-xac-dinh-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-dinh-ve-giao-dich-lien-ket-ve-Ho-so-xac-dinh-gia-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-dinh-ve-giao-dich-lien-ket-ve-Ho-so-xac-dinh-gia-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-dinh-ve-giao-dich-lien-ket-ve-Ho-so-xac-dinh-gia-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-dinh-ve-giao-dich-lien-ket-ve-Ho-so-xac-dinh-gia-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4230\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft v\u1ec1 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c chu\u1ea9n b\u1ecb v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 ch\u1ee9ng minh vi\u1ec7c tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp. \u0110\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p ch\u01b0a c\u00f3 \u0111\u1ed9i ng\u0169 chuy\u00ean tr\u00e1ch v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, gi\u1ea3i ph\u00e1p <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/thue-lap-ho-so-giao-dich-lien-ket\/\">thu\u00ea l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> i\u00fap \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 s\u1eb5n s\u00e0ng gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea5u tr\u00fac H\u1ed3 s\u01a1 3 c\u1ea5p \u0111\u1ed9 d\u1ef1a tr\u00ean khuy\u1ebfn ngh\u1ecb c\u1ee7a OECD v\u1ec1 BEPS Action 13:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/ho-so-quoc-gia-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> (Local File): T\u1eadp trung v\u00e0o c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee5 th\u1ec3 c\u1ee7a \u0111\u01a1n v\u1ecb b\u00e1o c\u00e1o t\u1ea1i Vi\u1ec7t Nam, bao g\u1ed3m ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n, r\u1ee7i ro (FAR analysis) v\u00e0 so s\u00e1nh gi\u00e1. \u0110\u00e2y l\u00e0 h\u1ed3 s\u01a1 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File): Cung c\u1ea5p b\u1ee9c tranh t\u1ed5ng th\u1ec3 v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh to\u00e0n c\u1ea7u c\u1ee7a t\u1eadp \u0111o\u00e0n, chi\u1ebfn l\u01b0\u1ee3c chuy\u1ec3n gi\u00e1 v\u00e0 chu\u1ed7i gi\u00e1 tr\u1ecb. H\u1ed3 s\u01a1 n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia.<\/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 &#8211; Country-by-Country Report): \u00c1p d\u1ee5ng cho t\u1eadp \u0111o\u00e0n c\u00f3 t\u1ed5ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u t\u1eeb 18.000 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean. Cung c\u1ea5p th\u00f4ng tin t\u1ed5ng h\u1ee3p v\u1ec1 ph\u00e2n b\u1ed5 thu nh\u1eadp, thu\u1ebf \u0111\u00e3 n\u1ed9p v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo t\u1eebng qu\u1ed1c gia.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ho\u00e0n to\u00e0n c\u00e1c quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111\u1ebfn c\u00e1c quy \u0111\u1ecbnh ch\u1eb7t ch\u1ebd v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1 theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_giao_dich_lien_ket_xac_dinh_thoi_gian_nop_va_luu_tru\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft x\u00e1c \u0111\u1ecbnh th\u1eddi gian n\u1ed9p v\u00e0 l\u01b0u tr\u1eef<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft y\u00eau c\u1ea7u doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t hai m\u1ed1c th\u1eddi gian quan tr\u1ecdng \u0111\u1ec3 tr\u00e1nh b\u1ecb c\u01a1 quan thu\u1ebf ph\u1ea1t vi ph\u1ea1m.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n N\u1ed9p T\u1edd khai (M\u1eabu 01): T\u1edd khai Giao d\u1ecbch Li\u00ean k\u1ebft (M\u1eabu 01 theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP) ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p c\u00f9ng l\u00fac v\u1edbi T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n L\u01b0u tr\u1eef v\u00e0 Xu\u1ea5t tr\u00ecnh H\u1ed3 s\u01a1: H\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 (Local File, Master File) ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 l\u01b0u tr\u1eef t\u1ea1i doanh nghi\u1ec7p tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u1ed9p T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN. Doanh nghi\u1ec7p c\u1ea7n xu\u1ea5t tr\u00ecnh h\u1ed3 s\u01a1 cho c\u01a1 quan thu\u1ebf trong th\u1eddi h\u1ea1n 15 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u (ho\u1eb7c 30 ng\u00e0y trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi \u0111\u00e3 n\u1eafm v\u1eefng c\u00e1c y\u00eau c\u1ea7u v\u1ec1 k\u00ea khai, l\u1eadp v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1, tr\u1ecdng t\u00e2m chuy\u00ean m\u00f4n ti\u1ebfp theo c\u1ee7a doanh nghi\u1ec7p l\u00e0 \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c c\u00e1c ph\u01b0\u01a1ng ph\u00e1p kinh t\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_phuong_phap_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>C\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 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;\">Vi\u1ec7c l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p l\u00e0 c\u1ed1t l\u00f5i \u0111\u1ec3 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft. Theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, 5 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee5 th\u1ec3 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;\">Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (Comparable Uncontrolled Price &#8211; CUP): So s\u00e1nh gi\u00e1 b\u00e1n s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 trong giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi gi\u00e1 b\u00e1n c\u1ee7a m\u1ed9t giao d\u1ecbch \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u01b0\u01a1ng. \u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u01b0u ti\u00ean n\u1ebfu t\u00ecm \u0111\u01b0\u1ee3c d\u1eef li\u1ec7u so s\u00e1nh c\u00f3 \u0111\u1ed9 tin c\u1eady cao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i (Resale Price Method &#8211; RPM): D\u1ef1a tr\u00ean gi\u00e1 b\u00e1n l\u1ea1i s\u1ea3n ph\u1ea9m cho b\u00ean \u0111\u1ed9c l\u1eadp, sau \u0111\u00f3 tr\u1eeb \u0111i t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p (Gross Margin) h\u1ee3p l\u00fd c\u1ee7a b\u00ean li\u00ean k\u1ebft \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 mua ban \u0111\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i (Cost Plus Method &#8211; CPM): D\u1ef1a tr\u00ean chi ph\u00ed s\u1ea3n xu\u1ea5t ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5, sau \u0111\u00f3 c\u1ed9ng th\u00eam t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p h\u1ee3p l\u00fd (Gross Markup) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 b\u00e1n cho b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh l\u1ee3i nhu\u1eadn (Transactional Net Margin Method &#8211; TNMM): \u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u1ed5 bi\u1ebfn nh\u1ea5t trong th\u1ef1c t\u1ebf khi \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft. N\u00f3 so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn r\u00f2ng c\u1ee7a b\u00ean li\u00ean k\u1ebft (v\u00ed d\u1ee5: L\u1ee3i nhu\u1eadn r\u00f2ng tr\u00ean doanh thu) v\u1edbi t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn r\u00f2ng c\u1ee7a c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp th\u1ef1c hi\u1ec7n c\u00e1c ch\u1ee9c n\u0103ng t\u01b0\u01a1ng t\u1ef1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n chia l\u1ee3i nhu\u1eadn (Profit Split Method &#8211; PSM): \u00c1p d\u1ee5ng khi giao d\u1ecbch qu\u00e1 ph\u1ee9c t\u1ea1p, li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u1ed9c \u0111\u00e1o, \u0111\u00f2i h\u1ecfi c\u1ea3 hai b\u00ean li\u00ean k\u1ebft c\u00f9ng \u0111\u00f3ng g\u00f3p gi\u00e1 tr\u1ecb \u0111\u00e1ng k\u1ec3. L\u1ee3i nhu\u1eadn ph\u00e1t sinh \u0111\u01b0\u1ee3c ph\u00e2n chia d\u1ef1a tr\u00ean \u0111\u00f3ng g\u00f3p t\u01b0\u01a1ng \u0111\u1ed1i c\u1ee7a m\u1ed7i b\u00ean.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eb7c d\u00f9 vi\u1ec7c \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c c\u00e1c ph\u01b0\u01a1ng ph\u00e1p kinh t\u1ebf l\u00e0 n\u1ec1n t\u1ea3ng, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft v\u1eabn \u0111\u01b0a ra nh\u1eefng tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb nh\u1eb1m gi\u1ea3m g\u00e1nh n\u1eb7ng tu\u00e2n th\u1ee7 cho m\u1ed9t s\u1ed1 doanh nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi c\u1ea3nh b\u00e1o v\u1ec1 c\u00e1c r\u1ee7i ro nghi\u00eam tr\u1ecdng nh\u01b0 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_giao_dich_lien_ket_cho_cac_truong_hop_duoc_mien_lap_Ho_so_xac_dinh_gia\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft n\u1ebfu \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c ti\u00eau ch\u00ed sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu ph\u00e1t sinh d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea5t c\u1ea3 c\u00e1c 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;\">Doanh nghi\u1ec7p \u0111\u00e3 k\u00fd Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u1ec9 th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01a1n gi\u1ea3n, k<\/span><span style=\"font-weight: 400;\">h\u00f4ng ph\u00e1t sinh doanh thu, chi ph\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, c\u00f3 doanh thu d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng.<\/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<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, ngay c\u1ea3 khi \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi m\u1ed9t quy \u0111\u1ecbnh nghi\u00eam ng\u1eb7t kh\u00e1c trong c\u00e1c quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft li\u00ean quan \u0111\u1ebfn c\u1ea5u tr\u00fac t\u00e0i ch\u00ednh, \u0111\u00f3 l\u00e0 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_giao_dich_lien_ket_Khong_che_chi_phi_lai_vay_30_EBITDA\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay 30% EBITDA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m c\u1ed1t y\u1ebfu c\u1ee7a quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP l\u00e0 vi\u1ec7c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN. T\u1ed5ng chi ph\u00ed l\u00e3i vay thu\u1ea7n (sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay) v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a EBITDA (L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf, l\u00e3i vay v\u00e0 kh\u1ea5u hao) s\u1ebd b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng r\u00e0o c\u1ea3n l\u1edbn nh\u1ea5t m\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft ph\u1ea3i \u0111\u1ed1i m\u1eb7t.<\/span><\/p>\n<blockquote><p><b>Xem th\u00eam:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/khong-che-chi-phi-lai-vay-theo-nghi-dinh-132\/\">Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_loi_thuong_gap_khi_doanh_nghiep_khong_tuan_thu_quy_dinh_giao_dich_lien_ket\"><\/span><b>C\u00e1c l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi doanh nghi\u1ec7p kh\u00f4ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh 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;\">Trong th\u1ef1c ti\u1ec5n, nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn g\u1eb7p ph\u1ea3i nh\u1eefng sai s\u00f3t ph\u1ed5 bi\u1ebfn khi th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb truy thu thu\u1ebf ho\u1eb7c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai thi\u1ebfu ho\u1eb7c kh\u00f4ng k\u00ea khai th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft: Nhi\u1ec1u doanh nghi\u1ec7p b\u1ecf s\u00f3t c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft trong t\u1edd khai thu\u1ebf TNDN, khi\u1ebfn h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, g\u00e2y nghi ng\u1edd t\u1eeb c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 ho\u1eb7c l\u1eadp h\u1ed3 s\u01a1 ch\u01b0a \u0111\u1ea7y \u0111\u1ee7: Vi\u1ec7c thi\u1ebfu h\u1ed3 s\u01a1 Local file, Master file ho\u1eb7c CbCR l\u00e0 m\u1ed9t trong nh\u1eefng l\u1ed7i nghi\u00eam tr\u1ecdng. Ngay c\u1ea3 khi l\u1eadp h\u1ed3 s\u01a1, n\u1ebfu th\u00f4ng tin kh\u00f4ng chi ti\u1ebft, kh\u00f4ng c\u00f3 c\u01a1 s\u1edf d\u1eef li\u1ec7u so s\u00e1nh minh b\u1ea1ch, doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng sai ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft: Doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t giao d\u1ecbch ho\u1eb7c d\u1eef li\u1ec7u so s\u00e1nh, d\u1eabn \u0111\u1ebfn gi\u00e1 k\u00ea khai kh\u00e1c xa so v\u1edbi nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng (Arm\u2019s Length Principle), t\u0103ng kh\u1ea3 n\u0103ng b\u1ecb truy thu thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng sai s\u00f3t t\u01b0\u1edfng ch\u1eebng nh\u1ecf trong h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro thu\u1ebf l\u1edbn. V\u00ec v\u1eady, vi\u1ec7c hi\u1ec3u r\u00f5 m\u1ee9c x\u1eed ph\u1ea1t v\u00e0 c\u01a1 ch\u1ebf truy thu l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ph\u00f2ng ng\u1eeba v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_bi_xu_phat_nhu_the_nao_khi_sai_pham_quy_dinh_ve_giao_dich_lien_ket\"><\/span><b>Doanh nghi\u1ec7p b\u1ecb x\u1eed ph\u1ea1t nh\u01b0 th\u1ebf n\u00e0o khi sai ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_4231\" aria-describedby=\"caption-attachment-4231\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4231\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-bi-xu-phat-nhu-the-nao-khi-sai-pham-quy-dinh-ve-giao-dich-lien-ket.jpg\" alt=\"Doanh nghi\u1ec7p b\u1ecb x\u1eed ph\u1ea1t nh\u01b0 th\u1ebf n\u00e0o khi sai ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-bi-xu-phat-nhu-the-nao-khi-sai-pham-quy-dinh-ve-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-bi-xu-phat-nhu-the-nao-khi-sai-pham-quy-dinh-ve-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-bi-xu-phat-nhu-the-nao-khi-sai-pham-quy-dinh-ve-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-bi-xu-phat-nhu-the-nao-khi-sai-pham-quy-dinh-ve-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-bi-xu-phat-nhu-the-nao-khi-sai-pham-quy-dinh-ve-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4231\" class=\"wp-caption-text\">Doanh nghi\u1ec7p b\u1ecb x\u1eed ph\u1ea1t nh\u01b0 th\u1ebf n\u00e0o khi sai ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i <\/span><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><span style=\"font-weight: 400;\">, c\u00e1c m\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1c vi ph\u1ea1m v\u1ec1 th\u1eddi gian l\u1eadp v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 sau.<\/span><\/p>\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 say \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 qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 61 ng\u00e0y \u0111\u1ebfn 90 ng\u00e0y;<\/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 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 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 theo 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;\">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 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 theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c c\u1ed1 t\u00ecnh kh\u00f4ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai theo \u0111\u00fang th\u1eddi gian l\u1eadp v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, m\u1ee9c x\u1eed ph\u1ea1t s\u1ebd r\u1ea5t nghi\u00eam kh\u1eafc. Theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t ti\u1ec1n t\u00ednh theo t\u1ef7 l\u1ec7 tr\u00ean s\u1ed1 thu\u1ebf khai thi\u1ebfu, th\u00f4ng th\u01b0\u1eddng l\u00e0 20% s\u1ed1 thu\u1ebf thi\u1ebfu do h\u00e0nh vi kh\u00f4ng k\u00ea khai ho\u1eb7c k\u00ea khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu ngh\u0129a v\u1ee5 thu\u1ebf. Ngo\u00e0i ra, n\u1ebfu c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh c\u00f3 d\u1ea5u hi\u1ec7u tr\u1ed1n thu\u1ebf, m\u1ee9c x\u1eed ph\u1ea1t c\u00f3 th\u1ec3 t\u0103ng n\u1eb7ng l\u00ean \u0111\u1ebfn 1 &#8211; 3 l\u1ea7n s\u1ed1 thu\u1ebf tr\u1ed1n, k\u00e8m theo truy thu v\u00e0 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_quy_dinh_ve_giao_dich_lien_ket\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc quy \u0111\u1ecbnh v\u1ec1 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_noi_dia_co_phai_ke_khai_giao_dich_lien_ket_khong\"><\/span>Doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba c\u00f3 ph\u1ea3i k\u00ea khai 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. Nhi\u1ec1u doanh nghi\u1ec7p cho r\u1eb1ng ch\u1ec9 doanh nghi\u1ec7p FDI m\u1edbi ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft. Tuy nhi\u00ean, b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u1ec1u ph\u1ea3i k\u00ea khai, b\u1ea5t k\u1ec3 l\u00e0 doanh nghi\u1ec7p trong n\u01b0\u1edbc hay doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i.                    <\/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=\"Khong_phat_sinh_loi_nhuan_co_phai_lap_ho_so_giao_dich_lien_ket_khong\"><\/span>Kh\u00f4ng ph\u00e1t sinh l\u1ee3i nhu\u1eadn 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 th\u1ec3 ph\u1ea3i l\u1eadp. Vi\u1ec7c l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c doanh nghi\u1ec7p l\u00e3i hay l\u1ed7 m\u00e0 ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb hay kh\u00f4ng. Doanh nghi\u1ec7p b\u00e1o l\u1ed7 nhi\u1ec1u n\u0103m li\u00ean ti\u1ebfp th\u01b0\u1eddng l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u00fa tr\u1ecdng thanh tra giao d\u1ecbch li\u00ean k\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=\"Chi_phi_lai_vay_bi_khong_che_nhu_the_nao_theo_Nghi_dinh_132\"><\/span>Chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf nh\u01b0 th\u1ebf n\u00e0o theo Ngh\u1ecb \u0111\u1ecbnh 132?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tT\u1ed5ng chi ph\u00ed l\u00e3i vay thu\u1ea7n \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 30% EBITDA. Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c 30% EBITDA s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3 t\u00ednh thu\u1ebf nh\u01b0ng \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c n\u0103m ti\u1ebfp theo theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.                    <\/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=\"Doanh_nghiep_chi_vay_von_tu_cong_ty_me_co_phai_ke_khai_giao_dich_lien_ket_khong\"><\/span>Doanh nghi\u1ec7p ch\u1ec9 vay v\u1ed1n t\u1eeb c\u00f4ng ty m\u1eb9 c\u00f3 ph\u1ea3i k\u00ea khai 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. C\u00e1c kho\u1ea3n vay gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u00f4ng ty m\u1eb9 thu\u1ed9c giao d\u1ecbch li\u00ean k\u1ebft. Doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin kho\u1ea3n vay, l\u00e3i vay v\u00e0 \u0111\u00e1nh gi\u00e1 m\u1ee9c l\u00e3i su\u1ea5t theo nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng giao d\u1ecbch th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf r\u00e0 so\u00e1t khi thanh tra chuy\u1ec3n gi\u00e1.                    <\/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_quan_thue_kiem_tra_giao_dich_lien_ket_dua_tren_nhung_tieu_chi_nao\"><\/span>C\u01a1 quan thu\u1ebf ki\u1ec3m tra giao d\u1ecbch li\u00ean k\u1ebft d\u1ef1a tr\u00ean nh\u1eefng ti\u00eau ch\u00ed n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u01a1 quan thu\u1ebf th\u01b0\u1eddng \u0111\u00e1nh gi\u00e1 d\u1ef1a tr\u00ean: M\u1ee9c \u0111\u1ed9 t\u0103ng tr\u01b0\u1edfng doanh thu v\u00e0 l\u1ee3i nhu\u1eadn, T\u00ecnh tr\u1ea1ng l\u1ed7 li\u00ean t\u1ee5c nhi\u1ec1u n\u0103m, Bi\u00ean l\u1ee3i nhu\u1eadn th\u1ea5p b\u1ea5t th\u01b0\u1eddng, Chi ph\u00ed b\u1ea3n quy\u1ec1n, ph\u00ed d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 ho\u1eb7c l\u00e3i vay l\u1edbn, Giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft t\u1ea1i qu\u1ed1c gia c\u00f3 thu\u1ebf su\u1ea5t th\u1ea5p v\u00e0 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c kh\u00f4ng nh\u1ea5t qu\u00e1n.                    <\/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=\"Doanh_nghiep_bi_truy_thu_thue_trong_truong_hop_nao\"><\/span>Doanh nghi\u1ec7p b\u1ecb truy thu thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p 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 c\u00f3 th\u1ec3 b\u1ecb truy thu thu\u1ebf khi: X\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng theo nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp, Kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh gi\u00e1, Kh\u00f4ng l\u1eadp ho\u1eb7c kh\u00f4ng xu\u1ea5t tr\u00ecnh h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, K\u00ea khai thi\u1ebfu doanh thu ho\u1eb7c t\u0103ng chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t giao d\u1ecbch. Ngo\u00e0i s\u1ed1 thu\u1ebf b\u1ecb truy thu, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.                    <\/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 n\u1ed9i \u0111\u1ecba c\u00f3 ph\u1ea3i k\u00ea khai 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. Nhi\u1ec1u doanh nghi\u1ec7p cho r\u1eb1ng ch\u1ec9 doanh nghi\u1ec7p FDI m\u1edbi ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft. Tuy nhi\u00ean, b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u1ec1u ph\u1ea3i k\u00ea khai, b\u1ea5t k\u1ec3 l\u00e0 doanh nghi\u1ec7p trong n\u01b0\u1edbc hay doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i.\"\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\": \"Kh\u00f4ng ph\u00e1t sinh l\u1ee3i nhu\u1eadn 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 th\u1ec3 ph\u1ea3i l\u1eadp. Vi\u1ec7c l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c doanh nghi\u1ec7p l\u00e3i hay l\u1ed7 m\u00e0 ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb hay kh\u00f4ng. Doanh nghi\u1ec7p b\u00e1o l\u1ed7 nhi\u1ec1u n\u0103m li\u00ean ti\u1ebfp th\u01b0\u1eddng l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u00fa tr\u1ecdng thanh tra giao d\u1ecbch li\u00ean k\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\": \"Chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf nh\u01b0 th\u1ebf n\u00e0o theo Ngh\u1ecb \u0111\u1ecbnh 132?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"T\u1ed5ng chi ph\u00ed l\u00e3i vay thu\u1ea7n \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 30% EBITDA. Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c 30% EBITDA s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3 t\u00ednh thu\u1ebf nh\u01b0ng \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c n\u0103m ti\u1ebfp theo theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.\"\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\": \"Doanh nghi\u1ec7p ch\u1ec9 vay v\u1ed1n t\u1eeb c\u00f4ng ty m\u1eb9 c\u00f3 ph\u1ea3i k\u00ea khai 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. C\u00e1c kho\u1ea3n vay gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u00f4ng ty m\u1eb9 thu\u1ed9c giao d\u1ecbch li\u00ean k\u1ebft. Doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin kho\u1ea3n vay, l\u00e3i vay v\u00e0 \u0111\u00e1nh gi\u00e1 m\u1ee9c l\u00e3i su\u1ea5t theo nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng giao d\u1ecbch th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf r\u00e0 so\u00e1t khi thanh tra chuy\u1ec3n gi\u00e1.\"\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\u01a1 quan thu\u1ebf ki\u1ec3m tra giao d\u1ecbch li\u00ean k\u1ebft d\u1ef1a tr\u00ean nh\u1eefng ti\u00eau ch\u00ed n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u01a1 quan thu\u1ebf th\u01b0\u1eddng \u0111\u00e1nh gi\u00e1 d\u1ef1a tr\u00ean: M\u1ee9c \u0111\u1ed9 t\u0103ng tr\u01b0\u1edfng doanh thu v\u00e0 l\u1ee3i nhu\u1eadn, T\u00ecnh tr\u1ea1ng l\u1ed7 li\u00ean t\u1ee5c nhi\u1ec1u n\u0103m, Bi\u00ean l\u1ee3i nhu\u1eadn th\u1ea5p b\u1ea5t th\u01b0\u1eddng, Chi ph\u00ed b\u1ea3n quy\u1ec1n, ph\u00ed d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 ho\u1eb7c l\u00e3i vay l\u1edbn, Giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft t\u1ea1i qu\u1ed1c gia c\u00f3 thu\u1ebf su\u1ea5t th\u1ea5p v\u00e0 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c kh\u00f4ng nh\u1ea5t qu\u00e1n.\"\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\": \"Doanh nghi\u1ec7p b\u1ecb truy thu thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o?\",\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 th\u1ec3 b\u1ecb truy thu thu\u1ebf khi: X\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng theo nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp, Kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh gi\u00e1, Kh\u00f4ng l\u1eadp ho\u1eb7c kh\u00f4ng xu\u1ea5t tr\u00ecnh h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, K\u00ea khai thi\u1ebfu doanh thu ho\u1eb7c t\u0103ng chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t giao d\u1ecbch. Ngo\u00e0i s\u1ed1 thu\u1ebf b\u1ecb truy thu, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.\"\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_va_khuyen_nghi\"><\/span><b>K\u1ebft lu\u1eadn v\u00e0 khuy\u1ebfn ngh\u1ecb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 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 y\u1ebfu t\u1ed1 then ch\u1ed1t b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc r\u1ee7i ro thu\u1ebf v\u00e0 ph\u00e1p l\u00fd. Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng t\u0103ng c\u01b0\u1eddng thanh tra, ki\u1ec3m tra gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng, m\u1ed7i sai s\u00f3t nh\u1ecf trong h\u1ed3 s\u01a1 hay k\u00ea khai \u0111\u1ec1u c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn truy thu thu\u1ebf, ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 \u1ea3nh h\u01b0\u1edfng uy t\u00edn doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p \u0111ang c\u1ea7n h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t, l\u1eadp h\u1ed3 s\u01a1 ho\u1eb7c t\u01b0 v\u1ea5n tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft, li\u00ean h\u1ec7 ngay v\u1edbi MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn chi ti\u1ebft, ch\u00ednh x\u00e1c v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng.<\/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 style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft \u0111ang l\u00e0 t\u00e2m \u0111i\u1ec3m ch\u00fa \u00fd c\u1ee7a c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p khi c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n gi\u00e1. Vi\u1ec7c n\u1eafm v\u1eefng v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh r\u1ee7i ro truy thu, x\u1eed ph\u1ea1t thu\u1ebf, m\u00e0 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4228,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2417","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2417","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=2417"}],"version-history":[{"count":6,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2417\/revisions"}],"predecessor-version":[{"id":4234,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2417\/revisions\/4234"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4228"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2417"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2417"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2417"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}