{"id":2525,"date":"2026-05-29T13:40:19","date_gmt":"2026-05-29T06:40:19","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2525"},"modified":"2026-05-29T13:41:00","modified_gmt":"2026-05-29T06:41:00","slug":"giao-dich-lien-ket-nghi-dinh-132","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-132\/","title":{"rendered":"Giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 132: H\u01b0\u1edbng d\u1eabn to\u00e0n di\u1ec7n 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 m\u1ed9t trong nh\u1eefng m\u1ea3ng thu\u1ebf ph\u1ee9c t\u1ea1p nh\u1ea5t, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) v\u00e0 r\u1ee7i ro chuy\u1ec3n gi\u00e1. T\u1eeb vi\u1ec7c x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft, ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n v\u00e0 r\u1ee7i ro (FAR Analysis), \u0111\u1ebfn l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng. M\u1ecdi b\u01b0\u1edbc \u0111\u1ec1u \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i v\u00e0 tu\u00e2n th\u1ee7 theo <\/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;\">.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 quy \u0111\u1ecbnh tr\u1ecdng y\u1ebfu, h\u01b0\u1edbng d\u1eabn tri\u1ec3n khai, c\u00e1c ngh\u0129a v\u1ee5 k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1 v\u00e0 kinh nghi\u1ec7m th\u1ef1c ti\u1ec5n gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro thanh tra, t\u1ed1i \u01b0u thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt. Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u1ea7n h\u1ed7 tr\u1ee3 chuy\u00ean s\u00e2u, vi\u1ec7c 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;\"> s\u1ebd gi\u00fap \u0111\u00e1nh gi\u00e1 r\u1ee7i ro v\u00e0 x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n tu\u00e2n th\u1ee7 hi\u1ec7u qu\u1ea3 h\u01a1n.\u00a0\u00a0<\/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-nghi-dinh-132\/#Giao_dich_lien_ket_la_gi_Hieu_dung_ve_ban_chat\" >Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec? Hi\u1ec3u \u0111\u00fang v\u1ec1 b\u1ea3n ch\u1ea5t<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-132\/#Diem_khac_biet_giua_giao_dich_binh_thuong_va_giao_dich_lien_ket_theo_Nghi_dinh_132\" >\u0110i\u1ec3m kh\u00e1c bi\u1ec7t gi\u1eefa giao d\u1ecbch b\u00ecnh th\u01b0\u1eddng v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft 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-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-132\/#Vi_sao_cac_doanh_nghiep_phat_sinh_giao_dich_lien_ket_can_tuan_thu_chat_che_Nghi_dinh_1322020ND-CP\" >V\u00ec sao c\u00e1c doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n tu\u00e2n th\u1ee7 ch\u1eb7t ch\u1ebd Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-132\/#Xac_dinh_Ben_lien_ket_va_Giao_dich_lien_ket_Nghi_dinh_132\" >X\u00e1c \u0111\u1ecbnh B\u00ean li\u00ean k\u1ebft v\u00e0 Giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 132<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-132\/#Chan_dung_Ben_lien_ket_theo_quy_dinh_cua_Nghi_dinh_132\" >Ch\u00e2n dung B\u00ean li\u00ean k\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-132\/#Phan_loai_cac_loai_giao_dich_lien_ket_Nghi_dinh_132_pho_bien\" >Ph\u00e2n lo\u1ea1i c\u00e1c lo\u1ea1i giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 132 ph\u1ed5 bi\u1ebfn<\/a><\/li><\/ul><\/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-nghi-dinh-132\/#Cac_phuong_phap_xac_dinh_gia_giao_dich_lien_ket_Nghi_dinh_132\" >C\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 132<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-132\/#Nguyen_tac_xac_dinh_Gia_Thi_truong_Doc_Lap_Arms_Length\" >Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh Gi\u00e1 Th\u1ecb tr\u01b0\u1eddng \u0110\u1ed9c L\u1eadp (Arm&#8217;s Length)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-132\/#Ung_dung_05_phuong_phap_xac_dinh_gia_giao_dich_lien_ket_Nghi_dinh_132\" >\u1ee8ng d\u1ee5ng 05 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 132<\/a><\/li><\/ul><\/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\/giao-dich-lien-ket-nghi-dinh-132\/#Nghia_vu_ke_khai_va_Lap_Ho_so_xac_dinh_gia\" >Ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 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\/giao-dich-lien-ket-nghi-dinh-132\/#i\" >\u00a0<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-132\/#Ke_khai_giao_dich_lien_ket_hang_nam\" >K\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft h\u00e0ng n\u0103m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-132\/#Cac_thanh_phan_cua_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >C\u00e1c th\u00e0nh ph\u1ea7n c\u1ee7a 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-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-132\/#Cac_truong_hop_duoc_Mien_lap_Ho_so_xac_dinh_gia\" >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-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-132\/#Dieu_kien_ve_Quy_mo_va_Gia_tri_Giao_dich\" >\u0110i\u1ec1u ki\u1ec7n v\u1ec1 Quy m\u00f4 v\u00e0 Gi\u00e1 tr\u1ecb Giao d\u1ecbch<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-132\/#Dieu_kien_ve_Hieu_luc_Thoa_thuan_truoc_ve_Phuong_phap_xac_dinh_gia_tinh_thue_APA\" >\u0110i\u1ec1u ki\u1ec7n v\u1ec1 Hi\u1ec7u l\u1ef1c 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)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-132\/#Dieu_kien_ve_ty_suat_loi_nhuan_va_thuc_hien_chuc_nang_don_gian\" >\u0110i\u1ec1u ki\u1ec7n v\u1ec1 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn v\u00e0 th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n<\/a><\/li><li class='ez-toc-page-1 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-nghi-dinh-132\/#Chi_phi_lai_vay_va_gioi_han_EBITDA\" >Chi ph\u00ed l\u00e3i vay v\u1ea3 gi\u1edbi h\u1ea1n EBITDA\u00a0<\/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-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-132\/#Cau_hoi_thuong_gap_ve_giao_dich_lien_ket_Nghi_dinh_132\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 132<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-132\/#Doanh_nghiep_chi_vay_von_cong_ty_me_co_phai_ke_khai_giao_dich_lien_ket_khong\" >Doanh nghi\u1ec7p ch\u1ec9 vay v\u1ed1n 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-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-132\/#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-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-132\/#Ky_ket_thoa_thuan_APA_trong_giao_dich_lien_ket_la_gi\" >K\u00fd k\u1ebft th\u1ecfa thu\u1eadn APA trong giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 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-nghi-dinh-132\/#Ho_so_giao_dich_lien_ket_phai_luu_giu_trong_bao_lau\" >H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i l\u01b0u gi\u1eef trong bao l\u00e2u?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-132\/#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-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-132\/#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=\"Giao_dich_lien_ket_la_gi_Hieu_dung_ve_ban_chat\"><\/span><b>Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec? Hi\u1ec3u \u0111\u00fang v\u1ec1 b\u1ea3n ch\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4216\" aria-describedby=\"caption-attachment-4216\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4216\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Huong-dan-toan-dien-giao-dich-lien-ket-Nghi-dinh-132-1.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn to\u00e0n di\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Huong-dan-toan-dien-giao-dich-lien-ket-Nghi-dinh-132-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Huong-dan-toan-dien-giao-dich-lien-ket-Nghi-dinh-132-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Huong-dan-toan-dien-giao-dich-lien-ket-Nghi-dinh-132-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Huong-dan-toan-dien-giao-dich-lien-ket-Nghi-dinh-132-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Huong-dan-toan-dien-giao-dich-lien-ket-Nghi-dinh-132-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4216\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn to\u00e0n di\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 132<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 132 kh\u00f4ng ph\u1ea3i l\u00e0 giao d\u1ecbch mua b\u00e1n th\u00f4ng th\u01b0\u1eddng. \u0110\u00f3 l\u00e0 c\u00e1c giao d\u1ecbch ph\u00e1t sinh gi\u1eefa hai hay nhi\u1ec1u b\u00ean c\u00f3 m\u1ed1i quan h\u1ec7 s\u1edf h\u1eefu, ki\u1ec3m so\u00e1t ho\u1eb7c \u0111i\u1ec1u h\u00e0nh l\u1eabn nhau.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 do c\u00e1c b\u00ean kh\u00f4ng h\u00e0nh \u0111\u1ed9ng \u0111\u1ed9c l\u1eadp, gi\u00e1 c\u1ea3 v\u00e0 \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch c\u00f3 th\u1ec3 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 \u0111\u1ea1t m\u1ee5c ti\u00eau kinh t\u1ebf, ph\u1ed5 bi\u1ebfn nh\u1ea5t ch\u00ednh l\u00e0 chuy\u1ec3n l\u1ee3i nhu\u1eadn sang khu v\u1ef1c c\u00f3 thu\u1ebf su\u1ea5t th\u1ea5p h\u01a1n (hay c\u00f2n g\u1ecdi l\u00e0 chuy\u1ec3n gi\u00e1).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_khac_biet_giua_giao_dich_binh_thuong_va_giao_dich_lien_ket_theo_Nghi_dinh_132\"><\/span><b>\u0110i\u1ec3m kh\u00e1c bi\u1ec7t gi\u1eefa giao d\u1ecbch b\u00ecnh th\u01b0\u1eddng v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 132 v\u00e0 giao d\u1ecbch b\u00ecnh th\u01b0\u1eddng l\u00e0 n\u1ebfu doanh nghi\u1ec7p mua h\u00e0ng t\u1eeb m\u1ed9t \u0111\u1ed1i t\u00e1c \u0111\u1ed9c l\u1eadp, gi\u00e1 s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo cung &#8211; c\u1ea7u th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean n\u1ebfu doanh nghi\u1ec7p mua t\u1eeb c\u00f4ng ty m\u1eb9, gi\u00e1 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111\u1ecbnh \u1edf m\u1ee9c cao h\u01a1n (\u0111\u1ec3 gi\u1ea3m l\u1ee3i nhu\u1eadn c\u1ee7a c\u00f4ng ty con \u1edf Vi\u1ec7t Nam) ho\u1eb7c th\u1ea5p h\u01a1n (cho m\u1ee5c \u0111\u00edch kh\u00e1c). Ch\u00ednh s\u1ef1 kh\u00e1c bi\u1ec7t n\u00e0y khi\u1ebfn cho giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 132 tr\u1edf th\u00e0nh \u0111\u1ed1i t\u01b0\u1ee3ng qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_cac_doanh_nghiep_phat_sinh_giao_dich_lien_ket_can_tuan_thu_chat_che_Nghi_dinh_1322020ND-CP\"><\/span><b>V\u00ec sao c\u00e1c doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n tu\u00e2n th\u1ee7 ch\u1eb7t ch\u1ebd Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf, Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u1eb7t ra hai tr\u00e1ch nhi\u1ec7m c\u1ed1t l\u00f5i m\u00e0 m\u1ecdi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng th\u1ec3 b\u1ecf qua, \u0111\u00f3 l\u00e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 K\u00ea khai v\u00e0 L\u1eadp H\u1ed3 s\u01a1: Doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i k\u00ea khai c\u00e1c giao d\u1ecbch n\u00e0y v\u00e0 trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, ph\u1ea3i l\u1eadp <\/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;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro Thanh tra v\u00e0 Truy thu: N\u1ebfu c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp, doanh nghi\u1ec7p s\u1ebd b\u1ecb \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf, d\u1eabn \u0111\u1ebfn truy thu thu\u1ebf TNDN v\u00e0 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1eady, l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 th\u1ec3 qu\u1ea3n l\u00fd v\u00e0 gi\u1ea3m thi\u1ec3u nh\u1eefng r\u1ee7i ro thu\u1ebf TNDN v\u00e0 tr\u00e1nh b\u1ecb \u0111i\u1ec1u ch\u1ec9nh thu nh\u1eadp ch\u1ecbu thu\u1ebf? B\u01b0\u1edbc \u0111i \u0111\u1ea7u ti\u00ean v\u00e0 mang t\u00ednh n\u1ec1n t\u1ea3ng quy\u1ebft \u0111\u1ecbnh to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 132, ch\u00ednh l\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang v\u00e0 \u0111\u1ee7 ai l\u00e0 B\u00ean li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch n\u00e0o \u0111\u01b0\u1ee3c coi l\u00e0 Giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_Ben_lien_ket_va_Giao_dich_lien_ket_Nghi_dinh_132\"><\/span><b>X\u00e1c \u0111\u1ecbnh B\u00ean li\u00ean k\u1ebft v\u00e0 Giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_4217\" aria-describedby=\"caption-attachment-4217\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4217\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Xac-dinh-Ben-lien-ket-va-Giao-dich-lien-ket-Nghi-dinh-132.jpg\" alt=\"X\u00e1c \u0111\u1ecbnh B\u00ean li\u00ean k\u1ebft v\u00e0 Giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Xac-dinh-Ben-lien-ket-va-Giao-dich-lien-ket-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Xac-dinh-Ben-lien-ket-va-Giao-dich-lien-ket-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Xac-dinh-Ben-lien-ket-va-Giao-dich-lien-ket-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Xac-dinh-Ben-lien-ket-va-Giao-dich-lien-ket-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Xac-dinh-Ben-lien-ket-va-Giao-dich-lien-ket-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4217\" class=\"wp-caption-text\">X\u00e1c \u0111\u1ecbnh B\u00ean li\u00ean k\u1ebft v\u00e0 Giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 132<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 132, b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean quan tr\u1ecdng nh\u1ea5t l\u00e0 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ai l\u00e0 B\u00ean li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch n\u00e0o l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chan_dung_Ben_lien_ket_theo_quy_dinh_cua_Nghi_dinh_132\"><\/span><b>Ch\u00e2n dung B\u00ean li\u00ean k\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh B\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 \u0111\u1ea7y \u0111\u1ee7 t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3:<\/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 g\u00f3p c\u1ee7a 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 g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu do m\u1ed9t b\u00ean th\u1ee9 ba tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp n\u1eafm gi\u1eef.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t v\u1ec1 m\u1eb7t quy\u1ebft \u0111\u1ecbnh kinh doanh ho\u1eb7c t\u00e0i ch\u00ednh b\u1edfi m\u1ed9t c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c, ho\u1eb7c c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c n\u00e0y c\u00f3 quy\u1ec1n ch\u1ec9 \u0111\u1ecbnh \u0111a s\u1ed1 th\u00e0nh vi\u00ean Ban l\u00e3nh \u0111\u1ea1o c\u1ee7a hai doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hai doanh nghi\u1ec7p c\u00f3 h\u01a1n 50% s\u1ed1 th\u00e0nh vi\u00ean Ban l\u00e3nh \u0111\u1ea1o (H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean&#8230;) do c\u00f9ng m\u1ed9t b\u00ean th\u1ee9 ba b\u1ed5 nhi\u1ec7m, ho\u1eb7c c\u00f3 m\u1ed1i quan h\u1ec7 gia \u0111\u00ecnh (v\u1ee3, ch\u1ed3ng, cha, m\u1eb9, con, anh, ch\u1ecb, em) gi\u1eefa c\u00e1c th\u00e0nh vi\u00ean ch\u1ee7 ch\u1ed1t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hai doanh nghi\u1ec7p c\u00f3 \u00edt nh\u1ea5t m\u1ed9t ng\u01b0\u1eddi gi\u1eef c\u00e1c ch\u1ee9c danh qu\u1ea3n l\u00fd ch\u1ee7 ch\u1ed1t (V\u00ed d\u1ee5: Gi\u00e1m \u0111\u1ed1c, T\u1ed5ng Gi\u00e1m \u0111\u1ed1c, Ph\u00f3 Gi\u00e1m \u0111\u1ed1c,&#8230;) ho\u1eb7c c\u00f3 \u1ea3nh h\u01b0\u1edfng quan tr\u1ecdng \u0111\u1ebfn vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh kinh doanh ho\u1eb7c t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p cho doanh nghi\u1ec7p kia vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o (bao g\u1ed3m c\u1ea3 b\u1ea3o l\u00e3nh), v\u1edbi \u0111i\u1ec1u ki\u1ec7n kho\u1ea3n vay \u0111\u00f3 chi\u1ebfm t\u1ed1i thi\u1ec3u 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 v\u01b0\u1ee3t qu\u00e1 50% t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u1ee7a b\u00ean nh\u1eadn vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ed9c quy\u1ec1n cho doanh nghi\u1ec7p kia, ho\u1eb7c c\u00f9ng nhau ki\u1ec3m so\u00e1t th\u1ecb tr\u01b0\u1eddng ti\u00eau th\u1ee5 ho\u1eb7c ngu\u1ed3n cung c\u1ea5p th\u00f4ng qua th\u1ecfa thu\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t b\u00ean s\u1eed d\u1ee5ng, b\u00e1n, ho\u1eb7c chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, nh\u00e3n hi\u1ec7u th\u01b0\u01a1ng m\u1ea1i, quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 c\u1ee7a b\u00ean kia; ho\u1eb7c c\u1ea3 hai b\u00ean \u0111\u1ec1u ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t v\u1ec1 c\u00f4ng ngh\u1ec7 ho\u1eb7c nh\u00e3n hi\u1ec7u b\u1edfi b\u00ean th\u1ee9 ba.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t b\u00ean c\u00f3 quy\u1ec1n ch\u1ec9 \u0111\u1ecbnh th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Ban gi\u00e1m \u0111\u1ed1c ho\u1eb7c c\u00e1c ch\u1ee9c danh qu\u1ea3n l\u00fd kh\u00e1c c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch kinh doanh c\u1ee7a b\u00ean kia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hai doanh nghi\u1ec7p c\u00f3 m\u1ed1i quan h\u1ec7 quy\u1ebft \u0111\u1ecbnh ho\u1eb7c c\u00f9ng quy\u1ebft \u0111\u1ecbnh c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ee7a giao d\u1ecbch ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t b\u00ean ph\u00e1t sinh giao d\u1ecbch mua, b\u00e1n, trao \u0111\u1ed5i v\u1edbi b\u00ean kia chi\u1ebfm t\u1eeb 50% t\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t sinh c\u1ee7a m\u1ed7i b\u00ean trong k\u1ef3 t\u00ednh thu\u1ebf (\u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch \u0111\u00f3 kh\u00f4ng tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd quan tr\u1ecdng: <\/b><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132 \u00e1p m\u1ee9c 25% v\u1ed1n g\u00f3p l\u00e0 ng\u01b0\u1ee1ng c\u1ee9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p. Vi\u1ec7c r\u00e0 so\u00e1t c\u01a1 c\u1ea5u s\u1edf h\u1eefu v\u1ed1n t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 t\u00ednh thu\u1ebf l\u00e0 b\u1eaft bu\u1ed9c. Tr\u01b0\u1eddng h\u1ee3p v\u1ec1 vay v\u1ed1n l\u00e0 m\u1ed9t trong nh\u1eefng ti\u00eau ch\u00ed ph\u1ee9c t\u1ea1p v\u00e0 d\u1ec5 d\u1eabn \u0111\u1ebfn r\u1ee7i ro chuy\u1ec3n gi\u00e1 nh\u1ea5t.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_loai_cac_loai_giao_dich_lien_ket_Nghi_dinh_132_pho_bien\"><\/span><b>Ph\u00e2n lo\u1ea1i c\u00e1c lo\u1ea1i giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 132 ph\u1ed5 bi\u1ebfn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea5t k\u1ef3 giao d\u1ecbch n\u00e0o ph\u00e1t sinh gi\u1eefa c\u00e1c B\u00ean li\u00ean k\u1ebft \u0111\u1ec1u l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 \u0111\u1ec1u ch\u1ecbu s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. C\u00e1c lo\u1ea1i giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 132 ph\u1ed5 bi\u1ebfn bao g\u1ed3m:<\/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;\"> C\u00e1c lo\u1ea1i giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Nh\u00f3m giao d\u1ecbch li\u00ean k\u1ebft<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u1ee5 th\u1ec3 giao d\u1ecbch\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ghi ch\u00fa<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft T\u00e0i ch\u00ednh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Vay ho\u1eb7c cho vay v\u1ed1n gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u1ea3o l\u00e3nh vay v\u1ed1n<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Cung c\u1ea5p c\u00f4ng c\u1ee5 n\u1ee3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay 30% EBITDA theo \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft th\u01b0\u01a1ng m\u1ea1i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Mua b\u00e1n, trao \u0111\u1ed5i h\u00e0ng h\u00f3a<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Mua nguy\u00ean v\u1eadt li\u1ec7u, th\u00e0nh ph\u1ea9m<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Cung c\u1ea5p ho\u1eb7c thu\u00ea d\u1ecbch v\u1ee5 (kh\u00f4ng bao g\u1ed3m d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng).<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u00e0 lo\u1ea1i giao d\u1ecbch li\u00ean k\u1ebft ph\u1ed5 bi\u1ebfn nh\u1ea5t, th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p CUP, RPM ho\u1eb7c TNMM.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft v\u00f4 h\u00ecnh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chuy\u1ec3n giao quy\u1ec1n s\u1eed d\u1ee5ng ho\u1eb7c quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh (th\u01b0\u01a1ng hi\u1ec7u, c\u00f4ng ngh\u1ec7, b\u1ea3n quy\u1ec1n)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thu ph\u00ed b\u1ea3n quy\u1ec1n (Royalty Fee)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thu ph\u00ed qu\u1ea3n l\u00fd (Management Fee).<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Nh\u00f3m n\u00e0y r\u1ee7i ro cao nh\u1ea5t d\u1ec5 b\u1ecb c\u01a1 quan thu\u1ebf ki\u1ec3m tra v\u00ec kh\u00f3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft n\u1ed9i b\u1ed9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chia s\u1ebb chi ph\u00ed qu\u1ea3n l\u00fd t\u1eadp \u0111o\u00e0n<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed t\u1eeb tr\u1ee5 s\u1edf ch\u00ednh (Headquarter Cost)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 n\u1ed9i b\u1ed9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i ch\u1ee9ng minh \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c l\u1ee3i \u00edch th\u1ef1c s\u1ef1 v\u00e0 t\u00ednh ph\u00ed theo nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c giao d\u1ecbch li\u00ean k\u1ebft trong doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 \u0111a d\u1ea1ng v\u1ec1 h\u00ecnh th\u1ee9c m\u00e0 c\u00f2n kh\u00e1c bi\u1ec7t r\u00f5 r\u1ec7t v\u1ec1 m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p v\u00e0 r\u1ee7i ro thu\u1ebf. Trong \u0111\u00f3, giao d\u1ecbch li\u00ean k\u1ebft T\u00e0i ch\u00ednh th\u01b0\u1eddng ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd nh\u1ea5t do \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn chi ph\u00ed l\u00e3i vay theo \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. B\u00ean c\u1ea1nh \u0111\u00f3, c\u00e1c giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i, v\u00f4 h\u00ecnh v\u00e0 d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 \u0111\u1ec1u \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i c\u00f3 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea7y \u0111\u1ee7, ch\u1ee9ng minh b\u1ea3n ch\u1ea5t v\u00e0 gi\u00e1 tr\u1ecb giao d\u1ecbch ph\u00f9 h\u1ee3p nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp \u0111\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u1ec1 thu\u1ebf v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_phuong_phap_xac_dinh_gia_giao_dich_lien_ket_Nghi_dinh_132\"><\/span><b>C\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_4218\" aria-describedby=\"caption-attachment-4218\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4218\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-phuong-phap-xac-dinh-gia-giao-dich-lien-ket-Nghi-dinh-132-1.jpg\" alt=\"C\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-phuong-phap-xac-dinh-gia-giao-dich-lien-ket-Nghi-dinh-132-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-phuong-phap-xac-dinh-gia-giao-dich-lien-ket-Nghi-dinh-132-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-phuong-phap-xac-dinh-gia-giao-dich-lien-ket-Nghi-dinh-132-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-phuong-phap-xac-dinh-gia-giao-dich-lien-ket-Nghi-dinh-132-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-phuong-phap-xac-dinh-gia-giao-dich-lien-ket-Nghi-dinh-132-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4218\" class=\"wp-caption-text\">C\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 132<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee5c ti\u00eau c\u1ed1t l\u00f5i c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 \u0111\u1ea3m b\u1ea3o gi\u00e1 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u1ed9c l\u1eadp (Arm\u2019s Length). \u0110\u1ec3 l\u00e0m \u0111\u01b0\u1ee3c \u0111i\u1ec1u \u0111\u00f3, doanh nghi\u1ec7p ph\u1ea3i l\u1ef1a ch\u1ecdn v\u00e0 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_xac_dinh_Gia_Thi_truong_Doc_Lap_Arms_Length\"><\/span><b>Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh Gi\u00e1 Th\u1ecb tr\u01b0\u1eddng \u0110\u1ed9c L\u1eadp (Arm&#8217;s Length)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ch\u1ee9ng minh giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 giao d\u1ecbch \u0111\u1ed9c l\u1eadp, doanh nghi\u1ec7p ph\u1ea3i t\u00ecm c\u00e1c giao d\u1ecbch t\u01b0\u01a1ng \u0111\u01b0\u01a1ng gi\u1eefa c\u00e1c b\u00ean kh\u00f4ng li\u00ean k\u1ebft v\u00e0 so s\u00e1nh c\u00e1c \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a ch\u00fang.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ti\u00eau ch\u00ed l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh 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;\">So s\u00e1nh giao d\u1ecbch \u0111\u1ed9c l\u1eadp n\u1ed9i b\u1ed9: T\u1ee9c l\u00e0 giao d\u1ecbch t\u01b0\u01a1ng t\u1ef1 m\u00e0 ch\u00ednh doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n so s\u00e1nh v\u1edbi m\u1ed9t b\u00ean th\u1ee9 ba \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">So s\u00e1nh giao d\u1ecbch \u0111\u1ed9c l\u1eadp b\u00ean ngo\u00e0i: Giao d\u1ecbch t\u01b0\u01a1ng t\u1ef1 gi\u1eefa hai b\u00ean th\u1ee9 ba \u0111\u1ed9c l\u1eadp kh\u00e1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c so s\u00e1nh ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh t\u01b0\u01a1ng \u0111\u1ed3ng v\u1ec1 Ch\u1ee9c n\u0103ng, T\u00e0i s\u1ea3n, R\u1ee7i ro (FAR Analysis), \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng, \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf v\u00e0 chi\u1ebfn l\u01b0\u1ee3c kinh doanh.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ung_dung_05_phuong_phap_xac_dinh_gia_giao_dich_lien_ket_Nghi_dinh_132\"><\/span><b>\u1ee8ng d\u1ee5ng 05 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh 05 ph\u01b0\u01a1ng ph\u00e1p c\u01a1 b\u1ea3n, \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i th\u00e0nh ph\u01b0\u01a1ng ph\u00e1p truy\u1ec1n th\u1ed1ng v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1ee3i nhu\u1eadn:<\/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;\"> 05 Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 132.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Ph\u01b0\u01a1ng ph\u00e1p<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u00c1p d\u1ee5ng ch\u1ee7 y\u1ebfu\u00a0<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Nguy\u00ean t\u1eafc\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">So s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (CUP)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Giao d\u1ecbch h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u01b0\u01a1ng \u0111\u1ed3ng.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">So s\u00e1nh gi\u00e1 b\u00e1n s\u1ea3n ph\u1ea9m c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi gi\u00e1 s\u1ea3n ph\u1ea9m t\u01b0\u01a1ng t\u1ef1 gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Gi\u00e1 b\u00e1n l\u1ea1i (RPM)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u00e2n ph\u1ed1i, th\u01b0\u01a1ng m\u1ea1i, \u00edt t\u1ea1o gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u1ea5y gi\u00e1 b\u00e1n l\u1ea1i cho b\u00ean \u0111\u1ed9c l\u1eadp tr\u1eeb \u0111i t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p \u0111\u1ed9c l\u1eadp.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i (CPM)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, gia c\u00f4ng, cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u1ed9ng v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft m\u1ed9t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p \u0111\u1ed9c l\u1eadp.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn thu\u1ea7n (TNMM)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ed5 bi\u1ebfn cho nhi\u1ec1u lo\u1ea1i giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">So s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n (tr\u00ean doanh thu, chi ph\u00ed, t\u00e0i s\u1ea3n) c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n \u0111\u1ed9c l\u1eadp.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn (PSM)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft \u00f3 t\u00ednh \u0111\u1ed9c \u0111\u00e1o, c\u00f9ng t\u1ea1o ra t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u00e2n chia t\u1ed5ng l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c t\u1eeb giao d\u1ecbch li\u00ean k\u1ebft theo t\u1ef7 l\u1ec7 \u0111\u00f3ng g\u00f3p c\u1ee7a m\u1ed7i b\u00ean.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p n\u00e0o \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 m\u1ed9t quy tr\u00ecnh ph\u1ee9c t\u1ea1p. DN c\u1ea7n th\u1ef1c hi\u1ec7n Ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng (FAR Analysis) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p \u0111ang \u0111\u00f3ng vai tr\u00f2 g\u00ec (s\u1ea3n xu\u1ea5t \u0111\u01a1n thu\u1ea7n, ph\u00e2n ph\u1ed1i r\u1ee7i ro th\u1ea5p, hay gi\u1eef r\u1ee7i ro cao).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_ke_khai_va_Lap_Ho_so_xac_dinh_gia\"><\/span><b>Ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 L\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_4219\" aria-describedby=\"caption-attachment-4219\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4219\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Nghia-vu-ke-khai-va-Lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-Nghi-dinh-132.jpg\" alt=\"Ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 L\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Nghia-vu-ke-khai-va-Lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Nghia-vu-ke-khai-va-Lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Nghia-vu-ke-khai-va-Lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Nghia-vu-ke-khai-va-Lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Nghia-vu-ke-khai-va-Lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4219\" class=\"wp-caption-text\">Ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 L\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 132<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"i\"><\/span><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\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 Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n qua hai ngh\u0129a v\u1ee5 ch\u00ednh l\u00e0 K\u00ea khai v\u00e0 L\u1eadp H\u1ed3 s\u01a1.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_khai_giao_dich_lien_ket_hang_nam\"><\/span><b>K\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft h\u00e0ng n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ec1u b\u1eaft bu\u1ed9c ph\u1ea3i k\u00ea khai th\u00f4ng tin v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u00e1c b\u00ean li\u00ean k\u1ebft trong H\u1ed3 s\u01a1 khai thu\u1ebf TNDN k\u00e8m theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/phu-luc-giao-dich-lien-ket\/\">Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, ngay c\u1ea3 khi h\u1ecd \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 X\u00e1c \u0111\u1ecbnh Gi\u00e1.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u1ec3u m\u1eabu b\u1eaft bu\u1ed9c: Doanh nghi\u1ec7p s\u1eed d\u1ee5ng M\u1eabu 01 (Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft k\u00e8m theo T\u1edd khai Quy\u1ebft to\u00e1n TNDN).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ti\u1ebft quan tr\u1ecdng: M\u1eabu 01 y\u00eau c\u1ea7u k\u00ea khai t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft, m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1, v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 chi ph\u00ed l\u00e3i vay (\u0111\u1ec3 ki\u1ec3m so\u00e1t gi\u1edbi h\u1ea1n theo \u0110i\u1ec1u 16). Vi\u1ec7c k\u00ea khai M\u1eabu 01 l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean \u0111\u1ec3 C\u01a1 quan Thu\u1ebf \u0111\u00e1nh gi\u00e1 r\u1ee7i ro chuy\u1ec3n gi\u00e1 c\u1ee7a doanh nghi\u1ec7p.<\/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\/ke-khai-giao-dich-lien-ket-tren-htkk\/\">K\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK<\/a><\/span><\/strong><\/p><\/blockquote>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_thanh_phan_cua_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>C\u00e1c th\u00e0nh ph\u1ea7n c\u1ee7a 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><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 b\u1eb1ng ch\u1ee9ng ph\u00e1p l\u00fd ch\u1ee9ng minh r\u1eb1ng c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc th\u1ecb tr\u01b0\u1eddng \u0111\u1ed9c l\u1eadp. H\u1ed3 s\u01a1 n\u00e0y bao g\u1ed3m 03 c\u1ea5p \u0111\u1ed9.<\/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;\"> C\u00e1c lo\u1ea1i H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>H\u1ed3 s\u01a1<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110i\u1ec1u ki\u1ec7n<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 Qu\u1ed1c gia (Local File)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u1eaft bu\u1ed9c v\u1edbi m\u1ecdi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng tin v\u1ec1 doanh nghi\u1ec7p, ng\u00e0nh ngh\u1ec1, chi\u1ebfn l\u01b0\u1ee3c kinh doanh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u00f4 t\u1ea3 chi ti\u1ebft t\u1eebng giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng (FAR) c\u1ee7a DN v\u00e0 c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch so s\u00e1nh v\u00e0 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u00ednh to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 (n\u1ebfu c\u1ea7n).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 To\u00e0n c\u1ea7u (Master File)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho doanh nghi\u1ec7p l\u00e0 th\u00e0nh vi\u00ean t\u1eadp \u0111o\u00e0n \u0111a Qu\u1ed1c gia.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u c\u1ee7a T\u1eadp \u0111o\u00e0n tr\u00ean\u00a0 10.000 t\u1ef7 VN\u0110.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ed5ng quan c\u01a1 c\u1ea5u s\u1edf h\u1eefu T\u1eadp \u0111o\u00e0n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng kinh doanh to\u00e0n c\u1ea7u.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft chung c\u1ee7a T\u1eadp \u0111o\u00e0n.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean Qu\u1ed1c gia (CbCR)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 t\u1ed5ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u tr\u00ean 18.000 t\u1ef7 VN\u0110.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng tin t\u1ed5ng h\u1ee3p v\u1ec1 ph\u00e2n b\u1ed5 doanh thu.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn, thu\u1ebf \u0111\u00e3 n\u1ed9p t\u1ea1i t\u1eebng qu\u1ed1c gia.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh gi\u1eefa c\u00e1c Qu\u1ed1c gia.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba c\u1ea5p \u0111\u1ed9 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean cho th\u1ea5y m\u1ee9c \u0111\u1ed9 minh b\u1ea1ch ng\u00e0y c\u00e0ng t\u0103ng m\u00e0 doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1p \u1ee9ng khi tham gia v\u00e0o t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia. Trong \u0111\u00f3, Local File l\u00e0 ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi h\u1ea7u h\u1ebft doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, c\u00f2n Master File v\u00e0 CbCR ch\u1ec9 \u00e1p d\u1ee5ng khi quy m\u00f4 doanh thu h\u1ee3p nh\u1ea5t c\u1ee7a T\u1eadp \u0111o\u00e0n \u0111\u1ea1t ng\u01b0\u1ee1ng theo Ngh\u1ecb \u0111\u1ecbnh 132. Vi\u1ec7c chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang h\u1ea1n c\u00e1c H\u1ed3 s\u01a1 n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n gi\u1ea3m r\u1ee7i ro truy thu, \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 t\u0103ng t\u00ednh minh b\u1ea1ch trong ho\u1ea1t.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_Mien_lap_Ho_so_xac_dinh_gia\"><\/span><b>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><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP cung c\u1ea5p c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1, gi\u00fap gi\u1ea3m g\u00e1nh n\u1eb7ng tu\u00e2n th\u1ee7 cho c\u00e1c doanh nghi\u1ec7p nh\u1ecf ho\u1eb7c c\u00f3 r\u1ee7i ro chuy\u1ec3n gi\u00e1 th\u1ea5p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ebfu \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_ve_Quy_mo_va_Gia_tri_Giao_dich\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n v\u1ec1 Quy m\u00f4 v\u00e0 Gi\u00e1 tr\u1ecb Giao d\u1ecbch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u1ea3 02 \u0111i\u1ec1u ki\u1ec7n:<\/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 trong k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 50 t\u1ef7 VN\u0110;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea5t c\u1ea3 GDLK ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 30 t\u1ef7 VN\u0110.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_ve_Hieu_luc_Thoa_thuan_truoc_ve_Phuong_phap_xac_dinh_gia_tinh_thue_APA\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n v\u1ec1 Hi\u1ec7u l\u1ef1c 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)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u00e3 k\u00fd k\u1ebft 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) v\u00e0 ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo Th\u1ecfa thu\u1eadn n\u00e0y.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_ve_ty_suat_loi_nhuan_va_thuc_hien_chuc_nang_don_gian\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n v\u1ec1 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn v\u00e0 th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 nh\u1ea5t, doanh nghi\u1ec7p ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNDN t\u1ea1i Vi\u1ec7t Nam;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 hai, \u00e1p d\u1ee5ng c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN v\u1edbi b\u00ean li\u00ean k\u1ebft (t\u1ee9c l\u00e0 kh\u00f4ng c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch v\u1ec1 m\u1ee9c thu\u1ebf su\u1ea5t);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 ba, c\u1ea3 hai b\u00ean li\u00ean k\u1ebft \u0111\u1ec1u kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN trong k\u1ef3 t\u00ednh thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 t\u01b0, t\u1ed5ng doanh thu ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 200 t\u1ef7 VN\u0110;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 n\u0103m, \u00e1p d\u1ee5ng t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n tr\u01b0\u1edbc l\u00e3i vay v\u00e0 thu\u1ebf TNDN tr\u00ean doanh thu thu\u1ea7n, sau khi \u0111\u00e3 tr\u1eeb \u0111i chi ph\u00ed l\u00e3i vay v\u00e0 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi ph\u00e2n ph\u1ed1i t\u1eeb 5% tr\u1edf l\u00ean, \u0111\u1ed1i v\u1edbi s\u1ea3n xu\u1ea5t t\u1eeb 10% tr\u1edf v\u00e0 \u0111\u1ed1i v\u1edbi gia c\u00f4ng l\u00e0 t\u1eeb 15% tr\u1edf l\u00ean.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f9 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1, doanh nghi\u1ec7p v\u1eabn 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 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0o M\u1eabu 01 (Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft k\u00e8m theo Quy\u1ebft to\u00e1n TNDN).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1eaft bu\u1ed9c tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp (gi\u00e1 ph\u1ea3i n\u1eb1m trong kho\u1ea3ng gi\u00e1 th\u1ecb tr\u01b0\u1eddng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t l\u01b0u \u00fd gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_va_gioi_han_EBITDA\"><\/span><b>Chi ph\u00ed l\u00e3i vay v\u1ea3 gi\u1edbi h\u1ea1n EBITDA\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng \u0111i\u1ec3m n\u1ed5i b\u1eadt v\u00e0 g\u00e2y nhi\u1ec1u tranh c\u00e3i nh\u1ea5t c\u1ee7a quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc gi\u1edbi h\u1ea1n: T\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN (sau khi \u0111\u00e3 tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay) kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a T\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh (EBITDA) ph\u00e1t sinh trong k\u1ef3.<\/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\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132\/\">C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132.<\/a><\/span><\/strong><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m m\u1edbi quan tr\u1ecdng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cho ph\u00e9p chuy\u1ec3n ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb (ph\u1ea7n v\u01b0\u1ee3t 30% EBITDA) sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo, t\u1ed1i \u0111a 05 n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c 30% EBITDA kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb n\u1ebfu doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1, ho\u1eb7c ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft vay ho\u1eb7c cho vay.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_giao_dich_lien_ket_Nghi_dinh_132\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 132<\/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_chi_vay_von_cong_ty_me_co_phai_ke_khai_giao_dich_lien_ket_khong\"><\/span>Doanh nghi\u1ec7p ch\u1ec9 vay v\u1ed1n 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\tB\u1eaft bu\u1ed9c ph\u1ea3i k\u00ea khai. Ngay c\u1ea3 khi doanh nghi\u1ec7p ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch vay v\u1ed1n v\u1edbi b\u00ean li\u00ean k\u1ebft th\u00ec v\u1eabn ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c I, theo d\u00f5i gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay v\u00e0 ch\u1ee9ng minh l\u00e3i su\u1ea5t vay ph\u00f9 h\u1ee3p nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.                    <\/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\tPh\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c 30% EBITDA kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3 nh\u01b0ng \u0111\u01b0\u1ee3c chuy\u1ec3n sang t\u1ed1i \u0111a 05 n\u0103m ti\u1ebfp theo n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n. L\u01b0u \u00fd cho doanh nghi\u1ec7p c\u00f3 t\u1ef7 l\u1ec7 vay v\u1ed1n n\u1ed9i b\u1ed9 cao c\u1ea7n \u0111\u1eb7c bi\u1ec7t theo d\u00f5i quy \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 tr\u00e1nh b\u1ecb truy thu thu\u1ebf.                    <\/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=\"Ky_ket_thoa_thuan_APA_trong_giao_dich_lien_ket_la_gi\"><\/span>K\u00fd k\u1ebft th\u1ecfa thu\u1eadn APA trong giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tAPA (Advance Pricing Agreement) l\u00e0 Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u01a1 quan thu\u1ebf. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y gi\u00fap gi\u1ea3m r\u1ee7i ro thanh tra, t\u0103ng t\u00ednh ch\u1eafc ch\u1eafn v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 h\u1ea1n ch\u1ebf tranh ch\u1ea5p v\u1edbi c\u01a1 quan thu\u1ebf.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Ho_so_giao_dich_lien_ket_phai_luu_giu_trong_bao_lau\"><\/span>H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i l\u01b0u gi\u1eef trong bao l\u00e2u?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p c\u1ea7n l\u01b0u gi\u1eef H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo th\u1eddi h\u1ea1n l\u01b0u tr\u1eef h\u1ed3 s\u01a1 k\u1ebf to\u00e1n v\u00e0 h\u1ed3 s\u01a1 thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. Doanh nghi\u1ec7p n\u00ean l\u01b0u \u0111\u1ea7y \u0111\u1ee7 d\u1eef li\u1ec7u so s\u00e1nh, h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n, h\u1ed3 s\u01a1 d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9, ch\u00ednh s\u00e1ch gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng. T\u1ea5t c\u1ea3 s\u1ebd b\u1ea3o v\u1ec7 doanh nghi\u1ec7p khi gi\u1ea3i tr\u00ecnh tr\u01b0\u1edbc c\u01a1 quan thu\u1ebf.                     <\/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 ch\u1ec9 vay v\u1ed1n 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\": \"B\u1eaft bu\u1ed9c ph\u1ea3i k\u00ea khai. Ngay c\u1ea3 khi doanh nghi\u1ec7p ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch vay v\u1ed1n v\u1edbi b\u00ean li\u00ean k\u1ebft th\u00ec v\u1eabn ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c I, theo d\u00f5i gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay v\u00e0 ch\u1ee9ng minh l\u00e3i su\u1ea5t vay ph\u00f9 h\u1ee3p nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.\"\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\": \"Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c 30% EBITDA kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3 nh\u01b0ng \u0111\u01b0\u1ee3c chuy\u1ec3n sang t\u1ed1i \u0111a 05 n\u0103m ti\u1ebfp theo n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n. L\u01b0u \u00fd cho doanh nghi\u1ec7p c\u00f3 t\u1ef7 l\u1ec7 vay v\u1ed1n n\u1ed9i b\u1ed9 cao c\u1ea7n \u0111\u1eb7c bi\u1ec7t theo d\u00f5i quy \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 tr\u00e1nh b\u1ecb truy thu thu\u1ebf.\"\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\": \"K\u00fd k\u1ebft th\u1ecfa thu\u1eadn APA trong giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"APA (Advance Pricing Agreement) l\u00e0 Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u01a1 quan thu\u1ebf. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y gi\u00fap gi\u1ea3m r\u1ee7i ro thanh tra, t\u0103ng t\u00ednh ch\u1eafc ch\u1eafn v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 h\u1ea1n ch\u1ebf tranh ch\u1ea5p v\u1edbi c\u01a1 quan thu\u1ebf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i l\u01b0u gi\u1eef trong bao l\u00e2u?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p c\u1ea7n l\u01b0u gi\u1eef H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo th\u1eddi h\u1ea1n l\u01b0u tr\u1eef h\u1ed3 s\u01a1 k\u1ebf to\u00e1n v\u00e0 h\u1ed3 s\u01a1 thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. Doanh nghi\u1ec7p n\u00ean l\u01b0u \u0111\u1ea7y \u0111\u1ee7 d\u1eef li\u1ec7u so s\u00e1nh, h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n, h\u1ed3 s\u01a1 d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9, ch\u00ednh s\u00e1ch gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng. T\u1ea5t c\u1ea3 s\u1ebd b\u1ea3o v\u1ec7 doanh nghi\u1ec7p khi gi\u1ea3i tr\u00ecnh tr\u01b0\u1edbc c\u01a1 quan thu\u1ebf.\"\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 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 m\u1ed9t th\u00e1ch th\u1ee9c l\u1edbn nh\u01b0ng c\u0169ng l\u00e0 c\u01a1 h\u1ed9i \u0111\u1ec3 doanh nghi\u1ec7p minh b\u1ea1ch h\u00f3a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, c\u1ee7ng c\u1ed1 uy t\u00edn v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 duy tr\u00ec t\u00ednh tu\u00e2n th\u1ee7 v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro b\u1ec1n v\u1eefng, doanh nghi\u1ec7p c\u1ea7n tri\u1ec3n khai th\u00eam:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3: Thi\u1ebft l\u1eadp quy tr\u00ecnh ki\u1ec3m tra c\u01a1 c\u1ea5u s\u1edf h\u1eefu v\u1ed1n v\u00e0 ban \u0111i\u1ec1u h\u00e0nh h\u00e0ng qu\u00fd \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c c\u00e1c B\u00ean Li\u00ean K\u1ebft v\u00e0 lo\u1ea1i b\u1ecf c\u00e1c r\u1ee7i ro s\u00f3t.<\/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 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 b\u1eb1ng ch\u1ee9ng ph\u00e1p l\u00fd ch\u1ee9ng minh r\u1eb1ng c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc th\u1ecb tr\u01b0\u1eddng \u0111\u1ed9c l\u1eadp. Tr\u00ean th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\">d\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a Local File, Master File v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro khi thanh tra thu\u1ebf.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e1ch b\u1ea1ch Chi ph\u00ed L\u00e3i vay: Theo d\u00f5i ri\u00eang bi\u1ec7t chi ph\u00ed l\u00e3i vay r\u00f2ng v\u00e0 EBITDA h\u00e0ng th\u00e1ng \u0111\u1ec3 qu\u1ea3n l\u00fd gi\u1edbi h\u1ea1n 30% v\u00e0 ch\u1ee7 \u0111\u1ed9ng c\u00e2n \u0111\u1ed1i ngu\u1ed3n v\u1ed1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#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: <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/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><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 m\u1ed9t trong nh\u1eefng m\u1ea3ng thu\u1ebf ph\u1ee9c t\u1ea1p nh\u1ea5t, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) v\u00e0 r\u1ee7i ro chuy\u1ec3n gi\u00e1. T\u1eeb vi\u1ec7c x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft, ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n v\u00e0 r\u1ee7i ro (FAR Analysis), \u0111\u1ebfn l\u1ef1a ch\u1ecdn [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4215,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2525","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\/2525","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=2525"}],"version-history":[{"count":4,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2525\/revisions"}],"predecessor-version":[{"id":4220,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2525\/revisions\/4220"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4215"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2525"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2525"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2525"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}