{"id":2532,"date":"2025-11-23T02:27:46","date_gmt":"2025-11-23T09:27:46","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2532"},"modified":"2026-02-02T20:52:39","modified_gmt":"2026-02-03T03:52:39","slug":"cach-xac-dinh-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-giao-dich-lien-ket\/","title":{"rendered":"\u5982\u4f55\u8bc6\u522b\u771f\u5b9e\u7684\u8054\u76df\u8425\u9500\u4ea4\u6613\u6307\u5357"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">C\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft (GDLK) l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng h\u00e0ng \u0111\u1ea7u \u0111\u1ec3 doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh thu\u1ebf v\u00e0 tr\u00e1nh r\u1ee7i ro b\u1ecb truy thu, \u1ea5n \u0111\u1ecbnh hay \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 trong ki\u1ec3m tra, thanh tra. Trong b\u1ed1i c\u1ea3nh <\/span><a 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\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-20-2025-ND-CP-sua-doi-Nghi-dinh-132-2020-ND-%D0%A1%D0%A0-quan-ly-thue-doanh-nghiep-co-giao-dich-lien-ket-642785.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd chuy\u1ec3n gi\u00e1, vi\u1ec7c hi\u1ec3u \u0111\u00fang v\u00e0 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u ph\u00e1p l\u00fd, m\u00e0 c\u00f2n l\u00e0 n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh c\u1ed1t l\u00f5i c\u1ee7a doanh nghi\u1ec7p. B\u00e0i vi\u1ebft n\u00e0y cung c\u1ea5p h\u01b0\u1edbng d\u1eabn chuy\u00ean s\u00e2u, ph\u00e2n t\u00edch \u0111\u1ea7y \u0111\u1ee7 c\u01a1 s\u1edf ph\u00e1p l\u00fd, v\u00ed d\u1ee5 th\u1ef1c ti\u1ec5n v\u00e0 quy tr\u00ecnh chu\u1ea9n 3 b\u01b0\u1edbc gi\u00fap doanh nghi\u1ec7p nh\u1eadn di\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft m\u1ed9t c\u00e1ch to\u00e0n di\u1ec7n v\u00e0 r\u00f5 r\u00e0ng \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng ph\u00f2ng ng\u1eeba r\u1ee7i ro thu\u1ebf.<\/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\/cach-xac-dinh-giao-dich-lien-ket\/#Giao_dich_lien_ket_la_gi\" >Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?<\/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\/cach-xac-dinh-giao-dich-lien-ket\/#Muc_dich_cua_cach_xac_dinh_giao_dich_lien_ket_de_lam_gi\" >M\u1ee5c \u0111\u00edch c\u1ee7a c\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 l\u00e0m g\u00ec?<\/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\/cach-xac-dinh-giao-dich-lien-ket\/#Co_so_phap_ly_nen_tang\" >C\u01a1 s\u1edf ph\u00e1p l\u00fd n\u1ec1n t\u1ea3ng\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-giao-dich-lien-ket\/#Cach_xac_dinh_giao_dich_lien_ket_chuan_xac_chi_voi_3_buoc\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n x\u00e1c ch\u1ec9 v\u1edbi 3 b\u01b0\u1edbc<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-giao-dich-lien-ket\/#Buoc_1_Xac_dinh_Quan_he_lien_ket\" >B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh Quan h\u1ec7 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-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-giao-dich-lien-ket\/#Buoc_2_Liet_ke_cac_giao_dich_phat_sinh\" >B\u01b0\u1edbc 2: Li\u1ec7t k\u00ea c\u00e1c giao d\u1ecbch ph\u00e1t sinh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-giao-dich-lien-ket\/#Buoc_3_Danh_gia_Nghia_vu_ke_khai_va_lap_Ho_so\" >B\u01b0\u1edbc 3: \u0110\u00e1nh gi\u00e1 Ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 l\u1eadp H\u1ed3 s\u01a1\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-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-giao-dich-lien-ket\/#Phan_tich_chuyen_sau_cac_hinh_thuc_Quan_he_lien_ket\" >Ph\u00e2n t\u00edch chuy\u00ean s\u00e2u c\u00e1c h\u00ecnh th\u1ee9c Quan h\u1ec7 li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-giao-dich-lien-ket\/#Nhom_Quan_he_Lien_ket_dua_tren_Von_va_So_huu_Kiem_soat_von\" >Nh\u00f3m Quan h\u1ec7 Li\u00ean k\u1ebft d\u1ef1a tr\u00ean V\u1ed1n v\u00e0 S\u1edf h\u1eefu (Ki\u1ec3m so\u00e1t v\u1ed1n)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-giao-dich-lien-ket\/#Nhom_Quan_he_Lien_ket_dua_tren_Dieu_hanh_Quan_ly_va_Tai_chinh_Kiem_soat_thuc_te\" >Nh\u00f3m Quan h\u1ec7 Li\u00ean k\u1ebft d\u1ef1a tr\u00ean \u0110i\u1ec1u h\u00e0nh, Qu\u1ea3n l\u00fd v\u00e0 T\u00e0i ch\u00ednh (Ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf)<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-giao-dich-lien-ket\/#Cach_xac_dinh_giao_dich_lien_ket_Cac_hinh_thuc_va_nghia_vu\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft: C\u00e1c h\u00ecnh th\u1ee9c v\u00e0 ngh\u0129a v\u1ee5<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-giao-dich-lien-ket\/#Hinh_thuc_giao_dich_lien_ket_pho_bien\" >H\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft ph\u1ed5 bi\u1ebfn<\/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\/cach-xac-dinh-giao-dich-lien-ket\/#Nghia_vu_ke_khai_va_cach_ke_khai_Phu_luc_giao_dich_lien_ket\" >Ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 c\u00e1ch k\u00ea khai Ph\u1ee5 l\u1ee5c 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\/cach-xac-dinh-giao-dich-lien-ket\/#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><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-giao-dich-lien-ket\/#Luat_nghia_vu_thue_Dieu_chinh_gia_giao_dich_lien_ket\" >Lu\u1eadt ngh\u0129a v\u1ee5 thu\u1ebf: \u0110i\u1ec1u ch\u1ec9nh gi\u00e1 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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-giao-dich-lien-ket\/#Nguyen_tac_Giao_dich_Doc_lap_Arms_Length_Principle\" >Nguy\u00ean t\u1eafc Giao d\u1ecbch \u0110\u1ed9c l\u1eadp (Arm&#8217;s Length Principle)<\/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\/cach-xac-dinh-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><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-giao-dich-lien-ket\/#Ket_luan_va_khuyen_nghi_thuc_tien\" >K\u1ebft lu\u1eadn v\u00e0 khuy\u1ebfn ngh\u1ecb th\u1ef1c ti\u1ec5n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-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><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_cach_xac_dinh_giao_dich_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh 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-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-giao-dich-lien-ket\/#Doanh_nghiep_chi_co_quan_he_lien_ket_nhung_khong_phat_sinh_giao_dich_thi_co_phai_ke_khai_giao_dich_lien_ket_khong\" >Doanh nghi\u1ec7p ch\u1ec9 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft nh\u01b0ng kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch th\u00ec 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-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-giao-dich-lien-ket\/#Vay_tien_tu_Giam_doc_co_luon_la_giao_dich_lien_ket_khong\" >Vay ti\u1ec1n t\u1eeb Gi\u00e1m \u0111\u1ed1c c\u00f3 lu\u00f4n l\u00e0 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-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-giao-dich-lien-ket\/#Doanh_nghiep_nho_co_giao_dich_lien_ket_thi_co_phai_lap_Ho_so_chuyen_gia_khong\" >Doanh nghi\u1ec7p nh\u1ecf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft th\u00ec c\u00f3 ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-giao-dich-lien-ket\/#Doanh_nghiep_bi_phat_hien_ke_khai_thieu_hoac_sai_GDLK_se_doi_mat_rui_ro_gi\" >Doanh nghi\u1ec7p b\u1ecb ph\u00e1t hi\u1ec7n k\u00ea khai thi\u1ebfu ho\u1eb7c sai GDLK s\u1ebd \u0111\u1ed1i m\u1eb7t r\u1ee7i ro g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-giao-dich-lien-ket\/#Thoi_diem_nao_doanh_nghiep_nen_ra_soat_giao_dich_lien_ket\" >Th\u1eddi \u0111i\u1ec3m n\u00e0o doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_la_gi\"><\/span><b>Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 c\u00e1c giao d\u1ecbch ph\u00e1t sinh trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh gi\u1eefa c\u00e1c b\u00ean c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi nhau, v\u00ed d\u1ee5 nh\u01b0 gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con<\/span><span style=\"font-weight: 400;\">. C\u00e1c giao d\u1ecbch n\u00e0y c\u00f3 th\u1ec3 l\u00e0 mua b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, cho vay, cho thu\u00ea, chuy\u1ec3n giao t\u00e0i s\u1ea3n, ho\u1eb7c chia s\u1ebb chi ph\u00ed chung. <\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u1ea3n ch\u1ea5t c\u00e1c giao d\u1ecbch n\u00e0y kh\u00f4ng di\u1ec5n ra theo nguy\u00ean t\u1eafc th\u1ecb tr\u01b0\u1eddng (t\u1ee9c l\u00e0 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp &#8211; Arm\u2019s Length Principle). Do c\u00f3 s\u1ef1 ki\u1ec3m so\u00e1t ho\u1eb7c \u1ea3nh h\u01b0\u1edfng l\u1eabn nhau, gi\u00e1 c\u1ea3, l\u1ee3i su\u1ea5t, ho\u1eb7c c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ee7a giao d\u1ecbch c\u00f3 th\u1ec3 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh nh\u1eb1m chuy\u1ec3n l\u1ee3i nhu\u1eadn t\u1eeb n\u01a1i c\u00f3 thu\u1ebf su\u1ea5t cao sang n\u01a1i c\u00f3 thu\u1ebf su\u1ea5t th\u1ea5p (hay c\u00f2n g\u1ecdi l\u00e0 <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-chuyen-gia-tron-goi-2025\/\"><span style=\"font-weight: 400;\">Chuy\u1ec3n gi\u00e1<\/span><\/a><span style=\"font-weight: 400;\">).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_dich_cua_cach_xac_dinh_giao_dich_lien_ket_de_lam_gi\"><\/span><b>M\u1ee5c \u0111\u00edch c\u1ee7a c\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 l\u00e0m g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft nh\u1eb1m m\u1ee5c \u0111\u00edch ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf t\u00ednh thu\u1ebf v\u00e0 chuy\u1ec3n l\u1ee3i nhu\u1eadn (BEPS), \u0111\u1ea3m b\u1ea3o c\u00e1c doanh nghi\u1ec7p kh\u00f4ng l\u1ee3i d\u1ee5ng quan h\u1ec7 li\u00ean k\u1ebft \u0111\u1ec3 gi\u1ea3m thi\u1ec3u m\u1ed9t c\u00e1ch b\u1ea5t h\u1ee3p ph\u00e1p ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_nen_tang\"><\/span><b>C\u01a1 s\u1edf ph\u00e1p l\u00fd n\u1ec1n t\u1ea3ng<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ecdi c\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec1u ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c quy \u0111\u1ecbnh t\u1ea1i:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP ban h\u00e0nh ng\u00e0y 05\/11\/2020, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP). \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt chi ti\u1ebft nh\u1ea5t quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2025\/N\u0110-CP ban h\u00e0nh ng\u00e0y 10\/02\/2025 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 27\/03\/2025. V\u0103n b\u1ea3n n\u00e0y s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec3m quan tr\u1ecdng t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, \u0111\u1eb7c bi\u1ec7t l\u00e0 vi\u1ec7c m\u1edf r\u1ed9ng ph\u1ea1m vi c\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft th\u00f4ng qua vi\u1ec7c s\u1eeda \u0111\u1ed5i c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi l\u00e0 B\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1eafm v\u1eefng c\u00e1c Ngh\u1ecb \u0111\u1ecbnh tr\u00ean l\u00e0 y\u00eau c\u1ea7u ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c. Tuy nhi\u00ean, \u0111\u1ec3 chuy\u1ec3n h\u00f3a c\u00e1c \u0111i\u1ec1u kho\u1ea3n ph\u00e1p l\u00fd ph\u1ee9c t\u1ea1p th\u00e0nh h\u00e0nh \u0111\u1ed9ng qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 tu\u00e2n th\u1ee7 th\u1ef1c t\u1ebf, doanh nghi\u1ec7p c\u1ea7n c\u00f3 m\u1ed9t quy tr\u00ecnh l\u00e0m vi\u1ec7c chu\u1ea9n m\u1ef1c.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_giao_dich_lien_ket_chuan_xac_chi_voi_3_buoc\"><\/span><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n x\u00e1c ch\u1ec9 v\u1edbi 3 b\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2534\" aria-describedby=\"caption-attachment-2534\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2534\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-giao-dich-lien-ket-chuan-xac-chi-voi-3-buoc.jpg\" alt=\"C\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n x\u00e1c ch\u1ec9 v\u1edbi 3 b\u01b0\u1edbc\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-giao-dich-lien-ket-chuan-xac-chi-voi-3-buoc.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-giao-dich-lien-ket-chuan-xac-chi-voi-3-buoc-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-giao-dich-lien-ket-chuan-xac-chi-voi-3-buoc-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-giao-dich-lien-ket-chuan-xac-chi-voi-3-buoc-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-giao-dich-lien-ket-chuan-xac-chi-voi-3-buoc-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2534\" class=\"wp-caption-text\">C\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n x\u00e1c ch\u1ec9 v\u1edbi 3 b\u01b0\u1edbc<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 m\u1ed9t giao d\u1ecbch \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n theo quy tr\u00ecnh 3 b\u01b0\u1edbc sau:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_1_Xac_dinh_Quan_he_lien_ket\"><\/span><b>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh Quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 b\u01b0\u1edbc n\u1ec1n t\u1ea3ng, quy\u1ebft \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u0111\u01b0\u1ee3c coi l\u00e0 B\u00ean Li\u00ean K\u1ebft theo quy \u0111\u1ecbnh. Quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a r\u00f5 r\u00e0ng t\u1ea1i Kho\u1ea3n 2, \u0110i\u1ec1u 5, Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 \u0111\u01b0\u1ee3c b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_2_Liet_ke_cac_giao_dich_phat_sinh\"><\/span><b>B\u01b0\u1edbc 2: Li\u1ec7t k\u00ea c\u00e1c giao d\u1ecbch ph\u00e1t sinh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1c B\u00ean Li\u00ean K\u1ebft, doanh nghi\u1ec7p c\u1ea7n li\u1ec7t k\u00ea c\u00e1c giao d\u1ecbch mua, b\u00e1n, vay, cho vay, cung c\u1ea5p d\u1ecbch v\u1ee5, chuy\u1ec3n giao t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, v.v., ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean n\u00e0y trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n<p><b>L\u01b0u \u00fd: <\/b><span style=\"font-weight: 400;\">C\u00f3 quan h\u1ec7 li\u00ean k\u1ebft nh\u01b0ng kh\u00f4ng c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft? Ch\u1ec9 khi c\u00f3 c\u1ea3 hai y\u1ebfu t\u1ed1 (&#8220;Quan h\u1ec7 Li\u00ean k\u1ebft&#8221; v\u00e0 &#8220;Giao d\u1ecbch ph\u00e1t sinh&#8221;) th\u00ec \u0111\u00f3 m\u1edbi l\u00e0 Giao d\u1ecbch Li\u00ean k\u1ebft ph\u1ea3i k\u00ea khai. N\u1ebfu hai doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft (v\u00ed d\u1ee5: c\u00f9ng m\u1ed9t c\u00f4ng ty m\u1eb9 s\u1edf h\u1eefu 25% v\u1ed1n) nh\u01b0ng trong n\u0103m t\u00e0i ch\u00ednh kh\u00f4ng ph\u00e1t sinh b\u1ea5t k\u1ef3 giao d\u1ecbch mua b\u00e1n, vay m\u01b0\u1ee3n n\u00e0o gi\u1eefa h\u1ecd, th\u00ec h\u1ecd v\u1eabn l\u00e0 &#8220;B\u00ean Li\u00ean K\u1ebft&#8221; nh\u01b0ng kh\u00f4ng c\u00f3 Giao d\u1ecbch Li\u00ean k\u1ebft \u0111\u1ec3 k\u00ea khai.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_3_Danh_gia_Nghia_vu_ke_khai_va_lap_Ho_so\"><\/span><b>B\u01b0\u1edbc 3: \u0110\u00e1nh gi\u00e1 Ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 l\u1eadp H\u1ed3 s\u01a1\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai theo Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 xem x\u00e9t ngh\u0129a v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 X\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (H\u1ed3 s\u01a1 Chuy\u1ec3n gi\u00e1).<\/span><\/p>\n<blockquote><p><b>Xem chi ti\u1ebft:<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/giao-dich-lien-ket-nghi-dinh-132\/\"><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 132<\/span><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_chuyen_sau_cac_hinh_thuc_Quan_he_lien_ket\"><\/span><b>Ph\u00e2n t\u00edch chuy\u00ean s\u00e2u c\u00e1c h\u00ecnh th\u1ee9c Quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2901\" aria-describedby=\"caption-attachment-2901\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2901\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Cam-ket-cua-chung-toi-voi-doanh-nghiep.jpg\" alt=\"C\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft qua Quan h\u1ec7 li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Cam-ket-cua-chung-toi-voi-doanh-nghiep.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Cam-ket-cua-chung-toi-voi-doanh-nghiep-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Cam-ket-cua-chung-toi-voi-doanh-nghiep-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Cam-ket-cua-chung-toi-voi-doanh-nghiep-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Cam-ket-cua-chung-toi-voi-doanh-nghiep-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2901\" class=\"wp-caption-text\">C\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft qua Quan h\u1ec7 li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft, c\u1ea7n hi\u1ec3u r\u00f5 c\u00e1c h\u00ecnh th\u1ee9c quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. \u0110\u00e2y l\u00e0 ph\u1ea7n ph\u1ee9c t\u1ea1p nh\u1ea5t, n\u01a1i c\u00e1c chuy\u00ean gia thu\u1ebf c\u1ea7n s\u1ef1 ch\u00ednh x\u00e1c cao.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nhom_Quan_he_Lien_ket_dua_tren_Von_va_So_huu_Kiem_soat_von\"><\/span><b>Nh\u00f3m Quan h\u1ec7 Li\u00ean k\u1ebft d\u1ef1a tr\u00ean V\u1ed1n v\u00e0 S\u1edf h\u1eefu (Ki\u1ec3m so\u00e1t v\u1ed1n)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 doanh nghi\u1ec7p hi\u1ec3u r\u00f5 v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft, b\u01b0\u1edbc quan tr\u1ecdng nh\u1ea5t l\u00e0 ph\u00e2n t\u00edch t\u1eebng h\u00ecnh th\u1ee9c quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 c\u00e1c s\u1eeda \u0111\u1ed5i n\u0103m 2025. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ea1i di\u1ec7n cho nh\u00f3m quan h\u1ec7 li\u00ean k\u1ebft d\u1ef1a tr\u00ean v\u1ed1n, s\u1edf h\u1eefu v\u00e0 quy\u1ec1n ki\u1ec3m so\u00e1t, l\u00e0 n\u1ec1n t\u1ea3ng quy\u1ebft \u0111\u1ecbnh li\u1ec7u hai doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 B\u00ean Li\u00ean K\u1ebft hay kh\u00f4ng. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p t\u1eebng \u0111i\u1ec3m quy \u0111\u1ecbnh k\u00e8m ph\u00e2n t\u00edch chuy\u00ean s\u00e2u v\u00e0 v\u00ed d\u1ee5 minh h\u1ecda gi\u00fap doanh nghi\u1ec7p nh\u1eadn di\u1ec7n ch\u00ednh x\u00e1c v\u00e0 tr\u00e1nh b\u1ecf s\u00f3t.<\/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;\"> Ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft nh\u00f3m Ki\u1ec3m so\u00e1t v\u1ed1n.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>H\u00ecnh th\u1ee9c\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ph\u00e2n t\u00edch v\u00e0 v\u00ed d\u1ee5 minh h\u1ecda<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp 25% v\u1ed1n g\u00f3p.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p\u00a0 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. \u0110\u00e2y l\u00e0 ti\u00eau ch\u00ed c\u01a1 b\u1ea3n nh\u1ea5t. Gi\u00e1n ti\u1ebfp ngh\u0129a l\u00e0 th\u00f4ng qua m\u1ed9t ho\u1eb7c nhi\u1ec1u c\u00f4ng ty trung gian.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">C\u00f9ng m\u1ed9t b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef 25% v\u1ed1n g\u00f3p.<\/span><\/td>\n<td style=\"text-align: left;\"><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 n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp.<\/span><\/p>\n<p><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty M s\u1edf h\u1eefu 30% v\u1ed1n c\u1ee7a A v\u00e0 40% v\u1ed1n c\u1ee7a B. Khi \u0111\u00f3, A v\u00e0 B l\u00e0 B\u00ean Li\u00ean K\u1ebft c\u1ee7a nhau.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">C\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t n\u1eafm gi\u1eef \u00edt nh\u1ea5t 10% C\u1ed5 ph\u1ea7n.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p ki\u1ec3m so\u00e1t vi\u1ec7c b\u1ed5 nhi\u1ec7m, c\u1eed, mi\u1ec5n nhi\u1ec7m ph\u1ea7n l\u1edbn ho\u1eb7c t\u1ea5t c\u1ea3 c\u00e1c th\u00e0nh vi\u00ean Ban l\u00e3nh \u0111\u1ea1o ho\u1eb7c Ban ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p kia. Quy\u1ec1n l\u1ef1c v\u1ec1 nh\u00e2n s\u1ef1 cao c\u1ea5p \u0111\u01b0\u1ee3c coi l\u00e0 quy\u1ec1n ki\u1ec3m so\u00e1t.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">Qu\u1ea3n l\u00fd theo H\u1ee3p \u0111\u1ed3ng Th\u1ecfa thu\u1eadn.<\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Hai doanh nghi\u1ec7p c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ki\u1ec3m so\u00e1t v\u1ec1 c\u00e1c quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh v\u00e0 kinh doanh b\u1edfi m\u1ed9t c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c th\u00f4ng qua th\u1ecfa thu\u1eadn ho\u1eb7c h\u1ee3p \u0111\u1ed3ng.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, c\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u00ean l\u00e0 n\u1ec1n t\u1ea3ng quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p nh\u1eadn di\u1ec7n \u0111\u00fang quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. Vi\u1ec7c hi\u1ec3u v\u00e0 \u0111\u1ed1i chi\u1ebfu \u0111\u1ea7y \u0111\u1ee7 t\u1eebng \u0111i\u1ec3m s\u1ebd gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ph\u1ea1m vi c\u00e1c B\u00ean Li\u00ean K\u1ebft, t\u1eeb \u0111\u00f3 th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf trong to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh c\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft. Ti\u1ebfp theo, s\u1ebd chuy\u1ec3n sang nh\u00f3m quan h\u1ec7 li\u00ean k\u1ebft d\u1ef1a tr\u00ean \u0111i\u1ec1u h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf, nh\u00f3m c\u00f3 nhi\u1ec1u \u0111i\u1ec3m m\u1edf r\u1ed9ng v\u00e0 d\u1ec5 ph\u00e1t sinh r\u1ee7i ro nh\u1ea5t.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nhom_Quan_he_Lien_ket_dua_tren_Dieu_hanh_Quan_ly_va_Tai_chinh_Kiem_soat_thuc_te\"><\/span><b>Nh\u00f3m Quan h\u1ec7 Li\u00ean k\u1ebft d\u1ef1a tr\u00ean \u0110i\u1ec1u h\u00e0nh, Qu\u1ea3n l\u00fd v\u00e0 T\u00e0i ch\u00ednh (Ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 l\u00e0m r\u00f5 h\u01a1n nh\u00f3m quan h\u1ec7 li\u00ean k\u1ebft d\u1ef1a tr\u00ean \u0111i\u1ec1u h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 t\u00e0i ch\u00ednh, doanh nghi\u1ec7p c\u1ea7n n\u1eafm v\u1eefng c\u00e1c tr\u01b0\u1eddng h\u1ee3p th\u1ec3 hi\u1ec7n quy\u1ec1n ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf gi\u1eefa c\u00e1c b\u00ean, k\u1ec3 c\u1ea3 khi kh\u00f4ng xu\u1ea5t ph\u00e1t tr\u1ef1c ti\u1ebfp t\u1eeb t\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n. \u0110\u00e2y l\u00e0 nh\u00f3m quan h\u1ec7 c\u00f3 ph\u1ea1m vi m\u1edf r\u1ed9ng m\u1ea1nh trong Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP v\u00e0 l\u00e0 nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn khi\u1ebfn doanh nghi\u1ec7p v\u00f4 t\u00ecnh r\u01a1i v\u00e0o di\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft m\u00e0 kh\u00f4ng nh\u1eadn ra. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p t\u1eebng \u0111i\u1ec3m quy \u0111\u1ecbnh, ph\u00e2n t\u00edch chuy\u00ean s\u00e2u v\u00e0 c\u1eadp nh\u1eadt c\u00e1c \u0111i\u1ec3m m\u1edbi 2025 gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7:<\/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;\"> Ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft nh\u00f3m Ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>H\u00ecnh th\u1ee9c<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ph\u00e2n t\u00edch<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">C\u00f9ng m\u1ed9t C\u00e1 nh\u00e2n \u0110i\u1ec1u h\u00e0nh ho\u1eb7c Ki\u1ec3m so\u00e1t.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">C\u00f3 \u00edt nh\u1ea5t m\u1ed9t c\u00e1 nh\u00e2n tham gia \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ki\u1ec3m so\u00e1t doanh nghi\u1ec7p n\u00e0y, \u0111\u1ed3ng th\u1eddi l\u00e0 th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Gi\u00e1m \u0111\u1ed1c (ho\u1eb7c ch\u1ee9c danh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng) c\u1ee7a doanh nghi\u1ec7p kia.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Vay ho\u1eb7c cho vay v\u1edbi C\u00e1 nh\u00e2n \u0110i\u1ec1u h\u00e0nh ho\u1eb7c Ki\u1ec3m so\u00e1t.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p vay ho\u1eb7c cho vay v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ki\u1ec3m so\u00e1t doanh nghi\u1ec7p v\u00e0 kho\u1ea3n vay ho\u1eb7c cho vay n\u00e0y chi\u1ebfm \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. \u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p r\u1ea5t ph\u1ed5 bi\u1ebfn khi DN vay ti\u1ec1n c\u1ee7a Gi\u00e1m \u0111\u1ed1c ho\u1eb7c Ch\u1ee7 t\u1ecbch H\u0110QT.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n 10% V\u1ed1n v\u00e0 Quy\u1ec1n ki\u1ec3m so\u00e1t.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">M\u1ed9t c\u00e1 nh\u00e2n\u00a0 n\u1eafm gi\u1eef \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i m\u1ed9t doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n n\u00e0y \u0111\u1ed3ng th\u1eddi l\u00e0 th\u00e0nh vi\u00ean Ban L\u00e3nh \u0111\u1ea1o ho\u1eb7c c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p kia.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">B\u1ea3o l\u00e3nh ho\u1eb7c cho vay T\u00e0i ch\u00ednh Tr\u1ecdng y\u1ebfu.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho vay v\u1ed1n cho m\u1ed9t doanh nghi\u1ec7p kh\u00e1c, n\u1ebfu kho\u1ea3n vay \u0111\u00f3 chi\u1ebfm <\/span><b>t\u1ed1i thi\u1ec3u 25%<\/b><span style=\"font-weight: 400;\"> v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111i vay v\u00e0 chi\u1ebfm <\/span><b>tr\u00ean 50%<\/b><span style=\"font-weight: 400;\"> t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay. Quy \u0111\u1ecbnh n\u00e0y \u0111\u1ea3m b\u1ea3o ki\u1ec3m so\u00e1t c\u00e1c quan h\u1ec7 t\u00e0i ch\u00ednh c\u00f3 t\u00ednh ch\u1ea5t chi ph\u1ed1i.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m m\u1edbi 2025 (Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP): \u0110i\u1ec1u kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i \u0111\u1ec3 m\u1edf r\u1ed9ng ph\u1ea1m vi, bao g\u1ed3m c\u1ea3 chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp n\u1ebfu chi nh\u00e1nh n\u00e0y ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, quy\u1ebft \u0111\u1ecbnh tr\u00ean th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p kia.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Quan h\u1ec7 gi\u1eefa T\u1ed5 ch\u1ee9c T\u00edn d\u1ee5ng v\u1edbi b\u00ean li\u00ean quan.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m m\u1edbi 2025 (Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP): B\u1ed5 sung quy \u0111\u1ecbnh T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng l\u00e0 b\u00ean li\u00ean k\u1ebft v\u1edbi C\u00f4ng ty con, C\u00f4ng ty ki\u1ec3m so\u00e1t, ho\u1eb7c C\u00f4ng ty li\u00ean k\u1ebft c\u1ee7a T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo Lu\u1eadt c\u00e1c T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/span><\/p>\n<p><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> C\u00e1c kho\u1ea3n vay th\u00f4ng th\u01b0\u1eddng c\u1ee7a doanh nghi\u1ec7p v\u1edbi Ng\u00e2n h\u00e0ng v\u1eabn kh\u00f4ng ph\u1ea3i l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, c\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u00ean cho th\u1ea5y ph\u1ea1m vi quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf t\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n m\u00e0 c\u00f2n m\u1edf r\u1ed9ng sang y\u1ebfu t\u1ed1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t v\u00e0 \u1ea3nh h\u01b0\u1edfng t\u00e0i ch\u00ednh th\u1ef1c t\u1ebf. \u0110\u00e2y ch\u00ednh l\u00e0 l\u00fd do doanh nghi\u1ec7p ph\u1ea3i r\u00e0 so\u00e1t k\u1ef9 c\u01a1 c\u1ea5u qu\u1ea3n tr\u1ecb, c\u00e1c kho\u1ea3n vay, b\u1ea3o l\u00e3nh v\u00e0 vai tr\u00f2 c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n ch\u1ee7 ch\u1ed1t \u0111\u1ec3 tr\u00e1nh b\u1ecf s\u00f3t t\u00ecnh hu\u1ed1ng ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft. Vi\u1ec7c nh\u1eadn di\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c h\u00ecnh th\u1ee9c l\u00e0 n\u1ec1n t\u1ea3ng quan tr\u1ecdng tr\u01b0\u1edbc khi b\u01b0\u1edbc sang b\u01b0\u1edbc ti\u1ebfp theo l\u00e0 x\u00e1c \u0111\u1ecbnh nh\u1eefng giao d\u1ecbch n\u00e0o gi\u1eefa c\u00e1c b\u00ean n\u00e0y ph\u1ea3i k\u00ea khai theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_giao_dich_lien_ket_Cac_hinh_thuc_va_nghia_vu\"><\/span><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft: C\u00e1c h\u00ecnh th\u1ee9c v\u00e0 ngh\u0129a v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2536\" aria-describedby=\"caption-attachment-2536\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2536\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-giao-dich-lien-ket-ve-nghia-vu-ke-khai-Phu-luc.jpg\" alt=\"C\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft v\u1ec1 ngh\u0129a v\u1ee5 k\u00ea khai Ph\u1ee5 l\u1ee5c\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-giao-dich-lien-ket-ve-nghia-vu-ke-khai-Phu-luc.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-giao-dich-lien-ket-ve-nghia-vu-ke-khai-Phu-luc-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-giao-dich-lien-ket-ve-nghia-vu-ke-khai-Phu-luc-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-giao-dich-lien-ket-ve-nghia-vu-ke-khai-Phu-luc-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-giao-dich-lien-ket-ve-nghia-vu-ke-khai-Phu-luc-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2536\" class=\"wp-caption-text\">C\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft v\u1ec1 ngh\u0129a v\u1ee5 k\u00ea khai Ph\u1ee5 l\u1ee5c<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Sau khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c B\u00ean Li\u00ean K\u1ebft, doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u r\u00f5 c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft ph\u1ed5 bi\u1ebfn v\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai \u0111i k\u00e8m.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Hinh_thuc_giao_dich_lien_ket_pho_bien\"><\/span><b>H\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft ph\u1ed5 bi\u1ebfn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft bao g\u1ed3m m\u1ecdi giao d\u1ecbch ph\u00e1t sinh gi\u1eefa c\u00e1c B\u00ean Li\u00ean K\u1ebft, th\u01b0\u1eddng t\u1eadp trung v\u00e0o 5 nh\u00f3m ch\u00ednh:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch Mua ho\u1eb7c B\u00e1n H\u00e0ng h\u00f3a: Giao d\u1ecbch nguy\u00ean v\u1eadt li\u1ec7u, th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch Cung c\u1ea5p D\u1ecbch v\u1ee5: D\u1ecbch v\u1ee5 qu\u1ea3n l\u00fd, t\u01b0 v\u1ea5n ph\u00e1p l\u00fd, k\u1ebf to\u00e1n, marketing, R&amp;D&#8230;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch T\u00e0i ch\u00ednh: Vay, cho vay, b\u1ea3o l\u00e3nh, \u0111\u1ea7u t\u01b0 v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch Thu\u00ea T\u00e0i s\u1ea3n: Thu\u00ea \u0111\u1ea5t, nh\u00e0 x\u01b0\u1edfng, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch T\u00e0i s\u1ea3n V\u00f4 h\u00ecnh: Chuy\u1ec3n giao, c\u1ea5p ph\u00e9p s\u1eed d\u1ee5ng th\u01b0\u01a1ng hi\u1ec7u, b\u1eb1ng s\u00e1ng ch\u1ebf, b\u00ed quy\u1ebft c\u00f4ng ngh\u1ec7 (Royalty Fee).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c ph\u00e2n lo\u1ea1i ch\u00ednh x\u00e1c c\u00e1c giao d\u1ecbch theo c\u00e1c h\u00ecnh th\u1ee9c ph\u1ed5 bi\u1ebfn tr\u00ean l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean v\u00e0 quan tr\u1ecdng. Khi \u0111\u00e3 nh\u1eadn di\u1ec7n \u0111\u01b0\u1ee3c c\u00e1c Giao d\u1ecbch Li\u00ean k\u1ebft, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i chuy\u1ec3n sang th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 Tu\u00e2n th\u1ee7 v\u00e0 K\u00ea khai chi ti\u1ebft theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt \u0111\u1ec3 tr\u00e1nh c\u00e1c r\u1ee7i ro v\u1ec1 thu\u1ebf.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nghia_vu_ke_khai_va_cach_ke_khai_Phu_luc_giao_dich_lien_ket\"><\/span><b>Ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 c\u00e1ch k\u00ea khai Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai theo m\u1eabu T\u1edd khai v\u00e0 Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m Ngh\u1ecb \u0111\u1ecbnh.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1edd khai GDLK: K\u00ea khai th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft v\u00e0o Ph\u1ee5 l\u1ee5c I. C\u1eadp nh\u1eadt 2025, Doanh nghi\u1ec7p c\u1ea7n k\u00ea khai Ph\u1ee5 l\u1ee5c I m\u1edbi ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, n\u1ed9p c\u00f9ng T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN (th\u01b0\u1eddng l\u00e0 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh).<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Xem chi ti\u1ebft:<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/ke-khai-giao-dich-lien-ket-tren-htkk\/\"><span style=\"font-weight: 400;\">K\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/span><\/a><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi m\u1ee5c \u0111\u00edch cung c\u1ea5p t\u00e0i li\u1ec7u ch\u1ee9ng minh giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp, tr\u00e1nh b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh gi\u00e1. C\u1ea5u tr\u00fac b\u1ed9 H\u1ed3 s\u01a1 s\u1ebd bao g\u1ed3m 3 c\u1ea5p \u0111\u1ed9:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File): Chi ti\u1ebft v\u1ec1 c\u00e1c giao d\u1ecbch, ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, r\u1ee7i ro v\u00e0 t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 T\u1eadp \u0111o\u00e0n to\u00e0n c\u1ea7u (Master File): T\u1ed5ng quan v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh to\u00e0n c\u1ea7u c\u1ee7a t\u1eadp \u0111o\u00e0n.<\/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 (Country by Country Report &#8211; CBCR): B\u00e1o c\u00e1o cung c\u1ea5p th\u00f4ng tin ph\u00e2n b\u1ed5 thu nh\u1eadp, thu\u1ebf v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean to\u00e0n c\u1ea7u (\u00e1p d\u1ee5ng cho T\u1eadp \u0111o\u00e0n c\u00f3 t\u1ed5ng doanh thu h\u1ee3p nh\u1ea5t t\u1eeb 18.000 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean).<\/span><\/li>\n<\/ul>\n<h4><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><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 n\u1ebfu \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n v\u1ec1 Quy m\u00f4 v\u00e0 Gi\u00e1 tr\u1ecb Giao d\u1ecbch:<\/span><\/p>\n<ul>\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<p><span style=\"font-weight: 400;\">\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):<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n v\u1ec1 R\u1ee7i ro chuy\u1ec3n gi\u00e1 th\u1ea5p (GDLK \u0111\u01a1n gi\u1ea3n):<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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;\">\u00c1p 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;\">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 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u01b0u \u0111\u00e3i v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh);<\/span><\/li>\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 200 t\u1ef7 VN\u0110;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p 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><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>\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 GDLK v\u00e0o M\u1eabu 01 (Ph\u1ee5 l\u1ee5c GDLK 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<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, vi\u1ec7c \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c mi\u1ec5n tr\u1eeb tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp. Khi ngh\u0129a v\u1ee5 n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o, c\u01a1 quan thu\u1ebf s\u1ebd ti\u1ebfn h\u00e0nh \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 Giao d\u1ecbch Li\u00ean k\u1ebft.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Luat_nghia_vu_thue_Dieu_chinh_gia_giao_dich_lien_ket\"><\/span><b>Lu\u1eadt ngh\u0129a v\u1ee5 thu\u1ebf: \u0110i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra v\u00e0 ph\u00e1t hi\u1ec7n gi\u00e1 GDLK kh\u00f4ng tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp, h\u1ecd c\u00f3 quy\u1ec1n th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nguyen_tac_Giao_dich_Doc_lap_Arms_Length_Principle\"><\/span><b>Nguy\u00ean t\u1eafc Giao d\u1ecbch \u0110\u1ed9c l\u1eadp (Arm&#8217;s Length Principle)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 kim ch\u1ec9 nam cho c\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft h\u1ee3p l\u00fd. Theo nguy\u00ean t\u1eafc n\u00e0y, gi\u00e1 giao d\u1ecbch gi\u1eefa c\u00e1c B\u00ean Li\u00ean K\u1ebft ph\u1ea3i t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi gi\u00e1 giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp (kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft) trong c\u00f9ng \u0111i\u1ec1u ki\u1ec7n.<\/span><\/p>\n<h4><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><\/h4>\n<p><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\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng:<\/span><\/p>\n<ul>\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 tr\u1ef1c ti\u1ebfp gi\u00e1 h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 trong GDLK v\u1edbi gi\u00e1 c\u1ee7a giao d\u1ecbch \u0111\u1ed9c l\u1eadp 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 gi\u00e1 b\u00e1n l\u1ea1i (Resale Price Method &#8211; RPM): Ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c DN ph\u00e2n ph\u1ed1i.<\/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): Ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c DN s\u1ea3n xu\u1ea5t, gia c\u00f4ng.<\/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): So s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n c\u1ee7a DN v\u1edbi t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n c\u1ee7a c\u00e1c DN \u0111\u1ed9c l\u1eadp. \u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u1ed5 bi\u1ebfn nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn (Profit Split Method &#8211; PSM): Ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn t\u1ea1o ra t\u1eeb giao d\u1ecbch chung cho c\u00e1c b\u00ean li\u00ean k\u1ebft d\u1ef1a tr\u00ean \u0111\u00f3ng g\u00f3p th\u1ef1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p nh\u1ea5t \u0111\u1ec3 ch\u1ee9ng minh gi\u00e1 GDLK c\u1ee7a m\u00ecnh l\u00e0 h\u1ee3p l\u00fd.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi_thuc_tien\"><\/span><b>K\u1ebft lu\u1eadn v\u00e0 khuy\u1ebfn ngh\u1ecb th\u1ef1c ti\u1ec5n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP (v\u00e0 c\u00e1c s\u1eeda \u0111\u1ed5i n\u0103m 2025) l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c, kh\u00f4ng ch\u1ec9 \u0111\u1ec3 tu\u00e2n th\u1ee7 m\u00e0 c\u00f2n \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a k\u1ebf ho\u1ea1ch thu\u1ebf v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c c\u00f4ng ty c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c c\u00f3 c\u00e1c giao d\u1ecbch vay v\u1ed1n n\u1ed9i b\u1ed9, c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t l\u1ea1i c\u01a1 c\u1ea5u s\u1edf h\u1eefu v\u00e0 c\u00e1c giao d\u1ecbch ph\u00e1t sinh \u0111\u1ec3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 \u0111\u1ed9ng x\u00e1c \u0111\u1ecbnh: \u0110\u1ea3m b\u1ea3o kh\u00f4ng b\u1ecf s\u00f3t b\u1ea5t k\u1ef3 quan h\u1ec7 ho\u1eb7c giao d\u1ecbch n\u00e0o thu\u1ed9c di\u1ec7n GDLK.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai \u0111\u00fang h\u1ea1n: L\u1eadp v\u00e0 n\u1ed9p T\u1edd khai GDLK (Ph\u1ee5 l\u1ee5c I) theo bi\u1ec3u m\u1eabu m\u1edbi nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp H\u1ed3 s\u01a1 Chuy\u1ec3n gi\u00e1: Chu\u1ea9n b\u1ecb s\u1eb5n H\u1ed3 s\u01a1 X\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ec3 ch\u1ee9ng minh nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp, \u0111\u1eb7c bi\u1ec7t n\u1ebfu r\u1ee7i ro thu\u1ebf cao ho\u1eb7c c\u00f3 chi ph\u00ed l\u00e3i vay c\u1eadn ng\u01b0\u1ee1ng <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132\/\"><span style=\"font-weight: 400;\">30% EBITDA<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c quy \u0111\u1ecbnh v\u1ec1 GDLK ch\u00ednh l\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft ch\u00ednh x\u00e1c nh\u1ea5t, gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n truy thu v\u00e0 x\u1eed ph\u1ea1t l\u1edbn t\u1eeb c\u01a1 quan thu\u1ebf, \u0111\u1ed3ng th\u1eddi n\u00e2ng cao uy t\u00edn v\u00e0 minh b\u1ea1ch trong ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu vi\u1ec7c t\u1ef1 th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc x\u00e1c \u0111\u1ecbnh v\u00e0 l\u1eadp h\u1ed3 s\u01a1 GDLK qu\u00e1 ph\u1ee9c t\u1ea1p ho\u1eb7c doanh nghi\u1ec7p \u0111ang \u0111\u1ed1i di\u1ec7n v\u1edbi k\u1ef3 thanh tra thu\u1ebf s\u1eafp t\u1edbi, h\u00e3y li\u00ean h\u1ec7 ngay v\u1edbi \u0111\u1ed9i ng\u0169 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n chi ti\u1ebft, x\u00e2y d\u1ef1ng H\u1ed3 s\u01a1 X\u00e1c \u0111\u1ecbnh gi\u00e1 GDLK chu\u1ea9n m\u1ef1c v\u00e0 \u0111\u1ea3m b\u1ea3o an to\u00e0n ph\u00e1p l\u00fd cao nh\u1ea5t cho doanh nghi\u1ec7p b\u1ea1n.<\/span><\/p>\n<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 <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li 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><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng<\/span> <a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, 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<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_cach_xac_dinh_giao_dich_lien_ket\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_chi_co_quan_he_lien_ket_nhung_khong_phat_sinh_giao_dich_thi_co_phai_ke_khai_giao_dich_lien_ket_khong\"><\/span>Doanh nghi\u1ec7p ch\u1ec9 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft nh\u01b0ng kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch th\u00ec 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\tKh\u00f4ng. Theo quy \u0111\u1ecbnh, ch\u1ec9 khi \u0111\u1ed3ng th\u1eddi t\u1ed3n t\u1ea1i c\u1ea3 hai y\u1ebfu t\u1ed1: C\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 C\u00f3 giao d\u1ecbch ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean th\u00ec m\u1edbi h\u00ecnh th\u00e0nh Giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i k\u00ea khai. Tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft nh\u01b0ng kh\u00f4ng ph\u00e1t sinh mua b\u00e1n, vay m\u01b0\u1ee3n, d\u1ecbch v\u1ee5\u2026 trong k\u1ef3 th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c GDLK nh\u01b0ng doanh nghi\u1ec7p v\u1eabn n\u00ean l\u01b0u h\u1ed3 s\u01a1 n\u1ed9i b\u1ed9 \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi c\u1ea7n.                    <\/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=\"Vay_tien_tu_Giam_doc_co_luon_la_giao_dich_lien_ket_khong\"><\/span>Vay ti\u1ec1n t\u1eeb Gi\u00e1m \u0111\u1ed1c c\u00f3 lu\u00f4n l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng l\u00e0 GDLK. Kho\u1ea3n vay ch\u1ec9 \u0111\u01b0\u1ee3c coi l\u00e0 GDLK n\u1ebfu \u0111\u1ed3ng th\u1eddi th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n v\u1ec1 t\u1ef7 l\u1ec7 theo Ngh\u1ecb \u0111\u1ecbnh 132 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025, c\u1ee5 th\u1ec3 nh\u01b0 C\u00e1 nh\u00e2n \u0111\u00f3 l\u00e0 ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ki\u1ec3m so\u00e1t doanh nghi\u1ec7p v\u00e0 Kho\u1ea3n vay chi\u1ebfm t\u1eeb 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu tr\u1edf l\u00ean t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh. N\u1ebfu kho\u1ea3n vay nh\u1ecf, kh\u00f4ng \u0111\u1ea1t ng\u01b0\u1ee1ng, th\u00ec kh\u00f4ng ph\u1ea3i GDLK, nh\u01b0ng v\u1eabn c\u1ea7n theo d\u00f5i ch\u1eb7t \u0111\u1ec3 tr\u00e1nh v\u01b0\u1ee3t ng\u01b0\u1ee1ng trong n\u0103m.                    <\/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_nho_co_giao_dich_lien_ket_thi_co_phai_lap_Ho_so_chuyen_gia_khong\"><\/span>Doanh nghi\u1ec7p nh\u1ecf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft th\u00ec c\u00f3 ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng ph\u1ea3i l\u1eadp. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 n\u1ebfu th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n v\u1ec1 quy m\u00f4 v\u00e0 gi\u00e1 tr\u1ecb giao d\u1ecbch.                    <\/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_phat_hien_ke_khai_thieu_hoac_sai_GDLK_se_doi_mat_rui_ro_gi\"><\/span>Doanh nghi\u1ec7p b\u1ecb ph\u00e1t hi\u1ec7n k\u00ea khai thi\u1ebfu ho\u1eb7c sai GDLK s\u1ebd \u0111\u1ed1i m\u1eb7t r\u1ee7i ro g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00e1c r\u1ee7i ro ph\u1ed5 bi\u1ebfn g\u1ed3m: \u1ea4n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, Truy thu thu\u1ebf TNDN, ph\u1ea1t ch\u1eadm n\u1ed9p, Ph\u1ea1t h\u00e0nh vi k\u00ea khai sai ho\u1eb7c kh\u00f4ng k\u00ea khai v\u00e0 B\u1ecb \u0111\u01b0a v\u00e0o danh s\u00e1ch theo d\u00f5i r\u1ee7i ro cao cho c\u00e1c k\u1ef3 ti\u1ebfp theo.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thoi_diem_nao_doanh_nghiep_nen_ra_soat_giao_dich_lien_ket\"><\/span>Th\u1eddi \u0111i\u1ec3m n\u00e0o doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng n\u00ean \u0111\u1ee3i \u0111\u1ebfn l\u00fac quy\u1ebft to\u00e1n thu\u1ebf. Th\u1ef1c ti\u1ec5n t\u1ed1t nh\u1ea5t l\u00e0: R\u00e0 so\u00e1t ngay khi ph\u00e1t sinh giao d\u1ecbch l\u1edbn, \u0110\u00e1nh gi\u00e1 \u0111\u1ecbnh k\u1ef3 gi\u1eefa n\u0103m t\u00e0i ch\u00ednh v\u00e0 Chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u song song v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh.                    <\/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 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft nh\u01b0ng kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch th\u00ec 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\": \"Kh\u00f4ng. Theo quy \u0111\u1ecbnh, ch\u1ec9 khi \u0111\u1ed3ng th\u1eddi t\u1ed3n t\u1ea1i c\u1ea3 hai y\u1ebfu t\u1ed1: C\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 C\u00f3 giao d\u1ecbch ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean th\u00ec m\u1edbi h\u00ecnh th\u00e0nh Giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i k\u00ea khai. Tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft nh\u01b0ng kh\u00f4ng ph\u00e1t sinh mua b\u00e1n, vay m\u01b0\u1ee3n, d\u1ecbch v\u1ee5\u2026 trong k\u1ef3 th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c GDLK nh\u01b0ng doanh nghi\u1ec7p v\u1eabn n\u00ean l\u01b0u h\u1ed3 s\u01a1 n\u1ed9i b\u1ed9 \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi c\u1ea7n.\"\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\": \"Vay ti\u1ec1n t\u1eeb Gi\u00e1m \u0111\u1ed1c c\u00f3 lu\u00f4n l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng l\u00e0 GDLK. Kho\u1ea3n vay ch\u1ec9 \u0111\u01b0\u1ee3c coi l\u00e0 GDLK n\u1ebfu \u0111\u1ed3ng th\u1eddi th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n v\u1ec1 t\u1ef7 l\u1ec7 theo Ngh\u1ecb \u0111\u1ecbnh 132 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025, c\u1ee5 th\u1ec3 nh\u01b0 C\u00e1 nh\u00e2n \u0111\u00f3 l\u00e0 ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ki\u1ec3m so\u00e1t doanh nghi\u1ec7p v\u00e0 Kho\u1ea3n vay chi\u1ebfm t\u1eeb 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu tr\u1edf l\u00ean t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh. N\u1ebfu kho\u1ea3n vay nh\u1ecf, kh\u00f4ng \u0111\u1ea1t ng\u01b0\u1ee1ng, th\u00ec kh\u00f4ng ph\u1ea3i GDLK, nh\u01b0ng v\u1eabn c\u1ea7n theo d\u00f5i ch\u1eb7t \u0111\u1ec3 tr\u00e1nh v\u01b0\u1ee3t ng\u01b0\u1ee1ng trong n\u0103m.\"\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 nh\u1ecf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft th\u00ec c\u00f3 ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng ph\u1ea3i l\u1eadp. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 n\u1ebfu th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n v\u1ec1 quy m\u00f4 v\u00e0 gi\u00e1 tr\u1ecb giao d\u1ecbch.\"\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 ph\u00e1t hi\u1ec7n k\u00ea khai thi\u1ebfu ho\u1eb7c sai GDLK s\u1ebd \u0111\u1ed1i m\u1eb7t r\u1ee7i ro g\u00ec?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00e1c r\u1ee7i ro ph\u1ed5 bi\u1ebfn g\u1ed3m: \u1ea4n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, Truy thu thu\u1ebf TNDN, ph\u1ea1t ch\u1eadm n\u1ed9p, Ph\u1ea1t h\u00e0nh vi k\u00ea khai sai ho\u1eb7c kh\u00f4ng k\u00ea khai v\u00e0 B\u1ecb \u0111\u01b0a v\u00e0o danh s\u00e1ch theo d\u00f5i r\u1ee7i ro cao cho c\u00e1c k\u1ef3 ti\u1ebfp theo.\"\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\": \"Th\u1eddi \u0111i\u1ec3m n\u00e0o doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng n\u00ean \u0111\u1ee3i \u0111\u1ebfn l\u00fac quy\u1ebft to\u00e1n thu\u1ebf. Th\u1ef1c ti\u1ec5n t\u1ed1t nh\u1ea5t l\u00e0: R\u00e0 so\u00e1t ngay khi ph\u00e1t sinh giao d\u1ecbch l\u1edbn, \u0110\u00e1nh gi\u00e1 \u0111\u1ecbnh k\u1ef3 gi\u1eefa n\u0103m t\u00e0i ch\u00ednh v\u00e0 Chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u song song v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<p style=\"text-align: right;\"><em><b>Bi\u00ean t\u1eadp MAN &#8211; Master Accountant Network<\/b><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e1ch x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft (GDLK) l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng h\u00e0ng \u0111\u1ea7u \u0111\u1ec3 doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh thu\u1ebf v\u00e0 tr\u00e1nh r\u1ee7i ro b\u1ecb truy thu, \u1ea5n \u0111\u1ecbnh hay \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 trong ki\u1ec3m tra, thanh tra. Trong b\u1ed1i c\u1ea3nh Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2533,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2532","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\/2532","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=2532"}],"version-history":[{"count":5,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2532\/revisions"}],"predecessor-version":[{"id":2912,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2532\/revisions\/2912"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2533"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2532"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2532"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2532"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}