{"id":2769,"date":"2026-09-24T15:26:06","date_gmt":"2026-09-24T08:26:06","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2769"},"modified":"2026-09-24T15:26:21","modified_gmt":"2026-09-24T08:26:21","slug":"ho-so-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket\/","title":{"rendered":"\u5173\u8054\u4ea4\u6613\u8bb0\u5f55\uff1a\u5c06\u514d\u4e8e\u7f16\u5236\u62a5\u544a\u7684\u95e8\u69db\u63d0\u9ad8\u81f3500 t\u1ef7"},"content":{"rendered":"<p style=\"text-align: justify;\">H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111ang l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung tu\u00e2n th\u1ee7 thu\u1ebf quan tr\u1ecdng nh\u1ea5t \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p FDI v\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia t\u1ea1i Vi\u1ec7t Nam. Hai y\u1ebfu t\u1ed1 l\u00e0m n\u1ed9i dung n\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c ch\u00fa \u00fd: Vi\u1ec7t Nam \u0111\u00e3 \u00e1p d\u1ee5ng thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two), v\u00e0 t\u1eeb ng\u00e0y 01\/7\/2026, <strong><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/strong> ch\u00ednh th\u1ee9c thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP. B\u00e0i vi\u1ebft ph\u00e2n t\u00edch to\u00e0n di\u1ec7n theo khung ph\u00e1p l\u00fd m\u1edbi, g\u1ed3m: \u0111\u1ecbnh ngh\u0129a giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c l\u1eadp v\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1, c\u1ea5u tr\u00fac h\u1ed3 s\u01a1 3 c\u1ea5p \u0111\u1ed9, th\u1ee9 t\u1ef1 \u01b0u ti\u00ean ngu\u1ed3n d\u1eef li\u1ec7u so s\u00e1nh, v\u00e0 c\u00e1c r\u1ee7i ro th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn \u1ea5n \u0111\u1ecbnh thu\u1ebf. M\u1ee5c ti\u00eau l\u00e0 gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng tu\u00e2n th\u1ee7 ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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\">\u6307\u6570<\/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=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/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\/ho-so-giao-dich-lien-ket\/#Tai_sao_Ho_so_giao_dich_lien_ket_la_tam_diem_cua_thue_nam_2026\" >\u4e3a\u4ec0\u4e48\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55\u662f 2026 \u5e74\u7a0e\u6536\u7684\u91cd\u70b9\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket\/#Ho_so_giao_dich_lien_ket_la_gi\" >\u4ec0\u4e48\u662f\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket\/#Diem_moi_Nghi_dinh_255_dinh_nghia_ve_giao_dich_lien_ket\" >\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255 \u0111\u1ecbnh ngh\u0129a v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket\/#Cac_truong_hop_duoc_xem_la_co_quan_he_lien_ket\" >\u88ab\u8ba4\u4e3a\u76f8\u5173\u7684\u75c5\u4f8b<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket\/#Doi_tuong_phai_lap_va_mien_lap_Ho_so_giao_dich_lien_ket\" >\u9700\u8981\u7f16\u5236\u5173\u8054\u65b9\u4ea4\u6613\u6587\u4ef6\u7684\u5b9e\u4f53\u548c\u65e0\u9700\u7f16\u5236\u5173\u8054\u65b9\u4ea4\u6613\u6587\u4ef6\u7684\u5b9e\u4f53\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket\/#Nhom_doi_tuong_bat_buoc\" >\u5fc5\u4fee\u7ec4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket\/#Cac_truong_hop_duoc_mien_lap_Ho_so_giao_dich_lien_ket\" >\u514d\u4e8e\u7f16\u5236\u5173\u8054\u65b9\u4ea4\u6613\u6587\u4ef6\u7684\u6848\u4ef6\u3002<\/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\/ho-so-giao-dich-lien-ket\/#Nhom_1_Mien_ke_khai_xac_dinh_gia_dong_thoi_mien_lap_ho_so\" >Nh\u00f3m 1: Mi\u1ec5n k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1, \u0111\u1ed3ng th\u1eddi mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1<\/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\/ho-so-giao-dich-lien-ket\/#Nhom_2_Van_ke_khai_nhung_duoc_mien_lap_ho_so\" >Nh\u00f3m 2: V\u1eabn k\u00ea khai nh\u01b0ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1<\/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-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket\/#Cau_truc_bo_Ho_so_giao_dich_lien_ket_chuan\" >\u6807\u51c6\u5173\u8054\u4ea4\u6613\u6587\u6863\u7ed3\u6784<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket\/#Ho_so_quoc_gia_Local_File\" >\u672c\u5730\u6587\u4ef6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket\/#Ho_so_toan_cau_Master_File\" >\u4e3b\u6587\u4ef6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket\/#Bao_cao_loi_nhuan_lien_quoc_gia_Country-by-Country_Report_%E2%80%93_CbCR\" >\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket\/#Phuong_phap_xac_dinh_gia_giao_dich_lien_ket_Nghi_dinh_255\" >Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket\/#Diem_moi_ve_thu_tu_uu_tien_nguon_du_lieu_so_sanh\" >\u0110i\u1ec3m m\u1edbi v\u1ec1 th\u1ee9 t\u1ef1 \u01b0u ti\u00ean ngu\u1ed3n d\u1eef li\u1ec7u so s\u00e1nh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket\/#Tai_sao_doanh_nghiep_thuong_bi_an_dinh_thue\" >\u4e3a\u4ec0\u4e48\u4f01\u4e1a\u7ecf\u5e38\u9700\u8981\u63a5\u53d7\u7a0e\u52a1\u8bc4\u4f30\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/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\/ho-so-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_Ho_so_giao_dich_lien_ket\" >\u5173\u4e8e\u8054\u76df\u4ea4\u6613\u6982\u51b5\u7684\u5e38\u89c1\u95ee\u9898<\/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\/ho-so-giao-dich-lien-ket\/#Den_thoi_diem_quyet_toan_thue_TNDN_ho_so_giao_dich_lien_ket_chua_hoan_thien_co_bi_phat_khong\" >\u5982\u679c\u5173\u8054\u65b9\u4ea4\u6613\u6587\u4ef6\u5728\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u65f6\u4e0d\u5b8c\u6574\uff0c\u662f\u5426\u4f1a\u53d7\u5230\u5904\u7f5a\uff1f<\/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\/ho-so-giao-dich-lien-ket\/#Doanh_nghiep_duoc_mien_lap_ho_so_giao_dich_lien_ket_thi_co_can_lam_gi_them_khong\" >Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft th\u00ec c\u00f3 c\u1ea7n l\u00e0m g\u00ec th\u00eam 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\/ho-so-giao-dich-lien-ket\/#Nguong_doanh_thu_duoi_500_ty_dong_ap_dung_cho_truong_hop_mien_lap_ho_so_nao\" >\u5982\u679c\u8425\u4e1a\u989d\u4f4e\u4e8e 5000 \u4ebf\u8d8a\u5357\u76fe\uff0c\u54ea\u4e9b\u6848\u4ef6\u53ef\u4ee5\u514d\u4e8e\u63d0\u4ea4\u6587\u4ef6\uff1f<\/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\/ho-so-giao-dich-lien-ket\/#Chua_co_du_lieu_so_sanh_thi_truong_thi_co_nop_quyet_toan_thue_duoc_khong\" >\u6ca1\u6709\u5e02\u573a\u6bd4\u8f83\u6570\u636e\uff0c\u662f\u5426\u53ef\u4ee5\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_Ho_so_giao_dich_lien_ket_la_tam_diem_cua_thue_nam_2026\"><\/span><b>\u4e3a\u4ec0\u4e48\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55\u662f 2026 \u5e74\u7a0e\u6536\u7684\u91cd\u70b9\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">C\u00f3 hai l\u00fd do khi\u1ebfn n\u0103m 2026 l\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u1eb7c bi\u1ec7t.<\/p>\n<p dir=\"ltr\"><strong>Th\u1ee9 nh\u1ea5t, khung ph\u00e1p l\u00fd thay \u0111\u1ed5i.<\/strong> Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 30\/6\/2026, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n n\u0103m 2026 ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp theo quy \u0111\u1ecbnh m\u1edbi, k\u1ec3 c\u1ea3 v\u1edbi nh\u1eefng giao d\u1ecbch ph\u00e1t sinh trong n\u1eeda \u0111\u1ea7u n\u0103m.<\/p>\n<p dir=\"ltr\"><strong>Th\u1ee9 hai, vi\u1ec7c gi\u00e1m s\u00e1t ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd.<\/strong> V\u1edbi vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u, vi\u1ec7c chuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i th\u00f4ng qua gi\u00e1 giao d\u1ecbch n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c gi\u00e1m s\u00e1t qua h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u trao \u0111\u1ed5i qu\u1ed1c t\u1ebf.<\/p>\n<p dir=\"ltr\">Nhi\u1ec1u doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u1ef1c ch\u1ea5t, c\u00f3 l\u1ee3i nhu\u1eadn, nh\u01b0ng v\u1eabn b\u1ecb truy thu h\u00e0ng t\u1ef7 \u0111\u1ed3ng. Nguy\u00ean nh\u00e2n ch\u1ee7 y\u1ebfu kh\u00f4ng ph\u1ea3i l\u00e0 c\u1ed1 t\u00ecnh gian l\u1eadn m\u00e0 l\u00e0 sai s\u00f3t khi l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft:<\/p>\n<ul dir=\"ltr\">\n<li>Kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c t\u00ednh t\u01b0\u01a1ng \u0111\u1ed3ng khi so s\u00e1nh v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng, ho\u1eb7c s\u1eed d\u1ee5ng ngu\u1ed3n d\u1eef li\u1ec7u kh\u00f4ng \u0111\u00fang th\u1ee9 t\u1ef1 \u01b0u ti\u00ean.<\/li>\n<li>Thi\u1ebfu ch\u1ee9ng t\u1eeb ch\u1ee9ng minh b\u1ea3n ch\u1ea5t d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n.<\/li>\n<li>Vi ph\u1ea1m ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_giao_dich_lien_ket_la_gi\"><\/span><b>\u4ec0\u4e48\u662f\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft (Transfer Pricing Documentation) l\u00e0 b\u1ed9 t\u00e0i li\u1ec7u m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp \u0111\u1ec3 ch\u1ee9ng minh r\u1eb1ng m\u1ee9c gi\u00e1 v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn trong c\u00e1c giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp (Arm\u2019s Length Principle), t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Diem_moi_Nghi_dinh_255_dinh_nghia_ve_giao_dich_lien_ket\"><\/span><strong>\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255 \u0111\u1ecbnh ngh\u0129a v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh:<\/p>\n<blockquote><p>\u5173\u8054\u65b9\u4ea4\u6613\u5305\u62ec\u8d27\u7269\u7684\u4e70\u5356\u3001\u4ea4\u6362\u3001\u79df\u8d41\u3001\u51fa\u79df\u3001\u501f\u8d37\u3001\u8f6c\u8ba9\u548c\u8ba9\u4e0e\uff1b\u63d0\u4f9b\u670d\u52a1\uff1b\u501f\u8d37\u3001\u91d1\u878d\u670d\u52a1\u3001\u91d1\u878d\u62c5\u4fdd\u548c\u5176\u4ed6\u91d1\u878d\u5de5\u5177\uff1b\u6709\u5f62\u548c\u65e0\u5f62\u8d44\u4ea7\u7684\u4e70\u5356\u3001\u4ea4\u6362\u3001\u79df\u8d41\u3001\u51fa\u79df\u3001\u501f\u8d37\u3001\u8f6c\u8ba9\u548c\u8ba9\u4e0e\uff1b\u4ee5\u53ca\u5173\u8054\u65b9\u4e4b\u95f4\u8d2d\u4e70\u3001\u51fa\u552e\u548c\u5171\u540c\u4f7f\u7528\u8d44\u4ea7\u3001\u8d44\u672c\u548c\u52b3\u52a8\u529b\u7b49\u8d44\u6e90\u4ee5\u53ca\u5206\u644a\u6210\u672c\u7684\u534f\u8bae\uff0c\u4f46\u4e0d\u5305\u62ec\u53d7\u56fd\u5bb6\u5b9a\u4ef7\u6cd5\u89c4\u5b9a\u7684\u5546\u54c1\u548c\u670d\u52a1\u4ef7\u683c\u7ba1\u5236\u7684\u5546\u4e1a\u4ea4\u6613\u3002.<\/p><\/blockquote>\n<p><strong>\u0110i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh c\u1ea7n l\u01b0u \u00fd: <\/strong>C\u00e1c giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n v\u00e0 th\u1ecfa thu\u1eadn s\u1eed d\u1ee5ng chung ngu\u1ed3n l\u1ef1c, chia s\u1ebb chi ph\u00ed \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn r\u00f5.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_xem_la_co_quan_he_lien_ket\"><\/span><b>\u88ab\u8ba4\u4e3a\u76f8\u5173\u7684\u75c5\u4f8b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u0110\u1ec3 l\u1eadp h\u1ed3 s\u01a1 ch\u00ednh x\u00e1c, b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean l\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u00fang quan h\u1ec7 li\u00ean k\u1ebft. Theo kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft khi thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p ch\u00ednh sau:<\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>\u8d44\u672c\u6240\u6709\u6743\uff1a<\/strong> M\u1ed9t b\u00ean 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 b\u00ean kia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>C\u00f9ng b\u00ean th\u1ee9 ba s\u1edf h\u1eefu:<\/strong> C\u1ea3 hai b\u00ean \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><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>\u6700\u5927\u80a1\u4e1c\uff1a<\/strong> M\u1ed9t b\u00ean l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t v\u1ec1 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu b\u00ean kia v\u00e0 n\u1eafm gi\u1eef \u00edt nh\u1ea5t 10% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u1ee7a b\u00ean kia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>B\u1ea3o l\u00e3nh ho\u1eb7c cho vay v\u1ed1n:<\/strong> M\u1ed9t b\u00ean b\u1ea3o l\u00e3nh ho\u1eb7c cho b\u00ean kia vay v\u1ed1n v\u1edbi \u0111i\u1ec1u ki\u1ec7n kho\u1ea3n v\u1ed1n vay \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu b\u00ean \u0111i vay v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a b\u00ean \u0111i vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Ch\u1ec9 \u0111\u1ecbnh ban l\u00e3nh \u0111\u1ea1o:<\/strong> M\u1ed9t b\u00ean ch\u1ec9 \u0111\u1ecbnh th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh ho\u1eb7c n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t m\u1ed9t b\u00ean kia v\u1edbi \u0111i\u1ec1u ki\u1ec7n s\u1ed1 l\u01b0\u1ee3ng th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh chi\u1ebfm tr\u00ean 50% t\u1ed5ng s\u1ed1 th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o; ho\u1eb7c m\u1ed9t th\u00e0nh vi\u00ean c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>C\u00f9ng ban l\u00e3nh \u0111\u1ea1o:<\/strong> Hai doanh nghi\u1ec7p c\u00f9ng c\u00f3 tr\u00ean 50% th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o ho\u1eb7c c\u00f9ng c\u00f3 m\u1ed9t th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh, ho\u1ea1t \u0111\u1ed9ng kinh doanh do m\u1ed9t b\u00ean th\u1ee9 ba ch\u1ec9 \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>\u0110i\u1ec1u h\u00e0nh chung b\u1edfi c\u00e1 nh\u00e2n\/gia \u0111\u00ecnh:<\/strong> Hai doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ki\u1ec3m so\u00e1t b\u1edfi c\u00e1c c\u00e1 nh\u00e2n c\u00f3 m\u1ed1i quan h\u1ec7 th\u00e2n thi\u1ebft trong gia \u0111\u00ecnh (v\u1ee3, ch\u1ed3ng, cha m\u1eb9, con, anh ch\u1ecb em&#8230;).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>M\u1ed1i quan h\u1ec7 tr\u1ee5 s\u1edf ch\u00ednh &#8211; c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa:<\/strong> Quan h\u1ec7 gi\u1eefa m\u1ed9t doanh nghi\u1ec7p v\u1edbi c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>\u5b9e\u9645\u68c0\u67e5\uff1a<\/strong> M\u1ed9t ho\u1eb7c nhi\u1ec1u doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t c\u00e1 nh\u00e2n th\u00f4ng qua v\u1ed1n g\u00f3p c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3 v\u00e0o doanh nghi\u1ec7p \u0111\u00f3 ho\u1eb7c tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Giao d\u1ecbch th\u1ef1c t\u1ebf x\u00e1c l\u1eadp quan h\u1ec7 li\u00ean k\u1ebft:<\/strong> C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c trong \u0111\u00f3 doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, quy\u1ebft \u0111\u1ecbnh 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><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>M\u1ed1i quan h\u1ec7 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n:<\/strong> Doanh nghi\u1ec7p ph\u00e1t sinh c\u00e1c giao d\u1ecbch nh\u01b0\u1ee3ng, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p><strong>\u65b0\u589e\u529f\u80fd\uff1a<\/strong><\/p>\n<ul>\n<li><strong>Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n v\u1edbi c\u00e1 nh\u00e2n: <\/strong>Doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu trong k\u1ef3 t\u00ednh thu\u1ebf; ho\u1eb7c ph\u00e1t sinh giao d\u1ecbch vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf, v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c v\u1edbi c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 th\u00e2n nh\u00e2n theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>L\u01b0u \u00fd th\u1ef1c ti\u1ec5n:<\/strong><\/p>\n<blockquote><p>H\u00ecnh th\u1ee9c ch\u1ee7 doanh nghi\u1ec7p ho\u1eb7c ng\u01b0\u1eddi th\u00e2n cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n ho\u1eb7c cho m\u01b0\u1ee3n t\u00e0i s\u1ea3n, t\u1eeb k\u00ednh t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2026, n\u1ebfu gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ea1 ng\u01b0\u1ee1ng 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 k\u00e8m theo ngh\u0129a v\u1ee5 k\u00ea khai.<\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_phai_lap_va_mien_lap_Ho_so_giao_dich_lien_ket\"><\/span><b>\u9700\u8981\u7f16\u5236\u5173\u8054\u65b9\u4ea4\u6613\u6587\u4ef6\u7684\u5b9e\u4f53\u548c\u65e0\u9700\u7f16\u5236\u5173\u8054\u65b9\u4ea4\u6613\u6587\u4ef6\u7684\u5b9e\u4f53\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">\u0110\u1ec3 bi\u1ebft doanh nghi\u1ec7p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 v\u00e0 tr\u01b0\u1eddng h\u1ee3p n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 hai ngh\u0129a v\u1ee5 \u0111\u1ed9c l\u1eadp:<\/p>\n<ul>\n<li>Ngh\u0129a v\u1ee5 k\u00ea khai: K\u00ea khai th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u00e0 n\u1ed9p c\u00f9ng t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/li>\n<li>Ngh\u0129a v\u1ee5 l\u1eadp h\u1ed3 s\u01a1: L\u1eadp, l\u01b0u gi\u1eef v\u00e0 xu\u1ea5t tr\u00ecnh H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/li>\n<\/ul>\n<p><strong>\u7b14\u8bb0\uff1a <\/strong>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n ngh\u0129a v\u1ee5 n\u00e0y kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 \u0111\u01b0\u01a1ng nhi\u00ean \u0111\u01b0\u1ee3c mi\u1ec5n ngh\u0129a v\u1ee5 kia.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_doi_tuong_bat_buoc\"><\/span><b>\u5fc5\u4fee\u7ec4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_4012\" aria-describedby=\"caption-attachment-4012\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4012\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Doanh-nghiep-nao-bat-buoc-phai-lap-ho-so-giao-dich-lien-ket.jpg\" alt=\"Nh\u00f3m doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Doanh-nghiep-nao-bat-buoc-phai-lap-ho-so-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Doanh-nghiep-nao-bat-buoc-phai-lap-ho-so-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Doanh-nghiep-nao-bat-buoc-phai-lap-ho-so-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Doanh-nghiep-nao-bat-buoc-phai-lap-ho-so-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Doanh-nghiep-nao-bat-buoc-phai-lap-ho-so-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4012\" class=\"wp-caption-text\">\u8be5\u4f01\u4e1a\u96c6\u56e2\u9700\u8981\u521b\u5efa\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">T\u1ea5t c\u1ea3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u1ec1u ph\u1ea3i k\u00ea khai th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh (<strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/drive.google.com\/file\/d\/19Y4PC9LO40on0JlbBeedC34IN1VVr0aU\/view?usp=sharing\" rel=\"nofollow noopener\" target=\"_blank\">T\u1ea3i xu\u1ed1ng Ph\u1ee5 l\u1ee5c I<\/a><\/span><\/strong>). N\u1ebfu kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n t\u1ea1i \u0110i\u1ec1u 20, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5177\u4f53\u800c\u8a00\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u662f\u6307\u5173\u8054\u65b9\u4e4b\u95f4\u53d1\u751f\u4ee5\u4e0b\u7ecf\u6d4e\u6d3b\u52a8\u65f6\u4ea7\u751f\u7684\u4ea4\u6613\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>H\u00e0ng h\u00f3a:<\/strong> Mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng h\u00e0ng h\u00f3a;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>D\u1ecbch v\u1ee5:<\/strong> D\u1ecbch v\u1ee5 qu\u1ea3n l\u00fd, h\u1ed7 tr\u1ee3 k\u1ef9 thu\u1eadt, d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, logistics, qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1&#8230;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>T\u00e0i s\u1ea3n h\u1eefu h\u00ecnh v\u00e0 v\u00f4 h\u00ecnh:<\/strong> Bao g\u1ed3m c\u1ea3 t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh (m\u00e1y m\u00f3c, nh\u00e0 x\u01b0\u1edfng) v\u00e0 c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh (quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, nh\u00e3n hi\u1ec7u, b\u00ed quy\u1ebft kinh doanh, b\u1eb1ng s\u00e1ng ch\u1ebf).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Giao d\u1ecbch t\u00e0i ch\u00ednh:<\/strong> Ho\u1ea1t \u0111\u1ed9ng vay, cho vay, b\u1ea3o l\u00e3nh vay v\u1ed1n, cung c\u1ea5p c\u00e1c ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh, th\u1ecfa thu\u1eadn b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 n\u1ed9i b\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Th\u1ecfa thu\u1eadn v\u1ec1 ngu\u1ed3n l\u1ef1c:<\/strong> Mua, b\u00e1n, th\u1ecfa thu\u1eadn s\u1eed d\u1ee5ng chung ngu\u1ed3n l\u1ef1c, chia s\u1ebb chi ph\u00ed gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5e94\u6ce8\u610f\uff0c\u4efb\u4f55\u5728\u5173\u8054\u65b9\u4e4b\u95f4\u4ea7\u751f\u7ecf\u6d4e\u5229\u76ca\u7684\u4ea4\u6613\uff08\u65e0\u8bba\u662f\u5426\u6d89\u53ca\u73b0\u91d1\uff09\u90fd\u5fc5\u987b\u5728\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55\u4e2d\u8bb0\u5f55\u548c\u7533\u62a5\u3002<\/span><\/p>\n<blockquote><p><b>\u67e5\u770b\u8be6\u60c5\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-to-khai-giao-dich-lien-ket\/\">\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5\u8868\u586b\u5199\u8bf4\u660e\u3002<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_mien_lap_Ho_so_giao_dich_lien_ket\"><\/span><b>\u514d\u4e8e\u7f16\u5236\u5173\u8054\u65b9\u4ea4\u6613\u6587\u4ef6\u7684\u6848\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_4011\" aria-describedby=\"caption-attachment-4011\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4011\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-truong-hop-duoc-mien-lap-ho-so-giao-dich-lien-ket-theo-Nghi-dinh-132.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-truong-hop-duoc-mien-lap-ho-so-giao-dich-lien-ket-theo-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-truong-hop-duoc-mien-lap-ho-so-giao-dich-lien-ket-theo-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-truong-hop-duoc-mien-lap-ho-so-giao-dich-lien-ket-theo-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-truong-hop-duoc-mien-lap-ho-so-giao-dich-lien-ket-theo-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-truong-hop-duoc-mien-lap-ho-so-giao-dich-lien-ket-theo-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4011\" class=\"wp-caption-text\">\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\uff0c\u514d\u4e8e\u63d0\u4ea4\u5173\u8054\u65b9\u4ea4\u6613\u6587\u4ef6\u7684\u6848\u4ef6<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u4ee5\u4e0b\u7279\u5b9a\u60c5\u51b5\u4e0b\uff0c\u4f01\u4e1a\u53ef\u514d\u4e8e\u7f16\u5236\u672c\u5730\u6587\u4ef6\u3001\u4e3b\u6587\u4ef6\u548c\u56fd\u522b\u635f\u76ca\u62a5\u544a\uff08CbCR\uff09\uff1a<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_1_Mien_ke_khai_xac_dinh_gia_dong_thoi_mien_lap_ho_so\"><\/span><b>Nh\u00f3m 1: Mi\u1ec5n k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1, \u0111\u1ed3ng th\u1eddi mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p dir=\"ltr\">Nh\u00f3m n\u00e0y \u00e1p d\u1ee5ng khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf <strong>ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft trong n\u01b0\u1edbc<\/strong> v\u00e0 \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n:<\/p>\n<ul dir=\"ltr\">\n<li>C\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u1ec1u l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNDN t\u1ea1i Vi\u1ec7t Nam;<\/li>\n<li>C\u00e1c b\u00ean \u00e1p d\u1ee5ng c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/li>\n<li>Kh\u00f4ng b\u00ean n\u00e0o \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN trong k\u1ef3 t\u00ednh thu\u1ebf.<\/li>\n<\/ul>\n<p dir=\"ltr\">Doanh nghi\u1ec7p thu\u1ed9c nh\u00f3m n\u00e0y \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai t\u1ea1i M\u1ee5c III, M\u1ee5c IV Ph\u1ee5 l\u1ee5c I v\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1. Tuy nhi\u00ean, doanh nghi\u1ec7p <strong>v\u1eabn ph\u1ea3i k\u00ea khai c\u0103n c\u1ee9 mi\u1ec5n tr\u1eeb t\u1ea1i M\u1ee5c I, M\u1ee5c II Ph\u1ee5 l\u1ee5c I<\/strong>.<\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_2_Van_ke_khai_nhung_duoc_mien_lap_ho_so\"><\/span><b>Nh\u00f3m 2: V\u1eabn k\u00ea khai nh\u01b0ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo Ph\u1ee5 l\u1ee5c I, nh\u01b0ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 n\u1ebfu thu\u1ed9c m\u1ed9t trong ba tr\u01b0\u1eddng h\u1ee3p sau.<\/p>\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 1: Ng\u01b0\u1ee1ng v\u00e0 gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft<\/strong><\/p>\n<p>Doanh nghi\u1ec7p c\u00f3 doanh thu ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng <strong>\u548c<\/strong> t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng.<\/p>\n<p style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p 2: \u0110\u00e3 k\u00fd th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 thu\u1ebf APA<\/b><\/p>\n<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 k\u00fd APA v\u00e0 n\u1ed9p B\u00e1o c\u00e1o th\u01b0\u1eddng ni\u00ean theo quy \u0111\u1ecbnh. C\u00e1c giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng thu\u1ed9c ph\u1ea1m vi APA v\u1eabn ph\u1ea3i k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 theo \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. V\u00ec v\u1eady, vi\u1ec7c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 ch\u1ec9 \u00e1p d\u1ee5ng cho ph\u1ea7n giao d\u1ecbch n\u1eb1m trong ph\u1ea1m vi APA.<\/p>\n<p><strong>\u0110i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh: Ng\u01b0\u1ee1ng doanh thu v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn<\/strong><\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u00e1p d\u1ee5ng khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n kinh doanh <strong>kh\u00f4ng ph\u00e1t sinh doanh thu, chi ph\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh<\/strong>, c\u00f3 <strong>doanh thu d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng<\/strong>, <strong>b\u1ecf \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n<\/strong> v\u00e0 \u00e1p d\u1ee5ng t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 thu\u1ebf TNDN (<strong>kh\u00f4ng bao g\u1ed3m ch\u00eanh l\u1ec7ch doanh thu v\u00e0 chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/strong>) tr\u00ean doanh thu thu\u1ea7n theo c\u00e1c m\u1ee9c:<\/p>\n<ul>\n<li>\u5206\u53d1\uff1a\u4ece 5% \u5f00\u59cb\uff1b;<\/li>\n<li>\u751f\u4ea7\uff1a\u4ece 10% \u5f00\u59cb\uff1b;<\/li>\n<li>\u5904\u7406\uff1a\u4ece 15% \u5f00\u59cb\u3002<\/li>\n<\/ul>\n<blockquote><p><strong>\u67e5\u770b\u8be6\u60c5\uff1a <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/mien-lap-ho-so-giao-dich-lien-ket\/\">\u5173\u8054\u65b9\u4ea4\u6613\u65e0\u9700\u63d0\u4f9b\u4efb\u4f55\u6587\u4ef6\u3002.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_truc_bo_Ho_so_giao_dich_lien_ket_chuan\"><\/span><b>\u6807\u51c6\u5173\u8054\u4ea4\u6613\u6587\u6863\u7ed3\u6784<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">Theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u00e0 th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf (OECD BEPS Action 13), b\u1ed9 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ea7y \u0111\u1ee7 g\u1ed3m ba c\u1ea5p \u0111\u1ed9.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_quoc_gia_Local_File\"><\/span><b>\u672c\u5730\u6587\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-quoc-gia-giao-dich-lien-ket\/\">\u5173\u8054\u65b9\u4ea4\u6613\u5168\u56fd\u6982\u51b5<\/a><\/span><\/strong> \u672c\u5730\u6587\u4ef6\u5728\u8bc1\u660e\u671f\u95f4\u5185\u53d1\u751f\u7684\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5408\u6cd5\u6027\u65b9\u9762\u8d77\u7740\u81f3\u5173\u91cd\u8981\u7684\u4f5c\u7528\u3002\u4e8b\u5b9e\u4e0a\uff0c\u8fd9\u4e5f\u662f\u8d8a\u5357\u7a0e\u52a1\u673a\u5173\u5ba1\u67e5\u7684\u9996\u8981\u6587\u4ef6\uff0c\u56e0\u6b64\u4f01\u4e1a\u9700\u8981\u8ba4\u771f\u51c6\u5907\u4ee5\u4e0b\u4fe1\u606f\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u529f\u80fd\uff1a\u63d0\u4f9b\u516c\u53f8\u5728\u8d8a\u5357\u5173\u8054\u65b9\u4ea4\u6613\u7684\u8be6\u7ec6\u4fe1\u606f\u3002\u8fd9\u662f\u7a0e\u52a1\u673a\u5173\u6838\u5b9e\u516c\u53f8\u662f\u5426\u9075\u5b88\u5e02\u573a\u5b9a\u4ef7\u7684\u5173\u952e\u6587\u4ef6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5185\u5bb9\uff1a\u516c\u53f8\u7ec4\u7ec7\u7ed3\u6784\u56fe\u63cf\u8ff0\uff1b\u4e1a\u52a1\u6218\u7565\uff1b\u5173\u8054\u65b9\u4ea4\u6613\u8be6\u60c5\uff08\u4ef7\u503c\u3001\u652f\u4ed8\u65b9\u5f0f\uff09\uff1b\u529f\u80fd\u3001\u8d44\u4ea7\u548c\u98ce\u9669\u5206\u6790\uff08FAR \u5206\u6790\uff09\uff1b\u4ee5\u53ca\u6700\u91cd\u8981\u7684\u7ecf\u6d4e\u5206\u6790\uff0c\u4ee5\u6bd4\u8f83\u516c\u53f8\u4e0e\u53ef\u6bd4\u72ec\u7acb\u5b9e\u4f53\u7684\u76c8\u5229\u80fd\u529b\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_toan_cau_Master_File\"><\/span>\u4e3b\u6587\u4ef6<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3b\u6587\u4ef6\u65e8\u5728\u5168\u9762\u6982\u8ff0\u6574\u4e2a\u8de8\u56fd\u516c\u53f8\u7684\u8fd0\u8425\u60c5\u51b5\uff0c\u4ece\u800c\u5e2e\u52a9\u7a0e\u52a1\u673a\u5173\u8bc4\u4f30\u5404\u56fd\u8f6c\u8ba9\u5b9a\u4ef7\u653f\u7b56\u7684\u4e00\u81f4\u6027\u3002\u4e3b\u6587\u4ef6\u7684\u5185\u5bb9\u901a\u5e38\u4fa7\u91cd\u4e8e\u4ee5\u4e0b\u6838\u5fc3\u4fe1\u606f\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9c n\u0103ng: Cung c\u1ea5p b\u1ee9c tranh t\u1ed5ng th\u1ec3 v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh to\u00e0n c\u1ea7u c\u1ee7a t\u1eadp \u0111o\u00e0n, gi\u00fap c\u01a1 quan thu\u1ebf \u0111\u00e1nh gi\u00e1 t\u00ednh nh\u1ea5t qu\u00e1n c\u1ee7a ch\u00ednh s\u00e1ch gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng gi\u1eefa c\u00e1c qu\u1ed1c gia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9i dung: C\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c s\u1edf h\u1eefu t\u1eadp \u0111o\u00e0n; c\u00e1c l\u0129nh v\u1ef1c kinh doanh mang l\u1ea1i l\u1ee3i nhu\u1eadn ch\u00ednh; chu\u1ed7i cung \u1ee9ng h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5; danh m\u1ee5c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u1ee7a t\u1eadp \u0111o\u00e0n; c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_cao_loi_nhuan_lien_quoc_gia_Country-by-Country_Report_%E2%80%93_CbCR\"><\/span><b>\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u65e8\u5728\u4e3a\u7a0e\u52a1\u673a\u5173\u63d0\u4f9b\u8de8\u56fd\u516c\u53f8\u5728\u5168\u7403\u8303\u56f4\u5185\u7684\u6536\u5165\u3001\u5229\u6da6\u548c\u7eb3\u7a0e\u4e49\u52a1\u5206\u914d\u7684\u5168\u9762\u6982\u89c8\u3002\u56e0\u6b64\uff0c\u56fd\u522b\u62a5\u544a\u91cd\u70b9\u53cd\u6620\u4ee5\u4e0b\u51e0\u4e2a\u5173\u952e\u65b9\u9762\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9c n\u0103ng: C\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd r\u1ee7i ro v\u0129 m\u00f4, gi\u00fap c\u01a1 quan thu\u1ebf nh\u1eadn di\u1ec7n vi\u1ec7c \u0111i\u1ec1u chuy\u1ec3n l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c qu\u1ed1c gia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9i dung: Doanh thu, l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf, thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p, v\u1ed1n, s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n vi\u00ean v\u00e0 t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh t\u1ea1i t\u1eebng qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i t\u1eadp \u0111o\u00e0n ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<p><strong>\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255 v\u1ec1 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia: <\/strong>C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Vi\u1ec7t Nam c\u00f3 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u trong n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1eeb 750 tri\u1ec7u Euro tr\u1edf l\u00ean ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p CbCR. Quy \u0111\u1ecbnh c\u0169 l\u00e0 18.000 t\u1ef7 \u0111\u1ed3ng, t\u00ednh theo doanh thu c\u1ee7a ch\u00ednh k\u1ef3 t\u00ednh thu\u1ebf. CbCR \u0111\u01b0\u1ee3c n\u1ed9p theo \u0111\u1ecbnh d\u1ea1ng XML qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf. T\u1ef7 gi\u00e1 quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 gi\u00e1 do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 cho th\u00e1ng 12 c\u1ee7a n\u0103m li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o.<\/p>\n<p style=\"text-align: justify;\">X\u00e2y d\u1ef1ng \u0111\u1ea7y \u0111\u1ee7 b\u1ed9 h\u1ed3 s\u01a1 3 c\u1ea5p \u0111\u1ed9 m\u1edbi ch\u1ec9 l\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ea7n. Y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh \u0111\u1ec3 h\u1ed3 s\u01a1 th\u1ef1c s\u1ef1 b\u1ea3o v\u1ec7 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p n\u1eb1m \u1edf ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 ngu\u1ed3n d\u1eef li\u1ec7u so s\u00e1nh. \u0110\u1ec3 b\u1ea3o \u0111\u1ea3m t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a d\u1eef li\u1ec7u v\u00e0 kh\u1ea3 n\u0103ng gi\u1ea3i tr\u00ecnh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc <span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\">\u5173\u8054\u65b9\u4ea4\u6613\u6587\u4ef6\u670d\u52a1<\/a><\/strong><\/span>. Chu\u1ea9n h\u00f3a ngay t\u1eeb \u0111\u1ea7u gi\u00fap gi\u1ea3m \u00e1p l\u1ef1c m\u00f9a quy\u1ebft to\u00e1n v\u00e0 h\u1ea1n ch\u1ebf \u0111\u00e1ng k\u1ec3 nguy c\u01a1 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_xac_dinh_gia_giao_dich_lien_ket_Nghi_dinh_255\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ti\u1ebfp t\u1ee5c quy \u0111\u1ecbnh c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u1ea1i \u0110i\u1ec1u 13, \u0110i\u1ec1u 14 v\u00e0 \u0110i\u1ec1u 15, g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u4ea4\u6613\u53ef\u6bd4\u4ef7\u683c\u6cd5\uff08CUP\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8f6c\u552e\u4ef7\u683c\u6cd5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6210\u672c\u52a0\u6210\u6cd5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u6da6\u7387\u6bd4\u8f83\u6cd5\uff08PMM\uff09\u2014\u2014\u6700\u5e38\u7528\u7684\u65b9\u6cd5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u6da6\u5206\u5272\u6cd5\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_ve_thu_tu_uu_tien_nguon_du_lieu_so_sanh\"><\/span><strong>\u0110i\u1ec3m m\u1edbi v\u1ec1 th\u1ee9 t\u1ef1 \u01b0u ti\u00ean ngu\u1ed3n d\u1eef li\u1ec7u so s\u00e1nh<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u00e2y l\u00e0 thay \u0111\u1ed5i c\u00f3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ch\u1ea5t l\u01b0\u1ee3ng h\u1ed3 s\u01a1. Theo kho\u1ea3n 3 \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean:<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u987a\u5e8f<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6570\u636e\u6765\u6e90<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f18\u5148\u7ea71<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5728\u8bc1\u5238\u5e02\u573a\u4e0a\u516c\u5f00\u53d1\u5e03\u7684\u4fe1\u606f\u548c\u6570\u636e\uff1b\u5728\u56fd\u5185\u548c\u56fd\u9645\u5546\u54c1\u3001\u670d\u52a1\u4ea4\u6613\u5e73\u53f0\u4e0a\u53d1\u5e03\u7684\u4fe1\u606f\u548c\u6570\u636e\uff1b \u56fd\u5bb6\u6570\u636e\u5e93\u4e2d\u7684\u4fe1\u606f\uff0c\u4ee5\u53ca\u7531\u56fd\u5185\u5404\u673a\u5173\u3001\u90e8\u59d4\u3001\u884c\u4e1a\u90e8\u95e8\u6216\u5176\u4ed6\u5b98\u65b9\u6765\u6e90\u516c\u5f00\u53d1\u5e03\u7684\u4fe1\u606f<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f18\u5148\u7ea72<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8d38\u6613\u6570\u636e\u5e93<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f18\u5148\u7ea73<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7ba1\u7406\u6570\u636e\u5e93<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p dir=\"ltr\">Vi\u1ec7c \u00e1p d\u1ee5ng th\u1ee9 t\u1ef1 \u01b0u ti\u00ean n\u00e0y ph\u1ea3i b\u1ea3o \u0111\u1ea3m nguy\u00ean t\u1eafc ph\u00e2n t\u00edch, so s\u00e1nh theo \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh.<\/p>\n<p dir=\"ltr\">Kho\u1ea3n 4 \u0110i\u1ec1u 17 c\u00f2n quy \u0111\u1ecbnh th\u1ee9 t\u1ef1 \u01b0u ti\u00ean l\u1ef1a ch\u1ecdn <strong>\u6bd4\u8f83\u5bf9\u8c61<\/strong>:<\/p>\n<ul dir=\"ltr\">\n<li>\u7eb3\u7a0e\u4eba\u7684\u5185\u90e8\u53ef\u6bd4\u5bf9\u8c61\uff1b;<\/li>\n<li>\u4e0e\u7eb3\u7a0e\u4eba\u4f4d\u4e8e\u540c\u4e00\u56fd\u5bb6\u6216\u5730\u533a\u7684\u5c45\u6c11\uff1b;<\/li>\n<li>\u8be5\u5730\u533a\u5404\u56fd\u7684\u76ee\u6807\u7fa4\u4f53\u5728\u884c\u4e1a\u6761\u4ef6\u548c\u7ecf\u6d4e\u53d1\u5c55\u6c34\u5e73\u65b9\u9762\u5177\u6709\u76f8\u4f3c\u6027\u3002.<\/li>\n<\/ul>\n<blockquote><p><strong>\u67e5\u770b\u8be6\u60c5\uff1a <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket\/\">\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u7ba1\u7406\u6570\u636e\u5e93\u3002.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_thuong_bi_an_dinh_thue\"><\/span><b>\u4e3a\u4ec0\u4e48\u4f01\u4e1a\u7ecf\u5e38\u9700\u8981\u63a5\u53d7\u7a0e\u52a1\u8bc4\u4f30\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4010\" aria-describedby=\"caption-attachment-4010\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4010\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-rui-ro-trong-ho-so-giao-dich-lien-ket-khien-doanh-nghiep-bi-an-dinh-thue.jpg\" alt=\"Nh\u1eefng r\u1ee7i ro trong h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft khi\u1ebfn doanh nghi\u1ec7p b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-rui-ro-trong-ho-so-giao-dich-lien-ket-khien-doanh-nghiep-bi-an-dinh-thue.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-rui-ro-trong-ho-so-giao-dich-lien-ket-khien-doanh-nghiep-bi-an-dinh-thue-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-rui-ro-trong-ho-so-giao-dich-lien-ket-khien-doanh-nghiep-bi-an-dinh-thue-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-rui-ro-trong-ho-so-giao-dich-lien-ket-khien-doanh-nghiep-bi-an-dinh-thue-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-rui-ro-trong-ho-so-giao-dich-lien-ket-khien-doanh-nghiep-bi-an-dinh-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4010\" class=\"wp-caption-text\">\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55\u4e2d\u7684\u98ce\u9669\u53ef\u80fd\u5bfc\u81f4\u4f01\u4e1a\u88ab\u4e0d\u516c\u5e73\u5730\u8bc4\u4f30\u7a0e\u6b3e\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">Trong thanh tra, c\u01a1 quan thu\u1ebf kh\u00f4ng ch\u1ec9 xem doanh nghi\u1ec7p c\u00f3 l\u1eadp h\u1ed3 s\u01a1 hay kh\u00f4ng. C\u01a1 quan thu\u1ebf c\u00f2n \u0111\u00e1nh gi\u00e1 ch\u1ea5t l\u01b0\u1ee3ng h\u1ed3 s\u01a1, t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a ngu\u1ed3n d\u1eef li\u1ec7u so s\u00e1nh v\u00e0 m\u1ee9c \u0111\u1ed9 s\u1eb5n s\u00e0ng cung c\u1ea5p t\u00e0i li\u1ec7u. B\u1ea3ng d\u01b0\u1edbi t\u1ed5ng h\u1ee3p c\u00e1c r\u1ee7i ro tr\u1ecdng y\u1ebfu theo khung ph\u00e1p l\u00fd m\u1edbi.<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u5173\u8054\u65b9\u4ea4\u6613\u5e38\u89c1\u98ce\u9669\u6982\u8ff0\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u98ce\u9669<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u73b0\u5b9e<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7a0e\u52a1\u5f71\u54cd<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u0110\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh kh\u00f4ng t\u01b0\u01a1ng \u0111\u1ed3ng ho\u1eb7c sai th\u1ee9 t\u1ef1 ngu\u1ed3n d\u1eef li\u1ec7u<\/td>\n<td style=\"text-align: left;\">Ch\u1ecdn doanh nghi\u1ec7p so s\u00e1nh kh\u00e1c bi\u1ec7t v\u1ec1 ch\u1ee9c n\u0103ng, quy m\u00f4, r\u1ee7i ro; ho\u1eb7c d\u00f9ng ngay c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i m\u00e0 kh\u00f4ng r\u00e0 so\u00e1t ngu\u1ed3n d\u1eef li\u1ec7u \u01b0u ti\u00ean<\/td>\n<td style=\"text-align: left;\">Kho\u1ea3ng gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp b\u1ecb b\u00e1c b\u1ecf; C\u01a1 quan thu\u1ebf s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ea1i v\u00e0 \u1ea5n \u0111\u1ecbnh thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t tr\u1ea7n theo Kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u603b\u5229\u606f\u652f\u51fa\u8d85\u8fc7 30% EBITDA \u5728\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u6216\u503a\u52a1\u5bc6\u96c6\u578b\u4f01\u4e1a\u4e2d\u5f88\u5e38\u89c1\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Ph\u1ea7n chi ph\u00ed v\u01b0\u1ee3t tr\u1ea7n kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi t\u00ednh thu\u1ebf TNDN, l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 m\u1ea5t quy\u1ec1n chuy\u1ec3n sang k\u1ef3 sau<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55\u4e0d\u53ef\u7528\u3002<\/span><\/td>\n<td style=\"text-align: left;\">Kh\u00f4ng ho\u00e0n thi\u1ec7n tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m k\u00ea khai quy\u1ebft to\u00e1n; ch\u1eadm cung c\u1ea5p khi C\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u<\/td>\n<td style=\"text-align: left;\">M\u1ea5t l\u1ee3i th\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh gi\u00e1, b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 c\u00f3 nguy c\u01a1 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">B\u1ecf s\u00f3t quan h\u1ec7 li\u00ean k\u1ebft m\u1edbi ph\u00e1t sinh<\/span><\/td>\n<td style=\"text-align: left;\">Kh\u00f4ng nh\u1eadn di\u1ec7n giao d\u1ecbch vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n<\/td>\n<td style=\"text-align: left;\">K\u00ea khai thi\u1ebfu trong Ph\u1ee5 l\u1ee5c I, b\u1ecb truy thu n\u1ebfu gi\u00e1 giao d\u1ecbch kh\u00f4ng ph\u00f9 h\u1ee3p nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">R\u1ee7i ro trong h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft hi\u1ebfm khi \u0111\u1ebfn t\u1eeb vi\u1ec7c c\u1ed1 t\u00ecnh vi ph\u1ea1m. Ph\u1ea7n l\u1edbn xu\u1ea5t ph\u00e1t t\u1eeb sai s\u00f3t k\u1ef9 thu\u1eadt v\u00e0 vi\u1ec7c ch\u01b0a k\u1ecbp c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi. Ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t quan h\u1ec7 li\u00ean k\u1ebft theo \u0110i\u1ec1u 5, ki\u1ec3m tra th\u1ee9 t\u1ef1 ngu\u1ed3n d\u1eef li\u1ec7u theo \u0110i\u1ec1u 17, ki\u1ec3m so\u00e1t ng\u01b0\u1ee1ng 30% EBITDA v\u00e0 ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n s\u1ebd gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf t\u1ed1i \u0111a nguy c\u01a1 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf trong n\u0103m 2026 v\u00e0 c\u00e1c k\u1ef3 ti\u1ebfp theo.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p dir=\"ltr\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP k\u1ebf th\u1eeba ph\u1ea7n l\u1edbn khung quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, nh\u01b0ng c\u00f3 b\u1ed1n thay \u0111\u1ed5i doanh nghi\u1ec7p c\u1ea7n n\u1eafm ngay cho k\u1ef3 quy\u1ebft to\u00e1n 2026:<\/p>\n<ul dir=\"ltr\">\n<li>Ph\u1ea1m vi giao d\u1ecbch v\u00e0 quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng, bao g\u1ed3m c\u1ea3 m\u01b0\u1ee3n, cho m\u01b0\u1ee3n.<\/li>\n<li>Ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 theo t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c n\u00e2ng l\u00ean d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng.<\/li>\n<li>Ngu\u1ed3n d\u1eef li\u1ec7u so s\u00e1nh ph\u1ea3i tu\u00e2n theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean b\u1eaft bu\u1ed9c.<\/li>\n<li>Ng\u01b0\u1ee1ng CbCR chuy\u1ec3n sang chu\u1ea9n 750 tri\u1ec7u Euro theo th\u00f4ng l\u1ec7 OECD.<\/li>\n<\/ul>\n<p dir=\"ltr\">Vi\u1ec7c s\u1eed d\u1ee5ng <span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-giao-dich-lien-ket\/\">\u5173\u8054\u65b9\u4ea4\u6613\u54a8\u8be2\u670d\u52a1<\/a><\/strong><\/span> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch, kinh nghi\u1ec7m, gi\u00fap doanh nghi\u1ec7p r\u00e0 so\u00e1t r\u1ee7i ro v\u00e0 chu\u1ea9n h\u00f3a Local File, Master File, CbCR \u0111\u00fang quy \u0111\u1ecbnh m\u1edbi. V\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia v\u00e0 doanh nghi\u1ec7p FDI c\u00f3 giao d\u1ecbch ph\u1ee9c t\u1ea1p, gi\u1ea3i ph\u00e1p <strong><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-chuyen-gia\/\">\u8f6c\u8ba9\u5b9a\u4ef7\u54a8\u8be2<\/a><\/strong> \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch gi\u00e1 ph\u00f9 h\u1ee3p ngay t\u1eeb \u0111\u1ea7u k\u1ef3.<\/p>\n<p dir=\"ltr\">N\u1ebfu doanh nghi\u1ec7p \u0111ang c\u00f3 giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft ho\u1eb7c ch\u01b0a ch\u1eafc m\u00ecnh thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1eadp hay \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh m\u1edbi, vi\u1ec7c r\u00e0 so\u00e1t s\u1edbm s\u1ebd gi\u00fap ph\u00e1t hi\u1ec7n k\u1ecbp th\u1eddi c\u00e1c \u0111i\u1ec3m ch\u01b0a ph\u00f9 h\u1ee3p v\u00e0 \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p ph\u00e1p tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf v\u00e0o cu\u1ed9c.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8054\u7cfb MAN \u2013 Master Accountant Network\uff0c\u83b7\u53d6\u6709\u5173\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u89c4\u7684\u8be6\u7ec6\u652f\u6301\u548c\u5efa\u8bae\uff01<\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/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\">  \u8054\u7cfb\u6211\u4eec\u8fdb\u884c\u54a8\u8be2 <\/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>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/li>\n<li aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b> 0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b> man@man.net.vn<\/li>\n<li aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <strong><a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"nofollow noopener\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/a><\/strong><\/li>\n<li aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b> <strong><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"nofollow noopener\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002\u00a0<\/a><\/strong><\/li>\n<\/ul>\n<p>\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <strong><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"nofollow noopener\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/strong>. \u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Ho_so_giao_dich_lien_ket\"><\/span><b>\u5173\u4e8e\u8054\u76df\u4ea4\u6613\u6982\u51b5\u7684\u5e38\u89c1\u95ee\u9898<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 dir=\"ltr\"><span class=\"ez-toc-section\" id=\"Den_thoi_diem_quyet_toan_thue_TNDN_ho_so_giao_dich_lien_ket_chua_hoan_thien_co_bi_phat_khong\"><\/span>\u5982\u679c\u5173\u8054\u65b9\u4ea4\u6613\u6587\u4ef6\u5728\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u65f6\u4e0d\u5b8c\u6574\uff0c\u662f\u5426\u4f1a\u53d7\u5230\u5904\u7f5a\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\">C\u00f3 r\u1ee7i ro. Theo kho\u1ea3n 3 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, h\u1ed3 s\u01a1 ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNDN h\u00e0ng n\u0103m v\u00e0 ph\u1ea3i l\u01b0u gi\u1eef, xu\u1ea5t tr\u00ecnh theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf. N\u1ebfu h\u1ed3 s\u01a1 ch\u01b0a ho\u00e0n thi\u1ec7n ho\u1eb7c kh\u00f4ng \u0111\u01b0\u1ee3c cung c\u1ea5p \u0111\u00fang th\u1eddi h\u1ea1n khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u, doanh nghi\u1ec7p c\u00f3 nguy c\u01a1 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/p>\n<h3 dir=\"ltr\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_duoc_mien_lap_ho_so_giao_dich_lien_ket_thi_co_can_lam_gi_them_khong\"><\/span>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft th\u00ec c\u00f3 c\u1ea7n l\u00e0m g\u00ec th\u00eam kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\">C\u00f3. D\u00f9 thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 theo \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c I k\u00e8m t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN, \u00edt nh\u1ea5t l\u00e0 ph\u1ea7n c\u0103n c\u1ee9 mi\u1ec5n tr\u1eeb. Doanh nghi\u1ec7p c\u0169ng c\u1ea7n l\u01b0u gi\u1eef t\u00e0i li\u1ec7u ch\u1ee9ng minh \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n (doanh thu, gi\u00e1 tr\u1ecb giao d\u1ecbch, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn\u2026) \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi thanh tra, ki\u1ec3m tra.<\/p>\n<h3 dir=\"ltr\"><span class=\"ez-toc-section\" id=\"Nguong_doanh_thu_duoi_500_ty_dong_ap_dung_cho_truong_hop_mien_lap_ho_so_nao\"><\/span>\u5982\u679c\u8425\u4e1a\u989d\u4f4e\u4e8e 5000 \u4ebf\u8d8a\u5357\u76fe\uff0c\u54ea\u4e9b\u6848\u4ef6\u53ef\u4ee5\u514d\u4e8e\u63d0\u4ea4\u6587\u4ef6\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\">Ng\u01b0\u1ee1ng n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng cho tr\u01b0\u1eddng h\u1ee3p t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 20: doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh doanh thu, chi ph\u00ed t\u1eeb khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 \u0111\u1ea1t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1ed1i thi\u1ec3u theo l\u0129nh v\u1ef1c (ph\u00e2n ph\u1ed1i 5%, s\u1ea3n xu\u1ea5t 10%, gia c\u00f4ng 15%).<\/p>\n<h3 dir=\"ltr\"><span class=\"ez-toc-section\" id=\"Chua_co_du_lieu_so_sanh_thi_truong_thi_co_nop_quyet_toan_thue_duoc_khong\"><\/span>\u6ca1\u6709\u5e02\u573a\u6bd4\u8f83\u6570\u636e\uff0c\u662f\u5426\u53ef\u4ee5\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\">Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p quy\u1ebft to\u00e1n \u0111\u00fang h\u1ea1n. Tuy nhi\u00ean, vi\u1ec7c ch\u01b0a c\u00f3 d\u1eef li\u1ec7u so s\u00e1nh l\u00e0 r\u1ee7i ro l\u1edbn v\u00ec h\u1ed3 s\u01a1 ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n. Khi t\u00ecm d\u1eef li\u1ec7u, doanh nghi\u1ec7p c\u1ea7n \u0111i theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean t\u1ea1i \u0110i\u1ec1u 17: d\u1eef li\u1ec7u c\u00f4ng khai ch\u00ednh th\u1ee9c tr\u01b0\u1edbc, r\u1ed3i \u0111\u1ebfn c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i. N\u1ebfu h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ea1t y\u00eau c\u1ea7u, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 d\u00f9ng c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh. Giai \u0111o\u1ea1n th\u00e1ng 1 \u0111\u1ebfn th\u00e1ng 3 l\u00e0 th\u1eddi \u0111i\u1ec3m quan tr\u1ecdng \u0111\u1ec3 ho\u00e0n thi\u1ec7n ph\u00e2n t\u00edch so s\u00e1nh.<\/p>","protected":false},"excerpt":{"rendered":"<p>H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111ang l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung tu\u00e2n th\u1ee7 thu\u1ebf quan tr\u1ecdng nh\u1ea5t \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p FDI v\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia t\u1ea1i Vi\u1ec7t Nam. Hai y\u1ebfu t\u1ed1 l\u00e0m n\u1ed9i dung n\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c ch\u00fa \u00fd: Vi\u1ec7t Nam \u0111\u00e3 \u00e1p d\u1ee5ng thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4009,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2769","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\/2769","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=2769"}],"version-history":[{"count":5,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2769\/revisions"}],"predecessor-version":[{"id":5237,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2769\/revisions\/5237"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4009"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2769"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2769"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2769"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}