{"id":2775,"date":"2026-01-09T00:46:45","date_gmt":"2026-01-09T07:46:45","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2775"},"modified":"2026-01-09T00:46:45","modified_gmt":"2026-01-09T07:46:45","slug":"ho-so-quoc-gia-giao-dich-lien-ket-2026","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-quoc-gia-giao-dich-lien-ket-2026\/","title":{"rendered":"2026\u5e74\u5168\u56fd\u5173\u8054\u65b9\u4ea4\u6613\u6587\u4ef6\uff08\u672c\u5730\u6587\u4ef6\uff09\u2014\u2014\u89c4\u907f\u7a0e\u52a1\u8bc4\u4f30"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft (Local File) l\u00e0 t\u00e0i li\u1ec7u b\u1eaft bu\u1ed9c nh\u01b0ng c\u0169ng ti\u1ec1m \u1ea9n r\u1ee7i ro l\u1edbn nh\u1ea5t trong c\u00e1c k\u1ef3 thanh tra gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng n\u0103m 2026. B\u00e0i vi\u1ebft n\u00e0y ph\u00e2n t\u00edch \u0111\u00fang, \u0111\u1ee7 v\u00e0 s\u00e2u c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh, ch\u1ec9 r\u00f5 ai ph\u1ea3i l\u1eadp, ai \u0111\u01b0\u1ee3c mi\u1ec5n, c\u00e1ch chu\u1ea9n h\u00f3a ph\u00e2n t\u00edch FAR, ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh v\u00e0 bi\u00ean l\u1ee3i nhu\u1eadn an to\u00e0n, \u0111\u1ed3ng th\u1eddi c\u1ea3nh b\u00e1o nguy c\u01a1 \u1ea5n \u0111\u1ecbnh thu\u1ebf, truy thu v\u00e0 ph\u1ea1t n\u1eb7ng n\u1ebfu l\u1eadp h\u1ed3 s\u01a1 sai. N\u1ed9i dung \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng theo g\u00f3c nh\u00ecn chuy\u00ean gia v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t r\u1ee7i ro v\u00e0 t\u1ed1i \u01b0u tu\u00e2n th\u1ee7 ngay t\u1eeb tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n.<\/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\/ho-so-quoc-gia-giao-dich-lien-ket-2026\/#Ho_so_quoc_gia_giao_dich_lien_ket_la_gi\" >H\u1ed3 s\u01a1 qu\u1ed1c gia 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\/ho-so-quoc-gia-giao-dich-lien-ket-2026\/#Tai_sao_ho_so_quoc_gia_lai_quan_trong\" >T\u1ea1i sao h\u1ed3 s\u01a1 qu\u1ed1c gia l\u1ea1i quan tr\u1ecdng?<\/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\/ho-so-quoc-gia-giao-dich-lien-ket-2026\/#Khung_phap_ly_va_Nguyen_tac_cot_loi_nam_2026\" >Khung ph\u00e1p l\u00fd v\u00e0 Nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i n\u0103m 2026<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-quoc-gia-giao-dich-lien-ket-2026\/#Nguyen_tac_%E2%80%9CBan_chat_quyet_dinh_nghia_vu_thue\" >Nguy\u00ean t\u1eafc &#8220;B\u1ea3n ch\u1ea5t quy\u1ebft \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-quoc-gia-giao-dich-lien-ket-2026\/#Nguyen_tac_giao_dich_doc_lap_Arms_length_principle\" >Nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp (Arm&#8217;s length principle)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-quoc-gia-giao-dich-lien-ket-2026\/#Noi_dung_chi_tiet_cua_Ho_so_quoc_gia_giao_dich_lien_ket_Mau_so_02\" >N\u1ed9i dung chi ti\u1ebft c\u1ee7a H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft (M\u1eabu s\u1ed1 02)<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-quoc-gia-giao-dich-lien-ket-2026\/#Phan_1_Thong_tin_ve_Nguoi_nop_thue\" >Ph\u1ea7n 1: Th\u00f4ng tin v\u1ec1 Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-quoc-gia-giao-dich-lien-ket-2026\/#Phan_2_Thong_tin_ve_cac_Giao_dich_lien_ket\" >Ph\u1ea7n 2: Th\u00f4ng tin v\u1ec1 c\u00e1c 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-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-quoc-gia-giao-dich-lien-ket-2026\/#Phan_3_Phuong_phap_xac_dinh_gia_va_Du_lieu_so_sanh\" >Ph\u1ea7n 3: Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 D\u1eef li\u1ec7u so s\u00e1nh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-quoc-gia-giao-dich-lien-ket-2026\/#Chi_tiet_doi_tuong_phai_lap_va_cac_truong_hop_Mien_tru\" >Chi ti\u1ebft \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i l\u1eadp v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p Mi\u1ec5n tr\u1eeb<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-quoc-gia-giao-dich-lien-ket-2026\/#Doi_tuong_bat_buoc_phai_lap_Ho_so_quoc_gia_giao_dich_lien_ket\" >\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 qu\u1ed1c gia 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-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-quoc-gia-giao-dich-lien-ket-2026\/#Cac_truong_hop_duoc_Mien_lap_Ho_so_quoc_gia_giao_dich_lien_ket\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 qu\u1ed1c gia 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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-quoc-gia-giao-dich-lien-ket-2026\/#Canh_bao_rui_ro_Muc_phat_va_he_luy_khi_sai_pham\" >C\u1ea3nh b\u00e1o r\u1ee7i ro: M\u1ee9c ph\u1ea1t v\u00e0 h\u1ec7 l\u1ee5y khi sai ph\u1ea1m<\/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-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-quoc-gia-giao-dich-lien-ket-2026\/#Phat_hanh_chinh_ve_thu_tuc_ho_so\" >Ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 th\u1ee7 t\u1ee5c 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-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-quoc-gia-giao-dich-lien-ket-2026\/#Phat_ve_hanh_vi_khai_sai_va_tron_thue\" >Ph\u1ea1t v\u1ec1 h\u00e0nh vi khai sai v\u00e0 tr\u1ed1n thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-quoc-gia-giao-dich-lien-ket-2026\/#Quyen_an_dinh_thue_cua_co_quan_chuc_nang\" >Quy\u1ec1n \u1ea5n \u0111\u1ecbnh thu\u1ebf c\u1ee7a c\u01a1 quan ch\u1ee9c n\u0103ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-quoc-gia-giao-dich-lien-ket-2026\/#5_Sai_lam_khien_doanh_nghiep_bi_an_dinh_thue\" >5 Sai l\u1ea7m khi\u1ebfn doanh nghi\u1ec7p b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-quoc-gia-giao-dich-lien-ket-2026\/#Thoi_han_cung_cap_va_Quy_trinh_luu_tru\" >Th\u1eddi h\u1ea1n cung c\u1ea5p v\u00e0 Quy tr\u00ecnh l\u01b0u tr\u1eef<\/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-quoc-gia-giao-dich-lien-ket-2026\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-quoc-gia-giao-dich-lien-ket-2026\/#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-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-quoc-gia-giao-dich-lien-ket-2026\/#Cau_hoi_thuong_gap_ve_Ho_so_quoc_gia_giao_dich_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 H\u1ed3 s\u01a1 qu\u1ed1c gia 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-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-quoc-gia-giao-dich-lien-ket-2026\/#Ho_so_quoc_gia_giao_dich_lien_ket_co_phai_nop_cung_to_khai_quyet_toan_thue_khong\" >H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 ph\u1ea3i n\u1ed9p c\u00f9ng t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf 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\/ho-so-quoc-gia-giao-dich-lien-ket-2026\/#Doanh_nghiep_lo_nhieu_nam_co_bat_buoc_lap_Ho_so_quoc_gia_giao_dich_lien_ket\" >Doanh nghi\u1ec7p l\u1ed7 nhi\u1ec1u n\u0103m c\u00f3 b\u1eaft bu\u1ed9c l\u1eadp H\u1ed3 s\u01a1 qu\u1ed1c gia 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-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-quoc-gia-giao-dich-lien-ket-2026\/#Neu_du_dieu_kien_mien_lap_ho_so_thi_co_can_chung_minh_khong\" >N\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 th\u00ec c\u00f3 c\u1ea7n ch\u1ee9ng minh kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-quoc-gia-giao-dich-lien-ket-2026\/#Local_File_lam_sau_thoi_diem_quyet_toan_co_bi_phat_khong\" >Local File l\u00e0m sau th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_quoc_gia_giao_dich_lien_ket_la_gi\"><\/span><b>H\u1ed3 s\u01a1 qu\u1ed1c gia 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;\">H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft (ti\u1ebfng Anh g\u1ecdi l\u00e0 Local File) l\u00e0 t\u00e0i li\u1ec7u chi ti\u1ebft m\u00f4 t\u1ea3 c\u00e1c giao d\u1ecbch c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft trong m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf c\u1ee5 th\u1ec3. Kh\u00e1c v\u1edbi H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File) t\u1eadp trung v\u00e0o b\u1ee9c tranh chung c\u1ee7a t\u1eadp \u0111o\u00e0n, Local File t\u1eadp trung v\u00e0o t\u00ednh h\u1ee3p l\u00fd c\u1ee7a gi\u00e1 giao d\u1ecbch t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tai_sao_ho_so_quoc_gia_lai_quan_trong\"><\/span><b>T\u1ea1i sao h\u1ed3 s\u01a1 qu\u1ed1c gia l\u1ea1i quan tr\u1ecdng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, \u0111\u00e2y l\u00e0 &#8220;l\u00e1 ch\u1eafn&#8221; ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c \u0111\u1ec3 doanh nghi\u1ec7p ch\u1ee9ng minh r\u1eb1ng c\u00e1c giao d\u1ecbch c\u1ee7a m\u00ecnh tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc &#8220;giao d\u1ecbch \u0111\u1ed9c l\u1eadp&#8221;. N\u1ebfu kh\u00f4ng c\u00f3 H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ea1t y\u00eau c\u1ea7u, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf, \u0111\u1ed3ng th\u1eddi x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khung_phap_ly_va_Nguyen_tac_cot_loi_nam_2026\"><\/span><b>Khung ph\u00e1p l\u00fd v\u00e0 Nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">N\u0103m 2026, vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft v\u1eabn d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, nh\u01b0ng \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 b\u1edfi h\u1ec7 th\u1ed1ng ph\u00e2n t\u00edch d\u1eef li\u1ec7u l\u1edbn (Big Data) c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nguyen_tac_%E2%80%9CBan_chat_quyet_dinh_nghia_vu_thue\"><\/span><b>Nguy\u00ean t\u1eafc &#8220;B\u1ea3n ch\u1ea5t quy\u1ebft \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf s\u1ebd ph\u00e2n t\u00edch b\u1ea3n ch\u1ea5t th\u1ef1c t\u1ebf c\u1ee7a giao d\u1ecbch thay v\u00ec ch\u1ec9 d\u1ef1a tr\u00ean h\u1ee3p \u0111\u1ed3ng gi\u1ea5y t\u1edd. M\u1ecdi chi ph\u00ed ph\u00e1t sinh trong H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i ch\u1ee9ng minh \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf tr\u1ef1c ti\u1ebfp cho doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.<\/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 \u0111\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 ti\u00eau chu\u1ea9n v\u00e0ng. Gi\u00e1 tr\u1ecb 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 tr\u1ecb giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp trong \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng. H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i s\u1eed d\u1ee5ng c\u00e1c d\u1eef li\u1ec7u so s\u00e1nh t\u1eeb c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i uy t\u00edn \u0111\u1ec3 ch\u1ee9ng minh t\u00ednh trung th\u1ef1c c\u1ee7a m\u1ee9c gi\u00e1 n\u00e0y.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Noi_dung_chi_tiet_cua_Ho_so_quoc_gia_giao_dich_lien_ket_Mau_so_02\"><\/span><b>N\u1ed9i dung chi ti\u1ebft c\u1ee7a H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft (M\u1eabu s\u1ed1 02)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7, m\u1ed9t b\u1ed9 H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft ho\u00e0n ch\u1ec9nh ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp theo danh m\u1ee5c t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, bao g\u1ed3m c\u00e1c ph\u1ea7n ch\u00ednh sau:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phan_1_Thong_tin_ve_Nguoi_nop_thue\"><\/span><b>Ph\u1ea7n 1: Th\u00f4ng tin v\u1ec1 Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n cung c\u1ea5p s\u01a1 \u0111\u1ed3 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y, danh s\u00e1ch c\u00e1c c\u00e1 nh\u00e2n ho\u1eb7c \u0111\u01a1n v\u1ecb m\u00e0 m\u00ecnh b\u00e1o c\u00e1o tr\u1ef1c ti\u1ebfp. \u0110\u1eb7c bi\u1ec7t, chi\u1ebfn l\u01b0\u1ee3c kinh doanh v\u00e0 b\u1ed1i c\u1ea3nh th\u1ecb tr\u01b0\u1eddng (\u0111\u1ed1i th\u1ee7 c\u1ea1nh tranh, r\u00e0o c\u1ea3n ng\u00e0nh) c\u1ea7n \u0111\u01b0\u1ee3c m\u00f4 t\u1ea3 r\u00f5 n\u00e9t \u0111\u1ec3 c\u01a1 quan thu\u1ebf hi\u1ec3u v\u1ec1 v\u1ecb th\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phan_2_Thong_tin_ve_cac_Giao_dich_lien_ket\"><\/span><b>Ph\u1ea7n 2: Th\u00f4ng tin v\u1ec1 c\u00e1c Giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n c\u1ed1t l\u00f5i c\u1ee7a H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft. Doanh nghi\u1ec7p ph\u1ea3i m\u00f4 t\u1ea3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lo\u1ea1i h\u00ecnh giao d\u1ecbch: Mua b\u00e1n nguy\u00ean v\u1eadt li\u1ec7u, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, cho vay v\u1ed1n&#8230;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch FAR (Function &#8211; Asset &#8211; Risk): Ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c ch\u1ee9c n\u0103ng th\u1ef1c hi\u1ec7n, t\u00e0i s\u1ea3n s\u1eed d\u1ee5ng v\u00e0 r\u1ee7i ro g\u00e1nh ch\u1ecbu.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Phan_3_Phuong_phap_xac_dinh_gia_va_Du_lieu_so_sanh\"><\/span><b>Ph\u1ea7n 3: Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 D\u1eef li\u1ec7u so s\u00e1nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i l\u1ef1a ch\u1ecdn m\u1ed9t trong c\u00e1c ph\u01b0\u01a1ng ph\u00e1p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13, 14, 15 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP:<\/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 (CUP).<\/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).<\/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).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n (TNMM) &#8211; Ph\u01b0\u01a1ng ph\u00e1p ph\u1ed5 bi\u1ebfn nh\u1ea5t.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Sau khi n\u1eafm r\u00f5 c\u1ea5u tr\u00fac v\u00e0 n\u1ed9i dung chi ti\u1ebft c\u1ee7a H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft (M\u1eabu s\u1ed1 02), c\u00e2u h\u1ecfi ti\u1ebfp theo m\u00e0 h\u1ea7u h\u1ebft doanh nghi\u1ec7p quan t\u00e2m l\u00e0: li\u1ec7u m\u00ecnh c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 hay thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt? Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng ngay t\u1eeb \u0111\u1ea7u kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m chi ph\u00ed tu\u00e2n th\u1ee7 m\u00e0 c\u00f2n tr\u00e1nh r\u1ee7i ro b\u1ecb \u0111\u00e1nh gi\u00e1 sai trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra thu\u1ebf.<\/span><\/p>\n<p><b>T\u1ea3i m\u1eabu Ph\u1ee5 l\u1ee5c II H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft:<\/b><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/tai-lieu\/phu-luc-ho-so-quoc-gia-mau-02\/\"><b>M\u1eabu 02\/GDLK<\/b><\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Chi_tiet_doi_tuong_phai_lap_va_cac_truong_hop_Mien_tru\"><\/span><b>Chi ti\u1ebft \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i l\u1eadp v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p Mi\u1ec5n tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng gi\u00fap doanh nghi\u1ec7p tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_phai_lap_Ho_so_quoc_gia_giao_dich_lien_ket\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_2779\" aria-describedby=\"caption-attachment-2779\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2779\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-bat-buoc-phai-lap-Ho-so-quoc-gia-giao-dich-lien-ket.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-bat-buoc-phai-lap-Ho-so-quoc-gia-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-bat-buoc-phai-lap-Ho-so-quoc-gia-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-bat-buoc-phai-lap-Ho-so-quoc-gia-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-bat-buoc-phai-lap-Ho-so-quoc-gia-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-bat-buoc-phai-lap-Ho-so-quoc-gia-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2779\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i l\u1eadp v\u00e0 l\u01b0u gi\u1eef H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh m\u00ecnh c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y hay kh\u00f4ng, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu qua 2 b\u01b0\u1edbc:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 n\u1ebfu c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi b\u00ean \u0111\u1ed1i t\u00e1c th\u00f4ng qua c\u00e1c ti\u00eau ch\u00ed:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1edf h\u1eefu v\u1ed1n: 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 b\u00ean kia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t \u0111i\u1ec1u h\u00e0nh: M\u1ed9t b\u00ean n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t tr\u1ef1c ti\u1ebfp\/gi\u00e1n ti\u1ebfp tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb doanh s\u1ed1 mua v\u00e0o\/b\u00e1n ra ho\u1eb7c n\u1eafm quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh\/ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 vay m\u01b0\u1ee3n: Doanh nghi\u1ec7p vay ho\u1eb7c cho vay v\u1ed1n \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ea3n tr\u1ecb: C\u00f3 c\u00f9ng m\u1ed9t c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t ho\u1eb7c c\u00f9ng ch\u1ecbu s\u1ef1 qu\u1ea3n l\u00fd c\u1ee7a m\u1ed9t nh\u00f3m c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2: Ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf, sau khi x\u00e1c \u0111\u1ecbnh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, n\u1ebfu ph\u00e1t sinh c\u00e1c giao d\u1ecbch nh\u01b0 mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, chuy\u1ec3n giao h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, vay\/cho vay&#8230; th\u00ec doanh nghi\u1ec7p ch\u00ednh th\u1ee9c tr\u1edf th\u00e0nh \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ea7n ho\u00e0n thi\u1ec7n <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/ho-so-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\">h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/a><span style=\"font-weight: 400;\"> c\u1ea5p qu\u1ed1c gia.<\/span><\/p>\n<p><b>\u0110\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3 th\u01b0\u1eddng g\u1eb7p:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p FDI nh\u1eadn h\u1ed7 tr\u1ee3 k\u1ef9 thu\u1eadt, b\u1ea3n quy\u1ec1n, ho\u1eb7c vay v\u1ed1n t\u1eeb c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam thu\u1ed9c m\u00f4 h\u00ecnh Group (T\u1eadp \u0111o\u00e0n) c\u00f3 mua b\u00e1n h\u00e0ng h\u00f3a, nguy\u00ean v\u1eadt li\u1ec7u n\u1ed9i b\u1ed9 gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00e1c c\u00f4ng ty con\/ch\u00e1u.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_Mien_lap_Ho_so_quoc_gia_giao_dich_lien_ket\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_2778\" aria-describedby=\"caption-attachment-2778\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2778\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-truong-hop-duoc-Mien-lap-Ho-so-quoc-gia-giao-dich-lien-ket.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-truong-hop-duoc-Mien-lap-Ho-so-quoc-gia-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-truong-hop-duoc-Mien-lap-Ho-so-quoc-gia-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-truong-hop-duoc-Mien-lap-Ho-so-quoc-gia-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-truong-hop-duoc-Mien-lap-Ho-so-quoc-gia-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-truong-hop-duoc-Mien-lap-Ho-so-quoc-gia-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2778\" class=\"wp-caption-text\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u00e1ch nhi\u1ec7m l\u1eadp Local File v\u00e0 Master File trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p 1 (Quy m\u00f4 nh\u1ecf): Doanh thu d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p 2 (\u0110\u00e3 k\u00fd k\u1ebft APA): \u0110\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 v\u00e0 n\u1ed9p b\u00e1o c\u00e1o APA th\u01b0\u1eddng ni\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p 3 (T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn chu\u1ea9n): Doanh thu d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng, th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng kinh doanh \u0111\u01a1n gi\u1ea3n v\u00e0 \u0111\u1ea1t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n (EBIT\/Doanh thu) t\u1eeb 5% (Ph\u00e2n ph\u1ed1i), 10% (S\u1ea3n xu\u1ea5t) ho\u1eb7c 15% (Gia c\u00f4ng);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p 4: Hai doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN 20%.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">M\u1eb7c d\u00f9 quy \u0111\u1ecbnh \u0111\u00e3 ph\u00e2n \u0111\u1ecbnh r\u00f5 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i l\u1eadp v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft, nh\u01b0ng tr\u00ean th\u1ef1c t\u1ebf, kh\u00f4ng \u00edt doanh nghi\u1ec7p hi\u1ec3u sai \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n, \u00e1p d\u1ee5ng kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 ph\u00e1p l\u00fd khi b\u1ecb ki\u1ec3m tra. \u0110\u00e2y ch\u00ednh l\u00e0 nguy\u00ean nh\u00e2n khi\u1ebfn nhi\u1ec1u h\u1ed3 s\u01a1 b\u1ecb b\u00e1c b\u1ecf, d\u1eabn \u0111\u1ebfn truy thu v\u00e0 x\u1eed ph\u1ea1t n\u1eb7ng. T\u1eeb \u0111\u00e2y, doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111\u1ebfn c\u00e1c r\u1ee7i ro, m\u1ee9c ph\u1ea1t v\u00e0 h\u1ec7 l\u1ee5y ph\u00e1p l\u00fd khi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft trong c\u00e1c k\u1ef3 thanh tra thu\u1ebf.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Canh_bao_rui_ro_Muc_phat_va_he_luy_khi_sai_pham\"><\/span><b>C\u1ea3nh b\u00e1o r\u1ee7i ro: M\u1ee9c ph\u1ea1t v\u00e0 h\u1ec7 l\u1ee5y khi sai ph\u1ea1m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2777\" aria-describedby=\"caption-attachment-2777\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2777\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Canh-bao-rui-ro-va-he-luy-khi-sai-pham-ho-so-quoc-gia-giao-dich-lien-ket.jpg\" alt=\"C\u1ea3nh b\u00e1o r\u1ee7i ro v\u00e0 h\u1ec7 l\u1ee5y khi sai ph\u1ea1m h\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Canh-bao-rui-ro-va-he-luy-khi-sai-pham-ho-so-quoc-gia-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Canh-bao-rui-ro-va-he-luy-khi-sai-pham-ho-so-quoc-gia-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Canh-bao-rui-ro-va-he-luy-khi-sai-pham-ho-so-quoc-gia-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Canh-bao-rui-ro-va-he-luy-khi-sai-pham-ho-so-quoc-gia-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Canh-bao-rui-ro-va-he-luy-khi-sai-pham-ho-so-quoc-gia-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2777\" class=\"wp-caption-text\">C\u1ea3nh b\u00e1o r\u1ee7i ro v\u00e0 h\u1ec7 l\u1ee5y khi sai ph\u1ea1m h\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">N\u0103m 2026, c\u01a1 quan Thu\u1ebf kh\u00f4ng ch\u1ec9 truy thu thu\u1ebf m\u00e0 c\u00f2n \u00e1p d\u1ee5ng c\u00e1c ch\u1ebf t\u00e0i nghi\u00eam kh\u1eafc theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP. Vi\u1ec7c thi\u1ebfu s\u00f3t trong H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p \u0111\u1ed1i m\u1eb7t v\u1edbi:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phat_hanh_chinh_ve_thu_tuc_ho_so\"><\/span><b>Ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 th\u1ee7 t\u1ee5c h\u1ed3 s\u01a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c sai ph\u1ea1m li\u00ean quan \u0111\u1ebfn vi\u1ec7c thi\u1ebft l\u1eadp v\u00e0 cung c\u1ea5p t\u00e0i li\u1ec7u, doanh nghi\u1ec7p s\u1ebd ph\u1ea3i ch\u1ecbu c\u00e1c ch\u1ebf t\u00e0i tr\u1ef1c ti\u1ebfp v\u1ec1 m\u1eb7t h\u00e0nh ch\u00ednh, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng l\u1eadp h\u1ed3 s\u01a1: M\u1ee9c ph\u1ea1t ti\u1ec1n t\u1eeb 8.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cung c\u1ea5p h\u1ed3 s\u01a1 ch\u1eadm tr\u1ec5: Ph\u1ea1t t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng n\u1ebfu n\u1ed9p ch\u1eadm so v\u1edbi th\u1eddi h\u1ea1n y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thanh tra ho\u1eb7c cung c\u1ea5p thi\u1ebfu danh m\u1ee5c t\u00e0i li\u1ec7u theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Phat_ve_hanh_vi_khai_sai_va_tron_thue\"><\/span><b>Ph\u1ea1t v\u1ec1 h\u00e0nh vi khai sai v\u00e0 tr\u1ed1n thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, c\u00e1c \u00e1n ph\u1ea1t h\u00e0nh ch\u00ednh k\u1ec3 tr\u00ean m\u1edbi ch\u1ec9 l\u00e0 b\u1ec1 n\u1ed5i c\u1ee7a &#8220;t\u1ea3ng b\u0103ng ch\u00ecm&#8221;. H\u1eadu qu\u1ea3 t\u00e0i ch\u00ednh n\u1eb7ng n\u1ec1 nh\u1ea5t th\u1ef1c s\u1ef1 n\u1eb1m \u1edf c\u00e1c ch\u1ebf t\u00e0i \u0111\u00e1nh tr\u1ef1c ti\u1ebfp v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p khi doanh nghi\u1ec7p b\u1ecb x\u00e1c \u0111\u1ecbnh c\u00f3 sai ph\u1ea1m v\u1ec1 gi\u00e1:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t 20% tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu ho\u1eb7c s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n cao h\u01a1n quy \u0111\u1ecbnh do vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t t\u1eeb 1 \u0111\u1ebfn 3 l\u1ea7n s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n n\u1ebfu c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 h\u00e0nh vi c\u1ed1 t\u00ecnh chuy\u1ec3n gi\u00e1 \u0111\u1ec3 l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n ch\u1eadm n\u1ed9p: T\u00ednh 0.03%\/ng\u00e0y tr\u00ean t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf truy thu. \u0110\u00e2y l\u00e0 con s\u1ed1 &#8220;l\u00e3i ch\u1ed3ng l\u00e3i&#8221; c\u1ef1c k\u1ef3 nguy hi\u1ec3m n\u1ebfu \u0111\u1ee3t thanh tra k\u00e9o d\u00e0i qua nhi\u1ec1u k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Quyen_an_dinh_thue_cua_co_quan_chuc_nang\"><\/span><b>Quy\u1ec1n \u1ea5n \u0111\u1ecbnh thu\u1ebf c\u1ee7a c\u01a1 quan ch\u1ee9c n\u0103ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn n\u1ebfu kh\u00f4ng cung c\u1ea5p \u0111\u01b0\u1ee3c H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft h\u1ee3p l\u1ec7.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"5_Sai_lam_khien_doanh_nghiep_bi_an_dinh_thue\"><\/span><b>5 Sai l\u1ea7m khi\u1ebfn doanh nghi\u1ec7p b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap doanh nghi\u1ec7p nh\u1eadn di\u1ec7n nhanh c\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p v\u00e0 ch\u1ee7 \u0111\u1ed9ng ph\u00f2ng ng\u1eeba r\u1ee7i ro thanh tra, b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p nh\u1eefng v\u1ea5n \u0111\u1ec1 \u0111i\u1ec3n h\u00ecnh ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh l\u1eadp H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft, k\u00e8m theo h\u1ec7 l\u1ee5y th\u1ef1c t\u1ebf khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra, \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> C\u00e1c sai s\u00f3t ph\u1ed5 bi\u1ebfn trong H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 r\u1ee7i ro thu\u1ebf.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>V\u1ea5n \u0111\u1ec1 r\u1ee7i ro<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u00f4 t\u1ea3 sai s\u00f3t<\/b><\/td>\n<td style=\"text-align: center;\"><b>H\u1ec7 l\u1ee5y khi b\u1ecb thanh tra<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay (30% EBITDA)<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u00e1t sinh chi ph\u00ed l\u00e3i vay t\u1eeb b\u00ean li\u00ean k\u1ebft v\u01b0\u1ee3t m\u1ee9c 30% EBITDA theo quy \u0111\u1ecbnh nh\u01b0ng kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh khi quy\u1ebft to\u00e1n<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Ph\u1ea7n v\u01b0\u1ee3t b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Thi\u1ebfu t\u00ednh logic gi\u1eefa Local File v\u00e0 Master File<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Th\u00f4ng tin v\u1ec1 ch\u1ee9c n\u0103ng, r\u1ee7i ro, m\u00f4 h\u00ecnh kinh doanh kh\u00f4ng th\u1ed1ng nh\u1ea5t gi\u1eefa hai c\u1ea5p h\u1ed3 s\u01a1<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 b\u1ecb \u0111\u00e1nh gi\u00e1 thi\u1ebfu tin c\u1eady, t\u0103ng nguy c\u01a1 \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">L\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh kh\u00f4ng t\u01b0\u01a1ng \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u1ecdn doanh nghi\u1ec7p so s\u00e1nh kh\u00e1c ng\u00e0nh, kh\u00e1c ch\u1ee9c n\u0103ng ho\u1eb7c kh\u00e1c th\u1ecb tr\u01b0\u1eddng<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Bi\u00ean l\u1ee3i nhu\u1eadn b\u1ecb b\u00e1c b\u1ecf, c\u01a1 quan thu\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh m\u1ee9c l\u1ee3i nhu\u1eadn chu\u1ea9n.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u1eadp nh\u1eadt h\u1ed3 s\u01a1 h\u00e0ng n\u0103m<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng l\u1ea1i h\u1ed3 s\u01a1 c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc, kh\u00f4ng c\u1eadp nh\u1eadt d\u1eef li\u1ec7u t\u00e0i ch\u00ednh v\u00e0 b\u1ed1i c\u1ea3nh kinh doanh<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 m\u1ea5t gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd cho k\u1ef3 t\u00ednh thu\u1ebf \u0111ang thanh tra.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Ch\u1ee9ng minh t\u00ednh h\u1eefu \u00edch c\u1ee7a d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Thi\u1ebfu b\u1eb1ng ch\u1ee9ng d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf, kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Chi ph\u00ed d\u1ecbch v\u1ee5 b\u1ecb lo\u1ea1i tr\u1eeb 100%, l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Nh\u1eefng sai s\u00f3t trong H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft (Local File) th\u01b0\u1eddng kh\u00f4ng xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c c\u1ed1 t\u00ecnh vi ph\u1ea1m m\u00e0 \u0111\u1ebfn t\u1eeb hi\u1ec3u sai quy \u0111\u1ecbnh, thi\u1ebfu c\u1eadp nh\u1eadt v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 mang t\u00ednh h\u00ecnh th\u1ee9c. Tuy nhi\u00ean, trong b\u1ed1i c\u1ea3nh thanh tra thu\u1ebf ng\u00e0y c\u00e0ng chuy\u00ean s\u00e2u, c\u00e1c l\u1ed7i n\u00e0y ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn lo\u1ea1i tr\u1eeb chi ph\u00ed, \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 ph\u00e1t sinh kho\u1ea3n ph\u1ea1t l\u1edbn, bu\u1ed9c doanh nghi\u1ec7p ph\u1ea3i ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t v\u00e0 ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 m\u1ed9t c\u00e1ch b\u00e0i b\u1ea3n, nh\u1ea5t qu\u00e1n ngay t\u1eeb \u0111\u1ea7u k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_cung_cap_va_Quy_trinh_luu_tru\"><\/span><b>Th\u1eddi h\u1ea1n cung c\u1ea5p v\u00e0 Quy tr\u00ecnh l\u01b0u tr\u1eef<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n l\u1eadp: Ho\u00e0n th\u00e0nh tr\u01b0\u1edbc khi n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n cung c\u1ea5p: Trong v\u00f2ng 30 ng\u00e0y l\u00e0m vi\u1ec7c khi c\u00f3 y\u00eau c\u1ea7u.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng c\u00f2n \u0111\u01a1n thu\u1ea7n l\u00e0 ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh c\u00f4ng c\u1ee5 b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc r\u1ee7i ro \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 truy thu k\u00e9o d\u00e0i nhi\u1ec1u n\u0103m. Khi c\u01a1 quan Thu\u1ebf t\u0103ng c\u01b0\u1eddng ph\u00e2n t\u00edch d\u1eef li\u1ec7u v\u00e0 thanh tra tr\u1ecdng \u0111i\u1ec3m trong n\u0103m 2026, vi\u1ec7c chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1, l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p v\u00e0 c\u1eadp nh\u1eadt th\u00f4ng tin k\u1ecbp th\u1eddi s\u1ebd gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t chi ph\u00ed thu\u1ebf v\u00e0 gi\u1eef v\u1eefng t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh. Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 ho\u1eb7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 tr\u01b0\u1edbc k\u1ef3 thanh tra, vi\u1ec7c tham v\u1ea5n chuy\u00ean gia giao d\u1ecbch li\u00ean k\u1ebft ngay t\u1eeb s\u1edbm s\u1ebd l\u00e0 b\u01b0\u1edbc \u0111i hi\u1ec7u qu\u1ea3 \u0111\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c chu\u1ea9n h\u00f3a H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft ngay t\u1eeb \u0111\u1ea7u s\u1ebd gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c r\u1ee7i ro \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 truy thu k\u00e9o d\u00e0i. N\u1ebfu doanh nghi\u1ec7p \u0111ang c\u1ea7n r\u00e0 so\u00e1t \u0111\u1ed9c l\u1eadp Local File v\u00e0 Master File ho\u1eb7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 tr\u01b0\u1edbc k\u1ef3 thanh tra, s\u1ef1 \u0111\u1ed3ng h\u00e0nh c\u1ee7a MAN \u2013 Master Accountant Network v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia gi\u00e0u kinh nghi\u1ec7m v\u1ec1 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng s\u1ebd gi\u00fap qu\u00e1 tr\u00ecnh tu\u00e2n th\u1ee7 di\u1ec5n ra b\u00e0i b\u1ea3n, hi\u1ec7u qu\u1ea3 v\u00e0 ti\u1ebft ki\u1ec7m chi ph\u00ed h\u01a1n.<\/span><\/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<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Ho_so_quoc_gia_giao_dich_lien_ket\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 H\u1ed3 s\u01a1 qu\u1ed1c gia 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=\"Ho_so_quoc_gia_giao_dich_lien_ket_co_phai_nop_cung_to_khai_quyet_toan_thue_khong\"><\/span>H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 ph\u1ea3i n\u1ed9p c\u00f9ng t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf 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. Doanh nghi\u1ec7p ch\u1ec9 ph\u1ea3i l\u1eadp v\u00e0 l\u01b0u tr\u1eef. H\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c cung c\u1ea5p khi c\u01a1 quan Thu\u1ebf y\u00eau c\u1ea7u, trong v\u00f2ng 30 ng\u00e0y l\u00e0m vi\u1ec7c.                    <\/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_lo_nhieu_nam_co_bat_buoc_lap_Ho_so_quoc_gia_giao_dich_lien_ket\"><\/span>Doanh nghi\u1ec7p l\u1ed7 nhi\u1ec1u n\u0103m c\u00f3 b\u1eaft bu\u1ed9c l\u1eadp H\u1ed3 s\u01a1 qu\u1ed1c gia 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\tC\u00f3. L\u1ed7 kh\u00f4ng ph\u1ea3i l\u00e0 c\u0103n c\u1ee9 mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1. Ng\u01b0\u1ee3c l\u1ea1i, doanh nghi\u1ec7p l\u1ed7 li\u00ean t\u1ee5c l\u00e0 nh\u00f3m c\u00f3 r\u1ee7i ro thanh tra cao.                    <\/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=\"Neu_du_dieu_kien_mien_lap_ho_so_thi_co_can_chung_minh_khong\"><\/span>N\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 th\u00ec c\u00f3 c\u1ea7n ch\u1ee9ng minh kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft, t\u1ef1 \u0111\u00e1nh gi\u00e1 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh khi b\u1ecb ki\u1ec3m tra.                    <\/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=\"Local_File_lam_sau_thoi_diem_quyet_toan_co_bi_phat_khong\"><\/span> Local File l\u00e0m sau th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3 r\u1ee7i ro cao. H\u1ed3 s\u01a1 ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf TNDN. L\u1eadp h\u1ed3i t\u1ed1 d\u1ec5 b\u1ecb \u0111\u00e1nh gi\u00e1 l\u00e0 kh\u00f4ng h\u1ee3p l\u1ec7.                    <\/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\": \"H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 ph\u1ea3i n\u1ed9p c\u00f9ng t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf 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. Doanh nghi\u1ec7p ch\u1ec9 ph\u1ea3i l\u1eadp v\u00e0 l\u01b0u tr\u1eef. H\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c cung c\u1ea5p khi c\u01a1 quan Thu\u1ebf y\u00eau c\u1ea7u, trong v\u00f2ng 30 ng\u00e0y l\u00e0m vi\u1ec7c.\"\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 l\u1ed7 nhi\u1ec1u n\u0103m c\u00f3 b\u1eaft bu\u1ed9c l\u1eadp H\u1ed3 s\u01a1 qu\u1ed1c gia 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\": \"C\u00f3. L\u1ed7 kh\u00f4ng ph\u1ea3i l\u00e0 c\u0103n c\u1ee9 mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1. Ng\u01b0\u1ee3c l\u1ea1i, doanh nghi\u1ec7p l\u1ed7 li\u00ean t\u1ee5c l\u00e0 nh\u00f3m c\u00f3 r\u1ee7i ro thanh tra cao.\"\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\": \"N\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 th\u00ec c\u00f3 c\u1ea7n ch\u1ee9ng minh kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft, t\u1ef1 \u0111\u00e1nh gi\u00e1 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh khi b\u1ecb ki\u1ec3m tra.\"\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\": \" Local File l\u00e0m sau th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3 r\u1ee7i ro cao. H\u1ed3 s\u01a1 ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf TNDN. L\u1eadp h\u1ed3i t\u1ed1 d\u1ec5 b\u1ecb \u0111\u00e1nh gi\u00e1 l\u00e0 kh\u00f4ng h\u1ee3p l\u1ec7.\"\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><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) v\u00e0 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<p style=\"text-align: right;\"><b><i>Ban bi\u00ean t\u1eadp MAN &#8211; Master Accountant Network<\/i><\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft (Local File) l\u00e0 t\u00e0i li\u1ec7u b\u1eaft bu\u1ed9c nh\u01b0ng c\u0169ng ti\u1ec1m \u1ea9n r\u1ee7i ro l\u1edbn nh\u1ea5t trong c\u00e1c k\u1ef3 thanh tra gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng n\u0103m 2026. B\u00e0i vi\u1ebft n\u00e0y ph\u00e2n t\u00edch \u0111\u00fang, \u0111\u1ee7 v\u00e0 s\u00e2u c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh, ch\u1ec9 r\u00f5 ai ph\u1ea3i l\u1eadp, ai [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2776,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2775","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\/2775","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=2775"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2775\/revisions"}],"predecessor-version":[{"id":2780,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2775\/revisions\/2780"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2776"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2775"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2775"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2775"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}