{"id":3210,"date":"2026-10-16T11:32:43","date_gmt":"2026-10-16T04:32:43","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3210"},"modified":"2026-10-16T11:32:29","modified_gmt":"2026-10-16T04:32:29","slug":"dich-vu-chuyen-gia-tron-goi-tai-tphcm","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-chuyen-gia-tron-goi-tai-tphcm\/","title":{"rendered":"D\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 tr\u1ecdn g\u00f3i t\u1ea1i TPHCM uy t\u00edn: Gi\u1ea3i ph\u00e1p ch\u1ed1ng \u1ea5n \u0111\u1ecbnh thu\u1ebf"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf to\u00e0n c\u1ea7u \u0111ang chuy\u1ec3n m\u00ecnh m\u1ea1nh m\u1ebd v\u1edbi c\u00e1c quy \u0111\u1ecbnh v\u1ec1 Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two), c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) t\u1ea1i Vi\u1ec7t Nam, \u0111\u1eb7c bi\u1ec7t l\u00e0 t\u1ea1i trung t\u00e2m kinh t\u1ebf TP.HCM, \u0111ang \u0111\u1ee9ng tr\u01b0\u1edbc nh\u1eefng th\u00e1ch th\u1ee9c ph\u00e1p l\u00fd ch\u01b0a t\u1eebng c\u00f3. Vi\u1ec7c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 tr\u1ecdn g\u00f3i t\u1ea1i TPHCM kh\u00f4ng c\u00f2n \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh m\u1ed9t ph\u1ea7n tr\u1ecdng y\u1ebfu trong chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf b\u1ec1n v\u1eefng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/7\/2026, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP 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, \u00e1p d\u1ee5ng ngay 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 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft cho m\u00f9a quy\u1ebft to\u00e1n n\u0103m 2026 ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp theo khung ph\u00e1p l\u00fd m\u1edbi, t\u1eeb c\u00e1ch k\u00ea khai Ph\u1ee5 l\u1ee5c, \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 cho \u0111\u1ebfn c\u00e1ch c\u01a1 quan thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh, \u1ea5n \u0111\u1ecbnh gi\u00e1. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft t\u1eeb g\u00f3c \u0111\u1ed9 chuy\u00ean gia v\u1ec1 th\u1ecb tr\u01b0\u1eddng, quy \u0111\u1ecbnh v\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u nh\u1ea5t hi\u1ec7n nay.<\/span><\/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\/dich-vu-chuyen-gia-tron-goi-tai-tphcm\/#Nghi_dinh_2552026ND-CP_Khung_phap_ly_moi_tu_ky_tinh_thue_2026\" >\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\uff1a\u81ea2026\u7eb3\u7a0e\u5e74\u5ea6\u8d77\u5b9e\u65bd\u7684\u65b0\u6cd5\u5f8b\u6846\u67b6<\/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\/dich-vu-chuyen-gia-tron-goi-tai-tphcm\/#Nhung_doi_tuong_rui_ro_cao_trong_mua_quyet_toan_2026\" >2026 \u5e74\u7eb3\u7a0e\u5b63\u7684\u9ad8\u98ce\u9669\u5b9e\u4f53\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-chuyen-gia-tron-goi-tai-tphcm\/#Tai_sao_doanh_nghiep_can_thue_dich_vu_chuyen_gia_tron_goi_tai_TPHCM\" >T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n thu\u00ea d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 tr\u1ecdn g\u00f3i t\u1ea1i TPHCM<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-chuyen-gia-tron-goi-tai-tphcm\/#Dam_bao_tinh_tuan_thu_tuyet_doi\" >\u786e\u4fdd\u7edd\u5bf9\u5408\u89c4\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-chuyen-gia-tron-goi-tai-tphcm\/#Bao_ve_doanh_nghiep_truoc_nguy_co_an_dinh_thue\" >B\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc nguy c\u01a1 \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-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-chuyen-gia-tron-goi-tai-tphcm\/#Toi_uu_hoa_cau_truc_van_hanh\" >\u4f18\u5316\u8fd0\u8425\u7ed3\u6784<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-chuyen-gia-tron-goi-tai-tphcm\/#Chi_tiet_noi_dung_dich_vu_chuyen_gia_tron_goi_tai_TPHCM\" >Chi ti\u1ebft n\u1ed9i dung d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 tr\u1ecdn g\u00f3i t\u1ea1i TPHCM<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-chuyen-gia-tron-goi-tai-tphcm\/#Ke_khai_cac_Phu_luc_va_lap_Ho_so_xac_dinh_gia_theo_Nghi_dinh_255\" >K\u00ea khai c\u00e1c Ph\u1ee5 l\u1ee5c v\u00e0 l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 theo Ngh\u1ecb \u0111\u1ecbnh 255<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-chuyen-gia-tron-goi-tai-tphcm\/#Xay_dung_ho_so_quoc_gia_Local_File\" >\u6784\u5efa\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-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-chuyen-gia-tron-goi-tai-tphcm\/#Nghien_cuu_so_sanh_Benchmarking_Study\" >\u57fa\u51c6\u7814\u7a76<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-chuyen-gia-tron-goi-tai-tphcm\/#Tu_van_khong_che_chi_phi_lai_vay\" >\u63d0\u4f9b\u63a7\u5236\u5229\u606f\u652f\u51fa\u7684\u54a8\u8be2\u670d\u52a1\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-chuyen-gia-tron-goi-tai-tphcm\/#Canh_bao_nguy_co_tu_dich_vu_chuyen_gia_tron_goi_tai_TPHCM_gia_re\" >C\u1ea3nh b\u00e1o nguy c\u01a1 t\u1eeb d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 tr\u1ecdn g\u00f3i t\u1ea1i TPHCM gi\u00e1 r\u1ebb<\/a><\/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\/dich-vu-chuyen-gia-tron-goi-tai-tphcm\/#Bang_gia_chi_tiet_dich_vu_chuyen_gia_tron_goi_tai_TPHCM\" >B\u1ea3ng gi\u00e1 chi ti\u1ebft d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 tr\u1ecdn g\u00f3i t\u1ea1i TPHCM<\/a><\/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\/dich-vu-chuyen-gia-tron-goi-tai-tphcm\/#Quy_trinh_5_buoc_chuyen_nghiep_chong_an_dinh_thue_tu_thanh_tra_cua_MAN\" >MAN \u7684 5 \u6b65\u4e13\u4e1a\u6d41\u7a0b\uff0c\u53ef\u9632\u6b62\u7a0e\u52a1\u7a3d\u67e5\u5458\u8fdb\u884c\u7a0e\u52a1\u8bc4\u4f30\u3002<\/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\/dich-vu-chuyen-gia-tron-goi-tai-tphcm\/#Buoc_1_Khao_sat_thuc_dia_va_ra_soat_rui_ro\" >\u7b2c\u4e00\u6b65\uff1a\u5b9e\u5730\u8c03\u67e5\u548c\u98ce\u9669\u8bc4\u4f30<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-chuyen-gia-tron-goi-tai-tphcm\/#Buoc_2_Phan_tich_kinh_te_va_Lua_chon_phuong_phap\" >\u6b65\u9aa4\u4e8c\uff1a\u7ecf\u6d4e\u5206\u6790\u548c\u65b9\u6cd5\u9009\u62e9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-chuyen-gia-tron-goi-tai-tphcm\/#Buoc_3_Nghien_cuu_so_sanh_va_xac_dinh_khoang_gia_tri_giao_dich_doc_lap_chuan\" >B\u01b0\u1edbc 3: Nghi\u00ean c\u1ee9u so s\u00e1nh v\u00e0 x\u00e1c \u0111\u1ecbnh kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n<\/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\/dich-vu-chuyen-gia-tron-goi-tai-tphcm\/#Buoc_4_Hoan_thien_du_thao_va_Tu_van_dieu_chinh_loi_nhuan\" >\u7b2c\u56db\u6b65\uff1a\u6700\u7ec8\u786e\u5b9a\u8349\u6848\u5e76\u534f\u5546\u5229\u6da6\u8c03\u6574\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-chuyen-gia-tron-goi-tai-tphcm\/#Buoc_5_Phat_hanh_ho_so_chinh_thuc_va_Huong_dan_luu_tru\" >\u7b2c\u4e94\u6b65\uff1a\u53d1\u5e03\u6b63\u5f0f\u6587\u4ef6\u548c\u5f52\u6863\u8bf4\u660e\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-chuyen-gia-tron-goi-tai-tphcm\/#Ket_luan_Dau_tu_cho_su_an_tam\" >\u7ed3\u8bba\uff1a\u6295\u8d44\u5b89\u5fc3\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-chuyen-gia-tron-goi-tai-tphcm\/#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-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-chuyen-gia-tron-goi-tai-tphcm\/#Cau_hoi_thuong_gap_ve_dich_vu_chuyen_gia_tron_goi_tai_TPHCM\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 tr\u1ecdn g\u00f3i t\u1ea1i TPHCM<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-chuyen-gia-tron-goi-tai-tphcm\/#Doanh_nghiep_cua_toi_co_quy_mo_nho_co_can_lam_ho_so_chuyen_gia_khong\" >\u6211\u7684\u516c\u53f8\u89c4\u6a21\u5f88\u5c0f\uff0c\u6211\u9700\u8981\u63d0\u4ea4\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u5417\uff1f<\/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\/dich-vu-chuyen-gia-tron-goi-tai-tphcm\/#Thoi_han_nop_ho_so_chuyen_gia_la_khi_nao\" >\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u7684\u63d0\u4ea4\u622a\u6b62\u65e5\u671f\u662f\u4ec0\u4e48\u65f6\u5019\uff1f<\/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\/dich-vu-chuyen-gia-tron-goi-tai-tphcm\/#Neu_bi_co_quan_thue_an_dinh_gia_giao_dich_lien_ket_so_thue_phai_nop_them_duoc_tinh_the_nao\" >N\u1ebfu b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam \u0111\u01b0\u1ee3c t\u00ednh th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-chuyen-gia-tron-goi-tai-tphcm\/#Cong_ty_con_tai_TPHCM_cua_tap_doan_nuoc_ngoai_co_phai_nop_Bao_cao_loi_nhuan_lien_quoc_gia_khong\" >C\u00f4ng ty con t\u1ea1i TP.HCM c\u1ee7a t\u1eadp \u0111o\u00e0n n\u01b0\u1edbc ngo\u00e0i c\u00f3 ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-chuyen-gia-tron-goi-tai-tphcm\/#Thue_don_vi_dich_vu_lap_ho_so_thi_doanh_nghiep_con_phai_chiu_trach_nhiem_khong\" >Thu\u00ea \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 th\u00ec doanh nghi\u1ec7p c\u00f2n ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_Khung_phap_ly_moi_tu_ky_tinh_thue_2026\"><\/span><b>\u7b2c255\/2026\/N\u0110-CP\u53f7\u6cd5\u4ee4\uff1a\u81ea2026\u7eb3\u7a0e\u5e74\u5ea6\u8d77\u5b9e\u65bd\u7684\u65b0\u6cd5\u5f8b\u6846\u67b6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 30\/6\/2026, g\u1ed3m 4 ch\u01b0\u01a1ng, 24 \u0111i\u1ec1u, 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. V\u1ec1 c\u01a1 b\u1ea3n, Ngh\u1ecb \u0111\u1ecbnh k\u1ebf th\u1eeba Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP (\u0111\u00e3 s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP), \u0111\u1ed3ng th\u1eddi thay \u0111\u1ed5i m\u1ed9t s\u1ed1 n\u1ed9i dung t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1 c\u1ee7a doanh nghi\u1ec7p FDI:<\/span><\/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;\"><strong>\u5185\u5bb9<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u65e7\u89c4\u7ae0<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 theo t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh thu d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng, k\u00e8m ti\u00eau ch\u00ed kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh thu d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng, b\u1ecf ti\u00eau ch\u00ed kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6570\u636e\u5e93\u4f18\u5148\u7ea7\u987a\u5e8f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5c1a\u672a\u53d7\u5230\u76d1\u7ba1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u c\u00f4ng khai, c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia, ti\u1ebfp \u0111\u1ebfn l\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i v\u00e0 cu\u1ed1i c\u00f9ng l\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi c\u00e1 nh\u00e2n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Vay, cho vay\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u1ed5 sung h\u00ecnh th\u1ee9c m\u01b0\u1ee3n, cho m\u01b0\u1ee3n t\u1eeb 10% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn qu\u1ed1c gia<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1eeb 18.000 t\u1ef7 \u0111\u1ed3ng theo doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u trong k\u1ef3 t\u00ednh thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u01b0\u01a1ng \u0111\u01b0\u01a1ng 750 tri\u1ec7u Euro, theo doanh thu n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5229\u606f\u8d39\u7528<\/span><\/td>\n<td><span style=\"font-weight: 400;\">M\u1ee9c 30%, chuy\u1ec3n ti\u1ebfp theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u1eef m\u1ee9c 30%, doanh nghi\u1ec7p \u0111ang chuy\u1ec3n ti\u1ebfp ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp cho th\u1eddi gian c\u00f2n l\u1ea1i<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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\/giao-dich-lien-ket\/\">Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_doi_tuong_rui_ro_cao_trong_mua_quyet_toan_2026\"><\/span><b>2026 \u5e74\u7eb3\u7a0e\u5b63\u7684\u9ad8\u98ce\u9669\u5b9e\u4f53\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5378\" aria-describedby=\"caption-attachment-5378\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5378\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-doi-tuong-rui-ro-cao-trong-mua-quyet-toan-2026-nen-tham-khao-dich-vu-chuyen-gia-tron-goi-tai-TPHCM.jpg\" alt=\"Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng r\u1ee7i ro cao trong m\u00f9a quy\u1ebft to\u00e1n 2026 n\u00ean tham kh\u1ea3o d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 tr\u1ecdn g\u00f3i t\u1ea1i TPHCM\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-doi-tuong-rui-ro-cao-trong-mua-quyet-toan-2026-nen-tham-khao-dich-vu-chuyen-gia-tron-goi-tai-TPHCM.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-doi-tuong-rui-ro-cao-trong-mua-quyet-toan-2026-nen-tham-khao-dich-vu-chuyen-gia-tron-goi-tai-TPHCM-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-doi-tuong-rui-ro-cao-trong-mua-quyet-toan-2026-nen-tham-khao-dich-vu-chuyen-gia-tron-goi-tai-TPHCM-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-doi-tuong-rui-ro-cao-trong-mua-quyet-toan-2026-nen-tham-khao-dich-vu-chuyen-gia-tron-goi-tai-TPHCM-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-doi-tuong-rui-ro-cao-trong-mua-quyet-toan-2026-nen-tham-khao-dich-vu-chuyen-gia-tron-goi-tai-TPHCM-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5378\" class=\"wp-caption-text\">Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng r\u1ee7i ro cao trong m\u00f9a quy\u1ebft to\u00e1n 2026 n\u00ean tham kh\u1ea3o d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 tr\u1ecdn g\u00f3i t\u1ea1i TPHCM<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean th\u1ef1c t\u1ebf thanh tra nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y v\u00e0 c\u00e1c ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i r\u1ee7i ro c\u1ee7a C\u1ee5c Thu\u1ebf, c\u00e1c \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 tr\u1ecdn g\u00f3i t\u1ea1i TPHCM c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd n\u1ebfu doanh nghi\u1ec7p thu\u1ed9c m\u1ed9t trong c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng ti\u1ec1m \u1ea9n r\u1ee7i ro cao d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p l\u1ed7 l\u0169y k\u1ebf: Nh\u1eefng \u0111\u01a1n v\u1ecb b\u00e1o l\u1ed7 li\u00ean t\u1ee5c 3 &#8211; 5 n\u0103m nh\u01b0ng v\u1eabn li\u00ean t\u1ee5c \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng nh\u00e0 m\u00e1y, kho b\u00e3i. L\u01b0u \u00fd, theo \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 255, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng s\u1ea3n xu\u1ea5t ph\u00e2n ph\u1ed1i \u0111\u01a1n gi\u1ea3n, kh\u00f4ng ch\u1ecbu r\u1ee7i ro h\u00e0ng t\u1ed3n kho, r\u1ee7i ro th\u1ecb tr\u01b0\u1eddng \u201cth\u00ec kh\u00f4ng g\u00e1nh ch\u1ecbu l\u1ed7 ph\u00e1t sinh trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh t\u1eeb c\u00e1c r\u1ee7i ro n\u00e0y.\u201d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 chi ph\u00ed l\u00e3i vay l\u1edbn: C\u00e1c \u0111\u01a1n v\u1ecb \u0111ang v\u01b0\u1edbng v\u00e0o quy \u0111\u1ecbnh<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khong-che-chi-phi-lai-vay\/\"> \u63a7\u5236\u5229\u7387\u4e0a\u9650<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> 30% EBITDA theo kho\u1ea3n 3 \u0110i\u1ec1u 16<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" 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>.<\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch v\u1edbi \u201cThi\u00ean \u0111\u01b0\u1eddng thu\u1ebf\u201d: C\u00e1c giao d\u1ecbch mua b\u00e1n nguy\u00ean v\u1eadt li\u1ec7u, b\u1ea3n quy\u1ec1n, ph\u00ed qu\u1ea3n l\u00fd v\u1edbi c\u00e1c c\u00f4ng ty li\u00ean k\u1ebft t\u1ea1i c\u00e1c qu\u1ed1c gia c\u00f3 thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t. Theo \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255, chi ph\u00ed thanh to\u00e1n cho b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 kh\u00f4ng thu thu\u1ebf TNDN, kh\u00f4ng g\u00f3p ph\u1ea7n t\u1ea1o ra doanh thu, gi\u00e1 tr\u1ecb gia t\u0103ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p vay, m\u01b0\u1ee3n ti\u1ec1n, t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh: T\u1eeb n\u0103m 2026, giao d\u1ecbch vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n t\u1eeb 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p (ho\u1eb7c ng\u01b0\u1eddi th\u00e2n theo \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 5) l\u00e0m ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_can_thue_dich_vu_chuyen_gia_tron_goi_tai_TPHCM\"><\/span><b>T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n thu\u00ea d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 tr\u1ecdn g\u00f3i t\u1ea1i TPHCM<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5377\" aria-describedby=\"caption-attachment-5377\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5377\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Tai-sao-doanh-nghiep-can-thue-dich-vu-chuyen-gia-tron-goi-tai-TPHCM.jpg\" alt=\"T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n thu\u00ea d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 tr\u1ecdn g\u00f3i t\u1ea1i TPHCM\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Tai-sao-doanh-nghiep-can-thue-dich-vu-chuyen-gia-tron-goi-tai-TPHCM.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Tai-sao-doanh-nghiep-can-thue-dich-vu-chuyen-gia-tron-goi-tai-TPHCM-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Tai-sao-doanh-nghiep-can-thue-dich-vu-chuyen-gia-tron-goi-tai-TPHCM-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Tai-sao-doanh-nghiep-can-thue-dich-vu-chuyen-gia-tron-goi-tai-TPHCM-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Tai-sao-doanh-nghiep-can-thue-dich-vu-chuyen-gia-tron-goi-tai-TPHCM-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5377\" class=\"wp-caption-text\">T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n thu\u00ea d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 tr\u1ecdn g\u00f3i t\u1ea1i TPHCM<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p th\u01b0\u1eddng nh\u1ea7m t\u01b0\u1edfng r\u1eb1ng ch\u1ec9 c\u1ea7n l\u00e0m v\u00e0i t\u1edd khai ph\u1ee5 l\u1ee5c l\u00e0 xong. Th\u1ef1c t\u1ebf, h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1 l\u00e0 m\u1ed9t t\u00e0i li\u1ec7u ch\u1ee9ng minh t\u00ednh h\u1ee3p l\u00fd c\u1ee7a gi\u00e1 tr\u1ecb giao d\u1ecbch l\u00ean t\u1edbi h\u00e0ng tr\u0103m, h\u00e0ng ng\u00e0n t\u1ef7 \u0111\u1ed3ng. M\u1ed9t d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 tr\u1ecdn g\u00f3i t\u1ea1i TPHCM ch\u1ea5t l\u01b0\u1ee3ng s\u1ebd mang l\u1ea1i nh\u1eefng gi\u00e1 tr\u1ecb c\u1ed1t l\u00f5i:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dam_bao_tinh_tuan_thu_tuyet_doi\"><\/span><b>\u786e\u4fdd\u7edd\u5bf9\u5408\u89c4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tu\u00e2n th\u1ee7 \u0111\u00fang v\u00e0 \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP (thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP t\u1eeb ng\u00e0y 01\/7\/2026), c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn li\u00ean quan v\u00e0 c\u01a1 ch\u1ebf Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Ngh\u1ecb quy\u1ebft 107\/2023\/QH15, Ngh\u1ecb \u0111\u1ecbnh 236\/2025\/N\u0110-CP). Vi\u1ec7c n\u1ed9p thi\u1ebfu t\u1edd khai ho\u1eb7c n\u1ed9p mu\u1ed9n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn m\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh cao, \u0111\u1ed3ng th\u1eddi l\u00e0m gi\u1ea3m uy t\u00edn c\u1ee7a doanh nghi\u1ec7p trong m\u1eaft c\u01a1 quan qu\u1ea3n l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd, kho\u1ea3n 2 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 255 y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> K\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam v\u00e0 Ch\u1ee9ng minh vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch, so s\u00e1nh v\u00e0 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. Ngh\u0129a v\u1ee5 ch\u1ee9ng minh thu\u1ed9c v\u1ec1 doanh nghi\u1ec7p, k\u1ec3 c\u1ea3 khi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_ve_doanh_nghiep_truoc_nguy_co_an_dinh_thue\"><\/span><b>B\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc nguy c\u01a1 \u1ea5n \u0111\u1ecbnh thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u1ea4n \u0111\u1ecbnh thu\u1ebf l\u00e0 c\u01a1n \u00e1c m\u1ed9ng c\u1ee7a m\u1ecdi doanh nghi\u1ec7p. Khi c\u01a1 quan thu\u1ebf b\u00e1c b\u1ecf h\u1ed3 s\u01a1 t\u1ef1 l\u1eadp c\u1ee7a doanh nghi\u1ec7p, h\u1ecd c\u00f3 quy\u1ec1n \u00e1p \u0111\u1eb7t m\u1ed9t m\u1ee9c l\u1ee3i nhu\u1eadn d\u1ef1a tr\u00ean d\u1eef li\u1ec7u c\u1ee7a h\u1ecd, d\u1eabn \u0111\u1ebfn vi\u1ec7c truy thu thu\u1ebf TNDN v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p l\u1edbn.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 255 quy \u0111\u1ecbnh r\u00f5 m\u1ee9c gi\u00e1 tr\u1ecb m\u00e0 c\u01a1 quan thu\u1ebf s\u1eed d\u1ee5ng. Theo \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 8:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u1ea5n \u0111\u1ecbnh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, gi\u00e1 tr\u1ecb \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u1ea5n \u0111\u1ecbnh l\u00e0 gi\u00e1 tr\u1ecb trung v\u1ecb c\u1ee7a kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong khi \u0111\u00f3, n\u1ebfu doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh \u0111\u00fang v\u00e0 k\u1ebft qu\u1ea3 n\u1eb1m trong kho\u1ea3ng chu\u1ea9n (b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 35 \u0111\u1ebfn 75), doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh. Kho\u1ea3ng c\u00e1ch gi\u1eefa hai k\u1ecbch b\u1ea3n n\u00e0y th\u01b0\u1eddng l\u00ean t\u1edbi h\u00e0ng t\u1ef7 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf (xem v\u00ed d\u1ee5 \u1edf ph\u1ea7n C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh 255 b\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p k\u00ea khai sai th\u00f4ng tin t\u1ea1i Ph\u1ee5 l\u1ee5c I (Th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft) v\u00e0o c\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. S\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 tr\u1ecdn g\u00f3i t\u1ea1i TPHCM gi\u00fap doanh nghi\u1ec7p v\u1eefng ch\u1eafc d\u1ef1a tr\u00ean c\u00e1c lu\u1eadn \u0111i\u1ec3m kinh t\u1ebf h\u1ecdc s\u1eafc b\u00e9n v\u00e0 d\u1eef li\u1ec7u \u0111\u00fang chu\u1ea9n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Toi_uu_hoa_cau_truc_van_hanh\"><\/span><b>\u4f18\u5316\u8fd0\u8425\u7ed3\u6784<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng qua vi\u1ec7c ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng v\u00e0 r\u1ee7i ro (FAR Analysis), c\u00e1c chuy\u00ean gia c\u1ee7a MAN &#8211; Master Accountant Network s\u1ebd gi\u00fap doanh nghi\u1ec7p nh\u00ecn ra nh\u1eefng \u0111i\u1ec3m b\u1ea5t h\u1ee3p l\u00fd trong d\u00f2ng ch\u1ea3y chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft, t\u1eeb \u0111\u00f3 \u0111\u1ec1 xu\u1ea5t c\u00e1c \u0111i\u1ec1u ch\u1ec9nh gi\u00fap t\u1ed1i \u01b0u h\u00f3a thu\u1ebf m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p. \u0110\u1eb7c bi\u1ec7t v\u1edbi ph\u00ed d\u1ecbch v\u1ee5, ph\u00ed qu\u1ea3n l\u00fd tr\u1ea3 cho c\u00f4ng ty m\u1eb9, t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255 ch\u1ec9 cho tr\u1eeb khi d\u1ecbch v\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb th\u01b0\u01a1ng m\u1ea1i, t\u00e0i ch\u00ednh, kinh t\u1ebf, ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 c\u00f3 \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n, th\u00f4ng tin v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh, y\u1ebfu t\u1ed1 ph\u00e2n b\u1ed5.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tiet_noi_dung_dich_vu_chuyen_gia_tron_goi_tai_TPHCM\"><\/span><b>Chi ti\u1ebft n\u1ed9i dung d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 tr\u1ecdn g\u00f3i t\u1ea1i TPHCM<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5376\" aria-describedby=\"caption-attachment-5376\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5376\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Chi-tiet-noi-dung-dich-vu-chuyen-gia-tron-goi-tai-TPHCM.jpg\" alt=\"Chi ti\u1ebft n\u1ed9i dung d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 tr\u1ecdn g\u00f3i t\u1ea1i TPHCM\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Chi-tiet-noi-dung-dich-vu-chuyen-gia-tron-goi-tai-TPHCM.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Chi-tiet-noi-dung-dich-vu-chuyen-gia-tron-goi-tai-TPHCM-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Chi-tiet-noi-dung-dich-vu-chuyen-gia-tron-goi-tai-TPHCM-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Chi-tiet-noi-dung-dich-vu-chuyen-gia-tron-goi-tai-TPHCM-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Chi-tiet-noi-dung-dich-vu-chuyen-gia-tron-goi-tai-TPHCM-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5376\" class=\"wp-caption-text\">Chi ti\u1ebft n\u1ed9i dung d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 tr\u1ecdn g\u00f3i t\u1ea1i TPHCM<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t quy tr\u00ecnh d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 tr\u1ecdn g\u00f3i t\u1ea1i TPHCM c\u1ee7a MAN &#8211; Master Accountant Network bao g\u1ed3m c\u00e1c th\u00e0nh ph\u1ea7n kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi sau \u0111\u00e2y:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_khai_cac_Phu_luc_va_lap_Ho_so_xac_dinh_gia_theo_Nghi_dinh_255\"><\/span><b>K\u00ea khai c\u00e1c Ph\u1ee5 l\u1ee5c v\u00e0 l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 theo Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean v\u00e0 b\u1eaft bu\u1ed9c khi n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN. Theo \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 255, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf 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, Ph\u1ee5 l\u1ee5c II, Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 n\u1ed9p c\u00f9ng T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. N\u1ed9i dung t\u1eebng Ph\u1ee5 l\u1ee5c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c I: Th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft (c\u00e1c b\u00ean li\u00ean k\u1ebft, lo\u1ea1i h\u00ecnh giao d\u1ecbch, gi\u00e1 tr\u1ecb giao d\u1ecbch), \u0111\u1ed3ng th\u1eddi l\u00e0 n\u01a1i k\u00ea khai t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay trong k\u1ef3 (\u0111i\u1ec3m d kho\u1ea3n 3 \u0110i\u1ec1u 16).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c II: Danh m\u1ee5c n\u1ed9i dung th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ee7a H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c III: Danh m\u1ee5c n\u1ed9i dung th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ee7a H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c IV: B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) \u2013 \u00e1p d\u1ee5ng cho t\u1eadp \u0111o\u00e0n c\u00f3 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u 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, n\u1ed9p theo \u0111\u1ecbnh d\u1ea1ng XML \u0111\u00e3 \u0111\u01b0\u1ee3c m\u00e3 h\u00f3a qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<\/ul>\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-cac-chi-tieu-mau-phu-luc-i-nghi-dinh-255\/\"> K\u00ea khai c\u00e1c ch\u1ec9 ti\u00eau M\u1eabu Ph\u1ee5 l\u1ee5c I Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xay_dung_ho_so_quoc_gia_Local_File\"><\/span><b>\u6784\u5efa\u672c\u5730\u6587\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 t\u00e0i li\u1ec7u chi ti\u1ebft nh\u1ea5t, m\u00f4 t\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p t\u1ea1i TP.HCM. Theo kho\u1ea3n 3 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 255, H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c l\u1eadp tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p h\u00e0ng n\u0103m v\u00e0 ph\u1ea3i l\u01b0u gi\u1eef, xu\u1ea5t tr\u00ecnh theo y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin c\u1ee7a c\u01a1 quan thu\u1ebf. N\u1ed9i dung bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5206\u6790\u7ec4\u7ec7\u548c\u7ba1\u7406\u7ed3\u6784\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5206\u6790\u4f01\u4e1a\u6218\u7565\u548c\u4e3b\u8981\u7ade\u4e89\u5bf9\u624b\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n v\u00e0 r\u1ee7i ro (FAR): X\u00e1c \u0111\u1ecbnh xem doanh nghi\u1ec7p \u0111ang \u0111\u00f3ng vai tr\u00f2 g\u00ec trong chu\u1ed7i gi\u00e1 tr\u1ecb (S\u1ea3n xu\u1ea5t gia c\u00f4ng? S\u1ea3n xu\u1ea5t t\u1ef1 ch\u1ee7? Hay ph\u00e2n ph\u1ed1i r\u1ee7i ro th\u1ea5p?). Theo \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 255, b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu gi\u1eefa h\u1ee3p \u0111\u1ed3ng v\u1edbi th\u1ef1c ti\u1ec5n th\u1ef1c hi\u1ec7n c\u1ee7a c\u00e1c b\u00ean, kh\u00f4ng ch\u1ec9 d\u1ef1a tr\u00ean h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghien_cuu_so_sanh_Benchmarking_Study\"><\/span><b>\u57fa\u51c6\u7814\u7a76<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n kh\u00f3 nh\u1ea5t v\u00e0 \u0111\u00f2i h\u1ecfi chuy\u00ean m\u00f4n cao nh\u1ea5t c\u1ee7a d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 tr\u1ecdn g\u00f3i t\u1ea1i TPHCM. Ch\u00fang t\u00f4i th\u1ef1c hi\u1ec7n t\u00ecm ki\u1ebfm c\u00e1c c\u00f4ng ty \u0111\u1ed9c l\u1eadp c\u00f3 ch\u1ee9c n\u0103ng kinh doanh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng tr\u00ean c\u00e1c ngu\u1ed3n d\u1eef li\u1ec7u theo \u0111\u00fang th\u1ee9 t\u1ef1 \u01b0u ti\u00ean t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 255:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebft l\u1eadp c\u00e1c ti\u00eau ch\u00ed lo\u1ea1i tr\u1eeb (ng\u00e0nh ngh\u1ec1, khu v\u1ef1c \u0111\u1ecba l\u00fd, \u0111\u1ed9c l\u1eadp v\u1ec1 s\u1edf h\u1eefu), \u01b0u ti\u00ean \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh n\u1ed9i b\u1ed9, r\u1ed3i \u0111\u1ebfn \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f9ng qu\u1ed1c gia, sau \u0111\u00f3 m\u1edbi \u0111\u1ebfn c\u00e1c n\u01b0\u1edbc trong khu v\u1ef1c c\u00f3 \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng \u0111\u1ed3ng (kho\u1ea3n 4 \u0110i\u1ec1u 17).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o s\u1ed1 l\u01b0\u1ee3ng \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh t\u1ed1i thi\u1ec3u theo kho\u1ea3n 3 \u0110i\u1ec1u 7: 01 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ebfu kh\u00f4ng c\u00f3 kh\u00e1c bi\u1ec7t; 03 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ebfu lo\u1ea1i tr\u1eeb \u0111\u01b0\u1ee3c t\u1ea5t c\u1ea3 kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu; 05 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ebfu ch\u1ec9 lo\u1ea1i tr\u1eeb \u0111\u01b0\u1ee3c h\u1ea7u h\u1ebft kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu. D\u1eef li\u1ec7u t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u00edt nh\u1ea5t ba k\u1ef3 t\u00ednh thu\u1ebf li\u00ean t\u1ee5c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh to\u00e1n c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh v\u00e0 x\u00e1c \u0111\u1ecbnh kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n (b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 35 \u0111\u1ebfn 75) v\u00e0 gi\u00e1 tr\u1ecb trung v\u1ecb (b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 50).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n c\u00e1c \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu (n\u1ebfu c\u00f3) \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh t\u01b0\u01a1ng \u0111\u1ed3ng cao nh\u1ea5t; l\u01b0u tr\u1eef s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh d\u01b0\u1edbi d\u1ea1ng b\u1ea3n m\u1ec1m, \u0111\u1ecbnh d\u1ea1ng b\u1ea3ng t\u00ednh \u0111\u1ec3 cung c\u1ea5p cho c\u01a1 quan thu\u1ebf khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u (kho\u1ea3n 3 \u0110i\u1ec1u 18).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_van_khong_che_chi_phi_lai_vay\"><\/span><b>\u63d0\u4f9b\u63a7\u5236\u5229\u606f\u652f\u51fa\u7684\u54a8\u8be2\u670d\u52a1\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">T\u1ed5ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 c\u1ed9ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 c\u1ed9ng chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u201d. Ph\u1ea7n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 sau, v\u1edbi th\u1eddi gian chuy\u1ec3n \u201ct\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb\u201d (\u0111i\u1ec3m b).<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chuy\u00ean gia v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a MAN s\u1ebd t\u00ednh to\u00e1n v\u00e0 \u0111\u01b0a ra c\u00e1c k\u1ecbch b\u1ea3n \u0111\u1ec3 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng trong vi\u1ec7c \u0111i\u1ec1u ph\u1ed1i d\u00f2ng v\u1ed1n vay n\u1ed9i b\u1ed9, theo d\u00f5i ph\u1ea7n l\u00e3i vay \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 sau (k\u1ec3 c\u1ea3 ph\u1ea7n \u0111ang \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP), tr\u00e1nh vi\u1ec7c b\u1ecb m\u1ea5t tr\u1eafng chi ph\u00ed l\u00e3i vay h\u1ee3p l\u00fd.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Canh_bao_nguy_co_tu_dich_vu_chuyen_gia_tron_goi_tai_TPHCM_gia_re\"><\/span><b>C\u1ea3nh b\u00e1o nguy c\u01a1 t\u1eeb d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 tr\u1ecdn g\u00f3i t\u1ea1i TPHCM gi\u00e1 r\u1ebb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i TP.HCM, c\u00f3 kh\u00f4ng \u00edt c\u00e1 nh\u00e2n ho\u1eb7c \u0111\u01a1n v\u1ecb nh\u1ecf l\u1ebb qu\u1ea3ng c\u00e1o d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 tr\u1ecdn g\u00f3i t\u1ea1i TPHCM v\u1edbi m\u1ee9c gi\u00e1 \u201csi\u00eau r\u1ebb\u201d. Tuy nhi\u00ean, doanh nghi\u1ec7p c\u1ea7n t\u1ec9nh t\u00e1o tr\u01b0\u1edbc nh\u1eefng r\u1ee7i ro sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ed3 s\u01a1 \u201ccopy-paste\u201d:<\/b><span style=\"font-weight: 400;\"> D\u00f9ng chung m\u1ed9t m\u1eabu cho m\u1ecdi kh\u00e1ch h\u00e0ng, trong khi \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 255 y\u00eau c\u1ea7u ph\u00e2n t\u00edch theo b\u1ea3n ch\u1ea5t v\u00e0 th\u1ef1c ti\u1ec5n kinh doanh c\u1ee7a t\u1eebng doanh nghi\u1ec7p. M\u00e2u thu\u1eabn gi\u1eefa h\u1ed3 s\u01a1 v\u00e0 th\u1ef1c t\u1ebf v\u1eadn h\u00e0nh s\u1ebd b\u1ecb ph\u00e1t hi\u1ec7n ngay khi thanh tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>D\u1eef li\u1ec7u so s\u00e1nh kh\u00f4ng r\u00f5 ngu\u1ed3n:<\/b><span style=\"font-weight: 400;\"> Kho\u1ea3n 3 \u0110i\u1ec1u 18 y\u00eau c\u1ea7u d\u1eef li\u1ec7u, t\u00e0i li\u1ec7u d\u00f9ng \u0111\u1ec3 ph\u00e2n t\u00edch <\/span><i><span style=\"font-weight: 400;\">\u201cph\u1ea3i n\u00eau r\u00f5 ngu\u1ed3n g\u1ed1c xu\u1ea5t x\u1ee9\u201d<\/span><\/i><span style=\"font-weight: 400;\">. D\u1eef li\u1ec7u c\u0169, t\u1ef1 ch\u1ebf ho\u1eb7c sai th\u1ee9 t\u1ef1 \u01b0u ti\u00ean t\u1ea1i \u0110i\u1ec1u 17 khi\u1ebfn h\u1ed3 s\u01a1 b\u1ecb lo\u1ea1i b\u1ecf v\u00e0 c\u01a1 quan thu\u1ebf c\u00f3 c\u01a1 s\u1edf \u00e1p gi\u00e1 tr\u1ecb trung v\u1ecb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng \u0111\u1ed3ng h\u00e0nh khi thanh tra:<\/b><span style=\"font-weight: 400;\"> R\u1ee7i ro th\u1ef1c s\u1ef1 xu\u1ea5t hi\u1ec7n v\u00e0i n\u0103m sau, khi c\u00f3 \u0111o\u00e0n ki\u1ec3m tra. Theo kho\u1ea3n 5 \u0110i\u1ec1u 18, \u0111\u01a1n v\u1ecb \u0111\u1ea1i di\u1ec7n l\u1eadp h\u1ed3 s\u01a1 c\u0169ng <\/span><i><span style=\"font-weight: 400;\">\u201cch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt theo quy \u0111\u1ecbnh\u201d<\/span><\/i><span style=\"font-weight: 400;\">, v\u00ec v\u1eady doanh nghi\u1ec7p n\u00ean ch\u1ecdn \u0111\u01a1n v\u1ecb \u0111\u1ee7 n\u0103ng l\u1ef1c v\u00e0 cam k\u1ebft gi\u1ea3i tr\u00ecnh c\u00f9ng m\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Sai s\u00f3t khi k\u00ea khai Ph\u1ee5 l\u1ee5c I:<\/b><span style=\"font-weight: 400;\"> T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026, k\u00ea khai sai th\u00f4ng tin t\u1ea1i Ph\u1ee5 l\u1ee5c I thu\u1ed9c di\u1ec7n b\u1ecb \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. L\u1ed7i ph\u1ed5 bi\u1ebfn l\u00e0 b\u1ecf s\u00f3t quan h\u1ec7 li\u00ean k\u1ebft qua kho\u1ea3n vay, m\u01b0\u1ee3n v\u1edbi gi\u00e1m \u0111\u1ed1c ho\u1eb7c ng\u01b0\u1eddi th\u00e2n c\u1ee7a gi\u00e1m \u0111\u1ed1c.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_gia_chi_tiet_dich_vu_chuyen_gia_tron_goi_tai_TPHCM\"><\/span><b>B\u1ea3ng gi\u00e1 chi ti\u1ebft d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 tr\u1ecdn g\u00f3i t\u1ea1i TPHCM<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng ph\u00ed tham kh\u1ea3o d\u1ef1a tr\u00ean m\u1eb7t b\u1eb1ng chung tr\u00ean th\u1ecb tr\u01b0\u1eddng v\u1ec1 c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 uy t\u00edn t\u1ea1i khu v\u1ef1c TP.HCM.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 tr\u1ecdn g\u00f3i t\u1ea1i TPHCM.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u7c7b\u522b<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u76ee\u7684<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8d39\u7528\uff08\u8d8a\u5357\u76fe\uff09<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5b8c\u6210\u65f6\u95f4<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u57fa\u7840\u5957\u9910\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh thu d\u01b0\u1edbi 50 t\u1ef7, c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01a1n gi\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2500\u4e07\u81f34000\u4e07<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5-7\u5929<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">G\u00f3i H\u1ed3 s\u01a1 qu\u1ed1c gi\u00e1 (Local File) chuy\u00ean s\u00e2u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh thu t\u1eeb 50 &#8211; 200 t\u1ef7, ng\u00e0nh s\u1ea3n xu\u1ea5t\/gia c\u00f4ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6000\u4e07\u81f31\u4ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7-10\u5929<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7efc\u5408\u5957\u9910<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, giao d\u1ecbch ph\u1ee9c t\u1ea1p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">120.000.000 &#8211; 150.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10-15\u5929<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u98ce\u9669\u8bc4\u4f30\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ki\u1ec3m tra, so\u00e1t x\u00e9t r\u1ee7i ro ti\u1ec1m \u1ea9n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">12.000.000 &#8211; 15.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3-5\u5929<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u652f\u6301\u7a0e\u52a1\u7a3d\u67e5\u5458<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Theo v\u1ee5 vi\u1ec7c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8054\u7cfb\u4ee5\u8fbe\u6210\u534f\u8bae<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6839\u636e\u68c0\u67e5\u8fdb\u5c55\u60c5\u51b5\u800c\u5b9a<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u8bf7\u6ce8\u610f\uff0c\u8d39\u7528\u5c06\u6839\u636e\u4ee5\u4e0b\u56e0\u7d20\u800c\u6709\u6240\u4e0d\u540c\uff1a<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6536\u5165\u89c4\u6a21\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u804c\u4e1a\uff0c\u6d3b\u52a8\u9886\u57df\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51c0\u5229\u6da6\u7387\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u5173\u7cfb\u548c\u5173\u8054\u65b9\u4ea4\u6613\u7531\u6b64\u4ea7\u751f\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 MAN \u2013 Master Accountant Network \u0111\u1ec3 nh\u1eadn<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bang-gia-dich-vu-chuyen-gia\/\"> \u8f6c\u8ba9\u5b9a\u4ef7\u670d\u52a1\u4ef7\u683c\u8868<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u7ec6\u8282\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\u83b7\u53d6\u62a5\u4ef7 <\/span><\/a><\/div>\n<p style=\"text-align: justify;\">\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_5_buoc_chuyen_nghiep_chong_an_dinh_thue_tu_thanh_tra_cua_MAN\"><\/span><b>MAN \u7684 5 \u6b65\u4e13\u4e1a\u6d41\u7a0b\uff0c\u53ef\u9632\u6b62\u7a0e\u52a1\u7a3d\u67e5\u5458\u8fdb\u884c\u7a0e\u52a1\u8bc4\u4f30\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network tri\u1ec3n khai d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 tr\u1ecdn g\u00f3i t\u1ea1i TPHCM theo quy tr\u00ecnh chu\u1ea9n qu\u1ed1c t\u1ebf, \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u1eb7t ch\u1ebd v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd v\u00e0 kinh t<\/span><span style=\"font-weight: 400;\">\u1ebf:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Khao_sat_thuc_dia_va_ra_soat_rui_ro\"><\/span><b>\u7b2c\u4e00\u6b65\uff1a\u5b9e\u5730\u8c03\u67e5\u548c\u98ce\u9669\u8bc4\u4f30<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia c\u1ee7a MAN s\u1ebd tr\u1ef1c ti\u1ebfp xu\u1ed1ng nh\u00e0 m\u00e1y\/v\u0103n ph\u00f2ng \u0111\u1ec3 hi\u1ec3u r\u00f5 quy tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh. Ch\u00fang t\u00f4i s\u1ebd xem x\u00e9t c\u00e1c h\u1ee3p \u0111\u1ed3ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ph\u00e1t hi\u1ec7n nh\u1eefng \u0111i\u1ec3m ch\u00eanh l\u1ec7ch gi\u1eefa h\u1ee3p \u0111\u1ed3ng v\u00e0 th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n, r\u00e0 so\u00e1t \u0111\u1ea7y \u0111\u1ee7 c\u00e1c m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255 (bao g\u1ed3m vay, m\u01b0\u1ee3n v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh) v\u00e0 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai, mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 theo \u0110i\u1ec1u 20 hay kh\u00f4ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Phan_tich_kinh_te_va_Lua_chon_phuong_phap\"><\/span><b>\u6b65\u9aa4\u4e8c\uff1a\u7ecf\u6d4e\u5206\u6790\u548c\u65b9\u6cd5\u9009\u62e9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean FAR Analysis, MAN s\u1ebd t\u01b0 v\u1ea5n ph\u01b0\u01a1ng ph\u00e1p t\u1ed1i \u01b0u nh\u1ea5t. T\u00f9y theo ng\u00e0nh ngh\u1ec1 doanh nghi\u1ec7p m\u00e0 MAN s\u1ebd t\u01b0 v\u1ea5n ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u1ed1i \u01b0u nh\u1ea5t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Nghien_cuu_so_sanh_va_xac_dinh_khoang_gia_tri_giao_dich_doc_lap_chuan\"><\/span><b>B\u01b0\u1edbc 3: Nghi\u00ean c\u1ee9u so s\u00e1nh v\u00e0 x\u00e1c \u0111\u1ecbnh kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN t\u00ecm ki\u1ebfm, s\u00e0ng l\u1ecdc \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u t\u1ea1i \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 255, \u0111\u1ea3m b\u1ea3o s\u1ed1 l\u01b0\u1ee3ng \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ed1i thi\u1ec3u v\u00e0 d\u1eef li\u1ec7u \u00edt nh\u1ea5t ba k\u1ef3 t\u00ednh thu\u1ebf li\u00ean t\u1ee5c. K\u1ebft qu\u1ea3 l\u00e0 kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n (b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 35 \u0111\u1ebfn 75) v\u00e0 gi\u00e1 tr\u1ecb trung v\u1ecb, c\u00f9ng b\u1ea3ng t\u00ednh d\u1eef li\u1ec7u g\u1ed1c s\u1eb5n s\u00e0ng cung c\u1ea5p cho c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Hoan_thien_du_thao_va_Tu_van_dieu_chinh_loi_nhuan\"><\/span><b>\u7b2c\u56db\u6b65\uff1a\u6700\u7ec8\u786e\u5b9a\u8349\u6848\u5e76\u534f\u5546\u5229\u6da6\u8c03\u6574\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu bi\u00ean l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p n\u1eb1m ngo\u00e0i kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n, theo \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 255, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb thu\u1ed9c kho\u1ea3ng chu\u1ea9n ph\u1ea3n \u00e1nh m\u1ee9c \u0111\u1ed9 t\u01b0\u01a1ng \u0111\u1ed3ng cao nh\u1ea5t v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh nh\u01b0ng kh\u00f4ng l\u00e0m gi\u1ea3m thu nh\u1eadp ch\u1ecbu thu\u1ebf, kh\u00f4ng l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p. Chuy\u00ean gia c\u1ee7a MAN s\u1ebd t\u01b0 v\u1ea5n c\u00e1c gi\u1ea3i ph\u00e1p \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 \u0111\u01b0a doanh nghi\u1ec7p v\u1ec1 v\u00f9ng an to\u00e0n tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf \u00e1p gi\u00e1 tr\u1ecb trung v\u1ecb.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_5_Phat_hanh_ho_so_chinh_thuc_va_Huong_dan_luu_tru\"><\/span><b>\u7b2c\u4e94\u6b65\uff1a\u53d1\u5e03\u6b63\u5f0f\u6587\u4ef6\u548c\u5f52\u6863\u8bf4\u660e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0n giao b\u1ed9 h\u1ed3 s\u01a1 ho\u00e0n ch\u1ec9nh (song ng\u1eef Vi\u1ec7t &#8211; Anh) tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNDN, c\u00f9ng t\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb ph\u1ee5c v\u1ee5 thanh tra sau n\u00e0y. Khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u, doanh nghi\u1ec7p c\u00f3 kh\u00f4ng qu\u00e1 30 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ec3 cung c\u1ea5p H\u1ed3 s\u01a1 (gia h\u1ea1n 01 l\u1ea7n kh\u00f4ng qu\u00e1 15 ng\u00e0y l\u00e0m vi\u1ec7c n\u1ebfu c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng).<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_Dau_tu_cho_su_an_tam\"><\/span><b>\u7ed3\u8bba\uff1a\u6295\u8d44\u5b89\u5fc3\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ebf gi\u1edbi kinh doanh hi\u1ec7n \u0111\u1ea1i, s\u1ef1 minh b\u1ea1ch l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 t\u1ed3n t\u1ea1i. V\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026, c\u01a1 quan thu\u1ebf \u0111\u00e3 c\u00f3 th\u00eam c\u00f4ng c\u1ee5 r\u00f5 r\u00e0ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh, \u1ea5n \u0111\u1ecbnh: kho\u1ea3ng gi\u00e1 tr\u1ecb chu\u1ea9n, gi\u00e1 tr\u1ecb trung v\u1ecb, th\u1ee9 t\u1ef1 \u01b0u ti\u00ean d\u1eef li\u1ec7u v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ng\u00e0nh c\u00f4ng b\u1ed1 t\u1eeb d\u1eef li\u1ec7u k\u00ea khai.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1ef1a ch\u1ecdn m\u1ed9t d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 tr\u1ecdn g\u00f3i t\u1ea1i TPHCM uy t\u00edn kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t kho\u1ea3n chi ph\u00ed m\u1ea5t \u0111i, m\u00e0 l\u00e0 m\u1ed9t kho\u1ea3n \u0111\u1ea7u t\u01b0 b\u1ea3o hi\u1ec3m cho t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p. M\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 chu\u1ea9n ch\u1ec9nh kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c nh\u1eefng kho\u1ea3n truy thu h\u00e0ng t\u1ef7 \u0111\u1ed3ng m\u00e0 c\u00f2n x\u00e2y d\u1ef1ng h\u00ecnh \u1ea3nh m\u1ed9t doanh nghi\u1ec7p tu\u00e2n th\u1ee7, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho vi\u1ec7c h\u01b0\u1edfng c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf v\u00e0 thu h\u00fat \u0111\u1ea7u t\u01b0 trong t\u01b0\u01a1ng lai.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eebng \u0111\u1ee3i \u0111\u1ebfn khi nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh thanh tra m\u1edbi cu\u1ed1ng cu\u1ed3ng t\u00ecm ng\u01b0\u1eddi h\u1ed7 tr\u1ee3. S\u1ef1 chu\u1ea9n b\u1ecb t\u1eeb h\u00f4m nay ch\u00ednh l\u00e0 s\u1ee9c m\u1ea1nh c\u1ee7a ng\u00e0y mai. N\u1ebfu doanh nghi\u1ec7p \u0111ang g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c c\u1ea7n m\u1ed9t d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 tr\u1ecdn g\u00f3i t\u1ea1i TPHCM uy t\u00edn v\u00e0 chuy\u00ean nghi\u1ec7p, h\u00e3y li\u00ean h\u1ec7 v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN &#8211; Master Accountant Network.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\"><b><span style=\"color: #0000ff;\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><\/b><\/a><span style=\"font-weight: 400;\"> \u514d\u8d39\u63d0\u4f9b\u652f\u6301\u548c\u5efa\u8bae\uff01<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b><a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\"> <b>\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/b><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"> <b>\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f<\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"> <b>\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/b><\/a><span style=\"font-weight: 400;\">. \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.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_dich_vu_chuyen_gia_tron_goi_tai_TPHCM\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 tr\u1ecdn g\u00f3i t\u1ea1i TPHCM<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_cua_toi_co_quy_mo_nho_co_can_lam_ho_so_chuyen_gia_khong\"><\/span><b>\u6211\u7684\u516c\u53f8\u89c4\u6a21\u5f88\u5c0f\uff0c\u6211\u9700\u8981\u63d0\u4ea4\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u5417\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 kh\u00f4ng, n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255. Hai tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn nh\u1ea5t: T\u1ed5ng doanh thu trong k\u1ef3 t\u00ednh thu\u1ebf 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; T\u1ed5ng doanh thu d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng, 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 tr\u01b0\u1edbc l\u00e3i vay v\u00e0 thu\u1ebf TNDN tr\u00ean doanh thu t\u1eeb 5% tr\u1edf l\u00ean (ph\u00e2n ph\u1ed1i), t\u1eeb 10% tr\u1edf l\u00ean (s\u1ea3n xu\u1ea5t) ho\u1eb7c t\u1eeb 15% tr\u1edf l\u00ean (gia c\u00f4ng). D\u00f9 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c I c\u00f9ng t\u1edd khai quy\u1ebft to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop_ho_so_chuyen_gia_la_khi_nao\"><\/span><b>\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u7684\u63d0\u4ea4\u622a\u6b62\u65e5\u671f\u662f\u4ec0\u4e48\u65f6\u5019\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1 ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m v\u00e0 l\u01b0u gi\u1eef t\u1ea1i doanh nghi\u1ec7p (kho\u1ea3n 3 \u0110i\u1ec1u 18). Th\u1eddi h\u1ea1n cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng qu\u00e1 30 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng th\u00ec th\u1eddi h\u1ea1n cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c gia h\u1ea1n 01 l\u1ea7n kh\u00f4ng qu\u00e1 15 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_bi_co_quan_thue_an_dinh_gia_giao_dich_lien_ket_so_thue_phai_nop_them_duoc_tinh_the_nao\"><\/span><b>N\u1ebfu b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam \u0111\u01b0\u1ee3c t\u00ednh th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 255, khi c\u01a1 quan thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u1ea5n \u0111\u1ecbnh, gi\u00e1 tr\u1ecb \u00e1p d\u1ee5ng l\u00e0 gi\u00e1 tr\u1ecb trung v\u1ecb c\u1ee7a kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n. N\u1ebfu doanh nghi\u1ec7p t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb thu\u1ed9c kho\u1ea3ng chu\u1ea9n ph\u1ea3n \u00e1nh m\u1ee9c \u0111\u1ed9 t\u01b0\u01a1ng \u0111\u1ed3ng cao nh\u1ea5t v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_ty_con_tai_TPHCM_cua_tap_doan_nuoc_ngoai_co_phai_nop_Bao_cao_loi_nhuan_lien_quoc_gia_khong\"><\/span><b>C\u00f4ng ty con t\u1ea1i TP.HCM c\u1ee7a t\u1eadp \u0111o\u00e0n n\u01b0\u1edbc ngo\u00e0i c\u00f3 ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 khi t\u1eadp \u0111o\u00e0n c\u00f3 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u c\u1ee7a 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 (kho\u1ea3n 2 \u0110i\u1ec1u 19). T\u1ef7 gi\u00e1 quy \u0111\u1ed5i l\u00e0 t\u1ef7 gi\u00e1 trung t\u00e2m ho\u1eb7c trung b\u00ecnh t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o c\u1ee7a th\u00e1ng 12 do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1. Ngay c\u1ea3 khi kh\u00f4ng ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i g\u1eedi Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p B\u00e1o c\u00e1o theo M\u1eabu s\u1ed1 01\/TB-BCLN.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_don_vi_dich_vu_lap_ho_so_thi_doanh_nghiep_con_phai_chiu_trach_nhiem_khong\"><\/span><b>Thu\u00ea \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 th\u00ec doanh nghi\u1ec7p c\u00f2n ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Kho\u1ea3n 4 \u0110i\u1ec1u 18 quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf <\/span><i><span style=\"font-weight: 400;\">c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt \u0111\u1ed1i v\u1edbi c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u t\u1ea1i H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/i><span style=\"font-weight: 400;\">. \u0110\u01a1n v\u1ecb t\u01b0 v\u1ea5n, ki\u1ec3m to\u00e1n ho\u1eb7c t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf \u0111\u1ea1i di\u1ec7n l\u1eadp h\u1ed3 s\u01a1 c\u0169ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt theo kho\u1ea3n 5 \u0110i\u1ec1u 18. V\u00ec v\u1eady doanh nghi\u1ec7p n\u00ean ch\u1ecdn \u0111\u01a1n v\u1ecb c\u00f3 n\u0103ng l\u1ef1c v\u00e0 cam k\u1ebft \u0111\u1ed3ng h\u00e0nh khi gi\u1ea3i tr\u00ecnh.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf to\u00e0n c\u1ea7u \u0111ang chuy\u1ec3n m\u00ecnh m\u1ea1nh m\u1ebd v\u1edbi c\u00e1c quy \u0111\u1ecbnh v\u1ec1 Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two), c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) t\u1ea1i Vi\u1ec7t Nam, \u0111\u1eb7c bi\u1ec7t l\u00e0 t\u1ea1i trung t\u00e2m kinh t\u1ebf TP.HCM, \u0111ang \u0111\u1ee9ng tr\u01b0\u1edbc nh\u1eefng th\u00e1ch th\u1ee9c ph\u00e1p l\u00fd [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3211,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3210","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\/3210","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=3210"}],"version-history":[{"count":4,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3210\/revisions"}],"predecessor-version":[{"id":5379,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3210\/revisions\/5379"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/3211"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=3210"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=3210"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=3210"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}