{"id":3255,"date":"2026-07-18T18:00:21","date_gmt":"2026-07-18T11:00:21","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3255"},"modified":"2026-07-18T18:00:24","modified_gmt":"2026-07-18T11:00:24","slug":"tu-van-chuyen-gia","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-chuyen-gia\/","title":{"rendered":"T\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 chu\u1ea9n Ngh\u1ecb \u0111\u1ecbnh 255 t\u1ea1i TP.HCM: Chuy\u00ean nghi\u1ec7p v\u00e0 Uy t\u00edn"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 n\u0103m 2026 kh\u00f4ng c\u00f2n l\u00e0 m\u1ed9t th\u1ee7 t\u1ee5c tu\u00e2n th\u1ee7 \u0111\u01a1n thu\u1ea7n m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh \u0111i\u1ec1u ki\u1ec7n c\u1ea7n thi\u1ebft gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t r\u1ee7i ro giao d\u1ecbch li\u00ean k\u1ebft trong b\u1ed1i c\u1ea3nh<\/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\"> Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, v\u0103n b\u1ea3n ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft, 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 k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2026. \u0110\u1ed3ng th\u1eddi, s\u1ef1 v\u1eadn h\u00e0nh c\u1ee7a Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two) \u0111ang l\u00e0m thay \u0111\u1ed5i to\u00e0n di\u1ec7n c\u00e1ch doanh nghi\u1ec7p FDI ho\u1ea1ch \u0111\u1ecbnh thu\u1ebf. B\u00e0i vi\u1ebft n\u00e0y cung c\u1ea5p g\u00f3c nh\u00ecn chuy\u00ean gia v\u1ec1 khung ph\u00e1p l\u00fd m\u1edbi, ph\u00e2n t\u00edch t\u00e1c \u0111\u1ed9ng \u0111a chi\u1ec1u c\u1ee7a Pillar Two v\u00e0 \u0111\u01b0a ra chi\u1ebfn l\u01b0\u1ee3c t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 th\u1ef1c chi\u1ebfn, gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ph\u00f2ng ng\u1eeba truy thu, t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 v\u1eefng v\u00e0ng tr\u01b0\u1edbc c\u00e1c cu\u1ed9c thanh tra thu\u1ebf ng\u00e0y c\u00e0ng kh\u1eaft khe.<\/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\/tu-van-chuyen-gia\/#Tong_quan_quy_dinh_phap_ly_ve_giao_dich_lien_ket_tai_Viet_Nam\" >T\u1ed5ng quan quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam<\/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\/tu-van-chuyen-gia\/#Nghi_dinh_2552026ND-CP_ve_giao_dich_lien_ket_cap_nhat_thay_cho_Nghi_dinh_1322020ND-CP\" >Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft (c\u1eadp nh\u1eadt thay cho Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-chuyen-gia\/#Nguyen_tac_ap_dung_va_nguyen_tac_kiem_tra_thue_theo_Luat_Quan_ly_thue_2025\" >Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng v\u00e0 nguy\u00ean t\u1eafc ki\u1ec3m tra thu\u1ebf theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-chuyen-gia\/#Thue_toi_thieu_toan_cau_Pillar_Two_Bien_so_moi_trong_tu_van_chuyen_gia\" >Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two): Bi\u1ebfn s\u1ed1 m\u1edbi trong t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-chuyen-gia\/#Nghi_quyet_1072023QH15_va_ap_luc_len_doanh_nghiep_FDI\" >Ngh\u1ecb quy\u1ebft 107\/2023\/QH15 v\u00e0 \u00e1p l\u1ef1c l\u00ean doanh nghi\u1ec7p FDI<\/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\/tu-van-chuyen-gia\/#Moi_quan_he_bien_chung_giua_chuyen_gia_va_Pillar_Two\" >M\u1ed1i quan h\u1ec7 bi\u1ec7n ch\u1ee9ng gi\u1eefa chuy\u1ec3n gi\u00e1 v\u00e0 Pillar Two<\/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\/tu-van-chuyen-gia\/#Chi_tiet_cac_hang_muc_dich_vu_tu_van_chuyen_gia_chuyen_nghiep\" >Chi ti\u1ebft c\u00e1c h\u1ea1ng m\u1ee5c d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 chuy\u00ean nghi\u1ec7p<\/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\/tu-van-chuyen-gia\/#Lap_bo_ho_so_ba_cap_chuan_muc_Three-tiered_Documentation\" >L\u1eadp b\u1ed9 h\u1ed3 s\u01a1 ba c\u1ea5p chu\u1ea9n m\u1ef1c (Three-tiered Documentation)<\/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\/tu-van-chuyen-gia\/#Phan_tich_so_sanh_dinh_luong_Benchmarking_Study\" >Ph\u00e2n t\u00edch so s\u00e1nh \u0111\u1ecbnh l\u01b0\u1ee3ng (Benchmarking Study)<\/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\/tu-van-chuyen-gia\/#Soat_xet_rui_ro_dinh_ky_va_Ho_tro_thanh_tra\" >So\u00e1t x\u00e9t r\u1ee7i ro \u0111\u1ecbnh k\u1ef3 v\u00e0 H\u1ed7 tr\u1ee3 thanh tra<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-chuyen-gia\/#Tien_mat_tat_mang_voi_dich_vu_tu_van_chuyen_gia_qua_re\" >Ti\u1ec1n m\u1ea5t t\u1eadt mang v\u1edbi d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 qu\u00e1 r\u1ebb<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-chuyen-gia\/#Ho_so_sao_chep_va_su_thieu_hut_chat_luong_chuyen_mon\" >H\u1ed3 s\u01a1 sao ch\u00e9p v\u00e0 s\u1ef1 thi\u1ebfu h\u1ee5t ch\u1ea5t l\u01b0\u1ee3ng chuy\u00ean m\u00f4n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-chuyen-gia\/#Du_lieu_so_sanh_Benchmarking_khong_chuan_xac_va_loi_thoi\" >D\u1eef li\u1ec7u so s\u00e1nh (Benchmarking) kh\u00f4ng chu\u1ea9n x\u00e1c v\u00e0 l\u1ed7i th\u1eddi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-chuyen-gia\/#Thieu_cap_nhat_ve_Thue_toi_thieu_toan_cau_Pillar_Two_va_Nghi_dinh_2552026ND-CP\" >Thi\u1ebfu c\u1eadp nh\u1eadt v\u1ec1 Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two) v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-chuyen-gia\/#Bo_roi_khach_hang_trong_giai_doan_giai_trinh_thanh_tra\" >B\u1ecf r\u01a1i kh\u00e1ch h\u00e0ng trong giai \u0111o\u1ea1n gi\u1ea3i tr\u00ecnh thanh tra<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-chuyen-gia\/#Tai_sao_MAN_%E2%80%93_Master_Accountant_Network_la_doi_tac_tin_cay\" >T\u1ea1i sao MAN &#8211; Master Accountant Network l\u00e0 \u0111\u1ed1i t\u00e1c tin c\u1eady?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-chuyen-gia\/#Doi_ngu_chuyen_gia_giau_chuyen_mon\" >\u0110\u1ed9i ng\u0169 chuy\u00ean gia gi\u00e0u chuy\u00ean m\u00f4n<\/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\/tu-van-chuyen-gia\/#Quyen_truy_cap_vao_co_so_du_lieu_quoc_te_ban_quyen\" >Quy\u1ec1n truy c\u1eadp v\u00e0o c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c t\u1ebf b\u1ea3n quy\u1ec1n<\/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\/tu-van-chuyen-gia\/#Cam_ket_dong_hanh_trong_suot_qua_trinh_thanh_tra\" >Cam k\u1ebft \u0111\u1ed3ng h\u00e0nh trong su\u1ed1t qu\u00e1 tr\u00ecnh thanh tra<\/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\/tu-van-chuyen-gia\/#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-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-chuyen-gia\/#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-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-chuyen-gia\/#Cau_hoi_thuong_gap_ve_tu_van_chuyen_gia\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1<\/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\/tu-van-chuyen-gia\/#Tieu_chi_xac_dinh_ben_lien_ket_theo_Nghi_dinh_2552026ND-CP_co_gi_thay_doi_khong\" >Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 g\u00ec thay \u0111\u1ed5i kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-chuyen-gia\/#Lam_the_nao_de_chung_minh_phi_dich_vu_noi_bo_tap_doan_la_hop_le\" >L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 ch\u1ee9ng minh ph\u00ed d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n l\u00e0 h\u1ee3p l\u1ec7?<\/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\/tu-van-chuyen-gia\/#Doanh_nghiep_nao_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_theo_Nghi_dinh_2552026ND-CP\" >Doanh nghi\u1ec7p n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP?<\/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\/tu-van-chuyen-gia\/#Thue_toi_thieu_toan_cau_anh_huong_the_nao_den_chien_luoc_chuyen_gia_cua_MNEs\" >Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u \u1ea3nh h\u01b0\u1edfng th\u1ebf n\u00e0o \u0111\u1ebfn chi\u1ebfn l\u01b0\u1ee3c chuy\u1ec3n gi\u00e1 c\u1ee7a MNEs?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_quy_dinh_phap_ly_ve_giao_dich_lien_ket_tai_Viet_Nam\"><\/span><b>T\u1ed5ng quan quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh khung ph\u00e1p l\u00fd ng\u00e0y c\u00e0ng ho\u00e0n thi\u1ec7n v\u00e0 si\u1ebft ch\u1eb7t, vi\u1ec7c n\u1eafm r\u00f5 c\u00e1c quy \u0111\u1ecbnh c\u1ed1t l\u00f5i v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 n\u1ec1n t\u1ea3ng b\u1eaft bu\u1ed9c \u0111\u1ec3 doanh nghi\u1ec7p tri\u1ec3n khai chi\u1ebfn l\u01b0\u1ee3c chuy\u1ec3n gi\u00e1 hi\u1ec7u qu\u1ea3. K\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2026, tr\u1ecdng t\u00e2m ph\u00e1p l\u00fd chuy\u1ec3n sang Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, v\u0103n b\u1ea3n \u0111\u00e3 h\u1ee3p nh\u1ea5t v\u00e0 thay th\u1ebf to\u00e0n b\u1ed9 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP c\u00f9ng Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, \u0111\u1ed3ng th\u1eddi d\u1eabn chi\u1ebfu nhi\u1ec1u n\u1ed9i dung t\u1edbi <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 <\/a><\/span><\/strong><span style=\"font-weight: 400;\">(Lu\u1eadt s\u1ed1 108\/2025\/QH15) \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m t\u00ednh th\u1ed1ng nh\u1ea5t, \u0111\u1ed3ng b\u1ed9 v\u1edbi h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_ve_giao_dich_lien_ket_cap_nhat_thay_cho_Nghi_dinh_1322020ND-CP\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft <\/b><b>(c\u1eadp nh\u1eadt thay cho Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP (ban h\u00e0nh ng\u00e0y 30\/6\/2026, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh 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) hi\u1ec7n l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd cao nh\u1ea5t \u0111i\u1ec1u ch\u1ec9nh vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c c\u00e1c b\u00ean li\u00ean k\u1ebft theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1eabn l\u00e0 &#8220;n\u1ec1n m\u00f3ng&#8221; s\u1ed1ng c\u00f2n c\u1ee7a m\u1ecdi h\u1ed3 s\u01a1; do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 c\u00f3 chuy\u00ean m\u00f4n cao ngay t\u1eeb b\u01b0\u1edbc \u0111\u1ea7u \u0111\u1ec3 nh\u1eadn di\u1ec7n \u0111\u00fang quan h\u1ec7 kinh doanh, tr\u00e1nh nh\u1eefng sai s\u00f3t mang t\u00ednh h\u1ec7 th\u1ed1ng d\u1eabn \u0111\u1ebfn r\u1ee7i ro \u1ea5n \u0111\u1ecbnh thu\u1ebf sau n\u00e0y.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c ti\u00eau ch\u00ed th\u01b0\u1eddng g\u1eb7p khi\u1ebfn doanh nghi\u1ec7p r\u01a1i v\u00e0o v\u00f2ng xo\u00e1y giao d\u1ecbch li\u00ean k\u1ebft v\u1ec1 c\u01a1 b\u1ea3n v\u1eabn \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y, bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1edf h\u1eefu v\u1ed1n:<\/b><span style=\"font-weight: 400;\"> 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 ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a b\u00ean kia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ed1i quan h\u1ec7 \u0111i\u1ec1u h\u00e0nh:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ecbnh th\u00e0nh vi\u00ean ban \u0111i\u1ec1u h\u00e0nh ho\u1eb7c n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ea3o l\u00e3nh n\u1ee3:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho m\u1ed9t doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p 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.<\/span><\/li>\n<\/ul>\n<p><b>\u0110i\u1ec3m m\u1edbi \u0111\u00e1ng l\u01b0u \u00fd t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung quan h\u1ec7 li\u00ean k\u1ebft qua giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n: Tr\u01b0\u1edbc \u0111\u00e2y, quy \u0111\u1ecbnh ch\u01b0a x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft gi\u1eefa doanh nghi\u1ec7p v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p (ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh li\u00ean quan) ph\u00e1t sinh t\u1eeb vi\u1ec7c m\u01b0\u1ee3n, cho m\u01b0\u1ee3n t\u00e0i s\u1ea3n. Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP b\u1ed5 sung: doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p (ho\u1eb7c c\u00e1 nh\u00e2n thu\u1ed9c c\u00e1c m\u1ed1i quan h\u1ec7 li\u00ean quan theo quy \u0111\u1ecbnh) th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Quy \u0111\u1ecbnh n\u00e0y nh\u1eb1m kh\u1eafc ph\u1ee5c v\u01b0\u1edbng m\u1eafc th\u1ef1c ti\u1ec5n v\u00e0 ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb quan h\u1ec7 li\u00ean k\u1ebft \u0111\u1ed1i v\u1edbi b\u1ea3o l\u00e3nh\/cho vay t\u1eeb t\u1ed5 ch\u1ee9c x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n: Ch\u1ee7 n\u1ee3, b\u00ean b\u1ea3o l\u00e3nh l\u00e0 t\u1ed5 ch\u1ee9c do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f3 ch\u1ee9c n\u0103ng mua, b\u00e1n, x\u1eed l\u00fd n\u1ee3 s\u1ebd kh\u00f4ng b\u1ecb coi l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi b\u00ean n\u1ee3 ho\u1eb7c b\u00ean \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh, n\u1ebfu t\u1ed5 ch\u1ee9c \u0111\u00f3 kh\u00f4ng tr\u1ef1c ti\u1ebfp\/gi\u00e1n ti\u1ebfp \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t ho\u1eb7c g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p b\u00ean n\u1ee3 ho\u1eb7c \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh.<\/span><\/li>\n<\/ul>\n<blockquote><p><strong>Xem th\u00eam: <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/diem-moi-nghi-dinh-255-2026-nd-cp\/\">\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_ap_dung_va_nguyen_tac_kiem_tra_thue_theo_Luat_Quan_ly_thue_2025\"><\/span><b>Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng v\u00e0 nguy\u00ean t\u1eafc ki\u1ec3m tra thu\u1ebf theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf Vi\u1ec7t Nam \u0111\u00e3 n\u00e2ng c\u1ea5p h\u1ec7 th\u1ed1ng ki\u1ec3m tra d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc &#8220;B\u1ea3n ch\u1ea5t quy\u1ebft \u0111\u1ecbnh h\u00ecnh th\u1ee9c&#8221; (Substance over Form). \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 d\u00f9 h\u1ee3p \u0111\u1ed3ng gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft c\u00f3 ch\u1eb7t ch\u1ebd \u0111\u1ebfn \u0111\u00e2u, n\u1ebfu b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a giao d\u1ecbch kh\u00f4ng t\u01b0\u01a1ng x\u1ee9ng v\u1edbi l\u1ee3i nhu\u1eadn \u0111\u1ec3 l\u1ea1i t\u1ea1i Vi\u1ec7t Nam, h\u1ed3 s\u01a1 c\u1ee7a doanh nghi\u1ec7p v\u1eabn s\u1ebd b\u1ecb b\u00e1c b\u1ecf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh v\u00ec t\u00ednh ch\u1ea5t k\u1ef9 thu\u1eadt ph\u1ee9c t\u1ea1p n\u00e0y, vi\u1ec7c t\u1ef1 th\u1ef1c hi\u1ec7n h\u1ed3 s\u01a1 ho\u1eb7c s\u1eed d\u1ee5ng nh\u00e2n s\u1ef1 kh\u00f4ng chuy\u00ean tr\u00e1ch th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn nh\u1eefng l\u1ed7 h\u1ed5ng ch\u1ebft ng\u01b0\u1eddi. Do \u0111\u00f3, vi\u1ec7c l\u1ef1a ch\u1ecdn m\u1ed9t<\/span> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-giao-dich-lien-ket\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb nh\u1eefng t\u1ed5 ch\u1ee9c c\u00f3 b\u1ec1 d\u00e0y kinh nghi\u1ec7m l\u00e0 y\u1ebfu t\u1ed1 ti\u00ean quy\u1ebft \u0111\u1ec3 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc c\u00e1c \u0111\u1ee3t thanh tra g\u1eaft gao.<\/span><\/p>\n<p><b>\u0110i\u1ec3m m\u1edbi \u0111\u00e1ng l\u01b0u \u00fd kh\u00e1c t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1ee9 t\u1ef1 \u01b0u ti\u00ean s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u (\u0110i\u1ec1u 17):<\/b><span style=\"font-weight: 400;\"> Ngh\u1ecb \u0111\u1ecbnh l\u1ea7n \u0111\u1ea7u quy \u0111\u1ecbnh th\u1ee9 t\u1ef1 \u01b0u ti\u00ean khi ph\u00e2n t\u00edch, so s\u00e1nh giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 c\u00f4ng khai, c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i, c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf. \u0110\u1ed3ng th\u1eddi b\u1ed5 sung c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia l\u00e0 ngu\u1ed3n d\u1eef li\u1ec7u tin c\u1eady \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong k\u00ea khai, x\u00e1c \u0111\u1ecbnh, qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chuy\u1ec3n d\u1ecbch t\u1eeb qu\u1ea3n l\u00fd r\u1ee7i ro sang qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 (kho\u1ea3n 10 \u0110i\u1ec1u 21):<\/b><span style=\"font-weight: 400;\"> C\u01a1 quan thu\u1ebf x\u00e2y d\u1ef1ng ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n tr\u00ean c\u01a1 s\u1edf qu\u1ea3n l\u00fd r\u1ee7i ro; c\u00f4ng b\u1ed1 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ng\u00e0nh theo l\u0129nh v\u1ef1c, \u0111\u1ecba b\u00e0n \u0111\u1ec3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp; \u0111\u1ed3ng th\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ea3o m\u1eadt th\u00f4ng tin do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p khi tham gia ch\u01b0\u01a1ng tr\u00ecnh n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng s\u1eed d\u1ee5ng B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh, \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (\u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 21):<\/b><span style=\"font-weight: 400;\"> C\u01a1 quan thu\u1ebf ch\u1ec9 \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng CbCR ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin theo cam k\u1ebft qu\u1ed1c t\u1ebf c\u1ee7a Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_toi_thieu_toan_cau_Pillar_Two_Bien_so_moi_trong_tu_van_chuyen_gia\"><\/span><b>Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two): Bi\u1ebfn s\u1ed1 m\u1edbi trong t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3259\" aria-describedby=\"caption-attachment-3259\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3259\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-toi-thieu-toan-cau-Pillar-Two_-Bien-so-moi-trong-tu-van-chuyen-gia.jpg\" alt=\"Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two): Bi\u1ebfn s\u1ed1 m\u1edbi trong t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-toi-thieu-toan-cau-Pillar-Two_-Bien-so-moi-trong-tu-van-chuyen-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-toi-thieu-toan-cau-Pillar-Two_-Bien-so-moi-trong-tu-van-chuyen-gia-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-toi-thieu-toan-cau-Pillar-Two_-Bien-so-moi-trong-tu-van-chuyen-gia-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-toi-thieu-toan-cau-Pillar-Two_-Bien-so-moi-trong-tu-van-chuyen-gia-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-toi-thieu-toan-cau-Pillar-Two_-Bien-so-moi-trong-tu-van-chuyen-gia-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3259\" class=\"wp-caption-text\">Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two): Bi\u1ebfn s\u1ed1 m\u1edbi trong t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 xu\u1ea5t hi\u1ec7n c\u1ee7a Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two) kh\u00f4ng ch\u1ec9 l\u00e0m thay \u0111\u1ed5i c\u00e1ch t\u00ednh thu\u1ebf m\u00e0 c\u00f2n t\u00e1i \u0111\u1ecbnh h\u00ecnh to\u00e0n b\u1ed9 chi\u1ebfn l\u01b0\u1ee3c t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 c\u1ee7a doanh nghi\u1ec7p FDI. \u0110\u1ec3 hi\u1ec3u r\u00f5 m\u1ee9c \u0111\u1ed9 t\u00e1c \u0111\u1ed9ng v\u00e0 x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n \u1ee9ng ph\u00f3 hi\u1ec7u qu\u1ea3, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n t\u00edch s\u00e2u t\u1eebng c\u1ea5u ph\u1ea7n c\u1ed1t l\u00f5i, t\u1eeb c\u01a1 ch\u1ebf thu\u1ebf b\u1ed5 sung n\u1ed9i \u0111\u1ecba \u0111\u1ebfn m\u1ed1i quan h\u1ec7 tr\u1ef1c ti\u1ebfp gi\u1eefa chuy\u1ec3n gi\u00e1 v\u00e0 thu\u1ebf su\u1ea5t hi\u1ec7u d\u1ee5ng to\u00e0n c\u1ea7u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_quyet_1072023QH15_va_ap_luc_len_doanh_nghiep_FDI\"><\/span><b>Ngh\u1ecb quy\u1ebft 107\/2023\/QH15 v\u00e0 \u00e1p l\u1ef1c l\u00ean doanh nghi\u1ec7p FDI<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 ra \u0111\u1eddi c\u1ee7a Ngh\u1ecb quy\u1ebft s\u1ed1 107\/2023\/QH15 (ban h\u00e0nh ng\u00e0y 29\/11\/2023 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2024) \u0111\u00e3 thay \u0111\u1ed5i ho\u00e0n to\u00e0n cu\u1ed9c ch\u01a1i. C\u01a1 ch\u1ebf Thu\u1ebf t\u1ed1i thi\u1ec3u b\u1ed5 sung n\u1ed9i \u0111\u1ecba \u0111\u1ea1t chu\u1ea9n (QDMTT) \u00e1p d\u1ee5ng cho c\u00e1c t\u1eadp \u0111o\u00e0n c\u00f3 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u t\u1eeb 750 tri\u1ec7u Euro tr\u1edf l\u00ean, v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t hi\u1ec7u d\u1ee5ng (ETR) t\u1ed1i thi\u1ec3u ph\u1ea3i l\u00e0 15%. Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ti\u1ebfp t\u1ee5c ho\u00e0n thi\u1ec7n gi\u1ea3i th\u00edch t\u1eeb ng\u1eef &#8220;C\u00f4ng ty m\u1eb9 t\u1ed1i cao&#8221;, &#8220;Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf&#8221; theo h\u01b0\u1edbng d\u1eabn chi\u1ebfu t\u1edbi Ngh\u1ecb quy\u1ebft 107\/2023\/QH15 v\u00e0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-236-2025-ND-CP-huong-dan-Nghi-quyet-107-2023-QH15-thue-thu-nhap-doanh-nghiep-bo-sung-631519.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 236\/2025\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> (h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb quy\u1ebft n\u00e0y), b\u1ea3o \u0111\u1ea3m t\u00ednh th\u1ed1ng nh\u1ea5t gi\u1eefa quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Moi_quan_he_bien_chung_giua_chuyen_gia_va_Pillar_Two\"><\/span><b>M\u1ed1i quan h\u1ec7 bi\u1ec7n ch\u1ee9ng gi\u1eefa chuy\u1ec3n gi\u00e1 v\u00e0 Pillar Two<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n s\u1ef1 t\u01b0 v\u1ea5n t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean m\u00f4n \u0111\u1ec3 t\u00ednh to\u00e1n \u0111\u01b0\u1ee3c \u0111i\u1ec3m c\u00e2n b\u1eb1ng gi\u1eefa vi\u1ec7c tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u00e0 vi\u1ec7c t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf theo Pillar Two. Li\u00ean h\u1ec7 MAN \u2013 Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 chi ti\u1ebft ph\u00f9 h\u1ee3p c\u1ea3 lu\u1eadt n\u1ed9i \u0111\u1ecba v\u00e0 c\u00e1c quy t\u1eafc GloBE c\u1ee7a OECD. Th\u1ea5u hi\u1ec3u s\u1ef1 kh\u00f3 kh\u0103n c\u1ee7a doanh nghi\u1ec7p khi ch\u00ednh s\u00e1ch thu\u1ebf lu\u00f4n thay \u0111\u1ed5i v\u00e0 c\u1eadp nh\u1eadt li\u00ean t\u1ee5c, \u0111\u1ed9i ng\u0169 chuy\u00ean gia chuy\u1ec3n gi\u00e1 c\u1ee7a MAN lu\u00f4n c\u1eadp nh\u1eadt, nghi\u00ean c\u1ee9u \u0111\u1ec3 \u0111\u01b0a ra gi\u1ea3i ph\u00e1p b\u1ea3o v\u1ec7 doanh nghi\u1ec7p kh\u1ecfi r\u1ee7i ro b\u1ecb \u0111\u00e1nh thu\u1ebf tr\u00f9ng ho\u1eb7c b\u1ecb ph\u1ea1t do t\u00ednh to\u00e1n sai l\u1ec7ch.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap doanh nghi\u1ec7p c\u00f3 c\u00e1i nh\u00ecn h\u1ec7 th\u1ed1ng v\u00e0 d\u1ec5 d\u00e0ng nh\u1eadn di\u1ec7n nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng nh\u1ea5t k\u1ec3 t\u1eeb 01\/7\/2026, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng so s\u00e1nh gi\u1eefa khung ph\u00e1p l\u00fd tr\u01b0\u1edbc \u0111\u00e2y (Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP) v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f2n l\u00e0 b\u00e0i to\u00e1n tu\u00e2n th\u1ee7 ri\u00eang l\u1ebb, doanh nghi\u1ec7p gi\u1edd \u0111\u00e2y bu\u1ed9c ph\u1ea3i x\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c t\u1ed5ng th\u1ec3, k\u1ebft n\u1ed1i gi\u1eefa d\u1eef li\u1ec7u n\u1ed9i \u0111\u1ecba, b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf to\u00e0n c\u1ea7u. \u0110i\u1ec1u n\u00e0y \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p n\u00ean tham kh\u1ea3o \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 c\u00f3 chuy\u00ean m\u00f4n cao, am hi\u1ec3u v\u00e0 c\u1eadp nh\u1eadt li\u00ean t\u1ee5c c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 m\u00e0 c\u00f2n ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t r\u1ee7i ro, t\u1ed1i \u01b0u c\u1ea5u tr\u00fac l\u1ee3i nhu\u1eadn v\u00e0 s\u1eb5n s\u00e0ng gi\u1ea3i tr\u00ecnh trong m\u00f4i tr\u01b0\u1eddng thanh tra thu\u1ebf ng\u00e0y c\u00e0ng d\u1ef1a tr\u00ean d\u1eef li\u1ec7u v\u00e0 ph\u00e2n t\u00edch r\u1ee7i ro.<\/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 so s\u00e1nh khung ph\u00e1p l\u00fd tr\u01b0\u1edbc \u0111\u00e2y v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ti\u00eau ch\u00ed<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1edbc 01\/7\/2026<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1eeb 01\/7\/2026<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u00e1c \u0111\u1ed9ng<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf ph\u00e1p l\u00fd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP l\u00e0 v\u0103n b\u1ea3n g\u1ed1c; Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 n\u1ed9i dung.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP h\u1ee3p nh\u1ea5t, thay th\u1ebf to\u00e0n b\u1ed9 hai v\u0103n b\u1ea3n tr\u00ean; nhi\u1ec1u n\u1ed9i dung d\u1eabn chi\u1ebfu tr\u1ef1c ti\u1ebfp t\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Ngh\u1ecb quy\u1ebft 107\/2023\/QH15.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 quy tr\u00ecnh tu\u00e2n th\u1ee7 v\u00e0 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 v\u1edbi v\u0103n b\u1ea3n m\u1edbi.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quan h\u1ec7 li\u00ean k\u1ebft qua vay\/m\u01b0\u1ee3n v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u01b0a quy \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft ph\u00e1t sinh t\u1eeb vi\u1ec7c m\u01b0\u1ee3n, cho m\u01b0\u1ee3n t\u00e0i s\u1ea3n.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed5 sung: Vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n t\u1eeb 10% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu tr\u1edf l\u00ean v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p (ho\u1eb7c ng\u01b0\u1eddi c\u00f3 quan h\u1ec7 li\u00ean quan) t\u1ea1o th\u00e0nh quan h\u1ec7 li\u00ean k\u1ebft.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t th\u00eam c\u00e1c giao d\u1ecbch m\u01b0\u1ee3n t\u00e0i s\u1ea3n v\u1edbi c\u00e1 nh\u00e2n qu\u1ea3n l\u00fd, tr\u00e1nh b\u1ecf s\u00f3t quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi 04 ti\u00eau ch\u00ed:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ee9c n\u0103ng kinh doanh \u0111\u01a1n gi\u1ea3n<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u00e1t sinh doanh thu, chi ph\u00ed t\u1eeb t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh; Doanh thu d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ea1t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1ed1i thi\u1ec3u theo l\u0129nh v\u1ef1c.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u00e2ng ng\u01b0\u1ee1ng doanh thu l\u00ean d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng; b\u1ecf ti\u00eau ch\u00ed &#8220;ch\u1ee9c n\u0103ng kinh doanh \u0111\u01a1n gi\u1ea3n&#8221;; v\u1eabn gi\u1eef \u0111i\u1ec1u ki\u1ec7n v\u1ec1 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1ed1i thi\u1ec3u theo l\u0129nh v\u1ef1c.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng doanh nghi\u1ec7p r\u1ee7i ro th\u1ea5p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1, gi\u1ea3m chi ph\u00ed tu\u00e2n th\u1ee7.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed1i a 30% EBITDA; \u0111\u01b0\u1ee3c chuy\u1ec3n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c sang k\u1ef3 sau t\u1ed1i \u0111a 5 n\u0103m.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u1ec1 nguy\u00ean t\u1eafc v\u1eabn gi\u1eef m\u1ee9c tr\u1ea7n 30% EBITDA; doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n chuy\u1ec3n ti\u1ebfp theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho th\u1eddi gian c\u00f2n l\u1ea1i theo \u0111\u00fang quy \u0111\u1ecbnh \u0111\u00f3 d\u00f9 v\u0103n b\u1ea3n g\u1ed1c \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111ang trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp c\u1ea7n l\u01b0u gi\u1eef h\u1ed3 s\u01a1 ch\u1ee9ng minh \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n ti\u1ebfp \u0111\u1ec3 kh\u00f4ng b\u1ecb m\u1ea5t quy\u1ec1n l\u1ee3i.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf d\u1eef li\u1ec7u so s\u00e1nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cho ph\u00e9p s\u1eed d\u1ee5ng d\u1eef li\u1ec7u t\u1eeb ph\u00e2n v\u1ecb th\u1ee9 35 \u0111\u1ebfn 75; ch\u01b0a quy \u0111\u1ecbnh th\u1ee9 t\u1ef1 \u01b0u ti\u00ean ngu\u1ed3n d\u1eef li\u1ec7u.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed5 sung th\u1ee9 t\u1ef1 \u01b0u ti\u00ean:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u c\u00f4ng khai;\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi b\u1ed5 sung c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia l\u00e0m ngu\u1ed3n tham chi\u1ebfu.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n minh b\u1ea1ch h\u00f3a ngu\u1ed3n d\u1eef li\u1ec7u benchmarking, \u01b0u ti\u00ean d\u1eef li\u1ec7u c\u00f4ng khai\/th\u01b0\u01a1ng m\u1ea1i c\u00f3 b\u1ea3n quy\u1ec1n \u0111\u1ec3 tr\u00e1nh b\u1ecb b\u00e1c b\u1ecf h\u1ed3 s\u01a1.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u c\u1ed1 \u0111\u1ecbnh 18.000 t\u1ef7 \u0111\u1ed3ng, c\u0103n c\u1ee9 theo doanh thu trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u00e2ng ng\u01b0\u1ee1ng chuy\u1ec3n sang t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 750 tri\u1ec7u Euro, c\u0103n c\u1ee9 theo doanh thu c\u1ee7a n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o, quy \u0111\u1ed5i theo t\u1ef7 gi\u00e1 trung t\u00e2m ho\u1eb7c t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o th\u00e1ng 12 do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1; b\u1ed5 sung M\u1eabu Th\u00f4ng b\u00e1o 01\/TB-BCLN, ch\u1ec9 n\u1ed9p m\u1ed9t l\u1ea7n khi ph\u00e1t sinh ngh\u0129a v\u1ee5 l\u1ea7n \u0111\u1ea7u; \u0111\u1ecbnh d\u1ea1ng n\u1ed9p XML m\u00e3 h\u00f3a qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n l\u1eadp CbCR c\u1ea7n c\u1eadp nh\u1eadt c\u00e1ch x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng doanh thu v\u00e0 quy tr\u00ecnh n\u1ed9p th\u00f4ng b\u00e1o theo m\u1eabu m\u1edbi.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng CbCR trong qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng s\u1eed d\u1ee5ng CbCR \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed5 sung r\u00f5: CbCR ch\u1ec9 ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd r\u1ee7i ro, trao \u0111\u1ed5i th\u00f4ng tin theo cam k\u1ebft qu\u1ed1c t\u1ebf, kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u0103ng t\u00ednh minh b\u1ea1ch, b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi cung c\u1ea5p CbCR.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u00f4 h\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1ea3i tr\u00ecnh d\u1ef1a tr\u00ean h\u1ed3 s\u01a1 \u0111\u00e3 l\u1eadp khi c\u00f3 y\u00eau c\u1ea7u thanh tra.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chuy\u1ec3n sang m\u00f4 h\u00ecnh t\u1ef1 khai, t\u1ef1 t\u00ednh, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m k\u1ebft h\u1ee3p gi\u00e1m s\u00e1t d\u1ef1a tr\u00ean r\u1ee7i ro; b\u1ed5 sung ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n (kho\u1ea3n 10 \u0110i\u1ec1u 21).<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u0103ng vai tr\u00f2 ch\u1ee7 \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p; \u0111\u1ed3ng th\u1eddi c\u00f3 th\u00eam k\u00eanh h\u1ed7 tr\u1ee3 t\u1eeb c\u01a1 quan thu\u1ebf n\u1ebfu tham gia ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 nguy\u1ec7n.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tiet_cac_hang_muc_dich_vu_tu_van_chuyen_gia_chuyen_nghiep\"><\/span><b>Chi ti\u1ebft c\u00e1c h\u1ea1ng m\u1ee5c d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 chuy\u00ean nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3258\" aria-describedby=\"caption-attachment-3258\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3258\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Chi-tiet-cac-hang-muc-dich-vu-tu-van-chuyen-gia-chuyen-nghiep.jpg\" alt=\"Chi ti\u1ebft c\u00e1c h\u1ea1ng m\u1ee5c d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 chuy\u00ean nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Chi-tiet-cac-hang-muc-dich-vu-tu-van-chuyen-gia-chuyen-nghiep.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Chi-tiet-cac-hang-muc-dich-vu-tu-van-chuyen-gia-chuyen-nghiep-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Chi-tiet-cac-hang-muc-dich-vu-tu-van-chuyen-gia-chuyen-nghiep-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Chi-tiet-cac-hang-muc-dich-vu-tu-van-chuyen-gia-chuyen-nghiep-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Chi-tiet-cac-hang-muc-dich-vu-tu-van-chuyen-gia-chuyen-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3258\" class=\"wp-caption-text\">Chi ti\u1ebft c\u00e1c h\u1ea1ng m\u1ee5c d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 chuy\u00ean nghi\u1ec7p<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 thi\u1ebft l\u1eadp m\u1ed9t h\u1ec7 th\u1ed1ng ph\u00f2ng th\u1ee7 thu\u1ebf v\u1eefng ch\u1eafc, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c thi c\u00e1c h\u1ea1ng m\u1ee5c k\u1ef9 thu\u1eadt chuy\u00ean s\u00e2u c\u00f9ng v\u1edbi s\u1ef1 h\u1ed7 tr\u1ee3 t\u1eeb c\u00e1c <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/don-vi-tu-van-giao-dich-lien-ket\/\">\u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft <\/a><\/span><\/strong><\/span><span style=\"font-weight: 400;\">t\u1ea1i TPHCM uy t\u00edn. Chi ti\u1ebft c\u00e1c h\u1ea1ng m\u1ee5c bao g\u1ed3m:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lap_bo_ho_so_ba_cap_chuan_muc_Three-tiered_Documentation\"><\/span><b>L\u1eadp b\u1ed9 h\u1ed3 s\u01a1 ba c\u1ea5p chu\u1ea9n m\u1ef1c (Three-tiered Documentation)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ngh\u0129a v\u1ee5 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, II, III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh, n\u1ed9p c\u00f9ng T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, c\u0169ng nh\u01b0 l\u1eadp, l\u01b0u gi\u1eef v\u00e0 cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u, bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File):<\/b><span style=\"font-weight: 400;\"> T\u1eadp trung ph\u00e2n t\u00edch chuy\u00ean s\u00e2u c\u00e1c giao d\u1ecbch t\u1ea1i th\u1ef1c th\u1ec3 Vi\u1ec7t Nam theo danh m\u1ee5c n\u1ed9i dung t\u1ea1i Ph\u1ee5 l\u1ee5c II. Tr\u1ecdng t\u00e2m l\u00e0 ph\u1ea7n ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n v\u00e0 r\u1ee7i ro (FAR Analysis) \u0111\u1ec3 ch\u1ee9ng minh t\u00ednh h\u1ee3p l\u00fd c\u1ee7a l\u1ee3i nhu\u1eadn \u0111\u1ec3 l\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File):<\/b><span style=\"font-weight: 400;\"> Cung c\u1ea5p b\u1ee9c tranh to\u00e0n c\u1ea3nh v\u1ec1 chu\u1ed7i gi\u00e1 tr\u1ecb, c\u01a1 c\u1ea5u s\u1edf h\u1eefu tr\u00ed tu\u1ec7 v\u00e0 c\u00e1c th\u1ecfa thu\u1eadn t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 c\u1ee7a t\u1eadp \u0111o\u00e0n m\u1eb9 theo danh m\u1ee5c n\u1ed9i dung t\u1ea1i Ph\u1ee5 l\u1ee5c III, \u0111\u1ea3m b\u1ea3o kh\u00f4ng c\u00f3 s\u1ef1 m\u00e2u thu\u1eabn v\u1edbi th\u00f4ng tin t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR):<\/b><span style=\"font-weight: 400;\"> D\u00e0nh cho c\u00e1c MNEs c\u00f3 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u t\u1eeb m\u1ee9c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 750 tri\u1ec7u Euro tr\u1edf l\u00ean (theo doanh thu n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o), l\u1eadp theo \u0110i\u1ec1u 19 v\u00e0 Ph\u1ee5 l\u1ee5c IV Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, th\u1ec3 hi\u1ec7n s\u1ef1 minh b\u1ea1ch v\u1ec1 vi\u1ec7c ph\u00e2n b\u1ed5 doanh thu v\u00e0 thu\u1ebf thu nh\u1eadp t\u1ea1i t\u1eebng qu\u1ed1c gia c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_so_sanh_dinh_luong_Benchmarking_Study\"><\/span><b>Ph\u00e2n t\u00edch so s\u00e1nh \u0111\u1ecbnh l\u01b0\u1ee3ng (Benchmarking Study)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u00f4ng c\u1ee5 k\u1ef9 thu\u1eadt then ch\u1ed1t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh Gi\u00e1 th\u1ecb tr\u01b0\u1eddng cho giao d\u1ecbch li\u00ean k\u1ebft:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Truy xu\u1ea5t c\u01a1 s\u1edf d\u1eef li\u1ec7u theo \u0111\u00fang th\u1ee9 t\u1ef1 \u01b0u ti\u00ean m\u1edbi: Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP y\u00eau c\u1ea7u \u01b0u ti\u00ean s\u1eed d\u1ee5ng, ti\u1ebfp \u0111\u1ebfn d\u1eef li\u1ec7u c\u00f4ng b\u1ed1 c\u00f4ng khai, d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i t\u1eeb c\u00e1c n\u1ec1n t\u1ea3ng chuy\u00ean nghi\u1ec7p nh\u01b0 Orbis (Bureau van Dijk) hay Moody&#8217;s Analytics; v\u00e0 cu\u1ed1i c\u00f9ng m\u1edbi \u0111\u1ebfn d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf, \u0111\u1ed3ng th\u1eddi c\u00f3 th\u1ec3 tham chi\u1ebfu th\u00eam c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia m\u1edbi \u0111\u01b0\u1ee3c b\u1ed5 sung.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u00e0ng l\u1ecdc \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh: \u00c1p d\u1ee5ng c\u00e1c ti\u00eau ch\u00ed lo\u1ea1i tr\u1eeb nghi\u00eam ng\u1eb7t v\u1ec1 ng\u00e0nh ngh\u1ec1, th\u1ecb tr\u01b0\u1eddng \u0111\u1ecba l\u00fd v\u00e0 t\u00ecnh tr\u1ea1ng t\u00e0i ch\u00ednh (kh\u00f4ng l\u1ed7 l\u0169y k\u1ebf k\u00e9o d\u00e0i).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh kh\u00e1c bi\u1ec7t: Th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh k\u1ef9 thu\u1eadt v\u1ec1 v\u1ed1n l\u01b0u \u0111\u1ed9ng, h\u00e0ng t\u1ed3n kho, ho\u1eb7c r\u1ee7i ro th\u1ecb tr\u01b0\u1eddng \u0111\u1ec3 \u0111\u01b0a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh v\u1ec1 c\u00f9ng m\u1ed9t m\u1eb7t b\u1eb1ng tham chi\u1ebfu v\u1edbi doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Soat_xet_rui_ro_dinh_ky_va_Ho_tro_thanh_tra\"><\/span><b>So\u00e1t x\u00e9t r\u1ee7i ro \u0111\u1ecbnh k\u1ef3 v\u00e0 H\u1ed7 tr\u1ee3 thanh tra<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ch\u1ee7 \u0111\u1ed9ng nh\u1eadn di\u1ec7n l\u1ed7 h\u1ed5ng tr\u01b0\u1edbc khi C\u01a1 quan Thu\u1ebf ph\u00e1t hi\u1ec7n, \u0111\u1ed3ng th\u1eddi t\u1eadn d\u1ee5ng c\u01a1 ch\u1ebf h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 m\u1edbi:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t chi ph\u00ed l\u00e3i vay: Ki\u1ec3m tra t\u00ednh tu\u00e2n th\u1ee7 c\u1ee7a m\u1ee9c tr\u1ea7n 30% EBITDA; \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n chuy\u1ec3n ti\u1ebfp theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, c\u1ea7n l\u01b0u gi\u1eef h\u1ed3 s\u01a1 ch\u1ee9ng minh \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng chuy\u1ec3n ti\u1ebfp cho th\u1eddi gian c\u00f2n l\u1ea1i theo kho\u1ea3n 3 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 t\u00ednh h\u1ee3p l\u00fd c\u1ee7a ph\u00ed d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9: Ch\u1ee9ng minh c\u00e1c kho\u1ea3n ph\u00ed qu\u1ea3n l\u00fd t\u1eadp \u0111o\u00e0n, ph\u00ed b\u1ea3n quy\u1ec1n th\u1ef1c s\u1ef1 mang l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf cho th\u1ef1c th\u1ec3 t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tham kh\u1ea3o t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ng\u00e0nh do c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1: Theo quy \u0111\u1ecbnh m\u1edbi, c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m c\u00f4ng b\u1ed1 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ng\u00e0nh theo l\u0129nh v\u1ef1c, \u0111\u1ecba b\u00e0n \u0111\u1ec3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p t\u1ef1 k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp; doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o d\u1eef li\u1ec7u n\u00e0y khi t\u1ef1 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng k\u1ecbch b\u1ea3n gi\u1ea3i tr\u00ecnh: Chu\u1ea9n b\u1ecb c\u00e1c lu\u1eadn \u0111i\u1ec3m k\u1ef9 thu\u1eadt m\u1ea1nh m\u1ebd \u0111\u1ec3 b\u1ea3o v\u1ec7 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p khi \u0111\u1ed1i m\u1eb7t tr\u1ef1c ti\u1ebfp v\u1edbi \u0111o\u00e0n thanh tra thu\u1ebf t\u1ea1i hi\u1ec7n tr\u01b0\u1eddng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o chi ti\u1ebft<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/chi-phi-lap-ho-so-giao-dich-lien-ket\/\"> chi ph\u00ed l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1ea1i MAN &#8211; Master Accountant Network \u0111\u1ec3 c\u00f3 k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch ph\u00f9 h\u1ee3p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tien_mat_tat_mang_voi_dich_vu_tu_van_chuyen_gia_qua_re\"><\/span><b>Ti\u1ec1n m\u1ea5t t\u1eadt mang v\u1edbi d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 qu\u00e1 r\u1ebb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3257\" aria-describedby=\"caption-attachment-3257\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3257\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Tien-mat-tat-mang-voi-dich-vu-tu-van-chuyen-gia-qua-re.jpg\" alt=\"Ti\u1ec1n m\u1ea5t t\u1eadt mang v\u1edbi d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 qu\u00e1 r\u1ebb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Tien-mat-tat-mang-voi-dich-vu-tu-van-chuyen-gia-qua-re.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Tien-mat-tat-mang-voi-dich-vu-tu-van-chuyen-gia-qua-re-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Tien-mat-tat-mang-voi-dich-vu-tu-van-chuyen-gia-qua-re-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Tien-mat-tat-mang-voi-dich-vu-tu-van-chuyen-gia-qua-re-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Tien-mat-tat-mang-voi-dich-vu-tu-van-chuyen-gia-qua-re-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3257\" class=\"wp-caption-text\">Ti\u1ec1n m\u1ea5t t\u1eadt mang v\u1edbi d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 qu\u00e1 r\u1ebb<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t trong m\u00f9a quy\u1ebft to\u00e1n cao \u0111i\u1ec3m, \u00e1p l\u1ef1c quy\u1ebft to\u00e1n thu\u1ebf t\u0103ng cao, nhi\u1ec1u \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n k\u00e9m uy t\u00edn, chuy\u00ean m\u00f4n \u0111\u00e3 n\u1eafm b\u1eaft th\u1eddi c\u01a1, th\u1eddi h\u1ea1n c\u1eadn k\u1ec1. Nhi\u1ec1u \u0111\u01a1n v\u1ecb &#8220;ma&#8221; \u0111\u00e3 tung ra c\u00e1c g\u00f3i d\u1ecbch v\u1ee5 gi\u00e1 r\u1ebb \u0111\u1ec3 thu h\u00fat doanh nghi\u1ec7p \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng. Tuy nhi\u00ean, vi\u1ec7c \u0111\u00e1nh \u0111\u1ed5i s\u1ef1 an to\u00e0n c\u1ee7a t\u1eadp \u0111o\u00e0n l\u1ea5y m\u1ed9t kho\u1ea3n ti\u1ebft ki\u1ec7m chi ph\u00ed t\u01b0 v\u1ea5n nh\u1ecf c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng th\u1ea3m h\u1ecda t\u00e0i ch\u00ednh, \u0111\u1eb7c bi\u1ec7t trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp sang Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP khi nhi\u1ec1u quy \u0111\u1ecbnh m\u1edbi \u0111\u00f2i h\u1ecfi c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_sao_chep_va_su_thieu_hut_chat_luong_chuyen_mon\"><\/span><b>H\u1ed3 s\u01a1 sao ch\u00e9p v\u00e0 s\u1ef1 thi\u1ebfu h\u1ee5t ch\u1ea5t l\u01b0\u1ee3ng chuy\u00ean m\u00f4n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n l\u1edbn c\u00e1c \u0111\u01a1n v\u1ecb gi\u00e1 r\u1ebb kh\u00f4ng th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch s\u00e2u v\u1ec1 \u0111\u1eb7c th\u00f9 kinh doanh c\u1ee7a doanh nghi\u1ec7p (Ph\u00e2n t\u00edch FAR Analysis). Thay v\u00e0o \u0111\u00f3, h\u1ecd s\u1eed d\u1ee5ng c\u00e1c m\u1eabu h\u1ed3 s\u01a1 c\u00f3 s\u1eb5n v\u00e0 ch\u1ec9 thay \u0111\u1ed5i t\u00ean doanh nghi\u1ec7p, \u0111\u1ecba ch\u1ec9,\u2026. \u0110i\u1ec1u n\u00e0y khi\u1ebfn h\u1ed3 s\u01a1 thi\u1ebfu t\u00ednh thuy\u1ebft ph\u1ee5c v\u00e0 minh b\u1ea1ch, d\u1eabn t\u1edbi kh\u00f4ng gi\u1ea3i tr\u00ecnh \u0111\u01b0\u1ee3c b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a c\u00e1c giao d\u1ecbch v\u00e0 d\u1ec5 d\u00e0ng b\u1ecb c\u01a1 quan thu\u1ebf b\u00e1c b\u1ecf ngay t\u1eeb v\u00f2ng so\u00e1t x\u00e9t \u0111\u1ea7u ti\u00ean.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Du_lieu_so_sanh_Benchmarking_khong_chuan_xac_va_loi_thoi\"><\/span><b>D\u1eef li\u1ec7u so s\u00e1nh (Benchmarking) kh\u00f4ng chu\u1ea9n x\u00e1c v\u00e0 l\u1ed7i th\u1eddi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 uy t\u00edn v\u00e0 \u0111\u00fang chu\u1ea9n s\u1ebd tu\u00e2n th\u1ee7 \u0111\u00fang th\u1ee9 t\u1ef1 \u01b0u ti\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, s\u1eed d\u1ee5ng ngu\u1ed3n d\u1eef li\u1ec7u ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 chu\u1ea9n nh\u01b0 Orbis, Moody&#8217;s\u2026<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb cung c\u1ea5p gi\u00e1 r\u1ebb th\u01b0\u1eddng s\u1eed d\u1ee5ng d\u1eef li\u1ec7u r\u00e1c, d\u1eef li\u1ec7u thu th\u1eadp kh\u00f4ng ch\u00ednh th\u1ed1ng ho\u1eb7c d\u1eef li\u1ec7u c\u0169 \u0111\u00e3 l\u1ed7i th\u1eddi, kh\u00f4ng theo \u0111\u00fang th\u1ee9 t\u1ef1 \u01b0u ti\u00ean m\u00e0 quy \u0111\u1ecbnh m\u1edbi y\u00eau c\u1ea7u. Khi c\u01a1 quan thu\u1ebf s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu, s\u1ef1 sai l\u1ec7ch n\u00e0y s\u1ebd l\u00e0 b\u1eb1ng ch\u1ee9ng \u0111anh th\u00e9p \u0111\u1ec3 h\u1ecd th\u1ef1c hi\u1ec7n quy\u1ec1n \u1ea5n \u0111\u1ecbnh thu\u1ebf. <\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thieu_cap_nhat_ve_Thue_toi_thieu_toan_cau_Pillar_Two_va_Nghi_dinh_2552026ND-CP\"><\/span><b>Thi\u1ebfu c\u1eadp nh\u1eadt v\u1ec1 Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two) v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 gi\u00e1 r\u1ebb th\u01b0\u1eddng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ecba ph\u01b0\u01a1ng (Local File) c\u01a1 b\u1ea3n theo m\u1eabu c\u0169. H\u1ecd ho\u00e0n to\u00e0n b\u1ecf qua c\u00e1c t\u00e1c \u0111\u1ed9ng c\u1ee7a Ngh\u1ecb quy\u1ebft 107\/2023\/QH15 c\u0169ng nh\u01b0 c\u00e1c \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP nh\u01b0 quan h\u1ec7 li\u00ean k\u1ebft qua m\u01b0\u1ee3n &#8211; cho m\u01b0\u1ee3n, ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 m\u1edbi, hay ng\u01b0\u1ee1ng CbCR theo chu\u1ea9n 750 tri\u1ec7u Euro. N\u1ebfu h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1 kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t v\u1edbi b\u00e1o c\u00e1o Pillar Two c\u1ee7a t\u1eadp \u0111o\u00e0n m\u1eb9 ho\u1eb7c kh\u00f4ng c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi, doanh nghi\u1ec7p s\u1ebd \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro b\u1ecb truy thu thu\u1ebf b\u1ed5 sung t\u1ea1i c\u1ea3 Vi\u1ec7t Nam v\u00e0 qu\u1ed1c gia c\u1ee7a c\u00f4ng ty m\u1eb9.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_roi_khach_hang_trong_giai_doan_giai_trinh_thanh_tra\"><\/span><b>B\u1ecf r\u01a1i kh\u00e1ch h\u00e0ng trong giai \u0111o\u1ea1n gi\u1ea3i tr\u00ecnh thanh tra<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1eadu qu\u1ea3 n\u1eb7ng n\u1ec1 nh\u1ea5t khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u00e9m uy t\u00edn l\u00e0 s\u1ef1 thi\u1ebfu tr\u00e1ch nhi\u1ec7m khi \u0111o\u00e0n thanh tra thu\u1ebf v\u00e0o cu\u1ed9c. C\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y kh\u00f4ng \u0111\u1ee7 ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n \u0111\u1ec3 tranh bi\u1ec7n v\u1edbi \u0111o\u00e0n ki\u1ec3m tra, d\u1eabn \u0111\u1ebfn vi\u1ec7c doanh nghi\u1ec7p ph\u1ea3i \u0111\u01a1n \u0111\u1ed9c \u0111\u1ed1i \u0111\u1ea7u v\u1edbi c\u00e1c quy\u1ebft \u0111\u1ecbnh truy thu v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p l\u00ean \u0111\u1ebfn h\u00e0ng ch\u1ee5c t\u1ef7 \u0111\u1ed3ng. M\u1ed9t h\u1ed3 s\u01a1 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 k\u00e9m ch\u1ea5t l\u01b0\u1ee3ng ch\u00ednh l\u00e0 &#8220;con \u0111\u01b0\u1eddng ng\u1eafn nh\u1ea5t&#8221; d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb \u1ea5n \u0111\u1ecbnh l\u1ee3i nhu\u1eadn \u00e1p \u0111\u1eb7t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_MAN_%E2%80%93_Master_Accountant_Network_la_doi_tac_tin_cay\"><\/span><b>T\u1ea1i sao MAN &#8211; Master Accountant Network l\u00e0 \u0111\u1ed1i t\u00e1c tin c\u1eady?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1eefa mu\u00f4n v\u00e0n \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5, MAN &#8211; Master Accountant Network kh\u1eb3ng \u0111\u1ecbnh v\u1ecb th\u1ebf th\u00f4ng qua vi\u1ec7c cung c\u1ea5p gi\u1ea3i ph\u00e1p t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 to\u00e0n di\u1ec7n, k\u1ebft h\u1ee3p gi\u1eefa kinh nghi\u1ec7m th\u1ef1c chi\u1ebfn, n\u1ec1n t\u1ea3ng c\u00f4ng ngh\u1ec7 d\u1eef li\u1ec7u hi\u1ec7n \u0111\u1ea1i v\u00e0 kh\u1ea3 n\u0103ng c\u1eadp nh\u1eadt li\u00ean t\u1ee5c c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_ngu_chuyen_gia_giau_chuyen_mon\"><\/span><b>\u0110\u1ed9i ng\u0169 chuy\u00ean gia gi\u00e0u chuy\u00ean m\u00f4n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i MAN, ch\u00fang t\u00f4i s\u1edf h\u1eefu \u0111\u1ed9i ng\u0169 chuy\u00ean gia v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c Thu\u1ebf v\u00e0 T\u00e0i ch\u00ednh. \u0110\u1ed9i ng\u0169 kh\u00f4ng ch\u1ec9 bao g\u1ed3m c\u00e1c Ki\u1ec3m to\u00e1n vi\u00ean (CPA) m\u00e0 c\u00f2n c\u00f3 c\u00e1c chuy\u00ean gia s\u1edf h\u1eefu ch\u1ee9ng ch\u1ec9 qu\u1ed1c t\u1ebf (ACCA) am hi\u1ec3u s\u00e2u s\u1eafc v\u1ec1 Lu\u1eadt Thu\u1ebf Vi\u1ec7t Nam c\u0169ng nh\u01b0 c\u00e1c th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf c\u1ee7a OECD. \u0110i\u1ec1u n\u00e0y gi\u00fap MAN c\u00f3 c\u00e1i nh\u00ecn \u0111a chi\u1ec1u, v\u1eeba k\u1ef9 thu\u1eadt v\u1ec1 s\u1ed1 li\u1ec7u, v\u1eeba v\u1eefng ch\u1eafc v\u1ec1 l\u1eadp lu\u1eadn ph\u00e1p l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quyen_truy_cap_vao_co_so_du_lieu_quoc_te_ban_quyen\"><\/span><b>Quy\u1ec1n truy c\u1eadp v\u00e0o c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c t\u1ebf b\u1ea3n quy\u1ec1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN \u0111\u1ea7u t\u01b0 m\u1ed7i n\u0103m \u0111\u1ec3 duy tr\u00ec quy\u1ec1n truy c\u1eadp v\u00e0o c\u00e1c h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u doanh nghi\u1ec7p to\u00e0n c\u1ea7u (nh\u01b0 Orbis, Moody&#8217;s Analytics), ph\u00f9 h\u1ee3p v\u1edbi th\u1ee9 t\u1ef1 \u01b0u ti\u00ean d\u1eef li\u1ec7u m\u1edbi theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. \u0110\u00e2y l\u00e0 d\u1eef li\u1ec7u quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n Ph\u00e2n t\u00edch so s\u00e1nh (Benchmarking) \u0111\u1ea1t chu\u1ea9n, \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn lu\u00f4n c\u00f3 \u0111\u1ed9 tin c\u1eady cao nh\u1ea5t v\u00e0 kh\u00f3 b\u1ecb b\u00e1c b\u1ecf b\u1edfi C\u01a1 quan Thu\u1ebf. <\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cam_ket_dong_hanh_trong_suot_qua_trinh_thanh_tra\"><\/span><b>Cam k\u1ebft \u0111\u1ed3ng h\u00e0nh trong su\u1ed1t qu\u00e1 tr\u00ecnh thanh tra<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network cam k\u1ebft \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p ngay t\u1eeb khi l\u1eadp k\u1ebf ho\u1ea1ch, chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 cho \u0111\u1ebfn khi tr\u1ef1c ti\u1ebfp tham gia gi\u1ea3i tr\u00ecnh tr\u01b0\u1edbc \u0111o\u00e0n thanh tra. Ch\u00fang t\u00f4i \u0111\u1ea1i di\u1ec7n cho doanh nghi\u1ec7p \u0111\u1ec3 b\u1ea3o v\u1ec7 c\u00e1c l\u1eadp lu\u1eadn kinh t\u1ebf v\u00e0 k\u1ef9 thu\u1eadt, \u0111\u1ea3m b\u1ea3o m\u1ee9c r\u1ee7i ro \u1ea5n \u0111\u1ecbnh thu\u1ebf lu\u00f4n \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t \u1edf m\u1ee9c th\u1ea5p nh\u1ea5t. <\/span><\/p>\n<h2 style=\"text-align: justify;\"><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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eebng \u0111\u1ec3 nh\u1eefng sai s\u00f3t nh\u1ecf ho\u1eb7c s\u1ef1 l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n sai l\u1ea7m ph\u00e1 h\u1ee7y th\u00e0nh qu\u1ea3 kinh doanh c\u1ee7a t\u1eadp \u0111o\u00e0n. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 v\u00e0 h\u1ed7 tr\u1ee3 \u0111\u01b0a ra chi\u1ebfn l\u01b0\u1ee3c thu\u1ebf cho nh\u1eefng n\u0103m ti\u1ebfp theo! <\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\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\"><b>Mobile\/Zalo:<\/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>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_tu_van_chuyen_gia\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1<\/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=\"Tieu_chi_xac_dinh_ben_lien_ket_theo_Nghi_dinh_2552026ND-CP_co_gi_thay_doi_khong\"><\/span>Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 g\u00ec thay \u0111\u1ed5i kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tV\u1ec1 c\u01a1 b\u1ea3n, c\u00e1c ti\u00eau ch\u00ed c\u1ed1t l\u00f5i nh\u01b0 s\u1edf h\u1eefu v\u1ed1n, quy\u1ec1n \u0111i\u1ec1u h\u00e0nh ho\u1eb7c b\u1ea3o l\u00e3nh n\u1ee3 v\u1eabn \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean. Tuy nhi\u00ean, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP b\u1ed5 sung quan h\u1ec7 li\u00ean k\u1ebft ph\u00e1t sinh t\u1eeb giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n t\u1eeb 10% v\u1ed1n g\u00f3p tr\u1edf l\u00ean v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi b\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb \u0111\u1ed1i v\u1edbi ch\u1ee7 n\u1ee3\/b\u00ean b\u1ea3o l\u00e3nh l\u00e0 t\u1ed5 ch\u1ee9c x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n kh\u00f4ng tham gia \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p b\u00ean n\u1ee3.                    <\/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=\"Lam_the_nao_de_chung_minh_phi_dich_vu_noi_bo_tap_doan_la_hop_le\"><\/span>L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 ch\u1ee9ng minh ph\u00ed d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n l\u00e0 h\u1ee3p l\u1ec7?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, doanh nghi\u1ec7p ph\u1ea3i ch\u1ee9ng minh d\u1ecbch v\u1ee5 mang l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf tr\u1ef1c ti\u1ebfp v\u00e0 m\u1ee9c ph\u00ed tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng. H\u1ed3 s\u01a1 c\u1ea7n cung c\u1ea5p b\u1eb1ng ch\u1ee9ng v\u1ec1 vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf, ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 chi ph\u00ed minh b\u1ea1ch v\u00e0 th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch FAR (Ch\u1ee9c n\u0103ng, T\u00e0i s\u1ea3n, R\u1ee7i ro) theo danh m\u1ee5c th\u00f4ng tin, t\u00e0i li\u1ec7u quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c II Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u1ec3 b\u1ea3o v\u1ec7 t\u00ednh h\u1ee3p l\u00fd.                    <\/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_nao_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_theo_Nghi_dinh_2552026ND-CP\"><\/span>Doanh nghi\u1ec7p n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t                    <\/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=\"Thue_toi_thieu_toan_cau_anh_huong_the_nao_den_chien_luoc_chuyen_gia_cua_MNEs\"><\/span>Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u \u1ea3nh h\u01b0\u1edfng th\u1ebf n\u00e0o \u0111\u1ebfn chi\u1ebfn l\u01b0\u1ee3c chuy\u1ec3n gi\u00e1 c\u1ee7a MNEs?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tThu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two) t\u1ea1o ra m\u1ee9c thu\u1ebf hi\u1ec7u d\u1ee5ng t\u1ed1i thi\u1ec3u 15%, l\u00e0m gi\u1ea3m \u0111\u1ed9ng l\u1ef1c chuy\u1ec3n l\u1ee3i nhu\u1eadn sang c\u00e1c qu\u1ed1c gia thu\u1ebf su\u1ea5t th\u1ea5p. Doanh nghi\u1ec7p c\u1ea7n ph\u1ed1i h\u1ee3p gi\u1eefa h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1 (Local File) theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u00e0 b\u00e1o c\u00e1o QDMTT \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o l\u1ee3i nhu\u1eadn ph\u00e2n b\u1ed5 t\u1ea1i Vi\u1ec7t Nam t\u01b0\u01a1ng x\u1ee9ng v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf, tr\u00e1nh vi\u1ec7c b\u1ecb \u0111\u00e1nh thu\u1ebf b\u1ed5 sung \u1edf c\u1ea3 hai qu\u1ed1c gia.                     <\/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\": \"Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 g\u00ec thay \u0111\u1ed5i kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"V\u1ec1 c\u01a1 b\u1ea3n, c\u00e1c ti\u00eau ch\u00ed c\u1ed1t l\u00f5i nh\u01b0 s\u1edf h\u1eefu v\u1ed1n, quy\u1ec1n \u0111i\u1ec1u h\u00e0nh ho\u1eb7c b\u1ea3o l\u00e3nh n\u1ee3 v\u1eabn \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean. 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