{"id":3691,"date":"2026-04-06T01:41:36","date_gmt":"2026-04-06T08:41:36","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3691"},"modified":"2026-04-06T01:41:36","modified_gmt":"2026-04-06T08:41:36","slug":"loai-tru-yeu-to-lien-ket-trong-ke-khai-thue","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/loai-tru-yeu-to-lien-ket-trong-ke-khai-thue\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn lo\u1ea1i tr\u1eeb y\u1ebfu t\u1ed1 li\u00ean k\u1ebft trong k\u00ea khai thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 132"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong k\u1ef7 nguy\u00ean to\u00e0n c\u1ea7u h\u00f3a, c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia v\u00e0 c\u00e1c nh\u00f3m c\u00f4ng ty c\u00f3 m\u1ed1i quan h\u1ec7 s\u1edf h\u1eefu ch\u00e9o \u0111ang ng\u00e0y c\u00e0ng ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd t\u1ea1i Vi\u1ec7t Nam. \u0110i k\u00e8m v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n n\u00e0y l\u00e0 nh\u1eefng th\u00e1ch th\u1ee9c trong vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft (ti\u1ebfng Anh g\u1ecdi l\u00e0 Transfer Pricing). \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh c\u00f4ng b\u1eb1ng v\u00e0 minh b\u1ea1ch, ph\u00e1p lu\u1eadt Vi\u1ec7t Nam \u0111\u00e3 ban h\u00e0nh c\u00e1c quy \u0111\u1ecbnh kh\u1eaft khe v\u1ec1 vi\u1ec7c lo\u1ea1i tr\u1eeb y\u1ebfu t\u1ed1 li\u00ean k\u1ebft trong k\u00ea khai thu\u1ebf. Vi\u1ec7c hi\u1ec3u r\u00f5 v\u00e0 th\u1ef1c thi \u0111\u00fang nguy\u00ean t\u1eafc n\u00e0y kh\u00f4ng ch\u1ec9 l\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 c\u00e1ch \u0111\u1ec3 doanh nghi\u1ec7p b\u1ea3o v\u1ec7 m\u00ecnh tr\u01b0\u1edbc c\u00e1c r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf t\u1eeb c\u01a1 quan ch\u1ee9c n\u0103ng.<\/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: 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href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/loai-tru-yeu-to-lien-ket-trong-ke-khai-thue\/#Doanh_nghiep_co_phai_loai_tru_cac_yeu_to_lam_giam_nghia_vu_thue_khong\" >Doanh nghi\u1ec7p c\u00f3 ph\u1ea3i lo\u1ea1i tr\u1eeb c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf kh\u00f4ng?<\/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\/loai-tru-yeu-to-lien-ket-trong-ke-khai-thue\/#Can_cu_phap_ly_cot_loi\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ed1t l\u00f5i<\/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\/loai-tru-yeu-to-lien-ket-trong-ke-khai-thue\/#Phan_tich_nguyen_tac_loai_tru_yeu_to_lien_ket_trong_ke_khai_thue\" >Ph\u00e2n t\u00edch nguy\u00ean t\u1eafc lo\u1ea1i tr\u1eeb y\u1ebfu t\u1ed1 li\u00ean k\u1ebft trong k\u00ea khai thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/loai-tru-yeu-to-lien-ket-trong-ke-khai-thue\/#Vai_tro_kiem_soat_cua_Co_quan_Thue\" >Vai tr\u00f2 ki\u1ec3m so\u00e1t c\u1ee7a C\u01a1 quan Thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/loai-tru-yeu-to-lien-ket-trong-ke-khai-thue\/#Cac_truong_hop_nguoi_nop_thue_bi_an_dinh_thue_doi_voi_giao_dich_lien_ket\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/loai-tru-yeu-to-lien-ket-trong-ke-khai-thue\/#Vi_pham_ve_dang_ky_va_khai_thue\" >Vi ph\u1ea1m v\u1ec1 \u0111\u0103ng k\u00fd v\u00e0 khai thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/loai-tru-yeu-to-lien-ket-trong-ke-khai-thue\/#Sai_pham_trong_so_toan_va_so_lieu_ke_toan\" >Sai ph\u1ea1m trong s\u1ed5 to\u00e1n v\u00e0 s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/loai-tru-yeu-to-lien-ket-trong-ke-khai-thue\/#Khong_xuat_trinh_ho_so_chung_tu_dung_han\" >Kh\u00f4ng xu\u1ea5t tr\u00ecnh h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111\u00fang h\u1ea1n<\/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\/loai-tru-yeu-to-lien-ket-trong-ke-khai-thue\/#Khong_chap_hanh_quyet_dinh_thanh_tra_kiem_tra\" >Kh\u00f4ng ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra<\/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\/loai-tru-yeu-to-lien-ket-trong-ke-khai-thue\/#Giao_dich_khong_theo_gia_tri_gia_thi_truong\" >Giao d\u1ecbch kh\u00f4ng theo gi\u00e1 tr\u1ecb gi\u00e1 th\u1ecb tr\u01b0\u1eddng<\/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\/loai-tru-yeu-to-lien-ket-trong-ke-khai-thue\/#Su_dung_hoa_don_khong_hop_phap\" >S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/loai-tru-yeu-to-lien-ket-trong-ke-khai-thue\/#Dau_hieu_bo_tron_hoac_phat_tan_tai_san\" >D\u1ea5u hi\u1ec7u b\u1ecf tr\u1ed1n ho\u1eb7c ph\u00e1t t\u00e1n t\u00e0i s\u1ea3n<\/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\/loai-tru-yeu-to-lien-ket-trong-ke-khai-thue\/#Giao_dich_khong_dung_ban_chat_kinh_te\" >Giao d\u1ecbch kh\u00f4ng \u0111\u00fang b\u1ea3n ch\u1ea5t kinh t\u1ebf<\/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\/loai-tru-yeu-to-lien-ket-trong-ke-khai-thue\/#Vi_pham_nghia_vu_ke_khai_gia_giao_dich_lien_ket\" >Vi ph\u1ea1m ngh\u0129a v\u1ee5 k\u00ea khai gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/loai-tru-yeu-to-lien-ket-trong-ke-khai-thue\/#Co_so_du_lieu_su_dung_trong_ke_khai_va_xac_dinh_gia_giao_dich_lien_ket\" >C\u01a1 s\u1edf d\u1eef li\u1ec7u s\u1eed d\u1ee5ng trong k\u00ea khai v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/loai-tru-yeu-to-lien-ket-trong-ke-khai-thue\/#Co_so_du_lieu_thuong_mai\" >C\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i<\/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\/loai-tru-yeu-to-lien-ket-trong-ke-khai-thue\/#Du_lieu_cong_bo_tren_thi_truong_chung_khoan\" >D\u1eef li\u1ec7u c\u00f4ng b\u1ed1 tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n<\/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\/loai-tru-yeu-to-lien-ket-trong-ke-khai-thue\/#San_giao_dich_hang_hoa_dich_vu\" >S\u00e0n giao d\u1ecbch h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/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\/loai-tru-yeu-to-lien-ket-trong-ke-khai-thue\/#Thong_tin_tu_cac_co_quan_Nha_nuoc\" >Th\u00f4ng tin t\u1eeb c\u00e1c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc<\/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\/loai-tru-yeu-to-lien-ket-trong-ke-khai-thue\/#5_Buoc_loai_tru_yeu_to_lien_ket_trong_ke_khai_thue\" >5 B\u01b0\u1edbc lo\u1ea1i tr\u1eeb y\u1ebfu t\u1ed1 li\u00ean k\u1ebft trong k\u00ea khai thu\u1ebf<\/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\/loai-tru-yeu-to-lien-ket-trong-ke-khai-thue\/#Buoc_1_Nhan_dien_quan_he_lien_ket_va_giao_dich_lien_ket\" >B\u01b0\u1edbc 1: Nh\u1eadn di\u1ec7n quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/loai-tru-yeu-to-lien-ket-trong-ke-khai-thue\/#Buoc_2_Phan_tich_so_sanh_Benchmarking_Study\" >B\u01b0\u1edbc 2: Ph\u00e2n t\u00edch so s\u00e1nh (Benchmarking Study)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/loai-tru-yeu-to-lien-ket-trong-ke-khai-thue\/#Buoc_3_Lua_chon_phuong_phap_xac_dinh_gia_phu_hop\" >B\u01b0\u1edbc 3: L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p<\/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\/loai-tru-yeu-to-lien-ket-trong-ke-khai-thue\/#Buoc_4_Dieu_chinh_cac_khac_biet_trong_yeu\" >B\u01b0\u1edbc 4: \u0110i\u1ec1u ch\u1ec9nh c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu<\/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\/loai-tru-yeu-to-lien-ket-trong-ke-khai-thue\/#Buoc_5_Lap_va_luu_tru_ho_so\" >B\u01b0\u1edbc 5: L\u1eadp v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/loai-tru-yeu-to-lien-ket-trong-ke-khai-thue\/#Nhung_rui_ro_va_luu_y_dac_biet_cho_doanh_nghiep\" >Nh\u1eefng r\u1ee7i ro v\u00e0 l\u01b0u \u00fd \u0111\u1eb7c bi\u1ec7t cho doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/loai-tru-yeu-to-lien-ket-trong-ke-khai-thue\/#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-28\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/loai-tru-yeu-to-lien-ket-trong-ke-khai-thue\/#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-29\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/loai-tru-yeu-to-lien-ket-trong-ke-khai-thue\/#Giai_dap_thac_mac_ve_loai_tru_yeu_to_lien_ket_trong_ke_khai_thue\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 lo\u1ea1i tr\u1eeb y\u1ebfu t\u1ed1 li\u00ean k\u1ebft trong k\u00ea khai thu\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/loai-tru-yeu-to-lien-ket-trong-ke-khai-thue\/#Doanh_nghiep_quy_mo_nho_doanh_thu_thap_co_phai_thuc_hien_loai_tru_yeu_to_lien_ket_khong\" >Doanh nghi\u1ec7p quy m\u00f4 nh\u1ecf, doanh thu th\u1ea5p c\u00f3 ph\u1ea3i th\u1ef1c hi\u1ec7n lo\u1ea1i tr\u1eeb y\u1ebfu t\u1ed1 li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/loai-tru-yeu-to-lien-ket-trong-ke-khai-thue\/#Neu_bi_an_dinh_thue_doanh_nghiep_co_duoc_quyen_khieu_nai_khong\" >N\u1ebfu b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf, doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c quy\u1ec1n khi\u1ebfu n\u1ea1i kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/loai-tru-yeu-to-lien-ket-trong-ke-khai-thue\/#Thoi_han_cung_cap_ho_so_xac_dinh_gia_giao_dich_lien_ket_la_bao_lau\" >Th\u1eddi h\u1ea1n cung c\u1ea5p h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 bao l\u00e2u?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_phai_loai_tru_cac_yeu_to_lam_giam_nghia_vu_thue_khong\"><\/span><b>Doanh nghi\u1ec7p c\u00f3 ph\u1ea3i lo\u1ea1i tr\u1eeb c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3693\" aria-describedby=\"caption-attachment-3693\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3693\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-co-phai-loai-tru-yeu-to-lien-ket-trong-ke-khai-thue.jpg\" alt=\"Doanh nghi\u1ec7p c\u00f3 ph\u1ea3i lo\u1ea1i tr\u1eeb y\u1ebfu t\u1ed1 li\u00ean k\u1ebft trong k\u00ea khai thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-co-phai-loai-tru-yeu-to-lien-ket-trong-ke-khai-thue.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-co-phai-loai-tru-yeu-to-lien-ket-trong-ke-khai-thue-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-co-phai-loai-tru-yeu-to-lien-ket-trong-ke-khai-thue-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-co-phai-loai-tru-yeu-to-lien-ket-trong-ke-khai-thue-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-nghiep-co-phai-loai-tru-yeu-to-lien-ket-trong-ke-khai-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3693\" class=\"wp-caption-text\">Doanh nghi\u1ec7p c\u00f3 ph\u1ea3i lo\u1ea1i tr\u1eeb y\u1ebfu t\u1ed1 li\u00ean k\u1ebft trong k\u00ea khai thu\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi m\u00e0 r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n v\u00e0 nh\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p \u0111\u1eb7t ra khi b\u1eaft \u0111\u1ea7u ti\u1ebfp c\u1eadn v\u1edbi h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft. C\u00e2u tr\u1ea3 l\u1eddi ng\u1eafn g\u1ecdn l\u00e0: C\u00f3, \u0111\u00e2y l\u00e0 m\u1ed9t ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 r\u00e0ng trong v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_cot_loi\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ed1t l\u00f5i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 3 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c n\u00eau r\u00f5:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201cNg\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i lo\u1ea1i tr\u1eeb c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf do quan h\u1ec7 li\u00ean k\u1ebft chi ph\u1ed1i, t\u00e1c \u0111\u1ed9ng \u0111\u1ec3 k\u00ea khai, x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp c\u00f3 c\u00f9ng \u0111i\u1ec1u ki\u1ec7n.\u201d<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_nguyen_tac_loai_tru_yeu_to_lien_ket_trong_ke_khai_thue\"><\/span><b>Ph\u00e2n t\u00edch nguy\u00ean t\u1eafc lo\u1ea1i tr\u1eeb y\u1ebfu t\u1ed1 li\u00ean k\u1ebft trong k\u00ea khai thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc n\u00e0y d\u1ef1a tr\u00ean gi\u1ea3 \u0111\u1ecbnh r\u1eb1ng, trong m\u1ed9t m\u1ed1i quan h\u1ec7 \u0111\u1ed9c l\u1eadp (kh\u00f4ng c\u00f3 li\u00ean k\u1ebft), c\u00e1c b\u00ean s\u1ebd th\u1ecfa thu\u1eadn gi\u00e1 c\u1ea3 d\u1ef1a tr\u00ean l\u1ee3i \u00edch kinh t\u1ebf t\u1ed1i \u0111a v\u00e0 s\u1ef1 s\u00f2ng ph\u1eb3ng c\u1ee7a th\u1ecb tr\u01b0\u1eddng. Tuy nhi\u00ean, khi c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft (v\u00ed d\u1ee5: c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con), gi\u00e1 giao d\u1ecbch c\u00f3 th\u1ec3 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh ch\u1ee7 quan nh\u1eb1m m\u1ee5c \u0111\u00edch chuy\u1ec3n l\u1ee3i nhu\u1eadn t\u1eeb n\u01a1i c\u00f3 thu\u1ebf su\u1ea5t cao sang n\u01a1i c\u00f3 thu\u1ebf su\u1ea5t th\u1ea5p, ho\u1eb7c t\u1eadn d\u1ee5ng c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n lo\u1ea1i tr\u1eeb y\u1ebfu t\u1ed1 li\u00ean k\u1ebft trong k\u00ea khai thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n hai nhi\u1ec7m v\u1ee5 ch\u00ednh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lo\u1ea1i b\u1ecf s\u1ef1 chi ph\u1ed1i: X\u00e1c \u0111\u1ecbnh xem m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn hi\u1ec7n t\u1ea1i c\u00f3 b\u1ecb t\u00e1c \u0111\u1ed9ng b\u1edfi m\u1ed1i quan h\u1ec7 th\u00e2n h\u1eefu, s\u1edf h\u1eefu hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0a v\u1ec1 gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp: \u0110i\u1ec1u ch\u1ec9nh c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft sao cho t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp trong \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vai_tro_kiem_soat_cua_Co_quan_Thue\"><\/span><b>Vai tr\u00f2 ki\u1ec3m so\u00e1t c\u1ee7a C\u01a1 quan Thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 3 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u0169ng kh\u1eb3ng \u0111\u1ecbnh quy\u1ec1n h\u1ea1n c\u1ee7a C\u01a1 quan thu\u1ebf trong vi\u1ec7c qu\u1ea3n l\u00fd, ki\u1ec3m tra v\u00e0 thanh tra. C\u01a1 quan thu\u1ebf s\u1ebd d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc &#8220;giao d\u1ecbch \u0111\u1ed9c l\u1eadp&#8221; v\u00e0 &#8220;b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng, giao d\u1ecbch quy\u1ebft \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf&#8221;. N\u1ebfu doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch kh\u00f4ng theo nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, c\u01a1 quan thu\u1ebf s\u1ebd kh\u00f4ng c\u00f4ng nh\u1eadn c\u00e1c giao d\u1ecbch \u0111\u00f3 v\u00e0 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_nguoi_nop_thue_bi_an_dinh_thue_doi_voi_giao_dich_lien_ket\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3695\" aria-describedby=\"caption-attachment-3695\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3695\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-lon-nhat-khi-doanh-nghiep-khong-thuc-hien-dung-viec-loai-tru-yeu-to-lien-ket-trong-ke-khai-thue.jpg\" alt=\"R\u1ee7i ro l\u1edbn nh\u1ea5t khi doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang vi\u1ec7c lo\u1ea1i tr\u1eeb y\u1ebfu t\u1ed1 li\u00ean k\u1ebft trong k\u00ea khai thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-lon-nhat-khi-doanh-nghiep-khong-thuc-hien-dung-viec-loai-tru-yeu-to-lien-ket-trong-ke-khai-thue.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-lon-nhat-khi-doanh-nghiep-khong-thuc-hien-dung-viec-loai-tru-yeu-to-lien-ket-trong-ke-khai-thue-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-lon-nhat-khi-doanh-nghiep-khong-thuc-hien-dung-viec-loai-tru-yeu-to-lien-ket-trong-ke-khai-thue-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-lon-nhat-khi-doanh-nghiep-khong-thuc-hien-dung-viec-loai-tru-yeu-to-lien-ket-trong-ke-khai-thue-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-lon-nhat-khi-doanh-nghiep-khong-thuc-hien-dung-viec-loai-tru-yeu-to-lien-ket-trong-ke-khai-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3695\" class=\"wp-caption-text\">R\u1ee7i ro l\u1edbn nh\u1ea5t khi doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang vi\u1ec7c lo\u1ea1i tr\u1eeb y\u1ebfu t\u1ed1 li\u00ean k\u1ebft trong k\u00ea khai thu\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">R\u1ee7i ro l\u1edbn nh\u1ea5t khi doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang vi\u1ec7c lo\u1ea1i tr\u1eeb y\u1ebfu t\u1ed1 li\u00ean k\u1ebft trong k\u00ea khai thu\u1ebf ch\u00ednh l\u00e0 b\u1ecb C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n quy\u1ec1n \u1ea4n \u0111\u1ecbnh thu\u1ebf. Khi \u0111\u00f3, doanh nghi\u1ec7p m\u1ea5t quy\u1ec1n t\u1ef1 quy\u1ebft trong vi\u1ec7c k\u00ea khai v\u00e0 th\u01b0\u1eddng ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi s\u1ed1 thu\u1ebf truy thu r\u1ea5t cao c\u00f9ng c\u00e1c kho\u1ea3n ph\u1ea1t ch\u1eadm n\u1ed9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 50 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf n\u1ebfu thu\u1ed9c m\u1ed9t trong 9 tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m sau \u0111\u00e2y:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_pham_ve_dang_ky_va_khai_thue\"><\/span><b>Vi ph\u1ea1m v\u1ec1 \u0111\u0103ng k\u00fd v\u00e0 khai thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng kh\u00f4ng \u0111\u0103ng k\u00fd thu\u1ebf, kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf (Ph\u1ee5 l\u1ee5c I, II, III, IV theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP) ho\u1eb7c kh\u00f4ng n\u1ed9p b\u1ed5 sung h\u1ed3 s\u01a1 theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_pham_trong_so_toan_va_so_lieu_ke_toan\"><\/span><b>Sai ph\u1ea1m trong s\u1ed5 to\u00e1n v\u00e0 s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3n \u00e1nh ho\u1eb7c ph\u1ea3n \u00e1nh kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng trung th\u1ef1c c\u00e1c s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n. Vi\u1ec7c thi\u1ebfu minh b\u1ea1ch trong ghi ch\u00e9p khi\u1ebfn c\u01a1 quan thu\u1ebf kh\u00f4ng c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf ch\u00ednh x\u00e1c, d\u1eabn \u0111\u1ebfn vi\u1ec7c ph\u1ea3i \u1ea5n \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_xuat_trinh_ho_so_chung_tu_dung_han\"><\/span><b>Kh\u00f4ng xu\u1ea5t tr\u00ecnh h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111\u00fang h\u1ea1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng xu\u1ea5t tr\u00ecnh \u0111\u01b0\u1ee3c s\u1ed5 s\u00e1ch, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 c\u00e1c t\u00e0i li\u1ec7u c\u1ea7n thi\u1ebft li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_chap_hanh_quyet_dinh_thanh_tra_kiem_tra\"><\/span><b>Kh\u00f4ng ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c g\u00e2y kh\u00f3 d\u1ec5 ho\u1eb7c kh\u00f4ng h\u1ee3p t\u00e1c v\u1edbi \u0111o\u00e0n ki\u1ec3m tra thu\u1ebf l\u00e0 m\u1ed9t trong nh\u1eefng nguy\u00ean nh\u00e2n tr\u1ef1c ti\u1ebfp d\u1eabn \u0111\u1ebfn vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p \u1ea5n \u0111\u1ecbnh thu\u1ebf kh\u1eafc nghi\u1ec7t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_khong_theo_gia_tri_gia_thi_truong\"><\/span><b>Giao d\u1ecbch kh\u00f4ng theo gi\u00e1 tr\u1ecb gi\u00e1 th\u1ecb tr\u01b0\u1eddng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t li\u00ean quan \u0111\u1ebfn vi\u1ec7c kh\u00f4ng lo\u1ea1i tr\u1eeb y\u1ebfu t\u1ed1 li\u00ean k\u1ebft trong k\u00ea khai thu\u1ebf. Khi doanh nghi\u1ec7p mua, b\u00e1n, trao \u0111\u1ed5i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u1edbi gi\u00e1 cao h\u01a1n ho\u1eb7c th\u1ea5p h\u01a1n b\u1ea5t th\u01b0\u1eddng so v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng nh\u1eb1m chuy\u1ec3n d\u1ecbch l\u1ee3i nhu\u1eadn, c\u01a1 quan thu\u1ebf s\u1ebd can thi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Su_dung_hoa_don_khong_hop_phap\"><\/span><b>S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c mua, trao \u0111\u1ed5i h\u00e0ng h\u00f3a s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p, ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n (d\u00f9 h\u00e0ng h\u00f3a l\u00e0 c\u00f3 th\u1eadt) \u0111\u1ec3 k\u00ea khai doanh thu, chi ph\u00ed \u0111\u1ec1u d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb lo\u1ea1i tr\u1eeb chi ph\u00ed v\u00e0 \u1ea5n \u0111\u1ecbnh thu\u1ebf doanh thu.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dau_hieu_bo_tron_hoac_phat_tan_tai_san\"><\/span><b>D\u1ea5u hi\u1ec7u b\u1ecf tr\u1ed1n ho\u1eb7c ph\u00e1t t\u00e1n t\u00e0i s\u1ea3n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n doanh nghi\u1ec7p c\u00f3 d\u1ea5u hi\u1ec7u t\u1ea9u t\u00e1n t\u00e0i s\u1ea3n \u0111\u1ec3 tr\u1ed1n tr\u00e1nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf, h\u1ecd s\u1ebd ngay l\u1eadp t\u1ee9c th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ec3 thu h\u1ed3i ng\u00e2n s\u00e1ch.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_khong_dung_ban_chat_kinh_te\"><\/span><b>Giao d\u1ecbch kh\u00f4ng \u0111\u00fang b\u1ea3n ch\u1ea5t kinh t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nguy\u00ean t\u1eafc quan tr\u1ecdng trong Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. N\u1ebfu doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf ph\u00e1t sinh, ho\u1eb7c c\u00e1c giao d\u1ecbch ph\u1ee9c t\u1ea1p nh\u01b0ng b\u1ea3n ch\u1ea5t kh\u00f4ng \u0111em l\u1ea1i gi\u00e1 tr\u1ecb kinh t\u1ebf m\u00e0 ch\u1ec9 nh\u1eb1m m\u1ee5c \u0111\u00edch gi\u1ea3m thu\u1ebf, th\u00ec c\u00e1c giao d\u1ecbch n\u00e0y s\u1ebd b\u1ecb lo\u1ea1i b\u1ecf khi lo\u1ea1i tr\u1eeb y\u1ebfu t\u1ed1 li\u00ean k\u1ebft trong k\u00ea khai thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_pham_nghia_vu_ke_khai_gia_giao_dich_lien_ket\"><\/span><b>Vi ph\u1ea1m ngh\u0129a v\u1ee5 k\u00ea khai gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3 l\u00e0 vi\u1ec7c doanh nghi\u1ec7p kh\u00f4ng tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c kh\u00f4ng cung c\u1ea5p th\u00f4ng tin\/h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (H\u1ed3 s\u01a1 qu\u1ed1c gia, H\u1ed3 s\u01a1 t\u1eadp \u0111o\u00e0n to\u00e0n c\u1ea7u, B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia) theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_so_du_lieu_su_dung_trong_ke_khai_va_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>C\u01a1 s\u1edf d\u1eef li\u1ec7u s\u1eed d\u1ee5ng trong k\u00ea khai v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3694\" aria-describedby=\"caption-attachment-3694\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3694\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Co-so-du-lieu-duoc-phep-ap-dung-trong-viec-loai-tru-yeu-to-lien-ket-trong-ke-khai-thue.jpg\" alt=\"C\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c ph\u00e9p \u00e1p d\u1ee5ng trong vi\u1ec7c lo\u1ea1i tr\u1eeb y\u1ebfu t\u1ed1 li\u00ean k\u1ebft trong k\u00ea khai thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Co-so-du-lieu-duoc-phep-ap-dung-trong-viec-loai-tru-yeu-to-lien-ket-trong-ke-khai-thue.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Co-so-du-lieu-duoc-phep-ap-dung-trong-viec-loai-tru-yeu-to-lien-ket-trong-ke-khai-thue-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Co-so-du-lieu-duoc-phep-ap-dung-trong-viec-loai-tru-yeu-to-lien-ket-trong-ke-khai-thue-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Co-so-du-lieu-duoc-phep-ap-dung-trong-viec-loai-tru-yeu-to-lien-ket-trong-ke-khai-thue-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Co-so-du-lieu-duoc-phep-ap-dung-trong-viec-loai-tru-yeu-to-lien-ket-trong-ke-khai-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3694\" class=\"wp-caption-text\">C\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c ph\u00e9p \u00e1p d\u1ee5ng trong vi\u1ec7c lo\u1ea1i tr\u1eeb y\u1ebfu t\u1ed1 li\u00ean k\u1ebft trong k\u00ea khai thu\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c lo\u1ea1i tr\u1eeb y\u1ebfu t\u1ed1 li\u00ean k\u1ebft trong k\u00ea khai thu\u1ebf m\u1ed9t c\u00e1ch khoa h\u1ecdc v\u00e0 c\u00f3 b\u1eb1ng ch\u1ee9ng thuy\u1ebft ph\u1ee5c, doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 &#8220;t\u1ef1 \u0111\u01b0a ra con s\u1ed1&#8221;. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ph\u1ea3i d\u1ef1a tr\u00ean ngu\u1ed3n c\u01a1 s\u1edf d\u1eef li\u1ec7u h\u1ee3p ph\u00e1p v\u00e0 c\u00f3 t\u00ednh ch\u1ea5t chuy\u00ean m\u00f4n cao.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Kho\u1ea3n 1 \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, c\u00e1c ngu\u1ed3n d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn bao g\u1ed3m:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_so_du_lieu_thuong_mai\"><\/span><b>C\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ngu\u1ed3n d\u1eef li\u1ec7u quan tr\u1ecdng nh\u1ea5t \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p l\u1edbn. C\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i l\u00e0 t\u1eadp h\u1ee3p c\u00e1c th\u00f4ng tin, s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c c\u00e1c t\u1ed5 ch\u1ee9c kinh doanh d\u1eef li\u1ec7u chuy\u00ean nghi\u1ec7p (nh\u01b0 Standard &amp; Poor\u2019s, Moody\u2019s, Thomson Reuters&#8230;) thu th\u1eadp v\u00e0 chu\u1ea9n h\u00f3a.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u01afu \u0111i\u1ec3m: Cung c\u1ea5p c\u00f4ng c\u1ee5 t\u00ecm ki\u1ebfm, so s\u00e1nh c\u00e1c doanh nghi\u1ec7p t\u01b0\u01a1ng \u0111\u1ed3ng theo ng\u00e0nh ngh\u1ec1, khu v\u1ef1c \u0111\u1ecba l\u00fd, quy m\u00f4 v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u1ee8ng d\u1ee5ng: Gi\u00fap doanh nghi\u1ec7p t\u00ecm ra c\u00e1c &#8220;\u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp&#8221; \u0111\u1ec3 ch\u1ee9ng minh m\u1ee9c l\u1ee3i nhu\u1eadn c\u1ee7a m\u00ecnh l\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u1ecb tr\u01b0\u1eddng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Du_lieu_cong_bo_tren_thi_truong_chung_khoan\"><\/span><b>D\u1eef li\u1ec7u c\u00f4ng b\u1ed1 tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng tin c\u1ee7a c\u00e1c doanh nghi\u1ec7p ni\u00eam y\u1ebft tr\u00ean s\u00e0n ch\u1ee9ng kho\u00e1n (nh\u01b0 HOSE, HNX) l\u00e0 ngu\u1ed3n d\u1eef li\u1ec7u c\u00f4ng khai, minh b\u1ea1ch v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u00e0y \u0111\u1ec3 th\u1ef1c hi\u1ec7n lo\u1ea1i tr\u1eeb y\u1ebfu t\u1ed1 li\u00ean k\u1ebft trong k\u00ea khai thu\u1ebf b\u1eb1ng c\u00e1ch so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n ho\u1eb7c bi\u00ean l\u1ee3i nhu\u1eadn g\u1ed9p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"San_giao_dich_hang_hoa_dich_vu\"><\/span><b>S\u00e0n giao d\u1ecbch h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c m\u1eb7t h\u00e0ng c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1ea1i tr\u00e0 nh\u01b0 qu\u1eb7ng s\u1eaft, d\u1ea7u th\u00f4, c\u00e0 ph\u00ea, cao su&#8230; Gi\u00e1 ni\u00eam y\u1ebft tr\u00ean c\u00e1c s\u00e0n giao d\u1ecbch trong n\u01b0\u1edbc v\u00e0 qu\u1ed1c t\u1ebf l\u00e0 c\u0103n c\u1ee9 x\u00e1c \u0111\u00e1ng nh\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_tu_cac_co_quan_Nha_nuoc\"><\/span><b>Th\u00f4ng tin t\u1eeb c\u00e1c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c d\u1eef li\u1ec7u do B\u1ed9 T\u00e0i ch\u00ednh, T\u1ed5ng c\u1ee5c Thu\u1ebf, T\u1ed5ng c\u1ee5c H\u1ea3i quan ho\u1eb7c c\u00e1c b\u1ed9 ng\u00e0nh li\u00ean quan c\u00f4ng b\u1ed1 c\u00f4ng khai c\u0169ng l\u00e0 ngu\u1ed3n d\u1eef li\u1ec7u ch\u00ednh th\u1ed1ng. Ngo\u00e0i ra, th\u00f4ng tin t\u1eeb c\u00e1c ngu\u1ed3n ch\u00ednh th\u1ee9c kh\u00e1c nh\u01b0 hi\u1ec7p h\u1ed9i ng\u00e0nh ngh\u1ec1 c\u0169ng c\u00f3 gi\u00e1 tr\u1ecb tham kh\u1ea3o cao.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"5_Buoc_loai_tru_yeu_to_lien_ket_trong_ke_khai_thue\"><\/span><b>5 B\u01b0\u1edbc lo\u1ea1i tr\u1eeb y\u1ebfu t\u1ed1 li\u00ean k\u1ebft trong k\u00ea khai thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 v\u00e0 tr\u00e1nh r\u1ee7i ro \u1ea5n \u0111\u1ecbnh thu\u1ebf, doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n quy tr\u00ecnh sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Nhan_dien_quan_he_lien_ket_va_giao_dich_lien_ket\"><\/span><b>B\u01b0\u1edbc 1: Nh\u1eadn di\u1ec7n quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1edbi \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft (d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n &gt;25%, ho\u1eb7c c\u00e1c m\u1ed1i quan h\u1ec7 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf). Sau \u0111\u00f3, li\u1ec7t k\u00ea t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean n\u00e0y nh\u01b0: b\u00e1n h\u00e0ng, mua nguy\u00ean li\u1ec7u, cho vay, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng hi\u1ec7u\u2026\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Phan_tich_so_sanh_Benchmarking_Study\"><\/span><b>B\u01b0\u1edbc 2: Ph\u00e2n t\u00edch so s\u00e1nh (Benchmarking Study)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c d\u1eef li\u1ec7u ch\u1ee9ng kho\u00e1n \u0111\u1ec3 t\u00ecm ki\u1ebfm \u00edt nh\u1ea5t 3 &#8211; 5 doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp c\u00f3 ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n v\u00e0 r\u1ee7i ro t\u01b0\u01a1ng \u0111\u1ed3ng. Qu\u00e1 tr\u00ecnh n\u00e0y gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c &#8220;kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n&#8221;.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Lua_chon_phuong_phap_xac_dinh_gia_phu_hop\"><\/span><b>B\u01b0\u1edbc 3: L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 3 nh\u00f3m ph\u01b0\u01a1ng ph\u00e1p ch\u00ednh th\u01b0\u1eddng d\u00f9ng \u0111\u1ec3 lo\u1ea1i tr\u1eeb y\u1ebfu t\u1ed1 li\u00ean k\u1ebft trong k\u00ea khai thu\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (CUP).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p d\u1ef1a tr\u00ean t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn (Gi\u00e1 b\u00e1n l\u1ea1i, Gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Dieu_chinh_cac_khac_biet_trong_yeu\"><\/span><b>B\u01b0\u1edbc 4: \u0110i\u1ec1u ch\u1ec9nh c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh c\u00f3 nh\u1eefng kh\u00e1c bi\u1ec7t v\u1ec1 \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n, kh\u1ed1i l\u01b0\u1ee3ng giao d\u1ecbch ho\u1eb7c v\u1ecb th\u1ebf th\u1ecb tr\u01b0\u1eddng, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh to\u00e1n h\u1ecdc \u0111\u1ec3 lo\u1ea1i b\u1ecf c\u00e1c kh\u00e1c bi\u1ec7t n\u00e0y, \u0111\u01b0a gi\u00e1 tr\u1ecb v\u1ec1 m\u1ee9c so s\u00e1nh \u0111\u01b0\u1ee3c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_5_Lap_va_luu_tru_ho_so\"><\/span><b>B\u01b0\u1edbc 5: L\u1eadp v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3 c\u1ee7a qu\u00e1 tr\u00ecnh lo\u1ea1i tr\u1eeb y\u1ebfu t\u1ed1 li\u00ean k\u1ebft trong k\u00ea khai thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb s\u1eb5n s\u00e0ng Ph\u1ee5 l\u1ee5c theo m\u1eabu c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u1ec3 n\u1ed9p c\u00f9ng t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN h\u00e0ng n\u0103m. Trong tr\u01b0\u1eddng h\u1ee3p nh\u00e2n s\u1ef1 n\u1ed9i b\u1ed9 ch\u01b0a c\u00f3 \u0111\u1ee7 kinh nghi\u1ec7m chuy\u00ean m\u00f4n, doanh nghi\u1ec7p n\u00ean tham kh\u1ea3o vi\u1ec7c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/thue-lap-ho-so-giao-dich-lien-ket\/\">thu\u00ea l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh chu\u1ea9n x\u00e1c v\u00e0 b\u1ea3o v\u1ec7 t\u1ed1i \u0111a l\u1ee3i \u00edch tr\u01b0\u1edbc c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_va_luu_y_dac_biet_cho_doanh_nghiep\"><\/span><b>Nh\u1eefng r\u1ee7i ro v\u00e0 l\u01b0u \u00fd \u0111\u1eb7c bi\u1ec7t cho doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 nh\u01b0ng l\u1ea1i thi\u1ebfu h\u1ed3 s\u01a1 ch\u1ee9ng minh t\u00ednh \u0111\u1ed9c l\u1eadp. Khi c\u01a1 quan thu\u1ebf thanh tra, n\u1ebfu kh\u00f4ng c\u00f3 b\u1ed9 h\u1ed3 s\u01a1 chu\u1ea9n (Local File v\u00e0 Master File), doanh nghi\u1ec7p m\u1eb7c nhi\u00ean b\u1ecb coi l\u00e0 vi ph\u1ea1m ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 d\u1ec5 d\u00e0ng b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf. \u0110\u1ec3 h\u1ea1n ch\u1ebf sai s\u00f3t n\u00e0y, vi\u1ec7c tham v\u1ea5n c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p<\/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;\"> uy t\u00edn nh\u01b0 MAN &#8211; Master Accountant Network l\u00e0 v\u00f4 c\u00f9ng c\u1ea7n thi\u1ebft, gi\u00fap so\u00e1t x\u00e9t h\u1ed3 s\u01a1 v\u00e0 \u0111\u01b0a ra c\u00e1c ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed thu\u1ebf h\u1ee3p l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd v\u1ec1 chi ph\u00ed l\u00e3i vay (EBITDA): <\/b><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng trong vi\u1ec7c lo\u1ea1i tr\u1eeb y\u1ebfu t\u1ed1 li\u00ean k\u1ebft trong k\u00ea khai thu\u1ebf l\u00e0 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay kh\u00f4ng qu\u00e1 30% EBITDA. \u0110\u00e2y l\u00e0 m\u1ed9t d\u1ea1ng &#8220;lo\u1ea1i tr\u1eeb&#8221; tr\u1ef1c ti\u1ebfp c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m gi\u1ea3m thu\u1ebf th\u00f4ng qua vi\u1ec7c vay v\u1ed1n n\u1ed9i b\u1ed9 qu\u00e1 m\u1ee9c.<\/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;\">Vi\u1ec7c lo\u1ea1i tr\u1eeb y\u1ebfu t\u1ed1 li\u00ean k\u1ebft trong k\u00ea khai thu\u1ebf kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh m\u00e0 l\u00e0 m\u1ed9t chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf c\u1ed1t l\u00f5i. Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t c\u00e1c giao d\u1ecbch, x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u so s\u00e1nh tin c\u1eady v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 ch\u1ee9ng minh t\u00ednh minh b\u1ea1ch c\u1ee7a m\u00ecnh. S\u1ef1 ch\u1ee7 \u0111\u1ed9ng trong vi\u1ec7c tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ebd gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c nh\u1eefng kho\u1ea3n ph\u1ea1t \u1ea5n \u0111\u1ecbnh thu\u1ebf kh\u00f4ng \u0111\u00e1ng c\u00f3. \u0110\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c nh\u1eefng gi\u1ea3i ph\u00e1p chuy\u00ean s\u00e2u v\u00e0 l\u1ed9 tr\u00ecnh tu\u00e2n th\u1ee7 an to\u00e0n, doanh nghi\u1ec7p n\u00ean tham kh\u1ea3o \u00fd ki\u1ebfn chuy\u00ean gia <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/tu-van-chuyen-gia\/\">t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> nh\u1eb1m t\u1ea1o n\u1ec1n t\u1ea3ng cho s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng v\u00e0 kh\u1eb3ng \u0111\u1ecbnh uy t\u00edn tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Li\u00ean h\u1ec7<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/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 style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung \u0111\u01b0\u1ee3c ki\u1ec3m duy\u1ec7t b\u1edfi: <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">\u00d4ng L\u00ea Ho\u00e0ng Tuy\u00ean<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean &amp; CEO Man, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_loai_tru_yeu_to_lien_ket_trong_ke_khai_thue\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 lo\u1ea1i tr\u1eeb y\u1ebfu t\u1ed1 li\u00ean k\u1ebft trong k\u00ea khai thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_quy_mo_nho_doanh_thu_thap_co_phai_thuc_hien_loai_tru_yeu_to_lien_ket_khong\"><\/span>Doanh nghi\u1ec7p quy m\u00f4 nh\u1ecf, doanh thu th\u1ea5p c\u00f3 ph\u1ea3i th\u1ef1c hi\u1ec7n lo\u1ea1i tr\u1eeb y\u1ebfu t\u1ed1 li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo Ngh\u1ecb \u0111\u1ecbnh 132, doanh nghi\u1ec7p c\u00f3 doanh thu d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai Ph\u1ee5 l\u1ee5c v\u00e0 v\u1eabn ph\u1ea3i \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_bi_an_dinh_thue_doanh_nghiep_co_duoc_quyen_khieu_nai_khong\"><\/span>N\u1ebfu b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf, doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c quy\u1ec1n khi\u1ebfu n\u1ea1i kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p ho\u00e0n to\u00e0n c\u00f3 quy\u1ec1n khi\u1ebfu n\u1ea1i ho\u1eb7c kh\u1edfi ki\u1ec7n h\u00e0nh ch\u00ednh n\u1ebfu c\u00f3 c\u0103n c\u1ee9 cho r\u1eb1ng vi\u1ec7c \u1ea5n \u0111\u1ecbnh thu\u1ebf c\u1ee7a c\u01a1 quan ch\u1ee9c n\u0103ng l\u00e0 kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf kh\u00e1ch quan ho\u1eb7c sai quy tr\u00ecnh ph\u00e1p lu\u1eadt.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thoi_han_cung_cap_ho_so_xac_dinh_gia_giao_dich_lien_ket_la_bao_lau\"><\/span>Th\u1eddi h\u1ea1n cung c\u1ea5p h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 bao l\u00e2u?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTrong tr\u01b0\u1eddng h\u1ee3p thanh tra, ki\u1ec3m tra, th\u1eddi h\u1ea1n cung c\u1ea5p h\u1ed3 s\u01a1 th\u01b0\u1eddng l\u00e0 kh\u00f4ng qu\u00e1 15 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p quy m\u00f4 nh\u1ecf, doanh thu th\u1ea5p c\u00f3 ph\u1ea3i th\u1ef1c hi\u1ec7n lo\u1ea1i tr\u1eeb y\u1ebfu t\u1ed1 li\u00ean k\u1ebft kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo Ngh\u1ecb \u0111\u1ecbnh 132, doanh nghi\u1ec7p c\u00f3 doanh thu d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng c\u00f3 th\u1ec3 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c\u00e0ng ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd t\u1ea1i Vi\u1ec7t Nam. \u0110i k\u00e8m v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n n\u00e0y l\u00e0 nh\u1eefng th\u00e1ch th\u1ee9c trong vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 giao d\u1ecbch 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