{"id":3817,"date":"2026-04-16T15:11:27","date_gmt":"2026-04-16T08:11:27","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3817"},"modified":"2026-04-16T15:11:27","modified_gmt":"2026-04-16T08:11:27","slug":"diem-moi-nghi-dinh-20-2025-ve-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-nghi-dinh-20-2025-ve-giao-dich-lien-ket\/","title":{"rendered":"04 \u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20\/2025 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft: C\u1eadp nh\u1eadt quan tr\u1ecdng"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh kinh t\u1ebf to\u00e0n c\u1ea7u \u0111ang chuy\u1ec3n m\u00ecnh m\u1ea1nh m\u1ebd h\u01b0\u1edbng t\u1edbi s\u1ef1 minh b\u1ea1ch v\u00e0 c\u00f4ng b\u1eb1ng v\u1ec1 thu\u1ebf, Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam \u0111\u00e3 ch\u00ednh th\u1ee9c ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP. \u0110\u00e2y l\u00e0 m\u1ed9t b\u01b0\u1edbc \u0111i chi\u1ebfn l\u01b0\u1ee3c nh\u1eb1m ho\u00e0n thi\u1ec7n h\u00e0nh lang ph\u00e1p l\u00fd v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf v\u1ec1 ch\u1ed1ng x\u00f3i m\u00f2n ngu\u1ed3n thu v\u00e0 chuy\u1ec3n l\u1ee3i nhu\u1eadn (BEPS).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c Gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh (CFO) v\u00e0 K\u1ebf to\u00e1n tr\u01b0\u1edfng, vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20\/2025 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u v\u1ec1 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf b\u1ec1n v\u1eefng. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft 04 thay \u0111\u1ed5i tr\u1ecdng y\u1ebfu nh\u1ea5t m\u00e0 doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd trong k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2026.<\/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\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-nghi-dinh-20-2025-ve-giao-dich-lien-ket\/#Boi_canh_ra_doi_va_tam_anh_huong_cua_Nghi_dinh_202025ND-CP\" >B\u1ed1i c\u1ea3nh ra \u0111\u1eddi v\u00e0 t\u1ea7m \u1ea3nh h\u01b0\u1edfng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-nghi-dinh-20-2025-ve-giao-dich-lien-ket\/#Chi_tiet_04_Diem_moi_Nghi_dinh_202025_ve_giao_dich_lien_ket\" >Chi ti\u1ebft 04 \u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20\/2025 v\u1ec1 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-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-nghi-dinh-20-2025-ve-giao-dich-lien-ket\/#Mo_rong_va_lam_ro_pham_vi_cac_ben_co_quan_he_lien_ket\" >M\u1edf r\u1ed9ng v\u00e0 l\u00e0m r\u00f5 ph\u1ea1m vi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-nghi-dinh-20-2025-ve-giao-dich-lien-ket\/#Sua_doi_quy_dinh_ve_khong_che_chi_phi_lai_vay_EBITDA\" >S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay (EBITDA)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-nghi-dinh-20-2025-ve-giao-dich-lien-ket\/#Thay_doi_trong_quy_trinh_lap_va_nop_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >Thay \u0111\u1ed5i trong quy tr\u00ecnh l\u1eadp v\u00e0 n\u1ed9p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 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-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-nghi-dinh-20-2025-ve-giao-dich-lien-ket\/#Tang_cuong_co_che_quan_ly_thue_bang_cong_nghe_va_du_lieu_lon\" >T\u0103ng c\u01b0\u1eddng c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd thu\u1ebf b\u1eb1ng c\u00f4ng ngh\u1ec7 v\u00e0 d\u1eef li\u1ec7u l\u1edbn<\/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\/diem-moi-nghi-dinh-20-2025-ve-giao-dich-lien-ket\/#Thach_thuc_va_Co_hoi_cho_doanh_nghiep_nam_2026\" >Th\u00e1ch th\u1ee9c v\u00e0 C\u01a1 h\u1ed9i cho doanh nghi\u1ec7p n\u0103m 2026<\/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\/diem-moi-nghi-dinh-20-2025-ve-giao-dich-lien-ket\/#Thach_thuc_lon_cho_bo_phan_Ke_toan_%E2%80%93_Tai_chinh\" >Th\u00e1ch th\u1ee9c l\u1edbn cho b\u1ed9 ph\u1eadn K\u1ebf to\u00e1n &#8211; T\u00e0i ch\u00ednh<\/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\/diem-moi-nghi-dinh-20-2025-ve-giao-dich-lien-ket\/#Co_hoi_de_chuan_hoa_quan_tri_doanh_nghiep\" >C\u01a1 h\u1ed9i \u0111\u1ec3 chu\u1ea9n h\u00f3a qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-nghi-dinh-20-2025-ve-giao-dich-lien-ket\/#Lo_trinh_tuan_thu_cho_doanh_nghiep\" >L\u1ed9 tr\u00ecnh tu\u00e2n th\u1ee7 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-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-nghi-dinh-20-2025-ve-giao-dich-lien-ket\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-nghi-dinh-20-2025-ve-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Boi_canh_ra_doi_va_tam_anh_huong_cua_Nghi_dinh_202025ND-CP\"><\/span><b>B\u1ed1i c\u1ea3nh ra \u0111\u1eddi v\u00e0 t\u1ea7m \u1ea3nh h\u01b0\u1edfng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 ra \u0111\u1eddi c\u1ee7a <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-20-2025-ND-CP-sua-doi-Nghi-dinh-132-2020-ND-%D0%A1%D0%A0-quan-ly-thue-doanh-nghiep-co-giao-dich-lien-ket-642785.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> kh\u00f4ng n\u1eb1m ngo\u00e0i xu th\u1ebf si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia v\u00e0 c\u00e1c nh\u00f3m c\u00f4ng ty c\u00f3 c\u1ea5u tr\u00fac s\u1edf h\u1eefu ph\u1ee9c t\u1ea1p. Sau h\u01a1n 4 n\u0103m v\u1eadn h\u00e0nh <\/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\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, m\u1ed9t s\u1ed1 k\u1ebd h\u1edf v\u00e0 v\u01b0\u1edbng m\u1eafc th\u1ef1c ti\u1ec5n \u0111\u00e3 n\u1ea3y sinh, \u0111\u1eb7c bi\u1ec7t l\u00e0 trong c\u00e1ch x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay trong c\u00e1c m\u00f4 h\u00ecnh ho\u1eb7c cho vay n\u1ed9i b\u1ed9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025 \u0111\u01b0\u1ee3c k\u1ef3 v\u1ecdng s\u1ebd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng b\u1ed9 h\u00f3a d\u1eef li\u1ec7u thu\u1ebf: K\u1ebft n\u1ed1i h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf n\u1ed9i \u0111\u1ecba v\u1edbi h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd s\u1ed1 h\u00f3a to\u00e0n c\u1ea7u c\u1ee7a OECD.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0m r\u00f5 c\u00e1c kh\u00e1i ni\u1ec7m ph\u00e1p l\u00fd: Gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a c\u00e1c tranh ch\u1ea5p gi\u1eefa c\u01a1 quan thu\u1ebf v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00f4ng qua c\u00e1c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20\/2025 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ed1ng chuy\u1ec3n gi\u00e1 hi\u1ec7u qu\u1ea3: T\u1ea1o m\u00f4i tr\u01b0\u1eddng kinh doanh b\u00ecnh \u0111\u1eb3ng, ng\u0103n ch\u1eb7n t\u00ecnh tr\u1ea1ng \u0111i\u1ec1u 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 \u01b0u \u0111\u00e3i thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tiet_04_Diem_moi_Nghi_dinh_202025_ve_giao_dich_lien_ket\"><\/span><b>Chi ti\u1ebft 04 \u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20\/2025 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3820\" aria-describedby=\"caption-attachment-3820\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3820\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-chi-tiet-nhung-diem-moi-Nghi-dinh-20_2025-ve-giao-dich-lien-ket.jpg\" alt=\"Ph\u00e2n t\u00edch chi ti\u1ebft nh\u1eefng \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20\/2025 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-chi-tiet-nhung-diem-moi-Nghi-dinh-20_2025-ve-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-chi-tiet-nhung-diem-moi-Nghi-dinh-20_2025-ve-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-chi-tiet-nhung-diem-moi-Nghi-dinh-20_2025-ve-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-chi-tiet-nhung-diem-moi-Nghi-dinh-20_2025-ve-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-chi-tiet-nhung-diem-moi-Nghi-dinh-20_2025-ve-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3820\" class=\"wp-caption-text\">Ph\u00e2n t\u00edch chi ti\u1ebft nh\u1eefng \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20\/2025 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 ph\u00e2n t\u00edch chuy\u00ean s\u00e2u v\u1ec1 04 tr\u1ee5 c\u1ed9t thay \u0111\u1ed5i l\u1edbn nh\u1ea5t m\u00e0 m\u1ecdi doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt ngay \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o an to\u00e0n v\u1ec1 thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mo_rong_va_lam_ro_pham_vi_cac_ben_co_quan_he_lien_ket\"><\/span><b>M\u1edf r\u1ed9ng v\u00e0 l\u00e0m r\u00f5 ph\u1ea1m vi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20\/2025 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t l\u00e0 vi\u1ec7c t\u00e1i \u0111\u1ecbnh ngh\u0129a v\u00e0 b\u1ed5 sung c\u00e1c ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft d\u1ef1a tr\u00ean quy\u1ec1n ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y, doanh nghi\u1ec7p th\u01b0\u1eddng ch\u1ec9 t\u1eadp trung v\u00e0o t\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n g\u00f3p (tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp 25%). Tuy nhi\u00ean, t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh m\u1edbi, c\u01a1 quan thu\u1ebf \u0111\u00e3 m\u1edf r\u1ed9ng ph\u1ea1m vi ki\u1ec3m so\u00e1t sang c\u00e1c h\u00ecnh th\u1ee9c tinh vi h\u01a1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1edf r\u1ed9ng m\u1ed1i quan h\u1ec7 gia \u0111\u00ecnh: Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft danh m\u1ee5c ng\u01b0\u1eddi th\u00e2n (v\u1ee3, ch\u1ed3ng, cha m\u1eb9, con c\u00e1i, anh ch\u1ecb em, c\u00f4 d\u00ec ch\u00fa b\u00e1c&#8230;) n\u1eafm gi\u1eef quy\u1ec1n \u0111i\u1ec1u h\u00e0nh t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c nhau. \u0110i\u1ec1u n\u00e0y ng\u0103n ch\u1eb7n vi\u1ec7c ph\u00e2n t\u00e1n quy\u1ec1n l\u1ef1c th\u00f4ng qua c\u00e1c c\u00e1 nh\u00e2n c\u00f3 m\u1ed1i quan h\u1ec7 huy\u1ebft th\u1ed1ng \u0111\u1ec3 tr\u00e1nh ng\u01b0\u1ee1ng 25% v\u1ed1n g\u00f3p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u00eau ch\u00ed qu\u1ea3n tr\u1ecb th\u1ef1c t\u1ebf: N\u1ebfu doanh nghi\u1ec7p A c\u00f3 quy\u1ec1n b\u1ed5 nhi\u1ec7m tr\u00ean 50% th\u00e0nh vi\u00ean ban ki\u1ec3m so\u00e1t ho\u1eb7c ban \u0111i\u1ec1u h\u00e0nh c\u1ee7a doanh nghi\u1ec7p B, ho\u1eb7c c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh ch\u1ee7 ch\u1ed1t, th\u00ec quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp ngay l\u1eadp t\u1ee9c m\u00e0 kh\u00f4ng c\u1ea7n x\u00e9t t\u1edbi t\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed1i li\u00ean h\u1ec7 kinh doanh \u0111\u1ed9c quy\u1ec1n: Vi\u1ec7c m\u1ed9t doanh nghi\u1ec7p cung c\u1ea5p tr\u00ean 50% nguy\u00ean v\u1eadt li\u1ec7u ho\u1eb7c bao ti\u00eau tr\u00ean 50% s\u1ea3n ph\u1ea9m c\u1ee7a doanh nghi\u1ec7p kh\u00e1c c\u0169ng c\u00f3 th\u1ec3 b\u1ecb xem x\u00e9t l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft n\u1ebfu c\u00f3 c\u00e1c th\u1ecfa thu\u1eadn ki\u1ec3m so\u00e1t gi\u00e1 k\u00e8m theo.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c th\u1ea5u hi\u1ec3u \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20\/2025 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft \u1edf ph\u1ea7n n\u00e0y gi\u00fap doanh nghi\u1ec7p r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u1ec7 sinh th\u00e1i c\u1ee7a m\u00ecnh, tr\u00e1nh vi\u1ec7c b\u1ecf s\u00f3t c\u00e1c b\u00ean li\u00ean k\u1ebft d\u1eabn \u0111\u1ebfn vi\u1ec7c kh\u00f4ng k\u00ea khai \u0111\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/p>\n<blockquote><p><b>\u67e5\u770b\u8be6\u60c5\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-hinh-thuc-giao-dich-lien-ket\/\">C\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sua_doi_quy_dinh_ve_khong_che_chi_phi_lai_vay_EBITDA\"><\/span><b>S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay (EBITDA)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 tr\u1ea7n chi ph\u00ed l\u00e3i vay lu\u00f4n l\u00e0 v\u1ea5n \u0111\u1ec1 s\u1ed1ng c\u00f2n \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p th\u00e2m d\u1ee5ng v\u1ed1n. Nh\u1eefng \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20\/2025 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft mang \u0111\u1ebfn nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh mang t\u00ednh th\u1ef1c ti\u1ec5n v\u00e0 nh\u00e2n v\u0103n h\u01a1n cho doanh nghi\u1ec7p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf 30% EBITDA: Ngh\u1ecb \u0111\u1ecbnh ti\u1ebfp t\u1ee5c duy tr\u00ec m\u1ee9c tr\u1ea7n 30% t\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh (sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay) tr\u00ean EBITDA. Tuy nhi\u00ean, c\u00f4ng th\u1ee9c t\u00ednh EBITDA \u0111\u01b0\u1ee3c l\u00e0m r\u00f5 h\u01a1n: <\/span><b>EBITDA = \u8425\u4e1a\u51c0\u5229\u6da6 + \u5229\u606f\u652f\u51fa + \u6298\u65e7\u652f\u51fa<\/b><span style=\"font-weight: 400;\">. Vi\u1ec7c lo\u1ea1i tr\u1eeb c\u00e1c kho\u1ea3n thu nh\u1eadp b\u1ea5t th\u01b0\u1eddng kh\u1ecfi m\u1eabu s\u1ed1 gi\u00fap ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c kh\u1ea3 n\u0103ng tr\u1ea3 l\u00e3i t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u1ed1t l\u00f5i c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 ch\u1ebf chuy\u1ec3n chi ph\u00ed l\u00e3i vay: M\u1ed9t \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20\/2025 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft mang t\u00ednh \u0111\u1ed9t ph\u00e1 l\u00e0 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c chuy\u1ec3n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c. To\u00e0n b\u1ed9 ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo v\u00e0 \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u1ebfu t\u1ed5ng chi ph\u00ed l\u00e3i vay c\u1ee7a n\u0103m \u0111\u00f3 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% EBITDA. Th\u1eddi gian chuy\u1ec3n t\u1ed1i \u0111a l\u00e0 05 n\u0103m li\u00ean t\u1ee5c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi \u00e1p d\u1ee5ng: Ngh\u1ecb \u0111\u1ecbnh l\u00e0m r\u00f5 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n \u00e1p d\u1ee5ng m\u1ee9c tr\u1ea7n n\u00e0y nh\u01b0 c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, c\u00f4ng ty b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo h\u00ecnh th\u1ee9c \u0111\u1ed1i t\u00e1c c\u00f4ng t\u01b0 (PPP). \u0110i\u1ec1u n\u00e0y gi\u00fap c\u00e1c d\u1ef1 \u00e1n h\u1ea1 t\u1ea7ng tr\u1ecdng \u0111i\u1ec3m kh\u00f4ng b\u1ecb g\u00e1nh n\u1eb7ng thu\u1ebf l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ti\u1ebfn \u0111\u1ed9 tri\u1ec3n khai.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_doi_trong_quy_trinh_lap_va_nop_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Thay \u0111\u1ed5i trong quy tr\u00ecnh l\u1eadp v\u00e0 n\u1ed9p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh 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;\">T\u00ednh minh b\u1ea1ch v\u00e0 t\u00ednh nh\u1ea5t qu\u00e1n c\u1ee7a d\u1eef li\u1ec7u l\u00e0 y\u00eau c\u1ea7u ti\u00ean quy\u1ebft trong c\u00e1c \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20\/2025 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft. Quy \u0111\u1ecbnh m\u1edbi y\u00eau c\u1ea7u doanh nghi\u1ec7p chu\u1ea9n b\u1ecb b\u1ed9 h\u1ed3 s\u01a1 g\u1ed3m 3 c\u1ea5p \u0111\u1ed9:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File): Y\u00eau c\u1ea7u ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9, so s\u00e1nh gi\u00e1 b\u00e1n\/mua v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u01b0\u01a1ng tr\u00ean th\u1ecb tr\u01b0\u1eddng. Doanh nghi\u1ec7p c\u1ea7n ch\u1ee9ng minh \u0111\u01b0\u1ee3c c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c bi\u1ec7t v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kinh doanh, r\u1ee7i ro v\u00e0 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 t\u1eadp \u0111o\u00e0n to\u00e0n c\u1ea7u (Master File): Cung c\u1ea5p c\u00e1i nh\u00ecn t\u1ed5ng th\u1ec3 v\u1ec1 m\u00f4 h\u00ecnh kinh doanh c\u1ee7a t\u1eadp \u0111o\u00e0n, ch\u00ednh s\u00e1ch chuy\u1ec3n gi\u00e1 to\u00e0n c\u1ea7u v\u00e0 c\u00e1ch th\u1ee9c ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c qu\u1ed1c gia. \u0110\u00e2y l\u00e0 t\u00e0i li\u1ec7u quan tr\u1ecdng \u0111\u1ec3 c\u01a1 quan thu\u1ebf \u0111\u00e1nh gi\u00e1 xem l\u1ee3i nhu\u1eadn c\u00f3 b\u1ecb &#8220;r\u00fat l\u00f5i&#8221; kh\u1ecfi Vi\u1ec7t Nam hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR): Ch\u1ec9 \u00e1p d\u1ee5ng v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n c\u00f3 doanh thu h\u1ee3p nh\u1ea5t tr\u00ean ng\u01b0\u1ee1ng quy \u0111\u1ecbnh (th\u01b0\u1eddng l\u00e0 18.000 t\u1ef7 \u0111\u1ed3ng).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, m\u1ed9t \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20\/2025 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft quan tr\u1ecdng kh\u00e1c l\u00e0 vi\u1ec7c chu\u1ea9n h\u00f3a c\u00e1c m\u1eabu bi\u1ec3u k\u00ea khai (M\u1eabu s\u1ed1 01, 02, 03, 04). C\u00e1c m\u1eabu bi\u1ec3u n\u00e0y y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft h\u01a1n v\u1ec1 c\u00e1c b\u00ean li\u00ean k\u1ebft n\u01b0\u1edbc ngo\u00e0i, gi\u00fap c\u01a1 quan thu\u1ebf d\u1ec5 d\u00e0ng th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng v\u1edbi c\u00e1c qu\u1ed1c gia kh\u00e1c. N\u1ebfu doanh nghi\u1ec7p ch\u01b0a r\u00f5 v\u1ec1 c\u00e1c ti\u00eau chu\u1ea9n n\u00e0y, vi\u1ec7c s\u1eed d\u1ee5ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\"> d\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p s\u1ebd gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 cao nh\u1ea5t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tang_cuong_co_che_quan_ly_thue_bang_cong_nghe_va_du_lieu_lon\"><\/span><b>T\u0103ng c\u01b0\u1eddng c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd thu\u1ebf b\u1eb1ng c\u00f4ng ngh\u1ec7 v\u00e0 d\u1eef li\u1ec7u l\u1edbn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc sang n\u0103m 2026, c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam s\u1ebd v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng thanh tra th\u00f4ng minh d\u1ef1a tr\u00ean d\u1eef li\u1ec7u. \u0110\u00e2y ch\u00ednh l\u00e0 \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20\/2025 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft mang t\u00ednh r\u0103n \u0111e cao nh\u1ea5t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng AI v\u00e0 Big Data: C\u01a1 quan thu\u1ebf s\u1ebd s\u1eed d\u1ee5ng thu\u1eadt to\u00e1n \u0111\u1ec3 \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u t\u1eeb t\u1edd khai thu\u1ebf c\u1ee7a doanh nghi\u1ec7p v\u1edbi d\u1eef li\u1ec7u c\u1ee7a c\u00e1c b\u00ean li\u00ean quan, d\u1eef li\u1ec7u h\u1ea3i quan v\u00e0 d\u1eef li\u1ec7u qu\u1ed1c t\u1ebf. Nh\u1eefng doanh nghi\u1ec7p c\u00f3 bi\u00ean l\u1ee3i nhu\u1eadn th\u1ea5p h\u01a1n m\u1ee9c trung b\u00ecnh c\u1ee7a ng\u00e0nh trong nhi\u1ec1u n\u0103m li\u00ean ti\u1ebfp m\u00e0 kh\u00f4ng c\u00f3 l\u00fd do kinh doanh h\u1ee3p l\u00fd s\u1ebd t\u1ef1 \u0111\u1ed9ng b\u1ecb \u0111\u01b0a v\u00e0o danh s\u00e1ch ki\u1ec3m tra tr\u1ecdng \u0111i\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd r\u1ee7i ro t\u1ef1 \u0111\u1ed9ng: Vi\u1ec7c ph\u00e2n lo\u1ea1i r\u1ee7i ro \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ho\u00e0n to\u00e0n tr\u00ean m\u00e1y t\u00ednh. N\u1ebfu doanh nghi\u1ec7p c\u00f3 c\u00e1c \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20\/2025 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng kh\u00f4ng th\u1ef1c hi\u1ec7n k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c c\u1ed1 t\u00ecnh che gi\u1ea5u quan h\u1ec7 li\u00ean k\u1ebft, h\u1ec7 th\u1ed1ng s\u1ebd c\u1ea3nh b\u00e1o v\u00e0 y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh ngay l\u1eadp t\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t: Ngh\u1ecb \u0111\u1ecbnh 20\/2025 b\u1ed5 sung c\u00e1c m\u1ee9c ph\u1ea1t nghi\u00eam kh\u1eafc \u0111\u1ed1i v\u1edbi h\u00e0nh vi cung c\u1ea5p th\u00f4ng tin sai l\u1ec7ch ho\u1eb7c kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u00fang h\u1ea1n. Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 ch\u1ee9ng minh t\u00ednh h\u1ee3p l\u00fd c\u1ee7a gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh bi\u00ean l\u1ee3i nhu\u1eadn ho\u1eb7c gi\u00e1 giao d\u1ecbch d\u1ef1a tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a m\u00ecnh. \u0110\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro n\u00e0y, doanh nghi\u1ec7p n\u00ean tham kh\u1ea3o<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/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;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t v\u00e0 ki\u1ec7n to\u00e0n h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thach_thuc_va_Co_hoi_cho_doanh_nghiep_nam_2026\"><\/span><b>Th\u00e1ch th\u1ee9c v\u00e0 C\u01a1 h\u1ed9i cho doanh nghi\u1ec7p n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3819\" aria-describedby=\"caption-attachment-3819\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3819\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Diem-moi-Nghi-dinh-20_2025-ve-giao-dich-lien-ket-mang-lai-thach-thuc-va-co-hoi-nao-cho-doanh-nghiep.jpg\" alt=\"\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20\/2025 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft mang l\u1ea1i th\u00e1ch th\u1ee9c v\u00e0 c\u01a1 h\u1ed9i n\u00e0o cho doanh nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Diem-moi-Nghi-dinh-20_2025-ve-giao-dich-lien-ket-mang-lai-thach-thuc-va-co-hoi-nao-cho-doanh-nghiep.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Diem-moi-Nghi-dinh-20_2025-ve-giao-dich-lien-ket-mang-lai-thach-thuc-va-co-hoi-nao-cho-doanh-nghiep-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Diem-moi-Nghi-dinh-20_2025-ve-giao-dich-lien-ket-mang-lai-thach-thuc-va-co-hoi-nao-cho-doanh-nghiep-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Diem-moi-Nghi-dinh-20_2025-ve-giao-dich-lien-ket-mang-lai-thach-thuc-va-co-hoi-nao-cho-doanh-nghiep-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Diem-moi-Nghi-dinh-20_2025-ve-giao-dich-lien-ket-mang-lai-thach-thuc-va-co-hoi-nao-cho-doanh-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3819\" class=\"wp-caption-text\">\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20\/2025 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft mang l\u1ea1i th\u00e1ch th\u1ee9c v\u00e0 c\u01a1 h\u1ed9i n\u00e0o cho doanh nghi\u1ec7p<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi g\u00f3c \u0111\u1ed9 chuy\u00ean gia v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, MAN &#8211; Master Accountant Network nh\u1eadn th\u1ea5y c\u00e1c \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20\/2025 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1o ra m\u1ed9t c\u1ee5c di\u1ec7n m\u1edbi cho th\u1ecb tr\u01b0\u1eddng:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thach_thuc_lon_cho_bo_phan_Ke_toan_%E2%80%93_Tai_chinh\"><\/span><b>Th\u00e1ch th\u1ee9c l\u1edbn cho b\u1ed9 ph\u1eadn K\u1ebf to\u00e1n &#8211; T\u00e0i ch\u00ednh<\/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 m\u1ed9t h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd d\u1eef li\u1ec7u c\u1ef1c k\u1ef3 chu\u1ea9n x\u00e1c. B\u1ea5t k\u1ef3 sai s\u00f3t nh\u1ecf n\u00e0o trong vi\u1ec7c t\u00ednh to\u00e1n EBITDA ho\u1eb7c x\u00e1c \u0111\u1ecbnh sai m\u1ed9t b\u00ean li\u00ean k\u1ebft c\u0169ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng h\u1ec7 l\u1ee5y t\u00e0i ch\u00ednh kh\u1ed5ng l\u1ed3. \u00c1p l\u1ef1c v\u1ec1 th\u1eddi gian l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u0169ng l\u00e0 m\u1ed9t th\u00e1ch th\u1ee9c kh\u00f4ng nh\u1ecf khi c\u00e1c y\u00eau c\u1ea7u v\u1ec1 d\u1eef li\u1ec7u so s\u00e1nh ng\u00e0y c\u00e0ng kh\u1eaft khe.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_hoi_de_chuan_hoa_quan_tri_doanh_nghiep\"><\/span><b>C\u01a1 h\u1ed9i \u0111\u1ec3 chu\u1ea9n h\u00f3a qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20\/2025 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft gi\u00fap doanh nghi\u1ec7p r\u00e0 so\u00e1t l\u1ea1i hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1eebng m\u1ea3ng kinh doanh. C\u01a1 ch\u1ebf chuy\u1ec3n chi ph\u00ed l\u00e3i vay gi\u00fap c\u00e1c c\u00f4ng ty \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, l\u1ed7 k\u1ebf ho\u1ea1ch c\u00f3 th\u1ec3 b\u1ea3o to\u00e0n \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ee3i v\u1ec1 thu\u1ebf trong t\u01b0\u01a1ng lai. H\u01a1n n\u1eefa, vi\u1ec7c minh b\u1ea1ch v\u1ec1 thu\u1ebf l\u00e0 \u0111i\u1ec3m c\u1ed9ng r\u1ea5t l\u1edbn khi doanh nghi\u1ec7p mu\u1ed1n huy \u0111\u1ed9ng v\u1ed1n qu\u1ed1c t\u1ebf ho\u1eb7c th\u1ef1c hi\u1ec7n IPO.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lo_trinh_tuan_thu_cho_doanh_nghiep\"><\/span><b>L\u1ed9 tr\u00ecnh tu\u00e2n th\u1ee7 cho doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u00edch \u1ee9ng t\u1ed1t nh\u1ea5t v\u1edbi c\u00e1c \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20\/2025 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n theo l\u1ed9 tr\u00ecnh 4 b\u01b0\u1edbc nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1: R\u00e0 so\u00e1t quan h\u1ec7 li\u00ean k\u1ebft: S\u1eed d\u1ee5ng c\u00e1c ti\u00eau ch\u00ed m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20\/2025 \u0111\u1ec3 v\u1ebd l\u1ea1i s\u01a1 \u0111\u1ed3 quan h\u1ec7 li\u00ean k\u1ebft, bao g\u1ed3m c\u1ea3 c\u00e1c c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh v\u00e0 ng\u01b0\u1eddi th\u00e2n c\u1ee7a h\u1ecd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2: Ph\u00e2n t\u00edch v\u00e0 D\u1ef1 b\u00e1o EBITDA: T\u00ednh to\u00e1n m\u1ee9c chi ph\u00ed l\u00e3i vay t\u1ed1i \u0111a \u0111\u01b0\u1ee3c tr\u1eeb. N\u1ebfu d\u1ef1 b\u00e1o v\u01b0\u1ee3t tr\u1ea7n 30%, h\u00e3y xem x\u00e9t c\u00e1c ph\u01b0\u01a1ng \u00e1n c\u1ea5u tr\u00fac l\u1ea1i d\u00f2ng ti\u1ec1n ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i n\u1ee3 vay th\u00e0nh v\u1ed1n g\u00f3p n\u1ebfu ph\u00f9 h\u1ee3p. \u0110\u1ed3ng th\u1eddi, c\u1ea7n ki\u1ec3m tra k\u1ef9 c\u00e1c \u0111i\u1ec1u ki\u1ec7n xem doanh nghi\u1ec7p c\u00f3 thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/mien-lap-ho-so-giao-dich-lien-ket\/\"> mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> hay kh\u00f4ng \u0111\u1ec3 ti\u1ebft ki\u1ec7m chi ph\u00ed tu\u00e2n th\u1ee7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3: L\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u1eeb s\u1edbm: \u0110\u1eebng \u0111\u1ee3i \u0111\u1ebfn cu\u1ed1i n\u0103m. Vi\u1ec7c thu th\u1eadp d\u1eef li\u1ec7u so s\u00e1nh (benchmarking) c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 h\u00e0ng qu\u00fd \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch n\u1ed9i b\u1ed9 k\u1ecbp th\u1eddi v\u1ec1 kho\u1ea3ng gi\u00e1 \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4: S\u1ed1 h\u00f3a quy tr\u00ecnh thu\u1ebf: \u1ee8ng d\u1ee5ng c\u00e1c ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb giao d\u1ecbch li\u00ean k\u1ebft. H\u00e3y nh\u1edb r\u1eb1ng trong k\u1ef7 nguy\u00ean AI, ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7 v\u00e0 logic ch\u00ednh l\u00e0 l\u00e1 ch\u1eafn b\u1ea3o v\u1ec7 doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm v\u1eefng v\u00e0 v\u1eadn d\u1ee5ng linh ho\u1ea1t c\u00e1c \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20\/2025 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd m\u00e0 c\u00f2n th\u1ec3 hi\u1ec7n \u0111\u1ea1o \u0111\u1ee9c kinh doanh v\u00e0 tr\u00e1ch nhi\u1ec7m x\u00e3 h\u1ed9i. Ngh\u1ecb \u0111\u1ecbnh 20\/2025 l\u00e0 m\u1ed9t b\u01b0\u1edbc ti\u1ebfn l\u1edbn, mang l\u1ea1i s\u1ef1 c\u00f4ng b\u1eb1ng cho th\u1ecb tr\u01b0\u1eddng nh\u01b0ng c\u0169ng \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i n\u00e2ng t\u1ea7m tr\u00ecnh \u0111\u1ed9 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c \u0111\u1ed9i ng\u0169 chuy\u00ean giao d\u1ecbch li\u00ean k\u1ebft h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u8054\u7cfb\u6211\u4eec\u8fdb\u884c\u54a8\u8be2 <\/span><\/a><\/div>\n<p style=\"text-align: justify;\">\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u90ae\u7bb1: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">\u9ece\u9ec4\u5ba3<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh kinh t\u1ebf to\u00e0n c\u1ea7u \u0111ang chuy\u1ec3n m\u00ecnh m\u1ea1nh m\u1ebd h\u01b0\u1edbng t\u1edbi s\u1ef1 minh b\u1ea1ch v\u00e0 c\u00f4ng b\u1eb1ng v\u1ec1 thu\u1ebf, Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam \u0111\u00e3 ch\u00ednh th\u1ee9c ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP. \u0110\u00e2y l\u00e0 m\u1ed9t b\u01b0\u1edbc \u0111i chi\u1ebfn l\u01b0\u1ee3c nh\u1eb1m ho\u00e0n thi\u1ec7n h\u00e0nh lang ph\u00e1p l\u00fd v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3818,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3817","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3817","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=3817"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3817\/revisions"}],"predecessor-version":[{"id":3821,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3817\/revisions\/3821"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/3818"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=3817"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=3817"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=3817"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}