{"id":3822,"date":"2026-04-16T16:36:27","date_gmt":"2026-04-16T09:36:27","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3822"},"modified":"2026-04-16T16:36:27","modified_gmt":"2026-04-16T09:36:27","slug":"dich-vu-xac-dinh-gia-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-xac-dinh-gia-giao-dich-lien-ket\/","title":{"rendered":"D\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft: T\u01b0 v\u1ea5n chuy\u00ean nghi\u1ec7p cho doanh nghi\u1ec7p"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh T\u1ed5ng c\u1ee5c Thu\u1ebf Vi\u1ec7t Nam \u0111\u1ea9y m\u1ea1nh thanh tra d\u1ef1a tr\u00ean d\u1eef li\u1ec7u l\u1edbn v\u00e0 chu\u1ea9n m\u1ef1c t\u1eeb OECD, c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111ang \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf, truy thu v\u00e0 x\u1eed ph\u1ea1t ng\u00e0y c\u00e0ng cao. D\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00ec th\u1ebf tr\u1edf th\u00e0nh l\u00e1 ch\u1eafn t\u00e0i ch\u00ednh quan tr\u1ecdng, gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh, x\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 v\u1eefng ch\u1eafc v\u00e0 ch\u1ee7 \u0111\u1ed9ng ph\u00f2ng ng\u1eeba r\u1ee7i ro chuy\u1ec3n gi\u00e1. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd cung c\u1ea5p c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n v\u1ec1 th\u1ef1c tr\u1ea1ng thanh tra thu\u1ebf n\u0103m 2026, c\u00e1c quy \u0111\u1ecbnh c\u1ed1t l\u00f5i v\u00e0 quy tr\u00ecnh l\u1eadp h\u1ed3 s\u01a1 chu\u1ea9n m\u1ef1c m\u00e0 doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 b\u1ecf qua.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-xac-dinh-gia-giao-dich-lien-ket\/#Thuc_trang_quan_ly_thue_va_rui_ro_chuyen_gia_nam_2026\" >Th\u1ef1c tr\u1ea1ng qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 r\u1ee7i ro chuy\u1ec3n gi\u00e1 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-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-xac-dinh-gia-giao-dich-lien-ket\/#Lan_song_thanh_tra_thue_tap_trung_vao_giao_dich_lien_ket\" >L\u00e0n s\u00f3ng thanh tra thu\u1ebf t\u1eadp trung v\u00e0o 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-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-xac-dinh-gia-giao-dich-lien-ket\/#Nhung_rui_ro_tiem_an_khi_khong_su_dung_dich_vu_xac_dinh_gia_giao_dich_lien_ket_chuyen_nghiep\" >Nh\u1eefng r\u1ee7i ro ti\u1ec1m \u1ea9n khi kh\u00f4ng s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean 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-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-xac-dinh-gia-giao-dich-lien-ket\/#Hieu_dung_ve_quy_dinh_xac_dinh_gia_giao_dich_lien_ket\" >Hi\u1ec3u \u0111\u00fang v\u1ec1 quy \u0111\u1ecbnh 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-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-xac-dinh-gia-giao-dich-lien-ket\/#Doi_tuong_va_cac_ben_co_quan_he_lien_ket\" >\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 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-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-xac-dinh-gia-giao-dich-lien-ket\/#Nguyen_tac_Gia_thi_truong_Arms_Length_Principle\" >Nguy\u00ean t\u1eafc Gi\u00e1 th\u1ecb tr\u01b0\u1eddng (Arm&#8217;s Length Principle)<\/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\/dich-vu-xac-dinh-gia-giao-dich-lien-ket\/#Cac_phuong_phap_xac_dinh_gia_theo_Nghi_dinh_132\" >C\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 theo Ngh\u1ecb \u0111\u1ecbnh 132<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-xac-dinh-gia-giao-dich-lien-ket\/#Quy_trinh_trien_khai_dich_vu_xac_dinh_gia_giao_dich_lien_ket_cua_MAN_%E2%80%93_Master_Accountant_Network\" >Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a MAN &#8211; Master Accountant Network<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-xac-dinh-gia-giao-dich-lien-ket\/#Buoc_1_Phan_tich_FAR_Analysis_Functions_%E2%80%93_Assets_%E2%80%93_Risks\" >B\u01b0\u1edbc 1: Ph\u00e2n t\u00edch FAR Analysis (Functions &#8211; Assets &#8211; Risks)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-xac-dinh-gia-giao-dich-lien-ket\/#Buoc_2_Lua_chon_phuong_phap_dinh_gia\" >B\u01b0\u1edbc 2: L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-xac-dinh-gia-giao-dich-lien-ket\/#Buoc_3_Tim_kiem_doi_tuong_so_sanh_doc_lap_Benchmarking\" >B\u01b0\u1edbc 3: T\u00ecm ki\u1ebfm \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp (Benchmarking)<\/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\/dich-vu-xac-dinh-gia-giao-dich-lien-ket\/#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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-xac-dinh-gia-giao-dich-lien-ket\/#Buoc_5_Lap_bo_ho_so_3_cap\" >B\u01b0\u1edbc 5: L\u1eadp b\u1ed9 h\u1ed3 s\u01a1 3 c\u1ea5p<\/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\/dich-vu-xac-dinh-gia-giao-dich-lien-ket\/#Buoc_6_Ke_khai_cac_mau_bieu_phu_luc\" >B\u01b0\u1edbc 6: K\u00ea khai c\u00e1c m\u1eabu bi\u1ec3u ph\u1ee5 l\u1ee5c<\/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\/dich-vu-xac-dinh-gia-giao-dich-lien-ket\/#Tai_sao_doanh_nghiep_can_dich_vu_xac_dinh_gia_giao_dich_lien_ket_chuyen_nghiep\" >T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n d\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean nghi\u1ec7p?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-xac-dinh-gia-giao-dich-lien-ket\/#Bang_gia_dich_vu_xac_dinh_gia_giao_dich_lien_ket_nam_2026\" >B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-xac-dinh-gia-giao-dich-lien-ket\/#Cam_ket_tu_MAN_%E2%80%93_Master_Accountant_Network\" >Cam k\u1ebft t\u1eeb MAN &#8211; Master Accountant Network<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-xac-dinh-gia-giao-dich-lien-ket\/#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-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-xac-dinh-gia-giao-dich-lien-ket\/#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-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-xac-dinh-gia-giao-dich-lien-ket\/#Hoi_dap_ve_dich_vu_xac_dinh_gia_giao_dich_lien_ket\" >H\u1ecfi \u0111\u00e1p v\u1ec1 d\u1ecbch v\u1ee5 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-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-xac-dinh-gia-giao-dich-lien-ket\/#Thoi_han_cuoi_cung_de_nop_ho_so_xac_dinh_gia_giao_dich_lien_ket_la_khi_nao\" >Th\u1eddi h\u1ea1n cu\u1ed1i c\u00f9ng \u0111\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 khi n\u00e0o?<\/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\/dich-vu-xac-dinh-gia-giao-dich-lien-ket\/#Lam_the_nao_de_xac_dinh_mot_doanh_nghiep_co_quan_he_lien_ket\" >L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ed9t doanh nghi\u1ec7p 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-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-xac-dinh-gia-giao-dich-lien-ket\/#Rui_ro_lon_nhat_khi_ho_so_giao_dich_lien_ket_khong_dat_chuan_la_gi\" >R\u1ee7i ro l\u1edbn nh\u1ea5t khi h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u1ea1t chu\u1ea9n l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-xac-dinh-gia-giao-dich-lien-ket\/#Chi_phi_lai_vay_vuot_nguong_30_EBITDA_xu_ly_nhu_the_nao\" >Chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-xac-dinh-gia-giao-dich-lien-ket\/#Doanh_nghiep_noi_dia_co_can_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_khong\" >Doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba c\u00f3 c\u1ea7n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch 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-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-xac-dinh-gia-giao-dich-lien-ket\/#Du_lieu_Benchmarking_trong_dich_vu_xac_dinh_gia_giao_dich_lien_ket_lay_tu_dau\" >D\u1eef li\u1ec7u Benchmarking trong d\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u1ea5y t\u1eeb \u0111\u00e2u?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thuc_trang_quan_ly_thue_va_rui_ro_chuyen_gia_nam_2026\"><\/span><b>Th\u1ef1c tr\u1ea1ng qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 r\u1ee7i ro chuy\u1ec3n gi\u00e1 n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\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 \u0111\u00e3 ch\u00ednh th\u1ee9c v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng ph\u00e2n t\u00edch d\u1eef li\u1ec7u t\u1eadp trung \u1ee9ng d\u1ee5ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI). H\u1ec7 th\u1ed1ng n\u00e0y cho ph\u00e9p li\u00ean th\u00f4ng d\u1eef li\u1ec7u v\u1edbi h\u01a1n 100 qu\u1ed1c gia v\u00e0 v\u00f9ng l\u00e3nh th\u1ed5, gi\u00fap nh\u1eadn di\u1ec7n c\u00e1c giao d\u1ecbch b\u1ea5t th\u01b0\u1eddng trong n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n ch\u1ec9 trong v\u00e0i gi\u00e2y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lan_song_thanh_tra_thue_tap_trung_vao_giao_dich_lien_ket\"><\/span><b>L\u00e0n s\u00f3ng thanh tra thu\u1ebf t\u1eadp trung v\u00e0o 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;\">N\u1ebfu nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y, vi\u1ec7c thanh tra chuy\u1ec3n gi\u00e1 th\u01b0\u1eddng ch\u1ec9 t\u1eadp trung v\u00e0o c\u00e1c \u00f4ng l\u1edbn c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) quy m\u00f4 kh\u1ee7ng, th\u00ec nay \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00e3 m\u1edf r\u1ed9ng sang c\u1ea3 c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft trong n\u01b0\u1edbc. C\u00e1c \u0111\u1ee3t thanh tra n\u0103m 2024 &#8211; 2025 cho th\u1ea5y, h\u01a1n 70% doanh nghi\u1ec7p b\u1ecb ki\u1ec3m tra \u0111\u1ec1u m\u1eafc l\u1ed7i trong vi\u1ec7c l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, d\u1eabn \u0111\u1ebfn nh\u1eefng kho\u1ea3n truy thu kh\u1ed5ng l\u1ed3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_tiem_an_khi_khong_su_dung_dich_vu_xac_dinh_gia_giao_dich_lien_ket_chuyen_nghiep\"><\/span><b>Nh\u1eefng r\u1ee7i ro ti\u1ec1m \u1ea9n khi kh\u00f4ng s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_3826\" aria-describedby=\"caption-attachment-3826\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3826\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-rui-ro-tiem-an-khi-khong-su-dung-dich-vu-xac-dinh-gia-giao-dich-lien-ket-chuyen-nghiep.jpg\" alt=\"Nh\u1eefng r\u1ee7i ro ti\u1ec1m \u1ea9n khi kh\u00f4ng s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-rui-ro-tiem-an-khi-khong-su-dung-dich-vu-xac-dinh-gia-giao-dich-lien-ket-chuyen-nghiep.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-rui-ro-tiem-an-khi-khong-su-dung-dich-vu-xac-dinh-gia-giao-dich-lien-ket-chuyen-nghiep-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-rui-ro-tiem-an-khi-khong-su-dung-dich-vu-xac-dinh-gia-giao-dich-lien-ket-chuyen-nghiep-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-rui-ro-tiem-an-khi-khong-su-dung-dich-vu-xac-dinh-gia-giao-dich-lien-ket-chuyen-nghiep-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-rui-ro-tiem-an-khi-khong-su-dung-dich-vu-xac-dinh-gia-giao-dich-lien-ket-chuyen-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3826\" class=\"wp-caption-text\">Nh\u1eefng r\u1ee7i ro ti\u1ec1m \u1ea9n khi kh\u00f4ng s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean nghi\u1ec7p<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn gi\u1eef t\u01b0 duy t\u1ef1 l\u00e0m \u0111\u1ec3 ti\u1ebft ki\u1ec7m chi ph\u00ed nh\u01b0ng th\u1ef1c t\u1ebf, l\u1ed7 h\u1ed5ng ki\u1ebfn th\u1ee9c ph\u00e1p l\u00fd c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng h\u1ec7 l\u1ee5y th\u1ea3m kh\u1ed1c cho ch\u00ednh 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;\">B\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf: \u0110\u00e2y l\u00e0 r\u1ee7i ro \u0111\u00e1ng s\u1ee3 nh\u1ea5t. Khi h\u1ed3 s\u01a1 c\u1ee7a b\u1ea1n b\u1ecb b\u00e1c b\u1ecf do kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ed9c l\u1eadp c\u1ee7a gi\u00e1 giao d\u1ecbch, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u ng\u00e0nh \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn. K\u1ebft qu\u1ea3 th\u01b0\u1eddng l\u00e0 con s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cao h\u01a1n g\u1ea5p nhi\u1ec1u l\u1ea7n so v\u1edbi th\u1ef1c t\u1ebf kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Truy thu v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p: Theo quy \u0111\u1ecbnh, m\u1ee9c ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf l\u00e0 20% tr\u00ean s\u1ed1 thu\u1ebf thi\u1ebfu. C\u1ed9ng th\u00eam l\u00e3i ch\u1eadm n\u1ed9p 0.03%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p, sau v\u00e0i n\u0103m thanh tra, s\u1ed1 ti\u1ec1n n\u00e0y c\u00f3 th\u1ec3 v\u01b0\u1ee3t qu\u00e1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a m\u1ed9t doanh nghi\u1ec7p t\u1ea7m trung.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lo\u1ea1i chi ph\u00ed l\u00e3i vay (EBITDA): <\/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;\"> v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t n\u0103m 2026 quy \u0111\u1ecbnh r\u1ea5t kh\u1eaft khe v\u1ec1 tr\u1ea7n chi ph\u00ed l\u00e3i vay (30% EBITDA). N\u1ebfu kh\u00f4ng c\u00f3 s\u1ef1 t\u01b0 v\u1ea5n t\u1eeb d\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p r\u1ea5t d\u1ec5 t\u00ednh to\u00e1n sai l\u1ec7ch, d\u1eabn \u0111\u1ebfn vi\u1ec7c h\u00e0ng ch\u1ee5c t\u1ef7 \u0111\u1ed3ng chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5n h\u1ea1i uy t\u00edn th\u01b0\u01a1ng hi\u1ec7u: Vi\u1ec7c b\u1ecb b\u00eau t\u00ean tr\u00ean danh s\u00e1ch doanh nghi\u1ec7p n\u1ee3 thu\u1ebf ho\u1eb7c vi ph\u1ea1m chuy\u1ec3n gi\u00e1 s\u1ebd \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn x\u1ebfp h\u1ea1ng t\u00edn nhi\u1ec7m, g\u00e2y kh\u00f3 kh\u0103n khi vay v\u1ed1n ng\u00e2n h\u00e0ng ho\u1eb7c tham gia c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea5u th\u1ea7u qu\u1ed1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hieu_dung_ve_quy_dinh_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Hi\u1ec3u \u0111\u00fang v\u1ec1 quy \u0111\u1ecbnh x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e2y d\u1ef1ng m\u1ed9t chi\u1ebfn l\u01b0\u1ee3c tu\u00e2n th\u1ee7 b\u1ec1n v\u1eefng, doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 c\u00e1c tr\u1ee5 c\u1ed9t ph\u00e1p l\u00fd \u0111ang v\u1eadn h\u00e0nh v\u00e0 c\u00e1ch th\u1ee9c \u00e1p d\u1ee5ng x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0o th\u1ef1c ti\u1ec5n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_va_cac_ben_co_quan_he_lien_ket\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 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\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c c\u00f4ng ty m\u1eb9 n\u1eafm gi\u1eef v\u1ed1n c\u00f4ng ty con. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, quan h\u1ec7 li\u00ean k\u1ebft c\u00f2n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh qua:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t vi\u1ec7c quy\u1ebft \u0111\u1ecbnh nh\u00e2n s\u1ef1, t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hai doanh nghi\u1ec7p c\u00f9ng ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t b\u00ean th\u1ee9 ba.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c giao d\u1ecbch vay, cho vay chi\u1ebfm \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p v\u00e0 h\u01a1n 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Xem chi ti\u1ebft:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/cac-hinh-thuc-giao-dich-lien-ket\/\">C\u00e1c h\u00ecnh th\u1ee9c x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_Gia_thi_truong_Arms_Length_Principle\"><\/span><b>Nguy\u00ean t\u1eafc Gi\u00e1 th\u1ecb tr\u01b0\u1eddng (Arm&#8217;s Length Principle)<\/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 c\u1ed1t l\u00f5i cho m\u1ecdi giao d\u1ecbch li\u00ean k\u1ebft. Nguy\u00ean t\u1eafc n\u00e0y y\u00eau c\u1ea7u c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u00e0 m\u1ee9c gi\u00e1 t\u01b0\u01a1ng t\u1ef1 nh\u01b0 c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp trong \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng. D\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd gi\u00fap doanh nghi\u1ec7p t\u00ecm ra kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu m\u1ed9t c\u00e1ch khoa h\u1ecdc v\u00e0 chu\u1ea9n x\u00e1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_phuong_phap_xac_dinh_gia_theo_Nghi_dinh_132\"><\/span><b>C\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 theo Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f9y v\u00e0o t\u00ednh ch\u1ea5t ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c m\u00e0 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 5 ph\u01b0\u01a1ng ph\u00e1p t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u00f9 h\u1ee3p v\u1edbi ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c 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;\">Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (CUP): So s\u00e1nh tr\u1ef1c ti\u1ebfp gi\u00e1 s\u1ea3n ph\u1ea9m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i (Resale Price): Ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i, ph\u00e2n ph\u1ed1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i (Cost Plus): Ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, gia c\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n (TNMM): Ph\u01b0\u01a1ng ph\u00e1p ph\u1ed5 bi\u1ebfn nh\u1ea5t t\u1ea1i Vi\u1ec7t Nam hi\u1ec7n nay.<\/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 (Profit Split): \u00c1p d\u1ee5ng cho c\u00e1c giao d\u1ecbch \u0111\u1eb7c th\u00f9, s\u1edf h\u1eefu tr\u00ed tu\u1ec7 ph\u1ee9c t\u1ea1p.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_dich_vu_xac_dinh_gia_giao_dich_lien_ket_cua_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 ch\u1ed1ng chuy\u1ec3n gi\u00e1 \u0111\u1ee7 s\u1ee9c thuy\u1ebft ph\u1ee5c \u0111o\u00e0n thanh tra c\u1ea7n \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng b\u00e0i b\u1ea3n th\u00f4ng qua s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a d\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft qua 6 b\u01b0\u1edbc:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Phan_tich_FAR_Analysis_Functions_%E2%80%93_Assets_%E2%80%93_Risks\"><\/span><b>B\u01b0\u1edbc 1: Ph\u00e2n t\u00edch FAR Analysis (Functions &#8211; Assets &#8211; Risks)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ec1n t\u1ea3ng c\u1ee7a to\u00e0n b\u1ed9 h\u1ed3 s\u01a1. MAN t\u1eadp trung ph\u00e2n t\u00edch s\u00e2u:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9c n\u0103ng: Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng g\u00ec (S\u1ea3n xu\u1ea5t, R&amp;D, Ti\u1ebfp th\u1ecb, Ph\u00e2n ph\u1ed1i)?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n: Doanh nghi\u1ec7p s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n g\u00ec (M\u00e1y m\u00f3c, c\u00f4ng ngh\u1ec7, th\u01b0\u01a1ng hi\u1ec7u)?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro: Ai l\u00e0 ng\u01b0\u1eddi g\u00e1nh ch\u1ecbu r\u1ee7i ro th\u1ecb tr\u01b0\u1eddng, r\u1ee7i ro n\u1ee3 x\u1ea5u, r\u1ee7i ro t\u1ef7 gi\u00e1?<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i:<\/b><span style=\"font-weight: 400;\"> B\u00ean n\u00e0o g\u00e1nh ch\u1ecbu nhi\u1ec1u r\u1ee7i ro v\u00e0 th\u1ef1c hi\u1ec7n nhi\u1ec1u ch\u1ee9c n\u0103ng quan tr\u1ecdng h\u01a1n th\u00ec s\u1ebd c\u00f3 m\u1ee9c l\u1ee3i nhu\u1eadn cao h\u01a1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Lua_chon_phuong_phap_dinh_gia\"><\/span><b>B\u01b0\u1edbc 2: L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean ph\u00e2n t\u00edch FAR, chuy\u00ean gia t\u1eeb d\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p \u00edt sai s\u1ed1 nh\u1ea5t v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf d\u1eef li\u1ec7u hi\u1ec7n c\u00f3 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Tim_kiem_doi_tuong_so_sanh_doc_lap_Benchmarking\"><\/span><b>B\u01b0\u1edbc 3: T\u00ecm ki\u1ebfm \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp (Benchmarking)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 b\u01b0\u1edbc kh\u00f3 nh\u1ea5t \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u1ef1 th\u1ef1c hi\u1ec7n. Khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a MAN, ch\u00fang t\u00f4i s\u1eed d\u1ee5ng c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u b\u1ea3n quy\u1ec1n qu\u1ed1c t\u1ebf nh\u01b0 Orbis, Moody&#8217;s, Bloomberg \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\u01b0\u01a1ng \u0111\u1ed3ng \u0111\u1ec3 l\u00e0m \u0111\u1ed1i ch\u1ee9ng.<\/span><\/p>\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;\">M\u1ecdi s\u1ef1 so s\u00e1nh \u0111\u1ec1u l\u00e0 kh\u1eadp khi\u1ec5ng n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh c\u00e1c y\u1ebfu t\u1ed1 nh\u01b0: quy m\u00f4 v\u1ed1n, \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n, v\u1ecb th\u1ebf th\u1ecb tr\u01b0\u1eddng. C\u00e1c k\u1ef9 thu\u1eadt to\u00e1n h\u1ecdc ph\u1ee9c t\u1ea1p s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng b\u1edfi \u0111\u1ed9i ng\u0169 cung c\u1ea5p d\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 \u0111\u01b0a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng v\u1ec1 c\u00f9ng m\u1ed9t m\u1eb7t b\u1eb1ng so s\u00e1nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_5_Lap_bo_ho_so_3_cap\"><\/span><b>B\u01b0\u1edbc 5: L\u1eadp b\u1ed9 h\u1ed3 s\u01a1 3 c\u1ea5p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u00e1p \u1ee9ng chu\u1ea9n BEPS (Ch\u1ed1ng x\u00f3i m\u00f2n ngu\u1ed3n thu thu\u1ebf) to\u00e0n c\u1ea7u, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/ho-so-quoc-gia-giao-dich-lien-ket-2026\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">H\u1ed3 s\u01a1 Qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> (Local File): Chi ti\u1ebft v\u1ec1 giao d\u1ecbch t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 T\u1eadp \u0111o\u00e0n (Master File): Th\u00f4ng tin v\u1ec1 chu\u1ed7i gi\u00e1 tr\u1ecb v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u1ea3 t\u1eadp \u0111o\u00e0n m\u1eb9.<\/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 (CbC Report): D\u00e0nh cho c\u00e1c t\u1eadp \u0111o\u00e0n l\u1edbn c\u00f3 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u tr\u00ean 18.000 t\u1ef7 VN\u0110.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_6_Ke_khai_cac_mau_bieu_phu_luc\"><\/span><b>B\u01b0\u1edbc 6: K\u00ea khai c\u00e1c m\u1eabu bi\u1ec3u ph\u1ee5 l\u1ee5c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ho\u00e0n thi\u1ec7n M\u1eabu 01 (Th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft), M\u1eabu 02, 03, 04 \u0111\u1ec3 n\u1ed9p k\u00e8m quy\u1ebft to\u00e1n thu\u1ebf TNDN. Sai s\u00f3t \u1edf c\u00e1c m\u1eabu bi\u1ec3u n\u00e0y l\u00e0 v\u00f4 c\u00f9ng nghi\u00eam tr\u1ecdng, l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 c\u00e1c \u0111o\u00e0n thanh tra ki\u1ec3m tra doanh nghi\u1ec7p. Do \u0111\u00f3 s\u1ef1 h\u1ed7 tr\u1ee3 t\u1eeb d\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 c\u1ef1c k\u1ef3 quan tr\u1ecdng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_can_dich_vu_xac_dinh_gia_giao_dich_lien_ket_chuyen_nghiep\"><\/span><b>T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n d\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean nghi\u1ec7p?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3825\" aria-describedby=\"caption-attachment-3825\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3825\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-can-tham-van-dich-vu-xac-dinh-gia-giao-dich-lien-ket.jpg\" alt=\"L\u00fd do doanh nghi\u1ec7p c\u1ea7n tham v\u1ea5n d\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-can-tham-van-dich-vu-xac-dinh-gia-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-can-tham-van-dich-vu-xac-dinh-gia-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-can-tham-van-dich-vu-xac-dinh-gia-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-can-tham-van-dich-vu-xac-dinh-gia-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-can-tham-van-dich-vu-xac-dinh-gia-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3825\" class=\"wp-caption-text\">L\u00fd do doanh nghi\u1ec7p c\u1ea7n tham v\u1ea5n d\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c t\u1ef1 l\u1eadp h\u1ed3 s\u01a1 th\u01b0\u1eddng \u0111i k\u00e8m v\u1edbi nh\u1eefng r\u1ee7i ro c\u1ef1c l\u1edbn v\u1ec1 t\u00ednh ph\u00e1p l\u00fd v\u00e0 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a d\u1eef li\u1ec7u. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 3 l\u00fd do v\u00ec sao doanh nghi\u1ec7p \u01b0u ti\u00ean l\u1ef1a ch\u1ecdn d\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ec1n truy c\u1eadp C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c t\u1ebf: C\u00e1c database nh\u01b0 Orbis c\u00f3 chi ph\u00ed duy tr\u00ec h\u00e0ng n\u0103m l\u00ean \u0111\u1ebfn h\u00e0ng ch\u1ee5c ngh\u00ecn USD. C\u00e1c c\u00f4ng ty cung c\u1ea5p d\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft uy t\u00edn v\u00e0 chuy\u00ean nghi\u1ec7p s\u1eb5n s\u00e0ng \u0111\u1ea7u t\u01b0 ngu\u1ed3n l\u1ef1c n\u00e0y \u0111\u1ec3 ph\u1ee5c v\u1ee5 kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kinh nghi\u1ec7m th\u1ef1c chi\u1ebfn: C\u00e1c chuy\u00ean gia t\u01b0 v\u1ea5n \u0111\u00e3 l\u00e0m vi\u1ec7c r\u1ea5t nhi\u1ec1u v\u1edbi \u0111o\u00e0n thanh tra, h\u1ecd hi\u1ec3u r\u00f5 c\u00e1ch l\u00e0m vi\u1ec7c c\u1ee7a c\u00e1n b\u1ed9 thu\u1ebf, bi\u1ebft \u0111i\u1ec3m y\u1ebfu n\u00e0o th\u01b0\u1eddng b\u1ecb xo\u00e1y s\u00e2u v\u00e0 c\u00e1ch gi\u1ea3i tr\u00ecnh sao cho h\u1ee3p l\u00fd nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed1i \u01b0u h\u00f3a c\u1ea5u tr\u00fac t\u00e0i ch\u00ednh: Kh\u00f4ng ch\u1ec9 l\u00e0 tu\u00e2n th\u1ee7, d\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f2n gi\u00fap doanh nghi\u1ec7p r\u00e0 so\u00e1t l\u1ea1i h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb, t\u1eeb \u0111\u00f3 t\u1ed1i \u01b0u h\u00f3a d\u00f2ng ti\u1ec1n v\u00e0 chi ph\u00ed thu\u1ebf trong khu\u00f4n kh\u1ed5 cho ph\u00e9p.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_gia_dich_vu_xac_dinh_gia_giao_dich_lien_ket_nam_2026\"><\/span><b>B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN hi\u1ec3u r\u1eb1ng m\u1ed7i doanh nghi\u1ec7p c\u00f3 quy m\u00f4 v\u00e0 t\u00ednh ch\u1ea5t giao d\u1ecbch kh\u00e1c nhau. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng ph\u00ed tham kh\u1ea3o c\u1ee7a d\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean m\u1eb7t b\u1eb1ng chung c\u1ee7a th\u1ecb tr\u01b0\u1eddng t\u01b0 v\u1ea5n n\u0103m 2026:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2026<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>H\u1ea1ng m\u1ee5c d\u1ecbch v\u1ee5<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung th\u1ef1c hi\u1ec7n<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ph\u00ed \u01b0\u1edbc t\u00ednh (VN\u0110)<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">G\u00f3i so\u00e1t x\u00e9t r\u1ee7i ro v\u00e0 k\u00ea khai<\/span><\/td>\n<td><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft hi\u1ec7n c\u00f3, l\u1eadp T\u1edd khai M\u1eabu 01 &#8211; 04.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.000.000 &#8211; 30.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">L\u1eadp H\u1ed3 s\u01a1 Qu\u1ed1c gia (Local File)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch FAR, Benchmarking, l\u1eadp b\u00e1o c\u00e1o Local File ho\u00e0n ch\u1ec9nh.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">65.000.000 &#8211; 130.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">L\u1eadp H\u1ed3 s\u01a1 T\u1eadp \u0111o\u00e0n (Master File)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chuy\u1ec3n \u0111\u1ed5i v\u00e0 n\u1ed9i \u0111\u1ecba h\u00f3a h\u1ed3 s\u01a1 t\u1eeb t\u1eadp \u0111o\u00e0n m\u1eb9 sang doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">75.000.000 &#8211; 150.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">L\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">D\u00e0nh cho c\u00e1c t\u1eadp \u0111o\u00e0n l\u1edbn c\u00f3 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u tr\u00ean 18.000 t\u1ef7 VN\u0110.<\/span><\/td>\n<td style=\"text-align: center;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\">Li\u00ean h\u1ec7 th\u1ecfa thu\u1eadn<\/a><\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">G\u00f3i tr\u1ecdn g\u00f3i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ea5t c\u1ea3 h\u1ed3 s\u01a1 v\u00e0 H\u1ed7 tr\u1ee3 gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp khi thanh tra.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">200.000.000 &#8211; 350.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u so s\u00e1nh \u0111\u1ed9c l\u1eadp (Benchmarking)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Cung c\u1ea5p danh s\u00e1ch doanh nghi\u1ec7p so s\u00e1nh v\u00e0 ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30.000.000 &#8211; 50.000.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd:<\/b> <span style=\"font-weight: 400;\">B\u1ea3ng gi\u00e1 tr\u00ean c\u1ee7a d\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ch\u1ec9 mang t\u00ednh ch\u1ea5t tham kh\u1ea3o. M\u1ee9c ph\u00ed th\u1ef1c t\u1ebf s\u1ebd \u0111\u01b0\u1ee3c b\u00e1o gi\u00e1 chi ti\u1ebft sau khi kh\u1ea3o s\u00e1t.<\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/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\">  Li\u00ean H\u1ec7 Nh\u1eadn B\u00e1o Gi\u00e1 <\/span><\/a><\/div>\n<p style=\"text-align: justify;\">\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cam_ket_tu_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Cam k\u1ebft t\u1eeb MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3824\" aria-describedby=\"caption-attachment-3824\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3824\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cam-ket-tu-MAN-voi-dich-vu-xac-dinh-gia-giao-dich-lien-ket.jpg\" alt=\"Cam k\u1ebft t\u1eeb MAN v\u1edbi d\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cam-ket-tu-MAN-voi-dich-vu-xac-dinh-gia-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cam-ket-tu-MAN-voi-dich-vu-xac-dinh-gia-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cam-ket-tu-MAN-voi-dich-vu-xac-dinh-gia-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cam-ket-tu-MAN-voi-dich-vu-xac-dinh-gia-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cam-ket-tu-MAN-voi-dich-vu-xac-dinh-gia-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3824\" class=\"wp-caption-text\">Cam k\u1ebft t\u1eeb MAN v\u1edbi d\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi l\u1ef1a ch\u1ecdn d\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a MAN &#8211; Master Accountant Network, qu\u00fd doanh nghi\u1ec7p s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh x\u00e1c th\u1ef1c tuy\u1ec7t \u0111\u1ed1i: M\u1ecdi s\u1ed1 li\u1ec7u benchmarking \u0111\u1ec1u tr\u00edch xu\u1ea5t t\u1eeb ngu\u1ed3n d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng nh\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3o m\u1eadt th\u00f4ng tin: Cam k\u1ebft b\u1ea3o m\u1eadt 100% d\u1eef li\u1ec7u kinh doanh th\u00f4ng qua v\u0103n b\u1ea3n ho\u1eb7c c\u00e1c \u0111i\u1ec1u kho\u1ea3n tr\u00ean h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng h\u00e0nh d\u00e0i h\u1ea1n: \u0110\u1ed9i ng\u0169 chuy\u00ean gia t\u1eeb d\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd s\u00e1t c\u00e1nh c\u00f9ng doanh nghi\u1ec7p trong su\u1ed1t qu\u00e1 tr\u00ecnh gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed1i \u01b0u h\u00f3a thu\u1ebf: \u0110\u01b0a ra c\u00e1c khuy\u1ebfn ngh\u1ecb gi\u00fap doanh nghi\u1ec7p \u0111i\u1ec1u ch\u1ec9nh ch\u00ednh s\u00e1ch gi\u00e1 n\u1ed9i b\u1ed9 ph\u00f9 h\u1ee3p.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Tham kh\u1ea3o:<\/b> <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><\/p><\/blockquote>\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;\">C\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd v\u00e0 \u00e1p d\u1ee5ng c\u00e1c chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf t\u1eeb OECD, vi\u1ec7c tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng c\u00f2n l\u00e0 l\u1ef1a ch\u1ecdn, m\u00e0 l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ec3 doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng. D\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ch\u00ednh l\u00e0 gi\u1ea3i ph\u00e1p gi\u00fap doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 ph\u00f2ng ng\u1eeba r\u1ee7i ro b\u1ecb truy thu, \u1ea5n \u0111\u1ecbnh thu\u1ebf m\u00e0 c\u00f2n t\u1ed1i \u01b0u h\u00f3a c\u1ea5u tr\u00fac t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p v\u00e0 hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c ch\u01b0a ch\u1eafc ch\u1eafn v\u1ec1 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 hi\u1ec7n t\u1ea1i, \u0111\u00e2y l\u00e0 th\u1eddi \u0111i\u1ec3m ph\u00f9 h\u1ee3p \u0111\u1ec3 r\u00e0 so\u00e1t to\u00e0n di\u1ec7n. Li\u00ean h\u1ec7 v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a MAN \u0111\u1ec3 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 r\u1ee7i ro v\u00e0 x\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 chu\u1ea9n m\u1ef1c.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi th\u1eafc m\u1eafc c\u1ea7n h\u1ed7 tr\u1ee3 ho\u1eb7c t\u01b0 v\u1ea5n, qu\u00fd doanh nghi\u1ec7p vui l\u00f2ng li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network qua:<\/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;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoi_dap_ve_dich_vu_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>H\u1ecfi \u0111\u00e1p v\u1ec1 d\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/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=\"Thoi_han_cuoi_cung_de_nop_ho_so_xac_dinh_gia_giao_dich_lien_ket_la_khi_nao\"><\/span>Th\u1eddi h\u1ea1n cu\u1ed1i c\u00f9ng \u0111\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 khi n\u00e0o?<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 ph\u1ea3i ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u1ed9p T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN (th\u01b0\u1eddng l\u00e0 90 ng\u00e0y sau k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh). Tuy nhi\u00ean, h\u1ed3 s\u01a1 ch\u1ec9 n\u1ed9p khi c\u00f3 y\u00eau c\u1ea7u b\u1eb1ng v\u0103n b\u1ea3n t\u1eeb c\u01a1 quan thu\u1ebf. Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ec3 cung c\u1ea5p trong th\u1eddi h\u1ea1n 15 - 30 ng\u00e0y theo quy \u0111\u1ecbnh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Lam_the_nao_de_xac_dinh_mot_doanh_nghiep_co_quan_he_lien_ket\"><\/span>L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ed9t doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tQuan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh qua s\u1edf h\u1eefu v\u1ed1n (tr\u00ean 25%), quy\u1ec1n \u0111i\u1ec1u h\u00e0nh tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp, ho\u1eb7c quan h\u1ec7 vay n\u1ee3 v\u01b0\u1ee3t ng\u01b0\u1ee1ng 50% t\u1ed5ng gi\u00e1 tr\u1ecb n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n. D\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t c\u1ea5u tr\u00fac s\u1edf h\u1eefu v\u00e0 d\u00f2ng ti\u1ec1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c c\u00e1c b\u00ean li\u00ean k\u1ebft, tr\u00e1nh b\u1ecf s\u00f3t g\u00e2y r\u1ee7i ro ph\u00e1p l\u00fd.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Rui_ro_lon_nhat_khi_ho_so_giao_dich_lien_ket_khong_dat_chuan_la_gi\"><\/span>R\u1ee7i ro l\u1edbn nh\u1ea5t khi h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u1ea1t chu\u1ea9n l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tR\u1ee7i ro nghi\u00eam tr\u1ecdng nh\u1ea5t l\u00e0 b\u1ecb c\u01a1 quan thu\u1ebf b\u00e1c b\u1ecf d\u1eef li\u1ec7u t\u1ef1 k\u00ea khai v\u00e0 ti\u1ebfn h\u00e0nh \u1ea5n \u0111\u1ecbnh thu\u1ebf TNDN. Khi \u0111\u00f3, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p thu\u1ebf theo t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn \u1ea5n \u0111\u1ecbnh, k\u00e8m ph\u1ea1t 20% v\u00e0 l\u00e3i ch\u1eadm n\u1ed9p 0.03%\/ng\u00e0y. M\u1ed9t d\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean nghi\u1ec7p s\u1ebd lo\u1ea1i b\u1ecf r\u1ee7i ro n\u00e0y b\u1eb1ng c\u00e1c d\u1eef li\u1ec7u so s\u00e1nh chu\u1ea9n x\u00e1c.                    <\/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=\"Chi_phi_lai_vay_vuot_nguong_30_EBITDA_xu_ly_nhu_the_nao\"><\/span>Chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tPh\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t tr\u1ea7n 30% EBITDA s\u1ebd b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN nh\u01b0ng \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo (kh\u00f4ng qu\u00e1 5 n\u0103m). D\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p t\u00ednh to\u00e1n ch\u00ednh x\u00e1c ng\u01b0\u1ee1ng n\u00e0y v\u00e0 t\u1ed1i \u01b0u h\u00f3a k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh \u0111\u1ec3 gi\u1ea3m thi\u1ec3u thi\u1ec7t h\u1ea1i v\u1ec1 thu\u1ebf.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_noi_dia_co_can_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_khong\"><\/span>Doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba c\u00f3 c\u1ea7n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch 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\tC\u00f3, n\u1ebfu c\u00e1c b\u00ean li\u00ean k\u1ebft c\u00f3 thu\u1ebf su\u1ea5t kh\u00e1c nhau ho\u1eb7c \u0111ang h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf. Vi\u1ec7c l\u1eadp h\u1ed3 s\u01a1 gi\u00fap minh b\u1ea1ch h\u00f3a gi\u00e1 tr\u1ecb giao d\u1ecbch n\u1ed9i \u0111\u1ecba, ng\u0103n ch\u1eb7n c\u00e1o bu\u1ed9c d\u1ecbch chuy\u1ec3n l\u1ee3i nhu\u1eadn sang \u0111\u01a1n v\u1ecb c\u00f3 thu\u1ebf su\u1ea5t th\u1ea5p h\u01a1n. \u0110\u00e2y l\u00e0 n\u1ed9i dung quan tr\u1ecdng m\u00e0 d\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft th\u01b0\u1eddng xuy\u00ean t\u01b0 v\u1ea5n cho c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a ng\u00e0nh.                    <\/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=\"Du_lieu_Benchmarking_trong_dich_vu_xac_dinh_gia_giao_dich_lien_ket_lay_tu_dau\"><\/span>D\u1eef li\u1ec7u Benchmarking trong d\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u1ea5y t\u1eeb \u0111\u00e2u?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tMAN s\u1eed d\u1ee5ng c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c t\u1ebf uy t\u00edn nh\u01b0 Orbis (Bureau van Dijk) ho\u1eb7c Moody\u2019s \u0111\u1ec3 t\u00ecm ki\u1ebfm c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng v\u1ec1 ch\u1ee9c n\u0103ng v\u00e0 r\u1ee7i ro. Vi\u1ec7c s\u1eed d\u1ee5ng ngu\u1ed3n tin ch\u00ednh th\u1ed1ng, c\u00f3 b\u1ea3n quy\u1ec1n \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00e1p l\u00fd cao nh\u1ea5t khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n gi\u1ea3i tr\u00ecnh v\u1edbi thanh tra thu\u1ebf v\u1ec1 m\u1ee9c gi\u00e1 giao d\u1ecbch c\u1ee7a m\u00ecnh.                    <\/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\": \"Th\u1eddi h\u1ea1n cu\u1ed1i c\u00f9ng \u0111\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 khi n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u1ed9p T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN (th\u01b0\u1eddng l\u00e0 90 ng\u00e0y sau k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh). Tuy nhi\u00ean, h\u1ed3 s\u01a1 ch\u1ec9 n\u1ed9p khi c\u00f3 y\u00eau c\u1ea7u b\u1eb1ng v\u0103n b\u1ea3n t\u1eeb c\u01a1 quan thu\u1ebf. Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ec3 cung c\u1ea5p trong th\u1eddi h\u1ea1n 15 - 30 ng\u00e0y theo quy \u0111\u1ecbnh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ed9t doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh qua s\u1edf h\u1eefu v\u1ed1n (tr\u00ean 25%), quy\u1ec1n \u0111i\u1ec1u h\u00e0nh tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp, ho\u1eb7c quan h\u1ec7 vay n\u1ee3 v\u01b0\u1ee3t ng\u01b0\u1ee1ng 50% t\u1ed5ng gi\u00e1 tr\u1ecb n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n. D\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t c\u1ea5u tr\u00fac s\u1edf h\u1eefu v\u00e0 d\u00f2ng ti\u1ec1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c c\u00e1c b\u00ean li\u00ean k\u1ebft, tr\u00e1nh b\u1ecf s\u00f3t g\u00e2y r\u1ee7i ro ph\u00e1p l\u00fd.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"R\u1ee7i ro l\u1edbn nh\u1ea5t khi h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u1ea1t chu\u1ea9n l\u00e0 g\u00ec?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"R\u1ee7i ro nghi\u00eam tr\u1ecdng nh\u1ea5t l\u00e0 b\u1ecb c\u01a1 quan thu\u1ebf b\u00e1c b\u1ecf d\u1eef li\u1ec7u t\u1ef1 k\u00ea khai v\u00e0 ti\u1ebfn h\u00e0nh \u1ea5n \u0111\u1ecbnh thu\u1ebf TNDN. Khi \u0111\u00f3, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p thu\u1ebf theo t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn \u1ea5n \u0111\u1ecbnh, k\u00e8m ph\u1ea1t 20% v\u00e0 l\u00e3i ch\u1eadm n\u1ed9p 0.03%\/ng\u00e0y. M\u1ed9t d\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean nghi\u1ec7p s\u1ebd lo\u1ea1i b\u1ecf r\u1ee7i ro n\u00e0y b\u1eb1ng c\u00e1c d\u1eef li\u1ec7u so s\u00e1nh chu\u1ea9n x\u00e1c.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t tr\u1ea7n 30% EBITDA s\u1ebd b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN nh\u01b0ng \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo (kh\u00f4ng qu\u00e1 5 n\u0103m). D\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p t\u00ednh to\u00e1n ch\u00ednh x\u00e1c ng\u01b0\u1ee1ng n\u00e0y v\u00e0 t\u1ed1i \u01b0u h\u00f3a k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh \u0111\u1ec3 gi\u1ea3m thi\u1ec3u thi\u1ec7t h\u1ea1i v\u1ec1 thu\u1ebf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba c\u00f3 c\u1ea7n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch 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\": \"C\u00f3, n\u1ebfu c\u00e1c b\u00ean li\u00ean k\u1ebft c\u00f3 thu\u1ebf su\u1ea5t kh\u00e1c nhau ho\u1eb7c \u0111ang h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf. Vi\u1ec7c l\u1eadp h\u1ed3 s\u01a1 gi\u00fap minh b\u1ea1ch h\u00f3a gi\u00e1 tr\u1ecb giao d\u1ecbch n\u1ed9i \u0111\u1ecba, ng\u0103n ch\u1eb7n c\u00e1o bu\u1ed9c d\u1ecbch chuy\u1ec3n l\u1ee3i nhu\u1eadn sang \u0111\u01a1n v\u1ecb c\u00f3 thu\u1ebf su\u1ea5t th\u1ea5p h\u01a1n. \u0110\u00e2y l\u00e0 n\u1ed9i dung quan tr\u1ecdng m\u00e0 d\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft th\u01b0\u1eddng xuy\u00ean t\u01b0 v\u1ea5n cho c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a ng\u00e0nh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"D\u1eef li\u1ec7u Benchmarking trong d\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u1ea5y t\u1eeb \u0111\u00e2u?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"MAN s\u1eed d\u1ee5ng c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c t\u1ebf uy t\u00edn nh\u01b0 Orbis (Bureau van Dijk) ho\u1eb7c Moody\u2019s \u0111\u1ec3 t\u00ecm ki\u1ebfm c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng v\u1ec1 ch\u1ee9c n\u0103ng v\u00e0 r\u1ee7i ro. Vi\u1ec7c s\u1eed d\u1ee5ng ngu\u1ed3n tin ch\u00ednh th\u1ed1ng, c\u00f3 b\u1ea3n quy\u1ec1n \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00e1p l\u00fd cao nh\u1ea5t khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n gi\u1ea3i tr\u00ecnh v\u1edbi thanh tra thu\u1ebf v\u1ec1 m\u1ee9c gi\u00e1 giao d\u1ecbch c\u1ee7a m\u00ecnh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh T\u1ed5ng c\u1ee5c Thu\u1ebf Vi\u1ec7t Nam \u0111\u1ea9y m\u1ea1nh thanh tra d\u1ef1a tr\u00ean d\u1eef li\u1ec7u l\u1edbn v\u00e0 chu\u1ea9n m\u1ef1c t\u1eeb OECD, c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111ang \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf, truy thu v\u00e0 x\u1eed ph\u1ea1t ng\u00e0y c\u00e0ng cao. D\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3823,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3822","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\/3822","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=3822"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3822\/revisions"}],"predecessor-version":[{"id":3827,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3822\/revisions\/3827"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/3823"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=3822"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=3822"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=3822"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}