{"id":3868,"date":"2026-04-22T10:12:59","date_gmt":"2026-04-22T03:12:59","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3868"},"modified":"2026-04-22T10:12:59","modified_gmt":"2026-04-22T03:12:59","slug":"chi-phi-dich-vu-tu-van-chuyen-gia","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-dich-vu-tu-van-chuyen-gia\/","title":{"rendered":"Chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 t\u1ea1i TP.HCM: Chuy\u00ean nghi\u1ec7p v\u00e0 Uy t\u00edn"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan Thu\u1ebf Vi\u1ec7t Nam \u0111\u00e3 ch\u00ednh th\u1ee9c \u00e1p d\u1ee5ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI) v\u00e0 h\u1ec7 th\u1ed1ng ph\u00e2n t\u00edch d\u1eef li\u1ec7u l\u1edbn (Big Data) \u0111\u1ec3 r\u00e0 so\u00e1t c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u1eb7c bi\u1ec7t, vi\u1ec7c th\u1ef1c thi Ch\u00ednh s\u00e1ch Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two) \u0111\u00e3 si\u1ebft ch\u1eb7t c\u00e1c doanh nghi\u1ec7p FDI v\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia. Vi\u1ec7c tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng c\u00f2n l\u00e0 l\u1ef1a ch\u1ecdn m\u00e0 l\u00e0 y\u00eau c\u1ea7u s\u1ed1ng c\u00f2n \u0111\u1ec3 tr\u00e1nh c\u00e1c kho\u1ea3n ph\u1ea1t truy thu kh\u1ed5ng l\u1ed3 v\u00e0 g\u00e1nh n\u1eb7ng thu\u1ebf b\u1ed5 sung.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e2u h\u1ecfi \u0111\u1eb7t ra cho c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd l\u00e0: Chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 hi\u1ec7n nay l\u00e0 bao nhi\u00eau? T\u1ea1i sao Pillar Two l\u1ea1i khi\u1ebfn ph\u00ed d\u1ecbch v\u1ee5 c\u00f3 xu h\u01b0\u1edbng t\u0103ng nh\u01b0ng l\u1ea1i l\u00e0 kho\u1ea3n \u0111\u1ea7u t\u01b0 b\u1eaft bu\u1ed9c \u0111\u1ec3 b\u1ea3o v\u1ec7 doanh nghi\u1ec7p?<\/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\/chi-phi-dich-vu-tu-van-chuyen-gia\/#Pillar_Two_Tai_sao_rui_ro_chuyen_gia_tang_vot\" >Pillar Two: T\u1ea1i sao r\u1ee7i ro chuy\u1ec3n gi\u00e1 t\u0103ng v\u1ecdt?<\/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\/chi-phi-dich-vu-tu-van-chuyen-gia\/#Moi_lien_he_mat_thiet_giua_Chuyen_gia_va_Pillar_Two\" >M\u1ed1i li\u00ean h\u1ec7 m\u1eadt thi\u1ebft gi\u1eefa Chuy\u1ec3n gi\u00e1 v\u00e0 Pillar Two<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-dich-vu-tu-van-chuyen-gia\/#Tai_sao_chi_phi_dich_vu_tu_van_chuyen_gia_lai_co_su_chenh_lech_lon\" >T\u1ea1i sao chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 l\u1ea1i c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch l\u1edbn?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-dich-vu-tu-van-chuyen-gia\/#Tinh_phuc_tap_cua_loai_hinh_ho_so\" >T\u00ednh ph\u1ee9c t\u1ea1p c\u1ee7a lo\u1ea1i h\u00ecnh h\u1ed3 s\u01a1<\/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\/chi-phi-dich-vu-tu-van-chuyen-gia\/#Chi_phi_du_lieu_so_sanh_Benchmarking_Study\" >Chi ph\u00ed d\u1eef li\u1ec7u so s\u00e1nh (Benchmarking Study)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-dich-vu-tu-van-chuyen-gia\/#Cap_nhat_chi_phi_dich_vu_tu_van_chuyen_gia_moi_nhat\" >C\u1eadp nh\u1eadt chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 m\u1edbi nh\u1ea5t\u00a0<\/a><\/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\/chi-phi-dich-vu-tu-van-chuyen-gia\/#Phan_tich_chi_phi_theo_quy_mo_va_dac_thu_nganh_nghe\" >Ph\u00e2n t\u00edch chi ph\u00ed theo quy m\u00f4 v\u00e0 \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1<\/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\/chi-phi-dich-vu-tu-van-chuyen-gia\/#Doanh_nghiep_FDI_vua_va_nho\" >Doanh nghi\u1ec7p FDI v\u1eeba v\u00e0 nh\u1ecf<\/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\/chi-phi-dich-vu-tu-van-chuyen-gia\/#Nganh_San_xuat_va_Gia_cong\" >Ng\u00e0nh S\u1ea3n xu\u1ea5t v\u00e0 Gia c\u00f4ng<\/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\/chi-phi-dich-vu-tu-van-chuyen-gia\/#Nganh_Cong_nghe_va_Tai_san_vo_hinh\" >Ng\u00e0nh C\u00f4ng ngh\u1ec7 v\u00e0 T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-dich-vu-tu-van-chuyen-gia\/#Quy_trinh_trien_khai_va_gia_tri_dang_sau_chi_phi\" >Quy tr\u00ecnh tri\u1ec3n khai v\u00e0 gi\u00e1 tr\u1ecb \u0111\u1eb1ng sau chi ph\u00ed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-dich-vu-tu-van-chuyen-gia\/#Cac_yeu_to_%E2%80%9Cngam%E2%80%9D_lam_thay_doi_gia_tri_hop_dong_tu_van\" >C\u00e1c y\u1ebfu t\u1ed1 &#8220;ng\u1ea7m&#8221; l\u00e0m thay \u0111\u1ed5i gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng t\u01b0 v\u1ea5n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-dich-vu-tu-van-chuyen-gia\/#Goc_nhin_truc_dien_ve_chi_phi_va_bao_mat_tai_chinh\" >G\u00f3c nh\u00ecn tr\u1ef1c di\u1ec7n v\u1ec1 chi ph\u00ed v\u00e0 b\u1ea3o m\u1eadt t\u00e0i ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-dich-vu-tu-van-chuyen-gia\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-dich-vu-tu-van-chuyen-gia\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-dich-vu-tu-van-chuyen-gia\/#Cau_hoi_thuong_gap_ve_chi_phi_dich_vu_tu_van_chuyen_gia\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-dich-vu-tu-van-chuyen-gia\/#Chi_phi_dich_vu_tu_van_chuyen_gia_bao_gom_nhung_khoan_nao\" >Chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 bao g\u1ed3m nh\u1eefng kho\u1ea3n n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-dich-vu-tu-van-chuyen-gia\/#Pillar_Two_anh_huong_nhu_the_nao_den_chi_phi_lap_ho_so_giao_dich_lien_ket\" >Pillar Two \u1ea3nh h\u01b0\u1edfng nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ebfn chi ph\u00ed l\u1eadp h\u1ed3 s\u01a1 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-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-dich-vu-tu-van-chuyen-gia\/#Doanh_nghiep_lo_co_duoc_mien_tru_lap_ho_so\" >Doanh nghi\u1ec7p l\u1ed7 c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb l\u1eadp h\u1ed3 s\u01a1?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-dich-vu-tu-van-chuyen-gia\/#Tai_sao_phi_Benchmarking_lai_chiem_ty_trong_lon_trong_tong_phi_dich_vu\" >T\u1ea1i sao ph\u00ed Benchmarking l\u1ea1i chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn trong t\u1ed5ng ph\u00ed d\u1ecbch v\u1ee5?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chi-phi-dich-vu-tu-van-chuyen-gia\/#Ly_do_khong_nen_thue_don_vi_tu_van_chuyen_gia_gia_re\" >L\u00fd do kh\u00f4ng n\u00ean thu\u00ea \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 gi\u00e1 r\u1ebb?<\/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\/chi-phi-dich-vu-tu-van-chuyen-gia\/#Thoi_diem_nao_tot_nhat_de_dam_phan_chi_phi_dich_vu_tu_van_chuyen_gia\" >Th\u1eddi \u0111i\u1ec3m n\u00e0o t\u1ed1t nh\u1ea5t \u0111\u1ec3 \u0111\u00e0m ph\u00e1n chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pillar_Two_Tai_sao_rui_ro_chuyen_gia_tang_vot\"><\/span><b>Pillar Two: T\u1ea1i sao r\u1ee7i ro chuy\u1ec3n gi\u00e1 t\u0103ng v\u1ecdt?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026 \u0111\u00e1nh d\u1ea5u giai \u0111o\u1ea1n th\u1ef1c thi quy\u1ebft li\u1ec7t Pillar Two t\u1ea1i Vi\u1ec7t Nam. Ch\u00ednh s\u00e1ch n\u00e0y quy \u0111\u1ecbnh m\u1ee9c thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ed1i thi\u1ec3u l\u00e0 15% \u0111\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 doanh thu h\u1ee3p nh\u1ea5t t\u1eeb 750 tri\u1ec7u Euro tr\u1edf l\u00ean. \u0110i\u1ec1u n\u00e0y l\u00e0m thay \u0111\u1ed5i ho\u00e0n to\u00e0n b\u00e0i to\u00e1n v\u1ec1 chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 khi doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 \u0111\u1ed1i m\u1eb7t v\u1edbi <\/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;\">, <\/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\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> s\u1eeda \u0111\u1ed5i v\u00e0 b\u1ed5 sung t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 132 m\u00e0 c\u00f2n c\u1ea3 c\u00e1c chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf m\u1edbi.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Moi_lien_he_mat_thiet_giua_Chuyen_gia_va_Pillar_Two\"><\/span><b>M\u1ed1i li\u00ean h\u1ec7 m\u1eadt thi\u1ebft gi\u1eefa Chuy\u1ec3n gi\u00e1 v\u00e0 Pillar Two<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y, doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n chuy\u1ec3n gi\u00e1 \u0111\u1ec3 \u0111\u1ea9y l\u1ee3i nhu\u1eadn sang c\u00e1c qu\u1ed1c gia c\u00f3 thu\u1ebf su\u1ea5t th\u1ea5p. Tuy nhi\u00ean, v\u1edbi Pillar Two:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf b\u1ed5 sung t\u1ed1i thi\u1ec3u n\u1ed9i \u0111\u1ecba (QDMTT): Vi\u1ec7t Nam \u0111\u00e3 \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf n\u00e0y, ngh\u0129a l\u00e0 n\u1ebfu thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p d\u01b0\u1edbi 15% do c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf, doanh nghi\u1ec7p s\u1ebd ph\u1ea3i n\u1ed9p ph\u1ea7n ch\u00eanh l\u1ec7ch ngay t\u1ea1i Vi\u1ec7t Nam. \u0110i\u1ec1u n\u00e0y khi\u1ebfn vi\u1ec7c k\u00ea khai chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 tr\u1edf n\u00ean nh\u1ea1y c\u1ea3m h\u01a1n bao gi\u1edd h\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro k\u00e9p: C\u01a1 quan thu\u1ebf s\u1ebd ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd h\u01a1n c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o l\u1ee3i nhu\u1eadn t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng b\u1ecb b\u00e0o m\u00f2n b\u1ea5t h\u1ee3p l\u00fd, \u0111\u1ed3ng th\u1eddi so kh\u1edbp d\u1eef li\u1ec7u b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf t\u1ed1i thi\u1ec3u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh v\u00ec v\u1eady, y\u00eau c\u1ea7u v\u1ec1 h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1 n\u0103m 2026 \u0111\u00f2i h\u1ecfi t\u00ednh ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i v\u00e0 s\u1ef1 nh\u1ea5t qu\u00e1n tr\u00ean to\u00e0n c\u1ea7u. \u0110i\u1ec1u n\u00e0y tr\u1ef1c ti\u1ebfp d\u1eabn d\u1eaft \u0111\u1ebfn vi\u1ec7c doanh nghi\u1ec7p c\u1ea7n m\u1ed9t \u0111\u01a1n v\u1ecb uy t\u00edn \u0111\u1ec3 b\u00e1o gi\u00e1 chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 ph\u00f9 h\u1ee3p, s\u00e1t tr\u1ecdng t\u00e2m v\u1ea5n \u0111\u1ec1 c\u1ee7a doanh nghi\u1ec7p v\u00e0 x\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c b\u1ea3o v\u1ec7 v\u1eefng ch\u1eafc.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_chi_phi_dich_vu_tu_van_chuyen_gia_lai_co_su_chenh_lech_lon\"><\/span><b>T\u1ea1i sao chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 l\u1ea1i c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch l\u1edbn?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3871\" aria-describedby=\"caption-attachment-3871\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3871\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-vi-sao-chi-phi-dich-vu-tu-van-chuyen-gia-co-su-chenh-lech-lon.jpg\" alt=\"L\u00fd do v\u00ec sao chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch l\u1edbn\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-vi-sao-chi-phi-dich-vu-tu-van-chuyen-gia-co-su-chenh-lech-lon.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-vi-sao-chi-phi-dich-vu-tu-van-chuyen-gia-co-su-chenh-lech-lon-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-vi-sao-chi-phi-dich-vu-tu-van-chuyen-gia-co-su-chenh-lech-lon-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-vi-sao-chi-phi-dich-vu-tu-van-chuyen-gia-co-su-chenh-lech-lon-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-vi-sao-chi-phi-dich-vu-tu-van-chuyen-gia-co-su-chenh-lech-lon-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3871\" class=\"wp-caption-text\">L\u00fd do v\u00ec sao chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch l\u1edbn<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf, chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 kh\u00f4ng gi\u1ed1ng nh\u01b0 c\u00e1c g\u00f3i k\u1ebf to\u00e1n thu\u1ebf \u0111\u1ecbnh k\u1ef3. D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 \u0111\u1eb7c th\u00f9 d\u00e0nh cho doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p FDI v\u00e0 c\u00e1c T\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia. Y\u1ebfu t\u1ed1 c\u1ed1t l\u00f5i nh\u01b0 sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tinh_phuc_tap_cua_loai_hinh_ho_so\"><\/span><b>T\u00ednh ph\u1ee9c t\u1ea1p c\u1ee7a lo\u1ea1i h\u00ecnh h\u1ed3 s\u01a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 c\u00e1c th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t v\u1ec1 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai Ph\u1ee5 l\u1ee5c: B\u01b0\u1edbc \u0111i\u1ec1n form c\u01a1 b\u1ea3n nh\u01b0ng c\u1ea7n \u0111\u1ed1i so\u00e1t v\u1edbi b\u00e1o c\u00e1o Pillar Two.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File): Ph\u00e2n t\u00edch s\u00e2u FAR (Ch\u1ee9c n\u0103ng, T\u00e0i s\u1ea3n, R\u1ee7i ro) trong b\u1ed1i c\u1ea3nh chu\u1ed7i cung \u1ee9ng bi\u1ebfn \u0111\u1ed9ng. Vi\u1ec7c l\u1eadp Local File chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn trong t\u1ed5ng chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1.<\/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): \u0110\u00f2i h\u1ecfi s\u1ef1 k\u1ebft n\u1ed1i th\u00f4ng tin v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u, \u0111\u1ea3m b\u1ea3o kh\u00f4ng c\u00f3 s\u1ef1 m\u00e2u thu\u1eabn s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c qu\u1ed1c gia.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_du_lieu_so_sanh_Benchmarking_Study\"><\/span><b>Chi ph\u00ed d\u1eef li\u1ec7u so s\u00e1nh (Benchmarking Study)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111\u01b0\u1ee3c xem l\u00e0 &#8220;linh h\u1ed3n&#8221; c\u1ee7a h\u1ed3 s\u01a1. \u0110\u1ec3 ch\u1ee9ng minh gi\u00e1 giao d\u1ecbch l\u00e0 kh\u00e1ch quan, \u0111\u01a1n v\u1ecb cung c\u1ea5p <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-giao-dich-lien-ket\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> uy t\u00edn, c\u00f3 kinh nghi\u1ec7m ph\u1ea3i mua d\u1eef li\u1ec7u t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c uy t\u00edn nh\u01b0 Bureau van Dijk (Orbis\/Tp-catalyst) ho\u1eb7c Thomson Reuters. Ph\u00ed duy tr\u00ec c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u n\u00e0y c\u1ef1c k\u1ef3 \u0111\u1eaft \u0111\u1ecf, th\u01b0\u1eddng chi\u1ebfm t\u1edbi 40% trong c\u1ea5u th\u00e0nh chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_chi_phi_dich_vu_tu_van_chuyen_gia_moi_nhat\"><\/span><b>C\u1eadp nh\u1eadt chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 m\u1edbi nh\u1ea5t\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 khung ph\u00ed \u01b0\u1edbc t\u00ednh cho c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft trong b\u1ed1i c\u1ea3nh \u00e1p d\u1ee5ng thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two), gi\u00fap doanh nghi\u1ec7p h\u00ecnh dung r\u00f5 h\u01a1n v\u1ec1 chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1. D\u01b0\u1edbi \u0111\u00e2y, l\u00e0 b\u1ea3ng chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 tham kh\u1ea3o, gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng theo d\u00f5i v\u00e0 d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch ph\u00f9 h\u1ee3p.<\/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 chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 n\u0103m 2026.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>H\u1ea1ng m\u1ee5c d\u1ecbch v\u1ee5<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Ph\u1ea1m vi c\u00f4ng vi\u1ec7c<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Chi ph\u00ed \u01b0\u1edbc t\u00ednh (VN\u0110)<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">G\u00f3i k\u00ea khai tu\u00e2n th\u1ee7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u1eadp c\u00e1c Ph\u1ee5 l\u1ee5c I, II, III, IV k\u00e8m t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25.000.000 &#8211; 40.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">L\u1eadp h\u1ed3 s\u01a1 Local File<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch kinh t\u1ebf, Benchmarking, l\u1eadp b\u00e1o c\u00e1o chi ti\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">55.000.000 &#8211; 110.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">L\u1eadp h\u1ed3 s\u01a1 Master File<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u1ed9i \u0111\u1ecba h\u00f3a h\u1ed3 s\u01a1 t\u1eadp \u0111o\u00e0n, \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u Pillar Two to\u00e0n c\u1ea7u.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">45.000.000 &#8211; 80.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng Pillar Two<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf (ETR) v\u00e0 r\u1ee7i ro chuy\u1ec3n gi\u00e1 \u0111i k\u00e8m.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">35.000.000 &#8211; 65.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">So\u00e1t x\u00e9t h\u1ed3 s\u01a1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ki\u1ec3m tra r\u1ee7i ro ti\u1ec1m \u1ea9n tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf thanh tra.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30.000.000 &#8211; 55.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 thanh tra<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chuy\u00ean gia b\u1ea3o v\u1ec7 h\u1ed3 s\u01a1 tr\u1ef1c ti\u1ebfp tr\u01b0\u1edbc \u0111o\u00e0n thanh tra Thu\u1ebf.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo t\u00ednh ch\u1ea5t d\u1ef1 \u00e1n. <\/span><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<\/tbody>\n<\/table>\n<blockquote><p><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> M\u1ee9c chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 tr\u00ean ch\u01b0a bao g\u1ed3m thu\u1ebf VAT v\u00e0 ph\u00ed mua d\u1eef li\u1ec7u so s\u00e1nh (Benchmarking) b\u1ed5 sung n\u1ebfu giao d\u1ecbch qu\u00e1 \u0111\u1eb7c th\u00f9.<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span class=\"text\"><div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\" class=\"su-button su-button-style-flat text-is-link\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"__blank\" rel=\"noopener noreferrer\"><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><\/span><\/p>\n<p style=\"text-align: justify;\">\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_chi_phi_theo_quy_mo_va_dac_thu_nganh_nghe\"><\/span><b>Ph\u00e2n t\u00edch chi ph\u00ed theo quy m\u00f4 v\u00e0 \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 c\u1ea7n \u0111\u01b0\u1ee3c b\u00f3c t\u00e1ch \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi ng\u00e2n s\u00e1ch v\u00e0 r\u1ee7i ro c\u1ee7a t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_FDI_vua_va_nho\"><\/span><b>Doanh nghi\u1ec7p FDI v\u1eeba v\u00e0 nh\u1ecf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00f3m n\u00e0y th\u01b0\u1eddng giao d\u1ecbch \u0111\u01a1n gi\u1ea3n nh\u01b0 mua b\u00e1n h\u00e0ng h\u00f3a h\u1eefu h\u00ecnh ho\u1eb7c vay v\u1ed1n n\u1ed9i b\u1ed9. Tuy nhi\u00ean, r\u1ee7i ro l\u1edbn nh\u1ea5t l\u00e0 l\u1ed7i k\u1ef9 thu\u1eadt trong k\u00ea khai Ph\u1ee5 l\u1ee5c.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed d\u1ef1 ki\u1ebfn: T\u1eeb 50 &#8211; 90 tri\u1ec7u VN\u0110\/n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb nh\u1eadn \u0111\u01b0\u1ee3c: \u0110\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 tu\u00e2n th\u1ee7, tr\u00e1nh vi\u1ec7c b\u1ecb AI ng\u00e0nh thu\u1ebf thanh tra ki\u1ec3m toa v\u00ec nh\u1eefng sai s\u00f3t kh\u00f4ng \u0111\u00e1ng c\u00f3. \u0110\u00e2y l\u00e0 m\u1ee9c chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 t\u1ed1i \u01b0u cho s\u1ef1 an to\u00e0n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nganh_San_xuat_va_Gia_cong\"><\/span><b>Ng\u00e0nh S\u1ea3n xu\u1ea5t v\u00e0 Gia c\u00f4ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u00f3m tr\u1ecdng \u0111i\u1ec3m thanh tra do bi\u1ebfn \u0111\u1ed9ng chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 nh\u00e2n c\u00f4ng.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ef1 ph\u1ee9c t\u1ea1p: C\u1ea7n ph\u00e2n t\u00edch so s\u00e1nh bi\u00ean l\u1ee3i nhu\u1eadn r\u00f2ng c\u1ef1c k\u1ef3 chi ti\u1ebft cho t\u1eebng d\u00f2ng s\u1ea3n ph\u1ea9m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed \u01b0\u1edbc t\u00ednh: Dao \u0111\u1ed9ng t\u1eeb 100 &#8211; 200 tri\u1ec7u VN\u0110. Vi\u1ec7c chi tr\u1ea3 chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 \u1edf m\u1ee9c n\u00e0y gi\u00fap doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n l\u1ed7 v\u1eadn h\u00e0nh do bi\u1ebfn \u0111\u1ed9ng th\u1ecb tr\u01b0\u1eddng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nganh_Cong_nghe_va_Tai_san_vo_hinh\"><\/span><b>Ng\u00e0nh C\u00f4ng ngh\u1ec7 v\u00e0 T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 &#8220;\u0111i\u1ec3m n\u00f3ng&#8221; c\u1ee7a ch\u00ednh s\u00e1ch thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two) khi c\u00e1c kho\u1ea3n ph\u00ed b\u1ea3n quy\u1ec1n, ph\u1ea7n m\u1ec1m th\u01b0\u1eddng b\u1ecb soi x\u00e9t v\u00ec t\u00ednh m\u01a1 h\u1ed3 trong \u0111\u1ecbnh gi\u00e1.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00e1ch th\u1ee9c: T\u00ecm ki\u1ebfm d\u1eef li\u1ec7u so s\u00e1nh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng l\u00e0 c\u1ef1c k\u1ef3 kh\u00f3 kh\u0103n, \u0111\u00f2i h\u1ecfi chuy\u00ean gia ph\u1ea3i s\u1eed d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n chia l\u1ee3i nhu\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 d\u1ef1 ki\u1ebfn: Th\u01b0\u1eddng dao \u0111\u1ed9ng t\u1eeb 160 tri\u1ec7u VN\u0110 do t\u00ednh ch\u1ea5t k\u1ef9 thu\u1eadt cao \u0111\u00f2i h\u1ecfi chuy\u00ean m\u00f4n sau.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_va_gia_tri_dang_sau_chi_phi\"><\/span><b>Quy tr\u00ecnh tri\u1ec3n khai v\u00e0 gi\u00e1 tr\u1ecb \u0111\u1eb1ng sau chi ph\u00ed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u t\u1ea1i sao chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 l\u1ea1i \u1edf m\u1ee9c nh\u01b0 tr\u00ean, doanh nghi\u1ec7p c\u1ea7n nh\u00ecn v\u00e0o quy tr\u00ecnh l\u00e0m vi\u1ec7c chuy\u00ean s\u00e2u v\u00e0 gi\u00e1 tr\u1ecb th\u1ef1c nh\u1eadn t\u1eeb kho\u1ea3n chi ph\u00ed b\u1ecf ra:<\/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 &#8211; Kh\u1ea3o s\u00e1t v\u00e0 thu th\u1eadp d\u1eef li\u1ec7u: Ph\u00e2n t\u00edch th\u1ef1c tr\u1ea1ng c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2 &#8211; Ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n v\u00e0 r\u1ee7i ro (FAR Analysis): X\u00e1c \u0111\u1ecbnh vai tr\u00f2 c\u1ee7a doanh nghi\u1ec7p trong chu\u1ed7i gi\u00e1 tr\u1ecb t\u1eadp \u0111o\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3 &#8211; L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1: Ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p nh\u1ea5t v\u1edbi quy m\u00f4 v\u00e0 ng\u00e0nh ngh\u1ec1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4 &#8211; T\u00ecm ki\u1ebfm d\u1eef li\u1ec7u so s\u00e1nh (Benchmarking): S\u1eed d\u1ee5ng c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c t\u1ebf \u0111\u1ec3 t\u00ecm c\u00e1c doanh nghi\u1ec7p t\u01b0\u01a1ng \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 5 &#8211; Ph\u00e2n t\u00edch kinh t\u1ebf v\u00e0 \u0111i\u1ec1u ch\u1ec9nh: Lo\u1ea1i b\u1ecf c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c bi\u1ec7t \u0111\u1ec3 \u0111\u01b0a ra bi\u00ean l\u1ee3i nhu\u1eadn chu\u1ea9n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 6 &#8211; L\u1eadp B\u00e1o c\u00e1o (Local File\/Master File): So\u1ea1n th\u1ea3o h\u1ed3 s\u01a1 b\u1eb1ng c\u1ea3 ti\u1ebfng Vi\u1ec7t, ti\u1ebfng Anh ho\u1eb7c ti\u1ebfng Trung (n\u1ebfu c\u1ea7n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 7 &#8211; T\u01b0 v\u1ea5n h\u1eadu m\u00e3i: \u0110\u1ed3ng h\u00e0nh trong vi\u1ec7c gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf khi c\u00f3 y\u00eau c\u1ea7u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 quy tr\u00ecnh \u0111\u1ec1u \u0111\u01b0\u1ee3c \u0111\u1ed9i ng\u0169 chuy\u00ean tr\u00e1ch chuy\u1ec3n gi\u00e1 k\u1ebft h\u1ee3p \u0111\u1ed9i ng\u0169 thu\u1ebf th\u1ef1c hi\u1ec7n. \u0110\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1 c\u00f3 t\u00ednh thuy\u1ebft ph\u1ee5c cao. \u0110\u00f3 l\u00e0 l\u00fd do chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 kh\u00f4ng th\u1ec3 \u1edf m\u1ee9c qu\u00e1 r\u1ebb.<\/span><\/p>\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-lap-bao-cao-giao-dich-lien-ket\/\">D\u1ecbch v\u1ee5 l\u1eadp B\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_yeu_to_%E2%80%9Cngam%E2%80%9D_lam_thay_doi_gia_tri_hop_dong_tu_van\"><\/span><b>C\u00e1c y\u1ebfu t\u1ed1 &#8220;ng\u1ea7m&#8221; l\u00e0m thay \u0111\u1ed5i gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng t\u01b0 v\u1ea5n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3870\" aria-describedby=\"caption-attachment-3870\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3870\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-yeu-to-ngam-anh-huong-den-chi-phi-dich-vu-tu-van-chuyen-gia-va-gia-tri-hop-dong.jpg\" alt=\"C\u00e1c y\u1ebfu t\u1ed1 ng\u1ea7m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 v\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-yeu-to-ngam-anh-huong-den-chi-phi-dich-vu-tu-van-chuyen-gia-va-gia-tri-hop-dong.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-yeu-to-ngam-anh-huong-den-chi-phi-dich-vu-tu-van-chuyen-gia-va-gia-tri-hop-dong-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-yeu-to-ngam-anh-huong-den-chi-phi-dich-vu-tu-van-chuyen-gia-va-gia-tri-hop-dong-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-yeu-to-ngam-anh-huong-den-chi-phi-dich-vu-tu-van-chuyen-gia-va-gia-tri-hop-dong-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-yeu-to-ngam-anh-huong-den-chi-phi-dich-vu-tu-van-chuyen-gia-va-gia-tri-hop-dong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3870\" class=\"wp-caption-text\">C\u00e1c y\u1ebfu t\u1ed1 ng\u1ea7m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 v\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eebng ch\u1ec9 ch\u1ecdn \u0111\u01a1n v\u1ecb d\u1ef1a tr\u00ean b\u00e1o gi\u00e1 th\u1ea5p nh\u1ea5t, h\u00e3y xem x\u00e9t c\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ef1 t\u01b0\u01a1ng th\u00edch qu\u1ed1c t\u1ebf: \u0110\u01a1n v\u1ecb t\u01b0 v\u1ea5n c\u00f3 \u0111\u1ee7 n\u0103ng l\u1ef1c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u t\u1ea1i Vi\u1ec7t Nam kh\u1edbp v\u1edbi b\u00e1o c\u00e1o c\u1ee7a t\u1eadp \u0111o\u00e0n t\u1ea1i n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ea5t l\u01b0\u1ee3ng d\u1eef li\u1ec7u so s\u00e1nh: D\u1eef li\u1ec7u c\u00f3 \u0111\u01b0\u1ee3c tr\u00edch xu\u1ea5t t\u1eeb c\u00e1c ngu\u1ed3n b\u1ea3n quy\u1ec1n hay d\u1eef li\u1ec7u l\u1eadu? \u0110i\u1ec1u n\u00e0y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn t\u00ednh ph\u00e1p l\u00fd c\u1ee7a h\u1ed3 s\u01a1 v\u00e0 c\u00f3 c\u00e1c r\u1ee7i ro v\u1ec1 sau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi b\u1ea3o v\u1ec7: H\u00e3y \u0111\u1ea3m b\u1ea3o m\u1ee9c chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 b\u1ea1n tr\u1ea3 \u0111\u00e3 bao g\u1ed3m ph\u00ed h\u1ed7 tr\u1ee3 khi \u0111o\u00e0n thanh tra thu\u1ebf xu\u1ed1ng ki\u1ec3m tra th\u1ef1c t\u1ebf.\u00a0<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Goc_nhin_truc_dien_ve_chi_phi_va_bao_mat_tai_chinh\"><\/span><b>G\u00f3c nh\u00ecn tr\u1ef1c di\u1ec7n v\u1ec1 chi ph\u00ed v\u00e0 b\u1ea3o m\u1eadt t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p c\u1ed1 g\u1eafng t\u1ef1 l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec3 ti\u1ebft ki\u1ec7m chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1. Tuy nhi\u00ean, n\u1ebfu kh\u00f4ng c\u00f3 d\u1eef li\u1ec7u so s\u00e1nh chu\u1ea9n, h\u1ed3 s\u01a1 s\u1ebd b\u1ecb lo\u1ea1i b\u1ecf ngay l\u1eadp t\u1ee9c khi thanh tra. \u0110\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 ti\u1ebft ki\u1ec7m, m\u00e0 l\u00e0 r\u1ee7i ro.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t d\u1ecbch v\u1ee5 gi\u00e1 r\u1ebb th\u01b0\u1eddng ch\u1ec9 cung c\u1ea5p c\u00e1c b\u00e1o c\u00e1o r\u1ed7ng, kh\u00f4ng c\u00f3 d\u1eef li\u1ec7u so s\u00e1nh ph\u00f9 h\u1ee3p v\u00e0 kh\u00f4ng c\u00f3 t\u00ednh x\u00e1c th\u1ef1c cao. Ch\u00ednh v\u00ec v\u1eady, h\u1ed3 s\u01a1 r\u1ea5t d\u1ec5 b\u1ecb c\u01a1 quan ch\u1ee9c n\u0103ng b\u00e1c b\u1ecf. Th\u1ef1c ch\u1ea5t doanh nghi\u1ec7p ch\u1ec9 \u0111ang tr\u1ea3 ti\u1ec1n cho m\u1ed9t v\u1ecf b\u1ecdc kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc c\u01a1 quan thu\u1ebf. S\u1ef1 th\u1eadt l\u00e0 chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 cao lu\u00f4n \u0111i \u0111\u00f4i v\u1edbi ch\u1ea5t l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb d\u1eef li\u1ec7u v\u00e0 ch\u1ea5t x\u00e1m c\u1ee7a chuy\u00ean gia.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network hi\u1ec3u \u00e1p l\u1ef1c c\u1ee7a ng\u01b0\u1eddi l\u00e0m t\u00e0i ch\u00ednh khi ph\u1ea3i gi\u1ea3i tr\u00ecnh chi ph\u00ed. Tuy nhi\u00ean, vi\u1ec7c \u0111\u1ea7u t\u01b0 cho chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 chuy\u00ean nghi\u1ec7p ch\u00ednh l\u00e0 c\u00e1ch doanh nghi\u1ec7p t\u1ef1 b\u1ea3o v\u1ec7 danh ti\u1ebfng c\u1ee7a m\u00ecnh v\u00e0 s\u1ef1 \u1ed5n \u0111\u1ecbnh l\u00e2u d\u00e0i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5ng k\u1ebft l\u1ea1i, d\u01b0\u1edbi \u00e1p l\u1ef1c t\u1eeb Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two), vi\u1ec7c chi tr\u1ea3 chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 h\u1ee3p l\u00fd l\u00e0 kho\u1ea3n chi c\u1ea7n thi\u1ebft \u0111\u1ec3 qu\u1ea3n tr\u1ecb r\u1ee7i ro. Vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u00e0o m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 chu\u1ea9n m\u1ef1c s\u1ebd gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n ph\u1ea1t, truy thu th\u1eadm ch\u00ed \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/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 h\u1ed7 tr\u1ee3 chuy\u00ean s\u00e2u v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung \u0111\u01b0\u1ee3c ki\u1ec3m duy\u1ec7t b\u1edfi:<\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"><b> \u00d4ng L\u00ea Ho\u00e0ng Tuy\u00ean<\/b><\/a><\/span><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean &amp; CEO Man, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_chi_phi_dich_vu_tu_van_chuyen_gia\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1<\/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=\"Chi_phi_dich_vu_tu_van_chuyen_gia_bao_gom_nhung_khoan_nao\"><\/span>Chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 bao g\u1ed3m nh\u1eefng kho\u1ea3n n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u00f4ng th\u01b0\u1eddng, chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 bao g\u1ed3m ph\u00ed chuy\u00ean gia ph\u00e2n t\u00edch r\u1ee7i ro (FAR), ph\u00ed mua d\u1eef li\u1ec7u Benchmarking t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf (nh\u01b0 Orbis), v\u00e0 ph\u00ed l\u1eadp h\u1ed3 s\u01a1 Local File\/Master File. C\u00e1c \u0111\u01a1n v\u1ecb uy t\u00edn nh\u01b0 MAN s\u1ebd bao g\u1ed3m c\u1ea3 ph\u00ed h\u1ed7 tr\u1ee3 gi\u1ea3i tr\u00ecnh khi c\u00f3 thanh tra thu\u1ebf tr\u1ef1c ti\u1ebfp.                    <\/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=\"Pillar_Two_anh_huong_nhu_the_nao_den_chi_phi_lap_ho_so_giao_dich_lien_ket\"><\/span>Pillar Two \u1ea3nh h\u01b0\u1edfng nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ebfn chi ph\u00ed l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch 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\tPillar Two \u0111\u00f2i h\u1ecfi s\u1ef1 nh\u1ea5t qu\u00e1n tuy\u1ec7t \u0111\u1ed1i v\u1ec1 l\u1ee3i nhu\u1eadn gi\u1eefa b\u00e1o c\u00e1o t\u1ea1i Vi\u1ec7t Nam v\u00e0 b\u00e1o c\u00e1o to\u00e0n c\u1ea7u. Do \u0111\u00f3, chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 th\u01b0\u1eddng t\u0103ng 20 - 30% do ph\u00e1t sinh th\u00eam nghi\u1ec7p v\u1ee5 \u0111\u1ed1i so\u00e1t thu\u1ebf t\u1ed1i thi\u1ec3u n\u1ed9i \u0111\u1ecba (QDMTT) v\u00e0 b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR).                    <\/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_lo_co_duoc_mien_tru_lap_ho_so\"><\/span>Doanh nghi\u1ec7p l\u1ed7 c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb l\u1eadp h\u1ed3 s\u01a1?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Doanh nghi\u1ec7p l\u1ed7 c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c di\u1ec7n ki\u1ec3m so\u00e1t tr\u1ecdng \u0111i\u1ec3m. Vi\u1ec7c chi tr\u1ea3 chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 l\u00fac n\u00e0y l\u00e0 b\u1eaft bu\u1ed9c \u0111\u1ec3 ch\u1ee9ng minh kho\u1ea3n l\u1ed7 ph\u00e1t sinh t\u1eeb y\u1ebfu t\u1ed1 th\u1ecb tr\u01b0\u1eddng kh\u00e1ch quan, tr\u00e1nh b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh l\u1ee3i nhu\u1eadn v\u00e0 truy thu thu\u1ebf TNDN.                    <\/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=\"Tai_sao_phi_Benchmarking_lai_chiem_ty_trong_lon_trong_tong_phi_dich_vu\"><\/span>T\u1ea1i sao ph\u00ed Benchmarking l\u1ea1i chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn trong t\u1ed5ng ph\u00ed d\u1ecbch v\u1ee5?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tD\u1eef li\u1ec7u so s\u00e1nh ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00edch xu\u1ea5t t\u1eeb c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u00f3 b\u1ea3n quy\u1ec1n, \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u00e1ch quan theo y\u00eau c\u1ea7u c\u1ee7a OECD v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 132. \u0110\u00e2y l\u00e0 b\u1eb1ng ch\u1ee9ng ph\u00e1p l\u00fd duy nh\u1ea5t \u0111\u1ec3 b\u1ea3o v\u1ec7 bi\u00ean l\u1ee3i nhu\u1eadn. Do \u0111\u00f3, ph\u00ed n\u00e0y lu\u00f4n chi\u1ebfm kho\u1ea3ng 30 - 40% chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1.                    <\/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=\"Ly_do_khong_nen_thue_don_vi_tu_van_chuyen_gia_gia_re\"><\/span>L\u00fd do kh\u00f4ng n\u00ean thu\u00ea \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 gi\u00e1 r\u1ebb?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tD\u1ecbch v\u1ee5 gi\u00e1 r\u1ebb th\u01b0\u1eddng thi\u1ebfu d\u1eef li\u1ec7u so s\u00e1nh chu\u1ea9n ho\u1eb7c l\u1eadp lu\u1eadn s\u01a1 s\u00e0i. Khi thanh tra, c\u01a1 quan thu\u1ebf d\u1ec5 d\u00e0ng lo\u1ea1i b\u1ecf h\u1ed3 s\u01a1 v\u00e0 t\u1ef1 \u1ea5n \u0111\u1ecbnh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn. Kho\u1ea3n ti\u1ebft ki\u1ec7m nh\u1ecf ban \u0111\u1ea7u s\u1ebd d\u1eabn \u0111\u1ebfn thi\u1ec7t h\u1ea1i h\u00e0ng t\u1ef7 \u0111\u1ed3ng ti\u1ec1n ph\u1ea1t, v\u01b0\u1ee3t xa m\u1ee9c chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb uy t\u00edn, c\u00f3 kinh nghi\u1ec7m.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thoi_diem_nao_tot_nhat_de_dam_phan_chi_phi_dich_vu_tu_van_chuyen_gia\"><\/span>Th\u1eddi \u0111i\u1ec3m n\u00e0o t\u1ed1t nh\u1ea5t \u0111\u1ec3 \u0111\u00e0m ph\u00e1n chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1?<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 n\u00ean k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng trong Qu\u00fd 2 ho\u1eb7c Qu\u00fd 3 h\u00e0ng n\u0103m. Vi\u1ec7c th\u1ef1c hi\u1ec7n s\u1edbm gi\u00fap \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n c\u00f3 \u0111\u1ee7 th\u1eddi gian thu th\u1eadp d\u1eef li\u1ec7u s\u1ea1ch, t\u1eeb \u0111\u00f3 t\u1ed1i \u01b0u \u0111\u01b0\u1ee3c chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 v\u00e0 gi\u1ea3m thi\u1ec3u \u00e1p l\u1ef1c s\u00e1t k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 bao g\u1ed3m nh\u1eefng kho\u1ea3n n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Th\u00f4ng th\u01b0\u1eddng, chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 bao g\u1ed3m ph\u00ed chuy\u00ean gia ph\u00e2n t\u00edch r\u1ee7i ro (FAR), ph\u00ed mua d\u1eef li\u1ec7u Benchmarking t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf (nh\u01b0 Orbis), v\u00e0 ph\u00ed l\u1eadp h\u1ed3 s\u01a1 Local File\/Master File. C\u00e1c \u0111\u01a1n v\u1ecb uy t\u00edn nh\u01b0 MAN s\u1ebd bao g\u1ed3m c\u1ea3 ph\u00ed h\u1ed7 tr\u1ee3 gi\u1ea3i tr\u00ecnh khi c\u00f3 thanh tra thu\u1ebf tr\u1ef1c ti\u1ebfp.\"\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\": \"Pillar Two \u1ea3nh h\u01b0\u1edfng nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ebfn chi ph\u00ed l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch 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\": \"Pillar Two \u0111\u00f2i h\u1ecfi s\u1ef1 nh\u1ea5t qu\u00e1n tuy\u1ec7t \u0111\u1ed1i v\u1ec1 l\u1ee3i nhu\u1eadn gi\u1eefa b\u00e1o c\u00e1o t\u1ea1i Vi\u1ec7t Nam v\u00e0 b\u00e1o c\u00e1o to\u00e0n c\u1ea7u. Do \u0111\u00f3, chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 th\u01b0\u1eddng t\u0103ng 20 - 30% do ph\u00e1t sinh th\u00eam nghi\u1ec7p v\u1ee5 \u0111\u1ed1i so\u00e1t thu\u1ebf t\u1ed1i thi\u1ec3u n\u1ed9i \u0111\u1ecba (QDMTT) v\u00e0 b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR).\"\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 l\u1ed7 c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb l\u1eadp h\u1ed3 s\u01a1?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. Doanh nghi\u1ec7p l\u1ed7 c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c di\u1ec7n ki\u1ec3m so\u00e1t tr\u1ecdng \u0111i\u1ec3m. Vi\u1ec7c chi tr\u1ea3 chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 l\u00fac n\u00e0y l\u00e0 b\u1eaft bu\u1ed9c \u0111\u1ec3 ch\u1ee9ng minh kho\u1ea3n l\u1ed7 ph\u00e1t sinh t\u1eeb y\u1ebfu t\u1ed1 th\u1ecb tr\u01b0\u1eddng kh\u00e1ch quan, tr\u00e1nh b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh l\u1ee3i nhu\u1eadn v\u00e0 truy thu thu\u1ebf TNDN.\"\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\": \"T\u1ea1i sao ph\u00ed Benchmarking l\u1ea1i chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn trong t\u1ed5ng ph\u00ed d\u1ecbch v\u1ee5?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"D\u1eef li\u1ec7u so s\u00e1nh ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00edch xu\u1ea5t t\u1eeb c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u00f3 b\u1ea3n quy\u1ec1n, \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u00e1ch quan theo y\u00eau c\u1ea7u c\u1ee7a OECD v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 132. \u0110\u00e2y l\u00e0 b\u1eb1ng ch\u1ee9ng ph\u00e1p l\u00fd duy nh\u1ea5t \u0111\u1ec3 b\u1ea3o v\u1ec7 bi\u00ean l\u1ee3i nhu\u1eadn. Do \u0111\u00f3, ph\u00ed n\u00e0y lu\u00f4n chi\u1ebfm kho\u1ea3ng 30 - 40% chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1.\"\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\u00fd do kh\u00f4ng n\u00ean thu\u00ea \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 gi\u00e1 r\u1ebb?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"D\u1ecbch v\u1ee5 gi\u00e1 r\u1ebb th\u01b0\u1eddng thi\u1ebfu d\u1eef li\u1ec7u so s\u00e1nh chu\u1ea9n ho\u1eb7c l\u1eadp lu\u1eadn s\u01a1 s\u00e0i. Khi thanh tra, c\u01a1 quan thu\u1ebf d\u1ec5 d\u00e0ng lo\u1ea1i b\u1ecf h\u1ed3 s\u01a1 v\u00e0 t\u1ef1 \u1ea5n \u0111\u1ecbnh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn. Kho\u1ea3n ti\u1ebft ki\u1ec7m nh\u1ecf ban \u0111\u1ea7u s\u1ebd d\u1eabn \u0111\u1ebfn thi\u1ec7t h\u1ea1i h\u00e0ng t\u1ef7 \u0111\u1ed3ng ti\u1ec1n ph\u1ea1t, v\u01b0\u1ee3t xa m\u1ee9c chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb uy t\u00edn, c\u00f3 kinh nghi\u1ec7m.\"\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\": \"Th\u1eddi \u0111i\u1ec3m n\u00e0o t\u1ed1t nh\u1ea5t \u0111\u1ec3 \u0111\u00e0m ph\u00e1n chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p n\u00ean k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng trong Qu\u00fd 2 ho\u1eb7c Qu\u00fd 3 h\u00e0ng n\u0103m. Vi\u1ec7c th\u1ef1c hi\u1ec7n s\u1edbm gi\u00fap \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n c\u00f3 \u0111\u1ee7 th\u1eddi gian thu th\u1eadp d\u1eef li\u1ec7u s\u1ea1ch, t\u1eeb \u0111\u00f3 t\u1ed1i \u01b0u \u0111\u01b0\u1ee3c chi ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 v\u00e0 gi\u1ea3m thi\u1ec3u \u00e1p l\u1ef1c s\u00e1t k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf.\"\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>C\u01a1 quan Thu\u1ebf Vi\u1ec7t Nam \u0111\u00e3 ch\u00ednh th\u1ee9c \u00e1p d\u1ee5ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI) v\u00e0 h\u1ec7 th\u1ed1ng ph\u00e2n t\u00edch d\u1eef li\u1ec7u l\u1edbn (Big Data) \u0111\u1ec3 r\u00e0 so\u00e1t c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u1eb7c bi\u1ec7t, vi\u1ec7c th\u1ef1c thi Ch\u00ednh s\u00e1ch Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two) \u0111\u00e3 si\u1ebft ch\u1eb7t c\u00e1c doanh nghi\u1ec7p FDI v\u00e0 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3869,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3868","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\/3868","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=3868"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3868\/revisions"}],"predecessor-version":[{"id":3872,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3868\/revisions\/3872"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/3869"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=3868"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=3868"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=3868"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}