{"id":3907,"date":"2026-04-24T14:22:58","date_gmt":"2026-04-24T07:22:58","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3907"},"modified":"2026-04-24T14:32:22","modified_gmt":"2026-04-24T07:32:22","slug":"cac-truong-hop-phai-ke-khai-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf s\u1ed1 ph\u00e1t tri\u1ec3n v\u01b0\u1ee3t b\u1eadc v\u00e0o n\u0103m 2026, c\u01a1 quan Thu\u1ebf Vi\u1ec7t Nam \u0111\u00e3 tri\u1ec3n khai c\u00e1c h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd r\u1ee7i ro th\u00f4ng minh, k\u1ebft n\u1ed1i d\u1eef li\u1ec7u li\u00ean th\u00f4ng v\u1edbi c\u00e1c ng\u00e2n h\u00e0ng v\u00e0 t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf. Vi\u1ec7c nh\u1eadn di\u1ec7n ch\u00ednh x\u00e1c c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng c\u00f2n \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, m\u00e0 l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7v\u00e0 tr\u00e1nh c\u00e1c kho\u1ea3n ph\u1ea1t \u1ea5n \u0111\u1ecbnh thu\u1ebf kh\u1ed5ng l\u1ed3. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft v\u1ec1 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t nh\u1eb1m gi\u00fap doanh nghi\u1ec7p c\u00f3 c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n v\u00e0 chi\u1ec1u s\u00e2u.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1-FaB-VHGZykfv2Ew5WU8fsQQtGix0bA8\/view?usp=sharing\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"nofollow noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  T\u1ea3i File T\u00f3m T\u1eaft <\/span><\/a><\/div>\n<p>&nbsp;<\/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 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\u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Nhom_quan_he_so_huu_von_truc_tiep_va_gian_tiep\" >Nh\u00f3m quan h\u1ec7 s\u1edf h\u1eefu v\u1ed1n tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Nhom_quan_he_dieu_hanh_kiem_soat_va_chi_phoi\" >Nh\u00f3m quan h\u1ec7 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t v\u00e0 chi ph\u1ed1i<\/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\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Nhom_quan_he_tai_chinh_va_no_vay_Trong_tam_thanh_tra\" >Nh\u00f3m quan h\u1ec7 t\u00e0i ch\u00ednh v\u00e0 n\u1ee3 vay (Tr\u1ecdng t\u00e2m thanh tra)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Phan_tich_chi_tiet_cac_truong_hop_phai_ke_khai_giao_dich_lien_ket\" >Ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai 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-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Giao_dich_mua_ban_trao_doi_tai_san_huu_hinh_va_vo_hinh\" >Giao d\u1ecbch mua, b\u00e1n, trao \u0111\u1ed5i t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh v\u00e0 v\u00f4 h\u00ecnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Giao_dich_vay_cho_vay_va_cac_khoan_ho_tro_tai_chinh_dac_thu\" >Giao d\u1ecbch vay, cho vay v\u00e0 c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh \u0111\u1eb7c th\u00f9<\/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\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Giao_dich_cung_cap_dich_vu_noi_bo\" >Giao d\u1ecbch cung c\u1ea5p d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9<\/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\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Thoa_thuan_mua_ban_su_dung_chung_nguon_luc_va_chia_se_chi_phi\" >Th\u1ecfa thu\u1eadn mua b\u00e1n, s\u1eed d\u1ee5ng chung ngu\u1ed3n l\u1ef1c v\u00e0 chia s\u1ebb chi ph\u00ed<\/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\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Giao_dich_chuyen_nhuong_von_va_dau_tu_tai_chinh\" >Giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n v\u00e0 \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh<\/a><\/li><\/ul><\/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\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Quy_trinh_thuc_hien_va_He_thong_ho_so_chuyen_gia\" >Quy tr\u00ecnh th\u1ef1c hi\u1ec7n v\u00e0 H\u1ec7 th\u1ed1ng h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1<\/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\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Cac_truong_hop_mien_tru_Hieu_dung_de_tranh_sai_sot\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb: Hi\u1ec3u \u0111\u00fang \u0111\u1ec3 tr\u00e1nh sai s\u00f3t<\/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\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Rui_ro_khong_che_chi_phi_lai_vay\" >R\u1ee7i ro kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay<\/a><\/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\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Nhung_loi_thuong_gap_khi_xac_dinh_cac_truong_hop_phai_ke_khai_giao_dich_lien_ket\" >Nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/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\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Chien_luoc_quan_ly_tuan_thu_cho_doanh_nghiep\" >Chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 cho doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-phai-ke-khai-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-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-phai-ke-khai-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-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Hoi_dap_ve_cac_truong_hop_phai_ke_khai_giao_dich_lien_ket\" >H\u1ecfi \u0111\u00e1p v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai 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-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Doanh_nghiep_vay_von_ngan_hang_co_duoc_xem_la_giao_dich_lien_ket_khong\" >Doanh nghi\u1ec7p vay v\u1ed1n ng\u00e2n h\u00e0ng c\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 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-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Muon_tien_Giam_doc_khong_lai_suat_co_can_ke_khai_Phu_luc_I_khong\" >M\u01b0\u1ee3n ti\u1ec1n Gi\u00e1m \u0111\u1ed1c kh\u00f4ng l\u00e3i su\u1ea5t c\u00f3 c\u1ea7n k\u00ea khai Ph\u1ee5 l\u1ee5c I kh\u00f4ng?<\/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\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Hai_doanh_nghiep_cung_mot_chu_so_huu_nhung_khong_mua_ban_gi_co_phai_ke_khai_khong\" >Hai doanh nghi\u1ec7p c\u00f9ng m\u1ed9t ch\u1ee7 s\u1edf h\u1eefu nh\u01b0ng kh\u00f4ng mua b\u00e1n g\u00ec c\u00f3 ph\u1ea3i k\u00ea khai kh\u00f4ng?<\/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\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Chi_phi_lai_vay_vuot_muc_30_EBITDA_co_duoc_chuyen_sang_nam_sau_khong\" >Chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c 30% EBITDA c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m sau kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Mien_lap_ho_so_xac_dinh_gia_co_dong_nghia_voi_mien_nop_Phu_luc_I\" >Mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u00f3 \u0111\u1ed3ng ngh\u0129a v\u1edbi mi\u1ec5n n\u1ed9p Ph\u1ee5 l\u1ee5c I?<\/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\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Lam_the_nao_de_xac_dinh_gia_thi_truong_cho_giao_dich_tai_san_vo_hinh\" >L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng cho giao d\u1ecbch t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh?<\/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\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/#Co_quan_thue_su_dung_du_lieu_nao_de_kiem_tra_giao_dich_lien_ket\" >C\u01a1 quan thu\u1ebf s\u1eed d\u1ee5ng d\u1eef li\u1ec7u n\u00e0o \u0111\u1ec3 ki\u1ec3m tra giao d\u1ecbch li\u00ean k\u1ebft?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Boi_canh_quan_ly_Thue_Giao_dich_lien_ket_nam_2026\"><\/span><b>B\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd Thu\u1ebf 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;\">N\u0103m 2026 \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc ngo\u1eb7t trong vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n c\u00f3 ph\u00e1t sinh giao d\u1ecbch n\u1ed9i b\u1ed9. V\u1edbi s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI) trong vi\u1ec7c soi chi\u1ebfu d\u1eef li\u1ec7u, ng\u00e0nh Thu\u1ebf d\u1ec5 d\u00e0ng ph\u00e1t hi\u1ec7n c\u00e1c sai l\u1ec7ch gi\u1eefa l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf v\u00e0 gi\u00e1 ph\u00ed giao d\u1ecbch th\u00f4ng qua c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c s\u1ed1 h\u00f3a ho\u00e0n to\u00e0n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c doanh nghi\u1ec7p kh\u00f4ng ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng h\u1ec7 l\u1ee5y ph\u00e1p l\u00fd v\u00e0 t\u00e0i ch\u00ednh c\u1ef1c k\u1ef3 nghi\u00eam tr\u1ecdng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u1ea4n \u0111\u1ecbnh thu\u1ebf: C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n b\u00e1c b\u1ecf gi\u00e1 tr\u1ecb giao d\u1ecbch doanh nghi\u1ec7p t\u1ef1 k\u00ea khai v\u00e0 \u1ea5n \u0111\u1ecbnh m\u1ed9t m\u1ee9c gi\u00e1 d\u1ef1a tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u ng\u00e0nh n\u1ebfu h\u1ed3 s\u01a1 ch\u1ee9ng minh kh\u00f4ng \u0111\u1ee7 s\u1ee9c thuy\u1ebft ph\u1ee5c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh: M\u1ee9c ph\u1ea1t cho vi\u1ec7c ch\u1eadm n\u1ed9p ho\u1eb7c n\u1ed9p thi\u1ebfu c\u00e1c ph\u1ee5 l\u1ee5c li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 t\u0103ng \u0111\u00e1ng k\u1ec3 nh\u1eb1m r\u0103n \u0111e c\u00e1c h\u00e0nh vi chuy\u1ec3n gi\u00e1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ea5t uy t\u00edn doanh nghi\u1ec7p: M\u1ed9t khi b\u1ecb x\u1ebfp h\u1ea1ng tu\u00e2n th\u1ee7 th\u1ea5p, doanh nghi\u1ec7p s\u1ebd n\u1eb1m trong danh s\u00e1ch \u0111en b\u1ecb thanh ki\u1ec3m tra thu\u1ebf \u0111\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_Ben_lien_ket_va_dieu_kien_tien_quyet_de_xac_dinh_cac_truong_hop_phai_ke_khai_giao_dich_lien_ket\"><\/span><b>C\u00e1c B\u00ean li\u00ean k\u1ebft v\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3911\" aria-describedby=\"caption-attachment-3911\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3911\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/dieu-kien-tien-quyet-de-xac-dinh-cac-truong-hop-phai-ke-khai-giao-dich-lien-ket.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/dieu-kien-tien-quyet-de-xac-dinh-cac-truong-hop-phai-ke-khai-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/dieu-kien-tien-quyet-de-xac-dinh-cac-truong-hop-phai-ke-khai-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/dieu-kien-tien-quyet-de-xac-dinh-cac-truong-hop-phai-ke-khai-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/dieu-kien-tien-quyet-de-xac-dinh-cac-truong-hop-phai-ke-khai-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/dieu-kien-tien-quyet-de-xac-dinh-cac-truong-hop-phai-ke-khai-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3911\" class=\"wp-caption-text\">\u0110i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft, b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean v\u00e0 quan tr\u1ecdng nh\u1ea5t l\u00e0 nh\u1eadn di\u1ec7n c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Theo khung ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh, quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp d\u1ef1a tr\u00ean hai y\u1ebfu t\u1ed1: S\u1edf h\u1eefu v\u00e0 Ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_quan_he_so_huu_von_truc_tiep_va_gian_tiep\"><\/span><b>Nh\u00f3m quan h\u1ec7 s\u1edf h\u1eefu v\u1ed1n tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u01a1 s\u1edf ph\u1ed5 bi\u1ebfn nh\u1ea5t \u0111\u1ec3 x\u00e1c l\u1eadp ngh\u0129a v\u1ee5 k\u00ea khai. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd c\u00e1c ng\u01b0\u1ee1ng sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng s\u1edf h\u1eefu 25%: Khi m\u1ed9t b\u00ean n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a b\u00ean kia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng c\u1ed5 \u0111\u00f4ng l\u1edbn 10%: T\u1ea1i c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang, n\u1ebfu m\u1ed9t doanh nghi\u1ec7p l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t v\u00e0 n\u1eafm gi\u1eef \u00edt nh\u1ea5t 10% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n, m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft c\u0169ng ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp. \u0110\u00e2y l\u00e0 m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft m\u00e0 c\u00e1c c\u00f4ng ty tr\u00ean s\u00e0n ch\u1ee9ng kho\u00e1n th\u01b0\u1eddng xuy\u00ean g\u1eb7p ph\u1ea3i.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_quan_he_dieu_hanh_kiem_soat_va_chi_phoi\"><\/span><b>Nh\u00f3m quan h\u1ec7 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t v\u00e0 chi ph\u1ed1i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">R\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p l\u1ea7m t\u01b0\u1edfng r\u1eb1ng kh\u00f4ng chung v\u1ed1n th\u00ec kh\u00f4ng li\u00ean k\u1ebft. Tuy nhi\u00ean, th\u1ef1c t\u1ebf thanh tra thu\u1ebf n\u0103m 2026 cho th\u1ea5y c\u01a1 quan ch\u1ee9c n\u0103ng t\u1eadp trung r\u1ea5t s\u00e2u v\u00e0o quy\u1ec1n ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 nhi\u1ec7m nh\u00e2n s\u1ef1: N\u1ebfu m\u1ed9t b\u00ean c\u00f3 quy\u1ec1n b\u1ed5 nhi\u1ec7m tr\u00ean 50% th\u00e0nh vi\u00ean Ban qu\u1ea3n tr\u1ecb ho\u1eb7c tr\u1ef1c ti\u1ebfp ch\u1ec9 \u0111\u1ecbnh Ban gi\u00e1m \u0111\u1ed1c \u0111i\u1ec1u h\u00e0nh, ngh\u0129a v\u1ee5 k\u00ea khai s\u1ebd ph\u00e1t sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed9c quy\u1ec1n c\u00f4ng ngh\u1ec7: M\u1ed9t doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng d\u1ef1a tr\u00ean s\u1ef1 nh\u01b0\u1ee3ng quy\u1ec1n c\u00f4ng ngh\u1ec7 ho\u1eb7c b\u00ed quy\u1ebft kinh doanh chi\u1ebfm tr\u00ean 50% gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m t\u1eeb m\u1ed9t \u0111\u1ed1i t\u00e1c duy nh\u1ea5t, \u0111\u1ed1i t\u00e1c \u0111\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_quan_he_tai_chinh_va_no_vay_Trong_tam_thanh_tra\"><\/span><b>Nh\u00f3m quan h\u1ec7 t\u00e0i ch\u00ednh v\u00e0 n\u1ee3 vay (Tr\u1ecdng t\u00e2m thanh tra)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i sao m\u1ed1i quan h\u1ec7 n\u1ee3 vay l\u1ea1i n\u1eb1m trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft? B\u1edfi l\u1ebd d\u00f2ng ti\u1ec1n vay m\u01b0\u1ee3n l\u00e0 c\u00f4ng c\u1ee5 chuy\u1ec3n gi\u00e1 d\u1ec5 th\u1ef1c hi\u1ec7n nh\u1ea5t.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vay n\u1ee3 chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn: Doanh nghi\u1ec7p cho b\u00ean kia vay ho\u1eb7c b\u1ea3o l\u00e3nh v\u1ed1n \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu v\u00e0 kho\u1ea3n n\u1ee3 n\u00e0y chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch v\u1edbi c\u00e1 nh\u00e2n qu\u1ea3n l\u00fd: N\u1ebfu doanh nghi\u1ec7p vay ho\u1eb7c m\u01b0\u1ee3n v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh (Gi\u00e1m \u0111\u1ed1c, T\u1ed5ng gi\u00e1m \u0111\u1ed1c) \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu, \u0111\u00e2y ch\u1eafc ch\u1eafn l\u00e0 m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ec3 hi\u1ec7n tr\u00ean Ph\u1ee5 l\u1ee5c I.<\/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\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/\">Vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_chi_tiet_cac_truong_hop_phai_ke_khai_giao_dich_lien_ket\"><\/span><b>Ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3910\" aria-describedby=\"caption-attachment-3910\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3910\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-chi-tiet-cac-truong-hop-phai-ke-khai-giao-dich-lien-ket.jpg\" alt=\"Ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-chi-tiet-cac-truong-hop-phai-ke-khai-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-chi-tiet-cac-truong-hop-phai-ke-khai-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-chi-tiet-cac-truong-hop-phai-ke-khai-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-chi-tiet-cac-truong-hop-phai-ke-khai-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Phan-tich-chi-tiet-cac-truong-hop-phai-ke-khai-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3910\" class=\"wp-caption-text\">Ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u00e3 x\u00e1c l\u1eadp \u0111\u01b0\u1ee3c m\u1ed1i quan h\u1ec7, m\u1ecdi lu\u1ed3ng ti\u1ec1n, h\u00e0ng h\u00f3a hay d\u1ecbch v\u1ee5 lu\u00e2n chuy\u1ec3n gi\u1eefa c\u00e1c b\u00ean \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 ph\u00e2n t\u00edch chuy\u00ean s\u00e2u v\u1ec1 t\u1eebng lo\u1ea1i giao d\u1ecbch c\u1ee5 th\u1ec3:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_mua_ban_trao_doi_tai_san_huu_hinh_va_vo_hinh\"><\/span><b>Giao d\u1ecbch mua, b\u00e1n, trao \u0111\u1ed5i t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh v\u00e0 v\u00f4 h\u00ecnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c giao d\u1ecbch n\u00e0y bao g\u1ed3m nguy\u00ean v\u1eadt li\u1ec7u, th\u00e0nh ph\u1ea9m, m\u00e1y m\u00f3c (t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh) v\u00e0 b\u1ea3n quy\u1ec1n th\u01b0\u01a1ng hi\u1ec7u, ph\u1ea7n m\u1ec1m, b\u1eb1ng s\u00e1ng ch\u1ebf (t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh). Trong danh m\u1ee5c c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh l\u00e0 kh\u00f3 x\u00e1c \u0111\u1ecbnh gi\u00e1 nh\u1ea5t. C\u01a1 quan thu\u1ebf th\u01b0\u1eddng soi x\u00e9t k\u1ef9 li\u1ec7u m\u1ee9c ph\u00ed b\u1ea3n quy\u1ec1n tr\u1ea3 cho c\u00f4ng ty m\u1eb9 c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi l\u1ee3i \u00edch m\u00e0 c\u00f4ng ty con t\u1ea1i Vi\u1ec7t Nam nh\u1eadn \u0111\u01b0\u1ee3c hay kh\u00f4ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_vay_cho_vay_va_cac_khoan_ho_tro_tai_chinh_dac_thu\"><\/span><b>Giao d\u1ecbch vay, cho vay v\u00e0 c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh \u0111\u1eb7c th\u00f9<\/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\u1ed9i dung c\u1ed1t l\u00f5i c\u1ee7a m\u1ecdi cu\u1ed9c thanh tra chuy\u1ec3n gi\u00e1. Doanh nghi\u1ec7p c\u1ea7n k\u00ea khai:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 kho\u1ea3n vay c\u00f3 l\u00e3i su\u1ea5t v\u00e0 c\u1ea3 nh\u1eefng kho\u1ea3n m\u01b0\u1ee3n ti\u1ec1n t\u1ea1m th\u1eddi kh\u00f4ng l\u00e3i su\u1ea5t. Nhi\u1ec1u k\u1ebf to\u00e1n cho r\u1eb1ng m\u01b0\u1ee3n kh\u00f4ng l\u00e3i th\u00ec kh\u00f4ng c\u00f3 ph\u00ed, kh\u00f4ng c\u1ea7n k\u00ea khai nh\u01b0ng th\u1ef1c t\u1ebf \u0111\u00e2y l\u00e0 sai l\u1ea7m ph\u1ed5 bi\u1ebfn khi\u1ebfn doanh nghi\u1ec7p b\u1ecb \u1ea5n \u0111\u1ecbnh thu nh\u1eadp l\u00e3i vay theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n ph\u00ed b\u1ea3o l\u00e3nh vay v\u1ed1n m\u00e0 c\u00f4ng ty m\u1eb9 thu t\u1eeb c\u00f4ng ty con. Trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft, ph\u00ed b\u1ea3o l\u00e3nh th\u01b0\u1eddng b\u1ecb qu\u00ean k\u00ea khai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u00f3t h\u1ed3 s\u01a1.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_cung_cap_dich_vu_noi_bo\"><\/span><b>Giao d\u1ecbch cung c\u1ea5p d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong xu h\u01b0\u1edbng qu\u1ea3n tr\u1ecb t\u1eadp trung n\u0103m 2026, c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia th\u01b0\u1eddng th\u00e0nh l\u1eadp c\u00e1c trung t\u00e2m d\u1ecbch v\u1ee5 d\u00f9ng chung v\u1ec1 IT, nh\u00e2n s\u1ef1, k\u1ebf to\u00e1n. Vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed d\u1ecbch v\u1ee5 n\u00e0y t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u1ec1 Vi\u1ec7t Nam ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng. \u0110\u1ec3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd khi k\u00ea khai c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft, d\u1ecbch v\u1ee5 \u0111\u00f3 ph\u1ea3i th\u1ef1c s\u1ef1 c\u1ea7n thi\u1ebft cho ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a b\u00ean nh\u1eadn v\u00e0 kh\u00f4ng tr\u00f9ng l\u1eb7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoa_thuan_mua_ban_su_dung_chung_nguon_luc_va_chia_se_chi_phi\"><\/span><b>Th\u1ecfa thu\u1eadn mua b\u00e1n, s\u1eed d\u1ee5ng chung ngu\u1ed3n l\u1ef1c v\u00e0 chia s\u1ebb chi ph\u00ed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p li\u00ean k\u1ebft th\u01b0\u1eddng k\u00fd k\u1ebft th\u1ecfa thu\u1eadn c\u00f9ng ph\u00e1t tri\u1ec3n m\u1ed9t d\u1ef1 \u00e1n ho\u1eb7c s\u1eed d\u1ee5ng chung h\u1ec7 th\u1ed1ng kho b\u00e3i, v\u1eadn chuy\u1ec3n. Vi\u1ec7c ph\u00e2n chia c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y \u0111\u00f2i h\u1ecfi s\u1ef1 minh b\u1ea1ch tuy\u1ec7t \u0111\u1ed1i v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 \u0111\u1ec3 ch\u1ee9ng minh t\u00ednh h\u1ee3p l\u00fd tr\u01b0\u1edbc c\u01a1 quan qu\u1ea3n l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_chuyen_nhuong_von_va_dau_tu_tai_chinh\"><\/span><b>Giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n v\u00e0 \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n gi\u1eefa c\u00e1c c\u00f4ng ty con trong c\u00f9ng h\u1ec7 th\u1ed1ng c\u0169ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft. C\u01a1 quan thu\u1ebf s\u1ebd ki\u1ec3m tra xem m\u1ee9c gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 b\u1ecb &#8220;\u00e9p gi\u00e1&#8221; \u0111\u1ec3 tr\u00e1nh thu\u1ebf thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n hay kh\u00f4ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_va_He_thong_ho_so_chuyen_gia\"><\/span><b>Quy tr\u00ecnh th\u1ef1c hi\u1ec7n v\u00e0 H\u1ec7 th\u1ed1ng h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c nh\u1eadn di\u1ec7n c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft ch\u1ec9 l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u, b\u01b0\u1edbc ti\u1ebfp theo l\u00e0 ho\u00e0n thi\u1ec7n b\u1ed9 h\u1ed3 s\u01a1 tu\u00e2n th\u1ee7 theo quy \u0111\u1ecbnh t\u1ea1i <\/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><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c I (M\u1eabu 01): \u0110\u00e2y l\u00e0 t\u1edd khai t\u1ed5ng h\u1ee3p, y\u00eau c\u1ea7u doanh nghi\u1ec7p li\u1ec7t k\u00ea chi ti\u1ebft t\u00ean c\u00e1c b\u00ean li\u00ean k\u1ebft, gi\u00e1 tr\u1ecb giao d\u1ecbch v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng.<\/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): T\u1eadp trung v\u00e0o ph\u00e2n t\u00edch t\u00ednh kinh t\u1ebf c\u1ee7a doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam. Doanh nghi\u1ec7p ph\u1ea3i m\u00f4 t\u1ea3 chu\u1ed7i cung \u1ee9ng, ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, r\u1ee7i ro v\u00e0 th\u1ef1c hi\u1ec7n so s\u00e1nh t\u1ec9 su\u1ea5t l\u1ee3i nhu\u1eadn v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File): B\u1ea3n b\u00e1o c\u00e1o n\u00e0y cung c\u1ea5p th\u00f4ng tin v\u1ec1 c\u1ea5u tr\u00fac s\u1edf h\u1eefu, chu\u1ed7i gi\u00e1 tr\u1ecb v\u00e0 c\u00e1c ch\u00ednh s\u00e1ch chuy\u1ec3n gi\u00e1 chung c\u1ee7a to\u00e0n t\u1eadp \u0111o\u00e0n tr\u00ean quy m\u00f4 qu\u1ed1c t\u1ebf.<\/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 c\u00f3 doanh thu h\u1ee3p nh\u1ea5t t\u1eeb 18.000 t\u1ef7 VN\u0110. \u0110\u00e2y l\u00e0 c\u00f4ng c\u1ee5 \u0111\u1ec3 c\u00e1c qu\u1ed1c gia trao \u0111\u1ed5i th\u00f4ng tin thu\u1ebf, \u0111\u1ea3m b\u1ea3o c\u00e1c t\u1eadp \u0111o\u00e0n kh\u00f4ng chuy\u1ec3n l\u1ee3i nhu\u1eadn sang c\u00e1c &#8220;thi\u00ean \u0111\u01b0\u1eddng thu\u1ebf\u201d.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd: <\/b><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n n\u1ed9p Ph\u1ee5 l\u1ee5c I l\u00e0 c\u00f9ng th\u1eddi \u0111i\u1ec3m n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf TNDN (th\u01b0\u1eddng l\u00e0 ng\u00e0y 31\/3 h\u00e0ng n\u0103m). C\u00e1c h\u1ed3 s\u01a1 kh\u00e1c (Local File, Master File) ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 l\u01b0u tr\u1eef t\u1ea1i doanh nghi\u1ec7p \u0111\u1ec3 xu\u1ea5t tr\u00ecnh khi c\u00f3 y\u00eau c\u1ea7u ki\u1ec3m tra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_mien_tru_Hieu_dung_de_tranh_sai_sot\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb: Hi\u1ec3u \u0111\u00fang \u0111\u1ec3 tr\u00e1nh sai s\u00f3t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng cho c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p, lu\u1eadt ph\u00e1p quy \u0111\u1ecbnh m\u1ed9t s\u1ed1 ng\u01b0\u1ee1ng mi\u1ec5n tr\u1eeb l\u1eadp h\u1ed3 s\u01a1, tuy nhi\u00ean doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1eafm r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng doanh thu v\u00e0 giao d\u1ecbch: N\u1ebfu doanh thu n\u0103m d\u01b0\u1edbi 50 t\u1ef7 VN\u0110 v\u00e0 gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft d\u01b0\u1edbi 30 t\u1ef7 VN\u0110, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 qu\u1ed1c gia v\u00e0 H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng l\u1ee3i nhu\u1eadn: Doanh nghi\u1ec7p c\u00f3 doanh thu d\u01b0\u1edbi 200 t\u1ef7 VN\u0110 v\u00e0 duy tr\u00ec t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn (EBIT\/Doanh thu) tr\u00ean m\u1ee9c t\u1ed1i thi\u1ec3u (3 &#8211; 5% t\u00f9y ng\u00e0nh) c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ecfa thu\u1eadn APA: Doanh nghi\u1ec7p \u0111\u00e3 k\u00fd k\u1ebft th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf s\u1ebd c\u00f3 l\u1ed9 tr\u00ecnh tu\u00e2n th\u1ee7 ri\u00eang bi\u1ec7t.<\/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\/mien-lap-ho-so-giao-dich-lien-ket\/\">Mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft.<\/a><\/span><\/strong><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><b>C\u1ea3nh b\u00e1o:<\/b><span style=\"font-weight: 400;\"> R\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p l\u1ea7m t\u01b0\u1edfng r\u1eb1ng &#8220;\u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 l\u00e0 mi\u1ec5n k\u00ea khai&#8221;. \u0110\u00e2y l\u00e0 hi\u1ec3u l\u1ea7m tai h\u1ea1i. Ngay c\u1ea3 khi thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p Ph\u1ee5 l\u1ee5c I v\u00e0 li\u1ec7t k\u00ea \u0111\u1ea7y \u0111\u1ee7 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong n\u0103m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_khong_che_chi_phi_lai_vay\"><\/span><b>R\u1ee7i ro kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng h\u1ec7 l\u1ee5y tr\u1ef1c ti\u1ebfp nh\u1ea5t khi r\u01a1i v\u00e0o c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 vi\u1ec7c chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf theo \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh 132. Theo \u0111\u00f3, t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 30% EBITDA. \u0110i\u1ec1u \u0111\u00e1ng n\u00f3i l\u00e0 quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng cho t\u1ed5ng chi ph\u00ed l\u00e3i vay, bao g\u1ed3m c\u1ea3 l\u00e3i vay ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, n\u1ebfu doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh b\u1ea5t k\u1ef3 quan h\u1ec7 li\u00ean k\u1ebft n\u00e0o kh\u00e1c. \u0110\u00e2y l\u00e0 r\u00e0o c\u1ea3n l\u1edbn cho c\u00e1c doanh nghi\u1ec7p \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, c\u1ea7n v\u1ed1n vay l\u1edbn nh\u01b0ng l\u1ee3i nhu\u1eadn ch\u01b0a b\u00f9 \u0111\u1eafp \u0111\u01b0\u1ee3c chi ph\u00ed.<\/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\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132\/\">C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_loi_thuong_gap_khi_xac_dinh_cac_truong_hop_phai_ke_khai_giao_dich_lien_ket\"><\/span><b>Nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3909\" aria-describedby=\"caption-attachment-3909\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3909\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-loi-thuong-gap-khi-xac-dinh-cac-truong-hop-phai-ke-khai-giao-dich-lien-ket.jpg\" alt=\"Nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-loi-thuong-gap-khi-xac-dinh-cac-truong-hop-phai-ke-khai-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-loi-thuong-gap-khi-xac-dinh-cac-truong-hop-phai-ke-khai-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-loi-thuong-gap-khi-xac-dinh-cac-truong-hop-phai-ke-khai-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-loi-thuong-gap-khi-xac-dinh-cac-truong-hop-phai-ke-khai-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-loi-thuong-gap-khi-xac-dinh-cac-truong-hop-phai-ke-khai-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3909\" class=\"wp-caption-text\">Nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean kinh nghi\u1ec7m h\u1ed7 tr\u1ee3 thanh tra thu\u1ebf th\u1ef1c t\u1ebf, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c sai s\u00f3t doanh nghi\u1ec7p th\u01b0\u1eddng m\u1eafc ph\u1ea3i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecf s\u00f3t quan h\u1ec7 gia \u0111\u00ecnh: Kh\u00f4ng k\u00ea khai giao d\u1ecbch v\u1edbi c\u00f4ng ty c\u1ee7a v\u1ee3\/ch\u1ed3ng\/anh em ru\u1ed9t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng k\u00ea khai kho\u1ea3n vay c\u00e1 nh\u00e2n qu\u1ea3n l\u00fd: M\u01b0\u1ee3n ti\u1ec1n c\u1ee7a Gi\u00e1m \u0111\u1ed1c \u0111\u1ec3 b\u1ed5 sung v\u1ed1n l\u01b0u \u0111\u1ed9ng m\u00e0 kh\u00f4ng k\u00ea khai v\u00e0o Ph\u1ee5 l\u1ee5c I.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1ea7m l\u1eabn gi\u1eefa quan h\u1ec7 \u0111\u1ed1i t\u00e1c v\u00e0 quan h\u1ec7 li\u00ean k\u1ebft: Kh\u00f4ng nh\u1eadn di\u1ec7n \u0111\u01b0\u1ee3c vi\u1ec7c ph\u1ee5 thu\u1ed9c 50% doanh thu\/nguy\u00ean li\u1ec7u t\u1eeb m\u1ed9t \u0111\u1ed1i t\u00e1c l\u00e0 \u0111\u00e3 x\u00e1c l\u1eadp quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1: S\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (CUP) trong khi kh\u00f4ng c\u00f3 d\u1eef li\u1ec7u \u0111\u1ed1i chi\u1ebfu chu\u1ea9n x\u00e1c, d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb b\u00e1c b\u1ecf h\u1ed3 s\u01a1.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u00e1nh nh\u1eefng sai s\u00f3t c\u00f3 th\u1ec3 x\u1ea3y ra l\u00e0m \u1ea3nh h\u01b0\u1edfng t\u1edbi doanh nghi\u1ec7p, doanh nghi\u1ec7p n\u00ean tham v\u1ea5n <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-giao-dich-lien-ket\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u1ed9c l\u1eadp chuy\u00ean giao d\u1ecbch li\u00ean k\u1ebft uy t\u00edn v\u00e0 c\u00f3 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t th\u1eadt k\u1ef9 c\u00e1c giao d\u1ecbch c\u0169ng nh\u01b0 c\u00e1c m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chien_luoc_quan_ly_tuan_thu_cho_doanh_nghiep\"><\/span><b>Chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 cho doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t r\u1ee7i ro t\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t: Thi\u1ebft l\u1eadp danh m\u1ee5c c\u00e1c b\u00ean li\u00ean k\u1ebft ngay t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i li\u1ec7u h\u00f3a: L\u1eadp h\u1ee3p \u0111\u1ed3ng \u0111\u1ea7y \u0111\u1ee7, ch\u1eb7t ch\u1ebd cho m\u1ecdi giao d\u1ecbch n\u1ed9i b\u1ed9, ghi r\u00f5 m\u1ee5c \u0111\u00edch kinh t\u1ebf v\u00e0 l\u1ee3i \u00edch c\u1ee7a c\u00e1c b\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u so s\u00e1nh (Benchmarking): S\u1eed d\u1ee5ng c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u chuy\u00ean nghi\u1ec7p (nh\u01b0 Orbis ho\u1eb7c d\u1eef li\u1ec7u ng\u00e0nh c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf) \u0111\u1ec3 ki\u1ec3m tra xem t\u1ec9 su\u1ea5t l\u1ee3i nhu\u1eadn c\u1ee7a m\u00ecnh c\u00f3 n\u1eb1m trong kho\u1ea3ng th\u1ecb tr\u01b0\u1eddng hay kh\u00f4ng.<\/span><\/li>\n<\/ul>\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;\">Hi\u1ec3u \u0111\u00fang v\u00e0 \u0111\u1ee7 v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 doanh nghi\u1ec7p v\u1eadn h\u00e0nh an to\u00e0n v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed thu\u1ebf. . V\u1edbi s\u1ef1 th\u1eaft ch\u1eb7t qu\u1ea3n l\u00fd c\u1ee7a c\u01a1 quan Thu\u1ebf n\u0103m 2026, s\u1ef1 ch\u1ee7 \u0111\u1ed9ng v\u00e0 t\u00ednh minh b\u1ea1ch trong b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 n\u0103ng l\u1ef1c c\u1ea1nh tranh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eebng \u0111\u1ec3 nh\u1eefng thi\u1ebfu s\u00f3t nh\u1ecf trong vi\u1ec7c k\u00ea khai d\u1eabn \u0111\u1ebfn nh\u1eefng t\u1ed5n th\u1ea5t t\u00e0i ch\u00ednh l\u1edbn. Ch\u1ee7 \u0111\u1ed9ng tham v\u1ea5n c\u00e1c chuy\u00ean gia chuy\u1ec3n gi\u00e1 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng m\u1ecdi giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec1u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng (Arm\u2019s Length).<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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_cac_truong_hop_phai_ke_khai_giao_dich_lien_ket\"><\/span><b>H\u1ecfi \u0111\u00e1p v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai 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=\"Doanh_nghiep_vay_von_ngan_hang_co_duoc_xem_la_giao_dich_lien_ket_khong\"><\/span>Doanh nghi\u1ec7p vay v\u1ed1n ng\u00e2n h\u00e0ng c\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 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\tVay ng\u00e2n h\u00e0ng tr\u1edf th\u00e0nh giao d\u1ecbch li\u00ean k\u1ebft khi ng\u00e2n h\u00e0ng cho vay \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu v\u00e0 kho\u1ea3n n\u00e0y chi\u1ebfm tr\u00ean 50% t\u1ed5ng n\u1ee3 trung, d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p. Trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u00e2y l\u00e0 r\u1ee7i ro ti\u1ec1m \u1ea9n khi\u1ebfn t\u1ed5ng chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf \u1edf m\u1ee9c 30% EBITDA.                    <\/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=\"Muon_tien_Giam_doc_khong_lai_suat_co_can_ke_khai_Phu_luc_I_khong\"><\/span>M\u01b0\u1ee3n ti\u1ec1n Gi\u00e1m \u0111\u1ed1c kh\u00f4ng l\u00e3i su\u1ea5t c\u00f3 c\u1ea7n k\u00ea khai Ph\u1ee5 l\u1ee5c I 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\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh n\u1eafm gi\u1eef \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p, vi\u1ec7c m\u01b0\u1ee3n ti\u1ec1n l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft. \u0110\u00e2y l\u00e0 m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u1ecdng y\u1ebfu. Doanh nghi\u1ec7p c\u1ea7n k\u00ea khai gi\u00e1 tr\u1ecb giao d\u1ecbch v\u00e0 \u0111\u1ed1i m\u1eb7t r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh doanh thu l\u00e3i vay theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng.                    <\/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=\"Hai_doanh_nghiep_cung_mot_chu_so_huu_nhung_khong_mua_ban_gi_co_phai_ke_khai_khong\"><\/span>Hai doanh nghi\u1ec7p c\u00f9ng m\u1ed9t ch\u1ee7 s\u1edf h\u1eefu nh\u01b0ng kh\u00f4ng mua b\u00e1n g\u00ec c\u00f3 ph\u1ea3i k\u00ea khai kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNgh\u0129a v\u1ee5 k\u00ea khai ch\u1ec9 ph\u00e1t sinh khi c\u00f3 giao d\u1ecbch kinh t\u1ebf th\u1ef1c t\u1ebf. D\u00f9 hai \u0111\u01a1n v\u1ecb c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo ti\u00eau ch\u00ed s\u1edf h\u1eefu nh\u01b0ng n\u1ebfu trong k\u1ef3 t\u00ednh thu\u1ebf kh\u00f4ng ph\u00e1t sinh b\u1ea5t k\u1ef3 giao d\u1ecbch mua b\u00e1n, vay m\u01b0\u1ee3n hay d\u1ecbch v\u1ee5 n\u00e0o, doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft.                    <\/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_muc_30_EBITDA_co_duoc_chuyen_sang_nam_sau_khong\"><\/span>Chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c 30% EBITDA c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m sau 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. Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb do v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo khi x\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb. Th\u1eddi gian chuy\u1ec3n li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m, \u00e1p d\u1ee5ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132.                    <\/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=\"Mien_lap_ho_so_xac_dinh_gia_co_dong_nghia_voi_mien_nop_Phu_luc_I\"><\/span>Mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u00f3 \u0111\u1ed3ng ngh\u0129a v\u1edbi mi\u1ec5n n\u1ed9p Ph\u1ee5 l\u1ee5c I?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTuy\u1ec7t \u0111\u1ed1i kh\u00f4ng. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 qu\u1ed1c gia ho\u1eb7c H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u n\u1ebfu doanh thu d\u01b0\u1edbi ng\u01b0\u1ee1ng quy \u0111\u1ecbnh, nh\u01b0ng v\u1eabn ph\u1ea3i n\u1ed9p Ph\u1ee5 l\u1ee5c I k\u00e8m t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ec3 b\u00e1o c\u00e1o c\u00e1c giao d\u1ecbch ph\u00e1t sinh trong n\u0103m t\u00e0i ch\u00ednh.                    <\/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_gia_thi_truong_cho_giao_dich_tai_san_vo_hinh\"><\/span>L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng cho giao d\u1ecbch t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh nh\u01b0 b\u1ea3n quy\u1ec1n hay th\u01b0\u01a1ng hi\u1ec7u, chuy\u00ean gia th\u01b0\u1eddng s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh l\u1ee3i nhu\u1eadn ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i. Khi k\u00ea khai doanh nghi\u1ec7p c\u1ea7n c\u00f3 h\u1ed3 s\u01a1 ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng DEMPE (Ph\u00e1t tri\u1ec3n, C\u1ea3i thi\u1ec7n, Duy tr\u00ec, B\u1ea3o v\u1ec7, Khai th\u00e1c) \u0111\u1ec3 ch\u1ee9ng minh t\u00ednh h\u1ee3p l\u00fd.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_quan_thue_su_dung_du_lieu_nao_de_kiem_tra_giao_dich_lien_ket\"><\/span>C\u01a1 quan thu\u1ebf s\u1eed d\u1ee5ng d\u1eef li\u1ec7u n\u00e0o \u0111\u1ec3 ki\u1ec3m tra 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\tNg\u00e0nh thu\u1ebf s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng Big Data k\u1ebft n\u1ed1i li\u00ean qu\u1ed1c gia v\u00e0 d\u1eef li\u1ec7u t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh. M\u1ecdi sai l\u1ec7ch trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd b\u1ecb \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng tr\u00ean h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd r\u1ee7i ro t\u1ef1 \u0111\u1ed9ng \u0111\u1ec3 ph\u00e1t hi\u1ec7n d\u1ea5u hi\u1ec7u chuy\u1ec3n gi\u00e1.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p vay v\u1ed1n ng\u00e2n h\u00e0ng c\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 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\": \"Vay ng\u00e2n h\u00e0ng tr\u1edf th\u00e0nh giao d\u1ecbch li\u00ean k\u1ebft khi ng\u00e2n h\u00e0ng cho vay \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu v\u00e0 kho\u1ea3n n\u00e0y chi\u1ebfm tr\u00ean 50% t\u1ed5ng n\u1ee3 trung, d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p. 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Doanh nghi\u1ec7p c\u1ea7n k\u00ea khai gi\u00e1 tr\u1ecb giao d\u1ecbch v\u00e0 \u0111\u1ed1i m\u1eb7t r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh doanh thu l\u00e3i vay theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng.\"\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\": \"Hai doanh nghi\u1ec7p c\u00f9ng m\u1ed9t ch\u1ee7 s\u1edf h\u1eefu nh\u01b0ng kh\u00f4ng mua b\u00e1n g\u00ec c\u00f3 ph\u1ea3i k\u00ea khai kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ngh\u0129a v\u1ee5 k\u00ea khai ch\u1ec9 ph\u00e1t sinh khi c\u00f3 giao d\u1ecbch kinh t\u1ebf th\u1ef1c t\u1ebf. D\u00f9 hai \u0111\u01a1n v\u1ecb c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo ti\u00eau ch\u00ed s\u1edf h\u1eefu nh\u01b0ng n\u1ebfu trong k\u1ef3 t\u00ednh thu\u1ebf kh\u00f4ng ph\u00e1t sinh b\u1ea5t k\u1ef3 giao d\u1ecbch mua b\u00e1n, vay m\u01b0\u1ee3n hay d\u1ecbch v\u1ee5 n\u00e0o, doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft.\"\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 m\u1ee9c 30% EBITDA c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m sau 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. Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb do v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo khi x\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb. Th\u1eddi gian chuy\u1ec3n li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m, \u00e1p d\u1ee5ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132.\"\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\": \"Mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u00f3 \u0111\u1ed3ng ngh\u0129a v\u1edbi mi\u1ec5n n\u1ed9p Ph\u1ee5 l\u1ee5c I?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 qu\u1ed1c gia ho\u1eb7c H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u n\u1ebfu doanh thu d\u01b0\u1edbi ng\u01b0\u1ee1ng quy \u0111\u1ecbnh, nh\u01b0ng v\u1eabn ph\u1ea3i n\u1ed9p Ph\u1ee5 l\u1ee5c I k\u00e8m t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ec3 b\u00e1o c\u00e1o c\u00e1c giao d\u1ecbch ph\u00e1t sinh trong n\u0103m t\u00e0i ch\u00ednh.\"\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 gi\u00e1 th\u1ecb tr\u01b0\u1eddng cho giao d\u1ecbch t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh nh\u01b0 b\u1ea3n quy\u1ec1n hay th\u01b0\u01a1ng hi\u1ec7u, chuy\u00ean gia th\u01b0\u1eddng s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh l\u1ee3i nhu\u1eadn ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i. Khi k\u00ea khai doanh nghi\u1ec7p c\u1ea7n c\u00f3 h\u1ed3 s\u01a1 ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng DEMPE (Ph\u00e1t tri\u1ec3n, C\u1ea3i thi\u1ec7n, Duy tr\u00ec, B\u1ea3o v\u1ec7, Khai th\u00e1c) \u0111\u1ec3 ch\u1ee9ng minh t\u00ednh h\u1ee3p 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\": \"C\u01a1 quan thu\u1ebf s\u1eed d\u1ee5ng d\u1eef li\u1ec7u n\u00e0o \u0111\u1ec3 ki\u1ec3m tra 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\": \"Ng\u00e0nh thu\u1ebf s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng Big Data k\u1ebft n\u1ed1i li\u00ean qu\u1ed1c gia v\u00e0 d\u1eef li\u1ec7u t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh. M\u1ecdi sai l\u1ec7ch trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd b\u1ecb \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng tr\u00ean h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd r\u1ee7i ro t\u1ef1 \u0111\u1ed9ng \u0111\u1ec3 ph\u00e1t hi\u1ec7n d\u1ea5u hi\u1ec7u chuy\u1ec3n gi\u00e1.\"\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 n\u1ec1n kinh t\u1ebf s\u1ed1 ph\u00e1t tri\u1ec3n v\u01b0\u1ee3t b\u1eadc v\u00e0o n\u0103m 2026, c\u01a1 quan Thu\u1ebf Vi\u1ec7t Nam \u0111\u00e3 tri\u1ec3n khai c\u00e1c h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd r\u1ee7i ro th\u00f4ng minh, k\u1ebft n\u1ed1i d\u1eef li\u1ec7u li\u00ean th\u00f4ng v\u1edbi c\u00e1c ng\u00e2n h\u00e0ng v\u00e0 t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf. Vi\u1ec7c nh\u1eadn di\u1ec7n ch\u00ednh x\u00e1c c\u00e1c tr\u01b0\u1eddng [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3908,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3907","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\/3907","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=3907"}],"version-history":[{"count":2,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3907\/revisions"}],"predecessor-version":[{"id":3913,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3907\/revisions\/3913"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/3908"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=3907"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=3907"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=3907"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}