{"id":3980,"date":"2026-05-05T16:10:24","date_gmt":"2026-05-05T09:10:24","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3980"},"modified":"2026-05-05T16:41:36","modified_gmt":"2026-05-05T09:41:36","slug":"ho-so-xac-dinh-gia-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/","title":{"rendered":"H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang Ngh\u1ecb \u0111\u1ecbnh 132: H\u1ed7 tr\u1ee3 tr\u1ecdn g\u00f3i"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf to\u00e0n c\u1ea7u h\u00f3a ng\u00e0y c\u00e0ng s\u00e2u r\u1ed9ng, c\u00e1c giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi v\u00e0 n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n tr\u1edf th\u00e0nh m\u1ed9t ph\u1ea7n t\u1ea5t y\u1ebfu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh. Tuy nhi\u00ean, \u0111i k\u00e8m v\u1edbi \u0111\u00f3 l\u00e0 s\u1ef1 gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd t\u1eeb c\u01a1 quan thu\u1ebf nh\u1eb1m ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf v\u00e0 chuy\u1ec3n l\u1ee3i nhu\u1eadn (BEPS). T\u1ea1i Vi\u1ec7t Nam, vi\u1ec7c l\u1eadp v\u00e0 l\u01b0u gi\u1eef h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c theo <\/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;\"> m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 then ch\u1ed1t gi\u00fap doanh nghi\u1ec7p b\u1ea3o v\u1ec7 t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u1ea5u tr\u00fac h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i l\u1eadp, c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb, th\u1eddi h\u1ea1n l\u01b0u gi\u1eef v\u00e0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ph\u00f2ng ng\u1eeba r\u1ee7i ro thu\u1ebf trong n\u0103m 2026.\u00a0<\/span><\/p>\n<figure id=\"attachment_3987\" aria-describedby=\"caption-attachment-3987\" style=\"width: 1536px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3987\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/ChatGPT-Image-May-5-2026-04_40_35-PM.png\" alt=\"T\u1ed5ng quan h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1536\" height=\"1024\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/ChatGPT-Image-May-5-2026-04_40_35-PM.png 1536w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/ChatGPT-Image-May-5-2026-04_40_35-PM-300x200.png 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/ChatGPT-Image-May-5-2026-04_40_35-PM-1024x683.png 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/ChatGPT-Image-May-5-2026-04_40_35-PM-768x512.png 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/ChatGPT-Image-May-5-2026-04_40_35-PM-18x12.png 18w\" sizes=\"auto, (max-width: 1536px) 100vw, 1536px\" \/><figcaption id=\"caption-attachment-3987\" class=\"wp-caption-text\">T\u1ed5ng quan h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\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\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Tam_quan_trong_cua_viec_quan_ly_gia_giao_dich_lien_ket\" >T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c qu\u1ea3n l\u00fd gi\u00e1 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-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Doi_tuong_nao_phai_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket\" >\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Phan_loai_doanh_nghiep_thuoc_dien_dieu_chinh\" >Ph\u00e2n lo\u1ea1i doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u0111i\u1ec1u ch\u1ec9nh<\/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\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Cac_truong_hop_duoc_mien_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Danh_muc_ho_so_xac_dinh_gia_giao_dich_lien_ket_bao_gom_nhung_gi\" >Danh m\u1ee5c h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft bao g\u1ed3m nh\u1eefng g\u00ec?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Ho_so_quoc_gia_Local_File\" >H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Ho_so_tap_doan_toan_cau_Master_File\" >H\u1ed3 s\u01a1 t\u1eadp \u0111o\u00e0n to\u00e0n c\u1ea7u (Master File)<\/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\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\" >B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Quy_dinh_ve_luu_giu_va_cung_cap_ho_so_cho_co_quan_Thue\" >Quy \u0111\u1ecbnh v\u1ec1 l\u01b0u gi\u1eef v\u00e0 cung c\u1ea5p h\u1ed3 s\u01a1 cho c\u01a1 quan Thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Nhung_loi_thuong_gap_khien_ho_so_xac_dinh_gia_giao_dich_lien_ket_bi_bac_bo\" >Nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi\u1ebfn h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft b\u1ecb b\u00e1c b\u1ecf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Bi_quyet_toi_uu_ho_so_xac_dinh_gia_giao_dich_lien_ket\" >B\u00ed quy\u1ebft t\u1ed1i \u01b0u h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Kiem_soat_chi_phi_lai_vay_va_EBITDA\" >Ki\u1ec3m so\u00e1t chi ph\u00ed l\u00e3i vay v\u00e0 EBITDA<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Ung_dung_cong_nghe_va_du_lieu_lon\" >\u1ee8ng d\u1ee5ng c\u00f4ng ngh\u1ec7 v\u00e0 d\u1eef li\u1ec7u l\u1edbn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Thiet_lap_quy_trinh_ra_soat_suc_khoe_thue\" >Thi\u1ebft l\u1eadp quy tr\u00ecnh r\u00e0 so\u00e1t s\u1ee9c kh\u1ecfe thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Ket_luan_va_khuyen_nghi\" >K\u1ebft lu\u1eadn v\u00e0 khuy\u1ebfn ngh\u1ecb<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accoutant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accoutant Network<\/a><\/li><\/ul><\/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\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Giai_dap_thac_mac_ve_ho_so_xac_dinh_gia_giao_dich_lien_ket\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Ho_so_xac_dinh_gia_giao_dich_lien_ket_gom_nhung_gi\" >H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec?<\/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\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Truong_hop_nao_duoc_mien_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket\" >Tr\u01b0\u1eddng h\u1ee3p n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Ho_so_xac_dinh_gia_giao_dich_lien_ket_phai_chuan_bi_khi_nao\" >H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i chu\u1ea9n b\u1ecb khi n\u00e0o?<\/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\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Khong_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_co_bi_phat_khong\" >Kh\u00f4ng l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 b\u1ecb ph\u1ea1t 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\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Ho_so_xac_dinh_gia_giao_dich_lien_ket_phai_luu_giu_bao_lau\" >H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i l\u01b0u gi\u1eef bao l\u00e2u?<\/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\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Chi_phi_lai_vay_co_anh_huong_den_ho_so_xac_dinh_gia_khong\" >Chi ph\u00ed l\u00e3i vay c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_viec_quan_ly_gia_giao_dich_lien_ket\"><\/span><b>T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft \u0111\u00e3 chuy\u1ec3n m\u00ecnh m\u1ea1nh m\u1ebd t\u1eeb giai \u0111o\u1ea1n khuy\u1ebfn kh\u00edch t\u1ef1 nguy\u1ec7n sang ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd d\u1ef1a tr\u00ean r\u1ee7i ro. H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 t\u1eadp h\u1ee3p c\u00e1c t\u00e0i li\u1ec7u, d\u1eef li\u1ec7u v\u00e0 ph\u00e2n t\u00edch kinh t\u1ebf nh\u1eb1m ch\u1ee9ng minh r\u1eb1ng c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng (Arm\u2019s Length Principle).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng chu\u1ea9n b\u1ecb k\u1ef9 l\u01b0\u1ee1ng h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf, ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 \u1ea3nh h\u01b0\u1edfng nghi\u00eam tr\u1ecdng \u0111\u1ebfn uy t\u00edn tr\u00ean th\u1ecb tr\u01b0\u1eddng. \u0110\u1eb7c bi\u1ec7t trong k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2026, khi c\u00e1c h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u c\u1ee7a ng\u00e0nh Thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1ed1 h\u00f3a \u0111\u1ed3ng b\u1ed9, vi\u1ec7c s\u1edf h\u1eefu m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n ch\u1ec9nh l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed thu\u1ebf v\u00e0 tr\u00e1nh c\u00e1c kho\u1ea3n ph\u1ea1t kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_nao_phai_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3985\" aria-describedby=\"caption-attachment-3985\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3985\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Doi-tuong-phai-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Doi-tuong-phai-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Doi-tuong-phai-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Doi-tuong-phai-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Doi-tuong-phai-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Doi-tuong-phai-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3985\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb c\u00e1c chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t giao d\u1ecbch th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_loai_doanh_nghiep_thuoc_dien_dieu_chinh\"><\/span><b>Ph\u00e2n lo\u1ea1i doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u0111i\u1ec1u ch\u1ec9nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i quan t\u00e2m \u0111\u1ebfn vi\u1ec7c l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 s\u1edf h\u1eefu v\u1ed1n tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p c\u00f9ng ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp c\u1ee7a m\u1ed9t b\u00ean th\u1ee9 ba (quan h\u1ec7 anh &#8211; em trong t\u1eadp \u0111o\u00e0n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh c\u00e1c giao d\u1ecbch mua, b\u00e1n, thu\u00ea, cho thu\u00ea, chuy\u1ec3n nh\u01b0\u1ee3ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n v\u1edbi b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t, c\u00e1c giao d\u1ecbch vay v\u1ed1n, b\u1ea3o l\u00e3nh v\u1ed1n vay gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t c\u0169ng thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_mien_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec1u ph\u1ea3i l\u1eadp b\u1ed9 h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng v\u1eabn ph\u1ea3i n\u1ed9p c\u00e1c ph\u1ee5 l\u1ee5c k\u00ea khai theo quy \u0111\u1ecbnh bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng trong m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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 (APA) v\u00e0 \u0111\u00e3 n\u1ed9p b\u00e1o c\u00e1o APA th\u01b0\u1eddng ni\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n (ph\u00e2n ph\u1ed1i ho\u1eb7c s\u1ea3n xu\u1ea5t gia c\u00f4ng), kh\u00f4ng ph\u00e1t sinh doanh thu t\u1eeb khai th\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 c\u00f3 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay v\u00e0 thu\u1ebf (EBIT) \u0111\u1ea1t ng\u01b0\u1ee1ng an to\u00e0n t\u1eeb 5% \u0111\u1ebfn 15% t\u00f9y ng\u00e0nh ngh\u1ec1.<\/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>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> D\u00f9 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp, doanh nghi\u1ec7p v\u1eabn c\u1ea7n l\u01b0u tr\u1eef c\u00e1c b\u1eb1ng ch\u1ee9ng s\u1ed1 li\u1ec7u \u0111\u1ec3 gi\u1ea3i tr\u00ecnh l\u00fd do mi\u1ec5n tr\u1eeb n\u1ebfu c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u r\u00e0 so\u00e1t h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i tr\u1ee5 s\u1edf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Danh_muc_ho_so_xac_dinh_gia_giao_dich_lien_ket_bao_gom_nhung_gi\"><\/span><b>Danh m\u1ee5c h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft bao g\u1ed3m nh\u1eefng g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3984\" aria-describedby=\"caption-attachment-3984\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3984\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Danh-muc-ho-so-xac-dinh-gia-giao-dich-lien-ket.jpg\" alt=\"Danh m\u1ee5c h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Danh-muc-ho-so-xac-dinh-gia-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Danh-muc-ho-so-xac-dinh-gia-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Danh-muc-ho-so-xac-dinh-gia-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Danh-muc-ho-so-xac-dinh-gia-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Danh-muc-ho-so-xac-dinh-gia-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3984\" class=\"wp-caption-text\">Danh m\u1ee5c h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, c\u1ea5u tr\u00fac c\u1ee7a b\u1ed9 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf theo m\u00f4 h\u00ecnh ba t\u1ea7ng nh\u1eb1m bao qu\u00e1t t\u1eeb chi ti\u1ebft \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ebfn t\u1ed5ng th\u1ec3 to\u00e0n c\u1ea7u. Vi\u1ec7c chu\u1ea9n b\u1ecb thi\u1ebfu b\u1ea5t k\u1ef3 t\u1ea7ng n\u00e0o c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft b\u1ecb coi l\u00e0 kh\u00f4ng h\u1ee3p l\u1ec7.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_quoc_gia_Local_File\"><\/span><b>H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 qu\u1ed1c gia l\u00e0 t\u00e0i li\u1ec7u quan tr\u1ecdng nh\u1ea5t \u0111\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf s\u1edf t\u1ea1i. N\u1ed9i dung c\u1ee7a h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u1edf c\u1ea5p \u0111\u1ed9 n\u00e0y t\u1eadp trung v\u00e0o:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin \u0111\u01a1n v\u1ecb: M\u00f4 t\u1ea3 chi ti\u1ebft s\u01a1 \u0111\u1ed3 t\u1ed5 ch\u1ee9c, qu\u1ea3n l\u00fd, chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n kinh doanh v\u00e0 danh m\u1ee5c c\u00e1c \u0111\u1ed1i th\u1ee7 c\u1ea1nh tranh ch\u00ednh t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ti\u1ebft giao d\u1ecbch: Li\u1ec7t k\u00ea c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong n\u0103m, gi\u00e1 tr\u1ecb giao d\u1ecbch, c\u00e1c h\u1ee3p \u0111\u1ed3ng li\u00ean quan v\u00e0 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n th\u1ef1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<blockquote><p><strong>Xem chi ti\u1ebft: <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/ho-so-quoc-gia-giao-dich-lien-ket-2026\/\">H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft.<\/a><\/span><\/strong><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng (FAR Analysis): \u0110\u00e2y \u0111\u01b0\u1ee3c xem l\u00e0 ph\u1ea7n quan tr\u1ecdng nh\u1ea5t c\u1ee7a h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. Doanh nghi\u1ec7p c\u1ea7n ch\u1ee9ng minh \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn thu v\u1ec1 t\u01b0\u01a1ng x\u1ee9ng v\u1edbi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9c n\u0103ng th\u1ef1c hi\u1ec7n: S\u1ea3n xu\u1ea5t, l\u1eafp r\u00e1p, nghi\u00ean c\u1ee9u, ti\u1ebfp th\u1ecb hay h\u1ed7 tr\u1ee3 k\u1ef9 thu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n s\u1eed d\u1ee5ng: M\u00e1y m\u00f3c, nh\u00e0 x\u01b0\u1edfng, s\u1edf h\u1eefu tr\u00ed tu\u1ec7, ph\u1ea7n m\u1ec1m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro g\u00e1nh ch\u1ecbu: R\u1ee7i ro t\u1ef7 gi\u00e1, r\u1ee7i ro thu h\u1ed3i n\u1ee3, r\u1ee7i ro l\u1ed7i s\u1ea3n ph\u1ea9m.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch so s\u00e1nh (Benchmarking): T\u00ecm ki\u1ebfm c\u00e1c doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp c\u00f3 ch\u1ee9c n\u0103ng t\u01b0\u01a1ng \u0111\u1ed3ng \u0111\u1ec3 l\u00e0m m\u1ed1c so s\u00e1nh bi\u00ean l\u1ee3i nhu\u1eadn trong h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_tap_doan_toan_cau_Master_File\"><\/span><b>H\u1ed3 s\u01a1 t\u1eadp \u0111o\u00e0n to\u00e0n c\u1ea7u (Master File)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 H\u1ed3 s\u01a1 t\u1eadp \u0111o\u00e0n to\u00e0n c\u1ea7u. T\u00e0i li\u1ec7u n\u00e0y cung c\u1ea5p b\u1ee9c tranh l\u1edbn v\u1ec1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 c\u1ea5u s\u1edf h\u1eefu v\u00e0 c\u00e1c th\u1ef1c th\u1ec3 kinh doanh c\u1ee7a t\u1eadp \u0111o\u00e0n tr\u00ean to\u00e0n th\u1ebf gi\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Danh m\u1ee5c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh quan tr\u1ecdng v\u00e0 ai l\u00e0 ng\u01b0\u1eddi s\u1edf h\u1eefu, khai th\u00e1c ch\u00fang.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c th\u1ecfa thu\u1eadn t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9, ch\u00ednh s\u00e1ch c\u1ea5p v\u1ed1n v\u00e0 b\u1ea3o l\u00e3nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t v\u00e0 c\u00e1c th\u1ecfa thu\u1eadn thu\u1ebf \u0111\u1eb7c bi\u1ec7t c\u1ee7a t\u1eadp \u0111o\u00e0n v\u1edbi c\u00e1c qu\u1ed1c gia kh\u00e1c.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\"><\/span><b>B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o n\u00e0y y\u00eau c\u1ea7u s\u1ef1 minh b\u1ea1ch v\u1ec1 vi\u1ec7c ph\u00e2n b\u1ed5 thu nh\u1eadp, s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p v\u00e0 c\u00e1c ch\u1ec9 s\u1ed1 kinh t\u1ebf t\u1ea1i m\u1ed7i qu\u1ed1c gia m\u00e0 t\u1eadp \u0111o\u00e0n ho\u1ea1t \u0111\u1ed9ng. N\u1ebfu c\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 n\u1ed9p b\u00e1o c\u00e1o n\u00e0y, doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam c\u1ea7n l\u01b0u tr\u1eef b\u1ea3n sao v\u00e0 th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf trong b\u1ed9 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_luu_giu_va_cung_cap_ho_so_cho_co_quan_Thue\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 l\u01b0u gi\u1eef v\u00e0 cung c\u1ea5p h\u1ed3 s\u01a1 cho c\u01a1 quan Thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3983\" aria-describedby=\"caption-attachment-3983\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3983\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-ve-luu-giu-va-cung-cap-ho-so-xac-dinh-gia-giao-dich-lien-ket-cho-co-quan-thue.jpg\" alt=\"Quy \u0111\u1ecbnh v\u1ec1 l\u01b0u gi\u1eef v\u00e0 cung c\u1ea5p h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft cho c\u01a1 quan thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-ve-luu-giu-va-cung-cap-ho-so-xac-dinh-gia-giao-dich-lien-ket-cho-co-quan-thue.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-ve-luu-giu-va-cung-cap-ho-so-xac-dinh-gia-giao-dich-lien-ket-cho-co-quan-thue-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-ve-luu-giu-va-cung-cap-ho-so-xac-dinh-gia-giao-dich-lien-ket-cho-co-quan-thue-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-ve-luu-giu-va-cung-cap-ho-so-xac-dinh-gia-giao-dich-lien-ket-cho-co-quan-thue-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-ve-luu-giu-va-cung-cap-ho-so-xac-dinh-gia-giao-dich-lien-ket-cho-co-quan-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3983\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh v\u1ec1 l\u01b0u gi\u1eef v\u00e0 cung c\u1ea5p h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft cho c\u01a1 quan thu\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 qu\u1ea3n tr\u1ecb t\u1ed1t r\u1ee7i ro, doanh nghi\u1ec7p c\u1ea7n n\u1eafm v\u1eefng c\u00e1c m\u1ed1c th\u1eddi gian li\u00ean quan \u0111\u1ebfn h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n l\u01b0u gi\u1eef: T\u01b0\u01a1ng t\u1ef1 c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n quan tr\u1ecdng, h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef t\u1ed1i thi\u1ec3u 10 n\u0103m. Vi\u1ec7c l\u00e0m m\u1ea5t ho\u1eb7c th\u1ea5t l\u1ea1c h\u1ed3 s\u01a1 s\u1ebd d\u1eabn \u0111\u1ebfn c\u00e1c kho\u1ea3n ph\u1ea1t h\u00e0nh ch\u00ednh n\u1eb7ng n\u1ec1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n cung c\u1ea5p: Khi c\u00f3 y\u00eau c\u1ea7u ki\u1ec3m tra, thanh tra thu\u1ebf, doanh nghi\u1ec7p ch\u1ec9 c\u00f3 15 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ec3 cung c\u1ea5p b\u1ed9 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. Kho\u1ea3ng th\u1eddi gian n\u00e0y l\u00e0 r\u1ea5t ng\u1eafn n\u1ebfu doanh nghi\u1ec7p ch\u01b0a chu\u1ea9n b\u1ecb s\u1eb5n s\u00e0ng t\u1eeb tr\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00f4n ng\u1eef b\u1eaft bu\u1ed9c: Ph\u00e1p lu\u1eadt Vi\u1ec7t Nam quy \u0111\u1ecbnh h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng ti\u1ebfng Vi\u1ec7t. M\u1eb7c d\u00f9 Master File c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb b\u1edfi t\u1eadp \u0111o\u00e0n b\u1eb1ng ti\u1ebfng Anh nh\u01b0ng khi cung c\u1ea5p cho c\u01a1 quan ch\u1ee9c n\u0103ng, doanh nghi\u1ec7p ph\u1ea3i c\u00f3 b\u1ea3n d\u1ecbch thu\u1eadt c\u00f4ng ch\u1ee9ng \u0111i k\u00e8m.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Tham kh\u1ea3o:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\">D\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a>.<\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_loi_thuong_gap_khien_ho_so_xac_dinh_gia_giao_dich_lien_ket_bi_bac_bo\"><\/span><b>Nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi\u1ebfn h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft b\u1ecb b\u00e1c b\u1ecf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qua c\u00e1c k\u1ef3 thanh tra th\u1ef1c t\u1ebf, c\u01a1 quan thu\u1ebf th\u01b0\u1eddng ch\u1ec9 ra nh\u1eefng l\u1ed7 h\u1ed5ng trong h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u so s\u00e1nh kh\u00f4ng t\u01b0\u01a1ng \u0111\u1ed3ng (Benchmarking): Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t h\u00e0ng may m\u1eb7c nh\u01b0ng l\u1ea1i l\u1ea5y bi\u00ean l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t linh ki\u1ec7n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 so s\u00e1nh trong h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecf s\u00f3t chi ph\u00ed l\u00e3i vay: Theo Ngh\u1ecb \u0111\u1ecbnh 132, t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng qu\u00e1 30% EBITDA. Nhi\u1ec1u doanh nghi\u1ec7p qu\u00ean kh\u00f4ng b\u00f3c t\u00e1ch ph\u1ea7n n\u00e0y khi l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb truy thu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Doanh nghi\u1ec7p tham kh\u1ea3o <\/span><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><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 mang t\u00ednh \u0111\u1ed1i ph\u00f3: C\u00e1c n\u1ed9i dung ph\u00e2n t\u00edch FAR ch\u1ec9 sao ch\u00e9p t\u1eeb n\u0103m n\u00e0y sang n\u0103m kh\u00e1c m\u00e0 kh\u00f4ng c\u1eadp nh\u1eadt c\u00e1c bi\u1ebfn \u0111\u1ed9ng th\u1ecb tr\u01b0\u1eddng th\u1ef1c t\u1ebf trong n\u0103m 2026. \u0110i\u1ec1u n\u00e0y l\u00e0m gi\u1ea3m t\u00ednh thuy\u1ebft ph\u1ee5c c\u1ee7a h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e2u thu\u1eabn v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh: C\u00e1c s\u1ed1 li\u1ec7u v\u1ec1 gi\u00e1 v\u1ed1n, doanh thu giao d\u1ecbch li\u00ean k\u1ebft trong h\u1ed3 s\u01a1 kh\u00f4ng kh\u1edbp v\u1edbi thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 kh\u1eafc ph\u1ee5c tri\u1ec7t \u0111\u1ec3 c\u00e1c sai s\u00f3t n\u00e0y, 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 chuy\u00ean nghi\u1ec7p, uy t\u00edn v\u00e0 c\u00f3 kinh nghi\u1ec7m nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh chu\u1ea9n x\u00e1c v\u00e0 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i \u00edch v\u1ec1 thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bi_quyet_toi_uu_ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>B\u00ed quy\u1ebft t\u1ed1i \u01b0u h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 b\u1ed9 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft tr\u1edf n\u00ean s\u1eafc b\u00e9n v\u00e0 chuy\u00ean nghi\u1ec7p h\u01a1n, doanh nghi\u1ec7p c\u1ea7n \u00e1p d\u1ee5ng t\u01b0 duy qu\u1ea3n tr\u1ecb ch\u1ee7 \u0111\u1ed9ng thay v\u00ec b\u1ecb \u0111\u1ed9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kiem_soat_chi_phi_lai_vay_va_EBITDA\"><\/span><b>Ki\u1ec3m so\u00e1t chi ph\u00ed l\u00e3i vay v\u00e0 EBITDA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1edbi v\u00e0 quan tr\u1ecdng nh\u1ea5t. Trong b\u1ed9 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n c\u00f3 m\u1ed9t ph\u1ea7n ri\u00eang bi\u1ec7t \u0111\u1ec3 t\u00ednh to\u00e1n v\u00e0 gi\u1ea3i tr\u00ecnh v\u1ec1 m\u1ee9c tr\u1ea7n chi ph\u00ed l\u00e3i vay 30% EBITDA. Vi\u1ec7c ch\u1ee9ng minh \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n vay li\u00ean k\u1ebft ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ed1t l\u00f5i s\u1ebd gi\u00fap doanh nghi\u1ec7p b\u1ea3o v\u1ec7 \u0111\u01b0\u1ee3c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ung_dung_cong_nghe_va_du_lieu_lon\"><\/span><b>\u1ee8ng d\u1ee5ng c\u00f4ng ngh\u1ec7 v\u00e0 d\u1eef li\u1ec7u l\u1edbn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026, c\u01a1 quan thu\u1ebf s\u1eed d\u1ee5ng c\u00e1c thu\u1eadt to\u00e1n AI \u0111\u1ec3 soi x\u00e9t d\u1eef li\u1ec7u. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u0169ng n\u00ean s\u1eed d\u1ee5ng c\u00e1c ph\u1ea7n m\u1ec1m chuy\u00ean d\u1ee5ng \u0111\u1ec3 r\u00e0 so\u00e1t h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. C\u00e1c c\u00f4ng c\u1ee5 n\u00e0y gi\u00fap so kh\u1edbp s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c t\u1edd khai v\u00e0 ph\u00e1t hi\u1ec7n c\u00e1c sai l\u1ec7ch ti\u1ec1m \u1ea9n tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thiet_lap_quy_trinh_ra_soat_suc_khoe_thue\"><\/span><b>Thi\u1ebft l\u1eadp quy tr\u00ecnh r\u00e0 so\u00e1t s\u1ee9c kh\u1ecfe thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00e3y coi vi\u1ec7c l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a quy tr\u00ecnh qu\u1ea3n tr\u1ecb r\u1ee7i ro h\u00e0ng th\u00e1ng. Vi\u1ec7c \u0111\u1ed1i so\u00e1t \u0111\u1ecbnh k\u1ef3 gi\u00fap doanh nghi\u1ec7p \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 ph\u00ed k\u1ecbp th\u1eddi, \u0111\u1ea3m b\u1ea3o \u0111\u1ebfn cu\u1ed1i n\u0103m, c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh n\u1eb1m \u0111\u00fang trong kho\u1ea3ng gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng m\u00e0 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 x\u00e1c l\u1eadp.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi\"><\/span><b>K\u1ebft lu\u1eadn v\u00e0 khuy\u1ebfn ngh\u1ecb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng c\u00f2n l\u00e0 l\u1ef1a ch\u1ecdn m\u00e0 l\u00e0 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ecdi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft. M\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 s\u01a1 s\u00e0i c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn h\u1eadu qu\u1ea3 kinh t\u1ebf n\u1eb7ng n\u1ec1, t\u1eeb vi\u1ec7c b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf \u0111\u1ebfn vi\u1ec7c ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eebng \u0111\u1ec3 \u0111\u1ebfn khi nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh thanh tra m\u1edbi b\u1eaft \u0111\u1ea7u t\u00ecm hi\u1ec3u v\u1ec1 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. H\u00e3y ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng n\u1ec1n t\u1ea3ng d\u1eef li\u1ec7u v\u1eefng ch\u1eafc, c\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean c\u00e1c quy \u0111\u1ecbnh v\u00e0 ch\u00ednh s\u00e1ch thu\u1ebf v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft. Ho\u1eb7c tham v\u1ea5n \u0111\u01a1n v\u1ecb uy t\u00edn v\u00e0 c\u00f3 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/span><\/strong><\/span><\/a><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_Accoutant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accoutant 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) v\u00e0 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=\"Giai_dap_thac_mac_ve_ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/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=\"Ho_so_xac_dinh_gia_giao_dich_lien_ket_gom_nhung_gi\"><\/span>H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tH\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft th\u01b0\u1eddng g\u1ed3m 3 ph\u1ea7n ch\u00ednh: H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File), H\u1ed3 s\u01a1 t\u1eadp \u0111o\u00e0n to\u00e0n c\u1ea7u (Master File) v\u00e0 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) n\u1ebfu thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng. Ngo\u00e0i ra, doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Truong_hop_nao_duoc_mien_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span>Tr\u01b0\u1eddng h\u1ee3p n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 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\tM\u1ed9t s\u1ed1 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 doanh thu d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng, t\u1ed5ng giao d\u1ecbch li\u00ean k\u1ebft d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng ho\u1eb7c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng APA hay doanh nghi\u1ec7p c\u00f3 ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n \u0111\u1ea1t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn an to\u00e0n. Tuy nhi\u00ean v\u1eabn ph\u1ea3i k\u00ea khai ph\u1ee5 l\u1ee5c theo quy \u0111\u1ecbnh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Ho_so_xac_dinh_gia_giao_dich_lien_ket_phai_chuan_bi_khi_nao\"><\/span>H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i chu\u1ea9n b\u1ecb khi n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p ph\u1ea3i ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf TNDN h\u1eb1ng n\u0103m v\u00e0 l\u01b0u gi\u1eef s\u1eb5n t\u1ea1i doanh nghi\u1ec7p. Khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u thanh tra ho\u1eb7c ki\u1ec3m tra, th\u1eddi h\u1ea1n cung c\u1ea5p h\u1ed3 s\u01a1 th\u01b0\u1eddng ch\u1ec9 trong v\u00f2ng 15 ng\u00e0y l\u00e0m vi\u1ec7c.                    <\/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=\"Khong_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_co_bi_phat_khong\"><\/span>Kh\u00f4ng l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 b\u1ecb ph\u1ea1t 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 doanh nghi\u1ec7p kh\u00f4ng l\u1eadp ho\u1eb7c l\u1eadp h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, truy thu thu\u1ebf TNDN, t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng r\u1ee7i ro l\u1edbn nh\u1ea5t trong c\u00e1c k\u1ef3 thanh tra gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng.                    <\/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=\"Ho_so_xac_dinh_gia_giao_dich_lien_ket_phai_luu_giu_bao_lau\"><\/span>H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i l\u01b0u gi\u1eef bao l\u00e2u?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef t\u1ed1i thi\u1ec3u 10 n\u0103m t\u01b0\u01a1ng t\u1ef1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n quan tr\u1ecdng. Vi\u1ec7c l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf r\u00e0 so\u00e1t l\u1ea1i c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc \u0111\u00f3.                    <\/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_co_anh_huong_den_ho_so_xac_dinh_gia_khong\"><\/span>Chi ph\u00ed l\u00e3i vay c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 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. Chi ph\u00ed l\u00e3i vay gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft l\u00e0 n\u1ed9i dung b\u1ecb ki\u1ec3m tra r\u1ea5t ch\u1eb7t theo gi\u1edbi h\u1ea1n kh\u1ed1ng ch\u1ebf 30% EBITDA. N\u1ebfu kh\u00f4ng t\u00ednh to\u00e1n v\u00e0 gi\u1ea3i tr\u00ecnh h\u1ee3p l\u00fd trong h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i chi ph\u00ed v\u00e0 truy thu thu\u1ebf \u0111\u00e1ng k\u1ec3.                     <\/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\": \"H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft th\u01b0\u1eddng g\u1ed3m 3 ph\u1ea7n ch\u00ednh: H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File), H\u1ed3 s\u01a1 t\u1eadp \u0111o\u00e0n to\u00e0n c\u1ea7u (Master File) v\u00e0 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) n\u1ebfu thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng. 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