{"id":3990,"date":"2026-05-06T09:24:31","date_gmt":"2026-05-06T02:24:31","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3990"},"modified":"2026-05-06T09:24:31","modified_gmt":"2026-05-06T02:24:31","slug":"bao-cao-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-giao-dich-lien-ket\/","title":{"rendered":"B\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft: T\u01b0 v\u1ea5n chuy\u00ean nghi\u1ec7p cho doanh nghi\u1ec7p"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft \u0111ang tr\u1edf th\u00e0nh m\u1ed9t trong nh\u1eefng n\u1ed9i dung \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ki\u1ec3m tra ch\u1eb7t ch\u1ebd nh\u1ea5t \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p FDI, doanh nghi\u1ec7p c\u00f3 c\u00f4ng ty m\u1eb9 &#8211; c\u00f4ng ty con v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb ph\u00e1t sinh giao d\u1ecbch n\u1ed9i b\u1ed9. Vi\u1ec7c k\u00ea khai sai, thi\u1ebfu h\u1ed3 s\u01a1 ho\u1eb7c kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn truy thu thu\u1ebf, ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 r\u1ee7i ro \u1ea5n \u0111\u1ecbnh thu\u1ebf r\u1ea5t l\u1edbn. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap doanh nghi\u1ec7p hi\u1ec3u r\u00f5 quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft, \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1, c\u00e1ch t\u00ednh tr\u1ea7n chi ph\u00ed l\u00e3i vay 30% EBITDA, quy tr\u00ecnh l\u1eadp h\u1ed3 s\u01a1 chu\u1ea9n v\u00e0 c\u00e1c sai s\u00f3t c\u1ea7n tr\u00e1nh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 thu\u1ebf hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-giao-dich-lien-ket\/#Bao_cao_giao_dich_lien_ket_la_gi\" >B\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 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-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-giao-dich-lien-ket\/#Cac_ben_co_quan_he_lien_ket_la_ai\" >C\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft l\u00e0 ai?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-giao-dich-lien-ket\/#Doi_tuong_bat_buoc_va_dieu_kien_mien_lap_ho_so_xac_dinh_gia\" >\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c v\u00e0 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-giao-dich-lien-ket\/#Ai_la_doi_tuong_bat_buoc\" >Ai l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c?<\/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\/bao-cao-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-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-giao-dich-lien-ket\/#Thanh_phan_ho_so_bao_cao_giao_dich_lien_ket_gom_nhung_gi\" >Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft 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-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-giao-dich-lien-ket\/#Cac_phu_luc_ke_khai_va_phai_nop_cung_to_khai_quyet_toan_thue\" >C\u00e1c ph\u1ee5 l\u1ee5c k\u00ea khai v\u00e0 ph\u1ea3i n\u1ed9p c\u00f9ng t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf<\/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\/bao-cao-giao-dich-lien-ket\/#Ho_so_xac_dinh_gia_giao_dich_lien_ket_Luu_tru_tai_doanh_nghiep\" >H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (L\u01b0u tr\u1eef t\u1ea1i doanh nghi\u1ec7p)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-giao-dich-lien-ket\/#Quy_trinh_hoan_thien_bao_cao_giao_dich_lien_ket_chuan_xac\" >Quy tr\u00ecnh ho\u00e0n thi\u1ec7n b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n x\u00e1c<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-giao-dich-lien-ket\/#Buoc_1_Ra_soat_va_nhan_dien_cac_ben_lien_ket\" >B\u01b0\u1edbc 1: R\u00e0 so\u00e1t v\u00e0 nh\u1eadn di\u1ec7n c\u00e1c b\u00ean 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-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-giao-dich-lien-ket\/#Buoc_2_Thu_thap_du_lieu_tai_chinh_va_hop_dong_giao_dich\" >B\u01b0\u1edbc 2: Thu th\u1eadp d\u1eef li\u1ec7u t\u00e0i ch\u00ednh v\u00e0 h\u1ee3p \u0111\u1ed3ng giao d\u1ecbch<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-giao-dich-lien-ket\/#Buoc_3_Phan_tich_so_sanh_va_lua_chon_phuong_phap_xac_dinh_gia\" >B\u01b0\u1edbc 3: Ph\u00e2n t\u00edch so s\u00e1nh v\u00e0 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-giao-dich-lien-ket\/#Buoc_4_Lap_phu_luc_ke_khai_chi_tiet\" >B\u01b0\u1edbc 4: L\u1eadp ph\u1ee5 l\u1ee5c k\u00ea khai chi ti\u1ebft<\/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\/bao-cao-giao-dich-lien-ket\/#Buoc_5_Kiem_tra_tinh_logic_va_doi_soat_lan_cuoi\" >B\u01b0\u1edbc 5: Ki\u1ec3m tra t\u00ednh logic v\u00e0 \u0111\u1ed1i so\u00e1t l\u1ea7n cu\u1ed1i<\/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\/bao-cao-giao-dich-lien-ket\/#Tran_chi_phi_lai_vay_va_EBITDA_trong_bao_cao_giao_dich_lien_ket\" >Tr\u1ea7n chi ph\u00ed l\u00e3i vay v\u00e0 EBITDA trong b\u00e1o c\u00e1o 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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-giao-dich-lien-ket\/#Cach_tinh_EBITDA_chuan_xac_cho_ho_so_thue\" >C\u00e1ch t\u00ednh EBITDA chu\u1ea9n x\u00e1c cho h\u1ed3 s\u01a1 thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-giao-dich-lien-ket\/#Chuyen_chi_phi_lai_vay_sang_ky_sau\" >Chuy\u1ec3n chi ph\u00ed l\u00e3i vay sang k\u1ef3 sau<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-giao-dich-lien-ket\/#Nhung_rui_ro_va_sai_sot_thuong_gap_khi_quyet_toan_thue_chuyen_gia\" >Nh\u1eefng r\u1ee7i ro v\u00e0 sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi quy\u1ebft to\u00e1n thu\u1ebf 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-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-giao-dich-lien-ket\/#Thoi_han_nop_va_muc_phat_cham_nop_bao_cao_giao_dich_lien_ket\" >Th\u1eddi h\u1ea1n n\u1ed9p v\u00e0 m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p b\u00e1o c\u00e1o 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-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-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-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-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-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_bao_cao_giao_dich_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 b\u00e1o c\u00e1o 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-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-giao-dich-lien-ket\/#Doanh_nghiep_khong_phat_sinh_giao_dich_lien_ket_nhung_co_ben_lien_ket_thi_co_phai_nop_phu_luc_khong\" >Doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng c\u00f3 b\u00ean li\u00ean k\u1ebft th\u00ec c\u00f3 ph\u1ea3i n\u1ed9p ph\u1ee5 l\u1ee5c 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\/bao-cao-giao-dich-lien-ket\/#Chi_phi_lai_vay_vuot_muc_30_EBITDA_co_duoc_chuyen_sang_ky_sau_vo_thoi_han_khong\" >Chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c 30% EBITDA c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 sau v\u00f4 th\u1eddi h\u1ea1n kh\u00f4ng?<\/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\/bao-cao-giao-dich-lien-ket\/#Ho_so_quoc_gia_giao_dich_lien_ket_co_bat_buoc_phai_nop_cong_thue_dien_tu_khong\" >H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p c\u1ed5ng thu\u1ebf \u0111i\u1ec7n t\u1eed kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-giao-dich-lien-ket\/#Doanh_nghiep_lo_co_duoc_mien_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_khong\" >Doanh nghi\u1ec7p l\u1ed7 c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-giao-dich-lien-ket\/#Phuong_phap_nao_pho_bien_nhat_de_bao_ve_gia_trong_bao_cao_giao_dich_lien_ket\" >Ph\u01b0\u01a1ng ph\u00e1p n\u00e0o ph\u1ed5 bi\u1ebfn nh\u1ea5t \u0111\u1ec3 b\u1ea3o v\u1ec7 gi\u00e1 trong b\u00e1o c\u00e1o 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-28\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-giao-dich-lien-ket\/#Neu_bao_cao_tai_chinh_bi_kiem_toan_ngoai_tru_bao_cao_giao_dich_lien_ket_co_bi_anh_huong_khong\" >N\u1ebfu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1ecb ki\u1ec3m to\u00e1n ngo\u1ea1i tr\u1eeb, b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 b\u1ecb \u1ea3nh h\u01b0\u1edfng kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_cao_giao_dich_lien_ket_la_gi\"><\/span><b>B\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 t\u1eadp h\u1ee3p c\u00e1c h\u1ed3 s\u01a1, t\u1edd khai m\u00e0 doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft ph\u1ea3i n\u1ed9p cho c\u01a1 quan thu\u1ebf nh\u1eb1m ch\u1ee9ng minh r\u1eb1ng c\u00e1c giao d\u1ecbch n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng (Arm\u2019s Length Principle).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_ben_co_quan_he_lien_ket_la_ai\"><\/span><b>C\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft l\u00e0 ai?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 5 <\/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;\">, quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean quy\u1ec1n ki\u1ec3m so\u00e1t, \u0111i\u1ec1u h\u00e0nh ho\u1eb7c g\u00f3p v\u1ed1n. C\u00f3 12 h\u00ecnh th\u1ee9c ph\u1ed5 bi\u1ebfn, trong \u0111\u00f3 c\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1edf h\u1eefu v\u1ed1n: M\u1ed9t doanh nghi\u1ec7p n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p kia; ho\u1eb7c c\u1ea3 hai doanh nghi\u1ec7p \u0111\u1ec1u c\u00f3 \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c n\u1eafm gi\u1eef b\u1edfi m\u1ed9t b\u00ean th\u1ee9 ba.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t: M\u1ed9t doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ecbnh th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh ho\u1eb7c n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t t\u01b0\u01a1ng \u1ee9ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed1i quan h\u1ec7 vay v\u1ed1n: \u0110\u00e2y l\u00e0 \u0111i\u1ec3m &#8220;n\u00f3ng&#8221; trong c\u00e1c \u0111\u1ee3t thanh tra. M\u1ed9t doanh nghi\u1ec7p cho doanh nghi\u1ec7p kia vay v\u1ed1n, b\u1ea3o l\u00e3nh ho\u1eb7c ki\u1ec3m so\u00e1t \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Xem chi ti\u1ebft:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/cac-hinh-thuc-giao-dich-lien-ket\/\">C\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft.<\/a><\/span><\/strong><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai c\u00e1c b\u00ean li\u00ean k\u1ebft s\u1ebd d\u1eabn \u0111\u1ebfn h\u1ec7 l\u1ee5y l\u00e0 to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft b\u1ecb b\u00e1c b\u1ecf, g\u00e2y r\u1ee7i ro truy thu v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p r\u1ea5t l\u1edbn cho th\u1ef1c th\u1ec3 kinh doanh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_va_dieu_kien_mien_lap_ho_so_xac_dinh_gia\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c v\u00e0 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\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 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c lo\u1ea1i h\u1ed3 s\u01a1 ph\u1ee9c t\u1ea1p. C\u01a1 quan Thu\u1ebf \u0111\u00e3 \u0111\u01b0a ra c\u00e1c ng\u01b0\u1ee1ng \u0111\u1ec3 gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng h\u00e0nh ch\u00ednh cho c\u00e1c doanh nghi\u1ec7p quy m\u00f4 nh\u1ecf, tuy nhi\u00ean vi\u1ec7c k\u00ea khai v\u1eabn l\u00e0 b\u1eaft bu\u1ed9c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ai_la_doi_tuong_bat_buoc\"><\/span><b>Ai l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft (kh\u00f4ng ph\u00e2n bi\u1ec7t gi\u00e1 tr\u1ecb l\u1edbn hay nh\u1ecf) \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai c\u00e1c ph\u1ee5 l\u1ee5c theo quy \u0111\u1ecbnh. Tuy nhi\u00ean, m\u1ee9c \u0111\u1ed9 chi ti\u1ebft v\u00e0 y\u00eau c\u1ea7u v\u1ec1 h\u1ed3 s\u01a1 ch\u1ee9ng minh trong b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd kh\u00e1c nhau t\u00f9y v\u00e0o doanh thu v\u00e0 gi\u00e1 tr\u1ecb giao d\u1ecbch c\u1ee5 th\u1ec3 c\u1ee7a t\u1eebng n\u0103m t\u00e0i ch\u00ednh.<\/span><\/p>\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;\">D\u1ef1a tr\u00ean c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng v\u1eabn ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c I n\u1ebfu thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u0110i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1<\/b><\/td>\n<td style=\"text-align: center;\"><b>Chi ti\u1ebft ng\u01b0\u1ee1ng \u0111\u1ecbnh l\u01b0\u1ee3ng<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Quy m\u00f4 doanh thu v\u00e0 giao d\u1ecbch nh\u1ecf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh thu &lt; 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft &lt; 30 t\u1ef7 \u0111\u1ed3ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110\u00e3 k\u00fd k\u1ebft th\u1ecfa thu\u1eadn APA<\/span><\/td>\n<td><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 v\u00e0 n\u1ed9p b\u00e1o c\u00e1o APA th\u01b0\u1eddng ni\u00ean.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh &lt; 200 t\u1ef7, th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n, kh\u00f4ng s\u1edf h\u1eefu t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 \u0111\u1ea1t t\u1ef7 su\u1ea5t EBIT tr\u00ean doanh thu theo ng\u01b0\u1ee1ng quy \u0111\u1ecbnh (ph\u00e2n ph\u1ed1i: 5%; s\u1ea3n xu\u1ea5t: 10%; gia c\u00f4ng: 15%).<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd quan tr\u1ecdng:<\/b><span style=\"font-weight: 400;\"> D\u00f9 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 qu\u1ed1c gia hay H\u1ed3 s\u01a1 t\u1eadp \u0111o\u00e0n to\u00e0n c\u1ea7u, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i ho\u00e0n th\u00e0nh ph\u1ea7n k\u00ea khai trong b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN g\u1eedi k\u00e8m theo \u0111\u00fang h\u1ea1n \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 ho\u1eb7c \u0111\u01b0\u1ee3c thu\u1ed9c di\u1ec7n mi\u1ec5n tr\u1eeb, 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 uy t\u00edn, chuy\u00ean m\u00f4n v\u00e0 c\u00f3 kinh nghi\u1ec7m h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t, t\u1eeb \u0111\u00f3 k\u00ea khai k\u1ecbp th\u1eddi, b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u1ee7a doanh nghi\u1ec7p v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro truy thu, \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thanh_phan_ho_so_bao_cao_giao_dich_lien_ket_gom_nhung_gi\"><\/span><b>Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3995\" aria-describedby=\"caption-attachment-3995\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3995\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Thanh-phan-ho-so-trong-bao-cao-giao-dich-lien-ket.jpg\" alt=\"Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 trong b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Thanh-phan-ho-so-trong-bao-cao-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Thanh-phan-ho-so-trong-bao-cao-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Thanh-phan-ho-so-trong-bao-cao-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Thanh-phan-ho-so-trong-bao-cao-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Thanh-phan-ho-so-trong-bao-cao-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3995\" class=\"wp-caption-text\">Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 trong b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 v\u00e0 chu\u1ea9n x\u00e1c theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh bao g\u1ed3m hai ph\u1ea7n ch\u00ednh: Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/\">H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_phu_luc_ke_khai_va_phai_nop_cung_to_khai_quyet_toan_thue\"><\/span><b>C\u00e1c ph\u1ee5 l\u1ee5c k\u00ea khai v\u00e0 ph\u1ea3i n\u1ed9p c\u00f9ng t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n ho\u00e0n thi\u1ec7n c\u00e1c bi\u1ec3u m\u1eabu sau:<\/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: Th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u00e2y l\u00e0 m\u1eabu quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 c\u01a1 quan thu\u1ebf nh\u1eadn di\u1ec7n r\u1ee7i ro d\u1ef1a tr\u00ean c\u00e1c ch\u1ec9 ti\u00eau v\u1ec1 bi\u00ean l\u1ee3i nhu\u1eadn v\u00e0 gi\u00e1 tr\u1ecb giao d\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c II: Danh m\u1ee5c c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ea7n cung c\u1ea5p t\u1ea1i H\u1ed3 s\u01a1 qu\u1ed1c gia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c III: Danh m\u1ee5c c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ea7n cung c\u1ea5p t\u1ea1i H\u1ed3 s\u01a1 t\u1eadp \u0111o\u00e0n to\u00e0n c\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c IV: K\u00ea khai th\u00f4ng tin B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia.<\/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\/phu-luc-giao-dich-lien-ket\/\">H\u01b0\u1edbng d\u1eabn k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_xac_dinh_gia_giao_dich_lien_ket_Luu_tru_tai_doanh_nghiep\"><\/span><b>H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (L\u01b0u tr\u1eef t\u1ea1i doanh nghi\u1ec7p)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n quan tr\u1ecdng ch\u1ee9ng minh cho t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 t\u00ednh h\u1ee3p l\u00fd c\u1ee7a gi\u00e1 giao d\u1ecbch tr\u01b0\u1edbc c\u01a1 quan thu\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File): T\u1eadp trung v\u00e0o c\u00e1c giao d\u1ecbch ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam, ph\u00e2n t\u00edch chi ti\u1ebft ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n, r\u1ee7i ro (FAR analysis) v\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 t\u1eadp \u0111o\u00e0n to\u00e0n c\u1ea7u (Master File): Cung c\u1ea5p c\u00e1i nh\u00ecn t\u1ed5ng qu\u00e1t v\u1ec1 chu\u1ed7i cung \u1ee9ng, c\u1ea5u tr\u00fac s\u1edf h\u1eefu, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 c\u00e1c th\u1ecfa thu\u1eadn t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 c\u1ee7a t\u1eadp \u0111o\u00e0n to\u00e0n c\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR): \u00c1p d\u1ee5ng cho c\u00e1c t\u1eadp \u0111o\u00e0n c\u00f3 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u t\u1eeb 18.000 t\u1ef7 VN\u0110 tr\u1edf l\u00ean, gi\u00fap c\u01a1 quan thu\u1ebf \u0111\u00e1nh gi\u00e1 vi\u1ec7c ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn c\u00f3 t\u01b0\u01a1ng x\u1ee9ng v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf th\u1ef1c t\u1ebf hay kh\u00f4ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c chu\u1ea9n b\u1ecb k\u1ef9 l\u01b0\u1ee1ng b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft ngay t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh s\u1ebd gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng s\u1ed1 li\u1ec7u v\u00e0 tr\u00e1nh \u0111\u01b0\u1ee3c s\u1ef1 l\u00fang t\u00fang khi c\u00f3 y\u00eau c\u1ea7u ki\u1ec3m tra \u0111\u1ed9t xu\u1ea5t t\u1eeb \u0111o\u00e0n thanh tra chuy\u00ean \u0111\u1ec1 chuy\u1ec3n gi\u00e1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_hoan_thien_bao_cao_giao_dich_lien_ket_chuan_xac\"><\/span><b>Quy tr\u00ecnh ho\u00e0n thi\u1ec7n b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n x\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e2y d\u1ef1ng m\u1ed9t b\u1ea3n b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 c\u00f3 t\u00ednh thuy\u1ebft ph\u1ee5c cao \u0111\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf, doanh nghi\u1ec7p n\u00ean:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Ra_soat_va_nhan_dien_cac_ben_lien_ket\"><\/span><b>B\u01b0\u1edbc 1: R\u00e0 so\u00e1t v\u00e0 nh\u1eadn di\u1ec7n c\u00e1c b\u00ean li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu s\u01a1 \u0111\u1ed3 t\u1ed5 ch\u1ee9c t\u1eadp \u0111o\u00e0n, danh s\u00e1ch c\u1ed5 \u0111\u00f4ng, c\u00e1c bi\u00ean b\u1ea3n h\u1ecdp H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb v\u00e0 c\u00e1c kho\u1ea3n vay. \u0110\u1eebng qu\u00ean r\u00e0 so\u00e1t c\u1ea3 c\u00e1c c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh c\u00f3 t\u1ea7m \u1ea3nh h\u01b0\u1edfng l\u1edbn v\u00ec \u0111\u00e2y th\u01b0\u1eddng l\u00e0 l\u1ed7 h\u1ed5ng khi\u1ebfn b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft b\u1ecb \u0111\u00e1nh gi\u00e1 l\u00e0 thi\u1ebfu s\u00f3t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Thu_thap_du_lieu_tai_chinh_va_hop_dong_giao_dich\"><\/span><b>B\u01b0\u1edbc 2: Thu th\u1eadp d\u1eef li\u1ec7u t\u00e0i ch\u00ednh v\u00e0 h\u1ee3p \u0111\u1ed3ng giao d\u1ecbch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eadp h\u1ee3p to\u00e0n b\u1ed9 h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 ph\u00ed b\u1ea3n quy\u1ec1n, ph\u00ed qu\u1ea3n l\u00fd, mua b\u00e1n nguy\u00ean v\u1eadt li\u1ec7u. C\u00e1c s\u1ed1 li\u1ec7u n\u00e0y ph\u1ea3i kh\u1edbp v\u1edbi s\u1ed5 c\u00e1i k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n. T\u00ednh nh\u1ea5t qu\u00e1n c\u1ee7a d\u1eef li\u1ec7u l\u00e0 y\u1ebfu t\u1ed1 s\u1ed1ng c\u00f2n trong h\u1ed3 s\u01a1 b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Phan_tich_so_sanh_va_lua_chon_phuong_phap_xac_dinh_gia\"><\/span><b>B\u01b0\u1edbc 3: Ph\u00e2n t\u00edch so s\u00e1nh v\u00e0 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p, sau \u0111\u00f3 th\u1ef1c hi\u1ec7n t\u00ecm ki\u1ebfm c\u00e1c doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng tr\u00ean c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c t\u1ebf nh\u01b0 Orbis, Bloomberg ho\u1eb7c Moody&#8217;s \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh bi\u00ean \u0111\u1ed9 l\u1ee3i nhu\u1eadn chu\u1ea9n th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Lap_phu_luc_ke_khai_chi_tiet\"><\/span><b>B\u01b0\u1edbc 4: L\u1eadp ph\u1ee5 l\u1ee5c k\u00ea khai chi ti\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m H\u1ed7 tr\u1ee3 k\u00ea khai (HTKK) m\u1edbi nh\u1ea5t \u0111\u1ec3 \u0111i\u1ec1n th\u00f4ng tin v\u00e0o c\u00e1c Ph\u1ee5 l\u1ee5c. H\u00e3y \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 gi\u00e1 tr\u1ecb giao d\u1ecbch c\u1ee7a b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c nh\u1eadp ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i. Sai s\u00f3t nh\u1ecf trong b\u01b0\u1edbc n\u00e0y c\u00f3 th\u1ec3 khi\u1ebfn to\u00e0n b\u1ed9 b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft b\u1ecb h\u1ec7 th\u1ed1ng ghi nh\u1eadn r\u1ee7i ro cao.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_5_Kiem_tra_tinh_logic_va_doi_soat_lan_cuoi\"><\/span><b>B\u01b0\u1edbc 5: Ki\u1ec3m tra t\u00ednh logic v\u00e0 \u0111\u1ed1i so\u00e1t l\u1ea7n cu\u1ed1i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi n\u1ed9p ch\u00ednh th\u1ee9c, h\u00e3y ki\u1ec3m tra t\u00ednh logic gi\u1eefa c\u00e1c con s\u1ed1. V\u00ed d\u1ee5, chi ph\u00ed l\u00e3i vay tr\u00ean b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i t\u01b0\u01a1ng \u1ee9ng v\u1edbi kho\u1ea3n vay \u0111\u00e3 k\u00ea khai v\u00e0 ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t quy \u0111\u1ecbnh v\u1ec1 tr\u1ea7n chi ph\u00ed l\u00e3i vay 30% EBITDA.<\/span><\/p>\n<blockquote><p><b>Xem chi ti\u1ebft:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-lap-bao-cao-giao-dich-lien-ket\/\">D\u1ecbch v\u1ee5 l\u1eadp b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tran_chi_phi_lai_vay_va_EBITDA_trong_bao_cao_giao_dich_lien_ket\"><\/span><b>Tr\u1ea7n chi ph\u00ed l\u00e3i vay v\u00e0 EBITDA trong b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3994\" aria-describedby=\"caption-attachment-3994\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3994\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/ran-chi-phi-lai-vay-va-EBITDA-trong-bao-cao-giao-dich-lien-ket.jpg\" alt=\"Tr\u1ea7n chi ph\u00ed l\u00e3i vay v\u00e0 EBITDA trong b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/ran-chi-phi-lai-vay-va-EBITDA-trong-bao-cao-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/ran-chi-phi-lai-vay-va-EBITDA-trong-bao-cao-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/ran-chi-phi-lai-vay-va-EBITDA-trong-bao-cao-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/ran-chi-phi-lai-vay-va-EBITDA-trong-bao-cao-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/ran-chi-phi-lai-vay-va-EBITDA-trong-bao-cao-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3994\" class=\"wp-caption-text\">Tr\u1ea7n chi ph\u00ed l\u00e3i vay v\u00e0 EBITDA trong b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay v\u1eabn l\u00e0 b\u00e0i to\u00e1n h\u00f3c b\u00faa nh\u1ea5t. Theo Ngh\u1ecb \u0111\u1ecbnh 132, t\u1ed5ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng v\u1edbi chi ph\u00ed l\u00e3i vay thu\u1ea7n v\u00e0 chi ph\u00ed kh\u1ea5u hao trong k\u1ef3 (EBITDA).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_tinh_EBITDA_chuan_xac_cho_ho_so_thue\"><\/span><b>C\u00e1ch t\u00ednh EBITDA chu\u1ea9n x\u00e1c cho h\u1ed3 s\u01a1 thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">EBITDA d\u00f9ng \u0111\u1ec3 t\u00ednh tr\u1ea7n l\u00e3i vay trong b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t so v\u1edbi EBITDA trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd l\u1ea5y l\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0m g\u1ed1c, sau \u0111\u00f3 c\u1ed9ng ng\u01b0\u1ee3c c\u00e1c kho\u1ea3n chi ph\u00ed l\u00e3i vay thu\u1ea7n v\u00e0 kh\u1ea5u hao \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh l\u1ee3i nhu\u1eadn \u0111\u00f3. N\u1ebfu ch\u1ec9 s\u1ed1 n\u00e0y \u00e2m, to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay ph\u00e1t sinh v\u1edbi b\u00ean li\u00ean k\u1ebft trong k\u1ef3 s\u1ebd b\u1ecb lo\u1ea1i.<\/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<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuyen_chi_phi_lai_vay_sang_ky_sau\"><\/span><b>Chuy\u1ec3n chi ph\u00ed l\u00e3i vay sang k\u1ef3 sau<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u01b0\u1ee3t m\u1ee9c 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 trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh c\u1ee7a k\u1ef3 ti\u1ebfp theo th\u1ea5p h\u01a1n m\u1ee9c 30% EBITDA. Th\u1eddi gian chuy\u1ec3n li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb. Vi\u1ec7c theo d\u00f5i s\u00e1t sao s\u1ed1 d\u01b0 l\u00e3i vay n\u00e0y l\u00e0 m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu trong b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft h\u1eb1ng n\u0103m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_va_sai_sot_thuong_gap_khi_quyet_toan_thue_chuyen_gia\"><\/span><b>Nh\u1eefng r\u1ee7i ro v\u00e0 sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi quy\u1ebft to\u00e1n thu\u1ebf chuy\u1ec3n gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3993\" aria-describedby=\"caption-attachment-3993\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3993\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-rui-ro-va-sai-sot-thuong-gap-trong-bao-cao-giao-dich-lien-ket.jpg\" alt=\"Nh\u1eefng r\u1ee7i ro v\u00e0 sai s\u00f3t th\u01b0\u1eddng g\u1eb7p trong b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-rui-ro-va-sai-sot-thuong-gap-trong-bao-cao-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-rui-ro-va-sai-sot-thuong-gap-trong-bao-cao-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-rui-ro-va-sai-sot-thuong-gap-trong-bao-cao-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-rui-ro-va-sai-sot-thuong-gap-trong-bao-cao-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-rui-ro-va-sai-sot-thuong-gap-trong-bao-cao-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3993\" class=\"wp-caption-text\">Nh\u1eefng r\u1ee7i ro v\u00e0 sai s\u00f3t th\u01b0\u1eddng g\u1eb7p trong b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qua th\u1ef1c ti\u1ec5n thanh tra thu\u1ebf, c\u00f3 nh\u1eefng sai s\u00f3t \u0111i\u1ec3n h\u00ecnh th\u01b0\u1eddng khi\u1ebfn doanh nghi\u1ec7p b\u1ecb b\u00e1c b\u1ecf b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u01b0\u1ee3t tr\u1ea7n chi ph\u00ed l\u00e3i vay: Nhi\u1ec1u k\u1ebf to\u00e1n ch\u01b0a n\u1eafm v\u1eefng c\u00e1ch lo\u1ea1i tr\u1eeb chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c 30% EBITDA v\u00e0o t\u1edd khai 03\/TNDN, d\u1eabn \u0111\u1ebfn vi\u1ec7c k\u00ea khai sai s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh kh\u00f4ng t\u01b0\u01a1ng \u0111\u1ed3ng: \u0110\u00e2y l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t. Vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c c\u00f4ng ty kh\u00f4ng c\u00f9ng ng\u00e0nh ngh\u1ec1, kh\u00f4ng c\u00f9ng quy m\u00f4 ho\u1eb7c c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t qu\u00e1 l\u1edbn v\u1ec1 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u1ec3 so s\u00e1nh bi\u00ean l\u1ee3i nhu\u1eadn trong b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd khi\u1ebfn h\u1ed3 s\u01a1 m\u1ea5t t\u00ednh thuy\u1ebft ph\u1ee5c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebfu ch\u1ee9ng t\u1eeb ch\u1ee9ng minh d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9: C\u00e1c kho\u1ea3n ph\u00ed qu\u1ea3n l\u00fd tr\u1ea3 cho t\u1eadp \u0111o\u00e0n m\u1eb9 th\u01b0\u1eddng b\u1ecb soi x\u00e9t r\u1ea5t k\u1ef9. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng cung c\u1ea5p \u0111\u01b0\u1ee3c b\u1eb1ng ch\u1ee9ng v\u1ec1 l\u1ee3i \u00edch v\u00e0 b\u1eb1ng ch\u1ee9ng v\u1ec1 d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf, c\u01a1 quan thu\u1ebf s\u1ebd lo\u1ea1i b\u1ecf chi ph\u00ed n\u00e0y ra kh\u1ecfi b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kinh nghi\u1ec7m th\u1ef1c t\u1ebf cho th\u1ea5y, n\u1ebfu b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p th\u1ec3 hi\u1ec7n t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn li\u00ean t\u1ee5c \u00e2m ho\u1eb7c th\u1ea5p h\u01a1n bi\u00ean \u0111\u1ed9 chu\u1ea9n th\u1ecb tr\u01b0\u1eddng trong nhi\u1ec1u n\u0103m, doanh nghi\u1ec7p ch\u1eafc ch\u1eafn s\u1ebd n\u1eb1m trong danh s\u00e1ch \u01b0u ti\u00ean ki\u1ec3m tra chuy\u1ec3n gi\u00e1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop_va_muc_phat_cham_nop_bao_cao_giao_dich_lien_ket\"><\/span><b>Th\u1eddi h\u1ea1n n\u1ed9p v\u00e0 m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3992\" aria-describedby=\"caption-attachment-3992\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3992\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Thoi-han-nop-va-muc-phat-cham-nop-bao-cao-giao-dich-lien-ket.jpg\" alt=\"Th\u1eddi h\u1ea1n n\u1ed9p v\u00e0 m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Thoi-han-nop-va-muc-phat-cham-nop-bao-cao-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Thoi-han-nop-va-muc-phat-cham-nop-bao-cao-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Thoi-han-nop-va-muc-phat-cham-nop-bao-cao-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Thoi-han-nop-va-muc-phat-cham-nop-bao-cao-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Thoi-han-nop-va-muc-phat-cham-nop-bao-cao-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3992\" class=\"wp-caption-text\">Th\u1eddi h\u1ea1n n\u1ed9p v\u00e0 m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 tu\u00e2n th\u1ee7 v\u1ec1 th\u1eddi gian l\u00e0 minh ch\u1ee9ng \u0111\u1ea7u ti\u00ean cho t\u00ednh minh b\u1ea1ch c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc ph\u00e1p lu\u1eadt.<\/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 n\u1ed9p t\u1edd khai: Theo lu\u1eadt \u0111\u1ecbnh, th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft (c\u00e1c ph\u1ee5 l\u1ee5c \u0111i\u1ec7n t\u1eed) tr\u00f9ng v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN. \u0110\u1ed1i v\u1edbi n\u0103m t\u00e0i ch\u00ednh k\u1ebft th\u00fac ng\u00e0y 31\/12\/2025, h\u1ea1n ch\u00f3t s\u1ebd l\u00e0 ng\u00e0y 31\/3\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n cung c\u1ea5p h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1: H\u1ed3 s\u01a1 Local File v\u00e0 Master File ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 l\u01b0u tr\u1eef s\u1eb5n s\u00e0ng. Doanh nghi\u1ec7p ph\u1ea3i cung c\u1ea5p trong v\u00f2ng 15 ng\u00e0y l\u00e0m vi\u1ec7c khi c\u00f3 y\u00eau c\u1ea7u thanh tra, ho\u1eb7c 30 ng\u00e0y l\u00e0m vi\u1ec7c trong giai \u0111o\u1ea1n tham v\u1ea5n tr\u01b0\u1edbc thanh tra.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 qu\u1ea3 ph\u00e1p l\u00fd c\u1ee7a vi\u1ec7c ch\u1eadm tr\u1ec5: Theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, vi\u1ec7c kh\u00f4ng n\u1ed9p ph\u1ee5 l\u1ee5c v\u1ec1 b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00fang h\u1ea1n kh\u00f4ng ch\u1ec9 b\u1ecb ph\u1ea1t ti\u1ec1n h\u00e0nh ch\u00ednh m\u00e0 c\u00f2n l\u00e0m m\u1ea5t \u0111i quy\u1ec1n t\u1ef1 b\u1ea3o v\u1ec7 gi\u00e1 giao d\u1ecbch c\u1ee7a doanh nghi\u1ec7p. Khi \u0111\u00f3, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p d\u1ef1a tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a ng\u00e0nh Thu\u1ebf, \u0111i\u1ec1u n\u00e0y th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn s\u1ed1 thu\u1ebf truy thu c\u1ef1c l\u1edbn c\u1ed9ng v\u1edbi ti\u1ec1n ch\u1eadm n\u1ed9p 0.03%\/ng\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5ng k\u1ebft l\u1ea1i, vi\u1ec7c ho\u00e0n thi\u1ec7n b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 l\u00e0 nhi\u1ec7m v\u1ee5 c\u1ee7a ph\u00f2ng k\u1ebf to\u00e1n m\u00e0 c\u1ea7n s\u1ef1 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd c\u1ee7a ban l\u00e3nh \u0111\u1ea1o v\u00e0 c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh an to\u00e0n v\u1ec1 thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t c\u00e1c h\u1ee3p \u0111\u1ed3ng n\u1ed9i b\u1ed9, x\u00e2y d\u1ef1ng b\u1ed9 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ee7 m\u1ea1nh \u0111\u1ec3 b\u1ea3o v\u1ec7 bi\u00ean l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc c\u00e1c c\u00e2u h\u1ecfi c\u1ee7a thanh tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p \u0111ang g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c t\u00ecm ki\u1ebfm d\u1eef li\u1ec7u so s\u00e1nh ho\u1eb7c ch\u01b0a t\u1ef1 tin v\u1ec1 c\u00e1ch t\u00ednh to\u00e1n EBITDA, h\u00e3y c\u00e2n nh\u1eafc t\u00ecm \u0111\u1ebfn c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u00f3 kinh nghi\u1ec7m x\u1eed l\u00fd nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 chuy\u00ean s\u00e2u.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Li\u00ean H\u1ec7 T\u01b0 V\u1ea5n <\/span><\/a><\/div>\n<p>&nbsp;<\/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><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"><b>L\u00ea Ho\u00e0ng Tuy\u00ean<\/b><\/a><\/span><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=\"Cau_hoi_thuong_gap_ve_bao_cao_giao_dich_lien_ket\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 b\u00e1o c\u00e1o 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;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 t\u1ed5ng h\u1ee3p c\u00e1c th\u1eafc m\u1eafc ph\u1ed5 bi\u1ebfn khi tri\u1ec3n khai b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft:<\/span><\/p>\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_khong_phat_sinh_giao_dich_lien_ket_nhung_co_ben_lien_ket_thi_co_phai_nop_phu_luc_khong\"><\/span>Doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng c\u00f3 b\u00ean li\u00ean k\u1ebft th\u00ec c\u00f3 ph\u1ea3i n\u1ed9p ph\u1ee5 l\u1ee5c kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tN\u1ebfu doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132 nh\u01b0ng trong k\u1ef3 t\u00ednh thu\u1ebf kh\u00f4ng ph\u00e1t sinh b\u1ea5t k\u1ef3 giao d\u1ecbch kinh t\u1ebf n\u00e0o (mua b\u00e1n, vay m\u01b0\u1ee3n, d\u1ecbch v\u1ee5,...) th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p c\u00e1c ph\u1ee5 l\u1ee5c k\u00ea khai b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft. Tuy nhi\u00ean, c\u1ea7n r\u00e0 so\u00e1t k\u1ef9 c\u00e1c kho\u1ea3n vay l\u00e3i su\u1ea5t 0% ho\u1eb7c h\u1ed7 tr\u1ee3 nh\u00e2n s\u1ef1 n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n.                    <\/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_ky_sau_vo_thoi_han_khong\"><\/span>Chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c 30% EBITDA c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 sau v\u00f4 th\u1eddi h\u1ea1n kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u01b0\u1ee3t tr\u1ea7n 30% EBITDA khi l\u1eadp b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft ch\u1ec9 \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo trong th\u1eddi gian t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 05 n\u0103m li\u00ean t\u1ee5c. Sau th\u1eddi h\u1ea1n n\u00e0y, n\u1ebfu doanh nghi\u1ec7p v\u1eabn kh\u00f4ng th\u1ec3 kh\u1ea5u tr\u1eeb h\u1ebft do EBITDA th\u1ea5p, ph\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u00f3 s\u1ebd b\u1ecb m\u1ea5t ho\u00e0n to\u00e0n.                    <\/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_quoc_gia_giao_dich_lien_ket_co_bat_buoc_phai_nop_cong_thue_dien_tu_khong\"><\/span>H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p c\u1ed5ng thu\u1ebf \u0111i\u1ec7n t\u1eed kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tHi\u1ec7n t\u1ea1i, doanh nghi\u1ec7p ch\u1ec9 n\u1ed9p c\u00e1c ph\u1ee5 l\u1ee5c k\u00ea khai \u0111i\u1ec7n t\u1eed c\u00f9ng t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf. \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 (Local File, Master File), doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n l\u1eadp, l\u01b0u tr\u1eef t\u1ea1i tr\u1ee5 s\u1edf v\u00e0 xu\u1ea5t tr\u00ecnh b\u1ea3n c\u1ee9ng\/b\u1ea3n m\u1ec1m khi c\u00f3 y\u00eau c\u1ea7u thanh tra chuy\u00ean \u0111\u1ec1 v\u1ec1 b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft t\u1eeb ph\u00eda c\u01a1 quan thu\u1ebf.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_lo_co_duoc_mien_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_khong\"><\/span>Doanh nghi\u1ec7p l\u1ed7 c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tVi\u1ec7c doanh nghi\u1ec7p l\u1ed7 kh\u00f4ng ph\u1ea3i l\u00e0 c\u0103n c\u1ee9 m\u1eb7c \u0111\u1ecbnh \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1. Th\u1eadm ch\u00ed, doanh nghi\u1ec7p l\u1ed7 li\u00ean t\u1ee5c khi c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng r\u1ee7i ro cao b\u1ecb thanh tra chuy\u1ec3n gi\u00e1. Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c ng\u01b0\u1ee1ng doanh thu v\u00e0 gi\u00e1 tr\u1ecb giao d\u1ecbch theo quy \u0111\u1ecbnh mi\u1ec5n tr\u1eeb t\u1ea1i 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=\"Phuong_phap_nao_pho_bien_nhat_de_bao_ve_gia_trong_bao_cao_giao_dich_lien_ket\"><\/span>Ph\u01b0\u01a1ng ph\u00e1p n\u00e0o ph\u1ed5 bi\u1ebfn nh\u1ea5t \u0111\u1ec3 b\u1ea3o v\u1ec7 gi\u00e1 trong b\u00e1o c\u00e1o 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\tPh\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n (TNMM) hi\u1ec7n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng r\u1ed9ng r\u00e3i nh\u1ea5t do d\u1ec5 t\u00ecm ki\u1ebfm d\u1eef li\u1ec7u so s\u00e1nh tr\u00ean c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i. Tuy nhi\u00ean, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd ph\u00e2n t\u00edch FAR (Ch\u1ee9c n\u0103ng, T\u00e0i s\u1ea3n, R\u1ee7i ro) th\u1eadt k\u1ef9 \u0111\u1ec3 l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh t\u01b0\u01a1ng \u0111\u1ed3ng nh\u1ea5t, tr\u00e1nh b\u1ecb b\u00e1c b\u1ecf k\u1ebft qu\u1ea3.                    <\/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=\"Neu_bao_cao_tai_chinh_bi_kiem_toan_ngoai_tru_bao_cao_giao_dich_lien_ket_co_bi_anh_huong_khong\"><\/span>N\u1ebfu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1ecb ki\u1ec3m to\u00e1n ngo\u1ea1i tr\u1eeb, b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 b\u1ecb \u1ea3nh h\u01b0\u1edfng 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 \u1ea3nh h\u01b0\u1edfng r\u1ea5t l\u1edbn. V\u00ec d\u1eef li\u1ec7u trong b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c tr\u00edch xu\u1ea5t t\u1eeb b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, n\u1ebfu \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb li\u00ean quan \u0111\u1ebfn doanh thu ho\u1eb7c chi ph\u00ed b\u00ean li\u00ean k\u1ebft, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 b\u00e1c b\u1ecf to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u1ee7a doanh nghi\u1ec7p v\u00e0 th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh thu\u1ebf theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.                    <\/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 kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng c\u00f3 b\u00ean li\u00ean k\u1ebft th\u00ec c\u00f3 ph\u1ea3i n\u1ed9p ph\u1ee5 l\u1ee5c kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"N\u1ebfu doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132 nh\u01b0ng trong k\u1ef3 t\u00ednh thu\u1ebf kh\u00f4ng ph\u00e1t sinh b\u1ea5t k\u1ef3 giao d\u1ecbch kinh t\u1ebf n\u00e0o (mua b\u00e1n, vay m\u01b0\u1ee3n, d\u1ecbch v\u1ee5,...) th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p c\u00e1c ph\u1ee5 l\u1ee5c k\u00ea khai b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft. Tuy nhi\u00ean, c\u1ea7n r\u00e0 so\u00e1t k\u1ef9 c\u00e1c kho\u1ea3n vay l\u00e3i su\u1ea5t 0% ho\u1eb7c h\u1ed7 tr\u1ee3 nh\u00e2n s\u1ef1 n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n.\"\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 k\u1ef3 sau v\u00f4 th\u1eddi h\u1ea1n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u01b0\u1ee3t tr\u1ea7n 30% EBITDA khi l\u1eadp b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft ch\u1ec9 \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo trong th\u1eddi gian t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 05 n\u0103m li\u00ean t\u1ee5c. Sau th\u1eddi h\u1ea1n n\u00e0y, n\u1ebfu doanh nghi\u1ec7p v\u1eabn kh\u00f4ng th\u1ec3 kh\u1ea5u tr\u1eeb h\u1ebft do EBITDA th\u1ea5p, ph\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u00f3 s\u1ebd b\u1ecb m\u1ea5t ho\u00e0n to\u00e0n.\"\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\": \"H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p c\u1ed5ng thu\u1ebf \u0111i\u1ec7n t\u1eed kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Hi\u1ec7n t\u1ea1i, doanh nghi\u1ec7p ch\u1ec9 n\u1ed9p c\u00e1c ph\u1ee5 l\u1ee5c k\u00ea khai \u0111i\u1ec7n t\u1eed c\u00f9ng t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf. \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 (Local File, Master File), doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n l\u1eadp, l\u01b0u tr\u1eef t\u1ea1i tr\u1ee5 s\u1edf v\u00e0 xu\u1ea5t tr\u00ecnh b\u1ea3n c\u1ee9ng\/b\u1ea3n m\u1ec1m khi c\u00f3 y\u00eau c\u1ea7u thanh tra chuy\u00ean \u0111\u1ec1 v\u1ec1 b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft t\u1eeb ph\u00eda c\u01a1 quan thu\u1ebf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p l\u1ed7 c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Vi\u1ec7c doanh nghi\u1ec7p l\u1ed7 kh\u00f4ng ph\u1ea3i l\u00e0 c\u0103n c\u1ee9 m\u1eb7c \u0111\u1ecbnh \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1. Th\u1eadm ch\u00ed, doanh nghi\u1ec7p l\u1ed7 li\u00ean t\u1ee5c khi c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng r\u1ee7i ro cao b\u1ecb thanh tra chuy\u1ec3n gi\u00e1. Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c ng\u01b0\u1ee1ng doanh thu v\u00e0 gi\u00e1 tr\u1ecb giao d\u1ecbch theo quy \u0111\u1ecbnh mi\u1ec5n tr\u1eeb t\u1ea1i 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\": \"Ph\u01b0\u01a1ng ph\u00e1p n\u00e0o ph\u1ed5 bi\u1ebfn nh\u1ea5t \u0111\u1ec3 b\u1ea3o v\u1ec7 gi\u00e1 trong b\u00e1o c\u00e1o 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\": \"Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n (TNMM) hi\u1ec7n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng r\u1ed9ng r\u00e3i nh\u1ea5t do d\u1ec5 t\u00ecm ki\u1ebfm d\u1eef li\u1ec7u so s\u00e1nh tr\u00ean c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i. Tuy nhi\u00ean, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd ph\u00e2n t\u00edch FAR (Ch\u1ee9c n\u0103ng, T\u00e0i s\u1ea3n, R\u1ee7i ro) th\u1eadt k\u1ef9 \u0111\u1ec3 l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh t\u01b0\u01a1ng \u0111\u1ed3ng nh\u1ea5t, tr\u00e1nh b\u1ecb b\u00e1c b\u1ecf k\u1ebft qu\u1ea3.\"\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\": \"N\u1ebfu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1ecb ki\u1ec3m to\u00e1n ngo\u1ea1i tr\u1eeb, b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 b\u1ecb \u1ea3nh h\u01b0\u1edfng 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 \u1ea3nh h\u01b0\u1edfng r\u1ea5t l\u1edbn. V\u00ec d\u1eef li\u1ec7u trong b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c tr\u00edch xu\u1ea5t t\u1eeb b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, n\u1ebfu \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb li\u00ean quan \u0111\u1ebfn doanh thu ho\u1eb7c chi ph\u00ed b\u00ean li\u00ean k\u1ebft, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 b\u00e1c b\u1ecf to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u1ee7a doanh nghi\u1ec7p v\u00e0 th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh thu\u1ebf theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.\"\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>B\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft \u0111ang tr\u1edf th\u00e0nh m\u1ed9t trong nh\u1eefng n\u1ed9i dung \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ki\u1ec3m tra ch\u1eb7t ch\u1ebd nh\u1ea5t \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p FDI, doanh nghi\u1ec7p c\u00f3 c\u00f4ng ty m\u1eb9 &#8211; c\u00f4ng ty con v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb ph\u00e1t sinh giao d\u1ecbch n\u1ed9i b\u1ed9. Vi\u1ec7c k\u00ea khai sai, thi\u1ebfu h\u1ed3 s\u01a1 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3991,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3990","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\/3990","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=3990"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3990\/revisions"}],"predecessor-version":[{"id":3996,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3990\/revisions\/3996"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/3991"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=3990"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=3990"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=3990"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}