{"id":4014,"date":"2026-05-08T15:02:25","date_gmt":"2026-05-08T08:02:25","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4014"},"modified":"2026-05-08T15:02:25","modified_gmt":"2026-05-08T08:02:25","slug":"quyet-toan-thue-tndn-co-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/quyet-toan-thue-tndn-co-giao-dich-lien-ket\/","title":{"rendered":"Quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u00f3 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;\">Quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung tr\u1ecdng y\u1ebfu m\u00e0 doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd trong k\u1ef3 quy\u1ebft to\u00e1n, nh\u1ea5t l\u00e0 khi c\u01a1 quan thu\u1ebf \u0111ang t\u0103ng c\u01b0\u1eddng thanh tra chuy\u1ec3n gi\u00e1 b\u1eb1ng h\u1ec7 th\u1ed1ng gi\u00e1m s\u00e1t s\u1ed1 h\u00f3a v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u AI. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang quan h\u1ec7 li\u00ean k\u1ebft, k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 ph\u1ee5 l\u1ee5c b\u1eaft bu\u1ed9c, ki\u1ec3m so\u00e1t chi ph\u00ed l\u00e3i vay theo quy \u0111\u1ecbnh 30% EBITDA v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00fang chu\u1ea9n kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf, truy thu v\u00e0 x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd cung c\u1ea5p h\u01b0\u1edbng d\u1eabn chuy\u00ean s\u00e2u, c\u1eadp nh\u1eadt ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t v\u00e0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng trong qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf.<\/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\/quyet-toan-thue-tndn-co-giao-dich-lien-ket\/#Co_so_phap_ly_va_doi_tuong_phai_thuc_hien_quyet_toan_thue_TNDN_co_giao_dich_lien_ket\" >C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u00f3 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-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quyet-toan-thue-tndn-co-giao-dich-lien-ket\/#Nhan_dien_cac_ben_co_quan_he_lien_ket\" >Nh\u1eadn di\u1ec7n c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quyet-toan-thue-tndn-co-giao-dich-lien-ket\/#Cac_loai_hinh_giao_dich_lien_ket_trong_diem\" >C\u00e1c lo\u1ea1i h\u00ecnh giao d\u1ecbch li\u00ean k\u1ebft tr\u1ecdng \u0111i\u1ec3m<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quyet-toan-thue-tndn-co-giao-dich-lien-ket\/#Nghia_vu_ke_khai_quyet_toan_thue_TNDN_co_giao_dich_lien_ket\" >Ngh\u0129a v\u1ee5 k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quyet-toan-thue-tndn-co-giao-dich-lien-ket\/#Cac_truong_hop_mien_lap_ho_so\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1<\/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\/quyet-toan-thue-tndn-co-giao-dich-lien-ket\/#Che_tai_xu_phat_va_rui_ro_khi_quyet_toan_thue_TNDN_co_giao_dich_lien_ket\" >Ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t v\u00e0 r\u1ee7i ro khi quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quyet-toan-thue-tndn-co-giao-dich-lien-ket\/#Xu_phat_vi_pham_ve_thu_tuc_Phu_luc_va_Ho_so\" >X\u1eed ph\u1ea1t vi ph\u1ea1m v\u1ec1 th\u1ee7 t\u1ee5c (Ph\u1ee5 l\u1ee5c v\u00e0 H\u1ed3 s\u01a1)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quyet-toan-thue-tndn-co-giao-dich-lien-ket\/#Xu_phat_doi_voi_hanh_vi_khai_sai_dan_den_thieu_so_thue_phai_nop\" >X\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quyet-toan-thue-tndn-co-giao-dich-lien-ket\/#Rui_ro_An_dinh_thue\" >R\u1ee7i ro \u1ea4n \u0111\u1ecbnh 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-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quyet-toan-thue-tndn-co-giao-dich-lien-ket\/#Chien_luoc_toi_uu_truoc_khi_quyet_toan_thue_TNDN_co_giao_dich_lien_ket\" >Chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u00f3 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-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quyet-toan-thue-tndn-co-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-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quyet-toan-thue-tndn-co-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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quyet-toan-thue-tndn-co-giao-dich-lien-ket\/#Hoi_dap_ve_quyet_toan_thue_TNDN_co_giao_dich_lien_ket\" >H\u1ecfi \u0111\u00e1p v\u1ec1 quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u00f3 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-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quyet-toan-thue-tndn-co-giao-dich-lien-ket\/#Doanh_nghiep_co_giao_dich_lien_ket_nhung_doanh_thu_nho_co_phai_lap_ho_so_xac_dinh_gia_khong\" >Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng doanh thu nh\u1ecf c\u00f3 ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quyet-toan-thue-tndn-co-giao-dich-lien-ket\/#Chi_phi_lai_vay_vuot_muc_30_EBITDA_co_bi_loai_hoan_toan_khi_quyet_toan_thue_TNDN_khong\" >Chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c 30% EBITDA c\u00f3 b\u1ecb lo\u1ea1i ho\u00e0n to\u00e0n khi quy\u1ebft to\u00e1n thu\u1ebf TNDN kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quyet-toan-thue-tndn-co-giao-dich-lien-ket\/#Neu_doanh_nghiep_vay_tien_tu_Giam_doc_thi_co_bi_xem_la_giao_dich_lien_ket_khong\" >N\u1ebfu doanh nghi\u1ec7p vay ti\u1ec1n t\u1eeb Gi\u00e1m \u0111\u1ed1c th\u00ec c\u00f3 b\u1ecb xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quyet-toan-thue-tndn-co-giao-dich-lien-ket\/#Qua_han_quyet_toan_thue_nhung_ke_khai_thieu_Phu_luc_giao_dich_lien_ket_vay_co_duoc_nop_sung_khong\" >Qu\u00e1 h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0ng k\u00ea khai thi\u1ebfu Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, v\u1eady c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p sung kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quyet-toan-thue-tndn-co-giao-dich-lien-ket\/#Khi_nao_phai_xuat_trinh_ho_so_xac_dinh_gia\" >Khi n\u00e0o ph\u1ea3i xu\u1ea5t tr\u00ecnh h\u1ed3 s\u01a1 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-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/quyet-toan-thue-tndn-co-giao-dich-lien-ket\/#Doanh_nghiep_nen_uu_tien_su_dung_nguon_du_lieu_nao_de_xac_dinh_gia_giao_dich_lien_ket\" >Doanh nghi\u1ec7p n\u00ean \u01b0u ti\u00ean s\u1eed d\u1ee5ng ngu\u1ed3n d\u1eef li\u1ec7u n\u00e0o \u0111\u1ec3 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\/quyet-toan-thue-tndn-co-giao-dich-lien-ket\/#Lam_the_nao_de_giam_rui_ro_bi_an_dinh_thue_trong_giao_dich_lien_ket\" >L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 gi\u1ea3m r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf trong giao d\u1ecbch li\u00ean k\u1ebft?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_va_doi_tuong_phai_thuc_hien_quyet_toan_thue_TNDN_co_giao_dich_lien_ket\"><\/span><b>C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4019\" aria-describedby=\"caption-attachment-4019\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4019\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Co-so-phap-ly-va-doi-tuong-phai-thuc-hien-quyet-toan-thue-TNDN-co-giao-dich-lien-ket.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Co-so-phap-ly-va-doi-tuong-phai-thuc-hien-quyet-toan-thue-TNDN-co-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Co-so-phap-ly-va-doi-tuong-phai-thuc-hien-quyet-toan-thue-TNDN-co-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Co-so-phap-ly-va-doi-tuong-phai-thuc-hien-quyet-toan-thue-TNDN-co-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Co-so-phap-ly-va-doi-tuong-phai-thuc-hien-quyet-toan-thue-TNDN-co-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Co-so-phap-ly-va-doi-tuong-phai-thuc-hien-quyet-toan-thue-TNDN-co-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4019\" class=\"wp-caption-text\">C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh x\u00e1c th\u1ef1c, m\u1ecdi n\u1ed9i dung trong b\u00e0i vi\u1ebft n\u00e0y b\u00e1m s\u00e1t c\u00e1c v\u0103n b\u1ea3n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=197312\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14<\/a>.<\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">: V\u0103n b\u1ea3n c\u1ed1t l\u00f5i v\u1ec1 Giao d\u1ecbch li\u00ean k\u1ebft).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\">: Quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-466716.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\">: H\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhan_dien_cac_ben_co_quan_he_lien_ket\"><\/span><b>Nh\u1eadn di\u1ec7n c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026, c\u01a1 quan thu\u1ebf ch\u00fa tr\u1ecdng \u0111\u1eb7c bi\u1ec7t v\u00e0o quan h\u1ec7 li\u00ean k\u1ebft qua v\u1ed1n vay. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd c\u00e1c ng\u01b0\u1ee1ng sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng s\u1edf h\u1eefu 25%: M\u1ed9t b\u00ean n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a b\u00ean kia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng \u0111i\u1ec1u h\u00e0nh: M\u1ed9t b\u00ean n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t, tr\u1ef1c ti\u1ebfp \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ch\u1ec9 \u0111\u1ecbnh tr\u00ean 50% th\u00e0nh vi\u00ean ban ki\u1ec3m so\u00e1t\/ban \u0111i\u1ec1u h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed1i quan h\u1ec7 vay v\u1ed1n (\u0110i\u1ec3m d, Kho\u1ea3n 2): \u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn nh\u1ea5t khi\u1ebfn doanh nghi\u1ec7p b\u1ecb r\u01a1i v\u00e0o di\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. N\u1ebfu m\u1ed9t doanh nghi\u1ec7p cho vay \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, c\u1ea3 hai s\u1ebd \u0111\u01b0\u1ee3c coi l\u00e0 c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/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<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_loai_hinh_giao_dich_lien_ket_trong_diem\"><\/span><b>C\u00e1c lo\u1ea1i h\u00ecnh giao d\u1ecbch li\u00ean k\u1ebft tr\u1ecdng \u0111i\u1ec3m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ec9 l\u00e0 mua b\u00e1n h\u00e0ng h\u00f3a, giao d\u1ecbch li\u00ean k\u1ebft c\u00f2n 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;\">Cho vay, b\u1ea3o l\u00e3nh vay ho\u1eb7c h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n nh\u01b0\u1ee3ng, cho thu\u00ea t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh v\u00e0 v\u00f4 h\u00ecnh (nh\u00e3n hi\u1ec7u, c\u00f4ng ngh\u1ec7).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cung c\u1ea5p d\u1ecbch v\u1ee5 qu\u1ea3n l\u00fd, h\u1ed7 tr\u1ee3 k\u1ef9 thu\u1eadt, \u0111\u00e0o t\u1ea1o v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 chia s\u1ebb chi ph\u00ed trong t\u1eadp \u0111o\u00e0n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> T\u1eeb n\u0103m 2026, c\u01a1 quan thu\u1ebf \u0111\u1eb7c bi\u1ec7t qu\u00e9t c\u00e1c kho\u1ea3n vay t\u1eeb Gi\u00e1m \u0111\u1ed1c, c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh ho\u1eb7c c\u00e1c b\u00ean c\u00f3 li\u00ean quan \u0111\u1ebfn gia \u0111\u00ecnh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<blockquote><p><b>Tham kh\u1ea3o: <\/b><a href=\"https:\/\/giaodichlienket.man.net.vn\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng<\/span><\/strong>.<\/span><\/a><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_ke_khai_quyet_toan_thue_TNDN_co_giao_dich_lien_ket\"><\/span><b>Ngh\u0129a v\u1ee5 k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4018\" aria-describedby=\"caption-attachment-4018\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4018\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nghia-vu-ke-khai-quyet-toan-thue-TNDN-co-giao-dich-lien-ket.jpg\" alt=\"Ngh\u0129a v\u1ee5 k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nghia-vu-ke-khai-quyet-toan-thue-TNDN-co-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nghia-vu-ke-khai-quyet-toan-thue-TNDN-co-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nghia-vu-ke-khai-quyet-toan-thue-TNDN-co-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nghia-vu-ke-khai-quyet-toan-thue-TNDN-co-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nghia-vu-ke-khai-quyet-toan-thue-TNDN-co-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4018\" class=\"wp-caption-text\">Ngh\u0129a v\u1ee5 k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i th\u1ef1c hi\u1ec7n b\u1ed9 h\u1ed3 s\u01a1 k\u00ea khai g\u1ed3m 04 ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN (M\u1eabu 03\/TNDN) c\u0103n c\u1ee9 Th\u00f4ng t\u01b0 80\/2021\/TT-BTC, c\u1ee5 th\u1ec3:<\/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: K\u00ea khai th\u00f4ng tin c\u1ee7a doanh nghi\u1ec7p, c\u00e1c b\u00ean li\u00ean k\u1ebft 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 v\u00e0 Ph\u1ee5 l\u1ee5c III: L\u1eadp h\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 h\u1ed3 s\u01a1 to\u00e0n c\u1ea7u. Doanh nghi\u1ec7p ph\u1ea3i l\u01b0u gi\u1eef t\u1ea1i v\u0103n ph\u00f2ng, ph\u00f2ng khi thanh tra ki\u1ec3m tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c IV: B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gi\u00e1 (d\u00e0nh cho t\u1eadp \u0111o\u00e0n l\u1edbn).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ho\u00e0n thi\u1ec7n c\u00e1c ph\u1ee5 l\u1ee5c y\u00eau c\u1ea7u s\u1ef1 ch\u00ednh x\u00e1c gi\u1eefa s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 s\u00e1ch v\u00e0 t\u1edd khai. \u0110\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh k\u1ef9 thu\u1eadt, k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n n\u1eafm v\u1eefng c\u00e1ch<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/ke-khai-giao-dich-lien-ket-tren-htkk\/\"> k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ed3ng nh\u1ea5t c\u1ee7a d\u1eef li\u1ec7u tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_mien_lap_ho_so\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 n\u1ebfu:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu &lt; 50 t\u1ef7 VN\u0110 v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft &lt; 30 t\u1ef7 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e3 k\u00fd k\u1ebft APA (Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1).<\/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, doanh thu &lt; 200 t\u1ef7 VN\u0110 v\u00e0 \u0111\u1ea1t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n (EBIT\/Doanh thu) t\u00f9y theo ng\u00e0nh: Ph\u00e2n ph\u1ed1i (\u2265 5%), S\u1ea3n xu\u1ea5t (\u2265 10%), Gia c\u00f4ng (\u2265 15%).<\/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<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Che_tai_xu_phat_va_rui_ro_khi_quyet_toan_thue_TNDN_co_giao_dich_lien_ket\"><\/span><b>Ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t v\u00e0 r\u1ee7i ro khi quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4017\" aria-describedby=\"caption-attachment-4017\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4017\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Che-tai-xu-phat-va-rui-ro-khi-quyet-toan-thue-TNDN-co-giao-dich-lien-ket.jpg\" alt=\"Ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t v\u00e0 r\u1ee7i ro khi quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Che-tai-xu-phat-va-rui-ro-khi-quyet-toan-thue-TNDN-co-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Che-tai-xu-phat-va-rui-ro-khi-quyet-toan-thue-TNDN-co-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Che-tai-xu-phat-va-rui-ro-khi-quyet-toan-thue-TNDN-co-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Che-tai-xu-phat-va-rui-ro-khi-quyet-toan-thue-TNDN-co-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Che-tai-xu-phat-va-rui-ro-khi-quyet-toan-thue-TNDN-co-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4017\" class=\"wp-caption-text\">Ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t v\u00e0 r\u1ee7i ro khi quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00e0nh vi vi ph\u1ea1m v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft lu\u00f4n b\u1ecb \u00e1p m\u1ee9c ph\u1ea1t cao nh\u1ea5t trong khung h\u00ecnh ph\u1ea1t thu\u1ebf do t\u00ednh ch\u1ea5t nghi\u00eam tr\u1ecdng c\u1ee7a vi\u1ec7c chuy\u1ec3n d\u1ecbch l\u1ee3i nhu\u1eadn. C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP v\u00e0 \u0110i\u1ec1u 50 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_phat_vi_pham_ve_thu_tuc_Phu_luc_va_Ho_so\"><\/span><b>X\u1eed ph\u1ea1t vi ph\u1ea1m v\u1ec1 th\u1ee7 t\u1ee5c (Ph\u1ee5 l\u1ee5c v\u00e0 H\u1ed3 s\u01a1)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 r\u1ee7i ro hi\u1ec7n h\u1eefu ngay khi doanh nghi\u1ec7p n\u1ed9p t\u1edd khai thi\u1ebfu ho\u1eb7c sai th\u00f4ng tin:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t t\u1eeb 8.000.000 VN\u0110 \u0111\u1ebfn 15.000.000 VN\u0110: Cho h\u00e0nh vi kh\u00f4ng l\u1eadp Ph\u1ee5 l\u1ee5c ho\u1eb7c l\u1eadp kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t t\u1eeb 15.000.000 VN\u0110 \u0111\u1ebfn 25.000.000 VN\u0110: \u0110\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c kh\u00f4ng xu\u1ea5t tr\u00ecnh h\u1ed3 s\u01a1 khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan Thu\u1ebf trong qu\u00e1 tr\u00ecnh thanh tra.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_phat_doi_voi_hanh_vi_khai_sai_dan_den_thieu_so_thue_phai_nop\"><\/span><b>X\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu c\u01a1 quan Thu\u1ebf ch\u1ee9ng minh \u0111\u01b0\u1ee3c giao d\u1ecbch li\u00ean k\u1ebft l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf TNDN:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t 20% tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu ho\u1eb7c s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n cao h\u01a1n so v\u1edbi quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n ch\u1eadm n\u1ed9p: T\u00ednh theo m\u1ee9c 0.03%\/ng\u00e0y tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u00f3, s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ti\u1ec1n ch\u1eadm n\u1ed9p = S\u1ed1 thu\u1ebf truy thu x 0.03% x S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_An_dinh_thue\"><\/span><b>R\u1ee7i ro \u1ea4n \u0111\u1ecbnh thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 r\u1ee7i ro n\u1eb7ng nh\u1ea5t d\u00e0nh cho doanh nghi\u1ec7p. Theo \u0110i\u1ec1u 50 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan Thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh m\u1ee9c thu\u1ebf n\u1ebfu doanh nghi\u1ec7p vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft. Khi b\u1ecb \u1ea5n \u0111\u1ecbnh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ea5t quy\u1ec1n t\u1ef1 quy\u1ebft: C\u01a1 quan Thu\u1ebf s\u1ebd b\u00e1c b\u1ecf m\u1ecdi chi ph\u00ed v\u00e0 gi\u00e1 tr\u1ecb giao d\u1ecbch m\u00e0 doanh nghi\u1ec7p t\u1ef1 k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u ng\u00e0nh: Thu\u1ebf s\u1ebd \u00e1p d\u1ee5ng t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn c\u1ee7a c\u00e1c doanh nghi\u1ec7p t\u01b0\u01a1ng \u0111\u1ed3ng trong c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a ng\u00e0nh Thu\u1ebf \u0111\u1ec3 \u00e1p m\u1ee9c l\u1ee3i nhu\u1eadn cho doanh nghi\u1ec7p vi ph\u1ea1m. Th\u00f4ng th\u01b0\u1eddng, m\u1ee9c t\u1ef7 su\u1ea5t n\u00e0y lu\u00f4n cao h\u01a1n th\u1ef1c t\u1ebf doanh nghi\u1ec7p \u0111\u1ea1t \u0111\u01b0\u1ee3c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lo\u1ea1i b\u1ecf chi ph\u00ed l\u00e3i vay: N\u1ebfu kh\u00f4ng cung c\u1ea5p \u0111\u1ee7 h\u1ed3 s\u01a1, to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i b\u1ecf thay v\u00ec ch\u1ec9 kh\u1ed1ng ch\u1ebf m\u1ee9c 30% EBITDA.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chien_luoc_toi_uu_truoc_khi_quyet_toan_thue_TNDN_co_giao_dich_lien_ket\"><\/span><b>Chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4016\" aria-describedby=\"caption-attachment-4016\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4016\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Chien-luoc-toi-uu-truoc-khi-quyet-toan-thue-TNDN-co-giao-dich-lien-ket.jpg\" alt=\"Chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Chien-luoc-toi-uu-truoc-khi-quyet-toan-thue-TNDN-co-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Chien-luoc-toi-uu-truoc-khi-quyet-toan-thue-TNDN-co-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Chien-luoc-toi-uu-truoc-khi-quyet-toan-thue-TNDN-co-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Chien-luoc-toi-uu-truoc-khi-quyet-toan-thue-TNDN-co-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Chien-luoc-toi-uu-truoc-khi-quyet-toan-thue-TNDN-co-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4016\" class=\"wp-caption-text\">Chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i MAN &#8211; Master Accountant Network, ch\u00fang t\u00f4i kh\u00f4ng ch\u1ec9 cung c\u1ea5p <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-giao-dich-lien-ket\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> thu\u1ea7n t\u00fay. MAN mang \u0111\u1ebfn m\u1ed9t gi\u1ea3i ph\u00e1p t\u1ed5ng th\u1ec3 v\u1ec1 qu\u1ea3n tr\u1ecb thu\u1ebf v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, gi\u00fap doanh nghi\u1ec7p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea7m so\u00e1t v\u00e0 so\u00e1t x\u00e9t r\u1ee7i ro chuy\u1ec3n gi\u00e1: \u0110\u00e1nh gi\u00e1 s\u1ee9c kh\u1ecfe h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n n\u1ed9i b\u1ed9, ngo\u00e0i ra h\u1ed7 tr\u1ee3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch v\u1ec1 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two) v\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ti\u1ec1m \u1ea9n r\u1ee7i ro cao d\u1ec5 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 chuy\u00ean s\u00e2u: D\u1eef li\u1ec7u so s\u00e1nh (Benchmarking) thuy\u1ebft ph\u1ee5c cao, c\u00f9ng v\u1edbi kh\u1ea3 n\u0103ng, kinh nghi\u1ec7m gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed1i \u01b0u c\u1ea5u tr\u00fac chi ph\u00ed vay: T\u01b0 v\u1ea5n t\u00e1i c\u1ea5u tr\u00fac d\u00f2ng v\u1ed1n, t\u1eadn d\u1ee5ng t\u1ed1i \u0111a ng\u01b0\u1ee1ng 30% EBITDA v\u00e0 quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp l\u00e3i vay, gi\u00fap d\u00f2ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c n\u1edbi l\u1ecfng, d\u1ec5 th\u1edf h\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u1ef1c ti\u1ebfp h\u1ed7 tr\u1ee3 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf: L\u1eadp b\u1ea3ng chi ti\u1ebft v\u1ec1 t\u00ednh h\u00ecnh kinh t\u1ebf c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u nh\u1eefng n\u0103m tr\u01b0\u1edbc. \u0110\u1ed9i ng\u0169 \u0111\u00e3 c\u00f3 kinh nghi\u1ec7m gi\u1ea3i tr\u00ecnh v\u00e0 l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf, lu\u00f4n b\u1ea3o v\u1ec7 t\u1ed1i \u0111a l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t b\u1ea3n quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 t\u00ednh thuy\u1ebft ph\u1ee5c cao kh\u00f4ng ph\u1ea3i l\u00e0 b\u1ea3n khai thu\u1ebf \u00edt nh\u1ea5t, m\u00e0 l\u00e0 b\u1ea3n khai ph\u1ea3n \u00e1nh \u0111\u00fang gi\u00e1 tr\u1ecb doanh nghi\u1ec7p.<\/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;\">Quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai b\u1eaft bu\u1ed9c m\u00e0 c\u00f2n l\u00e0 b\u00e0i ki\u1ec3m tra to\u00e0n di\u1ec7n v\u1ec1 n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh, ki\u1ec3m so\u00e1t r\u1ee7i ro v\u00e0 t\u00ednh minh b\u1ea1ch c\u1ee7a doanh nghi\u1ec7p. Trong b\u1ed1i c\u1ea3nh c\u01a1 quan Thu\u1ebf ng\u00e0y c\u00e0ng t\u0103ng c\u01b0\u1eddng \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 s\u1ed1, ph\u00e2n t\u00edch d\u1eef li\u1ec7u l\u1edbn v\u00e0 thanh tra chuy\u00ean s\u00e2u v\u1ec1 chuy\u1ec3n gi\u00e1, m\u1ecdi sai s\u00f3t d\u00f9 nh\u1ecf trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft, t\u00ednh EBITDA hay l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ec1u c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn h\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng nh\u01b0 truy thu thu\u1ebf, x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh, th\u1eadm ch\u00ed b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t to\u00e0n b\u1ed9 giao d\u1ecbch li\u00ean k\u1ebft ngay t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh, chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n gi\u1eefa b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, t\u1edd khai quy\u1ebft to\u00e1n v\u00e0 ph\u1ee5 l\u1ee5c k\u00ea khai. Vi\u1ec7c chu\u1ea9n b\u1ecb s\u1edbm kh\u00f4ng ch\u1ec9 gi\u00fap gi\u1ea3m thi\u1ec3u r\u1ee7i ro thanh tra m\u00e0 c\u00f2n t\u1ea1o n\u1ec1n t\u1ea3ng v\u1eefng ch\u1eafc cho chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb thu\u1ebf d\u00e0i h\u1ea1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p \u0111ang c\u1ea7n t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u v\u1ec1 quy\u1ebft to\u00e1n thu<\/span><span style=\"font-weight: 400;\">\u1ebf TNDN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, x\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c t\u1ea7m so\u00e1t r\u1ee7i ro thanh tra thu\u1ebf, vi\u1ec7c \u0111\u1ed3ng h\u00e0nh c\u00f9ng \u0111\u1ed9i ng\u0169 chuy\u00ean gia gi\u00e0u kinh nghi\u1ec7m s\u1ebd gi\u00fap ti\u1ebft ki\u1ec7m \u0111\u00e1ng k\u1ec3 th\u1eddi gian, chi ph\u00ed v\u00e0 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a c\u00e1c sai ph\u1ea1m ph\u00e1t sinh trong n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Li\u00ean H\u1ec7 T\u01b0 V\u1ea5n <\/span><\/a><\/div>\n<p style=\"text-align: justify;\">\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) 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=\"Hoi_dap_ve_quyet_toan_thue_TNDN_co_giao_dich_lien_ket\"><\/span><b>H\u1ecfi \u0111\u00e1p v\u1ec1 quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_giao_dich_lien_ket_nhung_doanh_thu_nho_co_phai_lap_ho_so_xac_dinh_gia_khong\"><\/span>Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng doanh thu nh\u1ecf c\u00f3 ph\u1ea3i l\u1eadp 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\tKh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec1u b\u1eaft bu\u1ed9c l\u1eadp \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1. N\u1ebfu 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, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 nh\u01b0ng v\u1eabn ph\u1ea3i k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 Ph\u1ee5 l\u1ee5c I theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.                    <\/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_bi_loai_hoan_toan_khi_quyet_toan_thue_TNDN_khong\"><\/span>Chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c 30% EBITDA c\u00f3 b\u1ecb lo\u1ea1i ho\u00e0n to\u00e0n khi quy\u1ebft to\u00e1n thu\u1ebf TNDN 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. Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA s\u1ebd ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3 hi\u1ec7n t\u1ea1i nh\u01b0ng \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n sang t\u1ed1i \u0111a 05 n\u0103m ti\u1ebfp theo n\u1ebfu doanh nghi\u1ec7p v\u1eabn c\u00f2n d\u01b0 \u0111\u1ecba kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh. Tuy nhi\u00ean, n\u1ebfu kh\u00f4ng theo d\u00f5i \u0111\u00fang, doanh nghi\u1ec7p r\u1ea5t d\u1ec5 m\u1ea5t quy\u1ec1n chuy\u1ec3n chi ph\u00ed n\u00e0y.                     <\/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_doanh_nghiep_vay_tien_tu_Giam_doc_thi_co_bi_xem_la_giao_dich_lien_ket_khong\"><\/span>N\u1ebfu doanh nghi\u1ec7p vay ti\u1ec1n t\u1eeb Gi\u00e1m \u0111\u1ed1c th\u00ec c\u00f3 b\u1ecb xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. N\u1ebfu kho\u1ea3n vay \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi hai \u0111i\u1ec1u ki\u1ec7n: B\u1eb1ng \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng n\u1ee3 trung d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay, th\u00ec quan h\u1ec7 n\u00e0y c\u00f3 th\u1ec3 b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng r\u1ee7i ro b\u1ecb thanh tra ph\u1ed5 bi\u1ebfn nh\u1ea5t hi\u1ec7n nay.                     <\/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=\"Qua_han_quyet_toan_thue_nhung_ke_khai_thieu_Phu_luc_giao_dich_lien_ket_vay_co_duoc_nop_sung_khong\"><\/span>Qu\u00e1 h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0ng k\u00ea khai thi\u1ebfu Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, v\u1eady c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p sung kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u01b0\u1ee3c n\u1ed9p b\u1ed5 sung nh\u01b0ng ph\u1ea3i th\u1ef1c hi\u1ec7n s\u1edbm. Theo quy \u0111\u1ecbnh, vi\u1ec7c k\u00ea khai thi\u1ebfu d\u1eabn t\u1edbi ch\u1eadm n\u1ed9p s\u1ebd b\u1ecb \u00e1p m\u1ee9c l\u00e3i su\u1ea5t 0.03%\/ng\u00e0y v\u00e0 ph\u1ea1t t\u1eeb 8 \u0111\u1ebfn 25 tri\u1ec7u t\u00f9y m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan Thu\u1ebf x\u00e1c \u0111\u1ecbnh h\u00e0nh vi khai sai l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, doanh nghi\u1ec7p c\u00f2n b\u1ecb truy thu thu\u1ebf, ph\u1ea1t 20% v\u00e0 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p.                    <\/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=\"Khi_nao_phai_xuat_trinh_ho_so_xac_dinh_gia\"><\/span>Khi n\u00e0o ph\u1ea3i xu\u1ea5t tr\u00ecnh h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p ph\u1ea3i s\u1eb5n s\u00e0ng xu\u1ea5t tr\u00ecnh h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 khi c\u01a1 quan Thu\u1ebf y\u00eau c\u1ea7u trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra. Vi\u1ec7c ch\u01b0a l\u1eadp h\u1ed3 s\u01a1 tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m thanh tra s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn l\u00e0 l\u00fd do h\u1ee3p l\u1ec7 v\u00e0 c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf ngay l\u1eadp t\u1ee9c.                    <\/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_nen_uu_tien_su_dung_nguon_du_lieu_nao_de_xac_dinh_gia_giao_dich_lien_ket\"><\/span>Doanh nghi\u1ec7p n\u00ean \u01b0u ti\u00ean s\u1eed d\u1ee5ng ngu\u1ed3n d\u1eef li\u1ec7u n\u00e0o \u0111\u1ec3 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\tTh\u1ee9 t\u1ef1 \u01b0u ti\u00ean cao nh\u1ea5t l\u00e0 d\u1eef li\u1ec7u n\u1ed9i b\u1ed9, t\u1ee9c giao d\u1ecbch \u0111\u1ed9c l\u1eadp ph\u00e1t sinh ngay t\u1ea1i doanh nghi\u1ec7p. Sau \u0111\u00f3 l\u00e0 d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i t\u1eeb c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn nh\u01b0 Orbis, TP Catalyst v\u00e0 cu\u1ed1i c\u00f9ng l\u00e0 d\u1eef li\u1ec7u c\u00f4ng khai t\u1eeb b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p ni\u00eam y\u1ebft. D\u1eef li\u1ec7u kh\u00f4ng r\u00f5 ngu\u1ed3n g\u1ed1c th\u01b0\u1eddng b\u1ecb c\u01a1 quan Thu\u1ebf b\u00e1c b\u1ecf.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Lam_the_nao_de_giam_rui_ro_bi_an_dinh_thue_trong_giao_dich_lien_ket\"><\/span>L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 gi\u1ea3m r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf trong 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\tDoanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang quan h\u1ec7 li\u00ean k\u1ebft ngay t\u1eeb \u0111\u1ea7u, l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p, t\u00ednh \u0111\u00fang EBITDA, l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 Local File \u2013 Master File v\u00e0 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u kh\u1edbp tuy\u1ec7t \u0111\u1ed1i gi\u1eefa s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf. \u0110\u00e2y l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 b\u1ea3o v\u1ec7 doanh nghi\u1ec7p khi thanh tra.                    <\/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 c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng doanh thu nh\u1ecf c\u00f3 ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 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 ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec1u b\u1eaft bu\u1ed9c l\u1eadp \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1. N\u1ebfu 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, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 nh\u01b0ng v\u1eabn ph\u1ea3i k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 Ph\u1ee5 l\u1ee5c I theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.\"\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 b\u1ecb lo\u1ea1i ho\u00e0n to\u00e0n khi quy\u1ebft to\u00e1n thu\u1ebf TNDN 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. Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA s\u1ebd ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3 hi\u1ec7n t\u1ea1i nh\u01b0ng \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n sang t\u1ed1i \u0111a 05 n\u0103m ti\u1ebfp theo n\u1ebfu doanh nghi\u1ec7p v\u1eabn c\u00f2n d\u01b0 \u0111\u1ecba kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh. Tuy nhi\u00ean, n\u1ebfu kh\u00f4ng theo d\u00f5i \u0111\u00fang, doanh nghi\u1ec7p r\u1ea5t d\u1ec5 m\u1ea5t quy\u1ec1n chuy\u1ec3n chi ph\u00ed n\u00e0y.\"\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 doanh nghi\u1ec7p vay ti\u1ec1n t\u1eeb Gi\u00e1m \u0111\u1ed1c th\u00ec c\u00f3 b\u1ecb xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. N\u1ebfu kho\u1ea3n vay \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi hai \u0111i\u1ec1u ki\u1ec7n: B\u1eb1ng \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng n\u1ee3 trung d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay, th\u00ec quan h\u1ec7 n\u00e0y c\u00f3 th\u1ec3 b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng r\u1ee7i ro b\u1ecb thanh tra ph\u1ed5 bi\u1ebfn nh\u1ea5t hi\u1ec7n nay.\"\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\": \"Qu\u00e1 h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0ng k\u00ea khai thi\u1ebfu Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, v\u1eady c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p sung kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110\u01b0\u1ee3c n\u1ed9p b\u1ed5 sung nh\u01b0ng ph\u1ea3i th\u1ef1c hi\u1ec7n s\u1edbm. Theo quy \u0111\u1ecbnh, vi\u1ec7c k\u00ea khai thi\u1ebfu d\u1eabn t\u1edbi ch\u1eadm n\u1ed9p s\u1ebd b\u1ecb \u00e1p m\u1ee9c l\u00e3i su\u1ea5t 0.03%\/ng\u00e0y v\u00e0 ph\u1ea1t t\u1eeb 8 \u0111\u1ebfn 25 tri\u1ec7u t\u00f9y m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan Thu\u1ebf x\u00e1c \u0111\u1ecbnh h\u00e0nh vi khai sai l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, doanh nghi\u1ec7p c\u00f2n b\u1ecb truy thu thu\u1ebf, ph\u1ea1t 20% v\u00e0 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p.\"\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\": \"Khi n\u00e0o ph\u1ea3i xu\u1ea5t tr\u00ecnh h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p ph\u1ea3i s\u1eb5n s\u00e0ng xu\u1ea5t tr\u00ecnh h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 khi c\u01a1 quan Thu\u1ebf y\u00eau c\u1ea7u trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra. Vi\u1ec7c ch\u01b0a l\u1eadp h\u1ed3 s\u01a1 tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m thanh tra s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn l\u00e0 l\u00fd do h\u1ee3p l\u1ec7 v\u00e0 c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf ngay l\u1eadp t\u1ee9c.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p n\u00ean \u01b0u ti\u00ean s\u1eed d\u1ee5ng ngu\u1ed3n d\u1eef li\u1ec7u n\u00e0o \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 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\": \"Th\u1ee9 t\u1ef1 \u01b0u ti\u00ean cao nh\u1ea5t l\u00e0 d\u1eef li\u1ec7u n\u1ed9i b\u1ed9, t\u1ee9c giao d\u1ecbch \u0111\u1ed9c l\u1eadp ph\u00e1t sinh ngay t\u1ea1i doanh nghi\u1ec7p. Sau \u0111\u00f3 l\u00e0 d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i t\u1eeb c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn nh\u01b0 Orbis, TP Catalyst v\u00e0 cu\u1ed1i c\u00f9ng l\u00e0 d\u1eef li\u1ec7u c\u00f4ng khai t\u1eeb b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p ni\u00eam y\u1ebft. D\u1eef li\u1ec7u kh\u00f4ng r\u00f5 ngu\u1ed3n g\u1ed1c th\u01b0\u1eddng b\u1ecb c\u01a1 quan Thu\u1ebf b\u00e1c b\u1ecf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 gi\u1ea3m r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf trong 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\": \"Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang quan h\u1ec7 li\u00ean k\u1ebft ngay t\u1eeb \u0111\u1ea7u, l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p, t\u00ednh \u0111\u00fang EBITDA, l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 Local File \u2013 Master File v\u00e0 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u kh\u1edbp tuy\u1ec7t \u0111\u1ed1i gi\u1eefa s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf. \u0110\u00e2y l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 b\u1ea3o v\u1ec7 doanh nghi\u1ec7p khi thanh tra.\"\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>Quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung tr\u1ecdng y\u1ebfu m\u00e0 doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd trong k\u1ef3 quy\u1ebft to\u00e1n, nh\u1ea5t l\u00e0 khi c\u01a1 quan thu\u1ebf \u0111ang t\u0103ng c\u01b0\u1eddng thanh tra chuy\u1ec3n gi\u00e1 b\u1eb1ng h\u1ec7 th\u1ed1ng gi\u00e1m s\u00e1t s\u1ed1 h\u00f3a v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u AI. [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4015,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4014","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\/4014","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=4014"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4014\/revisions"}],"predecessor-version":[{"id":4020,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4014\/revisions\/4020"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4015"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4014"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4014"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4014"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}