{"id":4026,"date":"2026-05-13T11:26:25","date_gmt":"2026-05-13T04:26:25","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4026"},"modified":"2026-05-13T14:48:49","modified_gmt":"2026-05-13T07:48:49","slug":"ho-so-giao-dich-lien-ket-gom-nhung-gi","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/","title":{"rendered":"H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec? H\u01b0\u1edbng d\u1eabn chi ti\u1ebft, \u0111\u00fang Ngh\u1ecb \u0111\u1ecbnh 132"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t ki\u1ec3m so\u00e1t chuy\u1ec3n gi\u00e1 v\u00e0 \u1ee9ng d\u1ee5ng d\u1eef li\u1ec7u s\u1ed1 \u0111\u1ec3 ph\u00e2n t\u00edch r\u1ee7i ro, c\u00e2u h\u1ecfi h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec? L\u00e0 t\u00e2m \u0111i\u1ec3m c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p FDI, t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia v\u00e0 c\u1ea3 doanh nghi\u1ec7p trong n\u01b0\u1edbc c\u00f3 ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft. Vi\u1ec7c hi\u1ec3u \u0111\u00fang c\u1ea5u tr\u00fac h\u1ed3 s\u01a1, t\u1eeb c\u00e1c ph\u1ee5 l\u1ee5c k\u00ea khai b\u1eaft bu\u1ed9c \u0111\u1ebfn b\u1ed9 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m Local File, Master File v\u00e0 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR), kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> m\u00e0 c\u00f2n gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf, truy thu v\u00e0 x\u1eed ph\u1ea1t trong c\u00e1c k\u1ef3 thanh tra thu\u1ebf n\u0103m 2026.<\/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\">\u6307\u6570<\/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=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Giao_dich_lien_ket_va_nghia_vu_cua_doanh_nghiep\" >Giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Ho_so_giao_dich_lien_ket_gom_nhung_gi_theo_quy_dinh_hien_hanh\" >H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Cac_bieu_mau_ke_khai_nop_cung_To_khai_quyet_toan_thue_TNDN\" >C\u00e1c bi\u1ec3u m\u1eabu k\u00ea khai n\u1ed9p c\u00f9ng T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Bo_ho_so_xac_dinh_gia_giao_dich_lien_ket_Luu_tai_doanh_nghiep\" >B\u1ed9 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (L\u01b0u t\u1ea1i doanh nghi\u1ec7p)<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Ho_so_quoc_gia_Local_File\" >\u672c\u5730\u6587\u4ef6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Ho_so_toan_cau_Master_File\" >\u4e3b\u6587\u4ef6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\" >\u56fd\u522b\u62a5\u544a (CbCR)<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Cac_phuong_phap_xac_dinh_gia_trong_ho_so_giao_dich_lien_ket\" >C\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 trong h\u1ed3 s\u01a1 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-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Cac_truong_hop_duoc_mien_lap_ho_so_giao_dich_lien_ket\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Thoi_han_luu_tru_ho_so_va_rui_ro_phap_ly_doanh_nghiep_can_dac_biet_luu_y\" >Th\u1eddi h\u1ea1n l\u01b0u tr\u1eef h\u1ed3 s\u01a1 v\u00e0 r\u1ee7i ro ph\u00e1p l\u00fd doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Thoi_han_lap_ho_so_giao_dich_lien_ket\" >Th\u1eddi h\u1ea1n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Thoi_han_cung_cap_ho_so_khi_co_quan_thue_yeu_cau\" >Th\u1eddi h\u1ea1n cung c\u1ea5p h\u1ed3 s\u01a1 khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Thoi_gian_luu_tru_ho_so_giao_dich_lien_ket\" >Th\u1eddi gian l\u01b0u tr\u1eef h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Cac_rui_ro_phap_ly_thuong_gap\" >C\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd th\u01b0\u1eddng g\u1eb7p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_va_nghia_vu_cua_doanh_nghiep\"><\/span><b>Giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4033\" aria-describedby=\"caption-attachment-4033\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4033\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-chi-tiet-dung-Nghi-dinh-132-ve-ho-so-giao-dich-lien-ket-gom-nhung-gi-2.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn chi ti\u1ebft, \u0111\u00fang Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-chi-tiet-dung-Nghi-dinh-132-ve-ho-so-giao-dich-lien-ket-gom-nhung-gi-2.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-chi-tiet-dung-Nghi-dinh-132-ve-ho-so-giao-dich-lien-ket-gom-nhung-gi-2-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-chi-tiet-dung-Nghi-dinh-132-ve-ho-so-giao-dich-lien-ket-gom-nhung-gi-2-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-chi-tiet-dung-Nghi-dinh-132-ve-ho-so-giao-dich-lien-ket-gom-nhung-gi-2-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-chi-tiet-dung-Nghi-dinh-132-ve-ho-so-giao-dich-lien-ket-gom-nhung-gi-2-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4033\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn chi ti\u1ebft, \u0111\u00fang Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i s\u00e2u v\u00e0o chi ti\u1ebft h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 v\u1ecb th\u1ebf ph\u00e1p l\u00fd c\u1ee7a m\u00ecnh. Theo \u0110i\u1ec1u 5 v\u00e0 \u0110i\u1ec1u 6 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132, quan h\u1ec7 li\u00ean k\u1ebft ph\u00e1t sinh khi m\u1ed9t b\u00ean tham gia tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp v\u00e0o vi\u1ec7c \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 v\u00e0o b\u00ean kia (ng\u01b0\u1ee1ng s\u1edf h\u1eefu v\u1ed1n t\u1ed1i thi\u1ec3u th\u01b0\u1eddng l\u00e0 25%).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026, c\u01a1 quan thu\u1ebf kh\u00f4ng ch\u1ec9 nh\u00ecn v\u00e0o c\u00e1c con s\u1ed1 tr\u00ean s\u1ed5 s\u00e1ch m\u00e0 c\u00f2n ph\u00e2n t\u00edch s\u00e2u v\u00e0o b\u1ea3n ch\u1ea5t kinh t\u1ebf th\u00f4ng qua h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u l\u1edbn. Ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p l\u00e0 ph\u1ea3i ch\u1ee9ng minh c\u00e1c giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft (nh\u01b0 vay v\u1ed1n, mua b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, chuy\u1ec3n giao t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh) \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng (Arm&#8217;s length principle). N\u1ebfu kh\u00f4ng c\u00f3 b\u1ed9 h\u1ed3 s\u01a1 ch\u1ee9ng minh th\u1ecfa \u0111\u00e1ng, doanh nghi\u1ec7p \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p r\u1ea5t l\u1edbn, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn d\u00f2ng ti\u1ec1n v\u00e0 k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_giao_dich_lien_ket_gom_nhung_gi_theo_quy_dinh_hien_hanh\"><\/span><b>H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4029\" aria-describedby=\"caption-attachment-4029\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4029\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-theo-quy-dinh-hien-hanh.jpg\" alt=\"H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-theo-quy-dinh-hien-hanh.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-theo-quy-dinh-hien-hanh-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-theo-quy-dinh-hien-hanh-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-theo-quy-dinh-hien-hanh-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-theo-quy-dinh-hien-hanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4029\" class=\"wp-caption-text\">H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea5u tr\u00fac b\u1ed9 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt Vi\u1ec7t Nam bao g\u1ed3m 2 nh\u00f3m th\u00e0nh ph\u1ea7n ch\u00ednh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c bi\u1ec3u m\u1eabu k\u00ea khai n\u1ed9p c\u00f9ng quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed9 h\u1ed3 s\u01a1 ba l\u1edbp l\u01b0u gi\u1eef t\u1ea1i doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_bieu_mau_ke_khai_nop_cung_To_khai_quyet_toan_thue_TNDN\"><\/span><b>C\u00e1c bi\u1ec3u m\u1eabu k\u00ea khai n\u1ed9p c\u00f9ng T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u1eefng t\u00e0i li\u1ec7u b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p tr\u1ef1c tuy\u1ebfn qua h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed c\u00f9ng v\u1edbi th\u1eddi \u0111i\u1ec3m n\u1ed9p T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN) h\u00e0ng n\u0103m (th\u01b0\u1eddng l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh).<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c I (M\u1eabu s\u1ed1 01): \u0110\u00e2y \u0111\u01b0\u1ee3c coi l\u00e0 ph\u1ea7n quan tr\u1ecdng nh\u1ea5t c\u1ee7a c\u00f4ng t\u00e1c k\u00ea khai. Ph\u1ee5 l\u1ee5c n\u00e0y y\u00eau c\u1ea7u doanh nghi\u1ec7p li\u1ec7t k\u00ea chi ti\u1ebft danh s\u00e1ch c\u00e1c b\u00ean li\u00ean k\u1ebft, li\u1ec7t k\u00ea t\u1eebng lo\u1ea1i h\u00ecnh giao d\u1ecbch v\u00e0 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng, \u0111\u1ed3ng th\u1eddi x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 \u00e1p d\u1ee5ng v\u00e0 m\u1ee9c gi\u00e1\/t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn \u0111\u1ea1t \u0111\u01b0\u1ee3c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c II (M\u1eabu s\u1ed1 02): Danh m\u1ee5c c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ea7n c\u00f3 t\u1ea1i H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c III (M\u1eabu s\u1ed1 03): Danh m\u1ee5c c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ea7n c\u00f3 t\u1ea1i H\u1ed3 s\u01a1 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 (M\u1eabu s\u1ed1 04): B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (Country-by-Country Report &#8211; CbCR).<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u53c2\u8003\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-tren-htkk\/\">H\u01b0\u1edbng d\u1eabn k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_ho_so_xac_dinh_gia_giao_dich_lien_ket_Luu_tai_doanh_nghiep\"><\/span><b>B\u1ed9 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (L\u01b0u 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;\">Khi c\u00f3 y\u00eau c\u1ea7u thanh tra, doanh nghi\u1ec7p ph\u1ea3i xu\u1ea5t tr\u00ecnh b\u1ed9 h\u1ed3 s\u01a1 g\u1ed3m 3 l\u1edbp t\u00e0i li\u1ec7u chuy\u00ean s\u00e2u. V\u1eady c\u1ee5 th\u1ec3 trong b\u1ed9 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec \u1edf ph\u1ea7n n\u1ed9i dung c\u1ed1t l\u00f5i n\u00e0y?<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_quoc_gia_Local_File\"><\/span><b>\u672c\u5730\u6587\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Local File t\u1eadp trung v\u00e0o th\u1ef1c th\u1ec3 kinh doanh t\u1ea1i Vi\u1ec7t Nam. \u0110\u00e2y l\u00e0 t\u00e0i li\u1ec7u d\u00e0y nh\u1ea5t v\u00e0 \u0111\u00f2i h\u1ecfi t\u00ednh k\u1ef9 thu\u1eadt cao nh\u1ea5t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n v\u00e0 r\u1ee7i ro (FAR Analysis): Doanh nghi\u1ec7p ph\u1ea3i l\u00e0m r\u00f5 ai l\u00e0 ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n c\u00e1c kh\u00e2u thi\u1ebft k\u1ebf, s\u1ea3n xu\u1ea5t, ph\u00e2n ph\u1ed1i, ti\u1ebfp th\u1ecb, l\u01b0u kho? T\u00e0i s\u1ea3n h\u1eefu h\u00ecnh (nh\u00e0 x\u01b0\u1edfng, m\u00e1y m\u00f3c) v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh (th\u01b0\u01a1ng hi\u1ec7u, b\u00ed quy\u1ebft c\u00f4ng ngh\u1ec7) n\u00e0o \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng? V\u00e0 doanh nghi\u1ec7p ch\u1ecbu r\u1ee7i ro g\u00ec? (R\u1ee7i ro th\u1ecb tr\u01b0\u1eddng, r\u1ee7i ro h\u00e0ng t\u1ed3n kho, r\u1ee7i ro n\u1ee3 x\u1ea5u, r\u1ee7i ro t\u1ef7 gi\u00e1&#8230;). Theo nguy\u00ean t\u1eafc, b\u00ean n\u00e0o ch\u1ecbu r\u1ee7i ro c\u00e0ng cao th\u00ec m\u1ee9c l\u1ee3i nhu\u1eadn k\u1ef3 v\u1ecdng ph\u1ea3i c\u00e0ng l\u1edbn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1: Gi\u1ea3i tr\u00ecnh l\u00fd do l\u1ef1a ch\u1ecdn m\u1ed9t trong 5 ph\u01b0\u01a1ng ph\u00e1p ch\u00ednh th\u1ee9c theo Ngh\u1ecb \u0111\u1ecbnh 132.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u so s\u00e1nh (Benchmarking): Doanh nghi\u1ec7p ph\u1ea3i t\u00ecm ki\u1ebfm t\u1ed1i thi\u1ec3u 3 &#8211; 5 doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp c\u00f3 ch\u1ee9c n\u0103ng t\u01b0\u01a1ng \u0111\u1ed3ng \u0111\u1ec3 so s\u00e1nh. N\u0103m 2026, vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c t\u1ebf nh\u01b0 Orbis, Moody\u2019s l\u00e0 \u0111i\u1ec1u g\u1ea7n nh\u01b0 b\u1eaft bu\u1ed9c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u00e1ch quan.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_toan_cau_Master_File\"><\/span><b>\u4e3b\u6587\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Cung c\u1ea5p c\u00e1i nh\u00ecn to\u00e0n c\u1ea3nh v\u1ec1 T\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia. N\u1ed9i dung bao g\u1ed3m s\u01a1 \u0111\u1ed3 t\u1ed5 ch\u1ee9c, chu\u1ed7i gi\u00e1 tr\u1ecb to\u00e0n c\u1ea7u (n\u01a1i n\u00e0o t\u1ea1o ra gi\u00e1 tr\u1ecb l\u1edbn nh\u1ea5t), c\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh quan tr\u1ecdng (IP) v\u00e0 ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 c\u1ee7a t\u1eadp \u0111o\u00e0n. T\u00e0i li\u1ec7u n\u00e0y gi\u00fap c\u01a1 quan thu\u1ebf hi\u1ec3u \u0111\u01b0\u1ee3c v\u1ecb tr\u00ed c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam trong b\u1ee9c tranh l\u1ee3i nhu\u1eadn t\u1ed5ng th\u1ec3.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\"><\/span><b>\u56fd\u522b\u62a5\u544a (CbCR)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 b\u1eaft bu\u1ed9c n\u1ebfu T\u1eadp \u0111o\u00e0n c\u00f3 t\u1ed5ng doanh thu h\u1ee3p nh\u1ea5t trong k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb 18.000 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean. B\u00e1o c\u00e1o n\u00e0y gi\u00fap c\u00e1c qu\u1ed1c gia trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng \u0111\u1ec3 ki\u1ec3m so\u00e1t xem t\u1eadp \u0111o\u00e0n c\u00f3 \u0111ang &#8220;tr\u00fa \u1ea9n thu\u1ebf&#8221; \u1edf c\u00e1c qu\u1ed1c gia c\u00f3 thu\u1ebf su\u1ea5t th\u1ea5p hay kh\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ch\u1ec9 d\u1ef1a v\u00e0o nh\u00e2n s\u1ef1 n\u1ed9i b\u1ed9 \u0111\u00f4i khi l\u00e0 ch\u01b0a \u0111\u1ee7 \u0111\u1ec3 \u0111\u00e1p \u1ee9ng t\u00ednh k\u1ef9 thu\u1eadt kh\u1eaft khe c\u1ee7a d\u1eef li\u1ec7u Benchmarking qu\u1ed1c t\u1ebf. Nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng c\u00e1c<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\"> d\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh th\u1ed1ng nh\u1ea5t gi\u1eefa s\u1ed1 li\u1ec7u h\u1ea3i quan, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf, t\u1eeb \u0111\u00f3 gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_phuong_phap_xac_dinh_gia_trong_ho_so_giao_dich_lien_ket\"><\/span><b>C\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 trong h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec, kh\u00f4ng th\u1ec3 b\u1ecf qua vi\u1ec7c n\u1eafm v\u1eefng 5 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1. Vi\u1ec7c ch\u1ecdn sai ph\u01b0\u01a1ng ph\u00e1p l\u00e0 nguy\u00ean nh\u00e2n h\u00e0ng \u0111\u1ea7u d\u1eabn \u0111\u1ebfn vi\u1ec7c 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;\">Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (CUP): So s\u00e1nh tr\u1ef1c ti\u1ebfp gi\u00e1 s\u1ea3n ph\u1ea9m gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng. Th\u01b0\u1eddng d\u00f9ng cho c\u00e1c s\u1ea3n ph\u1ea9m \u0111\u1ea1i tr\u00e0, kho\u00e1ng s\u1ea3n, ho\u1eb7c l\u00e3i su\u1ea5t vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i (Resale Price Method): Ph\u00f9 h\u1ee3p cho c\u00e1c doanh nghi\u1ec7p thu\u1ea7n t\u00fay th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng ph\u00e2n ph\u1ed1i, mua \u0111i b\u00e1n l\u1ea1i m\u00e0 kh\u00f4ng l\u00e0m thay \u0111\u1ed5i \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i (Cost Plus Method): \u00c1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, gia c\u00f4ng theo \u0111\u01a1n \u0111\u1eb7t h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 cho b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n (TNMM): \u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u1ed5 bi\u1ebfn nh\u1ea5t t\u1ea1i Vi\u1ec7t Nam. So s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn (v\u00ed d\u1ee5: EBIT\/Doanh thu) c\u1ee7a doanh nghi\u1ec7p v\u1edbi c\u00e1c \u0111\u1ed1i th\u1ee7 \u0111\u1ed9c l\u1eadp tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn (Profit Split Method): D\u00f9ng cho c\u00e1c giao d\u1ecbch ph\u1ee9c t\u1ea1p, c\u00f3 t\u00ednh t\u00edch h\u1ee3p cao m\u00e0 c\u00e1c b\u00ean \u0111\u1ec1u \u0111\u00f3ng g\u00f3p t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u1ed9c \u0111\u00e1o.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 b\u1ed9 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft mang t\u00ednh thuy\u1ebft ph\u1ee5c cao, tr\u00e1nh b\u00e1c b\u1ecf h\u1ed3 s\u01a1 t\u1eeb thanh tra. Doanh nghi\u1ec7p n\u00ean tham v\u1ea5n <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/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;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 c\u0169ng nh\u01b0 l\u0129nh v\u1ef1c m\u00e0 doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_mien_lap_ho_so_giao_dich_lien_ket\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 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;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ebfu thu\u1ed9c c\u00e1c nh\u00f3m sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00f3m quy m\u00f4 nh\u1ecf: Doanh thu d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00f3m t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn an to\u00e0n (Safe Harbor): Doanh thu d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng, th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n c\u00f9ng v\u1edbi t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n EBIT\/Doanh thu t\u1ed1i thi\u1ec3u (5% cho ph\u00e2n ph\u1ed1i, 10% cho s\u1ea3n xu\u1ea5t v\u00e0 15% cho gia c\u00f4ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch n\u1ed9i \u0111\u1ecba thu\u1ea7n t\u00fay: Hai b\u00ean c\u00f9ng thu\u1ebf su\u1ea5t, kh\u00f4ng h\u01b0\u1edfng \u01b0u \u0111\u00e3i.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u67e5\u770b\u8be6\u60c5\uff1a <\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/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=\"Thoi_han_luu_tru_ho_so_va_rui_ro_phap_ly_doanh_nghiep_can_dac_biet_luu_y\"><\/span><b>Th\u1eddi h\u1ea1n l\u01b0u tr\u1eef h\u1ed3 s\u01a1 v\u00e0 r\u1ee7i ro ph\u00e1p l\u00fd doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4028\" aria-describedby=\"caption-attachment-4028\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4028\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-thoi-han-luu-tru-va-rui-ro-phap-ly.jpg\" alt=\"H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec, th\u1eddi h\u1ea1n l\u01b0u tr\u1eef v\u00e0 r\u1ee7i ro ph\u00e1p l\u00fd\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-thoi-han-luu-tru-va-rui-ro-phap-ly.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-thoi-han-luu-tru-va-rui-ro-phap-ly-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-thoi-han-luu-tru-va-rui-ro-phap-ly-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-thoi-han-luu-tru-va-rui-ro-phap-ly-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-thoi-han-luu-tru-va-rui-ro-phap-ly-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4028\" class=\"wp-caption-text\">H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec, th\u1eddi h\u1ea1n l\u01b0u tr\u1eef v\u00e0 r\u1ee7i ro ph\u00e1p l\u00fd<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c hi\u1ec3u r\u00f5 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec s\u1ebd ch\u01b0a \u0111\u1ee7 n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng n\u1eafm ch\u1eafc th\u1eddi h\u1ea1n l\u1eadp h\u1ed3 s\u01a1, th\u1eddi gian l\u01b0u tr\u1eef c\u0169ng nh\u01b0 c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd c\u00f3 th\u1ec3 ph\u00e1t sinh khi c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh thanh tra, ki\u1ec3m tra. Tr\u00ean th\u1ef1c t\u1ebf, r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p kh\u00f4ng b\u1ecb truy thu v\u00ec sai ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1, m\u00e0 v\u00ec n\u1ed9p ch\u1eadm, thi\u1ebfu h\u1ed3 s\u01a1 ho\u1eb7c d\u1eef li\u1ec7u kh\u00f4ng nh\u1ea5t qu\u00e1n.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_lap_ho_so_giao_dich_lien_ket\"><\/span><b>Th\u1eddi h\u1ea1n l\u1eadp h\u1ed3 s\u01a1 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;\">Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n th\u00e0nh vi\u1ec7c l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u1ed9p T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN) h\u00e0ng n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5982\uff1a<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh k\u1ebft th\u00fac ng\u00e0y 31\/12\/2025 th\u00ec h\u1ea1n cu\u1ed1i doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n th\u00e0nh h\u1ed3 s\u01a1 v\u00e0 n\u1ed9p <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phu-luc-giao-dich-lien-ket\/\">\u5173\u8054\u4ea4\u6613\u9644\u5f55<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> l\u00e0 31\/03\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1edd \u0111\u1ebfn khi c\u01a1 quan thu\u1ebf thanh tra m\u1edbi b\u1eaft \u0111\u1ea7u chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, m\u00e0 ph\u1ea3i ch\u1ee7 \u0111\u1ed9ng ho\u00e0n thi\u1ec7n t\u1eeb tr\u01b0\u1edbc.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_cung_cap_ho_so_khi_co_quan_thue_yeu_cau\"><\/span><b>Th\u1eddi h\u1ea1n cung c\u1ea5p h\u1ed3 s\u01a1 khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi c\u01a1 quan thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra ho\u1eb7c c\u00f3 v\u0103n b\u1ea3n y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh, doanh nghi\u1ec7p ph\u1ea3i xu\u1ea5t tr\u00ecnh \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 trong th\u1eddi h\u1ea1n:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">15 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn y\u00eau c\u1ea7u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f3 l\u00fd do h\u1ee3p l\u00fd v\u00e0 ch\u00ednh \u0111\u00e1ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed1i \u0111a th\u00eam 15 ng\u00e0y l\u00e0m vi\u1ec7c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, tr\u00ean th\u1ef1c t\u1ebf, vi\u1ec7c xin gia h\u1ea1n kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng xu\u1ea5t tr\u00ecnh \u0111\u00fang h\u1ea1n, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u1ea4n \u0111\u1ecbnh m\u1ee9c l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Truy thu thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng r\u1ee7i ro l\u1edbn nh\u1ea5t khi doanh nghi\u1ec7p xem nh\u1eb9 vi\u1ec7c l\u01b0u tr\u1eef h\u1ed3 s\u01a1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_gian_luu_tru_ho_so_giao_dich_lien_ket\"><\/span><b>Th\u1eddi gian l\u01b0u tr\u1eef h\u1ed3 s\u01a1 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;\">Doanh nghi\u1ec7p ph\u1ea3i l\u01b0u gi\u1eef to\u00e0n b\u1ed9 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb, d\u1eef li\u1ec7u li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf. Th\u1eddi gian l\u01b0u tr\u1eef t\u1ed1i thi\u1ec3u l\u00e0 10 n\u0103m, 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;\">\u5173\u8054\u4ea4\u6613\u9644\u5f55<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672c\u5730\u6587\u4ef6<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3b\u6587\u4ef6<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">CbCR (n\u1ebfu thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 vay v\u1ed1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ph\u00e2n b\u1ed5 chi ph\u00ed d\u1ecbch v\u1ee5<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email, bi\u00ean b\u1ea3n h\u1ecdp, b\u00e1o c\u00e1o c\u00f4ng vi\u1ec7c ch\u1ee9ng minh t\u00ednh th\u1ef1c ch\u1ea5t c\u1ee7a giao d\u1ecbch<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> N\u0103m 2026, c\u01a1 quan thu\u1ebf \u0111\u1eb7c bi\u1ec7t ch\u00fa tr\u1ecdng c\u00e1c giao d\u1ecbch d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n, n\u00ean doanh nghi\u1ec7p c\u1ea7n l\u01b0u b\u1eb1ng ch\u1ee9ng th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 r\u1ea5t ch\u1eb7t ch\u1ebd.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_rui_ro_phap_ly_thuong_gap\"><\/span><b>C\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd th\u01b0\u1eddng g\u1eb7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf n\u1ebfu 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;\">Kh\u00f4ng l\u1eadp h\u1ed3 s\u01a1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 li\u1ec7u gi\u1eefa Ph\u1ee5 l\u1ee5c I v\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng kh\u1edbp.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n l\u1ef1a ch\u1ecdn doanh nghi\u1ec7p so s\u00e1nh \u0111\u1ed9c l\u1eadp v\u00e0 t\u1ef1 x\u00e1c \u0111\u1ecbnh m\u1ee9c l\u1ee3i nhu\u1eadn ph\u00f9 h\u1ee3p. M\u1ee9c b\u1ecb \u1ea5n \u0111\u1ecbnh s\u1ebd theo h\u01b0\u1edbng b\u1ea5t l\u1ee3i cho doanh nghi\u1ec7p, d\u1eabn \u0111\u1ebfn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u0103ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e1t sinh truy thu l\u1edbn.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ecb lo\u1ea1i chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, c\u00e1c kho\u1ea3n d\u1ec5 b\u1ecb lo\u1ea1i nh\u1ea5t g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c kh\u1ed1ng ch\u1ebf 30% EBITDA<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00ed d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c l\u1ee3i \u00edch nh\u1eadn \u0111\u01b0\u1ee3c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00ed b\u1ea3n quy\u1ec1n, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 thi\u1ebfu c\u0103n c\u1ee9 \u0111\u1ecbnh gi\u00e1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed ph\u00e2n b\u1ed5 t\u1eadp \u0111o\u00e0n kh\u00f4ng c\u00f3 c\u01a1 s\u1edf h\u1ee3p l\u00fd.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c b\u1ecb lo\u1ea1i chi ph\u00ed kh\u00f4ng ch\u1ec9 l\u00e0m t\u0103ng thu\u1ebf TNDN m\u00e0 c\u00f2n c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn thu\u1ebf nh\u00e0 th\u1ea7u, thu\u1ebf GTGT v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 li\u00ean quan kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, t\u00f9y v\u00e0o m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t ch\u1eadm h\u1ed3 s\u01a1, ph\u1ea1t k\u00ea khai sai d\u1eabn \u0111\u1ebfn s\u1ed1 thu\u1ebf thi\u1ebfu ph\u1ea3i n\u1ed9p ho\u1eb7c h\u00e0nh vi tr\u1ed1n thu\u1ebf n\u1ebfu c\u00f3 d\u1ea5u hi\u1ec7u chuy\u1ec3n gi\u00e1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c ph\u1ea1t c\u00f3 th\u1ec3 t\u1eeb 20% s\u1ed1 thu\u1ebf truy thu \u0111\u1ebfn ph\u00e1t 1 &#8211; 3 l\u1ea7n s\u1ed1 thu\u1ebf tr\u1ed1n v\u00e0 ch\u01b0a bao g\u1ed3m ti\u1ec1n ch\u1eadm n\u1ed9p v\u1edbi l\u00e3i su\u1ea5t 0.03%\/ng\u00e0y. \u0110\u00e2y l\u00e0 kho\u1ea3n chi ph\u00ed ph\u00e1t sinh r\u1ea5t l\u1edbn v\u00e0 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn d\u00f2ng ti\u1ec1n doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hi\u1ec3u r\u00f5 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf m\u00e0 c\u00f2n l\u00e0 l\u00e1 ch\u1eafn quan tr\u1ecdng tr\u01b0\u1edbc c\u00e1c cu\u1ed9c thanh tra ch\u1ed1ng chuy\u1ec3n gi\u00e1 ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd trong n\u0103m 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb vi\u1ec7c k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ph\u1ee5 l\u1ee5c theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, x\u00e2y d\u1ef1ng b\u1ed9 h\u1ed3 s\u01a1 3 l\u1edbp g\u1ed3m Local File, Master File v\u00e0 CbCR, \u0111\u1ebfn vi\u1ec7c l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed l\u00e3i vay. T\u1ea5t c\u1ea3 \u0111\u1ec1u \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u00ednh x\u00e1c, nh\u1ea5t qu\u00e1n v\u00e0 t\u00ednh chi\u1ebfn l\u01b0\u1ee3c d\u00e0i h\u1ea1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c chu\u1ea9n b\u1ecb s\u1edbm, r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 v\u00e0 c\u00f3 s\u1ef1 \u0111\u1ed3ng h\u00e0nh c\u1ee7a \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u nh\u01b0 MAN &#8211; Master Accountant Network s\u1ebd gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf, truy thu v\u00e0 x\u1eed ph\u1ea1t kh\u00f4ng \u0111\u00e1ng c\u00f3.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/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;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u90ae\u7bb1: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5185\u5bb9\u7531\u4ee5\u4e0b\u4eba\u5458\u5ba1\u6838\uff1a<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"> \u9ece\u9ec4\u5ba3\u5148\u751f<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 Man \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t ki\u1ec3m so\u00e1t chuy\u1ec3n gi\u00e1 v\u00e0 \u1ee9ng d\u1ee5ng d\u1eef li\u1ec7u s\u1ed1 \u0111\u1ec3 ph\u00e2n t\u00edch r\u1ee7i ro, c\u00e2u h\u1ecfi h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec? L\u00e0 t\u00e2m \u0111i\u1ec3m c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p FDI, t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia v\u00e0 c\u1ea3 doanh nghi\u1ec7p trong n\u01b0\u1edbc [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4032,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4026","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\/4026","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=4026"}],"version-history":[{"count":2,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4026\/revisions"}],"predecessor-version":[{"id":4034,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4026\/revisions\/4034"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4032"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4026"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4026"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4026"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}