{"id":4035,"date":"2026-05-13T15:02:33","date_gmt":"2026-05-13T08:02:33","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4035"},"modified":"2026-05-13T15:14:11","modified_gmt":"2026-05-13T08:14:11","slug":"cach-xac-dinh-gia-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-gia-giao-dich-lien-ket\/","title":{"rendered":"C\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 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;\">C\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung quan tr\u1ecdng m\u00e0 doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft b\u1eaft bu\u1ed9c ph\u1ea3i n\u1eafm r\u00f5 trong n\u0103m 2026, \u0111\u1eb7c bi\u1ec7t khi c\u01a1 quan thu\u1ebf t\u0103ng c\u01b0\u1eddng ki\u1ec3m so\u00e1t chuy\u1ec3n gi\u00e1, s\u1ed1 h\u00f3a d\u1eef li\u1ec7u thanh tra v\u00e0 si\u1ebft ch\u1eb7t tu\u00e2n th\u1ee7 theo OECD c\u00f9ng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (GMT). Vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 <\/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 h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf, truy thu, ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 \u0111\u00e1nh thu\u1ebf hai l\u1ea7n. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap doanh nghi\u1ec7p hi\u1ec3u r\u00f5 5 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1, gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay v\u00e0 nh\u1eefng sai s\u00f3t ph\u1ed5 bi\u1ebfn c\u1ea7n tr\u00e1nh \u0111\u1ec3 x\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n ph\u00e1p l\u00fd, an to\u00e0n v\u00e0 hi\u1ec7u qu\u1ea3 trong 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\/cach-xac-dinh-gia-giao-dich-lien-ket\/#Ban_chat_va_tam_quan_trong_cua_cach_xac_dinh_gia_giao_dich_lien_ket_chuan_xac\" >B\u1ea3n ch\u1ea5t v\u00e0 t\u1ea7m quan tr\u1ecdng c\u1ee7a c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n x\u00e1c<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-gia-giao-dich-lien-ket\/#Quan_he_lien_ket_theo_Nghi_dinh_1322020ND-CP\" >Quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/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\/cach-xac-dinh-gia-giao-dich-lien-ket\/#Tai_sao_phai_thuc_hien_cach_xac_dinh_gia_giao_dich_lien_ket_theo_nguyen_tac_doc_lap\" >T\u1ea1i sao ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp?<\/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\/cach-xac-dinh-gia-giao-dich-lien-ket\/#Cach_xac_dinh_gia_giao_dich_lien_ket_nhu_the_nao\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 th\u1ebf n\u00e0o?<\/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\/cach-xac-dinh-gia-giao-dich-lien-ket\/#Phan_tich_chuc_nang_tai_san_va_rui_ro_FAR_Analysis\" >Ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n v\u00e0 r\u1ee7i ro (FAR Analysis)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-gia-giao-dich-lien-ket\/#Tim_kiem_va_lua_chon_doi_tuong_so_sanh_doc_lap\" >T\u00ecm ki\u1ebfm v\u00e0 l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-gia-giao-dich-lien-ket\/#Phan_tich_sau_5_phuong_phap_trong_cach_xac_dinh_gia_giao_dich_lien_ket\" >Ph\u00e2n t\u00edch s\u00e2u 5 ph\u01b0\u01a1ng ph\u00e1p trong c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-gia-giao-dich-lien-ket\/#Phuong_phap_so_sanh_gia_giao_dich_doc_lap_CUP\" >\u53ef\u6bd4\u975e\u53d7\u63a7\u4ef7\u683c\uff08CUP\uff09\u6cd5<\/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\/cach-xac-dinh-gia-giao-dich-lien-ket\/#Phuong_phap_gia_ban_lai_Resale_Price_Method_%E2%80%93_RPM\" >\u8f6c\u552e\u4ef7\u683c\u6cd5\uff08RPM\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-gia-giao-dich-lien-ket\/#Phuong_phap_gia_von_cong_lai_Cost_Plus_Method\" >Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i (Cost Plus Method)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-gia-giao-dich-lien-ket\/#Phuong_phap_so_sanh_ty_suat_loi_nhuan_thuan_TNMM\" >Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n (TNMM)<\/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\/cach-xac-dinh-gia-giao-dich-lien-ket\/#Phuong_phap_phan_bo_loi_nhuan_Profit_Split_Method\" >\u5229\u6da6\u5206\u5272\u6cd5<\/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\/cach-xac-dinh-gia-giao-dich-lien-ket\/#Nhung_dieu_kien_mien_lap_ho_so_trong_cach_xac_dinh_gia_giao_dich_lien_ket\" >Nh\u1eefng \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 trong c\u00e1ch 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-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-gia-giao-dich-lien-ket\/#Huong_dan_thuc_hien_cach_xac_dinh_gia_giao_dich_lien_ket_chuan\" >H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-gia-giao-dich-lien-ket\/#Luu_y_ve_chi_phi_lai_vay_trong_cach_xac_dinh_gia_giao_dich_lien_ket\" >L\u01b0u \u00fd v\u1ec1 chi ph\u00ed l\u00e3i vay trong c\u00e1ch 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-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-gia-giao-dich-lien-ket\/#Cac_sai_lam_can_tranh_khi_thuc_hien_cach_xac_dinh_gia_giao_dich_lien_ket\" >C\u00e1c sai l\u1ea7m c\u1ea7n tr\u00e1nh khi th\u1ef1c hi\u1ec7n c\u00e1ch 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-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-gia-giao-dich-lien-ket\/#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-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-xac-dinh-gia-giao-dich-lien-ket\/#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=\"Ban_chat_va_tam_quan_trong_cua_cach_xac_dinh_gia_giao_dich_lien_ket_chuan_xac\"><\/span><b>B\u1ea3n ch\u1ea5t v\u00e0 t\u1ea7m quan tr\u1ecdng c\u1ee7a c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n x\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u \u0111\u00fang v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, tr\u01b0\u1edbc h\u1ebft doanh nghi\u1ec7p c\u1ea7n \u0111\u1ecbnh v\u1ecb \u0111\u01b0\u1ee3c m\u00ecnh c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ph\u00e1p lu\u1eadt hay kh\u00f4ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_he_lien_ket_theo_Nghi_dinh_1322020ND-CP\"><\/span><b>Quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 5, quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp 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. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn 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;\">\u8be5\u4f01\u4e1a\u76f4\u63a5\u6216\u95f4\u63a5\u6301\u6709\u53e6\u4e00\u4f01\u4e1a\u81f3\u5c11 25% \u7684\u6240\u6709\u8005\u6743\u76ca\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u53ef\u4ee5\u4ee5\u4efb\u4f55\u5f62\u5f0f\u5411\u53e6\u4e00\u4f01\u4e1a\u63d0\u4f9b\u62c5\u4fdd\u6216\u8d37\u6b3e\uff0c\u4f46\u8d37\u6b3e\u91d1\u989d\u81f3\u5c11\u4e3a\u501f\u6b3e\u4f01\u4e1a\u6240\u6709\u8005\u6743\u76ca\u7684 25%\uff0c\u5e76\u4e14\u5360\u501f\u6b3e\u4f01\u4e1a\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u7684 50% \u4ee5\u4e0a\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c m\u1ed1i quan h\u1ec7 gia \u0111\u00ecnh (v\u1ee3, ch\u1ed3ng, cha m\u1eb9, con c\u00e1i&#8230;) c\u00f9ng \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p.<\/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\/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=\"Tai_sao_phai_thuc_hien_cach_xac_dinh_gia_giao_dich_lien_ket_theo_nguyen_tac_doc_lap\"><\/span><b>T\u1ea1i sao ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc Giao d\u1ecbch \u0111\u1ed9c l\u1eadp (Arm\u2019s Length Principle) y\u00eau c\u1ea7u gi\u00e1 tr\u1ecb c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi gi\u00e1 tr\u1ecb giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp trong \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng. Vi\u1ec7c kh\u00f4ng tu\u00e2n th\u1ee7 s\u1ebd 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;\">B\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf: C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n t\u1ef1 x\u00e1c \u0111\u1ecbnh m\u1ee9c gi\u00e1 v\u00e0 l\u1ee3i nhu\u1eadn n\u1ebfu h\u1ed3 s\u01a1 doanh nghi\u1ec7p kh\u00f4ng h\u1ee3p l\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p: M\u1ee9c ph\u1ea1t c\u00f3 th\u1ec3 l\u00ean \u0111\u1ebfn 20% s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh theo ng\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro k\u00e9p (Double Taxation): Doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb \u0111\u00e1nh thu\u1ebf hai l\u1ea7n \u1edf c\u1ea3 Vi\u1ec7t Nam v\u00e0 qu\u1ed1c gia c\u1ee7a c\u00f4ng ty li\u00ean k\u1ebft n\u1ebfu kh\u00f4ng c\u00f3 hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n ph\u00f9 h\u1ee3p.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_gia_giao_dich_lien_ket_nhu_the_nao\"><\/span><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4037\" aria-describedby=\"caption-attachment-4037\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4037\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-xac-dinh-gia-giao-dich-lien-ket-chuan-Nghi-dinh-132.jpg\" alt=\"C\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-xac-dinh-gia-giao-dich-lien-ket-chuan-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-xac-dinh-gia-giao-dich-lien-ket-chuan-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-xac-dinh-gia-giao-dich-lien-ket-chuan-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-xac-dinh-gia-giao-dich-lien-ket-chuan-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-xac-dinh-gia-giao-dich-lien-ket-chuan-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4037\" class=\"wp-caption-text\">C\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n Ngh\u1ecb \u0111\u1ecbnh 132<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t quy tr\u00ecnh chu\u1ea9n x\u00e1c s\u1ebd gi\u00fap doanh nghi\u1ec7p b\u1ea3o v\u1ec7 \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u tr\u01b0\u1edbc c\u00e1c k\u1ef3 thanh tra.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_chuc_nang_tai_san_va_rui_ro_FAR_Analysis\"><\/span><b>Ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n v\u00e0 r\u1ee7i ro (FAR Analysis)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, ph\u00e2n t\u00edch FAR l\u00e0 tr\u00e1i tim c\u1ee7a h\u1ed3 s\u01a1.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9c n\u0103ng: Li\u1ec7t k\u00ea c\u00e1c ho\u1ea1t \u0111\u1ed9ng ch\u00ednh nh\u01b0 s\u1ea3n xu\u1ea5t, l\u1eafp r\u00e1p, nghi\u00ean c\u1ee9u ph\u00e1t tri\u1ec3n (R&amp;D), ti\u1ebfp th\u1ecb, ph\u00e2n ph\u1ed1i, l\u01b0u kho.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n: X\u00e1c \u0111\u1ecbnh c\u00e1c 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 (nh\u00e3n hi\u1ec7u, b\u00ed quy\u1ebft c\u00f4ng ngh\u1ec7, t\u1ec7p kh\u00e1ch h\u00e0ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro: Ai ch\u1ecbu r\u1ee7i ro th\u1ecb tr\u01b0\u1eddng, r\u1ee7i ro bi\u1ebfn \u0111\u1ed9ng t\u1ef7 gi\u00e1, r\u1ee7i ro h\u00e0ng t\u1ed3n kho? Doanh nghi\u1ec7p ch\u1ecbu r\u1ee7i ro cao h\u01a1n th\u01b0\u1eddng ph\u1ea3i c\u00f3 m\u1ee9c l\u1ee3i nhu\u1eadn k\u1ef3 v\u1ecdng cao h\u01a1n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tim_kiem_va_lua_chon_doi_tuong_so_sanh_doc_lap\"><\/span><b>T\u00ecm ki\u1ebfm v\u00e0 l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n t\u00ecm \u00edt nh\u1ea5t 3 &#8211; 5 doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u01b0\u01a1ng \u0111\u1ed3ng. D\u1eef li\u1ec7u ph\u1ea3i \u0111\u01b0\u1ee3c truy xu\u1ea5t t\u1eeb c\u00e1c ngu\u1ed3n ch\u00ednh th\u1ed1ng nh\u01b0 T\u1ed5ng c\u1ee5c Thu\u1ebf, ho\u1eb7c c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c t\u1ebf nh\u01b0 <\/span><i><span style=\"font-weight: 400;\">Standard &amp; Poor\u2019s<\/span><\/i><span style=\"font-weight: 400;\">, <\/span><i><span style=\"font-weight: 400;\">Orbis<\/span><\/i><span style=\"font-weight: 400;\">. Vi\u1ec7c s\u1eed d\u1ee5ng d\u1eef li\u1ec7u kh\u00f4ng r\u00f5 ngu\u1ed3n g\u1ed1c s\u1ebd l\u00e0m m\u1ea5t \u0111i t\u00ednh x\u00e1c th\u1ef1c c\u1ee7a c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_sau_5_phuong_phap_trong_cach_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Ph\u00e2n t\u00edch s\u00e2u 5 ph\u01b0\u01a1ng ph\u00e1p trong c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4040\" aria-describedby=\"caption-attachment-4040\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4040\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Phan-tich-sau-5-phuong-phap-trong-cach-xac-dinh-gia-giao-dich-lien-ket.jpg\" alt=\"Ph\u00e2n t\u00edch s\u00e2u 5 ph\u01b0\u01a1ng ph\u00e1p trong c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Phan-tich-sau-5-phuong-phap-trong-cach-xac-dinh-gia-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Phan-tich-sau-5-phuong-phap-trong-cach-xac-dinh-gia-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Phan-tich-sau-5-phuong-phap-trong-cach-xac-dinh-gia-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Phan-tich-sau-5-phuong-phap-trong-cach-xac-dinh-gia-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Phan-tich-sau-5-phuong-phap-trong-cach-xac-dinh-gia-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4040\" class=\"wp-caption-text\">Ph\u00e2n t\u00edch s\u00e2u 5 ph\u01b0\u01a1ng ph\u00e1p trong c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132 quy \u0111\u1ecbnh 5 ph\u01b0\u01a1ng ph\u00e1p ch\u00ednh. 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 b\u00e1c b\u1ecf h\u1ed3 s\u01a1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_so_sanh_gia_giao_dich_doc_lap_CUP\"><\/span><b>\u53ef\u6bd4\u975e\u53d7\u63a7\u4ef7\u683c\uff08CUP\uff09\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p n\u00e0y l\u00e0 vi\u1ec7c x\u00e1c l\u1eadp m\u1ed9t h\u1ec7 quy chi\u1ebfu tr\u1ef1c ti\u1ebfp gi\u1eefa m\u1ee9c gi\u00e1 n\u1ed9i b\u1ed9 v\u00e0 gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ef1 do trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch t\u01b0\u01a1ng \u0111\u1ed3ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u01a1 ch\u1ebf:<\/b><span style=\"font-weight: 400;\"> So s\u00e1nh gi\u00e1 h\u00e0ng h\u00f3a trong giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi gi\u00e1 trong giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u00ed d\u1ee5 th\u1ef1c t\u1ebf:<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty A b\u00e1n c\u00e0 ph\u00ea cho c\u00f4ng ty m\u1eb9 t\u1ea1i Singapore. N\u1ebfu tr\u00ean s\u00e0n giao d\u1ecbch qu\u1ed1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3, gi\u00e1 c\u00e0 ph\u00ea c\u00f9ng lo\u1ea1i l\u00e0 2.500 USD\/t\u1ea5n, th\u00ec c\u00f4ng ty A c\u0169ng ph\u1ea3i b\u00e1n v\u1edbi m\u1ee9c gi\u00e1 quanh ng\u01b0\u1ee1ng n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec1u ki\u1ec7n:<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng c\u00f3 kh\u00e1c bi\u1ec7t v\u1ec1 \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m, \u0111i\u1ec1u ki\u1ec7n th\u01b0\u01a1ng m\u1ea1i (v\u1eadn chuy\u1ec3n, b\u1ea3o hi\u1ec3m, k\u1ef3 h\u1ea1n thanh to\u00e1n).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_gia_ban_lai_Resale_Price_Method_%E2%80%93_RPM\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i (<\/b><b>Resale Price Method &#8211; RPM)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eb1m ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb trung gian trong chu\u1ed7i cung \u1ee9ng, ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u1ef1a tr\u00ean c\u00e1c nguy\u00ean t\u1eafc v\u00e0 c\u01a1 ch\u1ebf t\u00ednh to\u00e1n c\u1ee5 th\u1ec3 sau \u0111\u00e2y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 ch\u1ebf: L\u1ea5y gi\u00e1 b\u00e1n cho b\u00ean th\u1ee9 ba tr\u1eeb \u0111i m\u1ee9c l\u1ee3i nhu\u1eadn g\u1ed9p c\u1ee7a c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: C\u00f4ng ty B nh\u1eadp kh\u1ea9u m\u1ef9 ph\u1ea9m t\u1eeb c\u00f4ng ty li\u00ean k\u1ebft v\u00e0 b\u00e1n ra th\u1ecb tr\u01b0\u1eddng \u0111\u1ed9c l\u1eadp v\u1edbi gi\u00e1 100 \u0111\u1ed3ng. C\u00e1c nh\u00e0 ph\u00e2n ph\u1ed1i m\u1ef9 ph\u1ea9m \u0111\u1ed9c l\u1eadp kh\u00e1c c\u00f3 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p l\u00e0 20%. V\u1eady gi\u00e1 mua v\u00e0o t\u1eeb b\u00ean li\u00ean k\u1ebft h\u1ee3p l\u00fd s\u1ebd l\u00e0: 100 x (1 &#8211; 20%) = 80 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u1ee8ng d\u1ee5ng: Th\u00edch h\u1ee3p cho m\u1ea3ng ph\u00e2n ph\u1ed1i, b\u00e1n bu\u00f4n ho\u1eb7c b\u00e1n l\u1ebb \u0111\u01a1n thu\u1ea7n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_gia_von_cong_lai_Cost_Plus_Method\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i (Cost Plus Method)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u00f3ng vai tr\u00f2 l\u00e0 b\u00ean s\u1ea3n xu\u1ea5t gia c\u00f4ng ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9, \u0111\u00e2y l\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ea3m b\u1ea3o t\u00ednh b\u00f9 \u0111\u1eafp chi ph\u00ed v\u00e0 duy tr\u00ec m\u1ee9c l\u1ee3i nhu\u1eadn h\u1ee3p l\u00fd, c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c tri\u1ec3n khai nh\u01b0 sau:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 ch\u1ebf: L\u1ea5y gi\u00e1 v\u1ed1n c\u1ed9ng th\u00eam m\u1ed9t m\u1ee9c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u00ean gi\u00e1 v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: M\u1ed9t c\u00f4ng ty gia c\u00f4ng may m\u1eb7c c\u00f3 gi\u00e1 v\u1ed1n s\u1ea3n xu\u1ea5t l\u00e0 1 tri\u1ec7u USD. T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u00ean gi\u00e1 v\u1ed1n trung b\u00ecnh ng\u00e0nh gia c\u00f4ng l\u00e0 10%. Gi\u00e1 b\u00e1n cho c\u00f4ng ty li\u00ean k\u1ebft ph\u1ea3i \u0111\u1ea1t: 1 x (1 + 10%) = 1.1 tri\u1ec7u USD.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u1ee8ng d\u1ee5ng: Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t theo \u0111\u01a1n \u0111\u1eb7t h\u00e0ng, gia c\u00f4ng ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_so_sanh_ty_suat_loi_nhuan_thuan_TNMM\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n (TNMM)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u1ed5 bi\u1ebfn nh\u1ea5t trong c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 ch\u1ebf: So s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n (EBIT\/Doanh thu ho\u1eb7c EBIT\/Chi ph\u00ed) thay v\u00ec gi\u00e1 s\u1ea3n ph\u1ea9m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i \u00edch: \u00cdt b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m h\u01a1n ph\u01b0\u01a1ng ph\u00e1p CUP, t\u1eadp trung v\u00e0o b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a to\u00e0n b\u1ed9 doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_phan_bo_loi_nhuan_Profit_Split_Method\"><\/span><b>\u5229\u6da6\u5206\u5272\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p c\u00e1c giao d\u1ecbch c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1eb7c th\u00f9 cao ho\u1eb7c t\u00edch h\u1ee3p s\u00e2u v\u00e0o chu\u1ed7i gi\u00e1 tr\u1ecb c\u1ee7a t\u1eadp \u0111o\u00e0n m\u00e0 doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 t\u00ecm th\u1ea5y c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng, ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ec3 ph\u00e2n \u0111\u1ecbnh l\u1ee3i nhu\u1eadn d\u1ef1a tr\u00ean \u0111\u00f3ng g\u00f3p th\u1ef1c t\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 ch\u1ebf: Th\u1ef1c hi\u1ec7n ph\u00e2n chia t\u1ed5ng l\u1ee3i nhu\u1eadn h\u1ee3p nh\u1ea5t c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft t\u1eeb m\u1ed9t giao d\u1ecbch ho\u1eb7c m\u1ed9t chu\u1ed7i giao d\u1ecbch d\u1ef1a tr\u00ean c\u00e1c ti\u00eau ch\u00ed \u0111\u00f3ng g\u00f3p v\u1ec1 ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n s\u1eed d\u1ee5ng v\u00e0 r\u1ee7i ro g\u00e1nh ch\u1ecbu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: Hai c\u00f4ng ty th\u00e0nh vi\u00ean c\u00f9ng nghi\u00ean c\u1ee9u m\u1ed9t ph\u1ea7n m\u1ec1m AI \u0111\u1ed9c quy\u1ec1n. C\u00f4ng ty A \u0111\u00f3ng g\u00f3p d\u1eef li\u1ec7u v\u00e0 thu\u1eadt to\u00e1n, c\u00f4ng ty B \u0111\u00f3ng g\u00f3p h\u1ea1 t\u1ea7ng server v\u00e0 t\u1ec7p kh\u00e1ch h\u00e0ng. T\u1ed5ng l\u1ee3i nhu\u1eadn t\u1eeb ph\u1ea7n m\u1ec1m s\u1ebd \u0111\u01b0\u1ee3c chia theo t\u1ef7 l\u1ec7 \u0111\u00f3ng g\u00f3p chi ph\u00ed v\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u1ee7a m\u1ed7i b\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u1ee8ng d\u1ee5ng: Th\u00edch h\u1ee3p cho c\u00e1c d\u1ef1 \u00e1n nghi\u00ean c\u1ee9u c\u00f4ng ngh\u1ec7 cao, ph\u00e1t tri\u1ec3n t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh ho\u1eb7c c\u00e1c chu\u1ed7i cung \u1ee9ng kh\u00e9p k\u00edn c\u00f3 t\u00ednh b\u1ea3o m\u1eadt cao.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_dieu_kien_mien_lap_ho_so_trong_cach_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Nh\u1eefng \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 trong c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1eafm r\u00f5 c\u00e1c \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n tr\u1eeb gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m chi ph\u00ed tu\u00e2n th\u1ee7 \u0111\u00e1ng k\u1ec3. Theo \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 132, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (nh\u01b0ng v\u1eabn ph\u1ea3i k\u00ea khai M\u1eabu 01) trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu nh\u1ecf: T\u1ed5ng doanh thu d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00fd k\u1ebft APA: \u0110\u00e3 k\u00fd k\u1ebft Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 (APA) v\u00e0 n\u1ed9p b\u00e1o c\u00e1o APA h\u00e0ng n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n: Doanh thu d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng, th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n, kh\u00f4ng s\u1edf h\u1eefu t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 \u0111\u1ea1t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n (EBIT\/Doanh thu) t\u1ed1i thi\u1ec3u nh\u01b0 ph\u00e2n ph\u1ed1i 5%, s\u1ea3n xu\u1ea5t 10% v\u00e0 gia c\u00f4ng 15%.<\/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=\"Huong_dan_thuc_hien_cach_xac_dinh_gia_giao_dich_lien_ket_chuan\"><\/span><b>H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4039\" aria-describedby=\"caption-attachment-4039\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4039\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-cach-xac-dinh-gia-giao-dich-lien-ket.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-cach-xac-dinh-gia-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-cach-xac-dinh-gia-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-cach-xac-dinh-gia-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-cach-xac-dinh-gia-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-cach-xac-dinh-gia-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4039\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026, quy tr\u00ecnh n\u00e0y c\u1ea7n t\u00edch h\u1ee3p th\u00eam c\u00e1c c\u00f4ng c\u1ee5 ki\u1ec3m so\u00e1t r\u1ee7i ro t\u1eeb d\u1eef li\u1ec7u l\u1edbn.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu th\u1eadp d\u1eef li\u1ec7u: L\u01b0u tr\u1eef h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u1eadn chuy\u1ec3n v\u00e0 bi\u00ean b\u1ea3n b\u00e0n giao d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh bi\u00ean \u0111\u1ed9 gi\u00e1 chu\u1ea9n: S\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p th\u1ed1ng k\u00ea \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh d\u1ea3i gi\u00e1 tr\u1ecb t\u1eeb ph\u00e2n v\u1ecb 25 \u0111\u1ebfn 75 (Interquartile Range). Doanh nghi\u1ec7p an to\u00e0n nh\u1ea5t khi n\u1eb1m \u1edf kho\u1ea3ng trung v\u1ecb 50.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp b\u1ed9 h\u1ed3 s\u01a1 ba c\u1ea5p: H\u1ed3 s\u01a1 qu\u1ed1c gia th\u1ec3 hi\u1ec7n chi ti\u1ebft th\u00f4ng tin doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam, H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u th\u1ec3 hi\u1ec7n th\u00f4ng tin chung v\u1ec1 chu\u1ed7i gi\u00e1 tr\u1ecb c\u1ee7a c\u1ea3 t\u1eadp \u0111o\u00e0n v\u00e0 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) d\u00e0nh cho c\u00e1c t\u1eadp \u0111o\u00e0n c\u00f3 doanh thu h\u1ee3p nh\u1ea5t tr\u00ean 18.000 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai t\u1edd khai m\u1eabu 01: Ph\u1ea3i kh\u1edbp ho\u00e0n to\u00e0n v\u1edbi s\u1ed1 li\u1ec7u trong H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1.<\/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\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\">D\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_ve_chi_phi_lai_vay_trong_cach_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>L\u01b0u \u00fd v\u1ec1 chi ph\u00ed l\u00e3i vay trong c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4041\" aria-describedby=\"caption-attachment-4041\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4041\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Luu-y-ve-chi-phi-lai-vay-trong-cach-xac-dinh-gia-giao-dich-lien-ket.jpg\" alt=\"L\u01b0u \u00fd v\u1ec1 chi ph\u00ed l\u00e3i vay trong c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Luu-y-ve-chi-phi-lai-vay-trong-cach-xac-dinh-gia-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Luu-y-ve-chi-phi-lai-vay-trong-cach-xac-dinh-gia-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Luu-y-ve-chi-phi-lai-vay-trong-cach-xac-dinh-gia-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Luu-y-ve-chi-phi-lai-vay-trong-cach-xac-dinh-gia-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Luu-y-ve-chi-phi-lai-vay-trong-cach-xac-dinh-gia-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4041\" class=\"wp-caption-text\">L\u01b0u \u00fd v\u1ec1 chi ph\u00ed l\u00e3i vay trong c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m ngh\u1ebdn l\u1edbn m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p g\u1eb7p ph\u1ea3i l\u00e0 quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb.<\/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 kh\u1ed1ng ch\u1ebf: T\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng chi ph\u00ed l\u00e3i vay v\u00e0 chi ph\u00ed kh\u1ea5u hao (EBITDA).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u1eed l\u00fd ph\u1ea7n v\u01b0\u1ee3t ng\u01b0\u1ee1ng: Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo trong v\u00f2ng kh\u00f4ng qu\u00e1 05 n\u0103m li\u00ean t\u1ee5c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh li\u00ean k\u1ebft: N\u1ebfu doanh nghi\u1ec7p \u0111i vay ng\u00e2n h\u00e0ng nh\u01b0ng c\u00f3 s\u1ef1 b\u1ea3o l\u00e3nh c\u1ee7a c\u00f4ng ty m\u1eb9, kho\u1ea3n vay n\u00e0y c\u0169ng b\u1ecb t\u00ednh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_sai_lam_can_tranh_khi_thuc_hien_cach_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>C\u00e1c sai l\u1ea7m c\u1ea7n tr\u00e1nh khi th\u1ef1c hi\u1ec7n c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng l\u1ed7 h\u1ed5ng th\u01b0\u1eddng b\u1ecb c\u01a1 quan thu\u1ebf khai th\u00e1c trong c\u00e1c \u0111\u1ee3t thanh tra:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 b\u1eb1ng ch\u1ee9ng v\u1ec1 d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9: Doanh nghi\u1ec7p chi tr\u1ea3 ph\u00ed qu\u1ea3n l\u00fd t\u1eadp \u0111o\u00e0n h\u00e0ng t\u1ef7 \u0111\u1ed3ng nh\u01b0ng kh\u00f4ng c\u00f3 email, b\u00e1o c\u00e1o c\u00f4ng vi\u1ec7c ho\u1eb7c bi\u00ean b\u1ea3n nghi\u1ec7m thu ch\u1ee9ng minh d\u1ecbch v\u1ee5 \u0111\u00f3 th\u1ef1c s\u1ef1 mang l\u1ea1i l\u1ee3i \u00edch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecdn sai c\u00f4ng ty so s\u00e1nh: Ch\u1ecdn c\u00f4ng ty so s\u00e1nh \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf ho\u1eb7c c\u00f3 l\u1ed7 l\u0169y k\u1ebf k\u00e9o d\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t: S\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng kh\u1edbp v\u1edbi B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ki\u1ec3m to\u00e1n.<\/span><\/li>\n<\/ul>\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;\">Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP m\u00e0 c\u00f2n l\u00e0 n\u1ec1n t\u1ea3ng quan tr\u1ecdng \u0111\u1ec3 ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf, t\u1ed1i \u01b0u hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh v\u00e0 n\u00e2ng cao t\u00ednh minh b\u1ea1ch trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p. Trong b\u1ed1i c\u1ea3nh n\u0103m 2026, khi c\u01a1 quan thu\u1ebf \u0111\u1ea9y m\u1ea1nh thanh tra s\u1ed1 h\u00f3a, \u00e1p d\u1ee5ng d\u1eef li\u1ec7u l\u1edbn v\u00e0 t\u0103ng c\u01b0\u1eddng gi\u00e1m s\u00e1t c\u00e1c giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ngay t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh s\u1ebd gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u \u0111\u00e1ng k\u1ec3 nguy c\u01a1 b\u1ecb truy thu, \u1ea5n \u0111\u1ecbnh thu\u1ebf ho\u1eb7c ph\u00e1t sinh tranh ch\u1ea5p thu\u1ebf qu\u1ed1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t, v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch n\u1ed9i b\u1ed9 l\u1edbn, ho\u1ea1t \u0111\u1ed9ng \u0111a qu\u1ed1c gia ho\u1eb7c thu\u1ed9c nh\u00f3m ch\u1ecbu t\u00e1c \u0111\u1ed9ng c\u1ee7a Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (GMT), vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1, chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1 Local File, Master File v\u00e0 CbCR kh\u00f4ng c\u00f2n l\u00e0 l\u1ef1a ch\u1ecdn m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang c\u1ea7n r\u00e0 so\u00e1t h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u00e1nh gi\u00e1 r\u1ee7i ro thu\u1ebf ho\u1eb7c x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n tu\u00e2n th\u1ee7 ph\u00f9 h\u1ee3p theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t, vi\u1ec7c 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;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean giao d\u1ecbch li\u00ean k\u1ebft uy t\u00edn, c\u00f3 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network s\u1ebd l\u00e0 gi\u1ea3i ph\u00e1p an to\u00e0n v\u00e0 hi\u1ec7u qu\u1ea3 nh\u1ea5t. M\u1ed9t chi\u1ebfn l\u01b0\u1ee3c \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u lu\u00f4n ti\u1ebft ki\u1ec7m h\u01a1n r\u1ea5t nhi\u1ec1u so v\u1edbi chi ph\u00ed x\u1eed l\u00fd sai s\u00f3t v\u1ec1 sau.<\/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\/zh\/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\">  \u8054\u7cfb\u6211\u4eec\u8fdb\u884c\u54a8\u8be2 <\/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>\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>C\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung quan tr\u1ecdng m\u00e0 doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft b\u1eaft bu\u1ed9c ph\u1ea3i n\u1eafm r\u00f5 trong n\u0103m 2026, \u0111\u1eb7c bi\u1ec7t khi c\u01a1 quan thu\u1ebf t\u0103ng c\u01b0\u1eddng ki\u1ec3m so\u00e1t chuy\u1ec3n gi\u00e1, s\u1ed1 h\u00f3a d\u1eef li\u1ec7u thanh tra v\u00e0 si\u1ebft ch\u1eb7t tu\u00e2n th\u1ee7 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4037,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4035","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\/4035","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=4035"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4035\/revisions"}],"predecessor-version":[{"id":4042,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4035\/revisions\/4042"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4037"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4035"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4035"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4035"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}