{"id":4043,"date":"2026-05-13T16:04:32","date_gmt":"2026-05-13T09:04:32","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4043"},"modified":"2026-05-13T16:19:53","modified_gmt":"2026-05-13T09:19:53","slug":"giao-dich-lien-ket-khi-quyet-toan-thue-tndn","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-khi-quyet-toan-thue-tndn\/","title":{"rendered":"Giao d\u1ecbch li\u00ean k\u1ebft khi quy\u1ebft to\u00e1n thu\u1ebf TNDN: T\u01b0 v\u1ea5n chuy\u00ean nghi\u1ec7p cho doanh nghi\u1ec7p"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft khi quy\u1ebft to\u00e1n thu\u1ebf TNDN l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 xem nh\u1eb9 trong k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2026, \u0111\u1eb7c bi\u1ec7t khi c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t ki\u1ec3m so\u00e1t chuy\u1ec3n gi\u00e1, chi ph\u00ed l\u00e3i vay v\u00e0 t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh. Ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, k\u00ea khai ph\u1ee5 l\u1ee5c hay \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u0169ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf, truy thu v\u00e0 x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1edbi s\u1ed1 ti\u1ec1n l\u1edbn. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap doanh nghi\u1ec7p hi\u1ec3u r\u00f5 quy \u0111\u1ecbnh ph\u00e1p l\u00fd theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, nh\u1eadn di\u1ec7n \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, n\u1eafm ch\u1eafc h\u1ed3 s\u01a1 b\u1eaft bu\u1ed9c, gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay 30% EBITDA c\u0169ng nh\u01b0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng, t\u1eeb \u0111\u00f3 ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c tu\u00e2n th\u1ee7 an to\u00e0n v\u00e0 b\u1ec1n v\u1eefng.\u00a0<\/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\/giao-dich-lien-ket-khi-quyet-toan-thue-tndn\/#Hieu_dung_ve_giao_dich_lien_ket_khi_quyet_toan_thue_TNDN\" >Hi\u1ec3u \u0111\u00fang v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft khi quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/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\/giao-dich-lien-ket-khi-quyet-toan-thue-tndn\/#Doi_tuong_va_pham_vi_ap_dung_quy_dinh_giao_dich_lien_ket_khi_quyet_toan_thue_TNDN\" >\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng quy \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/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\/giao-dich-lien-ket-khi-quyet-toan-thue-tndn\/#Cac_truong_hop_duoc_mien_lap_ho_so\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-khi-quyet-toan-thue-tndn\/#Cac_bieu_mau_bat_buoc_ve_giao_dich_lien_ket_khi_quyet_toan_thue_TNDN\" >C\u00e1c bi\u1ec3u m\u1eabu b\u1eaft bu\u1ed9c v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft khi quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-khi-quyet-toan-thue-tndn\/#Quy_dinh_ve_chi_phi_lai_vay_trong_giao_dich_lien_ket_khi_quyet_toan_thue_TNDN\" >Quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft khi quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-khi-quyet-toan-thue-tndn\/#Cong_thuc_va_nguong_khong_che_30_EBITDA\" >C\u00f4ng th\u1ee9c v\u00e0 ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf 30% EBITDA<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-khi-quyet-toan-thue-tndn\/#Co_che_chuyen_chi_phi_lai_vay\" >C\u01a1 ch\u1ebf chuy\u1ec3n chi ph\u00ed l\u00e3i vay<\/a><\/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\/giao-dich-lien-ket-khi-quyet-toan-thue-tndn\/#Phuong_phap_xac_dinh_gia_giao_dich_lien_ket_khi_quyet_toan_thue_TNDN\" >Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft khi quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/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\/giao-dich-lien-ket-khi-quyet-toan-thue-tndn\/#Rui_ro_va_che_tai_khi_sai_pham_giao_dich_lien_ket_khi_quyet_toan_thue_TNDN\" >R\u1ee7i ro v\u00e0 ch\u1ebf t\u00e0i khi sai ph\u1ea1m giao d\u1ecbch li\u00ean k\u1ebft khi quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/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\/giao-dich-lien-ket-khi-quyet-toan-thue-tndn\/#Checklist_tuan_thu_giao_dich_lien_ket_khi_quyet_toan_thue_TNDN_cho_doanh_nghiep\" >Checklist tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft khi quy\u1ebft to\u00e1n thu\u1ebf TNDN cho doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-khi-quyet-toan-thue-tndn\/#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-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-khi-quyet-toan-thue-tndn\/#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=\"Hieu_dung_ve_giao_dich_lien_ket_khi_quyet_toan_thue_TNDN\"><\/span><b>Hi\u1ec3u \u0111\u00fang v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft khi quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-4050\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Giao-dich-lien-ket-khi-quyet-toan-thue-TNDN-huong-dan-ke-khai-va-ho-so-chi-tiet-cho-doanh-nghiep-1.jpg\" alt=\"\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Giao-dich-lien-ket-khi-quyet-toan-thue-TNDN-huong-dan-ke-khai-va-ho-so-chi-tiet-cho-doanh-nghiep-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Giao-dich-lien-ket-khi-quyet-toan-thue-TNDN-huong-dan-ke-khai-va-ho-so-chi-tiet-cho-doanh-nghiep-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Giao-dich-lien-ket-khi-quyet-toan-thue-TNDN-huong-dan-ke-khai-va-ho-so-chi-tiet-cho-doanh-nghiep-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Giao-dich-lien-ket-khi-quyet-toan-thue-TNDN-huong-dan-ke-khai-va-ho-so-chi-tiet-cho-doanh-nghiep-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Giao-dich-lien-ket-khi-quyet-toan-thue-TNDN-huong-dan-ke-khai-va-ho-so-chi-tiet-cho-doanh-nghiep-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang, tr\u01b0\u1edbc h\u1ebft doanh nghi\u1ec7p c\u1ea7n \u0111\u1ecbnh v\u1ecb ch\u00ednh x\u00e1c v\u1ecb th\u1ebf c\u1ee7a m\u00ecnh th\u00f4ng qua h\u1ec7 th\u1ed1ng ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Theo Kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft l\u00e0 c\u00e1c b\u00ean c\u00f3 s\u1ef1 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 d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft ph\u1ed5 bi\u1ebfn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t b\u00ean n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a b\u00ean kia; ho\u1eb7c c\u1ea3 hai b\u00ean \u0111\u1ec1u c\u00f3 \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu do m\u1ed9t b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p kia v\u00e0 n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 10% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u1ee7a doanh nghi\u1ec7p kia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn nh\u1ea5t. M\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho doanh nghi\u1ec7p kia vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o (bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n vay t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o b\u1eb1ng t\u00e0i s\u1ea3n c\u1ee7a b\u00ean li\u00ean k\u1ebft) v\u1edbi \u0111i\u1ec1u ki\u1ec7n kho\u1ea3n v\u1ed1n vay \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ecbnh th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh ho\u1eb7c n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p kia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hai doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111i\u1ec1u h\u00e0nh b\u1edfi nh\u1eefng c\u00e1 nh\u00e2n c\u00f3 m\u1ed1i quan h\u1ec7 gia \u0111\u00ecnh (v\u1ee3, ch\u1ed3ng, cha m\u1eb9, con c\u00e1i, anh ch\u1ecb em ru\u1ed9t&#8230;).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft khi quy\u1ebft to\u00e1n thu\u1ebf TNDN kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c mua b\u00e1n h\u00e0ng h\u00f3a m\u00e0 c\u00f2n bao g\u1ed3m Chuy\u1ec3n nh\u01b0\u1ee3ng, cho thu\u00ea t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh v\u00e0 v\u00f4 h\u00ecnh; cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt, qu\u1ea3n l\u00fd, t\u00e0i ch\u00ednh; vay, cho vay v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_va_pham_vi_ap_dung_quy_dinh_giao_dich_lien_ket_khi_quyet_toan_thue_TNDN\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng quy \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4048\" aria-describedby=\"caption-attachment-4048\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4048\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Doi-tuong-va-pham-vi-ap-dung-quy-dinh-giao-dich-lien-ket-khi-quyet-toan-thue-TNDN.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng quy \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi quy\u1ebft to\u00e1n thu\u1ebf TNDN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Doi-tuong-va-pham-vi-ap-dung-quy-dinh-giao-dich-lien-ket-khi-quyet-toan-thue-TNDN.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Doi-tuong-va-pham-vi-ap-dung-quy-dinh-giao-dich-lien-ket-khi-quyet-toan-thue-TNDN-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Doi-tuong-va-pham-vi-ap-dung-quy-dinh-giao-dich-lien-ket-khi-quyet-toan-thue-TNDN-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Doi-tuong-va-pham-vi-ap-dung-quy-dinh-giao-dich-lien-ket-khi-quyet-toan-thue-TNDN-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Doi-tuong-va-pham-vi-ap-dung-quy-dinh-giao-dich-lien-ket-khi-quyet-toan-thue-TNDN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4048\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng quy \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft khi quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNDN t\u1ea1i Vi\u1ec7t Nam c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng tr\u1ecdng y\u1ebfu:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p FDI: C\u00e1c c\u00f4ng ty c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch mua b\u00e1n nguy\u00ean v\u1eadt li\u1ec7u ho\u1eb7c ph\u00ed b\u1ea3n quy\u1ec1n v\u1edbi c\u00f4ng ty m\u1eb9\/c\u00f4ng ty c\u00f9ng t\u1eadp \u0111o\u00e0n \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eadp \u0111o\u00e0n kinh t\u1ebf trong n\u01b0\u1edbc: C\u00e1c t\u1ed5ng c\u00f4ng ty c\u00f3 c\u1ea5u tr\u00fac c\u00f4ng ty m\u1eb9 &#8211; con, ho\u1eb7c c\u00e1c c\u00f4ng ty th\u00e0nh vi\u00ean trong c\u00f9ng m\u1ed9t h\u1ec7 sinh th\u00e1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch vay v\u1ed1n l\u1edbn: \u0110\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c doanh nghi\u1ec7p th\u00e2m d\u1ee5ng v\u1ed1n, c\u00f3 kho\u1ea3n vay t\u1eeb c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh ho\u1eb7c doanh nghi\u1ec7p li\u00ean k\u1ebft v\u01b0\u1ee3t ng\u01b0\u1ee1ng quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_mien_lap_ho_so\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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 Ph\u1ee5 l\u1ee5c I n\u1ebfu thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng doanh thu: T\u1ed5ng doanh thu d\u01b0\u1edbi 50 t\u1ef7 VN\u0110 v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh d\u01b0\u1edbi 30 t\u1ef7 VN\u0110 trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ecfa thu\u1eadn APA: Doanh nghi\u1ec7p \u0111\u00e3 k\u00fd k\u1ebft Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 n\u1ed9p b\u00e1o c\u00e1o APA th\u01b0\u1eddng ni\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn \u0111\u1ecbnh m\u1ee9c: Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n, kh\u00f4ng ph\u00e1t sinh doanh thu t\u1eeb t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, c\u00f3 doanh thu d\u01b0\u1edbi 200 t\u1ef7 VN\u0110 v\u00e0 \u0111\u1ea1t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n tr\u01b0\u1edbc l\u00e3i vay v\u00e0 thu\u1ebf (EBIT) tr\u00ean doanh thu theo ng\u00e0nh ngh\u1ec1 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=\"Cac_bieu_mau_bat_buoc_ve_giao_dich_lien_ket_khi_quyet_toan_thue_TNDN\"><\/span><b>C\u00e1c bi\u1ec3u m\u1eabu b\u1eaft bu\u1ed9c v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft khi quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4047\" aria-describedby=\"caption-attachment-4047\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4047\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-bieu-mau-bat-buoc-ve-giao-dich-lien-ket-khi-quyet-toan-thue-TNDN.jpg\" alt=\"C\u00e1c bi\u1ec3u m\u1eabu b\u1eaft bu\u1ed9c v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft khi quy\u1ebft to\u00e1n thu\u1ebf TNDN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-bieu-mau-bat-buoc-ve-giao-dich-lien-ket-khi-quyet-toan-thue-TNDN.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-bieu-mau-bat-buoc-ve-giao-dich-lien-ket-khi-quyet-toan-thue-TNDN-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-bieu-mau-bat-buoc-ve-giao-dich-lien-ket-khi-quyet-toan-thue-TNDN-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-bieu-mau-bat-buoc-ve-giao-dich-lien-ket-khi-quyet-toan-thue-TNDN-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-bieu-mau-bat-buoc-ve-giao-dich-lien-ket-khi-quyet-toan-thue-TNDN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4047\" class=\"wp-caption-text\">C\u00e1c bi\u1ec3u m\u1eabu b\u1eaft bu\u1ed9c v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft khi quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00ednh \u0111\u1ebfn n\u0103m 2026, vi\u1ec7c n\u1ed9p ch\u1eadm ho\u1eb7c thi\u1ebfu c\u00e1c ph\u1ee5 l\u1ee5c n\u00e0y s\u1ebd b\u1ecb h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf t\u1ef1 \u0111\u1ed9ng ghi nh\u1eadn v\u00e0 \u00e1p d\u1ee5ng ch\u1ebf t\u00e0i. Doanh nghi\u1ec7p c\u1ea7n ho\u00e0n th\u00e0nh b\u1ed9 h\u1ed3 s\u01a1 sau c\u00f9ng l\u00fac v\u1edbi T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN (M\u1eabu 03\/TNDN).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ti\u1ebft h\u1ec7 th\u1ed1ng Ph\u1ee5 l\u1ee5c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c I (Th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft): \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 c\u01a1 quan thu\u1ebf nh\u1eadn di\u1ec7n r\u1ee7i ro. Doanh nghi\u1ec7p ph\u1ea3i li\u1ec7t k\u00ea danh s\u00e1ch b\u00ean li\u00ean k\u1ebft, lo\u1ea1i h\u00ecnh giao d\u1ecbch, gi\u00e1 tr\u1ecb giao d\u1ecbch v\u00e0 c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c II (H\u1ed3 s\u01a1 qu\u1ed1c gia &#8211; Local File): T\u1eadp trung v\u00e0o th\u00f4ng tin chi ti\u1ebft v\u1ec1 doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam, bao g\u1ed3m ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng (S\u1ea3n xu\u1ea5t, ph\u00e2n ph\u1ed1i, nghi\u00ean c\u1ee9u&#8230;), ph\u00e2n t\u00edch r\u1ee7i ro kinh t\u1ebf v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 \u00e1p d\u1ee5ng c\u1ee5 th\u1ec3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c III (H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u &#8211; Master File): Cung c\u1ea5p th\u00f4ng tin v\u1ec1 c\u1ea5u tr\u00fac s\u1edf h\u1eefu, chu\u1ed7i gi\u00e1 tr\u1ecb c\u1ee7a to\u00e0n b\u1ed9 t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, danh m\u1ee5c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c IV (B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia &#8211; CbCR): Ch\u1ec9 \u00e1p d\u1ee5ng n\u1ebfu c\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Vi\u1ec7t Nam c\u00f3 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u t\u1eeb 18.000 t\u1ef7 VN\u0110 tr\u1edf l\u00ean. N\u1ebfu c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c n\u1ed9p b\u00e1o c\u00e1o n\u00e0y c\u1ee7a c\u00f4ng ty m\u1eb9.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd th\u1eddi h\u1ea1n:<\/b><span style=\"font-weight: 400;\"> Ch\u1eadm nh\u1ea5t 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 d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh. Vi\u1ec7c kh\u00f4ng n\u1ed9p Ph\u1ee5 l\u1ee5c I \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN b\u1ecb coi l\u00e0 ch\u01b0a ho\u00e0n ch\u1ec9nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp v\u00e0 l\u01b0u tr\u1eef. 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 15 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn y\u00eau c\u1ea7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec t\u00ednh ch\u1ea5t ph\u1ee9c t\u1ea1p c\u1ee7a c\u00e1c b\u00e1o c\u00e1o n\u00e0y, \u0111\u1eb7c bi\u1ec7t l\u00e0 kh\u00e2u ph\u00e2n t\u00edch d\u1eef li\u1ec7u so s\u00e1nh \u0111\u1ed9c l\u1eadp, doanh nghi\u1ec7p n\u00ean s\u1eed d\u1ee5ng<\/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;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean nghi\u1ec7p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ed3ng nh\u1ea5t v\u00e0 an to\u00e0n tr\u01b0\u1edbc c\u00e1c \u0111\u1ee3t thanh tra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_chi_phi_lai_vay_trong_giao_dich_lien_ket_khi_quyet_toan_thue_TNDN\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft khi quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m &#8220;n\u00f3ng&#8221; nh\u1ea5t trong c\u00e1c k\u1ef3 thanh tra thu\u1ebf. Quy \u0111\u1ecbnh n\u00e0y nh\u1eb1m ng\u0103n ch\u1eb7n t\u00ecnh tr\u1ea1ng v\u1ed1n m\u1ecfng (thin capitalization) \u0111\u1ec3 chuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c sang c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 thu\u1ebf su\u1ea5t th\u1ea5p h\u01a1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_va_nguong_khong_che_30_EBITDA\"><\/span><b>C\u00f4ng th\u1ee9c v\u00e0 ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf 30% EBITDA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% EBITDA. Khi \u0111\u00f3 EBITDA \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">EBITDA = L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb H\u0110KD + Chi ph\u00ed l\u00e3i vay + Chi ph\u00ed kh\u1ea5u hao<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> Chi ph\u00ed l\u00e3i vay \u1edf \u0111\u00e2y l\u00e0 chi ph\u00ed l\u00e3i vay thu\u1ea7n, t\u1ee9c l\u00e0 l\u1ea5y t\u1ed5ng l\u00e3i vay ph\u00e1t sinh tr\u1eeb \u0111i l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay trong k\u1ef3.<\/span><\/p>\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\/cong-thuc-tinh-lai-vay\/\">\u5173\u8054\u65b9\u4ea4\u6613\u5229\u606f\u8ba1\u7b97\u516c\u5f0f\u3002.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_che_chuyen_chi_phi_lai_vay\"><\/span><b>C\u01a1 ch\u1ebf chuy\u1ec3n chi ph\u00ed l\u00e3i vay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 ch\u1ebf chuy\u1ec3n chi ph\u00ed l\u00e3i vay, c\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu chi ph\u00ed l\u00e3i vay th\u1ef1c t\u1ebf v\u01b0\u1ee3t m\u1ee9c 30% EBITDA, ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c s\u1ebd b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN trong n\u0103m hi\u1ec7n t\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 quy\u1ec1n chuy\u1ec3n ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00e0y v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo \u0111\u1ec3 kh\u1ea5u tr\u1eeb v\u00e0o h\u1ea1n m\u1ee9c 30% c\u1ee7a n\u0103m \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian chuy\u1ec3n t\u1ed1i \u0111a l\u00e0 05 n\u0103m li\u00ean t\u1ee5c k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a <\/b><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng cho <\/span><i><span style=\"font-weight: 400;\">to\u00e0n b\u1ed9<\/span><\/i><span style=\"font-weight: 400;\"> chi ph\u00ed l\u00e3i vay c\u1ee7a doanh nghi\u1ec7p (bao g\u1ed3m c\u1ea3 vay ng\u00e2n h\u00e0ng \u0111\u1ed9c l\u1eadp) n\u1ebfu trong n\u0103m \u0111\u00f3 doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh b\u1ea5t k\u1ef3 giao d\u1ecbch li\u00ean k\u1ebft n\u00e0o.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_xac_dinh_gia_giao_dich_lien_ket_khi_quyet_toan_thue_TNDN\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft khi quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u doanh nghi\u1ec7p tu\u00e2n th\u1ee7 Nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng (Arm&#8217;s Length Principle). \u0110i\u1ec1u n\u00e0y \u0111\u00f2i h\u1ecfi gi\u00e1 giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft ph\u1ea3i t\u01b0\u01a1ng \u0111\u1ed3ng v\u1edbi gi\u00e1 trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch t\u01b0\u01a1ng t\u1ef1 gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp. C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (CUP): \u00c1p d\u1ee5ng khi c\u00f3 giao d\u1ecbch t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1ec1 \u0111\u1eb7c \u0111i\u1ec3m h\u00e0ng h\u00f3a, \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng. \u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u01b0u ti\u00ean h\u00e0ng \u0111\u1ea7u nh\u01b0ng kh\u00f3 t\u00ecm d\u1eef li\u1ec7u so s\u00e1nh nh\u1ea5t.<\/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 v\u1edbi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng ph\u00e2n ph\u1ed1i \u0111\u01a1n thu\u1ea7n, kh\u00f4ng gia t\u0103ng nhi\u1ec1u gi\u00e1 tr\u1ecb cho s\u1ea3n ph\u1ea9m. T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb ph\u00e2n ph\u1ed1i \u0111\u1ed9c l\u1eadp.<\/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): Ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c doanh nghi\u1ec7p gia c\u00f4ng, s\u1ea3n xu\u1ea5t theo \u0111\u01a1n \u0111\u1eb7t h\u00e0ng c\u1ee7a b\u00ean li\u00ean k\u1ebft. L\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng gi\u00e1 v\u1ed1n c\u1ed9ng v\u1edbi m\u1ed9t t\u1ef7 l\u1ec7 l\u00e3i g\u1ed9p chu\u1ea9n 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 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 (chi\u1ebfm tr\u00ean 80% tr\u01b0\u1eddng h\u1ee3p). Doanh nghi\u1ec7p s\u1ebd so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n (nh\u01b0 ROS, ROA, ROE) v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp c\u00f3 c\u00f9ng ng\u00e0nh ngh\u1ec1 v\u00e0 ch\u1ee9c n\u0103ng.<\/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): Ch\u1ec9 \u00e1p d\u1ee5ng cho c\u00e1c giao d\u1ecbch \u0111\u1eb7c th\u00f9, c\u1ef1c k\u1ef3 ph\u1ee9c t\u1ea1p ho\u1eb7c li\u00ean quan \u0111\u1ebfn c\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u1ed9c quy\u1ec1n m\u00e0 kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi \u0111\u1ec3 so s\u00e1nh ri\u00eang l\u1ebb.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_va_che_tai_khi_sai_pham_giao_dich_lien_ket_khi_quyet_toan_thue_TNDN\"><\/span><b>R\u1ee7i ro v\u00e0 ch\u1ebf t\u00e0i khi sai ph\u1ea1m giao d\u1ecbch li\u00ean k\u1ebft khi quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4046\" aria-describedby=\"caption-attachment-4046\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4046\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-va-che-tai-khi-sai-pham-giao-dich-lien-ket-khi-quyet-toan-thue-TNDN.jpg\" alt=\"R\u1ee7i ro v\u00e0 ch\u1ebf t\u00e0i khi sai ph\u1ea1m giao d\u1ecbch li\u00ean k\u1ebft khi quy\u1ebft to\u00e1n thu\u1ebf TNDN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-va-che-tai-khi-sai-pham-giao-dich-lien-ket-khi-quyet-toan-thue-TNDN.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-va-che-tai-khi-sai-pham-giao-dich-lien-ket-khi-quyet-toan-thue-TNDN-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-va-che-tai-khi-sai-pham-giao-dich-lien-ket-khi-quyet-toan-thue-TNDN-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-va-che-tai-khi-sai-pham-giao-dich-lien-ket-khi-quyet-toan-thue-TNDN-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-va-che-tai-khi-sai-pham-giao-dich-lien-ket-khi-quyet-toan-thue-TNDN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4046\" class=\"wp-caption-text\">R\u1ee7i ro v\u00e0 ch\u1ebf t\u00e0i khi sai ph\u1ea1m giao d\u1ecbch li\u00ean k\u1ebft khi quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00e0o n\u0103m 2026, c\u01a1 quan thu\u1ebf s\u1eed d\u1ee5ng c\u00e1c h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u t\u1eadp trung v\u00e0 AI \u0111\u1ec3 \u0111\u1ed1i so\u00e1t ch\u00e9o gi\u1eefa h\u1ea3i quan, ng\u00e2n h\u00e0ng v\u00e0 d\u1eef li\u1ec7u thu\u1ebf qu\u1ed1c t\u1ebf. C\u00e1c h\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng:<\/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: N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng cung c\u1ea5p \u0111\u01b0\u1ee3c H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p ch\u1ecdn kh\u00f4ng ph\u00f9 h\u1ee3p, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn. Th\u00f4ng th\u01b0\u1eddng, m\u1ee9c \u1ea5n \u0111\u1ecbnh n\u00e0y d\u1ef1a tr\u00ean trung v\u1ecb c\u1ee7a c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng t\u1ed1t nh\u1ea5t trong ng\u00e0nh, d\u1eabn \u0111\u1ebfn s\u1ed1 thu\u1ebf truy thu c\u1ef1c l\u1edbn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh: Ph\u1ea1t t\u1eeb 1 \u0111\u1ebfn 3 l\u1ea7n s\u1ed1 thu\u1ebf tr\u1ed1n\/thi\u1ebfu. Ngo\u00e0i ra, vi\u1ec7c ch\u1eadm n\u1ed9p ph\u1ee5 l\u1ee5c c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t ti\u1ec1n l\u00ean \u0111\u1ebfn h\u00e0ng ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng cho m\u1ed7i h\u00e0nh vi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n ch\u1eadm n\u1ed9p: T\u00ednh 0.03%\/ng\u00e0y tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf truy thu. Kho\u1ea3n n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN k\u1ef3 sau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro danh ti\u1ebfng: Doanh nghi\u1ec7p b\u1ecb x\u1ebfp h\u1ea1ng r\u1ee7i ro cao, d\u1eabn \u0111\u1ebfn t\u1ea7n su\u1ea5t thanh tra, ki\u1ec3m tra thu\u1ebf d\u00e0y \u0111\u1eb7c h\u01a1n trong c\u00e1c n\u0103m ti\u1ebfp theo.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Checklist_tuan_thu_giao_dich_lien_ket_khi_quyet_toan_thue_TNDN_cho_doanh_nghiep\"><\/span><b>Checklist tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft khi quy\u1ebft to\u00e1n thu\u1ebf TNDN cho doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 chu\u1ea9n b\u1ecb an to\u00e0n cho k\u1ef3 quy\u1ebft to\u00e1n 2026, c\u00e1c doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t v\u00e0 nh\u1eadn di\u1ec7n: Ki\u1ec3m tra danh s\u00e1ch c\u1ed5 \u0111\u00f4ng, c\u00e1c kho\u1ea3n vay v\u00e0 c\u00e1c b\u00ean c\u00f3 t\u1ea7m \u1ea3nh h\u01b0\u1edfng \u0111\u1ec3 x\u00e1c l\u1eadp danh m\u1ee5c b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu th\u1eadp d\u1eef li\u1ec7u: Thu th\u1eadp h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c b\u1eb1ng ch\u1ee9ng v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1. N\u1ebfu thu\u1ed9c di\u1ec7n l\u1eadp h\u1ed3 s\u01a1, c\u1ea7n t\u00ecm ki\u1ebfm d\u1eef li\u1ec7u so s\u00e1nh t\u1eeb c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u chuy\u00ean nghi\u1ec7p (nh\u01b0 Orbis, Moody&#8217;s&#8230;).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh to\u00e1n EBITDA v\u00e0 l\u00e3i vay h\u00e0ng qu\u00fd: Ch\u1ee7 \u0111\u1ed9ng t\u00ednh to\u00e1n ng\u01b0\u1ee1ng 30% \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh ho\u1eb7c chu\u1ea9n b\u1ecb t\u00e2m l\u00fd cho vi\u1ec7c lo\u1ea1i chi ph\u00ed khi quy\u1ebft to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp v\u00e0 ki\u1ec3m tra Ph\u1ee5 l\u1ee5c: \u0110\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u tr\u00ean Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft kh\u1edbp v\u1edbi B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 T\u1edd khai 03\/TNDN. M\u1ecdi s\u1ef1 sai l\u1ec7ch d\u00f9 nh\u1ecf c\u0169ng l\u00e0 d\u1ea5u hi\u1ec7u \u0111\u1ec3 c\u01a1 quan thu\u1ebf \u0111\u1eb7t c\u00e2u h\u1ecfi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1: H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 l\u01b0u gi\u1eef t\u1ea1i doanh nghi\u1ec7p \u0111\u1ec3 xu\u1ea5t tr\u00ecnh ngay khi c\u00f3 y\u00eau c\u1ea7u thanh tra (th\u1eddi gian cung c\u1ea5p th\u01b0\u1eddng ch\u1ec9 t\u1eeb 15 ng\u00e0y l\u00e0m vi\u1ec7c).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e2y d\u1ef1ng m\u1ed9t chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n v\u00e0 t\u1ed1i \u01b0u h\u00f3a s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p, doanh nghi\u1ec7p n\u00ean tham kh\u1ea3o<\/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 r\u00e0 so\u00e1t c\u1ea5u tr\u00fac v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro t\u1eeb s\u1edbm.<\/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;\">Qu\u1ea3n l\u00fd giao d\u1ecbch li\u00ean k\u1ebft khi quy\u1ebft to\u00e1n thu\u1ebf TNDN kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n l\u00e0 n\u1ec1n t\u1ea3ng gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf, b\u1ea3o v\u1ec7 d\u00f2ng ti\u1ec1n v\u00e0 n\u00e2ng cao t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t, k\u00ea khai \u0111\u00fang v\u00e0 chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ngay t\u1eeb \u0111\u1ea7u s\u1ebd gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c nguy c\u01a1 truy thu, x\u1eed ph\u1ea1t v\u00e0 thanh tra k\u00e9o d\u00e0i. N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ee9c t\u1ea1p ho\u1eb7c c\u1ea7n h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN, h\u00e3y 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;\"><b>T\u00e0i li\u1ec7u tham kh\u1ea3o:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/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><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c38\/2019\/QH14\u53f7<\/a>.<\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-466716.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Th\u00f4ng t\u01b0 80\/2021\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/a>.<\/span><\/strong><\/li>\n<\/ul>\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>Giao d\u1ecbch li\u00ean k\u1ebft khi quy\u1ebft to\u00e1n thu\u1ebf TNDN l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 xem nh\u1eb9 trong k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2026, \u0111\u1eb7c bi\u1ec7t khi c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t ki\u1ec3m so\u00e1t chuy\u1ec3n gi\u00e1, chi ph\u00ed l\u00e3i vay v\u00e0 t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh. Ch\u1ec9 m\u1ed9t sai [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4049,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4043","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\/4043","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=4043"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4043\/revisions"}],"predecessor-version":[{"id":4051,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4043\/revisions\/4051"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4049"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4043"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4043"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4043"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}