{"id":4056,"date":"2026-05-14T09:41:30","date_gmt":"2026-05-14T02:41:30","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4056"},"modified":"2026-05-14T10:02:22","modified_gmt":"2026-05-14T03:02:22","slug":"cach-ke-khai-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-ke-khai-giao-dich-lien-ket\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft: T\u1eebng b\u01b0\u1edbc chi ti\u1ebft 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn c\u00e1ch <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket\/\">\u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> theo<\/span><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\"><b> \u6cd5\u4ee4<\/b> <b>132\/2020\/ND-CP<\/b><\/a><\/span><span style=\"font-weight: 400;\"> l\u00e0 m\u1ed9t trong nh\u1eefng quy \u0111\u1ecbnh tr\u1ecdng y\u1ebfu v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Vi\u1ec7c tu\u00e2n th\u1ee7 kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p minh b\u1ea1ch h\u00f3a ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e0 c\u00f2n b\u1ea3o v\u1ec7 kh\u1ecfi nh\u1eefng r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 t\u00e0i ch\u00ednh. Khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n kh\u00f4ng \u0111\u00fang c\u00e1ch k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi vi\u1ec7c b\u1ecb truy thu thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, g\u00e2y \u1ea3nh h\u01b0\u1edfng nghi\u00eam tr\u1ecdng \u0111\u1ebfn t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 uy t\u00edn.<\/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-ke-khai-giao-dich-lien-ket\/#Huong_dan_cach_ke_khai_giao_dich_lien_ket\" >H\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai 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-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-ke-khai-giao-dich-lien-ket\/#Cach_ke_khai_giao_dich_lien_ket_tren_HTKK_nhu_the_nao\" >C\u00e1ch k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK 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-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-ke-khai-giao-dich-lien-ket\/#Cach_dien_phu_luc_giao_dich_lien_ket\" >\u5982\u4f55\u586b\u5199\u5173\u8054\u4ea4\u6613\u9644\u5f55<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-ke-khai-giao-dich-lien-ket\/#Quy_trinh_thuc_hien_dien_phu_luc_giao_dich_lien_ket\" >Quy tr\u00ecnh th\u1ef1c hi\u1ec7n \u0111i\u1ec1n ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-ke-khai-giao-dich-lien-ket\/#Phu_luc_giao_dich_lien_ket_tren_HTKK_phu_luc_1\" >HTKK\u5173\u8054\u4ea4\u6613\u9644\u5f55\uff0c\u9644\u5f551<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-ke-khai-giao-dich-lien-ket\/#Cac_hinh_thuc_duoc_xem_nhu_la_co_quan_he_lien_ket\" >\u8fd9\u4e9b\u5f62\u5f0f\u88ab\u89c6\u4e3a\u5177\u6709\u5173\u7cfb\u3002<\/a><\/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-ke-khai-giao-dich-lien-ket\/#MAN_%E2%80%93_Master_Accountant_Network_Doi_tac_tin_cay_trong_quan_ly_giao_dich_lien_ket\" >MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\uff1a\u8054\u76df\u4ea4\u6613\u7ba1\u7406\u503c\u5f97\u4fe1\u8d56\u7684\u5408\u4f5c\u4f19\u4f34<\/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-ke-khai-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u65b9\u5f0f\uff1aMAN \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=\"Huong_dan_cach_ke_khai_giao_dich_lien_ket\"><\/span><b>H\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4060\" aria-describedby=\"caption-attachment-4060\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4060\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-tung-buoc-cach-ke-khai-giao-dich-lien-ket-1.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn t\u1eebng b\u01b0\u1edbc c\u00e1ch k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-tung-buoc-cach-ke-khai-giao-dich-lien-ket-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-tung-buoc-cach-ke-khai-giao-dich-lien-ket-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-tung-buoc-cach-ke-khai-giao-dich-lien-ket-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-tung-buoc-cach-ke-khai-giao-dich-lien-ket-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-tung-buoc-cach-ke-khai-giao-dich-lien-ket-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4060\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn t\u1eebng b\u01b0\u1edbc c\u00e1ch k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 qu\u00e1 tr\u00ecnh doanh nghi\u1ec7p cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin cho c\u01a1 quan thu\u1ebf v\u1ec1 c\u00e1c giao d\u1ecbch ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. N\u1ed9i dung khai b\u00e1o 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;\">\u6709\u5173\u5173\u8054\u5173\u7cfb\u7684\u4fe1\u606f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ea4\u6613\u8be6\u60c5\uff08\u5546\u54c1\u4e70\u5356\u3001\u670d\u52a1\u63d0\u4f9b\u3001\u8d37\u6b3e\u3001\u8d44\u4ea7\u8f6c\u79fb\u7b49\uff09\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c k\u00ea khai l\u00e0 gi\u00fap c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh v\u00e0 ki\u1ec3m so\u00e1t gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch n\u00e0y, \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, c\u00f4ng b\u1eb1ng v\u00e0 ng\u0103n ng\u1eeba h\u00e0nh vi chuy\u1ec3n gi\u00e1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u89c4\u5b9a\uff0c\u4e00\u65b9\u76f4\u63a5\u6216\u8005\u95f4\u63a5\u53c2\u4e0e\u53e6\u4e00\u65b9\u7684\u7ba1\u7406\u3001\u63a7\u5236\u3001\u51fa\u8d44\u6216\u8005\u6295\u8d44\uff0c\u6216\u8005\u53cc\u65b9\u540c\u53d7\u7b2c\u4e09\u65b9\u7684\u7ba1\u7406\u3001\u63a7\u5236\u6216\u8005\u51fa\u8d44\uff0c\u5219\u6784\u6210\u5173\u8054\u5173\u7cfb\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_ke_khai_giao_dich_lien_ket_tren_HTKK_nhu_the_nao\"><\/span><b>C\u00e1ch k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4061\" aria-describedby=\"caption-attachment-4061\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4061\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-cach-ke-khai-giao-dich-lien-ket-tren-HTKK.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-cach-ke-khai-giao-dich-lien-ket-tren-HTKK.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-cach-ke-khai-giao-dich-lien-ket-tren-HTKK-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-cach-ke-khai-giao-dich-lien-ket-tren-HTKK-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-cach-ke-khai-giao-dich-lien-ket-tren-HTKK-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-cach-ke-khai-giao-dich-lien-ket-tren-HTKK-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4061\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK l\u00e0 qu\u00e1 tr\u00ecnh doanh nghi\u1ec7p s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m H\u1ed7 tr\u1ee3 khai thu\u1ebf (HTKK) c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 l\u1eadp v\u00e0 n\u1ed9p th\u00f4ng tin v\u1ec1 c\u00e1c giao d\u1ecbch ph\u00e1t sinh v\u1edbi b\u00ean li\u00ean k\u1ebft, k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Trong qu\u00e1 tr\u00ecnh n\u00e0y, doanh nghi\u1ec7p \u0111\u0103ng nh\u1eadp v\u00e0o HTKK, ch\u1ecdn t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN m\u1eabu 03\/TNDN, t\u00edch ch\u1ecdn m\u1ee5c \u201cC\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft\u201d v\u00e0 \u0111i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u00e0o ph\u1ee5 l\u1ee5c theo y\u00eau c\u1ea7u. H\u00ecnh th\u1ee9c k\u00ea khai n\u00e0y gi\u00fap d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c g\u1eedi tr\u1ef1c ti\u1ebfp t\u1edbi c\u01a1 quan thu\u1ebf m\u1ed9t c\u00e1ch nhanh ch\u00f3ng, ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Vi\u1ec7c k\u00ea khai tr\u00ean HTKK gi\u00fap \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u v\u00e0 gi\u1ea3m thi\u1ec3u sai s\u00f3t so v\u1edbi \u0111i\u1ec1n th\u1ee7 c\u00f4ng.<\/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\/ke-khai-giao-dich-lien-ket-tren-htkk\/\">\u5173\u4e8e\u5728 HTKK\uff08\u8d8a\u5357\u7a0e\u52a1\u7533\u62a5\u7cfb\u7edf\uff09\u4e0a\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u7684\u8bf4\u660e\u3002<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_dien_phu_luc_giao_dich_lien_ket\"><\/span><b>\u5982\u4f55\u586b\u5199\u5173\u8054\u4ea4\u6613\u9644\u5f55<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean ph\u1ee5 l\u1ee5c theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, doanh nghi\u1ec7p c\u1ea7n ti\u1ebfn h\u00e0nh \u0111\u1ea7y \u0111\u1ee7 c\u1ea3 ph\u1ea7n chu\u1ea9n b\u1ecb th\u00f4ng tin v\u00e0 c\u00e1c b\u01b0\u1edbc nh\u1eadp d\u1eef li\u1ec7u tr\u00ean ph\u1ea7n m\u1ec1m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u51c6\u5907\u65b9\u9762\uff0c\u4f01\u4e1a\u9996\u5148\u5fc5\u987b\u6309\u7167\u300a\u4f01\u4e1a\u4f1a\u8ba1\u51c6\u5219\u7b2c14\u53f7\u2014\u2014\u5173\u8054\u65b9\u6e05\u5355\u300b\u4e2d\u89c4\u5b9a\u7684\u6807\u51c6\uff0c\u5217\u51fa\u6240\u6709\u5173\u8054\u65b9\u3002 <\/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\u53f7\u6cd5\u4ee4\u7b2c5\u6761<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uff0c\u660e\u786e\u8bf4\u660e\u5173\u8054\u516c\u53f8\u6ce8\u518c\u7ecf\u8425\u7684\u4f01\u4e1a\u540d\u79f0\u3001\u7a0e\u53f7\u3001\u56fd\u5bb6\u6216\u5730\u533a\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5176\u6b21\uff0c\u9700\u8981\u6c47\u603b\u7eb3\u7a0e\u671f\u5185\u53d1\u751f\u7684\u6bcf\u9879\u4ea4\u6613\u7684\u4ef7\u503c\uff0c\u5305\u62ec\u5546\u54c1\u7684\u4e70\u5356\u3001\u670d\u52a1\u7684\u63d0\u4f9b\u3001\u8d44\u672c\u7684\u501f\u5165\u6216\u8d37\u51fa\u3001\u6709\u5f62\u8d44\u4ea7\u548c\u65e0\u5f62\u8d44\u4ea7\u7684\u8f6c\u8ba9\u6216\u5141\u8bb8\u4f7f\u7528\uff08\u4f8b\u5982\u7248\u6743\u3001\u4e13\u5229\u3001\u5546\u6807\uff09\u3002\u540c\u65f6\uff0c\u4f01\u4e1a\u5fc5\u987b\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\u7b2c7\u6761\u89c4\u5b9a\u7684\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u786e\u5b9a\u4ea4\u6613\u4f30\u4ef7\u65b9\u6cd5\uff0c\u53ef\u4ee5\u662f\u72ec\u7acb\u4ea4\u6613\u4ef7\u683c\u6bd4\u8f83\u6cd5\uff08CUP\uff09\u3001\u8f6c\u552e\u4ef7\u683c\u6cd5\uff08RPM\uff09\u3001\u6210\u672c\u52a0\u5229\u6da6\u6cd5\uff08CPM\uff09\u3001\u51c0\u5229\u6da6\u6bd4\u8f83\u6cd5\uff08TNMM\uff09\u6216\u5229\u6da6\u5206\u914d\u6cd5\uff08PSM\uff09\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_dien_phu_luc_giao_dich_lien_ket\"><\/span><b>Quy tr\u00ecnh th\u1ef1c hi\u1ec7n \u0111i\u1ec1n ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 quy tr\u00ecnh th\u1ef1c hi\u1ec7n tr\u00ean HTKK, doanh nghi\u1ec7p m\u1edf ph\u1ea7n m\u1ec1m HTKK phi\u00ean b\u1ea3n m\u1edbi nh\u1ea5t, ch\u1ecdn t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN m\u1eabu 03\/TNDN v\u00e0 \u0111\u00e1nh d\u1ea5u v\u00e0o m\u1ee5c \u201cC\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft\u201d \u0111\u1ec3 k\u00edch ho\u1ea1t ph\u1ee5 l\u1ee5c.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau \u0111\u00f3, l\u1ef1a ch\u1ecdn \u0111\u00fang m\u1eabu ph\u1ee5 l\u1ee5c c\u1ea7n \u0111i\u1ec1n (M\u1eabu s\u1ed1 01 \u2013 Th\u00f4ng tin v\u1ec1 b\u00ean li\u00ean k\u1ebft; M\u1eabu s\u1ed1 02 \u2013 Th\u00f4ng tin v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft; ho\u1eb7c M\u1eabu s\u1ed1 03 \u2013 Th\u00f4ng tin mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft) theo quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 132. Trong t\u1eebng ph\u1ee5 l\u1ee5c, nh\u1eadp \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin c\u1ee7a t\u1eebng b\u00ean li\u00ean k\u1ebft, x\u00e1c \u0111\u1ecbnh lo\u1ea1i giao d\u1ecbch, m\u00f4 t\u1ea3 n\u1ed9i dung, ghi r\u00f5 gi\u00e1 tr\u1ecb giao d\u1ecbch v\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 \u00e1p d\u1ee5ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi ho\u00e0n t\u1ea5t nh\u1eadp li\u1ec7u, doanh nghi\u1ec7p c\u1ea7n l\u01b0u d\u1eef li\u1ec7u v\u00e0 s\u1eed d\u1ee5ng ch\u1ee9c n\u0103ng ki\u1ec3m tra c\u1ee7a ph\u1ea7n m\u1ec1m \u0111\u1ec3 r\u00e0 so\u00e1t l\u1ed7i, b\u1ea3o \u0111\u1ea3m s\u1ed1 li\u1ec7u kh\u1edbp v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. Cu\u1ed1i c\u00f9ng, k\u1ebft xu\u1ea5t t\u1ec7p XML v\u00e0 n\u1ed9p qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf<\/span> <span style=\"font-weight: 400;\">\u5728\u7b2c132\u53f7\u4ee4\u7b2c18\u6761\u89c4\u5b9a\u7684\u671f\u9650\u5185\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phu_luc_giao_dich_lien_ket_tren_HTKK_phu_luc_1\"><\/span><b>HTKK\u5173\u8054\u4ea4\u6613\u9644\u5f55\uff0c\u9644\u5f551<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>\u7b2c\u4e00\u8282 \u5173\u8054\u65b9\u4fe1\u606f<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n trong <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phu-luc-giao-dich-lien-ket\/\">\u5173\u8054\u65b9\u4ea4\u6613\u9644\u5f55<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> d\u00f9ng \u0111\u1ec3 khai b\u00e1o \u0111\u1ea7y \u0111\u1ee7 d\u1eef li\u1ec7u nh\u1eadn di\u1ec7n c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi doanh nghi\u1ec7p, theo ti\u00eau ch\u00ed quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u672c\u90e8\u5206\u4e2d\uff0c\u7eb3\u7a0e\u4eba\u5fc5\u987b\u6e05\u6670\u5217\u660e\u5404\u5173\u8054\u65b9\u7684\u540d\u79f0\u3001\u7a0e\u52a1\u8bc6\u522b\u53f7\u3001\u5176\u6ce8\u518c\u7ecf\u8425\u7684\u56fd\u5bb6\u6216\u5730\u533a\uff0c\u4ee5\u53ca\u57fa\u672c\u8054\u7cfb\u4fe1\u606f\uff08\u5982\u6709\uff09\u3002\u6b64\u5916\uff0c\u5fc5\u987b\u8bc6\u522b\u5173\u8054\u65b9\u5173\u7cfb\u7684\u5f62\u5f0f\uff0c\u5e76\u6839\u636e\u89c4\u5b9a\u7684\u7b26\u53f7\uff08A\u3001B\u3001C\u3001D\u3001\u0110\u3001E\u3001G\u3001H\u3001I\u3001K\uff09\u8868\u793a\u3002\u6bcf\u4e2a\u7b26\u53f7\u5bf9\u5e94\u4e00\u79cd\u7279\u5b9a\u7684\u5173\u7cfb\u7c7b\u578b\uff0c\u4f8b\u5982\u80a1\u6743\u6240\u6709\u6743\u3001\u63a7\u5236\u6743\u3001\u8d37\u6b3e\u62c5\u4fdd\u6216\u7ecf\u6d4e\u4f9d\u8d56\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c khai b\u00e1o ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7 \u1edf M\u1ee5c I gi\u00fap c\u01a1 quan thu\u1ebf nh\u1eadn di\u1ec7n ch\u00ednh x\u00e1c m\u1ea1ng l\u01b0\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p, t\u1eeb \u0111\u00f3 l\u00e0m c\u01a1 s\u1edf \u0111\u1ed1i chi\u1ebfu v\u00e0 ki\u1ec3m tra t\u00ednh h\u1ee3p l\u00fd trong gi\u00e1 giao d\u1ecbch, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc minh b\u1ea1ch v\u00e0 quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132. Trong \u0111\u00f3, ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n c\u1ea7n xem x\u00e9t c\u00e1c l\u01b0u \u00fd sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u82e5\u8d8a\u5357\u5173\u8054\u4f01\u4e1a\u4e3a\u673a\u6784\uff0c\u5219\u51ed\u8425\u4e1a\u6267\u7167\u586b\u5199\uff1b\u82e5\u4e3a\u4e2a\u4eba\uff0c\u5219\u51ed\u62a4\u7167\u6216\u8eab\u4efd\u8bc1\u586b\u5199\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u5173\u8054\u65b9\u662f\u8d8a\u5357\u5883\u5916\u7684\u7ec4\u7ec7\u6216\u4e2a\u4eba\uff0c\u5219\u4fe1\u606f\u5c06\u57fa\u4e8e\u8bc6\u522b\u5173\u8054\u5173\u7cfb\u7684\u6587\u4ef6\u3002\u8be5\u6587\u4ef6\u53ef\u4ee5\u662f\u4ea4\u6613\u534f\u8bae\u3001\u5408\u540c\u3001\u8425\u4e1a\u6267\u7167\u7b49\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u662f\u5728\u8d8a\u5357\u7ecf\u8425\u7684\u7ec4\u7ec7\u6216\u4e2a\u4eba\uff0c\u5219\u9700\u8981\u586b\u5199\u5b8c\u6574\u7684\u7a0e\u53f7\uff08MST\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u7ec4\u7ec7\u6216\u4e2a\u4eba\u4e0d\u5728\u8d8a\u5357\uff1a\u586b\u5199\u5b8c\u6574\u7684\u7a0e\u52a1\u4ee3\u7801\u548c\u7eb3\u7a0e\u4eba\u8bc6\u522b\u4ee3\u7801\uff1b\u5982\u679c\u6ca1\u6709\uff0c\u8bf7\u8bf4\u660e\u539f\u56e0\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u7b2c\u4e8c\u8282 \u514d\u9664\u7533\u62a5\u4e49\u52a1\u53ca\u514d\u4e8e\u51c6\u5907\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u7684\u60c5\u5f62<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ngh\u0129a v\u1ee5 k\u00ea khai ho\u1eb7c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u6848\u4f8b1\uff1a\u6848\u4f8b\u63cf\u8ff0<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai t\u1ea1i M\u1ee5c III v\u00e0 IV c\u1ee7a ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft n\u1ebfu trong k\u1ef3 t\u00ednh thu\u1ebf ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam, c\u1ea3 hai b\u00ean \u00e1p d\u1ee5ng c\u00f9ng m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN v\u00e0 kh\u00f4ng b\u00ean n\u00e0o \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p 2: Mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau: (a) C\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng t\u1ed5ng doanh thu trong k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3 d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng; (b) \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 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 n\u1ed9p b\u00e1o c\u00e1o th\u01b0\u1eddng ni\u00ean theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; (c) Th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u1edbi ch\u1ee9c n\u0103ng c\u01a1 b\u1ea3n, chi ph\u00ed ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c v\u00e0 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng, \u0111\u1ed3ng th\u1eddi \u0111\u1ea1t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay v\u00e0 thu\u1ebf TNDN t\u1ed1i thi\u1ec3u theo t\u1eebng l\u0129nh v\u1ef1c: ph\u00e2n ph\u1ed1i t\u1eeb 5% tr\u1edf l\u00ean, s\u1ea3n xu\u1ea5t t\u1eeb 10% tr\u1edf l\u00ean v\u00e0 gia c\u00f4ng t\u1eeb 15% tr\u1edf l\u00ean.<\/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\/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<p style=\"text-align: justify;\"><b>\u7b2c\u4e09\u90e8\u5206\uff1a\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u4fe1\u606f<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u00e0 ph\u1ea7n trong ph\u1ee5 l\u1ee5c k\u00ea khai \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 doanh nghi\u1ec7p tr\u00ecnh b\u00e0y c\u00e1ch th\u1ee9c x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch ph\u00e1t sinh v\u1edbi b\u00ean li\u00ean k\u1ebft, b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c6\u6761\u548c\u7b2c7\u6761<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u672c\u8282\u4e2d\uff0c\u7eb3\u7a0e\u4eba\u9700\u8981\u660e\u786e\u8bf4\u660e\u6bcf\u79cd\u4ea4\u6613\u6240\u91c7\u7528\u7684\u5b9a\u4ef7\u65b9\u6cd5\uff0c\u4f8b\u5982\u53ef\u6bd4\u975e\u53d7\u63a7\u4ef7\u683c\u6cd5\uff08CUP\uff09\u3001\u8f6c\u552e\u4ef7\u683c\u6cd5\uff08RPM\uff09\u3001\u6210\u672c\u52a0\u6210\u6cd5\uff08CPM\uff09\u3001\u51c0\u5229\u6da6\u53ef\u6bd4\u6cd5\uff08TNMM\uff09\u6216\u5229\u6da6\u5206\u914d\u6cd5\uff08PSM\uff09\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u540c\u65f6\uff0c\u4f01\u4e1a\u8fd8\u5e94\u5f53\u63d0\u4f9b\u7528\u4e8e\u6bd4\u8f83\u7684\u6570\u636e\u6765\u6e90\u4fe1\u606f\uff0c\u5305\u62ec\u8d22\u52a1\u62a5\u8868\u3001\u5546\u4e1a\u6570\u636e\u5e93\u3001\u884c\u4e1a\u4fe1\u606f\u6216\u7c7b\u4f3c\u72ec\u7acb\u4ea4\u6613\u7684\u6570\u636e\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, M\u1ee5c III c\u00f2n l\u00e0 n\u01a1i \u0111\u1ec3 doanh nghi\u1ec7p ghi nh\u1eadn k\u1ebft qu\u1ea3 so s\u00e1nh gi\u00e1 ho\u1eb7c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn gi\u1eefa giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 m\u1ee9c c\u1ee7a c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp, \u0111\u1ed3ng th\u1eddi gi\u1ea3i th\u00edch nguy\u00ean nh\u00e2n c\u1ee7a m\u1ecdi ch\u00eanh l\u1ec7ch (n\u1ebfu c\u00f3). N\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 132, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn c\u1ea7n \u0111\u00e1nh d\u1ea5u v\u00e0o \u00f4 t\u01b0\u01a1ng \u1ee9ng \u0111\u1ec3 c\u01a1 quan thu\u1ebf ghi nh\u1eadn.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c k\u00ea khai \u0111\u1ea7y \u0111\u1ee7, r\u00f5 r\u00e0ng v\u00e0 ch\u00ednh x\u00e1c t\u1ea1i M\u1ee5c III kh\u00f4ng ch\u1ec9 gi\u00fap c\u01a1 quan thu\u1ebf \u0111\u00e1nh gi\u00e1 t\u00ednh h\u1ee3p l\u00fd c\u1ee7a gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft m\u00e0 c\u00f2n l\u00e0 b\u1eb1ng ch\u1ee9ng ch\u1ee9ng minh doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh, tr\u00e1nh r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf ho\u1eb7c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft cho k\u1ef3 t\u00ednh thu\u1ebf, v\u00ec \u0111\u00e3 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n tr\u1eeb do ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh. D\u00f9 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n c\u1ea3 m\u1ed9t s\u1ed1 m\u1ee5c th\u00f4ng tin, n\u00eau b\u00ean d\u01b0\u1edbi).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, \u00e1p d\u1ee5ng cho m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ph\u00e1p lu\u1eadt \u0111\u1eb7t ra. Doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 n\u1ebfu trong k\u1ef3 t\u00ednh thu\u1ebf ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNDN t\u1ea1i Vi\u1ec7t Nam, c\u1ea3 hai b\u00ean \u00e1p d\u1ee5ng c\u00f9ng m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t v\u00e0 kh\u00f4ng b\u00ean n\u00e0o \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, doanh nghi\u1ec7p c\u0169ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 khi c\u00f3 quy m\u00f4 nh\u1ecf, c\u1ee5 th\u1ec3 l\u00e0 t\u1ed5ng doanh thu trong k\u1ef3 d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng; khi c\u00e1c giao d\u1ecbch \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ea3o ph\u1ee7 b\u1edfi th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 (APA) v\u00e0 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o th\u01b0\u1eddng ni\u00ean; ho\u1eb7c khi doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng v\u1edbi ch\u1ee9c n\u0103ng kinh doanh c\u01a1 b\u1ea3n, chi ph\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh trong k\u1ef3 d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng v\u00e0 \u0111\u1ea1t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn t\u1ed1i thi\u1ec3u tr\u01b0\u1edbc l\u00e3i vay v\u00e0 thu\u1ebf TNDN theo t\u1eebng l\u0129nh v\u1ef1c, g\u1ed3m ph\u00e2n ph\u1ed1i t\u1eeb 5% tr\u1edf l\u00ean, s\u1ea3n xu\u1ea5t t\u1eeb 10% tr\u1edf l\u00ean v\u00e0 gia c\u00f4ng t\u1eeb 15% tr\u1edf l\u00ean. M\u1eb7c d\u00f9 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i k\u00ea khai th\u00f4ng tin tr\u00ean HTKK v\u00e0 l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 t\u00e0i li\u1ec7u ch\u1ee9ng minh \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n tr\u1eeb \u0111\u1ec3 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u7b2c\u56db\u90e8\u5206\uff1a <\/b><b>K\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh sau khi x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u6839\u636e\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff08\u5728\u7b2c\u4e09\u90e8\u5206\u58f0\u660e\uff09\u5e94\u7528\u4f30\u503c\u65b9\u6cd5\u5e76\u8fdb\u884c\u5fc5\u8981\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u8c03\u6574\u540e\uff0c\u5bf9\u4f01\u4e1a\u5229\u6da6\u72b6\u51b5\u7684\u5448\u73b0\u3002\u8fd9\u662f\u7528\u4e8e\u4e0e\u4f01\u4e1a\u6240\u5f97\u7a0e\u6700\u7ec8\u7533\u62a5\u8868\u8fdb\u884c\u6bd4\u8f83\u7684\u201c\u6700\u7ec8\u201d\u6570\u636e\uff0c\u56e0\u6b64\u5fc5\u987b\u4e0e\u8d22\u52a1\u62a5\u8868\u548c\u6240\u6709\u5de5\u4f5c\u6587\u4ef6\u4fdd\u6301\u4e00\u81f4\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi l\u1eadp M\u1ee5c IV, doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u t\u1eeb s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n g\u1ed1c c\u1ee7a k\u1ef3 (doanh thu thu\u1ea7n, gi\u00e1 v\u1ed1n, chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 qu\u1ea3n l\u00fd, chi ph\u00ed t\u00e0i ch\u00ednh, thu nh\u1eadp\/chi ph\u00ed kh\u00e1c) r\u1ed3i t\u00e1ch b\u1ea1ch giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh. D\u1ef1a tr\u00ean ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e3 ch\u1ecdn (CUP, RPM, CPM, TNMM, PSM) v\u00e0 d\u1ea3i so s\u00e1nh \u0111\u1ed9c l\u1eadp, doanh nghi\u1ec7p t\u00ednh to\u00e1n m\u1ee9c \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 ho\u1eb7c bi\u00ean l\u1ee3i nhu\u1eadn cho t\u1eebng nh\u00f3m giao d\u1ecbch: c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng doanh thu li\u00ean k\u1ebft, gi\u1ea3m gi\u00e1 v\u1ed1n\/chi ph\u00ed d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9, \u0111i\u1ec1u ch\u1ec9nh ph\u00ed b\u1ea3n quy\u1ec1n hay l\u00e3i vay n\u1ed9i b\u1ed9\u2026 nh\u1eb1m \u0111\u01b0a k\u1ebft qu\u1ea3 v\u1ec1 m\u1ee9c gi\u00e1 v\u00e0 bi\u00ean l\u1ee3i nhu\u1eadn. Sau \u0111i\u1ec1u ch\u1ec9nh, doanh nghi\u1ec7p t\u00e1i l\u1eadp b\u00e1o c\u00e1o l\u00e3i l\u1ed7 cho k\u1ef3 t\u00ednh thu\u1ebf, th\u1ec3 hi\u1ec7n r\u00f5 doanh thu sau \u0111i\u1ec1u ch\u1ec9nh, gi\u00e1 v\u1ed1n sau \u0111i\u1ec1u ch\u1ec9nh, l\u1ee3i nhu\u1eadn g\u1ed9p, chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c tr\u1eeb, chi ph\u00ed t\u00e0i ch\u00ednh (l\u01b0u \u00fd kh\u1ed1ng ch\u1ebf l\u00e3i vay theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh), thu nh\u1eadp kh\u00e1c, EBIT,EBITDA v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN sau \u0111i\u1ec1u ch\u1ec9nh chuy\u1ec3n gi\u00e1.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u521d\u59cb\u4f1a\u8ba1\u6570\u5b57\u4e0e\u8c03\u6574\u540e\u7684\u6570\u5b57\u5b58\u5728\u5dee\u5f02\uff0c\u5219\u5e94\u5c06\u589e\u52a0\u6216\u51cf\u5c11\u7684\u90e8\u5206\u8bb0\u5f55\u5728\u76f8\u5e94\u7684\u7d22\u5f15\u4e2d\uff0c\u5e76\u7b80\u8981\u8bf4\u660e\u6bd4\u8f83\u6570\u636e\u57fa\u7840\u3001\u5dee\u5f02\u7684\u539f\u56e0\u4ee5\u53ca\u7a0e\u6536\u5f71\u54cd\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n mi\u1ec5n k\u00ea khai t\u1ea1i M\u1ee5c III v\u00e0 IV do ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch n\u1ed9i \u0111\u1ecba c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t v\u00e0 kh\u00f4ng \u01b0u \u0111\u00e3i thu\u1ebf, M\u1ee5c IV c\u00f3 th\u1ec3 kh\u00f4ng ph\u1ea3i tr\u00ecnh b\u00e0y; c\u00f2n n\u1ebfu ch\u1ec9 mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 (doanh thu, giao d\u1ecbch, APA, ho\u1eb7c \u0111\u1ea1t ng\u01b0\u1ee1ng l\u1ee3i nhu\u1eadn t\u1ed1i thi\u1ec3u), doanh nghi\u1ec7p v\u1eabn ph\u1ea3i th\u1ec3 hi\u1ec7n k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh sau \u0111i\u1ec1u ch\u1ec9nh trong M\u1ee5c IV \u0111\u1ec3 c\u01a1 quan thu\u1ebf ghi nh\u1eadn c\u0103n c\u1ee9 t\u00ednh thu\u1ebf. Vi\u1ec7c tr\u00ecnh b\u00e0y \u0111\u1ea7y \u0111\u1ee7, c\u00f3 gi\u1ea3i tr\u00ecnh r\u00f5 r\u00e0ng v\u00e0 c\u00f3 th\u1ec3 \u0111\u1ed1i chi\u1ebfu l\u1ea1i b\u1eb1ng t\u1ec7p l\u00e0m vi\u1ec7c s\u1ebd gi\u00fap doanh nghi\u1ec7p gi\u1ea3m r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf, truy thu v\u00e0 x\u1eed ph\u1ea1t trong c\u00e1c cu\u1ed9c ki\u1ec3m tra.<\/span><\/p>\n<blockquote><p><b>\u8be6\u60c5\u8bf7\u89c1\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/huong-dan-lap-to-khai-giao-dich-lien-ket\/\" rel=\"nofollow noopener\" target=\"_blank\">H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai 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_hinh_thuc_duoc_xem_nhu_la_co_quan_he_lien_ket\"><\/span><b>\u8fd9\u4e9b\u5f62\u5f0f\u88ab\u89c6\u4e3a\u5177\u6709\u5173\u7cfb\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4062\" aria-describedby=\"caption-attachment-4062\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4062\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-ke-khai-giao-dich-lien-ket-ve-moi-quan-he-lien-ket.jpg\" alt=\"C\u00e1ch k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft v\u1ec1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-ke-khai-giao-dich-lien-ket-ve-moi-quan-he-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-ke-khai-giao-dich-lien-ket-ve-moi-quan-he-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-ke-khai-giao-dich-lien-ket-ve-moi-quan-he-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-ke-khai-giao-dich-lien-ket-ve-moi-quan-he-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-ke-khai-giao-dich-lien-ket-ve-moi-quan-he-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4062\" class=\"wp-caption-text\">C\u00e1ch k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft v\u1ec1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u57fa\u4e8e <\/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\">kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb 132\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, khi thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u80a1\u6743\u5173\u7cfb\uff1a\u4e00\u65b9\u76f4\u63a5\u6216\u95f4\u63a5\u6301\u6709\u53e6\u4e00\u65b925%\u6216\u4ee5\u4e0a\u80a1\u6743\uff0c\u6216\u53cc\u65b9\u6301\u6709\u540c\u4e00\u7b2c\u4e09\u65b9\u81f3\u5c1125%\u7684\u80a1\u6743\u3002\u6b64\u5916\uff0c\u4e00\u65b9\u4e3a\u6700\u5927\u80a1\u4e1c\uff0c\u6301\u6709\u53e6\u4e00\u65b9\u81f3\u5c1110%\u7684\u6709\u8868\u51b3\u6743\u80a1\u4efd\uff0c\u4ea6\u89c6\u4e3a\u5173\u8054\u65b9\u3002\u6b64\u89c4\u5b9a\u9002\u7528\u4e8e\u6709\u9650\u8d23\u4efb\u516c\u53f8\u7684\u7ae0\u7a0b\u8d44\u672c\u548c\u80a1\u4efd\u6709\u9650\u516c\u53f8\u7684\u80a1\u672c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u652f\u914d\u5173\u7cfb\uff1a\u4e00\u65b9\u4e3a\u53e6\u4e00\u65b9\u63d0\u4f9b\u62c5\u4fdd\u6216\u8d37\u6b3e\uff0c\u5176\u8d37\u6b3e\u91d1\u989d\u5360\u501f\u6b3e\u4eba\u5b9e\u7f34\u8d44\u672c\u768425%\u4ee5\u4e0a\uff0c\u540c\u65f6\u5360\u501f\u6b3e\u4eba\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u768450%\u4ee5\u4e0a\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u501f\u6b3e\u4eba\u7684\u507f\u503a\u80fd\u529b\u548c\u8d22\u52a1\u72b6\u51b5\u53d7\u5230\u8d37\u6b3e\u65b9\u663e\u8457\u5f71\u54cd\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ba1\u7406\u6216\u4eba\u5458\u63a7\u5236\u5173\u7cfb\uff1a\u4e00\u65b9\u6709\u6743\u4efb\u547d\u53e6\u4e00\u65b9\u534a\u6570\u4ee5\u4e0a\u7684\u8463\u4e8b\u4f1a\u3001\u7ba1\u7406\u59d4\u5458\u4f1a\u6210\u5458\u6216\u5173\u952e\u7ba1\u7406\u804c\u4f4d\uff1b\u6216\u53cc\u65b9\u5747\u7531\u540c\u4e00\u4eba\u6216\u540c\u4e00\u56e2\u4f53\u76f4\u63a5\u7ba1\u7406\u548c\u63a7\u5236\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ecf\u6d4e\u4f9d\u8d56\u5173\u7cfb\uff1a\u4e00\u65b9\u4e0e\u53e6\u4e00\u65b9\u4e4b\u95f4\u4ea4\u6613\u4ea7\u751f\u7684\u6536\u5165\u6216\u8d39\u7528\u5360\u8be5\u671f\u95f4\u603b\u6536\u5165\u6216\u603b\u8d39\u7528\u768450%\u4ee5\u4e0a\u3002\u4f8b\u5982\uff0c\u5982\u679cA\u516c\u53f8\u5c06\u5176\u5927\u90e8\u5206\u4ea7\u54c1\u9500\u552e\u7ed9B\u516c\u53f8\uff0c\u4e14B\u516c\u53f8\u7684\u6536\u5165\u5360A\u516c\u53f8\u6536\u5165\u7684\u7edd\u5927\u90e8\u5206\uff0c\u5219\u53cc\u65b9\u88ab\u89c6\u4e3a\u5b58\u5728\u5173\u8054\u5173\u7cfb\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5951\u7ea6\u6216\u5408\u4f5c\u5173\u7cfb\uff1a\u53cc\u65b9\u4ee5\u5171\u540c\u51fa\u8d44\u3001\u5408\u8d44\u3001\u5408\u4f5c\u7ecf\u8425\u7b49\u65b9\u5f0f\u8ba2\u7acb\u9879\u76ee\u3001\u4e8b\u4e1a\uff0c\u6216\u5171\u540c\u5206\u62c5\u6210\u672c\u3001\u5206\u62c5\u5229\u6da6\u7684\u5173\u7cfb\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u89c4\u5b9a\u7684\u5176\u4ed6\u5f62\u5f0f\uff1a\u5305\u62ec\u4e0d\u5c5e\u4e8e\u4e0a\u8ff0\u7c7b\u578b\uff0c\u4f46\u6839\u636e\u8d22\u653f\u90e8\u6216\u7a0e\u52a1\u673a\u5173\u7684\u6307\u5bfc\uff0c\u5bf9\u8d22\u52a1\u3001\u7ba1\u7406\u548c\u4e1a\u52a1\u4ecd\u5177\u6709\u91cd\u5927\u5f71\u54cd\u3001\u63a7\u5236\u6216\u5f71\u54cd\u529b\u7684\u5173\u7cfb\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"MAN_%E2%80%93_Master_Accountant_Network_Doi_tac_tin_cay_trong_quan_ly_giao_dich_lien_ket\"><\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\uff1a\u8054\u76df\u4ea4\u6613\u7ba1\u7406\u503c\u5f97\u4fe1\u8d56\u7684\u5408\u4f5c\u4f19\u4f34<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network t\u1ef1 h\u00e0o l\u00e0 \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 chuy\u1ec3n gi\u00e1 chuy\u00ean nghi\u1ec7p, \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf. V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia gi\u00e0u kinh nghi\u1ec7m, MAN kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p nh\u1eadn di\u1ec7n ch\u00ednh x\u00e1c c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, m\u00e0 c\u00f2n x\u00e2y d\u1ef1ng gi\u1ea3i ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp, l\u1eadp h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1 chu\u1ea9n ch\u1ec9nh v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi\u1ebfn l\u01b0\u1ee3c thu\u1ebf.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6211\u4eec\u81f4\u529b\u4e8e\u63d0\u4f9b\u900f\u660e\u3001\u5408\u6cd5\u3001\u6709\u6548\u3001\u9ad8\u6548\u7684\u5546\u4e1a\u670d\u52a1\uff0c\u5e2e\u52a9\u4f01\u4e1a\u5728\u4e00\u4f53\u5316\u7684\u73af\u5883\u4e2d\u5b89\u5fc3\u53ef\u6301\u7eed\u53d1\u5c55\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00e3y li\u00ean h\u1ec7 v\u1edbi MAN \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 gi\u1ea3i \u0111\u00e1p chi ti\u1ebft h\u01a1n v\u1ec1 c\u00e1c gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd giao d\u1ecbch li\u00ean k\u1ebft ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p.<\/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\u65b9\u5f0f\uff1aMAN \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\u5236\u4f5c\uff1a\u5148\u751f <\/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<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \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>H\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP l\u00e0 m\u1ed9t trong nh\u1eefng quy \u0111\u1ecbnh tr\u1ecdng y\u1ebfu v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Vi\u1ec7c tu\u00e2n th\u1ee7 kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p minh b\u1ea1ch h\u00f3a ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e0 c\u00f2n b\u1ea3o v\u1ec7 kh\u1ecfi nh\u1eefng r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 t\u00e0i ch\u00ednh. [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4059,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4056","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\/4056","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=4056"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4056\/revisions"}],"predecessor-version":[{"id":4063,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4056\/revisions\/4063"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4059"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4056"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4056"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4056"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}