{"id":4064,"date":"2026-05-14T13:42:07","date_gmt":"2026-05-14T06:42:07","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4064"},"modified":"2026-05-14T13:42:07","modified_gmt":"2026-05-14T06:42:07","slug":"ke-khai-bo-sung-phu-luc-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-bo-sung-phu-luc-giao-dich-lien-ket\/","title":{"rendered":"K\u00ea khai b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong l\u1ed9 tr\u00ecnh hi\u1ec7n \u0111\u1ea1i h\u00f3a c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf, giao d\u1ecbch li\u00ean k\u1ebft lu\u00f4n l\u00e0 ti\u00eau \u0111i\u1ec3m thanh tra, ki\u1ec3m tra h\u00e0ng \u0111\u1ea7u c\u1ee7a c\u01a1 quan Thu\u1ebf. M\u1ed9t t\u00ecnh hu\u1ed1ng r\u1ea5t ph\u1ed5 bi\u1ebfn m\u00e0 nhi\u1ec1u k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p g\u1eb7p ph\u1ea3i hi\u1ec7n nay l\u00e0: Quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2024 \u0111\u00e3 ho\u00e0n th\u00e0nh nh\u01b0ng l\u1ea1i b\u1ecf s\u00f3t vi\u1ec7c \u0111\u00ednh k\u00e8m c\u00e1c m\u1eabu bi\u1ec3u theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u0110\u1eb7c bi\u1ec7t, \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p gia \u0111\u00ecnh c\u00f3 s\u1ef1 giao thoa v\u1ec1 quy\u1ec1n s\u1edf h\u1eefu, vi\u1ec7c nh\u1eadn di\u1ec7n v\u00e0 k\u00ea khai b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00fang th\u1eddi \u0111i\u1ec3m l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 tr\u00e1nh c\u00e1c kho\u1ea3n ph\u1ea1t kh\u00f4ng \u0111\u00e1ng c\u00f3. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch s\u00e2u t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf v\u00e0 h\u01b0\u1edbng d\u1eabn\u00a0 l\u1ed9 tr\u00ecnh x\u1eed l\u00fd an to\u00e0n nh\u1ea5t cho k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\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\" 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k\u1ebft: Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty V\u1ee3 v\u00e0 c\u00f4ng ty Ch\u1ed3ng<\/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\/ke-khai-bo-sung-phu-luc-giao-dich-lien-ket\/#Tai_sao_can_chu_dong_ke_khai_bo_sung_phu_luc_giao_dich_lien_ket_kip_thoi\" >T\u1ea1i sao c\u1ea7n ch\u1ee7 \u0111\u1ed9ng k\u00ea khai b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft k\u1ecbp th\u1eddi?<\/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\/ke-khai-bo-sung-phu-luc-giao-dich-lien-ket\/#Tinh_tuan_thu_theo_Luat_Quan_ly_thue\" >T\u00ednh tu\u00e2n th\u1ee7 theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/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\/ke-khai-bo-sung-phu-luc-giao-dich-lien-ket\/#Giam_thieu_rui_ro_bi_an_dinh_thue\" >Gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf<\/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\/ke-khai-bo-sung-phu-luc-giao-dich-lien-ket\/#Tan_dung_chinh_sach_mien_giam_phat\" >T\u1eadn d\u1ee5ng ch\u00ednh s\u00e1ch mi\u1ec5n gi\u1ea3m ph\u1ea1t<\/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\/ke-khai-bo-sung-phu-luc-giao-dich-lien-ket\/#Rui_ro_xu_phat_khi_khai_bo_sung_phu_luc_giao_dich_lien_ket\" >R\u1ee7i ro x\u1eed ph\u1ea1t khi khai b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-bo-sung-phu-luc-giao-dich-lien-ket\/#Phat_vi_pham_hanh_chinh_ve_thu_tuc\" >Ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 th\u1ee7 t\u1ee5c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-bo-sung-phu-luc-giao-dich-lien-ket\/#Phat_20_so_thue_thieu_va_tien_cham_nop\" >Ph\u1ea1t 20% s\u1ed1 thu\u1ebf thi\u1ebfu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p<\/a><\/li><\/ul><\/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\/ke-khai-bo-sung-phu-luc-giao-dich-lien-ket\/#Tinh_huong_dac_thu_Hai_doanh_nghiep_noi_dia_cung_muc_thue_suat\" >T\u00ecnh hu\u1ed1ng \u0111\u1eb7c th\u00f9: Hai doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-bo-sung-phu-luc-giao-dich-lien-ket\/#Quyen_loi_duoc_mien_lap_Ho_so_xac_dinh_gia\" >Quy\u1ec1n l\u1ee3i \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-bo-sung-phu-luc-giao-dich-lien-ket\/#Luu_y_Mien_lap_ho_so_khong_co_nghia_la_mien_ke_khai\" >L\u01b0u \u00fd: Mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 mi\u1ec5n k\u00ea khai<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-bo-sung-phu-luc-giao-dich-lien-ket\/#Huong_dan_cac_buoc_ke_khai_bo_sung_phu_luc_giao_dich_lien_ket_tren_HTKK\" >H\u01b0\u1edbng d\u1eabn c\u00e1c b\u01b0\u1edbc k\u00ea khai b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-bo-sung-phu-luc-giao-dich-lien-ket\/#Nhung_luu_y_ve_tinh_xac_thuc_cua_gia_giao_dich_khi_khai_bo_sung\" >Nh\u1eefng l\u01b0u \u00fd v\u1ec1 t\u00ednh x\u00e1c th\u1ef1c c\u1ee7a gi\u00e1 giao d\u1ecbch khi khai b\u1ed5 sung<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-bo-sung-phu-luc-giao-dich-lien-ket\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-bo-sung-phu-luc-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhan_dien_quan_he_lien_ket_Truong_hop_cong_ty_Vo_va_cong_ty_Chong\"><\/span><b>Nh\u1eadn di\u1ec7n quan h\u1ec7 li\u00ean k\u1ebft: Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty V\u1ee3 v\u00e0 c\u00f4ng ty Ch\u1ed3ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf nh\u01b0 sau:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c<\/span><span style=\"font-weight: 400;\">N\u0103m 2025 doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch mua b\u00e1n v\u1eadt t\u01b0 li\u00ean k\u1ebft gi\u1eefa c\u00f4ng ty v\u1ee3 v\u00e0 c\u00f4ng ty ch\u1ed3ng, 2 c\u00f4ng ty c\u00f9ng \u1edf Vi\u1ec7t Nam, c\u00f9ng \u0111\u00f3ng m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t. M\u00e0 n\u0103m 2025 l\u00e0m quy\u1ebft to\u00e1n m\u00e0 em kh\u00f4ng c\u00f3 \u0111\u00ednh k\u00e8m ph\u1ee5 l\u1ee5c li\u00ean k\u1ebft. B\u00e2y gi\u1edd n\u0103m 2026 em khai b\u1ed5 sung th\u00eam ph\u1ee5 l\u1ee5c li\u00ean k\u1ebft th\u00ec em c\u00f3 b\u1ecb ph\u1ea1t hay ph\u1ea3i tr\u1ea3 m\u1ed9t kho\u1ea3n ti\u1ec1n n\u00e0o kh\u00f4ng?\u201d<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf, vi\u1ec7c mua b\u00e1n v\u1eadt t\u01b0 di\u1ec5n ra gi\u1eefa c\u00f4ng ty do ng\u01b0\u1eddi v\u1ee3 l\u00e0m ch\u1ee7 v\u00e0 c\u00f4ng ty do ng\u01b0\u1eddi ch\u1ed3ng l\u00e0m ch\u1ee7. \u0110\u1ec3 bi\u1ebft m\u00ecnh c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i k\u00ea khai b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng, ch\u00fang ta c\u1ea7n c\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 2 \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;\">Ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh r\u1ea5t r\u00f5:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201cC\u00e1c 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;) c\u00f9ng ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng \u0111i\u1ec1u h\u00e0nh th\u00ec c\u00e1c doanh nghi\u1ec7p \u0111\u00f3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.\u201d<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ph\u00e1t sinh giao d\u1ecbch mua b\u00e1n v\u1eadt t\u01b0 n\u0103m 2025 gi\u1eefa hai ph\u00e1p nh\u00e2n n\u00e0y, d\u00f9 c\u00f3 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7 v\u00e0 thanh to\u00e1n minh b\u1ea1ch, v\u1eabn \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a l\u00e0 Giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n th\u01b0\u1eddng nh\u1ea7m l\u1eabn r\u1eb1ng n\u1ebfu hai c\u00f4ng ty ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed9c l\u1eadp, c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf ri\u00eang v\u00e0 h\u1ea1ch to\u00e1n ri\u00eang th\u00ec kh\u00f4ng c\u1ea7n k\u00ea khai. Tuy nhi\u00ean, r\u1ee7i ro ti\u1ec1m \u1ea9n \u1edf \u0111\u00e2y ch\u00ednh l\u00e0 quan h\u1ec7 huy\u1ebft th\u1ed1ng v\u00e0 h\u00f4n nh\u00e2n gi\u1eefa c\u00e1c ch\u1ee7 s\u1edf h\u1eefu. Do \u0111\u00f3, vi\u1ec7c qu\u00ean \u0111\u00ednh k\u00e8m ph\u1ee5 l\u1ee5c khi quy\u1ebft to\u00e1n n\u0103m 2025 l\u00e0 m\u1ed9t sai s\u00f3t h\u1ed3 s\u01a1 c\u1ea7n \u0111\u01b0\u1ee3c kh\u1eafc ph\u1ee5c ngay b\u1eb1ng c\u00e1ch k\u00ea khai b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft v\u00e0o n\u0103m 2026.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_can_chu_dong_ke_khai_bo_sung_phu_luc_giao_dich_lien_ket_kip_thoi\"><\/span><b>T\u1ea1i sao c\u1ea7n ch\u1ee7 \u0111\u1ed9ng k\u00ea khai b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft k\u1ecbp th\u1eddi?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4068\" aria-describedby=\"caption-attachment-4068\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4068\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Chu-dong-ke-khai-bo-sung-phu-luc-giao-dich-lien-ket-kip-thoi.jpg\" alt=\"Ch\u1ee7 \u0111\u1ed9ng k\u00ea khai b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft k\u1ecbp th\u1eddi\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Chu-dong-ke-khai-bo-sung-phu-luc-giao-dich-lien-ket-kip-thoi.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Chu-dong-ke-khai-bo-sung-phu-luc-giao-dich-lien-ket-kip-thoi-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Chu-dong-ke-khai-bo-sung-phu-luc-giao-dich-lien-ket-kip-thoi-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Chu-dong-ke-khai-bo-sung-phu-luc-giao-dich-lien-ket-kip-thoi-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Chu-dong-ke-khai-bo-sung-phu-luc-giao-dich-lien-ket-kip-thoi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4068\" class=\"wp-caption-text\">Ch\u1ee7 \u0111\u1ed9ng k\u00ea khai b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft k\u1ecbp th\u1eddi<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n nay kh\u00f4ng c\u00f2n d\u1ef1a tr\u00ean vi\u1ec7c ki\u1ec3m tra th\u1ee7 c\u00f4ng m\u00e0 chuy\u1ec3n sang \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u t\u1ef1 \u0111\u1ed9ng (Big Data). Khi b\u1ea1n ph\u00e1t hi\u1ec7n ra sai s\u00f3t v\u00e0o n\u0103m 2026 cho k\u1ef3 t\u00ednh thu\u1ebf 2025, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft mang l\u1ea1i l\u1ee3i \u00edch c\u1ed1t l\u00f5i:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tinh_tuan_thu_theo_Luat_Quan_ly_thue\"><\/span><b>T\u00ednh tu\u00e2n th\u1ee7 theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 47 <\/span><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><span style=\"font-weight: 400;\">, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p c\u00f3 sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c khai b\u1ed5 sung trong th\u1eddi h\u1ea1n 10 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 nh\u01b0ng ph\u1ea3i th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra. Vi\u1ec7c b\u1ea1n th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft trong n\u0103m 2026 cho th\u1ea5y tinh th\u1ea7n t\u1ef1 gi\u00e1c tu\u00e2n th\u1ee7, gi\u00fap doanh nghi\u1ec7p tr\u00e1nh b\u1ecb \u0111\u01b0a v\u00e0o danh s\u00e1ch \u0111en c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giam_thieu_rui_ro_bi_an_dinh_thue\"><\/span><b>Gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi thi\u1ebfu ph\u1ee5 l\u1ee5c, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n nghi ng\u1edd doanh nghi\u1ec7p \u0111ang c\u1ed1 t\u00ecnh che gi\u1ea5u c\u00e1c giao d\u1ecbch chuy\u1ec3n gi\u00e1. B\u1eb1ng c\u00e1ch k\u00ea khai b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft gi\u00fap minh b\u1ea1ch h\u00f3a s\u1ed1 li\u1ec7u mua b\u00e1n v\u1eadt t\u01b0, t\u1eeb \u0111\u00f3 b\u1ea3o v\u1ec7 \u0111\u01b0\u1ee3c chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tan_dung_chinh_sach_mien_giam_phat\"><\/span><b>T\u1eadn d\u1ee5ng ch\u00ednh s\u00e1ch mi\u1ec5n gi\u1ea3m ph\u1ea1t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026 l\u00e0 giai \u0111o\u1ea1n c\u01a1 quan ch\u1ee9c n\u0103ng khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p t\u1ef1 r\u00e0 so\u00e1t. N\u1ebfu b\u1ea1n ho\u00e0n t\u1ea5t vi\u1ec7c k\u00ea khai b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft tr\u01b0\u1edbc khi b\u1ecb thanh tra ph\u00e1t hi\u1ec7n, m\u1ee9c ph\u1ea1t s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a, th\u1eadm ch\u00ed l\u00e0 mi\u1ec5n ph\u1ea1t ho\u00e0n to\u00e0n n\u1ebfu kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf thi\u1ebfu.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c chu\u1ea9n ch\u1ec9nh ngay t\u1eeb \u0111\u1ea7u, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o <\/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;\"> \u0111\u1ec3 r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_xu_phat_khi_khai_bo_sung_phu_luc_giao_dich_lien_ket\"><\/span><b>R\u1ee7i ro x\u1eed ph\u1ea1t khi khai b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4067\" aria-describedby=\"caption-attachment-4067\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4067\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-xu-phat-khi-khai-bo-sung-phu-luc-giao-dich-lien-ket.jpg\" alt=\"R\u1ee7i ro x\u1eed ph\u1ea1t khi khai b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-xu-phat-khi-khai-bo-sung-phu-luc-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-xu-phat-khi-khai-bo-sung-phu-luc-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-xu-phat-khi-khai-bo-sung-phu-luc-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-xu-phat-khi-khai-bo-sung-phu-luc-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-xu-phat-khi-khai-bo-sung-phu-luc-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4067\" class=\"wp-caption-text\">R\u1ee7i ro x\u1eed ph\u1ea1t khi khai b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n m\u00e0 m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u quan t\u00e2m: &#8220;T\u00f4i c\u00f3 ph\u1ea3i n\u1ed9p ti\u1ec1n ph\u1ea1t kh\u00f4ng?&#8221;. C\u00e2u tr\u1ea3 l\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c sai s\u00f3t \u0111\u00f3 c\u00f3 d\u1eabn \u0111\u1ebfn thi\u1ebfu ti\u1ec1n thu\u1ebf hay kh\u00f4ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phat_vi_pham_hanh_chinh_ve_thu_tuc\"><\/span><b>Ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 th\u1ee7 t\u1ee5c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu b\u1ea1n \u0111\u00e3 n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u00fang h\u1ea1n 31\/03\/2025 nh\u01b0ng ch\u1ec9 thi\u1ebfu ph\u1ee5 l\u1ee5c, h\u00e0nh vi n\u00e0y \u0111\u01b0\u1ee3c coi l\u00e0 khai sai c\u00e1c ch\u1ec9 ti\u00eau trong h\u1ed3 s\u01a1 nh\u01b0ng kh\u00f4ng l\u00e0m thi\u1ebfu s\u1ed1 thu\u1ebf. Theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, n\u1ebfu doanh nghi\u1ec7p t\u1ef1 nguy\u1ec7n k\u00ea khai b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, b\u1ea1n c\u00f3 c\u01a1 h\u1ed9i l\u1edbn \u0111\u01b0\u1ee3c mi\u1ec5n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi khai sai theo Kho\u1ea3n 3 \u0110i\u1ec1u 9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu \u0111\u1ec3 c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n khi thanh tra, m\u1ee9c ph\u1ea1t cho h\u00e0nh vi kh\u00f4ng cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 th\u1ec3 dao \u0111\u1ed9ng t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng t\u00f9y m\u1ee9c \u0111\u1ed9.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phat_20_so_thue_thieu_va_tien_cham_nop\"><\/span><b>Ph\u1ea1t 20% s\u1ed1 thu\u1ebf thi\u1ebfu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">R\u1ee7i ro n\u00e0y ch\u1ec9 xu\u1ea5t hi\u1ec7n n\u1ebfu vi\u1ec7c k\u00ea khai b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft l\u00e0m thay \u0111\u1ed5i chi ph\u00ed v\u1eadt t\u01b0, d\u1eabn \u0111\u1ebfn s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p t\u0103ng l\u00ean.<\/span><\/p>\n<ul style=\"text-align: justify;\">\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 n\u1ed9p ch\u1eadm.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t khai sai: 20% tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, trong t\u00ecnh hu\u1ed1ng hai c\u00f4ng ty c\u00f9ng \u1edf Vi\u1ec7t Nam, c\u00f9ng thu\u1ebf su\u1ea5t 20% v\u00e0 kh\u00f4ng c\u00f3 \u01b0u \u0111\u00e3i, kh\u1ea3 n\u0103ng ph\u00e1t sinh ti\u1ec1n ph\u1ea1t 20% l\u00e0 c\u1ef1c k\u1ef3 th\u1ea5p. B\u1edfi l\u1ebd, vi\u1ec7c chuy\u1ec3n l\u1ee3i nhu\u1eadn t\u1eeb c\u00f4ng ty v\u1ee3 sang c\u00f4ng ty ch\u1ed3ng (ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i) kh\u00f4ng l\u00e0m gi\u1ea3m t\u1ed5ng s\u1ed1 thu\u1ebf m\u00e0 Nh\u00e0 n\u01b0\u1edbc thu \u0111\u01b0\u1ee3c, do \u0111\u00f3 kh\u00f4ng c\u00f3 d\u1ea5u hi\u1ec7u tr\u1ed1n thu\u1ebf hay x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tinh_huong_dac_thu_Hai_doanh_nghiep_noi_dia_cung_muc_thue_suat\"><\/span><b>T\u00ecnh hu\u1ed1ng \u0111\u1eb7c th\u00f9: Hai doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t<\/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 m\u1ea5u ch\u1ed1t khi th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft. Trong m\u1ed1i quan h\u1ec7 v\u1ee3 &#8211; ch\u1ed3ng n\u00e0y, n\u1ebfu c\u1ea3 hai c\u00f4ng ty \u0111\u1ec1u \u0111ang \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf ph\u1ed5 th\u00f4ng 20%, b\u1ea1n c\u1ea7n ch\u00fa \u00fd \u0111\u1ebfn \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quyen_loi_duoc_mien_lap_Ho_so_xac_dinh_gia\"><\/span><b>Quy\u1ec1n l\u1ee3i \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh n\u1ebfu doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft nh\u01b0ng c\u00f9ng 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 th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n ngh\u0129a v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 qu\u1ed1c gia v\u00e0 H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m r\u1ea5t nhi\u1ec1u chi ph\u00ed t\u01b0 v\u1ea5n.<\/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<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_Mien_lap_ho_so_khong_co_nghia_la_mien_ke_khai\"><\/span><b>L\u01b0u \u00fd: Mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 mi\u1ec5n k\u00ea khai<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 sai l\u1ea7m ch\u1ebft ng\u01b0\u1eddi c\u1ee7a nhi\u1ec1u k\u1ebf to\u00e1n. D\u00f9 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1, b\u1ea1n v\u1eabn b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai Ph\u1ee5 l\u1ee5c I. Vi\u1ec7c b\u1ea1n qu\u00ean \u0111\u00ednh k\u00e8m ph\u1ee5 l\u1ee5c v\u1eabn b\u1ecb coi l\u00e0 thi\u1ebfu s\u00f3t v\u1ec1 m\u1eb7t h\u1ed3 s\u01a1 ph\u00e1p l\u00fd. Do \u0111\u00f3, h\u00e3y nhanh ch\u00f3ng c\u1eadp nh\u1eadt Ph\u1ee5 l\u1ee5c I v\u1edbi \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 gi\u00e1 tr\u1ecb giao d\u1ecbch v\u1eadt t\u01b0 \u0111\u1ec3 ki\u1ec7n to\u00e0n h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n n\u0103m 2025.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, \u0111\u1ec3 nh\u1eadn di\u1ec7n ch\u00ednh x\u00e1c c\u00e1c ti\u00eau ch\u00ed mi\u1ec5n tr\u1eeb n\u00e0y, b\u1ea1n n\u00ean tham kh\u1ea3o \u00fd ki\u1ebfn chuy\u00ean gia th\u00f4ng qua<\/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;\"> \u4e13\u4e1a\u7684\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_cac_buoc_ke_khai_bo_sung_phu_luc_giao_dich_lien_ket_tren_HTKK\"><\/span><b>H\u01b0\u1edbng d\u1eabn c\u00e1c b\u01b0\u1edbc k\u00ea khai b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 kh\u1eafc ph\u1ee5c sai s\u00f3t cho k\u1ef3 t\u00ednh thu\u1ebf, \u0111\u00e2y l\u00e0 c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch 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;\">B\u01b0\u1edbc 1 &#8211; \u0110\u0103ng nh\u1eadp HTKK: Ch\u1ecdn t\u1edd khai m\u1eabu 03\/TNDN, ch\u1ecdn n\u0103m 2025 v\u00e0 ch\u1ecdn tr\u1ea1ng th\u00e1i l\u00e0 &#8220;T\u1edd khai b\u1ed5 sung&#8221;.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2 &#8211; T\u00edch ch\u1ecdn ph\u1ee5 l\u1ee5c: T\u1ea1i b\u1ea3ng danh m\u1ee5c ph\u1ee5 l\u1ee5c, h\u00e3y t\u00edch ch\u1ecdn &#8220;Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft (M\u1eabu 01\/TNDN)&#8221;. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng nh\u1ea5t trong qu\u00e1 tr\u00ecnh k\u00ea khai b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3 &#8211; K\u00ea khai th\u00f4ng tin b\u00ean li\u00ean k\u1ebft: Nh\u1eadp m\u00e3 s\u1ed1 thu\u1ebf, t\u00ean c\u00f4ng ty c\u1ee7a v\u1ee3\/ch\u1ed3ng v\u00e0 x\u00e1c \u0111\u1ecbnh h\u00ecnh th\u1ee9c quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4 &#8211; Nh\u1eadp gi\u00e1 tr\u1ecb giao d\u1ecbch: \u0110i\u1ec1n t\u1ed5ng gi\u00e1 tr\u1ecb v\u1eadt t\u01b0 mua v\u00e0o ho\u1eb7c b\u00e1n ra trong n\u0103m. N\u1ebfu gi\u00e1 mua b\u00e1n kh\u1edbp v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 k\u00ea khai tr\u01b0\u1edbc \u0111\u00f3, c\u00e1c ch\u1ec9 ti\u00eau thu\u1ebf s\u1ebd kh\u00f4ng thay \u0111\u1ed5i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 5 &#8211; T\u1ed5ng h\u1ee3p v\u00e0 n\u1ed9p: Sau khi ho\u00e0n t\u1ea5t, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 nh\u1ea3y s\u1ed1 li\u1ec7u v\u00e0o t\u1edd khai KHBS. N\u1ebfu ti\u1ec1n thu\u1ebf kh\u00f4ng t\u0103ng, b\u1ea1n ch\u1ec9 c\u1ea7n k\u00fd s\u1ed1 v\u00e0 n\u1ed9p qua m\u1ea1ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng k\u00ea khai b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft theo c\u00e1ch n\u00e0y gi\u00fap b\u1ea1n ch\u1ed1t l\u1ea1i h\u1ed3 s\u01a1 thu\u1ebf m\u1ed9t c\u00e1ch an to\u00e0n, tr\u00e1nh \u0111\u1ec3 sai s\u00f3t k\u00e9o d\u00e0i sang c\u00e1c n\u0103m t\u00e0i ch\u00ednh ti\u1ebfp theo.<\/span><\/p>\n<blockquote><p><strong>\u53c2\u8003\uff1a <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-tren-htkk\/\">K\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_luu_y_ve_tinh_xac_thuc_cua_gia_giao_dich_khi_khai_bo_sung\"><\/span><b>Nh\u1eefng l\u01b0u \u00fd v\u1ec1 t\u00ednh x\u00e1c th\u1ef1c c\u1ee7a gi\u00e1 giao d\u1ecbch khi khai b\u1ed5 sung<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4066\" aria-describedby=\"caption-attachment-4066\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4066\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-luu-y-ve-tinh-xac-thuc-cua-gia-giao-dich-khi-ke-khai-bo-sung-phu-luc-giao-dich-lien-ket.jpg\" alt=\"Nh\u1eefng l\u01b0u \u00fd v\u1ec1 t\u00ednh x\u00e1c th\u1ef1c c\u1ee7a gi\u00e1 giao d\u1ecbch khi k\u00ea khai b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-luu-y-ve-tinh-xac-thuc-cua-gia-giao-dich-khi-ke-khai-bo-sung-phu-luc-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-luu-y-ve-tinh-xac-thuc-cua-gia-giao-dich-khi-ke-khai-bo-sung-phu-luc-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-luu-y-ve-tinh-xac-thuc-cua-gia-giao-dich-khi-ke-khai-bo-sung-phu-luc-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-luu-y-ve-tinh-xac-thuc-cua-gia-giao-dich-khi-ke-khai-bo-sung-phu-luc-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-luu-y-ve-tinh-xac-thuc-cua-gia-giao-dich-khi-ke-khai-bo-sung-phu-luc-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4066\" class=\"wp-caption-text\">Nh\u1eefng l\u01b0u \u00fd v\u1ec1 t\u00ednh x\u00e1c th\u1ef1c c\u1ee7a gi\u00e1 giao d\u1ecbch khi k\u00ea khai b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f9 hai c\u00f4ng ty c\u00f3 c\u00f9ng thu\u1ebf su\u1ea5t, c\u0169ng kh\u00f4ng n\u00ean ch\u1ee7 quan v\u1ec1 \u0111\u01a1n gi\u00e1 v\u1eadt t\u01b0 khi th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft. C\u01a1 quan thu\u1ebf v\u1eabn c\u00f3 quy\u1ec1n ki\u1ec3m tra xem m\u1ee9c gi\u00e1 \u0111\u00f3 c\u00f3 theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp (Arm&#8217;s length principle) hay kh\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu b\u00e1n v\u1eadt t\u01b0 cho c\u00f4ng ty ch\u1ed3ng ho\u1eb7c v\u1ee3 v\u1edbi gi\u00e1 r\u1ebb b\u1ea5t th\u01b0\u1eddng so v\u1edbi th\u1ecb tr\u01b0\u1eddng \u0111\u1ec3 gi\u00fap c\u00f4ng ty ch\u1ed3ng ho\u1eb7c v\u1ee3 gi\u1ea3m gi\u00e1 th\u00e0nh \u0111\u1ea7u v\u00e0o, ho\u1eb7c b\u00e1n gi\u00e1 qu\u00e1 cao \u0111\u1ec3 t\u0103ng chi ph\u00ed cho c\u00f4ng ty ch\u1ed3ng ho\u1eb7c v\u1ee3, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 \u1ea5n \u0111\u1ecbnh l\u1ea1i gi\u00e1. Khi \u0111\u00f3, d\u00f9 \u0111\u00e3 k\u00ea khai b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, b\u1ea1n v\u1eabn c\u00f3 th\u1ec3 b\u1ecb truy thu thu\u1ebf TNDN n\u1ebfu vi\u1ec7c \u1ea5n \u0111\u1ecbnh l\u00e0m t\u0103ng l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf c\u1ee7a m\u1ed9t trong hai b\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>L\u1eddi khuy\u00ean c\u1ee7a MAN &#8211; Master Accountant Network:<\/b><span style=\"font-weight: 400;\"> H\u00e3y chu\u1ea9n b\u1ecb s\u1eb5n c\u00e1c b\u1ea3ng b\u00e1o gi\u00e1 c\u1ee7a nh\u00e0 cung c\u1ea5p kh\u00e1c ho\u1eb7c h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng t\u1ef1 v\u1edbi b\u00ean \u0111\u1ed9c l\u1eadp \u0111\u1ec3 gi\u1ea3i tr\u00ecnh n\u1ebfu c\u1ea7n thi\u1ebft. S\u1ef1 chu\u1ea9n b\u1ecb n\u00e0y \u0111i k\u00e8m v\u1edbi vi\u1ec7c k\u00ea khai b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd t\u1ea1o ra m\u1ed9t l\u00e1 ch\u1eafn ph\u00e1p l\u00fd v\u1eefng ch\u1eafc cho doanh nghi\u1ec7p.<\/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;\">T\u00f3m l\u1ea1i, vi\u1ec7c qu\u00ean n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 m\u1ed9t sai s\u00f3t c\u00f3 th\u1ec3 s\u1eeda ch\u1eefa \u0111\u01b0\u1ee3c. V\u1edbi t\u00ecnh hu\u1ed1ng hai c\u00f4ng ty v\u1ee3 ch\u1ed3ng c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t 20%, r\u1ee7i ro t\u00e0i ch\u00ednh l\u00e0 r\u1ea5t th\u1ea5p n\u1ebfu b\u1ea1n ch\u1ee7 \u0111\u1ed9ng k\u00ea khai b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft m\u1ed9t c\u00e1ch trung th\u1ef1c v\u00e0 k\u1ecbp th\u1eddi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 gi\u00fap b\u1ea1n b\u1ea3o v\u1ec7 t\u00fai ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p m\u00e0 c\u00f2n x\u00e2y d\u1ef1ng uy t\u00edn t\u1ed1t trong m\u1eaft c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u90ae\u7bb1: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5185\u5bb9\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>Trong l\u1ed9 tr\u00ecnh hi\u1ec7n \u0111\u1ea1i h\u00f3a c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf, giao d\u1ecbch li\u00ean k\u1ebft lu\u00f4n l\u00e0 ti\u00eau \u0111i\u1ec3m thanh tra, ki\u1ec3m tra h\u00e0ng \u0111\u1ea7u c\u1ee7a c\u01a1 quan Thu\u1ebf. M\u1ed9t t\u00ecnh hu\u1ed1ng r\u1ea5t ph\u1ed5 bi\u1ebfn m\u00e0 nhi\u1ec1u k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p g\u1eb7p ph\u1ea3i hi\u1ec7n nay l\u00e0: Quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2024 \u0111\u00e3 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4065,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4064","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\/4064","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=4064"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4064\/revisions"}],"predecessor-version":[{"id":4070,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4064\/revisions\/4070"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4065"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4064"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4064"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4064"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}