{"id":4086,"date":"2026-05-14T16:40:32","date_gmt":"2026-05-14T09:40:32","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4086"},"modified":"2026-05-14T16:40:32","modified_gmt":"2026-05-14T09:40:32","slug":"thanh-tra-thue-doi-voi-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/thanh-tra-thue-doi-voi-giao-dich-lien-ket\/","title":{"rendered":"M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh doanh nghi\u1ec7p ng\u00e0y c\u00e0ng m\u1edf r\u1ed9ng \u0111\u1ea7u t\u01b0, h\u1ee3p t\u00e1c xuy\u00ean bi\u00ean gi\u1edbi v\u00e0 ph\u00e1t sinh nhi\u1ec1u giao d\u1ecbch v\u1edbi c\u00f4ng ty m\u1eb9, c\u00f4ng ty con ho\u1eb7c c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 \u0111\u1eb7c bi\u1ec7t, v\u1ea5n \u0111\u1ec1 thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft \u0111ang tr\u1edf th\u00e0nh tr\u1ecdng t\u00e2m qu\u1ea3n l\u00fd c\u1ee7a c\u01a1 quan thu\u1ebf. \u0110\u00e2y l\u00e0 l\u0129nh v\u1ef1c c\u00f3 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro cao v\u00ec li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng, chi ph\u00ed l\u00e3i vay, ph\u00ed d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 c\u1ea7n k\u00ea khai thi\u1ebfu, l\u1eadp h\u1ed3 s\u01a1 ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c x\u00e1c \u0111\u1ecbnh sai b\u1ea3n ch\u1ea5t giao d\u1ecbch, doanh nghi\u1ec7p ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 b\u1ecb truy thu thu\u1ebf, lo\u1ea1i chi ph\u00ed ho\u1eb7c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1edbi m\u1ee9c ph\u1ea1t l\u1edbn. V\u00ec v\u1eady, vi\u1ec7c hi\u1ec3u r\u00f5 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u1edbi nh\u1ea5t v\u1ec1 thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh m\u00e0 c\u00f2n l\u00e0 gi\u1ea3i ph\u00e1p quan tr\u1ecdng \u0111\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 t\u00e0i ch\u00ednh trong d\u00e0i h\u1ea1n.<\/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\">M\u1ee5c l\u1ee5c<\/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=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/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\/thanh-tra-thue-doi-voi-giao-dich-lien-ket\/#Nhung_thay_doi_moi_nhat_ve_thanh_tra_thue_doi_voi_giao_dich_lien_ket\" >Nh\u1eefng thay \u0111\u1ed5i m\u1edbi nh\u1ea5t v\u1ec1 thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi 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\/thanh-tra-thue-doi-voi-giao-dich-lien-ket\/#Nghia_vu_doanh_nghiep_can_tuan_thu_khi_thanh_tra_thue_doi_voi_giao_dich_lien_ket\" >Ngh\u0129a v\u1ee5 doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 khi thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi 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-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thanh-tra-thue-doi-voi-giao-dich-lien-ket\/#Rui_ro_va_muc_xu_phat_khi_vi_pham_trong_thanh_tra_thue_doi_voi_giao_dich_lien_ket\" >R\u1ee7i ro v\u00e0 m\u1ee9c x\u1eed ph\u1ea1t khi vi ph\u1ea1m trong thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi 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-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thanh-tra-thue-doi-voi-giao-dich-lien-ket\/#Quy_trinh_thanh_tra_thue_doi_voi_giao_dich_lien_ket_dien_ra_nhu_the_nao\" >Quy tr\u00ecnh thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft di\u1ec5n ra nh\u01b0 th\u1ebf n\u00e0o?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thanh-tra-thue-doi-voi-giao-dich-lien-ket\/#Buoc_1_Kiem_tra_tinh_tuan_thu_ho_so\" >B\u01b0\u1edbc 1: Ki\u1ec3m tra t\u00ednh tu\u00e2n th\u1ee7 h\u1ed3 s\u01a1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thanh-tra-thue-doi-voi-giao-dich-lien-ket\/#Buoc_2_Phan_tich_hieu_qua_kinh_doanh\" >B\u01b0\u1edbc 2: Ph\u00e2n t\u00edch hi\u1ec7u qu\u1ea3 kinh doanh<\/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\/thanh-tra-thue-doi-voi-giao-dich-lien-ket\/#Buoc_3_Ra_soat_cac_giao_dich_lien_ket_trong_yeu\" >B\u01b0\u1edbc 3: R\u00e0 so\u00e1t c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft tr\u1ecdng y\u1ebfu<\/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\/thanh-tra-thue-doi-voi-giao-dich-lien-ket\/#Buoc_4_Lap_bien_ban_va_ket_luan_thanh_tra\" >B\u01b0\u1edbc 4: L\u1eadp bi\u00ean b\u1ea3n v\u00e0 k\u1ebft lu\u1eadn thanh tra<\/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\/thanh-tra-thue-doi-voi-giao-dich-lien-ket\/#Doanh_nghiep_can_lam_gi_de_giam_rui_ro_khi_thanh_tra_thue_doi_voi_giao_dich_lien_ket\" >Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 gi\u1ea3m r\u1ee7i ro khi thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thanh-tra-thue-doi-voi-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_thanh_tra_thue_doi_voi_giao_dich_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi 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-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thanh-tra-thue-doi-voi-giao-dich-lien-ket\/#Khi_nao_doanh_nghiep_bi_thanh_tra_thue_doi_voi_giao_dich_lien_ket\" >Khi n\u00e0o doanh nghi\u1ec7p b\u1ecb thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thanh-tra-thue-doi-voi-giao-dich-lien-ket\/#Ho_so_giao_dich_lien_ket_phai_chuan_bi_truoc_thoi_diem_nao\" >H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i chu\u1ea9n b\u1ecb tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thanh-tra-thue-doi-voi-giao-dich-lien-ket\/#Co_quan_thue_thuong_kiem_tra_nhung_khoan_muc_nao_nhat\" >C\u01a1 quan thu\u1ebf th\u01b0\u1eddng ki\u1ec3m tra nh\u1eefng kho\u1ea3n m\u1ee5c n\u00e0o nh\u1ea5t?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thanh-tra-thue-doi-voi-giao-dich-lien-ket\/#Lam_sao_de_giam_rui_ro_khi_thanh_tra_thue_doi_voi_giao_dich_lien_ket\" >L\u00e0m sao \u0111\u1ec3 gi\u1ea3m r\u1ee7i ro khi thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thanh-tra-thue-doi-voi-giao-dich-lien-ket\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thanh-tra-thue-doi-voi-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_thay_doi_moi_nhat_ve_thanh_tra_thue_doi_voi_giao_dich_lien_ket\"><\/span><b>Nh\u1eefng thay \u0111\u1ed5i m\u1edbi nh\u1ea5t v\u1ec1 thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4091\" aria-describedby=\"caption-attachment-4091\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4091\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-thay-doi-moi-nhat-ve-thanh-tra-thue-doi-voi-giao-dich-lien-ket-.jpg\" alt=\"Nh\u1eefng thay \u0111\u1ed5i m\u1edbi nh\u1ea5t v\u1ec1 thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft\u00a0\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-thay-doi-moi-nhat-ve-thanh-tra-thue-doi-voi-giao-dich-lien-ket-.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-thay-doi-moi-nhat-ve-thanh-tra-thue-doi-voi-giao-dich-lien-ket--300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-thay-doi-moi-nhat-ve-thanh-tra-thue-doi-voi-giao-dich-lien-ket--1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-thay-doi-moi-nhat-ve-thanh-tra-thue-doi-voi-giao-dich-lien-ket--768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-thay-doi-moi-nhat-ve-thanh-tra-thue-doi-voi-giao-dich-lien-ket--18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4091\" class=\"wp-caption-text\">Nh\u1eefng thay \u0111\u1ed5i m\u1edbi nh\u1ea5t v\u1ec1 thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2024, doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111\u1ebfn <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-20-2025-ND-CP-sua-doi-Nghi-dinh-132-2020-ND-%D0%A1%D0%A0-quan-ly-thue-doanh-nghiep-co-giao-dich-lien-ket-642785.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 27\/03\/2025. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nhi\u1ec1u n\u1ed9i dung quan tr\u1ecdng c\u1ee7a <\/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\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t l\u00e0 quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n vay t\u1eeb t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng. Theo \u0111\u00f3, n\u1ebfu doanh nghi\u1ec7p vay v\u1ed1n t\u1eeb ng\u00e2n h\u00e0ng ho\u1eb7c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng m\u00e0 kho\u1ea3n vay n\u00e0y kh\u00f4ng ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t, \u0111i\u1ec1u h\u00e0nh t\u1eeb ph\u00eda b\u00ean vay th\u00ec giao d\u1ecbch \u0111\u00f3 s\u1ebd kh\u00f4ng c\u00f2n b\u1ecb xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh m\u1edbi n\u00e0y gi\u00fap nhi\u1ec1u doanh nghi\u1ec7p gi\u1ea3m \u00e1p l\u1ef1c k\u00ea khai, \u0111\u1ed3ng th\u1eddi h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng b\u1ecb kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay khi quy\u1ebft to\u00e1n thu\u1ebf TNDN nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y. \u0110\u00e2y c\u0169ng l\u00e0 n\u1ed9i dung th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t trong qu\u00e1 tr\u00ecnh thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP c\u0169ng quy \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc trong vi\u1ec7c cung c\u1ea5p th\u00f4ng tin v\u1ec1 l\u00e3i su\u1ea5t, kho\u1ea3n vay, l\u1ecbch tr\u1ea3 n\u1ee3 v\u00e0 c\u00e1c d\u1eef li\u1ec7u li\u00ean quan cho c\u01a1 quan thu\u1ebf khi c\u1ea7n thi\u1ebft. \u0110i\u1ec1u n\u00e0y cho th\u1ea5y vi\u1ec7c ki\u1ec3m so\u00e1t th\u00f4ng tin t\u00e0i ch\u00ednh ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd v\u00e0 minh b\u1ea1ch h\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, Ph\u1ee5 l\u1ee5c I v\u1ec1 th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft c\u0169ng \u0111\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf b\u1eb1ng bi\u1ec3u m\u1eabu m\u1edbi. Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng k\u00ea khai \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, tr\u00e1nh ph\u00e1t sinh r\u1ee7i ro khi b\u1ecb thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_doanh_nghiep_can_tuan_thu_khi_thanh_tra_thue_doi_voi_giao_dich_lien_ket\"><\/span><b>Ngh\u0129a v\u1ee5 doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 khi thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4090\" aria-describedby=\"caption-attachment-4090\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4090\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nghia-vu-doanh-nghiep-can-tuan-thu-khi-thanh-tra-thue-doi-voi-giao-dich-lien-ket.jpg\" alt=\"Ngh\u0129a v\u1ee5 doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 khi thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nghia-vu-doanh-nghiep-can-tuan-thu-khi-thanh-tra-thue-doi-voi-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nghia-vu-doanh-nghiep-can-tuan-thu-khi-thanh-tra-thue-doi-voi-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nghia-vu-doanh-nghiep-can-tuan-thu-khi-thanh-tra-thue-doi-voi-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nghia-vu-doanh-nghiep-can-tuan-thu-khi-thanh-tra-thue-doi-voi-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nghia-vu-doanh-nghiep-can-tuan-thu-khi-thanh-tra-thue-doi-voi-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4090\" class=\"wp-caption-text\">Ngh\u0129a v\u1ee5 doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 khi thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2019, doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp, l\u01b0u tr\u1eef v\u00e0 cung c\u1ea5p h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed9 h\u1ed3 s\u01a1 n\u00e0y bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/ho-so-quoc-gia-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft <\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\">(Local File)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR)<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c t\u00e0i li\u1ec7u n\u00e0y ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5 b\u1ea3n ch\u1ea5t giao d\u1ecbch, nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh gi\u00e1, ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh \u0111\u1ed9c l\u1eadp, d\u1eef li\u1ec7u ph\u00e2n t\u00edch v\u00e0 c\u00e1c \u0111i\u1ec1u ch\u1ec9nh li\u00ean quan. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng nh\u1ea5t trong qu\u00e1 tr\u00ecnh thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, 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;\">Ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft trong n\u01b0\u1edbc, c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t v\u00e0 kh\u00f4ng h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng trong n\u0103m<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n, kh\u00f4ng khai th\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, doanh thu d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng v\u00e0 \u0111\u1ea1t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn t\u1ed1i thi\u1ec3u theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Xem chi ti\u1ebft: <\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/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;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN h\u1eb1ng n\u0103m v\u00e0 ph\u1ea3i s\u1eb5n s\u00e0ng cung c\u1ea5p trong v\u00f2ng 30 ng\u00e0y k\u1ec3 t\u1eeb khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u. Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p l\u00fd, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c gia h\u1ea1n th\u00eam 15 ng\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ch\u1eadm tr\u1ec5 l\u00e0 nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn khi\u1ebfn doanh nghi\u1ec7p g\u1eb7p b\u1ea5t l\u1ee3i khi b\u1ecb thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_va_muc_xu_phat_khi_vi_pham_trong_thanh_tra_thue_doi_voi_giao_dich_lien_ket\"><\/span><b>R\u1ee7i ro v\u00e0 m\u1ee9c x\u1eed ph\u1ea1t khi vi ph\u1ea1m trong thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4089\" aria-describedby=\"caption-attachment-4089\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4089\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-va-muc-xu-phat-khi-vi-pham-trong-thanh-tra-thue-doi-voi-giao-dich-lien-ket-.jpg\" alt=\"R\u1ee7i ro v\u00e0 m\u1ee9c x\u1eed ph\u1ea1t khi vi ph\u1ea1m trong thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft\u00a0\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-va-muc-xu-phat-khi-vi-pham-trong-thanh-tra-thue-doi-voi-giao-dich-lien-ket-.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-va-muc-xu-phat-khi-vi-pham-trong-thanh-tra-thue-doi-voi-giao-dich-lien-ket--300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-va-muc-xu-phat-khi-vi-pham-trong-thanh-tra-thue-doi-voi-giao-dich-lien-ket--1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-va-muc-xu-phat-khi-vi-pham-trong-thanh-tra-thue-doi-voi-giao-dich-lien-ket--768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-va-muc-xu-phat-khi-vi-pham-trong-thanh-tra-thue-doi-voi-giao-dich-lien-ket--18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4089\" class=\"wp-caption-text\">R\u1ee7i ro v\u00e0 m\u1ee9c x\u1eed ph\u1ea1t khi vi ph\u1ea1m trong thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng n\u1ed9p \u0111\u00fang h\u1ea1n c\u00e1c ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft k\u00e8m theo h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf, m\u1ee9c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh c\u00f3 th\u1ec3 dao \u0111\u1ed9ng t\u1eeb 8 \u0111\u1ebfn 15 tri\u1ec7u \u0111\u1ed3ng t\u00f9y theo m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p k\u00ea khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, doanh nghi\u1ec7p s\u1ebd b\u1ecb x\u1eed ph\u1ea1t 20% tr\u00ean ph\u1ea7n thu\u1ebf thi\u1ebfu, k\u1ec3 c\u1ea3 khi \u0111\u00e3 c\u00f3 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t, trong qu\u00e1 tr\u00ecnh thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft, n\u1ebfu c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n d\u1ea5u hi\u1ec7u chuy\u1ec3n gi\u00e1 ho\u1eb7c h\u00e0nh vi tr\u1ed1n thu\u1ebf th\u00f4ng qua thao t\u00fang gi\u00e1 giao d\u1ecbch, m\u1ee9c x\u1eed ph\u1ea1t s\u1ebd nghi\u00eam tr\u1ecdng h\u01a1n r\u1ea5t nhi\u1ec1u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Truy thu to\u00e0n b\u1ed9 ph\u1ea7n thu\u1ebf thi\u1ebfu<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tham chi\u1ebfu t\u1eeb c\u00f4ng ty m\u1eb9 ho\u1eb7c d\u1eef li\u1ec7u b\u00ed m\u1eadt c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 r\u1ee7i ro l\u1edbn nh\u1ea5t khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p FDI v\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i \u0111\u1eb7c bi\u1ec7t quan t\u00e2m \u0111\u1ebfn vi\u1ec7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ph\u1ee5c v\u1ee5 thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_thanh_tra_thue_doi_voi_giao_dich_lien_ket_dien_ra_nhu_the_nao\"><\/span><b>Quy tr\u00ecnh thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft di\u1ec5n ra nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hi\u1ec3u r\u00f5 quy tr\u00ecnh ki\u1ec3m tra s\u1ebd gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong vi\u1ec7c chu\u1ea9n b\u1ecb v\u00e0 ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Kiem_tra_tinh_tuan_thu_ho_so\"><\/span><b>B\u01b0\u1edbc 1: Ki\u1ec3m tra t\u00ednh tu\u00e2n th\u1ee7 h\u1ed3 s\u01a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf s\u1ebd r\u00e0 so\u00e1t vi\u1ec7c doanh nghi\u1ec7p \u0111\u00e3 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/ke-khai-giao-dich-lien-ket\/\">k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ea7y \u0111\u1ee7 c\u00e1c bi\u1ec3u m\u1eabu li\u00ean quan hay ch\u01b0a, bao g\u1ed3m M\u1eabu 01, M\u1eabu 02, M\u1eabu 03, M\u1eabu 04 v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c b\u1eaft bu\u1ed9c kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi, c\u01a1 quan thu\u1ebf c\u0169ng ki\u1ec3m tra t\u00ednh nh\u1ea5t qu\u00e1n gi\u1eefa c\u00e1c bi\u1ec3u m\u1eabu v\u00e0 m\u1ee9c \u0111\u1ed9 \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean trong ho\u1ea1t \u0111\u1ed9ng thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Phan_tich_hieu_qua_kinh_doanh\"><\/span><b>B\u01b0\u1edbc 2: Ph\u00e2n t\u00edch hi\u1ec7u qu\u1ea3 kinh doanh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf s\u1ebd \u0111\u00e1nh gi\u00e1 doanh thu, l\u1ee3i nhu\u1eadn, t\u1ef7 su\u1ea5t sinh l\u1eddi v\u00e0 so s\u00e1nh v\u1edbi kho\u1ea3ng gi\u00e1 th\u1ecb tr\u01b0\u1eddng ph\u00f9 h\u1ee3p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u00f3 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn th\u1ea5p b\u1ea5t th\u01b0\u1eddng ho\u1eb7c kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 ti\u1ebfn h\u00e0nh \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Ra_soat_cac_giao_dich_lien_ket_trong_yeu\"><\/span><b>B\u01b0\u1edbc 3: R\u00e0 so\u00e1t c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft tr\u1ecdng y\u1ebfu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng giao d\u1ecbch c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn ho\u1eb7c b\u1ea3n ch\u1ea5t ph\u1ee9c t\u1ea1p s\u1ebd \u0111\u01b0\u1ee3c ki\u1ec3m tra k\u1ef9 h\u01a1n, 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;\">Ph\u00ed b\u1ea3n quy\u1ec1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00ed d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n b\u1ed5 chi ph\u00ed qu\u1ea3n l\u00fd<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch chuy\u1ec3n giao t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u00e0 b\u1eb1ng ch\u1ee9ng ch\u1ee9ng minh l\u1ee3i \u00edch kinh t\u1ebf th\u1ef1c t\u1ebf c\u1ee7a c\u00e1c kho\u1ea3n chi n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung tr\u1ecdng t\u00e2m nh\u1ea5t trong thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Lap_bien_ban_va_ket_luan_thanh_tra\"><\/span><b>B\u01b0\u1edbc 4: L\u1eadp bi\u00ean b\u1ea3n v\u00e0 k\u1ebft lu\u1eadn thanh tra<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u, c\u01a1 quan thu\u1ebf s\u1ebd l\u1eadp bi\u00ean b\u1ea3n thanh tra v\u00e0 \u0111\u01b0a ra k\u1ebft lu\u1eadn ch\u00ednh th\u1ee9c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 quy\u1ec1n ghi r\u00f5 \u00fd ki\u1ebfn b\u1ea3o l\u01b0u n\u1ebfu kh\u00f4ng \u0111\u1ed3ng \u00fd v\u1edbi n\u1ed9i dung k\u1ebft lu\u1eadn. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng \u0111\u1ec3 th\u1ef1c hi\u1ec7n gi\u1ea3i tr\u00ecnh b\u1ed5 sung ho\u1eb7c khi\u1ebfu n\u1ea1i sau n\u00e0y n\u1ebfu c\u1ea7n thi\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_de_giam_rui_ro_khi_thanh_tra_thue_doi_voi_giao_dich_lien_ket\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 gi\u1ea3m r\u1ee7i ro khi thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4088\" aria-describedby=\"caption-attachment-4088\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4088\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Doanh-nghiep-can-ra-soat-kiem-tra-ky-truoc-khi-co-chuyen-de-thanh-tra-thue-doi-voi-giao-dich-lien-ket.jpg\" alt=\"Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t, ki\u1ec3m tra k\u1ef9 tr\u01b0\u1edbc khi c\u00f3 chuy\u00ean \u0111\u1ec1 thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Doanh-nghiep-can-ra-soat-kiem-tra-ky-truoc-khi-co-chuyen-de-thanh-tra-thue-doi-voi-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Doanh-nghiep-can-ra-soat-kiem-tra-ky-truoc-khi-co-chuyen-de-thanh-tra-thue-doi-voi-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Doanh-nghiep-can-ra-soat-kiem-tra-ky-truoc-khi-co-chuyen-de-thanh-tra-thue-doi-voi-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Doanh-nghiep-can-ra-soat-kiem-tra-ky-truoc-khi-co-chuyen-de-thanh-tra-thue-doi-voi-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Doanh-nghiep-can-ra-soat-kiem-tra-ky-truoc-khi-co-chuyen-de-thanh-tra-thue-doi-voi-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4088\" class=\"wp-caption-text\">Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t, ki\u1ec3m tra k\u1ef9 tr\u01b0\u1edbc khi c\u00f3 chuy\u00ean \u0111\u1ec1 thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb ngay t\u1eeb \u0111\u1ea7u thay v\u00ec ch\u1edd \u0111\u1ebfn khi nh\u1eadn quy\u1ebft \u0111\u1ecbnh thanh tra. <\/span><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc h\u1ebft, c\u1ea7n r\u00e0 so\u00e1t to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, ki\u1ec3m tra t\u00ednh h\u1ee3p l\u00fd c\u1ee7a c\u00e1c kho\u1ea3n chi ph\u00ed, \u0111\u1eb7c bi\u1ec7t l\u00e0 chi ph\u00ed l\u00e3i vay, ph\u00ed d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 v\u00e0 c\u00e1c giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u0169ng n\u00ean th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt xu h\u01b0\u1edbng thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft, theo d\u00f5i c\u00e1c chuy\u00ean \u0111\u1ec1 thanh tra c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 k\u1ebft qu\u1ea3 ki\u1ec3m tra c\u00e1c n\u0103m tr\u01b0\u1edbc \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi. <\/span><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh thanh tra, vi\u1ec7c cung c\u1ea5p h\u1ed3 s\u01a1 \u0111\u00fang h\u1ea1n, gi\u1ea3i tr\u00ecnh r\u00f5 r\u00e0ng v\u00e0 th\u1ed1ng nh\u1ea5t d\u1eef li\u1ec7u l\u00e0 y\u1ebfu t\u1ed1 r\u1ea5t quan tr\u1ecdng gi\u00fap gi\u1ea3m thi\u1ec3u tranh ch\u1ea5p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau thanh tra, n\u1ebfu \u0111\u1ed3ng thu\u1eadn v\u1edbi k\u1ebft lu\u1eadn, doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng k\u1ebft qu\u1ea3 \u0111\u00f3 nh\u01b0 m\u1ed9t c\u01a1 s\u1edf tham chi\u1ebfu cho c\u00e1c n\u0103m ti\u1ebfp theo. N\u1ebfu ch\u01b0a \u0111\u1ed3ng thu\u1eadn, c\u1ea7n b\u1ea3o l\u01b0u quan \u0111i\u1ec3m v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 khi\u1ebfu n\u1ea1i \u0111\u1ea7y \u0111\u1ee7, h\u1ee3p l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ch\u1ee7 \u0111\u1ed9ng gi\u1ea3m r\u1ee7i ro khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, doanh nghi\u1ec7p n\u00ean tham v\u1ea5n c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/tu-van-chuyen-gia\/\">t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> uy t\u00edn v\u00e0 c\u00f3 kinh nghi\u1ec7m \u0111\u1ec3 c\u00f3 gi\u1ea3i ph\u00e1p an to\u00e0n v\u00e0 t\u1ed1i \u01b0u nh\u1ea5t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_thanh_tra_thue_doi_voi_giao_dich_lien_ket\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khi_nao_doanh_nghiep_bi_thanh_tra_thue_doi_voi_giao_dich_lien_ket\"><\/span>Khi n\u00e0o doanh nghi\u1ec7p b\u1ecb thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p th\u01b0\u1eddng b\u1ecb thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft khi ph\u00e1t sinh giao d\u1ecbch l\u1edbn v\u1edbi b\u00ean li\u00ean k\u1ebft, c\u00f3 d\u1ea5u hi\u1ec7u l\u1ee3i nhu\u1eadn th\u1ea5p b\u1ea5t th\u01b0\u1eddng, chi ph\u00ed l\u00e3i vay cao, li\u00ean t\u1ee5c b\u00e1o l\u1ed7 ho\u1eb7c k\u00ea khai ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u00e2y l\u00e0 nh\u1eefng ti\u00eau ch\u00ed r\u1ee7i ro \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf \u01b0u ti\u00ean ki\u1ec3m tra.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Ho_so_giao_dich_lien_ket_phai_chuan_bi_truoc_thoi_diem_nao\"><\/span>H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i chu\u1ea9n b\u1ecb tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p ph\u1ea3i ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p h\u1eb1ng n\u0103m. Khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u trong qu\u00e1 tr\u00ecnh thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft, h\u1ed3 s\u01a1 ph\u1ea3i \u0111\u01b0\u1ee3c cung c\u1ea5p trong v\u00f2ng 30 ng\u00e0y, c\u00f3 th\u1ec3 gia h\u1ea1n th\u00eam 15 ng\u00e0y n\u1ebfu c\u00f3 l\u00fd do h\u1ee3p l\u00fd.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_quan_thue_thuong_kiem_tra_nhung_khoan_muc_nao_nhat\"><\/span>C\u01a1 quan thu\u1ebf th\u01b0\u1eddng ki\u1ec3m tra nh\u1eefng kho\u1ea3n m\u1ee5c n\u00e0o nh\u1ea5t?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00e1c kho\u1ea3n th\u01b0\u1eddng b\u1ecb r\u00e0 so\u00e1t k\u1ef9 g\u1ed3m chi ph\u00ed l\u00e3i vay, ph\u00ed d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n, ph\u00ed b\u1ea3n quy\u1ec1n, chi ph\u00ed qu\u1ea3n l\u00fd ph\u00e2n b\u1ed5 v\u00e0 c\u00e1c giao d\u1ecbch chuy\u1ec3n giao t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh. \u0110\u00e2y l\u00e0 nh\u1eefng khu v\u1ef1c c\u00f3 r\u1ee7i ro chuy\u1ec3n gi\u00e1 cao v\u00e0 th\u01b0\u1eddng l\u00e0 tr\u1ecdng t\u00e2m trong c\u00e1c cu\u1ed9c thanh tra chuy\u00ean s\u00e2u.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Lam_sao_de_giam_rui_ro_khi_thanh_tra_thue_doi_voi_giao_dich_lien_ket\"><\/span>L\u00e0m sao \u0111\u1ec3 gi\u1ea3m r\u1ee7i ro khi thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t h\u1ed3 s\u01a1 \u0111\u1ecbnh k\u1ef3, chu\u1ea9n h\u00f3a ch\u1ee9ng t\u1eeb, x\u00e1c \u0111\u1ecbnh r\u00f5 b\u1ea3n ch\u1ea5t giao d\u1ecbch v\u00e0 x\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng ngay t\u1eeb \u0111\u1ea7u. Vi\u1ec7c chu\u1ea9n b\u1ecb s\u1edbm gi\u00fap gi\u1ea3i tr\u00ecnh thu\u1eadn l\u1ee3i h\u01a1n, gi\u1ea3m nguy c\u01a1 b\u1ecb truy thu thu\u1ebf ho\u1eb7c b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf khi thanh tra x\u1ea3y ra.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Khi n\u00e0o doanh nghi\u1ec7p b\u1ecb thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p th\u01b0\u1eddng b\u1ecb thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft khi ph\u00e1t sinh giao d\u1ecbch l\u1edbn v\u1edbi b\u00ean li\u00ean k\u1ebft, c\u00f3 d\u1ea5u hi\u1ec7u l\u1ee3i nhu\u1eadn th\u1ea5p b\u1ea5t th\u01b0\u1eddng, chi ph\u00ed l\u00e3i vay cao, li\u00ean t\u1ee5c b\u00e1o l\u1ed7 ho\u1eb7c k\u00ea khai ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u00e2y l\u00e0 nh\u1eefng ti\u00eau ch\u00ed r\u1ee7i ro \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf \u01b0u ti\u00ean ki\u1ec3m tra.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i chu\u1ea9n b\u1ecb tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p h\u1eb1ng n\u0103m. Khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u trong qu\u00e1 tr\u00ecnh thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft, h\u1ed3 s\u01a1 ph\u1ea3i \u0111\u01b0\u1ee3c cung c\u1ea5p trong v\u00f2ng 30 ng\u00e0y, c\u00f3 th\u1ec3 gia h\u1ea1n th\u00eam 15 ng\u00e0y n\u1ebfu c\u00f3 l\u00fd do h\u1ee3p l\u00fd.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u01a1 quan thu\u1ebf th\u01b0\u1eddng ki\u1ec3m tra nh\u1eefng kho\u1ea3n m\u1ee5c n\u00e0o nh\u1ea5t?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00e1c kho\u1ea3n th\u01b0\u1eddng b\u1ecb r\u00e0 so\u00e1t k\u1ef9 g\u1ed3m chi ph\u00ed l\u00e3i vay, ph\u00ed d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n, ph\u00ed b\u1ea3n quy\u1ec1n, chi ph\u00ed qu\u1ea3n l\u00fd ph\u00e2n b\u1ed5 v\u00e0 c\u00e1c giao d\u1ecbch chuy\u1ec3n giao t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh. \u0110\u00e2y l\u00e0 nh\u1eefng khu v\u1ef1c c\u00f3 r\u1ee7i ro chuy\u1ec3n gi\u00e1 cao v\u00e0 th\u01b0\u1eddng l\u00e0 tr\u1ecdng t\u00e2m trong c\u00e1c cu\u1ed9c thanh tra chuy\u00ean s\u00e2u.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"L\u00e0m sao \u0111\u1ec3 gi\u1ea3m r\u1ee7i ro khi thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t h\u1ed3 s\u01a1 \u0111\u1ecbnh k\u1ef3, chu\u1ea9n h\u00f3a ch\u1ee9ng t\u1eeb, x\u00e1c \u0111\u1ecbnh r\u00f5 b\u1ea3n ch\u1ea5t giao d\u1ecbch v\u00e0 x\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng ngay t\u1eeb \u0111\u1ea7u. Vi\u1ec7c chu\u1ea9n b\u1ecb s\u1edbm gi\u00fap gi\u1ea3i tr\u00ecnh thu\u1eadn l\u1ee3i h\u01a1n, gi\u1ea3m nguy c\u01a1 b\u1ecb truy thu thu\u1ebf ho\u1eb7c b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf khi thanh tra x\u1ea3y ra.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong m\u00f4i tr\u01b0\u1eddng kinh doanh hi\u1ec7n \u0111\u1ea1i, giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 ho\u1ea1t \u0111\u1ed9ng ph\u1ed5 bi\u1ebfn, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c doanh nghi\u1ec7p FDI, doanh nghi\u1ec7p \u0111a qu\u1ed1c gia v\u00e0 doanh nghi\u1ec7p c\u00f3 c\u1ea5u tr\u00fac t\u1eadp \u0111o\u00e0n. Tuy nhi\u00ean, \u0111\u00e2y c\u0169ng l\u00e0 l\u0129nh v\u1ef1c ti\u1ec1m \u1ea9n r\u1ee7i ro thu\u1ebf r\u1ea5t l\u1edbn n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t \u0111\u00fang c\u00e1ch.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm v\u1eefng quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c thay \u0111\u1ed5i t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, s\u1ebd gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong c\u00f4ng t\u00e1c k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1 v\u00e0 b\u1ea3o v\u1ec7 m\u00ecnh tr\u01b0\u1edbc c\u00e1c cu\u1ed9c ki\u1ec3m tra c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/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>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/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;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #000080;\"><a style=\"color: #000080;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) v\u00e0 CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh doanh nghi\u1ec7p ng\u00e0y c\u00e0ng m\u1edf r\u1ed9ng \u0111\u1ea7u t\u01b0, h\u1ee3p t\u00e1c xuy\u00ean bi\u00ean gi\u1edbi v\u00e0 ph\u00e1t sinh nhi\u1ec1u giao d\u1ecbch v\u1edbi c\u00f4ng ty m\u1eb9, c\u00f4ng ty con ho\u1eb7c c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 \u0111\u1eb7c bi\u1ec7t, v\u1ea5n \u0111\u1ec1 thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft \u0111ang tr\u1edf th\u00e0nh tr\u1ecdng t\u00e2m qu\u1ea3n l\u00fd [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4087,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4086","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\/4086","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=4086"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4086\/revisions"}],"predecessor-version":[{"id":4092,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4086\/revisions\/4092"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4087"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4086"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4086"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4086"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}