{"id":4110,"date":"2026-05-20T11:15:13","date_gmt":"2026-05-20T04:15:13","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4110"},"modified":"2026-05-20T11:34:46","modified_gmt":"2026-05-20T04:34:46","slug":"huong-dan-lap-to-khai-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft: T\u01b0 v\u1ea5n chuy\u00ean nghi\u1ec7p cho doanh nghi\u1ec7p"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t ho\u1ea1t \u0111\u1ed9ng thanh tra chuy\u1ec3n gi\u00e1, vi\u1ec7c k\u00ea khai ch\u00ednh x\u00e1c th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 tr\u1edf th\u00e0nh y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi nhi\u1ec1u doanh nghi\u1ec7p. Tuy nhi\u00ean, kh\u00f4ng \u00edt k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p v\u1eabn g\u1eb7p kh\u00f3 kh\u0103n khi x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng li\u00ean k\u1ebft, ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai hay c\u00e1ch ho\u00e0n thi\u1ec7n ph\u1ee5 l\u1ee5c theo \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd h\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ea7y \u0111\u1ee7, d\u1ec5 hi\u1ec3u v\u00e0 b\u00e1m s\u00e1t quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf sai s\u00f3t, tr\u00e1nh r\u1ee7i ro b\u1ecb truy thu ho\u1eb7c x\u1eed ph\u1ea1t 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\" 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\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#To_khai_giao_dich_lien_ket_la_gi\" >T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?<\/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\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Doi_tuong_nao_phai_lap_to_khai_giao_dich_lien_ket\" >\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ph\u1ea3i l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Ho_so_ke_khai_giao_dich_lien_ket_gom_nhung_gi\" >H\u1ed3 s\u01a1 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec?<\/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\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Huong_dan_lap_to_khai_giao_dich_lien_ket_chi_tiet_tung_buoc\" >H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft chi ti\u1ebft t\u1eebng b\u01b0\u1edbc<\/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\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Muc_I_Thong_tin_ve_cac_ben_lien_ket\" >M\u1ee5c I: Th\u00f4ng tin v\u1ec1 c\u00e1c b\u00ean li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Cot_2_Ten_ben_lien_ket\" >C\u1ed9t (2): T\u00ean b\u00ean li\u00ean k\u1ebft\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Cot_3_Quoc_giaVung_lanh_tho_cu_tru\" >C\u1ed9t (3): Qu\u1ed1c gia\/V\u00f9ng l\u00e3nh th\u1ed5 c\u01b0 tr\u00fa\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Cot_4_Ma_so_thue_cua_ben_lien_ket\" >C\u1ed9t (4): M\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u00ean li\u00ean k\u1ebft\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Cot_5_Hinh_thuc_quan_he_lien_ket\" >C\u1ed9t (5): H\u00ecnh th\u1ee9c quan h\u1ec7 li\u00ean k\u1ebft<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Muc_II_Cac_truong_hop_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >M\u1ee5c II: C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/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\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Muc_III_Thong_tin_xac_dinh_gia_giao_dich_lien_ket\" >\u7b2c\u4e09\u90e8\u5206\uff1a\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u4fe1\u606f<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Truong_hop_duoc_mien_lap_Ho_so_xac_dinh_gia\" >Tr\u01b0\u1eddng h\u1ee3p \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-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Truong_hop_doanh_nghiep_khong_thuoc_dien_mien_lap_Ho_so_xac_dinh_gia\" >Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n 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-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Cot_3_Tong_doanh_thu\" >C\u1ed9t (3): T\u1ed5ng doanh thu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Cot_7_Tong_chi_phi_phat_sinh\" >C\u1ed9t (7): T\u1ed5ng chi ph\u00ed ph\u00e1t sinh\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Chi_tieu_Tong_gia_tri_giao_dich_phat_sinh_tu_hoat_dong_lien_ket\" >Ch\u1ec9 ti\u00eau: T\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng li\u00ean k\u1ebft\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Nhom_chi_tieu_Hang_hoa\" >Nh\u00f3m ch\u1ec9 ti\u00eau H\u00e0ng h\u00f3a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Nhom_chi_tieu_Dich_vu\" >Nh\u00f3m ch\u1ec9 ti\u00eau D\u1ecbch v\u1ee5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Phuong_phap_xac_dinh_gia_giao_dich_lien_ket\" >\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u65b9\u6cd5\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Muc_IV_Ket_qua_san_xuat_kinh_doanh_sau_xac_dinh_gia_giao_dich_lien_ket\" >M\u1ee5c IV: K\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh sau x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Chi_tieu_APA\" >Ch\u1ec9 ti\u00eau APA<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Truong_hop_chi_phat_sinh_giao_dich_voi_ben_doc_lap\" >Tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean \u0111\u1ed9c l\u1eadp\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Nhung_sai_sot_thuong_gap_trong_qua_trinh_lap_to_khai_giao_dich_lien_ket\" >Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p trong qu\u00e1 tr\u00ecnh l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Kinh_nghiem_cua_MAN_%E2%80%93_Master_Accountant_Network_giup_doanh_nghiep_ke_khai_chuan_xac\" >Kinh nghi\u1ec7m c\u1ee7a MAN &#8211; Master Accountant Network gi\u00fap doanh nghi\u1ec7p k\u00ea khai chu\u1ea9n x\u00e1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-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-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-lap-to-khai-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=\"To_khai_giao_dich_lien_ket_la_gi\"><\/span><b>T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 b\u1ed9 ph\u1ee5 l\u1ee5c k\u00ea khai th\u00f4ng tin v\u1ec1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 c\u00e1c giao d\u1ecbch ph\u00e1t sinh gi\u1eefa doanh nghi\u1ec7p v\u1edbi c\u00e1c b\u00ean c\u00f3 li\u00ean k\u1ebft trong k\u1ef3 t\u00ednh thu\u1ebf. H\u1ed3 s\u01a1 n\u00e0y \u0111\u01b0\u1ee3c n\u1ed9p k\u00e8m theo h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p h\u00e0ng n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c k\u00ea khai nh\u1eb1m gi\u00fap c\u01a1 quan thu\u1ebf ki\u1ec3m so\u00e1t c\u00e1c giao d\u1ecbch c\u00f3 kh\u1ea3 n\u0103ng ph\u00e1t sinh chuy\u1ec3n gi\u00e1, \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 li\u00ean k\u1ebft;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_nao_phai_lap_to_khai_giao_dich_lien_ket\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ph\u1ea3i l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4113\" aria-describedby=\"caption-attachment-4113\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4113\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Xac-dinh-doi-tuong-bat-buoc-lap-va-huong-dan-lap-to-khai-giao-dich-lien-ket.jpg\" alt=\"X\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eb7t bu\u1ed9c l\u1eadp v\u00e0 h\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Xac-dinh-doi-tuong-bat-buoc-lap-va-huong-dan-lap-to-khai-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Xac-dinh-doi-tuong-bat-buoc-lap-va-huong-dan-lap-to-khai-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Xac-dinh-doi-tuong-bat-buoc-lap-va-huong-dan-lap-to-khai-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Xac-dinh-doi-tuong-bat-buoc-lap-va-huong-dan-lap-to-khai-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Xac-dinh-doi-tuong-bat-buoc-lap-va-huong-dan-lap-to-khai-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4113\" class=\"wp-caption-text\">X\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eb7t bu\u1ed9c l\u1eadp v\u00e0 h\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh h\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00ecnh c\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai hay kh\u00f4ng. Th\u00f4ng th\u01b0\u1eddng, doanh nghi\u1ec7p s\u1ebd ph\u1ea3i k\u00ea khai n\u1ebfu thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7c\u00f4ng ty m\u1eb9 &#8211; c\u00f4ng ty con;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 ph\u00e1t sinh giao d\u1ecbch vay v\u1ed1n, mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u1edbi b\u00ean li\u00ean k\u1ebft;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 c\u00e1 nh\u00e2n s\u1edf h\u1eefu v\u1ed1n g\u00f3p theo t\u1ef7 l\u1ec7 lu\u1eadt \u0111\u1ecbnh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 giao d\u1ecbch v\u1edbi doanh nghi\u1ec7p \u1edf n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c c\u00f9ng t\u1eadp \u0111o\u00e0n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c giao d\u1ecbch ph\u1ed5 bi\u1ebfn th\u01b0\u1eddng g\u1eb7p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua b\u00e1n nguy\u00ean v\u1eadt li\u1ec7u;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cho vay &#8211; \u0111i vay;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n giao t\u00e0i s\u1ea3n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cung c\u1ea5p d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi tr\u1ea3 ph\u00ed qu\u1ea3n l\u00fd;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 ho\u1eb7c b\u1ea3n quy\u1ec1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t k\u1ef9 c\u01a1 c\u1ea5u s\u1edf h\u1eefu v\u00e0 d\u00f2ng giao d\u1ecbch \u0111\u1ec3 tr\u00e1nh b\u1ecf s\u00f3t ngh\u0129a v\u1ee5 k\u00ea khai.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_ke_khai_giao_dich_lien_ket_gom_nhung_gi\"><\/span><b>H\u1ed3 s\u01a1 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ph\u1ee5 l\u1ee5c theo quy \u0111\u1ecbnh. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p h\u1ed3 s\u01a1 doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Khai b\u00e1o c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u9644\u5f55<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">K\u00ea khai gi\u00e1 tr\u1ecb v\u00e0 lo\u1ea1i giao d\u1ecbch\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p gi\u00e1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ec3 hi\u1ec7n c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u88c1\u5b9a\u6863\u6848<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00e0i li\u1ec7u gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a <\/b><span style=\"font-weight: 400;\">Ngo\u00e0i ra, doanh nghi\u1ec7p c\u1ea7n l\u01b0u gi\u1eef ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, h\u1ee3p \u0111\u1ed3ng, t\u00e0i li\u1ec7u ph\u00e2n t\u00edch so s\u00e1nh v\u00e0 c\u00e1c h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ec3 ph\u1ee5c v\u1ee5 thanh tra thu\u1ebf khi c\u1ea7n thi\u1ebft.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_lap_to_khai_giao_dich_lien_ket_chi_tiet_tung_buoc\"><\/span><b>H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft chi ti\u1ebft t\u1eebng b\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4112\" aria-describedby=\"caption-attachment-4112\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4112\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-lap-to-khai-giao-dich-lien-ket-chuan-Nghi-dinh-132.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-lap-to-khai-giao-dich-lien-ket-chuan-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-lap-to-khai-giao-dich-lien-ket-chuan-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-lap-to-khai-giao-dich-lien-ket-chuan-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-lap-to-khai-giao-dich-lien-ket-chuan-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-lap-to-khai-giao-dich-lien-ket-chuan-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4112\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n Ngh\u1ecb \u0111\u1ecbnh 132<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft chi ti\u1ebft nh\u1ea5t:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_I_Thong_tin_ve_cac_ben_lien_ket\"><\/span><b>M\u1ee5c I: Th\u00f4ng tin v\u1ec1 c\u00e1c b\u00ean li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u1ede m\u1ee5c n\u00e0y s\u1ebd th\u1ec3 hi\u1ec7n c\u00e1c th\u00f4ng tin chung, t\u1ed5ng quan v\u1ec1 b\u00ean li\u00ean k\u1ebft, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cot_2_Ten_ben_lien_ket\"><\/span><b>C\u1ed9t (2): T\u00ean b\u00ean li\u00ean k\u1ebft\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n ghi \u0111\u1ea7y \u0111\u1ee7 t\u00ean c\u1ee7a t\u1eebng b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu l\u00e0 doanh nghi\u1ec7p, th\u00f4ng tin \u0111\u01b0\u1ee3c ghi \u0111\u00fang theo Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu l\u00e0 c\u00e1 nh\u00e2n, s\u1eed d\u1ee5ng th\u00f4ng tin theo CCCD ho\u1eb7c H\u1ed9 chi\u1ebfu c\u00f2n hi\u1ec7u l\u1ef1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin \u0111\u01b0\u1ee3c k\u00ea khai c\u0103n c\u1ee9 v\u00e0o c\u00e1c t\u00e0i li\u1ec7u x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft nh\u01b0 gi\u1ea5y ph\u00e9p kinh doanh, h\u1ee3p \u0111\u1ed3ng, th\u1ecfa thu\u1eadn giao d\u1ecbch ho\u1eb7c h\u1ed3 s\u01a1 ph\u00e1p l\u00fd li\u00ean quan gi\u1eefa ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 b\u00ean li\u00ean k\u1ebft.\u00a0<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cot_3_Quoc_giaVung_lanh_tho_cu_tru\"><\/span><b>C\u1ed9t (3): Qu\u1ed1c gia\/V\u00f9ng l\u00e3nh th\u1ed5 c\u01b0 tr\u00fa\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ghi r\u00f5 t\u00ean qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa thu\u1ebf.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cot_4_Ma_so_thue_cua_ben_lien_ket\"><\/span><b>C\u1ed9t (4): M\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u00ean li\u00ean k\u1ebft\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong n\u01b0\u1edbc: k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 m\u00e3 s\u1ed1 thu\u1ebf theo \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng n\u01b0\u1edbc ngo\u00e0i: Ghi m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c m\u00e3 \u0111\u1ecbnh danh thu\u1ebf t\u1ea1i qu\u1ed1c gia c\u01b0 tr\u00fa.N\u1ebfu kh\u00f4ng c\u00f3 th\u00f4ng tin n\u00e0y, doanh nghi\u1ec7p c\u1ea7n n\u00eau r\u00f5 nguy\u00ean nh\u00e2n.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cot_5_Hinh_thuc_quan_he_lien_ket\"><\/span><b>C\u1ed9t (5): H\u00ecnh th\u1ee9c quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 \u0111\u00e1nh d\u1ea5u \u201cX\u201d v\u00e0o \u00f4 t\u01b0\u01a1ng \u1ee9ng.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t b\u00ean li\u00ean k\u1ebft \u0111\u1ed3ng th\u1eddi thu\u1ed9c nhi\u1ec1u d\u1ea1ng quan h\u1ec7 li\u00ean k\u1ebft kh\u00e1c nhau th\u00ec \u0111\u01b0\u1ee3c \u0111\u00e1nh d\u1ea5u t\u1ea1i nhi\u1ec1u \u00f4 ph\u00f9 h\u1ee3p.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a <\/b><span style=\"font-weight: 400;\">M\u1ee5c I ch\u1ec9 k\u00ea khai c\u00e1c b\u00ean li\u00ean k\u1ebft c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft trong k\u1ef3 t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_II_Cac_truong_hop_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>M\u1ee5c II: C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai ho\u1eb7c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132 th\u00ec \u0111\u00e1nh d\u1ea5u \u201cX\u201d v\u00e0o \u00f4 t\u01b0\u01a1ng \u1ee9ng t\u1ea1i c\u1ed9t mi\u1ec5n tr\u1eeb.\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 theo quy \u0111\u1ecbnh th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai M\u1ee5c III v\u00e0 M\u1ee5c IV c\u1ee7a M\u1eabu s\u1ed1 01<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u00ec k\u00ea khai ti\u1ebfp M\u1ee5c III v\u00e0 M\u1ee5c IV chi ti\u1ebft v\u00e0 \u0111\u1ea7y \u0111\u1ee7.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u53c2\u89c1\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=\"Muc_III_Thong_tin_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>\u7b2c\u4e09\u90e8\u5206\uff1a\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u4fe1\u606f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u1ede m\u1ee5c n\u00e0y, s\u1ebd c\u00f3 02 tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_duoc_mien_lap_Ho_so_xac_dinh_gia\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p \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><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 \u0111\u00e1nh d\u1ea5u mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 t\u1ea1i M\u1ee5c II th\u00ec k\u00ea khai nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3), (7), (12): k\u00ea khai theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng \u1ee9ng c\u1ee7a ph\u1ee5 l\u1ee5c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c c\u1ed9t (4), (5), (6), (8), (9), (10), (11): \u0110\u1ec3 tr\u1ed1ng.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_doanh_nghiep_khong_thuoc_dien_mien_lap_Ho_so_xac_dinh_gia\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u00ea khai ch\u1ec9 ti\u00eau \u201cT\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh\u201d.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cot_3_Tong_doanh_thu\"><\/span><b>C\u1ed9t (3): T\u1ed5ng doanh thu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ghi to\u00e0n b\u1ed9 doanh thu ph\u00e1t sinh v\u1edbi c\u1ea3 b\u00ean li\u00ean k\u1ebft v\u00e0 b\u00ean \u0111\u1ed9c l\u1eadp, 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;\">Doanh thu b\u00e1n h\u00e0ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu t\u00e0i ch\u00ednh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp kh\u00e1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu h\u1ed9.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cot_7_Tong_chi_phi_phat_sinh\"><\/span><b>C\u1ed9t (7): T\u1ed5ng chi ph\u00ed ph\u00e1t sinh\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u00ea khai t\u1ed5ng chi ph\u00ed ph\u1ea3i tr\u1ea3 cho c\u1ea3 b\u00ean li\u00ean k\u1ebft v\u00e0 b\u00ean \u0111\u1ed9c l\u1eadp, g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed t\u00e0i ch\u00ednh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed b\u00e1n h\u00e0ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng bao g\u1ed3m kho\u1ea3n chi h\u1ed9.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> C\u00e1c c\u1ed9t (4), (5), (6), (8), (9), (10), (11), (12), (13) kh\u00f4ng c\u1ea7n k\u00ea khai t\u1ea1i ch\u1ec9 ti\u00eau n\u00e0y.\u00a0<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tieu_Tong_gia_tri_giao_dich_phat_sinh_tu_hoat_dong_lien_ket\"><\/span><b>Ch\u1ec9 ti\u00eau: T\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng li\u00ean k\u1ebft\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u00f3 c\u00e1c c\u1ed9t (3), (4), (7), (8) s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p t\u1eeb:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb giao d\u1ecbch v\u1ec1 h\u00e0ng h\u00f3a;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb giao d\u1ecbch v\u1ec1 d\u1ecbch v\u1ee5.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_chi_tieu_Hang_hoa\"><\/span><b>Nh\u00f3m ch\u1ec9 ti\u00eau H\u00e0ng h\u00f3a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ec3 hi\u1ec7n t\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a. C\u00e1c c\u1ed9t t\u01b0\u01a1ng \u1ee9ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9ng v\u1edbi h\u00e0ng h\u00f3a kh\u00f4ng h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong \u0111\u00f3, h\u00e0ng h\u00f3a h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3) v\u00e0 (7): Ghi nh\u1eadn gi\u00e1 tr\u1ecb mua ho\u1eb7c b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u1edbi b\u00ean li\u00ean k\u1ebft theo s\u1ed1 li\u1ec7u s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (4) v\u00e0 (8): K\u00ea khai gi\u00e1 tr\u1ecb giao d\u1ecbch sau khi x\u00e1c \u0111\u1ecbnh l\u1ea1i theo ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u01b0\u01a1ng \u1ee9ng.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a kh\u00f4ng h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3) v\u00e0 (7): Ghi nh\u1eadn gi\u00e1 tr\u1ecb mua b\u00e1n h\u00e0ng h\u00f3a th\u00f4ng th\u01b0\u1eddng v\u1edbi b\u00ean li\u00ean k\u1ebft theo s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (4) v\u00e0 (8): K\u00ea khai gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u1ea1i theo ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.\u00a0<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_chi_tieu_Dich_vu\"><\/span><b>Nh\u00f3m ch\u1ec9 ti\u00eau D\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 bao g\u1ed3m t\u1ed5ng c\u1ee7a c\u00e1c kho\u1ea3n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd, t\u01b0 v\u1ea5n, \u0111\u00e0o t\u1ea1o;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 kh\u00e1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c d\u1ecbch v\u1ee5 chi ti\u1ebft:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3) v\u00e0 (7): Ghi nh\u1eadn theo gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf tr\u00ean s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i d\u1ecbch v\u1ee5 ph\u00e1t sinh v\u1edbi b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (4) v\u00e0 (8): Ghi theo gi\u00e1 tr\u1ecb \u0111\u00e3 x\u00e1c \u0111\u1ecbnh l\u1ea1i theo ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u65b9\u6cd5<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ed9t (6) v\u00e0 c\u1ed9t (10) th\u1ec3 hi\u1ec7n ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. Doanh nghi\u1ec7p ghi m\u00e3 ph\u01b0\u01a1ng ph\u00e1p t\u01b0\u01a1ng \u1ee9ng \u00e1p d\u1ee5ng cho t\u1eebng giao d\u1ecbch:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">So s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn li\u00ean quan.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c c\u1ed9t c\u00f2n l\u1ea1i trong M\u1ee5c III, k\u00ea khai nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (5) v\u00e0 c\u1ed9t (9): Ghi gi\u00e1 tr\u1ecb x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c quy \u0111\u1ecbnh t\u1ea1i M\u1eabu s\u1ed1 01 ban h\u00e0nh k\u00e8m Ngh\u1ecb \u0111\u1ecbnh 132.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (11): Ph\u1ea3n \u00e1nh ph\u1ea7n l\u1ee3i nhu\u1eadn t\u0103ng th\u00eam do \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i theo gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (12): K\u00ea khai t\u1ed5ng thu h\u1ed9, t\u1ed5ng chi h\u1ed9, doanh thu ph\u00e2n b\u1ed5 cho c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa v\u00e0 chi ph\u00ed ph\u00e2n b\u1ed5 cho c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_IV_Ket_qua_san_xuat_kinh_doanh_sau_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>M\u1ee5c IV: K\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh sau x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u1ede M\u1ee5c IV k\u00ea khai v\u1ec1 ch\u1ec9 ti\u00eau APA v\u00e0 tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 ph\u00e1t sinh v\u1edbi giao d\u1ecbch v\u1edbi b\u00ean \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tieu_APA\"><\/span><b>Ch\u1ec9 ti\u00eau APA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 k\u00fd th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA) v\u1edbi c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam th\u00ec \u0111\u00e1nh d\u1ea5u \u201cC\u00f3\u201d.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">APA c\u00f3 th\u1ec3 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;\">APA \u0111\u01a1n ph\u01b0\u01a1ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">APA song ph\u01b0\u01a1ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">APA \u0111a ph\u01b0\u01a1ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu ch\u01b0a k\u00fd APA:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1nh d\u1ea5u \u201cKh\u00f4ng\u201d.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u1ea7n k\u00ea khai c\u00e1c ch\u1ec9 ti\u00eau t\u1ea1i c\u1ed9t (4) c\u1ee7a b\u1ea3ng k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_chi_phat_sinh_giao_dich_voi_ben_doc_lap\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean \u0111\u1ed9c l\u1eadp<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n k\u00ea khai s\u1ed1 li\u1ec7u t\u1ea1i c\u1ed9t (6) ph\u00f9 h\u1ee3p v\u1edbi lo\u1ea1i h\u00ecnh ho\u1ea1t \u0111\u1ed9ng v\u00e0 ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng theo h\u01b0\u1edbng d\u1eabn c\u1ee7a ph\u1ee5 l\u1ee5c.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi ho\u00e0n th\u00e0nh k\u00ea khai, doanh nghi\u1ec7p c\u1ea7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra s\u1ed1 li\u1ec7u;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00fd s\u1ed1;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p k\u00e8m h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u00fang h\u1ea1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng th\u01b0\u1eddng, th\u1eddi h\u1ea1n n\u1ed9p l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh. Doanh nghi\u1ec7p n\u00ean l\u01b0u tr\u1eef to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ec3 ph\u1ee5c v\u1ee5 thanh tra, ki\u1ec3m tra thu\u1ebf trong t\u01b0\u01a1ng lai.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_thuong_gap_trong_qua_trinh_lap_to_khai_giao_dich_lien_ket\"><\/span><b>Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p trong qu\u00e1 tr\u00ecnh l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4114\" aria-describedby=\"caption-attachment-4114\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4114\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-lap-to-khai-giao-dich-lien-ket-va-nhung-sai-sot-thuong-gap-trong-qua-trinh-lap.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p trong qu\u00e1 tr\u00ecnh l\u1eadp\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-lap-to-khai-giao-dich-lien-ket-va-nhung-sai-sot-thuong-gap-trong-qua-trinh-lap.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-lap-to-khai-giao-dich-lien-ket-va-nhung-sai-sot-thuong-gap-trong-qua-trinh-lap-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-lap-to-khai-giao-dich-lien-ket-va-nhung-sai-sot-thuong-gap-trong-qua-trinh-lap-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-lap-to-khai-giao-dich-lien-ket-va-nhung-sai-sot-thuong-gap-trong-qua-trinh-lap-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-lap-to-khai-giao-dich-lien-ket-va-nhung-sai-sot-thuong-gap-trong-qua-trinh-lap-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4114\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p trong qu\u00e1 tr\u00ecnh l\u1eadp<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf, r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p b\u1ecb c\u01a1 quan thu\u1ebf b\u00e1c b\u1ecf h\u1ed3 s\u01a1 v\u00e0 d\u1eabn \u0111\u1ebfn b\u1ecb truy thu ho\u1eb7c x\u1eed ph\u1ea1t. Nguy\u00ean nh\u00e2n ch\u1ee7 y\u1ebfu do:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u1ea7y \u0111\u1ee7 b\u00ean li\u00ean k\u1ebft;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai thi\u1ebfu giao d\u1ecbch vay v\u1ed1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai gi\u00e1 tr\u1ecb giao d\u1ecbch;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecdn sai ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u kh\u00f4ng kh\u1edbp v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p ch\u1eadm h\u1ed3 s\u01a1 k\u00ea khai.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p hi\u1ec7n nay d\u00f9 \u0111\u00e3 k\u00ea khai nh\u01b0ng v\u1eabn b\u1ecb c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh do d\u1eef li\u1ec7u thi\u1ebfu logic ho\u1eb7c l\u1ef1a ch\u1ecdn sai ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1. \u0110\u00e2y c\u0169ng l\u00e0 l\u00fd do ng\u00e0y c\u00e0ng nhi\u1ec1u doanh nghi\u1ec7p t\u00ecm \u0111\u1ebfn<\/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\/?utm_source=chatgpt.com\"> d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t h\u1ed3 s\u01a1, chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u v\u00e0 h\u1ed7 tr\u1ee3 x\u1eed l\u00fd c\u00e1c r\u1ee7i ro v\u1ec1 chuy\u1ec3n gi\u00e1 theo \u0111\u00fang Ngh\u1ecb \u0111\u1ecbnh 132.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kinh_nghiem_cua_MAN_%E2%80%93_Master_Accountant_Network_giup_doanh_nghiep_ke_khai_chuan_xac\"><\/span><b>Kinh nghi\u1ec7m c\u1ee7a MAN &#8211; Master Accountant Network gi\u00fap doanh nghi\u1ec7p k\u00ea khai chu\u1ea9n x\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 vi\u1ec7c th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai hi\u1ec7u qu\u1ea3 h\u01a1n, doanh nghi\u1ec7p n\u00ean:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t quan h\u1ec7 li\u00ean k\u1ebft ngay t\u1eeb \u0111\u1ea7u n\u0103m;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i giao d\u1ecbch n\u1ed9i b\u1ed9 th\u01b0\u1eddng xuy\u00ean;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n h\u00f3a h\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ee9ng t\u1eeb;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft song song v\u1edbi qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u k\u1ebf to\u00e1n \u0111\u1ecbnh k\u1ef3;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53c2\u8003 <\/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\u1ed1i v\u1edbi giao d\u1ecbch ph\u1ee9c t\u1ea1p.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c k\u00ea khai \u0111\u00fang v\u00e0 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n h\u1ea1n ch\u1ebf r\u1ee7i ro v\u1ec1 thu\u1ebf v\u00e0 chuy\u1ec3n gi\u00e1 trong t\u01b0\u01a1ng lai.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hy v\u1ecdng b\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean \u0111\u00e3 gi\u00fap doanh nghi\u1ec7p hi\u1ec3u r\u00f5 quy tr\u00ecnh th\u1ef1c hi\u1ec7n, c\u00e1ch k\u00ea khai t\u1eebng b\u01b0\u1edbc v\u00e0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 ch\u00ednh x\u00e1c, \u0111\u00fang h\u1ea1n. N\u1ebfu doanh nghi\u1ec7p c\u00f3 c\u1ea5u tr\u00fac li\u00ean k\u1ebft ph\u1ee9c t\u1ea1p ho\u1eb7c giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi, n\u00ean tham kh\u1ea3o th\u00eam \u00fd ki\u1ebfn t\u1eeb chuy\u00ean gia thu\u1ebf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o an to\u00e0n ph\u00e1p l\u00fd v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed tu\u00e2n th\u1ee7.<\/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\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) v\u00e0 CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, 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>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t ho\u1ea1t \u0111\u1ed9ng thanh tra chuy\u1ec3n gi\u00e1, vi\u1ec7c k\u00ea khai ch\u00ednh x\u00e1c th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 tr\u1edf th\u00e0nh y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi nhi\u1ec1u doanh nghi\u1ec7p. Tuy nhi\u00ean, kh\u00f4ng \u00edt k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p v\u1eabn g\u1eb7p kh\u00f3 kh\u0103n khi x\u00e1c [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4112,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4110","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\/4110","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=4110"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4110\/revisions"}],"predecessor-version":[{"id":4116,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4110\/revisions\/4116"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4112"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4110"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4110"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4110"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}