{"id":4138,"date":"2026-05-21T16:48:23","date_gmt":"2026-05-21T09:48:23","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4138"},"modified":"2026-05-21T16:57:11","modified_gmt":"2026-05-21T09:57:11","slug":"ke-khai-giao-dich-lien-ket-theo-nghi-dinh-132","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-theo-nghi-dinh-132\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132: T\u1eebng b\u01b0\u1edbc chi ti\u1ebft"},"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 ch\u1ed1ng chuy\u1ec3n gi\u00e1, vi\u1ec7c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u00e3 tr\u1edf th\u00e0nh ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft. Kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, vi\u1ec7c k\u00ea khai \u0111\u00fang quy \u0111\u1ecbnh c\u00f2n gi\u00fap doanh nghi\u1ec7p minh b\u1ea1ch h\u00f3a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb truy thu thu\u1ebf, \u1ea5n \u0111\u1ecbnh thu\u1ebf ho\u1eb7c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf cho th\u1ea5y, nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn g\u1eb7p sai s\u00f3t khi th\u1ef1c hi\u1ec7n k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132 do ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u00fang quan h\u1ec7 li\u00ean k\u1ebft, k\u00ea khai thi\u1ebfu ph\u1ee5 l\u1ee5c ho\u1eb7c \u00e1p d\u1ee5ng sai ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng h\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng v\u1ec1 t\u00e0i ch\u00ednh c\u0169ng nh\u01b0 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn uy t\u00edn doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra 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\">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\/ke-khai-giao-dich-lien-ket-theo-nghi-dinh-132\/#The_nao_la_ke_khai_giao_dich_lien_ket_theo_Nghi_dinh_132\" >Th\u1ebf n\u00e0o l\u00e0 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-theo-nghi-dinh-132\/#Vi_sao_doanh_nghiep_phai_ke_khai_giao_dich_lien_ket\" >V\u00ec sao doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-theo-nghi-dinh-132\/#Cac_truong_hop_duoc_xem_la_co_quan_he_lien_ket\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f3 quan h\u1ec7 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-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-theo-nghi-dinh-132\/#Quan_he_so_huu_von\" >Quan h\u1ec7 s\u1edf h\u1eefu v\u1ed1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-theo-nghi-dinh-132\/#Quan_he_chi_phoi_tai_chinh\" >Quan h\u1ec7 chi ph\u1ed1i t\u00e0i ch\u00ednh<\/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\/ke-khai-giao-dich-lien-ket-theo-nghi-dinh-132\/#Quan_he_dieu_hanh_va_quan_ly\" >Quan h\u1ec7 \u0111i\u1ec1u h\u00e0nh v\u00e0 qu\u1ea3n l\u00fd<\/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\/ke-khai-giao-dich-lien-ket-theo-nghi-dinh-132\/#Quan_he_phu_thuoc_kinh_te\" >Quan h\u1ec7 ph\u1ee5 thu\u1ed9c kinh t\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-theo-nghi-dinh-132\/#Quan_he_thong_qua_hop_dong_hop_tac\" >Quan h\u1ec7 th\u00f4ng qua h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-theo-nghi-dinh-132\/#Ke_khai_giao_dich_lien_ket_theo_Nghi_dinh_132_tren_HTKK_nhu_the_nao\" >K\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132 tr\u00ean HTKK nh\u01b0 th\u1ebf n\u00e0o?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-theo-nghi-dinh-132\/#Buoc_1_Chuan_bi_thong_tin_giao_dich_lien_ket\" >B\u01b0\u1edbc 1: Chu\u1ea9n b\u1ecb th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-theo-nghi-dinh-132\/#Buoc_2_Mo_to_khai_quyet_toan_thue_TNDN\" >B\u01b0\u1edbc 2: M\u1edf t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN\u00a0<\/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\/ke-khai-giao-dich-lien-ket-theo-nghi-dinh-132\/#Buoc_3_Lap_phu_luc_giao_dich_lien_ket\" >B\u01b0\u1edbc 3: L\u1eadp ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-theo-nghi-dinh-132\/#Buoc_4_Kiem_tra_va_nop_ho_so\" >B\u01b0\u1edbc 4: Ki\u1ec3m tra v\u00e0 n\u1ed9p h\u1ed3 s\u01a1<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-theo-nghi-dinh-132\/#Cac_chi_tieu_trong_Phu_luc_giao_dich_lien_ket\" >C\u00e1c ch\u1ec9 ti\u00eau trong Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-theo-nghi-dinh-132\/#Muc_I_Thong_tin_cac_ben_lien_ket\" >M\u1ee5c I: Th\u00f4ng tin c\u00e1c b\u00ean 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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-theo-nghi-dinh-132\/#Muc_II_Cac_truong_hop_mien_tru\" >M\u1ee5c II: C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-theo-nghi-dinh-132\/#Muc_III_Thong_tin_xac_dinh_gia_giao_dich_lien_ket\" >M\u1ee5c III: Th\u00f4ng tin 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-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-theo-nghi-dinh-132\/#Muc_IV_Ket_qua_san_xuat_kinh_doanh_sau_dieu_chinh_chuyen_gia\" >M\u1ee5c IV: K\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh sau \u0111i\u1ec1u ch\u1ec9nh chuy\u1ec3n gi\u00e1<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-theo-nghi-dinh-132\/#Doanh_nghiep_can_luu_y_gi_khi_ke_khai_giao_dich_lien_ket\" >Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec khi k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-theo-nghi-dinh-132\/#Cau_hoi_thuong_gap_khi_ke_khai_giao_dich_lien_ket_theo_Nghi_dinh_132\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p khi k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-theo-nghi-dinh-132\/#Doanh_nghiep_khong_phat_sinh_lai_nhung_co_giao_dich_lien_ket_co_phai_ke_khai_khong\" >Doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh l\u00e3i nh\u01b0ng c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 ph\u1ea3i k\u00ea khai kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-theo-nghi-dinh-132\/#Chi_phat_sinh_giao_dich_vay_von_noi_bo_co_can_ke_khai_giao_dich_lien_ket_khong\" >Ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch vay v\u1ed1n n\u1ed9i b\u1ed9 c\u00f3 c\u1ea7n k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-theo-nghi-dinh-132\/#Co_the_bo_sung_to_khai_giao_dich_lien_ket_sau_khi_da_nop_quyet_toan_thue_khong\" >C\u00f3 th\u1ec3 b\u1ed5 sung t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft sau khi \u0111\u00e3 n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-theo-nghi-dinh-132\/#Doanh_nghiep_nho_co_can_quan_tam_den_ke_khai_giao_dich_lien_ket_khong\" >Doanh nghi\u1ec7p nh\u1ecf c\u00f3 c\u1ea7n quan t\u00e2m \u0111\u1ebfn k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><\/ul><\/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\/ke-khai-giao-dich-lien-ket-theo-nghi-dinh-132\/#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-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-theo-nghi-dinh-132\/#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=\"The_nao_la_ke_khai_giao_dich_lien_ket_theo_Nghi_dinh_132\"><\/span><b>Th\u1ebf n\u00e0o l\u00e0 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4141\" aria-describedby=\"caption-attachment-4141\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4141\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ke-khai-giao-dich-lien-ket-theo-Nghi-dinh-132-1.jpg\" alt=\"K\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ke-khai-giao-dich-lien-ket-theo-Nghi-dinh-132-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ke-khai-giao-dich-lien-ket-theo-Nghi-dinh-132-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ke-khai-giao-dich-lien-ket-theo-Nghi-dinh-132-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ke-khai-giao-dich-lien-ket-theo-Nghi-dinh-132-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ke-khai-giao-dich-lien-ket-theo-Nghi-dinh-132-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4141\" class=\"wp-caption-text\">K\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 qu\u00e1 tr\u00ecnh doanh nghi\u1ec7p cung c\u1ea5p th\u00f4ng tin cho c\u01a1 quan thu\u1ebf v\u1ec1 c\u00e1c giao d\u1ecbch ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft trong k\u1ef3 t\u00ednh thu\u1ebf. N\u1ed9i dung k\u00ea khai bao g\u1ed3m:\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 nh\u1eadn di\u1ec7n c\u00e1c b\u00ean li\u00ean k\u1ebft<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lo\u1ea1i h\u00ecnh 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 ph\u00e1t sinh<\/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 li\u00ean k\u1ebft<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh sau \u0111i\u1ec1u ch\u1ec9nh chuy\u1ec3n gi\u00e1.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee5c ti\u00eau c\u1ee7a vi\u1ec7c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 gi\u00fap c\u01a1 quan thu\u1ebf ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n gi\u00e1, b\u1ea3o \u0111\u1ea3m nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 ng\u0103n ng\u1eeba t\u00ecnh tr\u1ea1ng \u0111i\u1ec1u chuy\u1ec3n l\u1ee3i nhu\u1eadn nh\u1eb1m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh khi m\u1ed9t b\u00ean tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 v\u00e0o b\u00ean kia; ho\u1eb7c khi c\u1ea3 hai c\u00f9ng ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t t\u1eeb m\u1ed9t ch\u1ee7 th\u1ec3 th\u1ee9 ba.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_phai_ke_khai_giao_dich_lien_ket\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4142\" aria-describedby=\"caption-attachment-4142\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4142\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Vi-sao-doanh-nghiep-phai-ke-khai-giao-dich-lien-ket-theo-Nghi-dinh-132.jpg\" alt=\"V\u00ec sao doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Vi-sao-doanh-nghiep-phai-ke-khai-giao-dich-lien-ket-theo-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Vi-sao-doanh-nghiep-phai-ke-khai-giao-dich-lien-ket-theo-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Vi-sao-doanh-nghiep-phai-ke-khai-giao-dich-lien-ket-theo-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Vi-sao-doanh-nghiep-phai-ke-khai-giao-dich-lien-ket-theo-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Vi-sao-doanh-nghiep-phai-ke-khai-giao-dich-lien-ket-theo-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4142\" class=\"wp-caption-text\">V\u00ec sao doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132 kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c m\u00e0 c\u00f2n mang \u00fd ngh\u0129a quan tr\u1ecdng trong c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb thu\u1ebf doanh nghi\u1ec7p. Khi k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c, doanh nghi\u1ec7p c\u00f3 th\u1ec3:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb truy thu thu\u1ebf TNDN<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m nguy c\u01a1 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf trong qu\u00e1 tr\u00ecnh thanh tra<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng minh t\u00ednh minh b\u1ea1ch c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t t\u1ed1t r\u1ee7i ro chuy\u1ec3n gi\u00e1 n\u1ed9i b\u1ed9<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u gi\u1eefa b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 h\u1ed3 s\u01a1 thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang theo Ngh\u1ecb \u0111\u1ecbnh 132, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, b\u1ecb lo\u1ea1i chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd ho\u1eb7c ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_xem_la_co_quan_he_lien_ket\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4144\" aria-describedby=\"caption-attachment-4144\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4144\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Xac-dinh-chuan-quan-he-lien-ket-de-qua-trinh-ke-khai-giao-dich-lien-ket-theo-Nghi-dinh-132-chuan-xac.jpg\" alt=\"X\u00e1c \u0111\u1ecbnh chu\u1ea9n quan h\u1ec7 li\u00ean k\u1ebft \u0111\u1ec3 qu\u00e1 tr\u00ecnh k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132 chu\u1ea9n x\u00e1c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Xac-dinh-chuan-quan-he-lien-ket-de-qua-trinh-ke-khai-giao-dich-lien-ket-theo-Nghi-dinh-132-chuan-xac.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Xac-dinh-chuan-quan-he-lien-ket-de-qua-trinh-ke-khai-giao-dich-lien-ket-theo-Nghi-dinh-132-chuan-xac-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Xac-dinh-chuan-quan-he-lien-ket-de-qua-trinh-ke-khai-giao-dich-lien-ket-theo-Nghi-dinh-132-chuan-xac-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Xac-dinh-chuan-quan-he-lien-ket-de-qua-trinh-ke-khai-giao-dich-lien-ket-theo-Nghi-dinh-132-chuan-xac-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Xac-dinh-chuan-quan-he-lien-ket-de-qua-trinh-ke-khai-giao-dich-lien-ket-theo-Nghi-dinh-132-chuan-xac-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4144\" class=\"wp-caption-text\">X\u00e1c \u0111\u1ecbnh chu\u1ea9n quan h\u1ec7 li\u00ean k\u1ebft \u0111\u1ec3 qu\u00e1 tr\u00ecnh k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132 chu\u1ea9n x\u00e1c<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft n\u1ebfu thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_he_so_huu_von\"><\/span><b>Quan h\u1ec7 s\u1edf h\u1eefu v\u1ed1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t b\u00ean tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp n\u1eafm gi\u1eef t\u1eeb 25% v\u1ed1n g\u00f3p tr\u1edf l\u00ean c\u1ee7a b\u00ean c\u00f2n l\u1ea1i; ho\u1eb7c c\u1ea3 hai c\u00f9ng c\u00f3 \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a c\u00f9ng m\u1ed9t b\u00ean th\u1ee9 ba.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, tr\u01b0\u1eddng h\u1ee3p m\u1ed9t c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu t\u1ed1i thi\u1ec3u 10% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft c\u1ee7a doanh nghi\u1ec7p c\u0169ng c\u00f3 th\u1ec3 ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_he_chi_phoi_tai_chinh\"><\/span><b>Quan h\u1ec7 chi ph\u1ed1i t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t b\u00ean cho vay ho\u1eb7c b\u1ea3o l\u00e3nh kho\u1ea3n vay c\u00f3 gi\u00e1 tr\u1ecb v\u01b0\u1ee3t qu\u00e1 25% v\u1ed1n g\u00f3p c\u1ee7a doanh nghi\u1ec7p \u0111i vay v\u00e0 \u0111\u1ed3ng th\u1eddi chi\u1ebfm h\u01a1n 50% t\u1ed5ng n\u1ee3 trung, d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng d\u1ea1ng quan h\u1ec7 ph\u1ed5 bi\u1ebfn c\u1ea7n l\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_he_dieu_hanh_va_quan_ly\"><\/span><b>Quan h\u1ec7 \u0111i\u1ec1u h\u00e0nh v\u00e0 qu\u1ea3n l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p c\u00f3 quy\u1ec1n b\u1ed5 nhi\u1ec7m \u0111a s\u1ed1 th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Ban gi\u00e1m \u0111\u1ed1c ho\u1eb7c c\u00e1c ch\u1ee9c danh qu\u1ea3n l\u00fd ch\u1ee7 ch\u1ed1t c\u1ee7a doanh nghi\u1ec7p c\u00f2n l\u1ea1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, hai doanh nghi\u1ec7p c\u00f9ng ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t c\u00e1 nh\u00e2n ho\u1eb7c m\u1ed9t nh\u00f3m c\u00e1 nh\u00e2n c\u0169ng \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_he_phu_thuoc_kinh_te\"><\/span><b>Quan h\u1ec7 ph\u1ee5 thu\u1ed9c kinh t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 gi\u1eefa hai b\u00ean chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn trong t\u1ed5ng doanh thu ho\u1eb7c t\u1ed5ng chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p th\u00ec c\u0169ng c\u00f3 th\u1ec3 ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5, m\u1ed9t doanh nghi\u1ec7p ph\u1ee5 thu\u1ed9c ph\u1ea7n l\u1edbn doanh thu t\u1eeb m\u1ed9t kh\u00e1ch h\u00e0ng duy nh\u1ea5t c\u00f3 th\u1ec3 b\u1ecb xem x\u00e9t l\u00e0 c\u00f3 d\u1ea5u hi\u1ec7u li\u00ean k\u1ebft kinh t\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_he_thong_qua_hop_dong_hop_tac\"><\/span><b>Quan h\u1ec7 th\u00f4ng qua h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c b\u00ean c\u00f9ng tham gia h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh, li\u00ean doanh ho\u1eb7c th\u1ecfa thu\u1eadn ph\u00e2n chia l\u1ee3i nhu\u1eadn c\u0169ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i xem x\u00e9t th\u1ef1c hi\u1ec7n k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132.\u00a0<\/span><\/p>\n<blockquote><p><b>Xem th\u00eam:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/cac-hinh-thuc-giao-dich-lien-ket\/\">C\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_khai_giao_dich_lien_ket_theo_Nghi_dinh_132_tren_HTKK_nhu_the_nao\"><\/span><b>K\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132 tr\u00ean HTKK 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\u1ec7n nay, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n K\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132 th\u00f4ng qua ph\u1ea7n m\u1ec1m H\u1ed7 tr\u1ee3 k\u00ea khai (HTKK) c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh th\u1ef1c hi\u1ec7n c\u01a1 b\u1ea3n g\u1ed3m c\u00e1c b\u01b0\u1edbc:\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Chuan_bi_thong_tin_giao_dich_lien_ket\"><\/span><b>B\u01b0\u1edbc 1: Chu\u1ea9n b\u1ecb th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t to\u00e0n b\u1ed9 c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch ph\u00e1t sinh trong k\u1ef3 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;\">Mua b\u00e1n h\u00e0ng h\u00f3a<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vay v\u00e0 cho vay v\u1ed1n<\/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;\">Thanh to\u00e1n ph\u00ed b\u1ea3n quy\u1ec1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chia s\u1ebb chi ph\u00ed n\u1ed9i b\u1ed9.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi c\u1ea7n x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Mo_to_khai_quyet_toan_thue_TNDN\"><\/span><b>B\u01b0\u1edbc 2: M\u1edf t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean ph\u1ea7n m\u1ec1m HTKK, doanh nghi\u1ec7p ch\u1ecdn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN m\u1eabu 03\/TNDN<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00edch ch\u1ecdn m\u1ee5c \u201cC\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft\u201d<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau thao t\u00e1c n\u00e0y, h\u1ec7 th\u1ed1ng s\u1ebd hi\u1ec3n th\u1ecb c\u00e1c ph\u1ee5 l\u1ee5c li\u00ean quan \u0111\u1ec3 k\u00ea khai.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Lap_phu_luc_giao_dich_lien_ket\"><\/span><b>B\u01b0\u1edbc 3: L\u1eadp ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f9y t\u1eebng tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p s\u1ebd k\u00ea khai c\u00e1c m\u1eabu sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 01: Th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 02: Danh m\u1ee5c th\u00f4ng tin v\u00e0 t\u00e0i li\u1ec7u c\u1ea7n cung c\u1ea5p<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 03: Th\u00f4ng tin mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh<\/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;\">, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u th\u1ed1ng nh\u1ea5t v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Kiem_tra_va_nop_ho_so\"><\/span><b>B\u01b0\u1edbc 4: Ki\u1ec3m tra v\u00e0 n\u1ed9p h\u1ed3 s\u01a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi ho\u00e0n thi\u1ec7n d\u1eef li\u1ec7u, doanh nghi\u1ec7p:<\/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 l\u1ed7i tr\u00ean HTKK<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebft xu\u1ea5t file XML<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed qua C\u1ed5ng th\u00f4ng tin c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1ed9p \u0111\u00fang th\u1eddi h\u1ea1n l\u00e0 y\u00eau c\u1ea7u quan tr\u1ecdng \u0111\u1ec3 tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span><\/p>\n<blockquote><p><strong>Xem chi ti\u1ebft: <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/ke-khai-giao-dich-lien-ket-tren-htkk\/\">H\u01b0\u1edbng d\u1eabn chi ti\u1ebft k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_chi_tieu_trong_Phu_luc_giao_dich_lien_ket\"><\/span><b>C\u00e1c ch\u1ec9 ti\u00eau trong Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1c m\u1ee5c n\u1ed9i dung, ch\u1ec9 ti\u00eau trong ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft, b\u1edfi \u0111\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 c\u01a1 quan thu\u1ebf \u0111\u00e1nh gi\u00e1 b\u1ea3n ch\u1ea5t quan h\u1ec7 li\u00ean k\u1ebft, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi quy \u0111\u1ecbnh ch\u1ed1ng chuy\u1ec3n gi\u00e1. M\u1ed7i m\u1ee5c trong ph\u1ee5 l\u1ee5c \u0111\u1ec1u c\u00f3 vai tr\u00f2 ri\u00eang, y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i k\u00ea khai ch\u00ednh x\u00e1c, th\u1ed1ng nh\u1ea5t v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 th\u00f4ng tin quan tr\u1ecdng \u1edf m\u1ed7i m\u1ee5c trong Ph\u1ee5 l\u1ee5c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_I_Thong_tin_cac_ben_lien_ket\"><\/span><b>M\u1ee5c I: Th\u00f4ng tin 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;\">\u0110\u00e2y l\u00e0 ph\u1ea7n d\u00f9ng \u0111\u1ec3 khai b\u00e1o th\u00f4ng tin nh\u1eadn di\u1ec7n c\u1ee7a c\u00e1c b\u00ean 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;\">T\u00ean doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n li\u00ean k\u1ebft<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e3 s\u1ed1 thu\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 ho\u1ea1t \u0111\u1ed9ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00ecnh th\u1ee9c quan h\u1ec7 li\u00ean k\u1ebft<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang k\u00fd hi\u1ec7u quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh \u0111\u1ec3 tr\u00e1nh sai s\u00f3t trong qu\u00e1 tr\u00ecnh k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132.<\/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 n\u01b0\u1edbc ngo\u00e0i ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, c\u1ea7n ghi r\u00f5 m\u00e3 \u0111\u1ecbnh danh ho\u1eb7c gi\u1ea3i tr\u00ecnh l\u00fd do kh\u00f4ng c\u00f3 th\u00f4ng tin thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_II_Cac_truong_hop_mien_tru\"><\/span><b>M\u1ee5c II: C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n m\u1ed9t ph\u1ea7n ngh\u0129a v\u1ee5 khi th\u1ef1c hi\u1ec7n K\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132 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;\">Ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch v\u1edbi doanh nghi\u1ec7p li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c b\u00ean \u00e1p d\u1ee5ng c\u00f9ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng b\u00ean n\u00e0o \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft n\u1ebfu:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ho\u1eb7c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 k\u00fd APA v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh.<\/span><\/p>\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<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_III_Thong_tin_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>M\u1ee5c III: Th\u00f4ng tin 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;\">\u0110\u00e2y l\u00e0 ph\u1ea7n quan tr\u1ecdng nh\u1ea5t trong k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132, ph\u1ea3n \u00e1nh ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1eebng giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh:<\/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<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 b\u00e1n l\u1ea1i\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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;\">So s\u00e1nh l\u1ee3i nhu\u1eadn thu\u1ea7n\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i vi\u1ec7c l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u1ec3 ch\u1ee9ng minh m\u1ee9c gi\u00e1 giao d\u1ecbch l\u00e0 h\u1ee3p l\u00fd theo nguy\u00ean t\u1eafc th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c k\u00ea khai thi\u1ebfu c\u0103n c\u1ee9 ho\u1eb7c s\u1eed d\u1ee5ng d\u1eef li\u1ec7u kh\u00f4ng ph\u00f9 h\u1ee3p c\u00f3 th\u1ec3 khi\u1ebfn c\u01a1 quan thu\u1ebf b\u00e1c b\u1ecf ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_IV_Ket_qua_san_xuat_kinh_doanh_sau_dieu_chinh_chuyen_gia\"><\/span><b>M\u1ee5c IV: K\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh sau \u0111i\u1ec1u ch\u1ec9nh chuy\u1ec3n gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee5c IV ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p sau khi th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n tr\u00ecnh b\u00e0y \u0111\u1ea7y \u0111\u1ee7:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu sau \u0111i\u1ec1u ch\u1ec9nh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 v\u1ed1n sau \u0111i\u1ec1u ch\u1ec9nh<\/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;\">EBIT, EBITDA<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN sau \u0111i\u1ec1u ch\u1ec9nh<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3i \u0111\u1ed3ng nh\u1ea5t v\u1edbi h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh k\u00ea khai, n\u1ebfu ph\u00e1t sinh ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n v\u00e0 s\u1ed1 li\u1ec7u sau \u0111i\u1ec1u ch\u1ec9nh chuy\u1ec3n gi\u00e1, doanh nghi\u1ec7p c\u1ea7n c\u00f3 gi\u1ea3i tr\u00ecnh r\u00f5 r\u00e0ng \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro thanh tra.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_luu_y_gi_khi_ke_khai_giao_dich_lien_ket\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec khi k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro trong qu\u00e1 tr\u00ecnh K\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132, doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c quan h\u1ec7 li\u00ean k\u1ebft ngay t\u1eeb \u0111\u1ea7u k\u1ef3<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng v\u00e0 h\u1ed3 s\u01a1 giao d\u1ecbch<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u gi\u1eefa HTKK, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 h\u1ed3 s\u01a1 chuy\u1ec3n gi\u00e1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn so v\u1edbi d\u1eef li\u1ec7u ng\u00e0nh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c sai l\u1ec7ch d\u1eef li\u1ec7u ho\u1eb7c giao d\u1ecbch ti\u1ec1m \u1ea9n r\u1ee7i ro thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_khi_ke_khai_giao_dich_lien_ket_theo_Nghi_dinh_132\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p khi k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132<\/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=\"Doanh_nghiep_khong_phat_sinh_lai_nhung_co_giao_dich_lien_ket_co_phai_ke_khai_khong\"><\/span>Doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh l\u00e3i nh\u01b0ng c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 ph\u1ea3i k\u00ea khai kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean vi\u1ec7c c\u00f3 ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft trong k\u1ef3 t\u00ednh thu\u1ebf, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c doanh nghi\u1ec7p l\u00e3i hay l\u1ed7. Ngay c\u1ea3 khi doanh nghi\u1ec7p \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, ch\u01b0a ph\u00e1t sinh l\u1ee3i nhu\u1eadn ho\u1eb7c b\u1ecb l\u1ed7 nhi\u1ec1u n\u0103m li\u00ean ti\u1ebfp, v\u1eabn ph\u1ea3i k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ph\u1ee5 l\u1ee5c li\u00ean quan n\u1ebfu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh.                    <\/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=\"Chi_phat_sinh_giao_dich_vay_von_noi_bo_co_can_ke_khai_giao_dich_lien_ket_khong\"><\/span>Ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch vay v\u1ed1n n\u1ed9i b\u1ed9 c\u00f3 c\u1ea7n k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Giao d\u1ecbch vay v\u1ed1n, b\u1ea3o l\u00e3nh vay ho\u1eb7c c\u00e1c kho\u1ea3n t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u1ec1u thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132. Doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 kho\u1ea3n vay, l\u00e3i su\u1ea5t, th\u1eddi h\u1ea1n vay v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp nh\u1eb1m ch\u1ee9ng minh giao d\u1ecbch ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n th\u1ecb tr\u01b0\u1eddng.                    <\/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_the_bo_sung_to_khai_giao_dich_lien_ket_sau_khi_da_nop_quyet_toan_thue_khong\"><\/span>C\u00f3 th\u1ec3 b\u1ed5 sung t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft sau khi \u0111\u00e3 n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3 th\u1ec3. N\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t sau khi n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n n\u1ed9p h\u1ed3 s\u01a1 khai b\u1ed5 sung theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf. Tuy nhi\u00ean, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh c\u1ea7n th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, 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=\"Doanh_nghiep_nho_co_can_quan_tam_den_ke_khai_giao_dich_lien_ket_khong\"><\/span>Doanh nghi\u1ec7p nh\u1ecf c\u00f3 c\u1ea7n quan t\u00e2m \u0111\u1ebfn k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Nhi\u1ec1u doanh nghi\u1ec7p quy m\u00f4 nh\u1ecf cho r\u1eb1ng ch\u1ec9 t\u1eadp \u0111o\u00e0n l\u1edbn m\u1edbi ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132, tuy nhi\u00ean th\u1ef1c t\u1ebf m\u1ecdi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft \u0111\u1ec1u c\u00f3 th\u1ec3 thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng.                     <\/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\": \"Doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh l\u00e3i nh\u01b0ng c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 ph\u1ea3i k\u00ea khai kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. 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Kh\u00f4ng ch\u1ec9 gi\u00fap \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u ph\u00e1p l\u00fd, vi\u1ec7c k\u00ea khai \u0111\u00fang v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u00f2n \u0111\u00f3ng vai tr\u00f2 nh\u01b0 m\u1ed9t c\u01a1 ch\u1ebf b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc c\u00e1c r\u1ee7i ro v\u1ec1 thanh tra, truy thu v\u00e0 x\u1eed ph\u1ea1t thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf t\u0103ng c\u01b0\u1eddng ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n gi\u00e1, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u minh b\u1ea1ch, l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p v\u00e0 chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1 k\u00ea khai ngay t\u1eeb \u0111\u1ea7u k\u1ef3 t\u00ednh thu\u1ebf. \u0110\u00e2y ch\u00ednh l\u00e0 n\u1ec1n t\u1ea3ng gi\u00fap doanh nghi\u1ec7p duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng \u1ed5n \u0111\u1ecbnh, h\u1ea1n ch\u1ebf r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 t\u1ed1i \u01b0u hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb thu\u1ebf d\u00e0i h\u1ea1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/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>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: #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>\n","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 ch\u1ed1ng chuy\u1ec3n gi\u00e1, vi\u1ec7c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u00e3 tr\u1edf th\u00e0nh ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft. Kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t th\u1ee7 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4140,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4138","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\/4138","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=4138"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4138\/revisions"}],"predecessor-version":[{"id":4145,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4138\/revisions\/4145"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4140"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4138"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4138"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4138"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}