{"id":4282,"date":"2026-06-04T15:11:53","date_gmt":"2026-06-04T08:11:53","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4282"},"modified":"2026-06-04T15:11:53","modified_gmt":"2026-06-04T08:11:53","slug":"noi-dung-master-file","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/noi-dung-master-file\/","title":{"rendered":"Chi ti\u1ebft n\u1ed9i dung Master File chu\u1ea9n Ngh\u1ecb \u0111\u1ecbnh 132"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft lu\u00f4n l\u00e0 tr\u1ecdng t\u00e2m h\u00e0ng \u0111\u1ea7u trong c\u00e1c chi\u1ebfn d\u1ecbch thanh ki\u1ec3m tra c\u1ee7a c\u01a1 quan Thu\u1ebf. \u0110\u1eb7c bi\u1ec7t, \u0111\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia v\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) \u0111ang ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam, vi\u1ec7c chu\u1ea9n b\u1ecb b\u1ed9 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/\">\u8f6c\u8ba9\u5b9a\u4ef7\u88c1\u5b9a\u6863\u6848<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> kh\u00f4ng c\u00f2n l\u00e0 khuy\u1ebfn ngh\u1ecb m\u00e0 l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed9 h\u1ed3 s\u01a1 n\u00e0y, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-toan-cau-master-file\/\">\u4e3b\u6587\u4ef6<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t khi cung c\u1ea5p b\u1ee9c tranh to\u00e0n c\u1ea3nh v\u1ec1 chu\u1ed7i gi\u00e1 tr\u1ecb c\u1ee7a t\u1eadp \u0111o\u00e0n tr\u00ean ph\u1ea1m vi qu\u1ed1c t\u1ebf. Tuy nhi\u00ean, nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn g\u1eb7p l\u00fang t\u00fang khi t\u1ef1 x\u00e2y d\u1ef1ng ho\u1eb7c r\u00e0 so\u00e1t t\u00e0i li\u1ec7u do ch\u01b0a n\u1eafm v\u1eefng c\u1ea5u tr\u00fac lu\u1eadt \u0111\u1ecbnh. \u0110\u1ec3 tr\u00e1nh c\u00e1c r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh n\u1eb7ng n\u1ec1, vi\u1ec7c th\u1ea5u hi\u1ec3u v\u00e0 ho\u00e0n thi\u1ec7n ch\u00ednh x\u00e1c n\u1ed9i dung Master File theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh l\u00e0 \u0111i\u1ec1u v\u00f4 c\u00f9ng c\u1ea5p thi\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft n\u1ed9i dung Master File v\u00e0 c\u00e1c y\u00eau c\u1ea7u c\u1ea5u th\u00e0nh n\u00ean t\u00e0i li\u1ec7u n\u00e0y, gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf hi\u1ec7u qu\u1ea3.<\/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\/noi-dung-master-file\/#Ho_so_toan_cau_la_gi\" >\u4ec0\u4e48\u662f\u5168\u7403\u6982\u51b5\uff1f<\/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\/noi-dung-master-file\/#Co_so_phap_ly_quy_dinh_noi_dung_Master_File_tai_Viet_Nam\" >C\u01a1 s\u1edf ph\u00e1p l\u00fd quy \u0111\u1ecbnh n\u1ed9i dung Master File t\u1ea1i Vi\u1ec7t Nam<\/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\/noi-dung-master-file\/#Chi_tiet_05_nhom_thong_tin_bat_buoc_trong_noi_dung_Master_File_theo_Nghi_dinh_132\" >Chi ti\u1ebft 05 nh\u00f3m th\u00f4ng tin b\u1eaft bu\u1ed9c trong n\u1ed9i dung Master File 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-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/noi-dung-master-file\/#Nhom_1_Co_cau_to_chuc_va_so_do_so_huu_cua_Tap_doan_toan_cau_trong_noi_dung_Master_File\" >Nh\u00f3m 1: C\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c v\u00e0 s\u01a1 \u0111\u1ed3 s\u1edf h\u1eefu c\u1ee7a T\u1eadp \u0111o\u00e0n to\u00e0n c\u1ea7u trong n\u1ed9i dung Master File<\/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\/noi-dung-master-file\/#Nhom_2_Cac_hoat_dong_kinh_doanh_chinh_cua_Tap_doan_duoc_trinh_bay_trong_noi_dung_Master_File\" >Nh\u00f3m 2: C\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh c\u1ee7a T\u1eadp \u0111o\u00e0n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong n\u1ed9i dung Master File<\/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\/noi-dung-master-file\/#Nhom_3_Tai_san_vo_hinh_cua_Tap_doan\" >Nh\u00f3m 3: T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u1ee7a T\u1eadp \u0111o\u00e0n<\/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\/noi-dung-master-file\/#Nhom_4_Hoat_dong_tai_chinh_noi_bo_trong_Tap_doan\" >Nh\u00f3m 4: Ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 trong T\u1eadp \u0111o\u00e0n<\/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\/noi-dung-master-file\/#Nhom_5_Bao_cao_tai_chinh_va_vi_the_thue_cua_Tap_doan\" >Nh\u00f3m 5: B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 v\u1ecb th\u1ebf thu\u1ebf c\u1ee7a T\u1eadp \u0111o\u00e0n<\/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\/noi-dung-master-file\/#Doi_tuong_nao_bat_buoc_phai_chuan_bi_va_xuat_trinh_Master_File\" >\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i chu\u1ea9n b\u1ecb v\u00e0 xu\u1ea5t tr\u00ecnh Master File?<\/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\/noi-dung-master-file\/#Doi_tuong_ap_dung_va_Thoi_han_lap_ho_so\" >\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng v\u00e0 Th\u1eddi h\u1ea1n l\u1eadp 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-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/noi-dung-master-file\/#Rui_ro_phap_ly_va_luu_y_khi_ke_khai_noi_dung_Master_File_cho_doanh_nghiep_FDI\" >R\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 l\u01b0u \u00fd khi k\u00ea khai n\u1ed9i dung Master File cho doanh nghi\u1ec7p FDI<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/noi-dung-master-file\/#Rui_ro_khong_nhat_quan_thong_tin\" >R\u1ee7i ro kh\u00f4ng nh\u1ea5t qu\u00e1n th\u00f4ng tin<\/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\/noi-dung-master-file\/#Rui_ro_ve_ngon_ngu_va_chat_luong_dich_thuat_thuat_ngu_chuyen_nganh\" >R\u1ee7i ro v\u1ec1 ng\u00f4n ng\u1eef v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch thu\u1eadt thu\u1eadt ng\u1eef chuy\u00ean ng\u00e0nh<\/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\/noi-dung-master-file\/#Khuyen_nghi_tu_chuyen_gia_cua_MAN_%E2%80%93_Master_Accountant_Network\" >Khuy\u1ebfn ngh\u1ecb t\u1eeb chuy\u00ean gia c\u1ee7a MAN &#8211; Master Accountant Network<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/noi-dung-master-file\/#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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/noi-dung-master-file\/#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=\"Ho_so_toan_cau_la_gi\"><\/span><b>\u4ec0\u4e48\u662f\u5168\u7403\u6982\u51b5\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (hay c\u00f2n g\u1ecdi l\u00e0 Master File) l\u00e0 m\u1ed9t c\u1ea5u ph\u1ea7n quan tr\u1ecdng trong b\u1ed9 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. Kh\u00e1c v\u1edbi H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File) ch\u1ec9 t\u1eadp trung v\u00e0o c\u00e1c giao d\u1ecbch c\u1ee7a th\u1ef1c th\u1ec3 t\u1ea1i Vi\u1ec7t Nam, Master File cung c\u1ea5p m\u1ed9t c\u00e1i nh\u00ecn t\u1ed5ng th\u1ec3 mang t\u00ednh to\u00e0n c\u1ea7u v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a to\u00e0n b\u1ed9 t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia. T\u00e0i li\u1ec7u n\u00e0y gi\u00fap c\u01a1 quan Thu\u1ebf b\u1ea3n x\u1ee9 hi\u1ec3u r\u00f5 m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng, chi\u1ebfn l\u01b0\u1ee3c ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn, ch\u00ednh s\u00e1ch gi\u00e1 n\u1ed9i b\u1ed9 v\u00e0 c\u00e1ch th\u1ee9c t\u1eadp \u0111o\u00e0n ph\u00e2n chia r\u1ee7i ro c\u0169ng nh\u01b0 \u0111\u00f3ng g\u00f3p gi\u00e1 tr\u1ecb gi\u1eefa c\u00e1c qu\u1ed1c gia.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_quy_dinh_noi_dung_Master_File_tai_Viet_Nam\"><\/span><b>C\u01a1 s\u1edf ph\u00e1p l\u00fd quy \u0111\u1ecbnh n\u1ed9i dung Master File t\u1ea1i Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4285\" aria-describedby=\"caption-attachment-4285\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4285\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Co-so-phap-ly-quy-dinh-noi-dung-Master-File-tai-Viet-Nam.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd quy \u0111\u1ecbnh n\u1ed9i dung Master File t\u1ea1i Vi\u1ec7t Nam\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Co-so-phap-ly-quy-dinh-noi-dung-Master-File-tai-Viet-Nam.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Co-so-phap-ly-quy-dinh-noi-dung-Master-File-tai-Viet-Nam-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Co-so-phap-ly-quy-dinh-noi-dung-Master-File-tai-Viet-Nam-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Co-so-phap-ly-quy-dinh-noi-dung-Master-File-tai-Viet-Nam-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Co-so-phap-ly-quy-dinh-noi-dung-Master-File-tai-Viet-Nam-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4285\" class=\"wp-caption-text\">C\u01a1 s\u1edf ph\u00e1p l\u00fd quy \u0111\u1ecbnh n\u1ed9i dung Master File t\u1ea1i Vi\u1ec7t Nam<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i Vi\u1ec7t Nam, ngh\u0129a v\u1ee5 l\u1eadp v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 n\u00e0y \u0111\u01b0\u1ee3c lu\u1eadt h\u00f3a r\u00f5 r\u00e0ng. C\u01a1 s\u1edf ph\u00e1p l\u00fd t\u1ed1i cao \u0111i\u1ec1u ch\u1ec9nh v\u1ea5n \u0111\u1ec1 n\u00e0y l\u00e0 <\/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;\"> c\u1ee7a Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 05\/11\/2020 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 20\/12\/2020 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. B\u00ean c\u1ea1nh \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd c\u1eadp nh\u1eadt th\u00eam <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-20-2025-ND-CP-sua-doi-Nghi-dinh-132-2020-ND-%D0%A1%D0%A0-quan-ly-thue-doanh-nghiep-co-giao-dich-lien-ket-642785.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c20\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 27\/03\/2025 nh\u1eb1m n\u1eafm b\u1eaft c\u00e1c s\u1eeda \u0111\u1ed5i m\u1edbi nh\u1ea5t v\u1ec1 ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, danh m\u1ee5c c\u00e1c th\u00f4ng tin t\u00e0i li\u1ec7u b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ec3 hi\u1ec7n trong n\u1ed9i dung Master File \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1ea1i Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a n\u1ed9i dung Master File, doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t t\u1eebng kho\u1ea3n m\u1ee5c \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea, tr\u00e1nh vi\u1ec7c cung c\u1ea5p h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u00fang ho\u1eb7c kh\u00f4ng \u0111\u1ee7 d\u1eabn \u0111\u1ebfn nguy c\u01a1 b\u1ecb c\u01a1 quan Thu\u1ebf \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p \u1ea5n \u0111\u1ecbnh thu\u1ebf su\u1ea5t ho\u1eb7c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn r\u00f2ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tiet_05_nhom_thong_tin_bat_buoc_trong_noi_dung_Master_File_theo_Nghi_dinh_132\"><\/span><b>Chi ti\u1ebft 05 nh\u00f3m th\u00f4ng tin b\u1eaft bu\u1ed9c trong n\u1ed9i dung Master File theo Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4284\" aria-describedby=\"caption-attachment-4284\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4284\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-05-nhom-thong-tin-bat-buoc-trong-noi-dung-Master-File-theo-Nghi-dinh-132.jpg\" alt=\"Chi ti\u1ebft 05 nh\u00f3m th\u00f4ng tin b\u1eaft bu\u1ed9c trong n\u1ed9i dung Master File theo Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-05-nhom-thong-tin-bat-buoc-trong-noi-dung-Master-File-theo-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-05-nhom-thong-tin-bat-buoc-trong-noi-dung-Master-File-theo-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-05-nhom-thong-tin-bat-buoc-trong-noi-dung-Master-File-theo-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-05-nhom-thong-tin-bat-buoc-trong-noi-dung-Master-File-theo-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-05-nhom-thong-tin-bat-buoc-trong-noi-dung-Master-File-theo-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4284\" class=\"wp-caption-text\">Chi ti\u1ebft 05 nh\u00f3m th\u00f4ng tin b\u1eaft bu\u1ed9c trong n\u1ed9i dung Master File theo Ngh\u1ecb \u0111\u1ecbnh 132<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, c\u1ea5u tr\u00fac n\u1ed9i dung Master File b\u1eaft bu\u1ed9c ph\u1ea3i tr\u00ecnh b\u00e0y \u0111\u1ea7y \u0111\u1ee7 05 nh\u00f3m th\u00f4ng tin c\u1ed1t l\u00f5i d\u01b0\u1edbi \u0111\u00e2y. S\u1ef1 thi\u1ebfu s\u00f3t \u1edf b\u1ea5t k\u1ef3 nh\u00f3m th\u00f4ng tin n\u00e0o c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn t\u00e0i li\u1ec7u b\u1ecb \u0111\u00e1nh gi\u00e1 l\u00e0 kh\u00f4ng h\u1ee3p l\u1ec7 khi c\u00f3 y\u00eau c\u1ea7u thanh tra.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_1_Co_cau_to_chuc_va_so_do_so_huu_cua_Tap_doan_toan_cau_trong_noi_dung_Master_File\"><\/span><b>Nh\u00f3m 1: C\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c v\u00e0 s\u01a1 \u0111\u1ed3 s\u1edf h\u1eefu c\u1ee7a T\u1eadp \u0111o\u00e0n to\u00e0n c\u1ea7u trong n\u1ed9i dung Master File<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Y\u00eau c\u1ea7u \u0111\u1ea7u ti\u00ean ph\u1ea3i c\u00f3 trong n\u1ed9i dung Master File l\u00e0 ph\u1ea3i ph\u00e1c h\u1ecda r\u00f5 r\u00e0ng s\u01a1 \u0111\u1ed3 c\u1ea5u tr\u00fac s\u1edf h\u1eefu ph\u00e1p l\u00fd v\u00e0 v\u1ecb tr\u00ed \u0111\u1ecba l\u00fd c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c th\u1ef1c th\u1ec3 th\u00e0nh vi\u00ean trong t\u1eadp \u0111o\u00e0n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u01a1 \u0111\u1ed3 c\u1ea5u tr\u00fac s\u1edf h\u1eefu: Th\u1ec3 hi\u1ec7n t\u1ef7 l\u1ec7 n\u1eafm gi\u1eef c\u1ed5 ph\u1ea7n tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp gi\u1eefa c\u00f4ng ty m\u1eb9 t\u1ed1i cao v\u00e0 c\u00e1c c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft tr\u00ean to\u00e0n c\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ecb tr\u00ed \u0111\u1ecba l\u00fd: Danh s\u00e1ch c\u00e1c qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i c\u00e1c th\u00e0nh vi\u00ean \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u01a1 \u0111\u1ed3 chu\u1ed7i cung \u1ee9ng: Th\u1ec3 hi\u1ec7n d\u00f2ng ch\u1ea3y s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 ch\u1ee7 ch\u1ed1t c\u1ee7a t\u1eadp \u0111o\u00e0n (t\u1eadp trung v\u00e0o c\u00e1c m\u1ea3ng chi\u1ebfm t\u1eeb 5% doanh thu t\u1eadp \u0111o\u00e0n tr\u1edf l\u00ean).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_2_Cac_hoat_dong_kinh_doanh_chinh_cua_Tap_doan_duoc_trinh_bay_trong_noi_dung_Master_File\"><\/span><b>Nh\u00f3m 2: C\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh c\u1ee7a T\u1eadp \u0111o\u00e0n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong n\u1ed9i dung Master File<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n n\u00e0y y\u00eau c\u1ea7u doanh nghi\u1ec7p ph\u1ea3i gi\u1ea3i tr\u00ecnh chi ti\u1ebft v\u1ec1 c\u00e1ch th\u1ee9c t\u1eadp \u0111o\u00e0n t\u1ea1o ra l\u1ee3i nhu\u1eadn. C\u00e1c th\u00f4ng tin c\u1ed1t l\u00f5i trong n\u1ed9i dung Master File ph\u1ea3i l\u00e0m r\u00f5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00e2n t\u1ed1 th\u00fac \u0111\u1ea9y l\u1ee3i nhu\u1eadn: Ph\u00e2n t\u00edch c\u00e1c y\u1ebfu t\u1ed1 c\u1ed1t l\u00f5i gi\u00fap t\u1eadp \u0111o\u00e0n c\u1ea1nh tranh v\u00e0 sinh l\u1eddi tr\u00ean th\u1ecb tr\u01b0\u1eddng (v\u00ed d\u1ee5: c\u00f4ng ngh\u1ec7 v\u01b0\u1ee3t tr\u1ed9i, m\u1ea1ng l\u01b0\u1edbi ph\u00e2n ph\u1ed1i r\u1ed9ng kh\u1eafp, hi\u1ec7u qu\u1ea3 quy m\u00f4&#8230;).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00f4 t\u1ea3 chu\u1ed7i cung \u1ee9ng: Ph\u00e2n t\u00edch s\u00e2u v\u1ec1 d\u00f2ng gi\u00e1 tr\u1ecb t\u1eeb kh\u00e2u nghi\u00ean c\u1ee9u ph\u00e1t tri\u1ec3n (R&amp;D), s\u1ea3n xu\u1ea5t, ti\u1ebfp th\u1ecb cho \u0111\u1ebfn ph\u00e2n ph\u1ed1i s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 cu\u1ed1i c\u00f9ng c\u1ee7a c\u00e1c d\u00f2ng s\u1ea3n ph\u1ea9m l\u1edbn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c th\u1ecfa thu\u1eadn d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9: Danh s\u00e1ch v\u00e0 n\u1ed9i dung t\u00f3m t\u1eaft c\u00e1c th\u1ecfa thu\u1eadn cung c\u1ea5p d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft (kh\u00f4ng bao g\u1ed3m d\u1ecbch v\u1ee5 R&amp;D), bao g\u1ed3m n\u0103ng l\u1ef1c c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 ch\u00ednh s\u00e1ch ph\u00e2n b\u1ed5 chi ph\u00ed d\u1ecbch v\u1ee5 trong t\u1eadp \u0111o\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch \u0111\u00f3ng g\u00f3p gi\u00e1 tr\u1ecb: B\u00e1o c\u00e1o m\u00f4 t\u1ea3 ng\u1eafn g\u1ecdn v\u1ec1 ph\u1ea7n \u0111\u00f3ng g\u00f3p gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean trong chu\u1ed7i cung \u1ee9ng to\u00e0n c\u1ea7u.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_3_Tai_san_vo_hinh_cua_Tap_doan\"><\/span><b>Nh\u00f3m 3: T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u1ee7a T\u1eadp \u0111o\u00e0n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh (nh\u01b0 b\u1ea3n quy\u1ec1n, nh\u00e3n hi\u1ec7u, c\u00f4ng ngh\u1ec7 \u0111\u1ed9c quy\u1ec1n, b\u00ed quy\u1ebft k\u1ef9 thu\u1eadt&#8230;) lu\u00f4n l\u00e0 t\u00e2m \u0111i\u1ec3m c\u1ee7a c\u01a1 quan Thu\u1ebf khi thanh tra gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng. Do \u0111\u00f3, n\u1ed9i dung Master File b\u1eaft bu\u1ed9c ph\u1ea3i ch\u1ee9ng minh r\u00f5 r\u00e0ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh: M\u00f4 t\u1ea3 t\u1ed5ng qu\u00e1t v\u1ec1 chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u ph\u00e1t tri\u1ec3n (R&amp;D), s\u1edf h\u1eefu, b\u1ea3o h\u1ed9 v\u00e0 khai th\u00e1c th\u01b0\u01a1ng m\u1ea1i c\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Danh s\u00e1ch t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh tr\u1ecdng y\u1ebfu: Li\u1ec7t k\u00ea c\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh ho\u1eb7c nh\u00f3m t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1eadp \u0111o\u00e0n v\u00e0 ch\u1ec9 r\u00f5 \u0111\u01a1n v\u1ecb n\u00e0o trong t\u1eadp \u0111o\u00e0n \u0111ang s\u1edf h\u1eefu ph\u00e1p l\u00fd \u0111\u1ed1i v\u1edbi ch\u00fang.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c th\u1ecfa thu\u1eadn li\u00ean k\u1ebft v\u1ec1 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh: Li\u1ec7t k\u00ea c\u00e1c th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, bao g\u1ed3m th\u1ecfa thu\u1eadn ph\u00e2n chia chi ph\u00ed, th\u1ecfa thu\u1eadn d\u1ecbch v\u1ee5 R&amp;D v\u00e0 th\u1ecfa thu\u1eadn c\u1ea5p ph\u00e9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch chuy\u1ec3n giao c\u00f4ng ngh\u1ec7: M\u00f4 t\u1ea3 chung v\u1ec1 ch\u00ednh s\u00e1ch gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn R&amp;D v\u00e0 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_4_Hoat_dong_tai_chinh_noi_bo_trong_Tap_doan\"><\/span><b>Nh\u00f3m 4: Ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 trong T\u1eadp \u0111o\u00e0n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch th\u1ee9c d\u00f2ng ti\u1ec1n lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 ph\u1ea3n \u00e1nh tr\u1ef1c ti\u1ebfp r\u1ee7i ro x\u00f3i m\u00f2n ngu\u1ed3n thu\u1ebf. V\u00ec v\u1eady, trong n\u1ed9i dung Master File, doanh nghi\u1ec7p ph\u1ea3i cung c\u1ea5p th\u00f4ng tin v\u1ec1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 ch\u1ebf huy \u0111\u1ed9ng v\u1ed1n: M\u00f4 t\u1ea3 t\u1ed5ng qu\u00e1t v\u1ec1 c\u00e1ch th\u1ee9c t\u1eadp \u0111o\u00e0n huy \u0111\u1ed9ng ngu\u1ed3n t\u00e0i ch\u00ednh t\u1eeb c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp (v\u00ed d\u1ee5: vay ng\u00e2n h\u00e0ng, ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu) v\u00e0 c\u00e1ch ph\u00e2n b\u1ed5 l\u1ea1i ngu\u1ed3n v\u1ed1n n\u00e0y cho c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trung t\u00e2m t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9: X\u00e1c \u0111\u1ecbnh c\u00e1c th\u00e0nh vi\u00ean th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng t\u00e0i ch\u00ednh t\u1eadp trung cho t\u1eadp \u0111o\u00e0n (n\u1ebfu c\u00f3), qu\u1ed1c gia n\u01a1i c\u00e1c th\u00e0nh vi\u00ean \u0111\u00f3 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 n\u01a1i qu\u1ea3n l\u00fd th\u1ef1c t\u1ebf c\u1ee7a ch\u00fang.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch gi\u00e1 giao d\u1ecbch t\u00e0i ch\u00ednh li\u00ean k\u1ebft: M\u00f4 t\u1ea3 chung v\u1ec1 ch\u00ednh s\u00e1ch gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ee7a t\u1eadp \u0111o\u00e0n li\u00ean quan \u0111\u1ebfn c\u00e1c th\u1ecfa thu\u1eadn t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 (nh\u01b0 cho vay d\u00e0i h\u1ea1n\/ng\u1eafn h\u1ea1n, b\u1ea3o l\u00e3nh vay&#8230;).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_5_Bao_cao_tai_chinh_va_vi_the_thue_cua_Tap_doan\"><\/span><b>Nh\u00f3m 5: B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 v\u1ecb th\u1ebf thu\u1ebf c\u1ee7a T\u1eadp \u0111o\u00e0n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00f3m th\u00f4ng tin cu\u1ed1i c\u00f9ng nh\u1eb1m gi\u00fap c\u01a1 quan Thu\u1ebf \u0111\u1ed1i chi\u1ebfu t\u00ednh nh\u1ea5t qu\u00e1n gi\u1eefa c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf th\u1ef1c t\u1ebf to\u00e0n c\u1ea7u:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t: Cung c\u1ea5p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t n\u0103m t\u00e0i ch\u00ednh c\u1ee7a t\u1eadp \u0111o\u00e0n cho k\u1ef3 t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng (n\u1ebfu \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb cho m\u1ee5c \u0111\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb, ho\u1eb7c m\u1ee5c \u0111\u00edch qu\u1ea3n l\u00fd\/thu\u1ebf kh\u00e1c).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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): Danh s\u00e1ch v\u00e0 m\u00f4 t\u1ea3 ng\u1eafn g\u1ecdn c\u00e1c th\u1ecfa thu\u1eadn APA \u0111\u01a1n ph\u01b0\u01a1ng, song ph\u01b0\u01a1ng, \u0111a ph\u01b0\u01a1ng \u0111\u00e3 k\u00fd k\u1ebft, ho\u1eb7c c\u00e1c ph\u00e1n quy\u1ebft thu\u1ebf kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c ph\u00e2n b\u1ed5 thu nh\u1eadp gi\u1eefa c\u00e1c qu\u1ed1c gia m\u00e0 t\u1eadp \u0111o\u00e0n c\u00f3 ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_nao_bat_buoc_phai_chuan_bi_va_xuat_trinh_Master_File\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i chu\u1ea9n b\u1ecb v\u00e0 xu\u1ea5t tr\u00ecnh Master File?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eb7c d\u00f9 vi\u1ec7c l\u1eadp h\u1ed3 s\u01a1 l\u00e0 b\u1eaft bu\u1ed9c, Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam c\u0169ng ban h\u00e0nh c\u00e1c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb \u0111\u1ec3 gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng tu\u00e2n th\u1ee7 cho c\u00e1c doanh nghi\u1ec7p quy m\u00f4 nh\u1ecf ho\u1eb7c c\u00f3 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro chuy\u1ec3n gi\u00e1 th\u1ea5p. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c chu\u1ea9n b\u1ecb n\u1ed9i dung Master File hay kh\u00f4ng d\u1ef1a tr\u00ean c\u00e1c ti\u00eau ch\u00ed \u0111\u1ecbnh l\u01b0\u1ee3ng r\u1ea5t c\u1ee5 th\u1ec3 d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung_va_Thoi_han_lap_ho_so\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng v\u00e0 Th\u1eddi h\u1ea1n l\u1eadp h\u1ed3 s\u01a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i Vi\u1ec7t Nam, t\u1ea5t c\u1ea3 doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec1u thu\u1ed9c di\u1ec7n ph\u1ea3i k\u00ea khai v\u00e0 chu\u1ea9n b\u1ecb H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft bao g\u1ed3m H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File) v\u00e0 H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File), tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c <\/span><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><span style=\"font-weight: 400;\"> c\u1ee5 th\u1ec3 theo lu\u1eadt \u0111\u1ecbnh.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n l\u1eadp: H\u1ed3 s\u01a1 ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) h\u00e0ng n\u0103m (31\/03).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n xu\u1ea5t tr\u00ecnh: Master File b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef s\u1eb5n s\u00e0ng. Khi c\u01a1 quan Thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p ph\u1ea3i xu\u1ea5t tr\u00ecnh h\u1ed3 s\u01a1 n\u00e0y trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 15 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan Thu\u1ebf.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> D\u00f9 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p v\u1eabn b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai c\u00e1c bi\u1ec3u m\u1eabu th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft n\u1ed9p c\u00f9ng T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_phap_ly_va_luu_y_khi_ke_khai_noi_dung_Master_File_cho_doanh_nghiep_FDI\"><\/span><b>R\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 l\u01b0u \u00fd khi k\u00ea khai n\u1ed9i dung Master File cho doanh nghi\u1ec7p FDI<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4283\" aria-describedby=\"caption-attachment-4283\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4283\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-phap-ly-va-luu-y-khi-ke-khai-noi-dung-Master-File-cho-doanh-nghiep-FDI.jpg\" alt=\"R\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 l\u01b0u \u00fd khi k\u00ea khai n\u1ed9i dung Master File cho doanh nghi\u1ec7p FDI\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-phap-ly-va-luu-y-khi-ke-khai-noi-dung-Master-File-cho-doanh-nghiep-FDI.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-phap-ly-va-luu-y-khi-ke-khai-noi-dung-Master-File-cho-doanh-nghiep-FDI-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-phap-ly-va-luu-y-khi-ke-khai-noi-dung-Master-File-cho-doanh-nghiep-FDI-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-phap-ly-va-luu-y-khi-ke-khai-noi-dung-Master-File-cho-doanh-nghiep-FDI-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-phap-ly-va-luu-y-khi-ke-khai-noi-dung-Master-File-cho-doanh-nghiep-FDI-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4283\" class=\"wp-caption-text\">R\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 l\u01b0u \u00fd khi k\u00ea khai n\u1ed9i dung Master File cho doanh nghi\u1ec7p FDI<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 thanh tra thu\u1ebf, MAN &#8211; Master Accountant Network nh\u1eadn th\u1ea5y c\u00e1c doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam th\u01b0\u1eddng \u0111\u1ed1i m\u1eb7t v\u1edbi 03 r\u1ee7i ro khi chu\u1ea9n b\u1ecb n\u1ed9i dung Master File:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_khong_nhat_quan_thong_tin\"><\/span><b>R\u1ee7i ro kh\u00f4ng nh\u1ea5t qu\u00e1n th\u00f4ng tin<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t v\u00e0 d\u1ec5 b\u1ecb c\u01a1 quan Thu\u1ebf khai th\u00e1c nh\u1ea5t. R\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p FDI ch\u1ec9 \u0111\u01a1n thu\u1ea7n nh\u1eadn file H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u t\u1eeb T\u1eadp \u0111o\u00e0n m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i r\u1ed3i \u0111em \u0111i d\u1ecbch thu\u1eadt m\u00e0 kh\u00f4ng c\u00f3 s\u1ef1 \u0111\u1ed1i chi\u1ebfu k\u1ef9 l\u01b0\u1ee1ng v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu m\u00f4 t\u1ea3 ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n, r\u1ee7i ro hay s\u01a1 \u0111\u1ed3 chu\u1ed7i cung \u1ee9ng trong n\u1ed9i dung Master File m\u00e2u thu\u1eabn v\u1edbi th\u00f4ng tin tr\u00ecnh b\u00e0y t\u1ea1i H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File) ho\u1eb7c s\u1ed1 li\u1ec7u k\u00ea khai tr\u00ean Ph\u1ee5 l\u1ee5c I, c\u01a1 quan Thu\u1ebf s\u1ebd l\u1eadp t\u1ee9c nghi ng\u1edd t\u00ednh trung th\u1ef1c c\u1ee7a h\u1ed3 s\u01a1. S\u1ef1 kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t n\u00e0y l\u00e0 c\u01a1 s\u1edf v\u1eefng ch\u1eafc \u0111\u1ec3 \u0111o\u00e0n thanh tra b\u00e1c b\u1ecf h\u1ed3 s\u01a1 c\u1ee7a doanh nghi\u1ec7p v\u00e0 ti\u1ebfn h\u00e0nh \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_ve_ngon_ngu_va_chat_luong_dich_thuat_thuat_ngu_chuyen_nganh\"><\/span><b>R\u1ee7i ro v\u1ec1 ng\u00f4n ng\u1eef v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch thu\u1eadt thu\u1eadt ng\u1eef chuy\u00ean ng\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u do T\u1eadp \u0111o\u00e0n m\u1eb9 so\u1ea1n th\u1ea3o th\u01b0\u1eddng s\u1eed d\u1ee5ng ti\u1ebfng Anh ho\u1eb7c ng\u00f4n ng\u1eef c\u1ee7a n\u01b0\u1edbc s\u1edf t\u1ea1i c\u1ee7a c\u00f4ng ty m\u1eb9 t\u1ed1i cao. Theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, khi cung c\u1ea5p h\u1ed3 s\u01a1 cho c\u01a1 quan Thu\u1ebf, doanh nghi\u1ec7p ph\u1ea3i d\u1ecbch t\u00e0i li\u1ec7u sang ti\u1ebfng Vi\u1ec7t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c d\u1ecbch v\u1ee5 d\u1ecbch thu\u1eadt ph\u1ed5 th\u00f4ng kh\u00f4ng am hi\u1ec3u s\u00e2u s\u1eafc v\u1ec1 l\u0129nh v\u1ef1c gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng (Transfer Pricing) d\u1ec5 d\u1eabn \u0111\u1ebfn vi\u1ec7c d\u1ecbch sai b\u1ea3n ch\u1ea5t c\u00e1c thu\u1eadt ng\u1eef t\u00e0i ch\u00ednh &#8211; thu\u1ebf nh\u1ea1y c\u1ea3m (v\u00ed d\u1ee5: nh\u1ea7m l\u1eabn gi\u1eefa &#8220;ph\u00ed b\u1ea3n quy\u1ec1n&#8221; &#8211; royalty v\u1edbi &#8220;ph\u00ed d\u1ecbch v\u1ee5&#8221; &#8211; service fee, ho\u1eb7c hi\u1ec3u sai b\u1ea3n ch\u1ea5t s\u1edf h\u1eefu t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh). \u0110i\u1ec1u n\u00e0y v\u00f4 t\u00ecnh t\u1ea1o ra c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd kh\u00f4ng \u0111\u00e1ng c\u00f3 cho doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khuyen_nghi_tu_chuyen_gia_cua_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Khuy\u1ebfn ngh\u1ecb t\u1eeb chuy\u00ean gia c\u1ee7a MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 b\u1ea3o v\u1ec7 t\u1ed1i \u0111a l\u1ee3i \u00edch c\u1ee7a doanh nghi\u1ec7p v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 \u1edf m\u1ee9c cao nh\u1ea5t, CFO v\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n c\u00e1c gi\u1ea3i ph\u00e1p sau:<\/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 \u0111\u1ecbnh k\u1ef3 ch\u1ee7 \u0111\u1ed9ng: \u0110\u1eebng \u0111\u1ee3i \u0111\u1ebfn khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra m\u1edbi li\u00ean h\u1ec7 T\u1eadp \u0111o\u00e0n m\u1eb9 \u0111\u1ec3 xin h\u1ed3 s\u01a1. Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng y\u00eau c\u1ea7u T\u1eadp \u0111o\u00e0n cung c\u1ea5p n\u1ed9i dung Master File ngay sau khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh \u0111\u1ec3 ti\u1ebfn h\u00e0nh r\u00e0 so\u00e1t s\u1edbm.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu ch\u00e9o: Th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu nghi\u00eam ng\u1eb7t s\u1ed1 li\u1ec7u v\u00e0 th\u00f4ng tin m\u00f4 t\u1ea3 gi\u1eefa Master File, Local File v\u00e0 c\u00e1c Ph\u1ee5 l\u1ee5c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 ph\u00e1t hi\u1ec7n v\u00e0 x\u1eed l\u00fd ngay c\u00e1c \u0111i\u1ec3m b\u1ea5t nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p t\u00e1c v\u1edbi \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n \u0111\u1ed9c l\u1eadp: Giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0 m\u1ea3ng nghi\u1ec7p v\u1ee5 c\u00f3 t\u00ednh k\u1ef9 thu\u1eadt v\u00e0 r\u1ee7i ro c\u1ef1c k\u1ef3 cao. Vi\u1ec7c \u0111\u1ed3ng h\u00e0nh c\u00f9ng c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-chuyen-gia\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, ki\u1ec3m to\u00e1n chuy\u00ean nghi\u1ec7p s\u1ebd gi\u00fap doanh nghi\u1ec7p r\u00e0 so\u00e1t to\u00e0n di\u1ec7n h\u1ed3 s\u01a1 d\u01b0\u1edbi l\u0103ng k\u00ednh c\u1ee7a m\u1ed9t ki\u1ec3m to\u00e1n vi\u00ean thu\u1ebf th\u1ef1c th\u1ee5, t\u1ed1i \u01b0u h\u00f3a c\u1ea5u tr\u00fac t\u00e0i li\u1ec7u v\u00e0 t\u1ef1 tin gi\u1ea3i tr\u00ecnh khi thanh tra di\u1ec5n ra.<\/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;\">Chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7, chu\u1ea9n x\u00e1c v\u00e0 nh\u1ea5t qu\u00e1n n\u1ed9i dung Master File theo \u0111\u00fang tinh th\u1ea7n c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n l\u00e0 t\u1ea5m l\u00e1 ch\u1eafn v\u1eefng ch\u1eafc gi\u00fap doanh nghi\u1ec7p FDI b\u1ea3o v\u1ec7 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u01b0\u1edbc c\u00e1c \u0111\u1ee3t thanh tra gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c thu th\u1eadp th\u00f4ng tin t\u1eeb t\u1eadp \u0111o\u00e0n m\u1eb9, r\u00e0 so\u00e1t t\u00ednh nh\u1ea5t qu\u00e1n c\u1ee7a H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u ho\u1eb7c c\u1ea7n m\u1ed9t gi\u1ea3i ph\u00e1p <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tu-van-chuyen-gia\/\">\u8f6c\u8ba9\u5b9a\u4ef7\u54a8\u8be2<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> chuy\u00ean s\u00e2u \u0111\u1ec3 ho\u00e0n thi\u1ec7n H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><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) &amp; 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>Giao d\u1ecbch li\u00ean k\u1ebft lu\u00f4n l\u00e0 tr\u1ecdng t\u00e2m h\u00e0ng \u0111\u1ea7u trong c\u00e1c chi\u1ebfn d\u1ecbch thanh ki\u1ec3m tra c\u1ee7a c\u01a1 quan Thu\u1ebf. \u0110\u1eb7c bi\u1ec7t, \u0111\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia v\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) \u0111ang ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam, vi\u1ec7c chu\u1ea9n b\u1ecb b\u1ed9 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4286,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4282","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\/4282","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=4282"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4282\/revisions"}],"predecessor-version":[{"id":4287,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4282\/revisions\/4287"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4286"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4282"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4282"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4282"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}