{"id":4426,"date":"2026-06-17T16:59:04","date_gmt":"2026-06-17T09:59:04","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4426"},"modified":"2026-06-17T16:59:04","modified_gmt":"2026-06-17T09:59:04","slug":"nghi-dinh-132-ve-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-ve-giao-dich-lien-ket\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft: Quy \u0111\u1ecbnh quan tr\u1ecdng doanh nghi\u1ec7p c\u1ea7n bi\u1ebft"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 m\u1ed9t trong nh\u1eefng v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Quy \u0111\u1ecbnh n\u00e0y gi\u00fap c\u01a1 quan thu\u1ebf ki\u1ec3m so\u00e1t r\u1ee7i ro chuy\u1ec3n gi\u00e1, \u0111\u1ea3m b\u1ea3o giao d\u1ecbch \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng v\u00e0 n\u00e2ng cao t\u00ednh minh b\u1ea1ch trong ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh h\u1ed9i nh\u1eadp kinh t\u1ebf qu\u1ed1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p Vi\u1ec7t Nam, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p FDI, t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia ho\u1eb7c doanh nghi\u1ec7p c\u00f3 m\u00f4 h\u00ecnh c\u00f4ng ty m\u1eb9 &#8211; c\u00f4ng ty con th\u01b0\u1eddng ph\u00e1t sinh c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 mua b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, vay v\u1ed1n, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 ho\u1eb7c ph\u00e2n b\u1ed5 chi ph\u00ed n\u1ed9i b\u1ed9. V\u00ec v\u1eady, vi\u1ec7c hi\u1ec3u r\u00f5 Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf, h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb truy thu ho\u1eb7c x\u1eed ph\u1ea1t 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\/nghi-dinh-132-ve-giao-dich-lien-ket\/#Tong_quan_ve_Nghi_dinh_132_ve_giao_dich_lien_ket\" >T\u1ed5ng quan v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-ve-giao-dich-lien-ket\/#Pham_vi_ap_dung_cua_Nghi_dinh_132_ve_giao_dich_lien_ket\" >Ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 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\/nghi-dinh-132-ve-giao-dich-lien-ket\/#Nghi_dinh_132_ve_giao_dich_lien_ket_quy_dinh_nhu_the_nao_ve_quan_he_lien_ket\" >Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o v\u1ec1 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\/nghi-dinh-132-ve-giao-dich-lien-ket\/#Lien_ket_thong_qua_so_huu_von\" >Li\u00ean k\u1ebft th\u00f4ng qua 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\/nghi-dinh-132-ve-giao-dich-lien-ket\/#Lien_ket_thong_qua_khoan_vay_hoac_bao_lanh_tai_chinh\" >Li\u00ean k\u1ebft th\u00f4ng qua kho\u1ea3n vay ho\u1eb7c b\u1ea3o l\u00e3nh 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\/nghi-dinh-132-ve-giao-dich-lien-ket\/#Lien_ket_thong_qua_quyen_quan_ly_dieu_hanh\" >Li\u00ean k\u1ebft th\u00f4ng qua quy\u1ec1n qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh<\/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\/nghi-dinh-132-ve-giao-dich-lien-ket\/#Lien_ket_thong_qua_ca_nhan_kiem_soat\" >Li\u00ean k\u1ebft th\u00f4ng qua c\u00e1 nh\u00e2n ki\u1ec3m so\u00e1t<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-ve-giao-dich-lien-ket\/#Quy_dinh_ve_nguyen_tac_xac_dinh_gia_giao_dich_lien_ket_trong_Nghi_dinh_132\" >Quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft trong 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-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-ve-giao-dich-lien-ket\/#Ho_so_xac_dinh_gia_giao_dich_lien_ket_theo_Nghi_dinh_132\" >H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 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-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-ve-giao-dich-lien-ket\/#Ho_so_quoc_gia_Local_File\" >H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File)<\/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\/nghi-dinh-132-ve-giao-dich-lien-ket\/#Ho_so_toan_cau_Master_File\" >H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File)<\/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\/nghi-dinh-132-ve-giao-dich-lien-ket\/#Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\" >B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-ve-giao-dich-lien-ket\/#Quy_dinh_khong_che_chi_phi_lai_vay_trong_Nghi_dinh_132_ve_giao_dich_lien_ket\" >Quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay trong Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 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-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-ve-giao-dich-lien-ket\/#Nghia_vu_ke_khai_giao_dich_lien_ket_cua_doanh_nghiep\" >Ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p<\/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\/nghi-dinh-132-ve-giao-dich-lien-ket\/#Rui_ro_khi_doanh_nghiep_khong_tuan_thu_Nghi_dinh_132_ve_giao_dich_lien_ket\" >R\u1ee7i ro khi doanh nghi\u1ec7p kh\u00f4ng tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-ve-giao-dich-lien-ket\/#He_qua_neu_khong_tuan_thu_Nghi_dinh_132_ve_giao_dich_lien_ket\" >H\u1ec7 qu\u1ea3 n\u1ebfu kh\u00f4ng tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 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-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-ve-giao-dich-lien-ket\/#Giai_dap_thac_mac_Nghi_dinh_132_ve_giao_dich_lien_ket\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 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-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-ve-giao-dich-lien-ket\/#Nghi_dinh_132_ve_giao_dich_lien_ket_ap_dung_cho_nhung_doanh_nghiep_nao\" >Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft \u00e1p d\u1ee5ng cho nh\u1eefng doanh nghi\u1ec7p n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-ve-giao-dich-lien-ket\/#Doanh_nghiep_co_giao_dich_lien_ket_co_bat_buoc_phai_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_khong\" >Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 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-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-ve-giao-dich-lien-ket\/#Ho_so_xac_dinh_gia_giao_dich_lien_ket_can_luu_giu_trong_bao_lau\" >H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n l\u01b0u gi\u1eef trong bao l\u00e2u?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-ve-giao-dich-lien-ket\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-ve-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_ve_Nghi_dinh_132_ve_giao_dich_lien_ket\"><\/span><b>T\u1ed5ng quan v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4430\" aria-describedby=\"caption-attachment-4430\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4430\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-132-ve-giao-dich-lien-ket.jpg\" alt=\"Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-132-ve-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-132-ve-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-132-ve-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-132-ve-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-132-ve-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4430\" class=\"wp-caption-text\">Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><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;\"> \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 05\/11\/2020 nh\u1eb1m 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. V\u0103n b\u1ea3n n\u00e0y thay th\u1ebf c\u00e1c quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00f3 v\u1ec1 qu\u1ea3n l\u00fd giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1ed3ng th\u1eddi ho\u00e0n thi\u1ec7n c\u01a1 ch\u1ebf ki\u1ec3m so\u00e1t chuy\u1ec3n gi\u00e1 theo h\u01b0\u1edbng ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u00e0 khuy\u1ebfn ngh\u1ecb c\u1ee7a OECD v\u1ec1 ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf v\u00e0 chuy\u1ec3n l\u1ee3i nhu\u1eadn (BEPS).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee5c ti\u00eau ch\u00ednh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 \u0111\u1ea3m b\u1ea3o c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp, t\u1ee9c l\u00e0 \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch ph\u1ea3i t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y gi\u00fap:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u0103n ng\u1eeba h\u00e0nh vi chuy\u1ec3n l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 ki\u1ec3m so\u00e1t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng k\u00ea khai chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p nh\u1eb1m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea1o c\u01a1 s\u1edf ph\u00e1p l\u00fd \u0111\u1ec3 doanh nghi\u1ec7p x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch gi\u00e1 giao d\u1ecbch minh b\u1ea1ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 c\u01a1 quan thu\u1ebf trong vi\u1ec7c ph\u00e2n t\u00edch r\u1ee7i ro v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7u qu\u1ea3 h\u01a1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_ap_dung_cua_Nghi_dinh_132_ve_giao_dich_lien_ket\"><\/span><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 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;\">Theo quy \u0111\u1ecbnh, Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i Vi\u1ec7t Nam c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft trong k\u1ef3 t\u00ednh thu\u1ebf. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh bao g\u1ed3m vi\u1ec7c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, k\u00ea khai th\u00f4ng tin, l\u1eadp v\u00e0 l\u01b0u gi\u1eef h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c nh\u00f3m doanh nghi\u1ec7p th\u01b0\u1eddng thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 c\u00f4ng ty m\u1eb9, c\u00f4ng ty con ho\u1eb7c c\u00f4ng ty trong c\u00f9ng t\u1eadp \u0111o\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch vay v\u1ed1n, b\u1ea3o l\u00e3nh t\u00e0i ch\u00ednh v\u1edbi b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u1edbi b\u00ean c\u00f3 quan h\u1ec7 ki\u1ec3m so\u00e1t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh ho\u1eb7c chi ph\u1ed1i b\u1edfi m\u1ed9t t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ec9 doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p trong n\u01b0\u1edbc c\u0169ng c\u00f3 th\u1ec3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_132_ve_giao_dich_lien_ket_quy_dinh_nhu_the_nao_ve_quan_he_lien_ket\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4429\" aria-describedby=\"caption-attachment-4429\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4429\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-132-ve-giao-dich-lien-ket-quy-dinh-nhu-the-nao-ve-quan-he-lien-ket.jpg\" alt=\"Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-132-ve-giao-dich-lien-ket-quy-dinh-nhu-the-nao-ve-quan-he-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-132-ve-giao-dich-lien-ket-quy-dinh-nhu-the-nao-ve-quan-he-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-132-ve-giao-dich-lien-ket-quy-dinh-nhu-the-nao-ve-quan-he-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-132-ve-giao-dich-lien-ket-quy-dinh-nhu-the-nao-ve-quan-he-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-132-ve-giao-dich-lien-ket-quy-dinh-nhu-the-nao-ve-quan-he-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4429\" class=\"wp-caption-text\">Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng n\u1ed9i dung quan tr\u1ecdng nh\u1ea5t c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft hay kh\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh khi m\u1ed9t b\u00ean tham gia tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp v\u00e0o vi\u1ec7c \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 v\u00e0o b\u00ean c\u00f2n l\u1ea1i; ho\u1eb7c hai b\u00ean c\u00f9ng ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t, \u0111i\u1ec1u h\u00e0nh ho\u1eb7c chi ph\u1ed1i b\u1edfi m\u1ed9t b\u00ean th\u1ee9 ba.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn c\u1ee5 th\u1ec3:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lien_ket_thong_qua_so_huu_von\"><\/span><b>Li\u00ean k\u1ebft th\u00f4ng qua 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;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft khi m\u1ed9t b\u00ean tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp s\u1edf h\u1eefu t\u1eeb 25% v\u1ed1n g\u00f3p tr\u1edf l\u00ean c\u1ee7a b\u00ean c\u00f2n l\u1ea1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5: <\/b><span style=\"font-weight: 400;\">C\u00f4ng ty A s\u1edf h\u1eefu 30% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a C\u00f4ng ty B th\u00ec hai doanh nghi\u1ec7p n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, tr\u01b0\u1eddng h\u1ee3p hai doanh nghi\u1ec7p c\u00f9ng ch\u1ecbu s\u1ef1 s\u1edf h\u1eefu t\u1eeb m\u1ed9t b\u00ean th\u1ee9 ba v\u1edbi t\u1ef7 l\u1ec7 v\u1ed1n \u0111\u1ea1t m\u1ee9c quy \u0111\u1ecbnh c\u0169ng \u0111\u01b0\u1ee3c xem l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lien_ket_thong_qua_khoan_vay_hoac_bao_lanh_tai_chinh\"><\/span><b>Li\u00ean k\u1ebft th\u00f4ng qua kho\u1ea3n vay ho\u1eb7c b\u1ea3o l\u00e3nh t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quan h\u1ec7 li\u00ean k\u1ebft c\u00f3 th\u1ec3 ph\u00e1t sinh khi m\u1ed9t doanh nghi\u1ec7p cung c\u1ea5p kho\u1ea3n vay, b\u1ea3o l\u00e3nh ho\u1eb7c h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p kh\u00e1c n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 t\u1ef7 l\u1ec7 kho\u1ea3n vay so v\u1edbi v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 t\u1ed5ng d\u01b0 n\u1ee3 theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u00f3m tr\u01b0\u1eddng h\u1ee3p th\u01b0\u1eddng g\u1eb7p \u1edf c\u00e1c doanh nghi\u1ec7p c\u00f3 m\u00f4 h\u00ecnh t\u1eadp \u0111o\u00e0n ho\u1eb7c c\u00f4ng ty m\u1eb9 h\u1ed7 tr\u1ee3 v\u1ed1n cho c\u00f4ng ty con.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lien_ket_thong_qua_quyen_quan_ly_dieu_hanh\"><\/span><b>Li\u00ean k\u1ebft th\u00f4ng qua quy\u1ec1n qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu m\u1ed9t doanh nghi\u1ec7p c\u00f3 quy\u1ec1n b\u1ed5 nhi\u1ec7m nh\u00e2n s\u1ef1 qu\u1ea3n l\u00fd, ki\u1ec3m so\u00e1t ho\u1eb7c tham gia quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh, ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p kh\u00e1c th\u00ec c\u00f3 th\u1ec3 ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lien_ket_thong_qua_ca_nhan_kiem_soat\"><\/span><b>Li\u00ean k\u1ebft th\u00f4ng qua c\u00e1 nh\u00e2n ki\u1ec3m so\u00e1t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p c\u00f9ng ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t c\u00e1 nh\u00e2n th\u00f4ng qua quy\u1ec1n s\u1edf h\u1eefu v\u1ed1n ho\u1eb7c quy\u1ec1n \u0111i\u1ec1u h\u00e0nh c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem l\u00e0 b\u00ean li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c quan h\u1ec7 li\u00ean k\u1ebft c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng v\u00ec \u0111\u00e2y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1 v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.<\/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=\"Quy_dinh_ve_nguyen_tac_xac_dinh_gia_giao_dich_lien_ket_trong_Nghi_dinh_132\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft trong Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m c\u1ed1t l\u00f5i c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 y\u00eau c\u1ea7u doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111\u00f3, m\u1ee9c gi\u00e1 ho\u1eb7c \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c xem x\u00e9t t\u01b0\u01a1ng \u0111\u1ed3ng v\u1edbi giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp trong \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng t\u1ef1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1eb7c \u0111i\u1ec3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n v\u00e0 r\u1ee7i ro c\u1ee7a t\u1eebng b\u00ean tham gia giao d\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n kinh t\u1ebf, th\u1ecb tr\u01b0\u1eddng.<\/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 ph\u00f9 h\u1ee3p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ph\u00e2n t\u00edch n\u00e0y gi\u00fap ch\u1ee9ng minh r\u1eb1ng giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t kinh t\u1ebf, tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 ho\u1eb7c x\u00e1c \u0111\u1ecbnh l\u1ea1i ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_xac_dinh_gia_giao_dich_lien_ket_theo_Nghi_dinh_132\"><\/span><b>H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 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;\"><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/lap-ho-so-giao-dich-lien-ket\/\">l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u1ea7n chu\u1ea9n b\u1ecb h\u1ec7 th\u1ed1ng t\u00e0i li\u1ec7u ch\u1ee9ng minh t\u00ednh ph\u00f9 h\u1ee3p c\u1ee7a giao d\u1ecbch.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd bao g\u1ed3m:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_quoc_gia_Local_File\"><\/span><b>H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 t\u00e0i li\u1ec7u m\u00f4 t\u1ea3 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh t\u1ea1i doanh nghi\u1ec7p Vi\u1ec7t Nam, ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n v\u00e0 r\u1ee7i ro (FAR Analysis), c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_toan_cau_Master_File\"><\/span><b>H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 n\u00e0y cung c\u1ea5p th\u00f4ng tin t\u1ed5ng quan v\u1ec1 t\u1eadp \u0111o\u00e0n, m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng, chi\u1ebfn l\u01b0\u1ee3c kinh doanh v\u00e0 ch\u00ednh s\u00e1ch giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean ph\u1ea1m vi to\u00e0n c\u1ea7u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\"><\/span><b>B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u1ed9c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, vi\u1ec7c x\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh gi\u00e1 \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch, l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n gi\u1eefa h\u1ed3 s\u01a1 thu\u1ebf, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 d\u1eef li\u1ec7u ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf. Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn chuy\u00ean m\u00f4n ph\u1ee5 tr\u00e1ch, vi\u1ec7c tham kh\u1ea3o <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-giao-dich-lien-ket\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> l\u00e0 gi\u1ea3i ph\u00e1p gi\u00fap r\u00e0 so\u00e1t r\u1ee7i ro, h\u1ed7 tr\u1ee3 l\u1eadp h\u1ed3 s\u01a1 v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c y\u00eau c\u1ea7u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_khong_che_chi_phi_lai_vay_trong_Nghi_dinh_132_ve_giao_dich_lien_ket\"><\/span><b>Quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay trong Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4428\" aria-describedby=\"caption-attachment-4428\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4428\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-dinh-khong-che-chi-phi-lai-vay-trong-Nghi-dinh-132-ve-giao-dich-lien-ket.jpg\" alt=\"Quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay trong Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-dinh-khong-che-chi-phi-lai-vay-trong-Nghi-dinh-132-ve-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-dinh-khong-che-chi-phi-lai-vay-trong-Nghi-dinh-132-ve-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-dinh-khong-che-chi-phi-lai-vay-trong-Nghi-dinh-132-ve-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-dinh-khong-che-chi-phi-lai-vay-trong-Nghi-dinh-132-ve-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-dinh-khong-che-chi-phi-lai-vay-trong-Nghi-dinh-132-ve-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4428\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay trong Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t n\u1ed9i dung \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p quan t\u00e2m trong Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 quy \u0111\u1ecbnh gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111\u00f3, t\u1ed5ng chi ph\u00ed l\u00e3i vay thu\u1ea7n ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng chi ph\u00ed l\u00e3i vay thu\u1ea7n v\u00e0 chi ph\u00ed kh\u1ea5u hao trong k\u1ef3 (ch\u1ec9 ti\u00eau t\u01b0\u01a1ng t\u1ef1 EBITDA).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c kh\u1ed1ng ch\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo theo quy \u0111\u1ecbnh, v\u1edbi \u0111i\u1ec1u ki\u1ec7n \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u ph\u00e1p l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y nh\u1eb1m h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p s\u1eed d\u1ee5ng kho\u1ea3n vay n\u1ed9i b\u1ed9 qu\u00e1 l\u1edbn \u0111\u1ec3 l\u00e0m t\u0103ng chi ph\u00ed t\u00e0i ch\u00ednh, gi\u1ea3m thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/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\/cach-tinh-ebitda-theo-nghi-dinh-132\/\">C\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_ke_khai_giao_dich_lien_ket_cua_doanh_nghiep\"><\/span><b>Ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n th\u1ef1c hi\u1ec7n k\u00ea khai th\u00f4ng tin theo m\u1eabu quy \u0111\u1ecbnh khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 n\u1ed9i dung c\u1ea7n 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 \u0111\u00fang doanh nghi\u1ec7p c\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 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;\">L\u01b0u tr\u1eef t\u00e0i li\u1ec7u ch\u1ee9ng minh theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 h\u1ea1n ch\u1ebf sai s\u00f3t trong qu\u00e1 tr\u00ecnh k\u00ea khai, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/ke-khai-giao-dich-lien-ket-tren-htkk\/\">k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, t\u1eeb c\u00e1ch x\u00e1c \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai \u0111\u1ebfn quy tr\u00ecnh l\u1eadp ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf. Vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u00ednh x\u00e1c ngay t\u1eeb b\u01b0\u1edbc k\u00ea khai gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh ho\u1eb7c x\u1eed ph\u1ea1t do thi\u1ebfu th\u00f4ng tin.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_khi_doanh_nghiep_khong_tuan_thu_Nghi_dinh_132_ve_giao_dich_lien_ket\"><\/span><b>R\u1ee7i ro khi doanh nghi\u1ec7p kh\u00f4ng tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4427\" aria-describedby=\"caption-attachment-4427\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4427\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-va-he-qua-khi-doanh-nghiep-khong-tuan-thu-Nghi-dinh-132-ve-giao-dich-lien-ket.jpg\" alt=\"R\u1ee7i ro v\u00e0 h\u1ec7 qu\u1ea3 khi doanh nghi\u1ec7p kh\u00f4ng tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-va-he-qua-khi-doanh-nghiep-khong-tuan-thu-Nghi-dinh-132-ve-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-va-he-qua-khi-doanh-nghiep-khong-tuan-thu-Nghi-dinh-132-ve-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-va-he-qua-khi-doanh-nghiep-khong-tuan-thu-Nghi-dinh-132-ve-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-va-he-qua-khi-doanh-nghiep-khong-tuan-thu-Nghi-dinh-132-ve-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Rui-ro-va-he-qua-khi-doanh-nghiep-khong-tuan-thu-Nghi-dinh-132-ve-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4427\" class=\"wp-caption-text\">R\u1ee7i ro v\u00e0 h\u1ec7 qu\u1ea3 khi doanh nghi\u1ec7p kh\u00f4ng tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nhi\u1ec1u h\u1ec7 qu\u1ea3 nh\u01b0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecb \u1ea5n \u0111\u1ecbnh l\u1ea1i gi\u00e1 giao d\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecb \u0111i\u1ec1u ch\u1ec9nh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecb truy thu thu\u1ebf v\u00e0 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t, v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi, vi\u1ec7c thi\u1ebfu h\u1ed3 s\u01a1 ho\u1eb7c kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u00f3 th\u1ec3 l\u00e0m t\u0103ng \u0111\u00e1ng k\u1ec3 r\u1ee7i ro trong qu\u00e1 tr\u00ecnh thanh tra thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_qua_neu_khong_tuan_thu_Nghi_dinh_132_ve_giao_dich_lien_ket\"><\/span><b>H\u1ec7 qu\u1ea3 n\u1ebfu kh\u00f4ng tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 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;\">Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111\u1ebfn ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 \u0111\u00fang th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh. Vi\u1ec7c ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, thi\u1ebfu ph\u1ee5 l\u1ee5c ho\u1eb7c kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 k\u00ea khai theo quy \u0111\u1ecbnh c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn c\u00e1c m\u1ee9c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh kh\u00e1c nhau. Theo Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m tra th\u1eddi h\u1ea1n k\u00ea khai, chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c li\u00ean quan \u0111\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng m\u1ee9c x\u1eed ph\u1ea1t khi vi ph\u1ea1m th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Th\u1eddi h\u1ea1n\/ H\u00e0nh vi vi ph\u1ea1m<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c ph\u1ea1t t\u01b0\u01a1ng \u1ee9ng \u00e1p d\u1ee5ng<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 05 ng\u00e0y v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 30 ng\u00e0y (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p b\u1ecb ph\u1ea1t c\u1ea3nh c\u00e1o)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 31 ng\u00e0y \u0111\u1ebfn 60 ng\u00e0y\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 61 ng\u00e0y \u0111\u1ebfn 90 ng\u00e0y<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 8.000.000 \u0111\u1ed3ng \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 91 ng\u00e0y tr\u1edf l\u00ean nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 8.000.000 \u0111\u1ed3ng \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 8.000.000 \u0111\u1ed3ng \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng n\u1ed9p c\u00e1c ph\u1ee5 l\u1ee5c theo 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 k\u00e8m theo h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 8.000.000 \u0111\u1ed3ng \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, theo Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 c\u1ea7n quan t\u00e2m \u0111\u1ebfn vi\u1ec7c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft m\u00e0 c\u00f2n ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ph\u1ee5 l\u1ee5c \u0111i k\u00e8m \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh. Vi\u1ec7c ch\u1eadm n\u1ed9p ho\u1eb7c thi\u1ebfu t\u00e0i li\u1ec7u c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p ph\u00e1t sinh chi ph\u00ed x\u1eed ph\u1ea1t v\u00e0 gia t\u0103ng r\u1ee7i ro trong qu\u00e1 tr\u00ecnh c\u01a1 quan thu\u1ebf ki\u1ec3m tra, thanh tra.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_Nghi_dinh_132_ve_giao_dich_lien_ket\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_132_ve_giao_dich_lien_ket_ap_dung_cho_nhung_doanh_nghiep_nao\"><\/span>Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft \u00e1p d\u1ee5ng cho nh\u1eefng doanh nghi\u1ec7p n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNgh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i Vi\u1ec7t Nam c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft trong k\u1ef3 t\u00ednh thu\u1ebf. \u0110\u1ed1i t\u01b0\u1ee3ng th\u01b0\u1eddng g\u1eb7p bao g\u1ed3m doanh nghi\u1ec7p FDI, c\u00f4ng ty con c\u1ee7a t\u1eadp \u0111o\u00e0n n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch vay v\u1ed1n, mua b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c chuy\u1ec3n giao t\u00e0i s\u1ea3n v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 ki\u1ec3m so\u00e1t, chi ph\u1ed1i. Ngo\u00e0i doanh nghi\u1ec7p c\u00f3 y\u1ebfu t\u1ed1 n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p trong n\u01b0\u1edbc c\u0169ng c\u00f3 th\u1ec3 thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh n\u1ebfu ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft theo c\u00e1c ti\u00eau ch\u00ed \u0111\u01b0\u1ee3c 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=\"Doanh_nghiep_co_giao_dich_lien_ket_co_bat_buoc_phai_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_khong\"><\/span>Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 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\tKh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec1u b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. Theo Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1nh gi\u00e1 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Ho_so_xac_dinh_gia_giao_dich_lien_ket_can_luu_giu_trong_bao_lau\"><\/span>H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n l\u01b0u gi\u1eef trong bao l\u00e2u?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n l\u01b0u gi\u1eef h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c gi\u1ea3i tr\u00ecnh, ki\u1ec3m tra, thanh tra thu\u1ebf theo th\u1eddi h\u1ea1n l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb, h\u1ed3 s\u01a1 k\u1ebf to\u00e1n v\u00e0 ph\u00e1p lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh. Doanh nghi\u1ec7p n\u00ean x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 g\u1ed3m: H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1, H\u1ee3p \u0111\u1ed3ng giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft, T\u00e0i li\u1ec7u ph\u00e2n t\u00edch FAR Analysis v\u00e0 B\u00e1o c\u00e1o ph\u00e2n t\u00edch so s\u00e1nh v\u00e0 d\u1eef li\u1ec7u tham chi\u1ebfu.                     <\/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\": \"Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft \u00e1p d\u1ee5ng cho nh\u1eefng doanh nghi\u1ec7p n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i Vi\u1ec7t Nam c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft trong k\u1ef3 t\u00ednh thu\u1ebf. \u0110\u1ed1i t\u01b0\u1ee3ng th\u01b0\u1eddng g\u1eb7p bao g\u1ed3m doanh nghi\u1ec7p FDI, c\u00f4ng ty con c\u1ee7a t\u1eadp \u0111o\u00e0n n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch vay v\u1ed1n, mua b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c chuy\u1ec3n giao t\u00e0i s\u1ea3n v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 ki\u1ec3m so\u00e1t, chi ph\u1ed1i. Ngo\u00e0i doanh nghi\u1ec7p c\u00f3 y\u1ebfu t\u1ed1 n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p trong n\u01b0\u1edbc c\u0169ng c\u00f3 th\u1ec3 thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh n\u1ebfu ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft theo c\u00e1c ti\u00eau ch\u00ed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec1u b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. Theo Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1nh gi\u00e1 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n l\u01b0u gi\u1eef trong bao l\u00e2u?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n l\u01b0u gi\u1eef h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c gi\u1ea3i tr\u00ecnh, ki\u1ec3m tra, thanh tra thu\u1ebf theo th\u1eddi h\u1ea1n l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb, h\u1ed3 s\u01a1 k\u1ebf to\u00e1n v\u00e0 ph\u00e1p lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh. Doanh nghi\u1ec7p n\u00ean x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 g\u1ed3m: H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1, H\u1ee3p \u0111\u1ed3ng giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft, T\u00e0i li\u1ec7u ph\u00e2n t\u00edch FAR Analysis v\u00e0 B\u00e1o c\u00e1o ph\u00e2n t\u00edch so s\u00e1nh v\u00e0 d\u1eef li\u1ec7u tham chi\u1ebfu.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c x\u00e2y d\u1ef1ng m\u00f4i tr\u01b0\u1eddng kinh doanh minh b\u1ea1ch, ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n gi\u00e1 v\u00e0 \u0111\u1ea3m b\u1ea3o ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c hi\u1ec3u \u0111\u00fang quy \u0111\u1ecbnh kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 x\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb thu\u1ebf hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf, m\u1ed7i doanh nghi\u1ec7p c\u00f3 m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng, c\u01a1 c\u1ea5u v\u1ed1n v\u00e0 lo\u1ea1i h\u00ecnh giao d\u1ecbch kh\u00e1c nhau. V\u00ec v\u1eady, vi\u1ec7c \u0111\u00e1nh gi\u00e1 quan h\u1ec7 li\u00ean k\u1ebft, l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ph\u00f9 h\u1ee3p c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u1ef1a tr\u00ean \u0111\u1eb7c \u0111i\u1ec3m c\u1ee5 th\u1ec3 c\u1ee7a t\u1eebng doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\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\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/a><\/strong><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n 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) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 m\u1ed9t trong nh\u1eefng v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Quy \u0111\u1ecbnh n\u00e0y gi\u00fap c\u01a1 quan thu\u1ebf ki\u1ec3m so\u00e1t r\u1ee7i [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4430,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4426","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\/4426","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=4426"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4426\/revisions"}],"predecessor-version":[{"id":4431,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4426\/revisions\/4431"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4430"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4426"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4426"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4426"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}