{"id":4469,"date":"2026-06-25T09:47:16","date_gmt":"2026-06-25T02:47:16","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4469"},"modified":"2026-06-25T09:47:16","modified_gmt":"2026-06-25T02:47:16","slug":"xac-dinh-gia-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/xac-dinh-gia-giao-dich-lien-ket\/","title":{"rendered":"X\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 nh\u1eefng \u0111i\u1ec1u doanh nghi\u1ec7p FDI c\u1ea7n bi\u1ebft"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 m\u1ed9t trong nh\u1eefng v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng doanh nghi\u1ec7p FDI c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh thu\u1ebf v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb truy thu, x\u1eed ph\u1ea1t. Khung ph\u00e1p l\u00fd c\u1ed1t l\u00f5i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-20-2025-ND-CP-sua-doi-Nghi-dinh-132-2020-ND-%D0%A1%D0%A0-quan-ly-thue-doanh-nghiep-co-giao-dich-lien-ket-642785.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 c\u00e1c \u0111\u1ecbnh h\u01b0\u1edbng c\u1eadp nh\u1eadt trong n\u0103m 2026, doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u r\u00f5 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp, c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1, kho\u1ea3ng gi\u00e1 tr\u1ecb chu\u1ea9n c\u0169ng nh\u01b0 ngh\u0129a v\u1ee5 k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap doanh nghi\u1ec7p h\u1ec7 th\u1ed1ng to\u00e0n b\u1ed9 quy tr\u00ecnh x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, nh\u1eadn di\u1ec7n r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p v\u00e0 l\u1ef1a ch\u1ecdn h\u01b0\u1edbng x\u1eed l\u00fd ph\u00f9 h\u1ee3p \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng b\u1ea3o v\u1ec7 m\u00ecnh tr\u01b0\u1edbc c\u00e1c cu\u1ed9c thanh tra thu\u1ebf.\u00a0<\/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\/xac-dinh-gia-giao-dich-lien-ket\/#Xac_dinh_gia_giao_dich_lien_ket_la_gi_va_vi_sao_quan_trong\" >X\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec v\u00e0 v\u00ec sao quan tr\u1ecdng?<\/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\/xac-dinh-gia-giao-dich-lien-ket\/#Khung_phap_ly_cot_loi_xac_dinh_gia_giao_dich_lien_ket\" >Khung ph\u00e1p l\u00fd c\u1ed1t l\u00f5i x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/xac-dinh-gia-giao-dich-lien-ket\/#Hai_nguyen_tac_cot_loi_chi_phoi_toan_bo_viec_dinh_gia\" >Hai nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i chi ph\u1ed1i to\u00e0n b\u1ed9 vi\u1ec7c \u0111\u1ecbnh gi\u00e1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/xac-dinh-gia-giao-dich-lien-ket\/#05_phuong_phap_xac_dinh_gia_giao_dich_lien_ket\" >05 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/xac-dinh-gia-giao-dich-lien-ket\/#Khoang_gia_tri_giao_dich_doc_lap_chuan\" >Kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/xac-dinh-gia-giao-dich-lien-ket\/#Quy_trinh_xac_dinh_gia_giao_dich_lien_ket_chuan_quy_dinh\" >Quy tr\u00ecnh x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n quy \u0111\u1ecbnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/xac-dinh-gia-giao-dich-lien-ket\/#Ke_khai_va_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket\" >K\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 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-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/xac-dinh-gia-giao-dich-lien-ket\/#Ve_nghia_vu_ke_khai\" >V\u1ec1 ngh\u0129a v\u1ee5 k\u00ea khai<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/xac-dinh-gia-giao-dich-lien-ket\/#Ve_nghia_vu_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket\" >V\u1ec1 ngh\u0129a v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/xac-dinh-gia-giao-dich-lien-ket\/#Nhung_rui_ro_thuong_gap_khi_xac_dinh_gia_giao_dich_lien_ket\" >Nh\u1eefng r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p khi x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/xac-dinh-gia-giao-dich-lien-ket\/#Khong_ke_khai_ke_khai_thieu_hoac_su_dung_sai_bieu_mau\" >Kh\u00f4ng k\u00ea khai, k\u00ea khai thi\u1ebfu ho\u1eb7c s\u1eed d\u1ee5ng sai bi\u1ec3u m\u1eabu<\/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\/xac-dinh-gia-giao-dich-lien-ket\/#Khong_lap_hoac_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_khong_dung_thoi_han\" >Kh\u00f4ng l\u1eadp ho\u1eb7c l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u00fang th\u1eddi h\u1ea1n<\/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\/xac-dinh-gia-giao-dich-lien-ket\/#Du_lieu_so_sanh_khong_phu_hop_lua_chon_sai_phuong_phap_xac_dinh_gia\" >D\u1eef li\u1ec7u so s\u00e1nh kh\u00f4ng ph\u00f9 h\u1ee3p, l\u1ef1a ch\u1ecdn sai ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/xac-dinh-gia-giao-dich-lien-ket\/#Thieu_nhat_quan_khi_co_quan_thue_yeu_cau_cung_cap_thong_tin\" >Thi\u1ebfu nh\u1ea5t qu\u00e1n khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/xac-dinh-gia-giao-dich-lien-ket\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/xac-dinh-gia-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><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\/xac-dinh-gia-giao-dich-lien-ket\/#Giai_dap_thac_mac_khi_xac_dinh_gia_giao_dich_lien_ket\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc khi x\u00e1c \u0111\u1ecbnh gi\u00e1 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\/xac-dinh-gia-giao-dich-lien-ket\/#Bo_phan_ke_toan_noi_bo_co_tu_lam_duoc_ho_so_xac_dinh_gia_khong\" >B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 t\u1ef1 l\u00e0m \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u00f4ng?<\/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\/xac-dinh-gia-giao-dich-lien-ket\/#Doanh_nghiep_co_giao_dich_lien_ket_nhung_doanh_thu_nho_co_phai_lap_ho_so_khong\" >Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng doanh thu nh\u1ecf c\u00f3 ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 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\/xac-dinh-gia-giao-dich-lien-ket\/#Neu_khong_lap_ho_so_giao_dich_lien_ket_co_bi_phat_khong\" >N\u1ebfu kh\u00f4ng l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/xac-dinh-gia-giao-dich-lien-ket\/#Khi_nao_nen_tu_lap_ho_so_giao_dich_lien_ket_va_khi_nao_thue_don_vi_tu_van\" >Khi n\u00e0o n\u00ean t\u1ef1 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 khi n\u00e0o thu\u00ea \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/xac-dinh-gia-giao-dich-lien-ket\/#Doanh_nghiep_thuong_mai_nen_chon_phuong_phap_dinh_gia_nao\" >Doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i n\u00ean ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_gia_giao_dich_lien_ket_la_gi_va_vi_sao_quan_trong\"><\/span><b>X\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec v\u00e0 v\u00ec sao quan tr\u1ecdng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 giao d\u1ecbch ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, \u0111i\u1ec3n h\u00ecnh l\u00e0 quan h\u1ec7 c\u00f4ng ty m\u1eb9 &#8211; c\u00f4ng ty con, c\u00e1c c\u00f4ng ty c\u00f9ng ch\u1ee7 s\u1edf h\u1eefu, ho\u1eb7c c\u00e1c b\u00ean c\u00f3 quy\u1ec1n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n l\u1eabn nhau. V\u00ec c\u00e1c b\u00ean n\u00e0y c\u00f3 th\u1ec3 chi ph\u1ed1i quy\u1ebft \u0111\u1ecbnh c\u1ee7a nhau, gi\u00e1 trong giao d\u1ecbch c\u1ee7a h\u1ecd kh\u00f4ng h\u00ecnh th\u00e0nh m\u1ed9t c\u00e1ch kh\u00e1ch quan nh\u01b0 giao d\u1ecbch gi\u1eefa hai b\u00ean \u0111\u1ed9c l\u1eadp tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 vi\u1ec7c ch\u1ee9ng minh r\u1eb1ng m\u1ee9c gi\u00e1 (ho\u1eb7c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn) m\u00e0 doanh nghi\u1ec7p \u00e1p d\u1ee5ng v\u1edbi b\u00ean li\u00ean k\u1ebft t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi m\u1ee9c m\u00e0 c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp s\u1ebd th\u1ecfa thu\u1eadn trong \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng t\u1ef1, t\u1ee9c tu\u00e2n theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp (Arm&#8217;s Length Principle).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y quan tr\u1ecdng v\u00ec ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) ph\u1ee5 thu\u1ed9c tr\u1ef1c ti\u1ebfp v\u00e0o c\u00e1c con s\u1ed1 \u0111\u00f3. N\u1ebfu doanh nghi\u1ec7p b\u00e1n cho c\u00f4ng ty m\u1eb9 v\u1edbi gi\u00e1 th\u1ea5p h\u01a1n th\u1ecb tr\u01b0\u1eddng ho\u1eb7c tr\u1ea3 ph\u00ed d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 cao b\u1ea5t th\u01b0\u1eddng, l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf t\u1ea1i Vi\u1ec7t Nam b\u1ecb gi\u1ea3m v\u00e0 \u0111\u00e2y ch\u00ednh l\u00e0 \u0111i\u1ec3m c\u01a1 quan thu\u1ebf t\u1eadp trung thanh tra. Khi gi\u00e1 kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u00fang, doanh nghi\u1ec7p \u0111\u1ed1i m\u1eb7t v\u1edbi vi\u1ec7c b\u1ecb \u1ea5n \u0111\u1ecbnh l\u1ea1i l\u1ee3i nhu\u1eadn, truy thu thu\u1ebf, t\u00ednh l\u00e3i ch\u1eadm n\u1ed9p v\u00e0 x\u1eed ph\u1ea1t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khung_phap_ly_cot_loi_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Khung ph\u00e1p l\u00fd c\u1ed1t l\u00f5i x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4471\" aria-describedby=\"caption-attachment-4471\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4471\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Khung-phap-ly-cot-loi-xac-dinh-gia-giao-dich-lien-ket.jpg\" alt=\"Khung ph\u00e1p l\u00fd c\u1ed1t l\u00f5i x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Khung-phap-ly-cot-loi-xac-dinh-gia-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Khung-phap-ly-cot-loi-xac-dinh-gia-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Khung-phap-ly-cot-loi-xac-dinh-gia-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Khung-phap-ly-cot-loi-xac-dinh-gia-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Khung-phap-ly-cot-loi-xac-dinh-gia-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4471\" class=\"wp-caption-text\">Khung ph\u00e1p l\u00fd c\u1ed1t l\u00f5i x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n n\u1ec1n t\u1ea3ng hi\u1ec7n h\u00e0nh l\u00e0 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2020. \u0110\u1ebfn n\u0103m 2025, khung n\u00e0y \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh quan tr\u1ecdng b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP ban h\u00e0nh ng\u00e0y 10\/02\/2025, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 27\/03\/2025 v\u00e0 \u00e1p d\u1ee5ng ngay cho k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2024. Nh\u1eefng thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft qua quan h\u1ec7 vay v\u1ed1n \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i: Chuy\u1ec3n t\u1eeb c\u00e1ch x\u00e9t theo t\u1eebng kho\u1ea3n vay ri\u00eang l\u1ebb sang x\u00e9t tr\u00ean t\u1ed5ng d\u01b0 n\u1ee3 vay, h\u1ea1n ch\u1ebf vi\u1ec7c chia nh\u1ecf kho\u1ea3n vay \u0111\u1ec3 n\u00e9 ng\u01b0\u1ee1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lo\u1ea1i tr\u1eeb m\u1ed9t s\u1ed1 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u1ecfi di\u1ec7n b\u00ean li\u00ean k\u1ebft: Ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng cho vay nh\u01b0ng kh\u00f4ng tham gia \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p \u0111i vay th\u00ec kh\u00f4ng b\u1ecb coi l\u00e0 b\u00ean li\u00ean k\u1ebft, \u0110\u00e2y l\u00e0 s\u1ef1 thay \u0111\u1ed5i n\u1ed5i b\u1eadt gi\u00fap doanh nghi\u1ec7p g\u1ee1 b\u1ecf \u00e1p l\u1ef1c vay v\u1ed1n ng\u00e2n h\u00e0ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thay th\u1ebf to\u00e0n b\u1ed9 Ph\u1ee5 l\u1ee5c I (t\u1edd khai th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft) b\u1eb1ng bi\u1ec3u m\u1eabu m\u1edbi, doanh nghi\u1ec7p ph\u1ea3i d\u00f9ng \u0111\u00fang m\u1eabu khi quy\u1ebft to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1edf r\u1ed9ng tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc trong cung c\u1ea5p th\u00f4ng tin cho c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>M\u1ed9t l\u01b0u \u00fd cho n\u0103m 2026:<\/b><span style=\"font-weight: 400;\"> Ch\u00ednh ph\u1ee7 \u0111\u00e3 c\u00f4ng b\u1ed1 d\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh m\u1edbi thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020 (d\u1ef1 ki\u1ebfn \u00e1p d\u1ee5ng t\u1eeb 01\/7\/2026). V\u00ec \u0111\u00e2y l\u00e0 l\u0129nh v\u1ef1c \u0111ang bi\u1ebfn \u0111\u1ed9ng, doanh nghi\u1ec7p n\u00ean theo d\u00f5i s\u00e1t v\u00e0 r\u00e0 so\u00e1t l\u1ea1i ch\u00ednh s\u00e1ch gi\u00e1 n\u1ed9i b\u1ed9 theo t\u1eebng k\u1ef3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hai_nguyen_tac_cot_loi_chi_phoi_toan_bo_viec_dinh_gia\"><\/span><b>Hai nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i chi ph\u1ed1i to\u00e0n b\u1ed9 vi\u1ec7c \u0111\u1ecbnh gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi ph\u01b0\u01a1ng ph\u00e1p v\u00e0 b\u01b0\u1edbc t\u00ednh to\u00e1n b\u00ean d\u01b0\u1edbi \u0111\u1ec1u xoay quanh hai nguy\u00ean t\u1eafc n\u1ec1n t\u1ea3ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp: Gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c so s\u00e1nh v\u00e0 x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi giao d\u1ecbch \u0111\u1ed9c l\u1eadp c\u00f3 c\u00f9ng \u0111i\u1ec1u ki\u1ec7n. Doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 ch\u1ee7 \u0111\u1ed9ng lo\u1ea1i tr\u1eeb c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf do quan h\u1ec7 li\u00ean k\u1ebft chi ph\u1ed1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc b\u1ea3n ch\u1ea5t quy\u1ebft \u0111\u1ecbnh h\u00ecnh th\u1ee9c: C\u01a1 quan thu\u1ebf \u0111\u00e1nh gi\u00e1 ngh\u0129a v\u1ee5 thu\u1ebf d\u1ef1a tr\u00ean b\u1ea3n ch\u1ea5t kinh t\u1ebf th\u1ef1c c\u1ee7a giao d\u1ecbch v\u00e0 gi\u00e1 tr\u1ecb th\u1ef1c s\u1ef1 t\u1ea1o ra, ch\u1ee9 kh\u00f4ng ch\u1ec9 d\u1ef1a tr\u00ean h\u00ecnh th\u1ee9c h\u1ee3p \u0111\u1ed3ng. M\u1ed9t kho\u1ea3n ph\u00ed d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 ch\u1ec9 \u0111\u01b0\u1ee3c tr\u1eeb khi d\u1ecbch v\u1ee5 \u0111\u00f3 c\u00f3 gi\u00e1 tr\u1ecb th\u01b0\u01a1ng m\u1ea1i th\u1ef1c, ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 kh\u00f4ng tr\u00f9ng l\u1eafp.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"05_phuong_phap_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>05 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4472\" aria-describedby=\"caption-attachment-4472\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4472\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/05-phuong-phap-xac-dinh-gia-giao-dich-lien-ket.jpg\" alt=\"05 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/05-phuong-phap-xac-dinh-gia-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/05-phuong-phap-xac-dinh-gia-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/05-phuong-phap-xac-dinh-gia-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/05-phuong-phap-xac-dinh-gia-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/05-phuong-phap-xac-dinh-gia-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4472\" class=\"wp-caption-text\">05 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132 quy \u0111\u1ecbnh 05 ph\u01b0\u01a1ng ph\u00e1p, doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p nh\u1ea5t d\u1ef1a tr\u00ean b\u1ea3n ch\u1ea5t giao d\u1ecbch v\u00e0 m\u1ee9c \u0111\u1ed9 s\u1eb5n c\u00f3 c\u1ee7a d\u1eef li\u1ec7u so s\u00e1nh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (CUP): So s\u00e1nh tr\u1ef1c ti\u1ebfp gi\u00e1 c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi gi\u00e1 c\u1ee7a giao d\u1ecbch \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng. \u0110\u01b0\u1ee3c \u01b0u ti\u00ean h\u00e0ng \u0111\u1ea7u khi c\u00f3 d\u1eef li\u1ec7u so s\u00e1nh t\u01b0\u01a1ng \u0111\u1ed3ng cao, v\u00ed d\u1ee5 c\u00f9ng m\u1ed9t s\u1ea3n ph\u1ea9m b\u00e1n cho c\u00f4ng ty m\u1eb9 v\u00e0 b\u00e1n cho kh\u00e1ch h\u00e0ng \u0111\u1ed9c l\u1eadp.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i: L\u1ea5y gi\u00e1 b\u00e1n l\u1ea1i cho b\u00ean \u0111\u1ed9c l\u1eadp tr\u1eeb \u0111i t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p h\u1ee3p l\u00fd, th\u01b0\u1eddng \u00e1p d\u1ee5ng cho \u0111\u01a1n v\u1ecb ph\u00e2n ph\u1ed1i, th\u01b0\u01a1ng m\u1ea1i ch\u1ec9 mua t\u1eeb b\u00ean li\u00ean k\u1ebft v\u00e0 b\u00e1n l\u1ea1i m\u00e0 kh\u00f4ng l\u00e0m thay \u0111\u1ed5i b\u1ea3n ch\u1ea5t h\u00e0ng h\u00f3a.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i: L\u1ea5y gi\u00e1 v\u1ed1n c\u1ed9ng th\u00eam t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p h\u1ee3p l\u00fd, ph\u00f9 h\u1ee3p v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, gia c\u00f4ng cho b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n (TNMM): so s\u00e1nh c\u00e1c ch\u1ec9 s\u1ed1 l\u1ee3i nhu\u1eadn thu\u1ea7n (nh\u01b0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u00ean doanh thu, tr\u00ean t\u00e0i s\u1ea3n, tr\u00ean chi ph\u00ed) c\u1ee7a doanh nghi\u1ec7p v\u1edbi c\u00e1c c\u00f4ng ty \u0111\u1ed9c l\u1eadp c\u00f3 ch\u1ee9c n\u0103ng t\u01b0\u01a1ng \u0111\u01b0\u01a1ng. \u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u1ed5 bi\u1ebfn nh\u1ea5t hi\u1ec7n nay do d\u1eef li\u1ec7u so s\u00e1nh d\u1ec5 ti\u1ebfp c\u1eadn h\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn: \u00c1p d\u1ee5ng cho c\u00e1c giao d\u1ecbch ph\u1ee9c t\u1ea1p, kh\u00e9p k\u00edn ho\u1eb7c c\u00e1c b\u00ean c\u00f9ng tham gia ph\u00e1t tri\u1ec3n t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, khi kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi \u0111\u1ec3 \u0111\u1ecbnh gi\u00e1 ri\u00eang t\u1eebng ph\u1ea7n. L\u1ee3i nhu\u1eadn t\u1ed5ng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 \u0111\u00f3ng g\u00f3p c\u1ee7a m\u1ed7i b\u00ean.\u00a0<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoang_gia_tri_giao_dich_doc_lap_chuan\"><\/span><b>Kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf kh\u00f4ng ch\u1ea5p nh\u1eadn m\u1ed9t con s\u1ed1 \u0111\u01a1n l\u1ebb. Doanh nghi\u1ec7p ph\u1ea3i x\u00e2y d\u1ef1ng m\u1ed9t t\u1eadp h\u1ee3p c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp (th\u00f4ng th\u01b0\u1eddng t\u1ed1i thi\u1ec3u 5 c\u00f4ng ty), sau \u0111\u00f3 d\u00f9ng ph\u01b0\u01a1ng ph\u00e1p th\u1ed1ng k\u00ea b\u00e1ch ph\u00e2n v\u1ecb \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kho\u1ea3ng gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 132, kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n l\u00e0 t\u1eeb b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 35 \u0111\u1ebfn b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 75. C\u00e1ch \u00e1p d\u1ee5ng nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ho\u1eb7c t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p n\u1eb1m trong kho\u1ea3ng n\u00e0y: Kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu n\u1eb1m ngo\u00e0i kho\u1ea3ng n\u00e0y: Doanh nghi\u1ec7p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 gi\u00e1 tr\u1ecb trong kho\u1ea3ng ph\u1ea3n \u00e1nh m\u1ee9c \u0111\u1ed9 t\u01b0\u01a1ng \u0111\u1ed3ng cao nh\u1ea5t v\u1edbi giao d\u1ecbch c\u1ee7a m\u00ecnh, v\u00e0 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">So v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20\/2017 tr\u01b0\u1edbc \u0111\u00e2y (v\u1ed1n d\u00f9ng kho\u1ea3ng t\u1ee9 ph\u00e2n v\u1ecb 25 &#8211; 75), Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111\u00e3 thu h\u1eb9p kho\u1ea3ng chu\u1ea9n n\u00e0y, \u0111\u1ed3ng ngh\u0129a bi\u00ean \u0111\u1ed9 an to\u00e0n c\u1ee7a doanh nghi\u1ec7p h\u1eb9p h\u01a1n v\u00e0 vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u00f2i h\u1ecfi c\u00e0ng ph\u1ea3i chu\u1ea9n x\u00e1c.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_xac_dinh_gia_giao_dich_lien_ket_chuan_quy_dinh\"><\/span><b>Quy tr\u00ecnh x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n quy \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4473\" aria-describedby=\"caption-attachment-4473\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4473\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-trinh-xac-dinh-gia-giao-dich-lien-ket-chuan-quy-dinh.jpg\" alt=\"Quy tr\u00ecnh x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n quy \u0111\u1ecbnh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-trinh-xac-dinh-gia-giao-dich-lien-ket-chuan-quy-dinh.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-trinh-xac-dinh-gia-giao-dich-lien-ket-chuan-quy-dinh-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-trinh-xac-dinh-gia-giao-dich-lien-ket-chuan-quy-dinh-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-trinh-xac-dinh-gia-giao-dich-lien-ket-chuan-quy-dinh-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-trinh-xac-dinh-gia-giao-dich-lien-ket-chuan-quy-dinh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4473\" class=\"wp-caption-text\">Quy tr\u00ecnh x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n quy \u0111\u1ecbnh<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t quy tr\u00ecnh x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n s\u1ebd bao g\u1ed3m c\u00e1c b\u01b0\u1edbc nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1 &#8211; X\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 ph\u1ea1m vi giao d\u1ecbch: \u0110\u1ed1i chi\u1ebfu th\u1ef1c t\u1ebf s\u1edf h\u1eefu, v\u1ed1n vay, quy\u1ec1n ki\u1ec3m so\u00e1t nh\u00e2n s\u1ef1 v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c doanh nghi\u1ec7p c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh hay kh\u00f4ng.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2 &#8211; Ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n v\u00e0 r\u1ee7i ro (FAR Analysis): L\u00e0m r\u00f5 m\u1ed7i b\u00ean th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng g\u00ec, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n n\u00e0o, g\u00e1nh ch\u1ecbu r\u1ee7i ro ra sao. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3 &#8211; L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p v\u00e0 x\u00e2y d\u1ef1ng d\u1eef li\u1ec7u so s\u00e1nh: Ch\u1ecdn 01 trong 05 ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p nh\u1ea5t v\u00e0 t\u00ecm c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng d\u1ef1a tr\u00ean b\u1ed1n ti\u00eau th\u1ee9c nh\u01b0 \u0111\u1eb7c t\u00ednh h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5, ch\u1ee9c n\u0103ng th\u1ef1c hi\u1ec7n, \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng v\u00e0 b\u1ed1i c\u1ea3nh kinh t\u1ebf &#8211; th\u1ecb tr\u01b0\u1eddng.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4 &#8211; T\u00ednh to\u00e1n, \u0111\u1ed1i chi\u1ebfu v\u1edbi kho\u1ea3ng chu\u1ea9n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh: X\u00e1c \u0111\u1ecbnh kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n, \u0111\u1ed1i chi\u1ebfu v\u1edbi ch\u1ec9 s\u1ed1 c\u1ee7a doanh nghi\u1ec7p v\u00e0 \u0111i\u1ec1u ch\u1ec9nh n\u1ebfu n\u1eb1m ngo\u00e0i bi\u00ean \u0111\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 5 &#8211; K\u00ea khai v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1: Ho\u00e0n thi\u1ec7n t\u1edd khai v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1 \u0111\u1ec3 s\u1eb5n s\u00e0ng gi\u1ea3i tr\u00ecnh khi thanh tra.\u00a0<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_khai_va_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>K\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung doanh nghi\u1ec7p FDI d\u1ec5 g\u1eb7p sai s\u00f3t nh\u1ea5t, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c doanh nghi\u1ec7p ch\u01b0a c\u00f3 \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n &#8211; thu\u1ebf chuy\u00ean s\u00e2u v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft. Sai s\u00f3t th\u01b0\u1eddng kh\u00f4ng ch\u1ec9 n\u1eb1m \u1edf vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng m\u00e0 c\u00f2n \u1edf c\u00e1ch k\u00ea khai, l\u1ef1a ch\u1ecdn bi\u1ec3u m\u1eabu, x\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 v\u00e0 ch\u1ee9ng minh t\u00ednh ph\u00f9 h\u1ee3p c\u1ee7a m\u1ee9c gi\u00e1 \u00e1p d\u1ee5ng.\u00a0\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ve_nghia_vu_ke_khai\"><\/span><b>V\u1ec1 ngh\u0129a v\u1ee5 k\u00ea khai<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft c\u00f9ng h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) h\u00e0ng n\u0103m theo quy \u0111\u1ecbnh. Doanh nghi\u1ec7p c\u1ea7n s\u1eed d\u1ee5ng \u0111\u00fang m\u1eabu bi\u1ec3u k\u00ea khai hi\u1ec7n h\u00e0nh, trong \u0111\u00f3 Ph\u1ee5 l\u1ee5c I v\u1ec1 th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf, c\u1eadp nh\u1eadt theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c k\u00ea khai kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c doanh nghi\u1ec7p c\u00f3 thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1eadp <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\">h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/a><span style=\"font-weight: 400;\"> hay kh\u00f4ng. N\u00f3i c\u00e1ch kh\u00e1c, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/mien-lap-ho-so-giao-dich-lien-ket\/\">mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> nh\u01b0ng v\u1eabn ph\u1ea3i k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ve_nghia_vu_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>V\u1ec1 ngh\u0129a v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n theo quy \u0111\u1ecbnh, doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i chu\u1ea9n b\u1ecb b\u1ed9 h\u1ed3 s\u01a1 ch\u1ee9ng minh gi\u00e1 giao d\u1ecbch tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp. H\u1ed3 s\u01a1 n\u00e0y th\u01b0\u1eddng bao g\u1ed3m 03 c\u1ea5p \u0111\u1ed9:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File): Th\u1ec3 hi\u1ec7n th\u00f4ng tin v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i Vi\u1ec7t Nam, ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n v\u00e0 r\u1ee7i ro (FAR Analysis), ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 d\u1eef li\u1ec7u so s\u00e1nh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 th\u00f4ng tin t\u1eadp \u0111o\u00e0n to\u00e0n c\u1ea7u (Master File): Cung c\u1ea5p c\u00e1i nh\u00ecn t\u1ed5ng th\u1ec3 v\u1ec1 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c, ho\u1ea1t \u0111\u1ed9ng kinh doanh, ch\u00ednh s\u00e1ch gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR): \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh, nh\u1eb1m cung c\u1ea5p th\u00f4ng tin ph\u00e2n b\u1ed5 doanh thu, l\u1ee3i nhu\u1eadn, thu\u1ebf v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh gi\u1eefa c\u00e1c qu\u1ed1c gia.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Tham kh\u1ea3o:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/ke-khai-giao-dich-lien-ket-tren-htkk\/\">H\u01b0\u1edbng d\u1eabn k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK<\/a><\/span><\/strong><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd quan tr\u1ecdng: <\/b><span style=\"font-weight: 400;\">Mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi mi\u1ec5n tr\u00e1ch nhi\u1ec7m tu\u00e2n th\u1ee7. C\u01a1 quan thu\u1ebf v\u1eabn c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh v\u1ec1 b\u1ea3n ch\u1ea5t giao d\u1ecbch, t\u00ednh h\u1ee3p l\u00fd c\u1ee7a chi ph\u00ed, doanh thu v\u00e0 m\u1ee9c gi\u00e1 \u00e1p d\u1ee5ng n\u1ebfu ph\u00e1t sinh d\u1ea5u hi\u1ec7u r\u1ee7i ro. V\u00ec v\u1eady, ngay c\u1ea3 khi thu\u1ed9c di\u1ec7n mi\u1ec5n h\u1ed3 s\u01a1, doanh nghi\u1ec7p v\u1eabn n\u00ean l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb v\u00e0 t\u00e0i li\u1ec7u ch\u1ee9ng minh giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc th\u1ecb tr\u01b0\u1eddng.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_thuong_gap_khi_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Nh\u1eefng r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p khi x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4474\" aria-describedby=\"caption-attachment-4474\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4474\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-rui-ro-thuong-gap-khi-xac-dinh-gia-giao-dich-lien-ket.jpg\" alt=\"Nh\u1eefng r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p khi x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-rui-ro-thuong-gap-khi-xac-dinh-gia-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-rui-ro-thuong-gap-khi-xac-dinh-gia-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-rui-ro-thuong-gap-khi-xac-dinh-gia-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-rui-ro-thuong-gap-khi-xac-dinh-gia-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-rui-ro-thuong-gap-khi-xac-dinh-gia-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4474\" class=\"wp-caption-text\">Nh\u1eefng r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p khi x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qua th\u1ef1c t\u1ebf t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 nhi\u1ec1u doanh nghi\u1ec7p, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/\" rel=\"nofollow noopener\" target=\"_blank\">MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> nh\u1eadn th\u1ea5y c\u01a1 quan thu\u1ebf \u0111\u1eb7c bi\u1ec7t quan t\u00e2m, nh\u1ea5t l\u00e0 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p FDI c\u00f3 giao d\u1ecbch v\u1edbi c\u00f4ng ty m\u1eb9, c\u00f4ng ty trong c\u00f9ng t\u1eadp \u0111o\u00e0n ho\u1eb7c c\u00e1c b\u00ean li\u00ean quan \u1edf n\u01b0\u1edbc ngo\u00e0i. Nhi\u1ec1u doanh nghi\u1ec7p kh\u00f4ng sai \u1edf vi\u1ec7c ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft, nh\u01b0ng l\u1ea1i g\u1eb7p r\u1ee7i ro do ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 k\u00ea khai, ch\u01b0a chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ho\u1eb7c ch\u01b0a ch\u1ee9ng minh \u0111\u01b0\u1ee3c m\u1ee9c gi\u00e1 \u00e1p d\u1ee5ng tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 l\u1ed7i ph\u1ed5 bi\u1ebfn khi\u1ebfn doanh nghi\u1ec7p b\u1ecb y\u00eau c\u1ea7u \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, gi\u1ea3m chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, truy thu thu\u1ebf v\u00e0 ph\u00e1t sinh ti\u1ec1n ph\u1ea1t g\u1ed3m:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_ke_khai_ke_khai_thieu_hoac_su_dung_sai_bieu_mau\"><\/span><b>Kh\u00f4ng k\u00ea khai, k\u00ea khai thi\u1ebfu ho\u1eb7c s\u1eed d\u1ee5ng sai bi\u1ec3u m\u1eabu<\/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 h\u00e0nh ch\u00ednh th\u01b0\u1eddng g\u1eb7p nh\u01b0ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nhi\u1ec1u r\u1ee7i ro trong qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf. M\u1ed9t s\u1ed1 doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u00fang ph\u1ea1m vi giao d\u1ecbch ph\u1ea3i k\u00ea khai, b\u1ecf s\u00f3t th\u00f4ng tin v\u1ec1 b\u00ean li\u00ean k\u1ebft, gi\u00e1 tr\u1ecb giao d\u1ecbch ho\u1eb7c s\u1eed d\u1ee5ng sai ph\u1ee5 l\u1ee5c k\u00ea khai theo quy \u0111\u1ecbnh m\u1edbi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c k\u00ea khai kh\u00f4ng ch\u00ednh x\u00e1c c\u00f3 th\u1ec3 khi\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u00e1nh gi\u00e1 doanh nghi\u1ec7p ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7, t\u1eeb \u0111\u00f3 y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh s\u00e2u h\u01a1n v\u1ec1 b\u1ea3n ch\u1ea5t giao d\u1ecbch v\u00e0 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=\"Khong_lap_hoac_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_khong_dung_thoi_han\"><\/span><b>Kh\u00f4ng l\u1eadp ho\u1eb7c l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u00fang th\u1eddi h\u1ea1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1, vi\u1ec7c kh\u00f4ng chu\u1ea9n b\u1ecb Local File, Master File ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh li\u00ean quan \u0111\u00fang th\u1eddi h\u1ea1n l\u00e0 m\u1ed9t r\u1ee7i ro l\u1edbn. H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 l\u00e0 th\u1ee7 t\u1ee5c l\u01b0u tr\u1eef m\u00e0 c\u00f2n l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 doanh nghi\u1ec7p ch\u1ee9ng minh r\u1eb1ng m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ho\u1eb7c c\u00e1ch ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c b\u00ean l\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 ho\u1eb7c h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p kh\u00f3 kh\u0103n khi gi\u1ea3i tr\u00ecnh v\u00e0 c\u00f3 nguy c\u01a1 b\u1ecb c\u01a1 quan thu\u1ebf s\u1eed d\u1ee5ng d\u1eef li\u1ec7u thay th\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ea1i ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Du_lieu_so_sanh_khong_phu_hop_lua_chon_sai_phuong_phap_xac_dinh_gia\"><\/span><b>D\u1eef li\u1ec7u so s\u00e1nh kh\u00f4ng ph\u00f9 h\u1ee3p, l\u1ef1a ch\u1ecdn sai ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 v\u1ea5n \u0111\u1ec1 mang t\u00ednh k\u1ef9 thu\u1eadt cao v\u00e0 th\u01b0\u1eddng \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch giao d\u1ecbch li\u00ean k\u1ebft. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p r\u1ee7i ro khi l\u1ef1a ch\u1ecdn c\u00e1c c\u00f4ng ty so s\u00e1nh kh\u00f4ng t\u01b0\u01a1ng \u0111\u1ed3ng v\u1ec1 ch\u1ee9c n\u0103ng, ng\u00e0nh ngh\u1ec1, quy m\u00f4, th\u1ecb tr\u01b0\u1eddng ho\u1eb7c \u0111i\u1ec1u ki\u1ec7n kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t giao d\u1ecbch c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p n\u1eb1m ngo\u00e0i kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n, d\u1eabn \u0111\u1ebfn y\u00eau c\u1ea7u \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t gia c\u00f4ng \u0111\u01a1n gi\u1ea3n nh\u01b0ng l\u1ea1i \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang ch\u1ee9c n\u0103ng th\u1ef1c t\u1ebf c\u00f3 th\u1ec3 khi\u1ebfn k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch kh\u00f4ng b\u1ea3o v\u1ec7 \u0111\u01b0\u1ee3c quan \u0111i\u1ec3m c\u1ee7a doanh nghi\u1ec7p khi l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thieu_nhat_quan_khi_co_quan_thue_yeu_cau_cung_cap_thong_tin\"><\/span><b>Thi\u1ebfu nh\u1ea5t qu\u00e1n khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh thanh tra, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 y\u00eau c\u1ea7u doanh nghi\u1ec7p cung c\u1ea5p h\u1ee3p \u0111\u1ed3ng, ch\u00ednh s\u00e1ch gi\u00e1, t\u00e0i li\u1ec7u ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, d\u1eef li\u1ec7u so s\u00e1nh ho\u1eb7c gi\u1ea3i th\u00edch v\u1ec1 bi\u1ebfn \u0111\u1ed9ng l\u1ee3i nhu\u1eadn.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng chu\u1ea9n b\u1ecb s\u1eb5n t\u00e0i li\u1ec7u ho\u1eb7c th\u00f4ng tin gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn kh\u00f4ng th\u1ed1ng nh\u1ea5t (k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh, ph\u00e1p ch\u1ebf, qu\u1ea3n l\u00fd t\u1eadp \u0111o\u00e0n), vi\u1ec7c gi\u1ea3i tr\u00ecnh c\u00f3 th\u1ec3 k\u00e9o d\u00e0i v\u00e0 l\u00e0m t\u0103ng kh\u1ea3 n\u0103ng ph\u00e1t sinh nghi v\u1ea5n v\u1ec1 t\u00ednh h\u1ee3p l\u00fd c\u1ee7a giao d\u1ecbch.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, r\u1ee7i ro l\u1edbn nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p FDI kh\u00f4ng n\u1eb1m \u1edf vi\u1ec7c c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft m\u00e0 n\u1eb1m \u1edf kh\u1ea3 n\u0103ng ch\u1ee9ng minh giao d\u1ecbch \u0111\u00f3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo \u0111i\u1ec1u ki\u1ec7n th\u1ecb tr\u01b0\u1eddng. Vi\u1ec7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7, l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p v\u00e0 x\u00e2y d\u1ef1ng d\u1eef li\u1ec7u so s\u00e1nh c\u00f3 c\u01a1 s\u1edf l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p gi\u1ea3m nguy c\u01a1 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf trong qu\u00e1 tr\u00ecnh thanh tra.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 l\u00fd do nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p FDI l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng <\/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;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch v\u00e0 c\u00f3 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 nh\u1eb1m gi\u1ea3m t\u1ed1i \u0111a m\u1ee9c \u0111\u1ed9 r\u1ee7i ro. MAN s\u1edf h\u1eefu quy\u1ec1n truy c\u1eadp c\u01a1 s\u1edf d\u1eef li\u1ec7u so s\u00e1nh chuy\u00ean d\u1ee5ng, c\u1eadp nh\u1eadt li\u00ean t\u1ee5c thay \u0111\u1ed5i ph\u00e1p l\u00fd v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1ea3o \u0111\u1ea3m m\u1ecdi con s\u1ed1 \u0111\u1ec1u c\u00f3 c\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1eefng ch\u1eafc.<\/span><\/p>\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;\">X\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t k\u1ef9 thu\u1eadt m\u00e0 l\u00e0 c\u01a1 ch\u1ebf gi\u00fap doanh nghi\u1ec7p ch\u1ee9ng minh t\u00ednh minh b\u1ea1ch v\u00e0 h\u1ee3p l\u00fd trong c\u00e1c giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft. V\u1edbi s\u1ef1 thay \u0111\u1ed5i li\u00ean t\u1ee5c c\u1ee7a ch\u00ednh s\u00e1ch thu\u1ebf, \u0111\u1eb7c bi\u1ec7t t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP v\u00e0 c\u00e1c \u0111\u1ecbnh h\u01b0\u1edbng c\u1eadp nh\u1eadt trong n\u0103m 2026, doanh nghi\u1ec7p FDI c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t 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 \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh.<\/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<strong>\u1ea5<\/strong>n 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> <strong><span style=\"color: #0000ff;\"><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><\/span><\/strong><\/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<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_khi_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc khi x\u00e1c \u0111\u1ecbnh gi\u00e1 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=\"Bo_phan_ke_toan_noi_bo_co_tu_lam_duoc_ho_so_xac_dinh_gia_khong\"><\/span>B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 t\u1ef1 l\u00e0m \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u01b0\u1ee3c nh\u01b0ng r\u00e0o c\u1ea3n l\u1edbn nh\u1ea5t l\u00e0 d\u1eef li\u1ec7u: b\u1ed9 d\u1eef li\u1ec7u so s\u00e1nh chu\u1ea9n \u0111\u00f2i h\u1ecfi truy c\u1eadp c\u01a1 s\u1edf d\u1eef li\u1ec7u t\u00e0i ch\u00ednh chuy\u00ean d\u1ee5ng m\u00e0 ph\u1ea7n l\u1edbn doanh nghi\u1ec7p kh\u00f4ng c\u00f3, v\u00ec r\u1ea5t \u00edt c\u00f4ng ty c\u00f4ng b\u1ed1 \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 li\u1ec7u.                    <\/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_nhung_doanh_thu_nho_co_phai_lap_ho_so_khong\"><\/span>Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng doanh thu nh\u1ecf c\u00f3 ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 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 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 doanh thu, gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c thu\u1ed9c nh\u00f3m doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n theo quy \u0111\u1ecbnh. Tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 l\u01b0u gi\u1eef t\u00e0i li\u1ec7u ch\u1ee9ng minh khi c\u1ea7n gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf.                    <\/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=\"Neu_khong_lap_ho_so_giao_dich_lien_ket_co_bi_phat_khong\"><\/span>N\u1ebfu kh\u00f4ng l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. N\u1ebfu thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 nh\u01b0ng doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u1eb7c l\u1eadp kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, b\u1ecb lo\u1ea1i m\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed v\u00e0 b\u1ecb c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh l\u1ea1i gi\u00e1 tr\u1ecb giao d\u1ecbch, l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf.                    <\/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=\"Khi_nao_nen_tu_lap_ho_so_giao_dich_lien_ket_va_khi_nao_thue_don_vi_tu_van\"><\/span>Khi n\u00e0o n\u00ean t\u1ef1 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 khi n\u00e0o thu\u00ea \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ef1 th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 \u0111\u1ed9i ng\u0169 am hi\u1ec3u v\u1ec1 thu\u1ebf qu\u1ed1c t\u1ebf, ph\u00e2n t\u00edch t\u00e0i ch\u00ednh v\u00e0 d\u1eef li\u1ec7u so s\u00e1nh. Tuy nhi\u00ean, v\u1edbi doanh nghi\u1ec7p FDI c\u00f3 giao d\u1ecbch ph\u1ee9c t\u1ea1p ho\u1eb7c gi\u00e1 tr\u1ecb l\u1edbn, vi\u1ec7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u00ean nghi\u1ec7p th\u01b0\u1eddng gi\u00fap \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u ph\u00e2n t\u00edch v\u00e0 h\u1ed3 s\u01a1 c\u00f3 c\u01a1 s\u1edf v\u1eefng ch\u1eafc h\u01a1n khi l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf.                    <\/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_thuong_mai_nen_chon_phuong_phap_dinh_gia_nao\"><\/span>Doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i n\u00ean ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tN\u1ebfu doanh nghi\u1ec7p mua t\u1eeb b\u00ean li\u00ean k\u1ebft v\u00e0 b\u00e1n l\u1ea1i cho b\u00ean \u0111\u1ed9c l\u1eadp th\u00ec \u01b0u ti\u00ean ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i. N\u1ebfu kh\u00f4ng \u0111\u1ee7 d\u1eef li\u1ec7u bi\u00ean l\u1ee3i nhu\u1eadn g\u1ed9p th\u00ec n\u00ean chuy\u1ec3n sang ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n v\u1edbi ch\u1ec9 s\u1ed1 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u00ean doanh thu (ROS).                     <\/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\": \"B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 t\u1ef1 l\u00e0m \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110\u01b0\u1ee3c nh\u01b0ng r\u00e0o c\u1ea3n l\u1edbn nh\u1ea5t l\u00e0 d\u1eef li\u1ec7u: b\u1ed9 d\u1eef li\u1ec7u so s\u00e1nh chu\u1ea9n \u0111\u00f2i h\u1ecfi truy c\u1eadp c\u01a1 s\u1edf d\u1eef li\u1ec7u t\u00e0i ch\u00ednh chuy\u00ean d\u1ee5ng m\u00e0 ph\u1ea7n l\u1edbn doanh nghi\u1ec7p kh\u00f4ng c\u00f3, v\u00ec r\u1ea5t \u00edt c\u00f4ng ty c\u00f4ng b\u1ed1 \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 li\u1ec7u.\"\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 nh\u01b0ng doanh thu nh\u1ecf c\u00f3 ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 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 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 doanh thu, gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c thu\u1ed9c nh\u00f3m doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n theo quy \u0111\u1ecbnh. Tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 l\u01b0u gi\u1eef t\u00e0i li\u1ec7u ch\u1ee9ng minh khi c\u1ea7n gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf.\"\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\": \"N\u1ebfu kh\u00f4ng l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. N\u1ebfu thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 nh\u01b0ng doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u1eb7c l\u1eadp kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, b\u1ecb lo\u1ea1i m\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed v\u00e0 b\u1ecb c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh l\u1ea1i gi\u00e1 tr\u1ecb giao d\u1ecbch, l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf.\"\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\": \"Khi n\u00e0o n\u00ean t\u1ef1 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 khi n\u00e0o thu\u00ea \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ef1 th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 \u0111\u1ed9i ng\u0169 am hi\u1ec3u v\u1ec1 thu\u1ebf qu\u1ed1c t\u1ebf, ph\u00e2n t\u00edch t\u00e0i ch\u00ednh v\u00e0 d\u1eef li\u1ec7u so s\u00e1nh. Tuy nhi\u00ean, v\u1edbi doanh nghi\u1ec7p FDI c\u00f3 giao d\u1ecbch ph\u1ee9c t\u1ea1p ho\u1eb7c gi\u00e1 tr\u1ecb l\u1edbn, vi\u1ec7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u00ean nghi\u1ec7p th\u01b0\u1eddng gi\u00fap \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u ph\u00e2n t\u00edch v\u00e0 h\u1ed3 s\u01a1 c\u00f3 c\u01a1 s\u1edf v\u1eefng ch\u1eafc h\u01a1n khi l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf.\"\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 th\u01b0\u01a1ng m\u1ea1i n\u00ean ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"N\u1ebfu doanh nghi\u1ec7p mua t\u1eeb b\u00ean li\u00ean k\u1ebft v\u00e0 b\u00e1n l\u1ea1i cho b\u00ean \u0111\u1ed9c l\u1eadp th\u00ec \u01b0u ti\u00ean ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i. N\u1ebfu kh\u00f4ng \u0111\u1ee7 d\u1eef li\u1ec7u bi\u00ean l\u1ee3i nhu\u1eadn g\u1ed9p th\u00ec n\u00ean chuy\u1ec3n sang ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n v\u1edbi ch\u1ec9 s\u1ed1 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u00ean doanh thu (ROS).\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>X\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 m\u1ed9t trong nh\u1eefng v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng doanh nghi\u1ec7p FDI c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh thu\u1ebf v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb truy thu, x\u1eed ph\u1ea1t. Khung ph\u00e1p l\u00fd c\u1ed1t l\u00f5i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP v\u00e0 c\u00e1c \u0111\u1ecbnh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4470,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4469","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\/4469","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=4469"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4469\/revisions"}],"predecessor-version":[{"id":4475,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4469\/revisions\/4475"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4470"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4469"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4469"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4469"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}