{"id":5008,"date":"2026-08-22T10:00:37","date_gmt":"2026-08-22T03:00:37","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=5008"},"modified":"2026-08-22T10:00:37","modified_gmt":"2026-08-22T03:00:37","slug":"co-che-trao-doi-thong-tin-tu-dong-cbcr","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/co-che-trao-doi-thong-tin-tu-dong-cbcr\/","title":{"rendered":"C\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng CbCR t\u1ea1i Vi\u1ec7t Nam"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng CbCR \u0111\u00e3 ch\u00ednh th\u1ee9c b\u01b0\u1edbc t\u1eeb cam k\u1ebft qu\u1ed1c t\u1ebf sang tr\u1ea1ng th\u00e1i v\u1eadn h\u00e0nh th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam, v\u00e0 \u0111\u00e2y l\u00e0 thay \u0111\u1ed5i l\u00e0m \u0111\u1ea3o chi\u1ec1u c\u00e1ch h\u00e0ng ngh\u00ecn doanh nghi\u1ec7p FDI x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o c\u1ee7a m\u00ecnh. K\u1ec3 t\u1eeb khi C\u1ee5c Thu\u1ebf c\u00f4ng b\u1ed1 danh s\u00e1ch c\u00e1c qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 \u0111\u00e3 thi\u1ebft l\u1eadp quan h\u1ec7 trao \u0111\u1ed5i B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u00f3 hi\u1ec7u l\u1ef1c v\u1edbi Vi\u1ec7t Nam, vi\u1ec7c n\u1ed9p b\u00e1o c\u00e1o b\u1ea3n gi\u1ea5y trong ph\u1ea1m vi trao \u0111\u1ed5i kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c ti\u1ebfp nh\u1eadn, trong khi m\u1ed9t ngh\u0129a v\u1ee5 nh\u1ecf h\u01a1n nh\u01b0ng b\u1eaft bu\u1ed9c l\u1ea1i th\u01b0\u1eddng b\u1ecb b\u1ecf qu\u00ean. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng l\u1ea1i to\u00e0n b\u1ed9 c\u0103n c\u1ee9 ph\u00e1p l\u00fd, c\u00e1ch v\u1eadn h\u00e0nh, ba nh\u00f3m ngh\u0129a v\u1ee5, quy tr\u00ecnh n\u0103m b\u01b0\u1edbc v\u00e0 nh\u1eefng hi\u1ec3u l\u1ea7m ph\u1ed5 bi\u1ebfn, gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u00fang v\u1ecb tr\u00ed c\u1ee7a m\u00ecnh tr\u01b0\u1edbc k\u1ef3 b\u00e1o c\u00e1o 2026.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/co-che-trao-doi-thong-tin-tu-dong-cbcr\/#Vi_sao_co_che_trao_doi_thong_tin_tu_dong_CbCR_la_thay_doi_lon_nhat_trong_nam_2026\" >V\u00ec sao c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng CbCR l\u00e0 thay \u0111\u1ed5i l\u1edbn nh\u1ea5t trong n\u0103m 2026?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/co-che-trao-doi-thong-tin-tu-dong-cbcr\/#Tu_Hanh_dong_13_cua_BEPS_den_CbC_MCAA\" >T\u1eeb H\u00e0nh \u0111\u1ed9ng 13 c\u1ee7a BEPS \u0111\u1ebfn CbC MCAA<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/co-che-trao-doi-thong-tin-tu-dong-cbcr\/#7_quoc_gia_vung_lanh_tho_va_buoc_ngoat_tai_Cong_van_3870CT-CS\" >7 qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 v\u00e0 b\u01b0\u1edbc ngo\u1eb7t t\u1ea1i C\u00f4ng v\u0103n 3870\/CT-CS<\/a><\/li><\/ul><\/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\/co-che-trao-doi-thong-tin-tu-dong-cbcr\/#Can_cu_phap_ly_cua_co_che_trao_doi_thong_tin_tu_dong_CbCR\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng CbCR<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/co-che-trao-doi-thong-tin-tu-dong-cbcr\/#Thoa_thuan_cua_Nha_chuc_trach_co_tham_quyen\" >Th\u1ecfa thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n<\/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\/co-che-trao-doi-thong-tin-tu-dong-cbcr\/#Khi_nao_doanh_nghiep_khong_phai_nop_CbCR_tai_Viet_Nam\" >Khi n\u00e0o doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i n\u1ed9p CbCR t\u1ea1i Vi\u1ec7t Nam?<\/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\/co-che-trao-doi-thong-tin-tu-dong-cbcr\/#Nghia_vu_bao_mat_va_cong_khai_cua_co_quan_thue\" >Ngh\u0129a v\u1ee5 b\u1ea3o m\u1eadt v\u00e0 c\u00f4ng khai c\u1ee7a c\u01a1 quan thu\u1ebf<\/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\/co-che-trao-doi-thong-tin-tu-dong-cbcr\/#Co_che_trao_doi_thong_tin_tu_dong_CbCR_van_hanh_ra_sao_tren_thuc_te\" >C\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng CbCR v\u1eadn h\u00e0nh ra sao tr\u00ean th\u1ef1c t\u1ebf?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/co-che-trao-doi-thong-tin-tu-dong-cbcr\/#Dieu_kien_de_mot_quan_he_trao_doi_co_hieu_luc\" >\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 m\u1ed9t quan h\u1ec7 trao \u0111\u1ed5i c\u00f3 hi\u1ec7u l\u1ef1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/co-che-trao-doi-thong-tin-tu-dong-cbcr\/#Tinh_trang_khong_thuc_hien_trao_doi_thong_tin_mot_cach_he_thong\" >T\u00ecnh tr\u1ea1ng kh\u00f4ng th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng<\/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\/co-che-trao-doi-thong-tin-tu-dong-cbcr\/#Khac_biet_ve_nguong_doanh_thu_giua_cac_quoc_gia\" >Kh\u00e1c bi\u1ec7t v\u1ec1 ng\u01b0\u1ee1ng doanh thu gi\u1eefa c\u00e1c qu\u1ed1c gia<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/co-che-trao-doi-thong-tin-tu-dong-cbcr\/#Nhom_doanh_nghiep_va_nghia_vu_tuong_ung_khi_ap_dung_co_che_trao_doi_thong_tin_tu_dong_CbCR\" >Nh\u00f3m doanh nghi\u1ec7p v\u00e0 ngh\u0129a v\u1ee5 t\u01b0\u01a1ng \u1ee9ng khi \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng CbCR<\/a><\/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\/co-che-trao-doi-thong-tin-tu-dong-cbcr\/#Nghi_dinh_2552026ND-CP_da_thay_doi_nhung_gi_so_voi_Nghi_dinh_1322020ND-CP_ve_CbCR\" >Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u00e3 thay \u0111\u1ed5i nh\u1eefng g\u00ec so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u1ec1 CbCR<\/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\/co-che-trao-doi-thong-tin-tu-dong-cbcr\/#Danh_sach_cac_quoc_gia_co_moi_quan_he_trao_doi_CbCR_da_duoc_kich_hoat\" >Danh s\u00e1ch c\u00e1c qu\u1ed1c gia c\u00f3 m\u1ed1i quan h\u1ec7 trao \u0111\u1ed5i CbCR \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t<\/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\/co-che-trao-doi-thong-tin-tu-dong-cbcr\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/co-che-trao-doi-thong-tin-tu-dong-cbcr\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_co_che_trao_doi_thong_tin_tu_dong_CbCR_la_thay_doi_lon_nhat_trong_nam_2026\"><\/span><b>V\u00ec sao c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng CbCR l\u00e0 thay \u0111\u1ed5i l\u1edbn nh\u1ea5t trong n\u0103m 2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5010\" aria-describedby=\"caption-attachment-5010\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5010\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-co-che-trao-doi-thong-tin-tu-dong-CbCR-la-thay-doi-lon-nhat.jpg\" alt=\"V\u00ec sao c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng CbCR l\u00e0 thay \u0111\u1ed5i l\u1edbn nh\u1ea5t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-co-che-trao-doi-thong-tin-tu-dong-CbCR-la-thay-doi-lon-nhat.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-co-che-trao-doi-thong-tin-tu-dong-CbCR-la-thay-doi-lon-nhat-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-co-che-trao-doi-thong-tin-tu-dong-CbCR-la-thay-doi-lon-nhat-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-co-che-trao-doi-thong-tin-tu-dong-CbCR-la-thay-doi-lon-nhat-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-co-che-trao-doi-thong-tin-tu-dong-CbCR-la-thay-doi-lon-nhat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5010\" class=\"wp-caption-text\">V\u00ec sao c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng CbCR l\u00e0 thay \u0111\u1ed5i l\u1edbn nh\u1ea5t<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng CbCR l\u00e0 ph\u01b0\u01a1ng th\u1ee9c theo \u0111\u00f3 c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam ti\u1ebfp nh\u1eadn B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia tr\u1ef1c ti\u1ebfp t\u1eeb c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i, th\u00f4ng qua Th\u1ecfa thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n, thay v\u00ec y\u00eau c\u1ea7u doanh nghi\u1ec7p th\u00e0nh vi\u00ean t\u1ea1i Vi\u1ec7t Nam t\u1ef1 n\u1ed9p b\u00e1o c\u00e1o \u0111\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00ecn t\u1eeb b\u00ean ngo\u00e0i, \u0111\u00e2y l\u00e0 m\u1ed9t thay \u0111\u1ed5i k\u1ef9 thu\u1eadt v\u1ec1 \u0111\u01b0\u1eddng \u0111i c\u1ee7a d\u1eef li\u1ec7u. Nh\u00ecn t\u1eeb b\u00e0n l\u00e0m vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng, c\u01a1 ch\u1ebf d\u1ecbch chuy\u1ec3n to\u00e0n b\u1ed9 tr\u1ecdng t\u00e2m tu\u00e2n th\u1ee7. S\u1ef1 d\u1ecbch chuy\u1ec3n \u1ea5y di\u1ec5n ra \u0111\u00fang v\u00e0o n\u0103m m\u00e0 khung ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c vi\u1ebft l\u1ea1i to\u00e0n b\u1ed9. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ng\u00e0y 30\/6\/2026 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP. Doanh nghi\u1ec7p v\u00ec th\u1ebf ph\u1ea3i c\u1eadp nh\u1eadt \u0111\u1ed3ng th\u1eddi c\u1ea3 c\u01a1 ch\u1ebf l\u1eabn s\u1ed1 hi\u1ec7u \u0111i\u1ec1u kho\u1ea3n tr\u00edch d\u1eabn trong h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_Hanh_dong_13_cua_BEPS_den_CbC_MCAA\"><\/span><b>T\u1eeb H\u00e0nh \u0111\u1ed9ng 13 c\u1ee7a BEPS \u0111\u1ebfn CbC MCAA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (Country-by-Country Report &#8211; CbCR) l\u00e0 s\u1ea3n ph\u1ea9m c\u1ee7a Ti\u00eau chu\u1ea9n t\u1ed1i thi\u1ec3u H\u00e0nh \u0111\u1ed9ng 13 thu\u1ed9c Ch\u01b0\u01a1ng tr\u00ecnh ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf v\u00e0 chuy\u1ec3n l\u1ee3i nhu\u1eadn (BEPS) do OECD kh\u1edfi x\u01b0\u1edbng. B\u00e1o c\u00e1o cung c\u1ea5p b\u1ee9c tranh ph\u00e2n b\u1ed5 doanh thu, l\u1ee3i nhu\u1eadn, thu\u1ebf \u0111\u00e3 n\u1ed9p, s\u1ed1 lao \u0111\u1ed9ng v\u00e0 t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh c\u1ee7a t\u1eadp \u0111o\u00e0n t\u1ea1i t\u1eebng qu\u1ed1c gia, d\u1eef li\u1ec7u m\u00e0 kh\u00f4ng m\u1ed9t c\u01a1 quan thu\u1ebf \u0111\u01a1n l\u1ebb n\u00e0o t\u1ef1 thu th\u1eadp \u0111\u01b0\u1ee3c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 nh\u1eefng b\u00e1o c\u00e1o n\u00e0y lu\u00e2n chuy\u1ec3n \u0111\u01b0\u1ee3c gi\u1eefa c\u00e1c qu\u1ed1c gia, OECD thi\u1ebft k\u1ebf Th\u1ecfa thu\u1eadn \u0111a ph\u01b0\u01a1ng gi\u1eefa c\u00e1c Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 trao \u0111\u1ed5i B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia, vi\u1ebft t\u1eaft l\u00e0 CbC MCAA.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh tri\u1ec3n khai Ti\u00eau chu\u1ea9n t\u1ed1i thi\u1ec3u H\u00e0nh \u0111\u1ed9ng 13, Vi\u1ec7t Nam \u0111\u00e3 tham gia CbC MCAA v\u00e0 t\u1eeb ng\u00e0y 03\/01\/2025 ho\u00e0n th\u00e0nh c\u00e1c th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ecfa thu\u1eadn \u0111\u1ec3 thi\u1ebft l\u1eadp quan h\u1ec7 trao \u0111\u1ed5i B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia v\u1edbi c\u00e1c qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 \u0111\u1ed1i t\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u1ede \u0111\u00e2y c\u00f3 m\u1ed9t ph\u00e2n bi\u1ec7t m\u00e0 ng\u01b0\u1eddi l\u00e0m ngh\u1ec1 bu\u1ed9c ph\u1ea3i n\u1eafm l\u00e0 vi\u1ec7c k\u00fd k\u1ebft MCAA v\u00e0 k\u00edch ho\u1ea1t quan h\u1ec7 trao \u0111\u1ed5i l\u00e0 hai vi\u1ec7c ho\u00e0n to\u00e0n kh\u00e1c nhau. K\u00fd k\u1ebft ch\u1ec9 t\u1ea1o ra khung ph\u00e1p l\u00fd chung gi\u1eefa c\u00e1c b\u00ean tham gia. Quan h\u1ec7 trao \u0111\u1ed5i ch\u1ec9 ph\u00e1t sinh hi\u1ec7u l\u1ef1c gi\u1eefa Vi\u1ec7t Nam v\u00e0 t\u1eebng \u0111\u1ed1i t\u00e1c c\u1ee5 th\u1ec3 sau khi hai b\u00ean ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ee7a Th\u1ecfa thu\u1eadn, bao g\u1ed3m c\u1ea3 y\u00eau c\u1ea7u v\u1ec1 b\u1ea3o m\u1eadt v\u00e0 h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt. V\u00ec v\u1eady, c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng CbCR kh\u00f4ng ph\u1ee7 to\u00e0n b\u1ed9 th\u1ebf gi\u1edbi, c\u01a1 ch\u1ebf \u0111\u00e1nh \u0111\u00fang danh s\u00e1ch \u0111\u1ed1i t\u00e1c \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t, v\u00e0 danh s\u00e1ch \u1ea5y thay \u0111\u1ed5i theo th\u1eddi gian.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"7_quoc_gia_vung_lanh_tho_va_buoc_ngoat_tai_Cong_van_3870CT-CS\"><\/span><b>7 qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 v\u00e0 b\u01b0\u1edbc ngo\u1eb7t t\u1ea1i C\u00f4ng v\u0103n 3870\/CT-CS<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 10\/6\/2026, C\u1ee5c Thu\u1ebf ban h\u00e0nh <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-3870-CT-CS-2026-thuc-hien-nghia-vu-Bao-cao-loi-nhuan-lien-quoc-gia-710213.aspx\" rel=\"nofollow noopener\" target=\"_blank\">C\u00f4ng v\u0103n s\u1ed1 3870\/CT-CS<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> g\u1eedi Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1, Chi c\u1ee5c Thu\u1ebf Th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 Chi c\u1ee5c Thu\u1ebf Doanh nghi\u1ec7p l\u1edbn, h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia. C\u00f4ng v\u0103n th\u00f4ng b\u00e1o Vi\u1ec7t Nam \u0111\u00e3 thi\u1ebft l\u1eadp quan h\u1ec7 trao \u0111\u1ed5i c\u00f3 hi\u1ec7u l\u1ef1c v\u1edbi 37 qu\u1ed1c gia v\u00e0 v\u00f9ng l\u00e3nh th\u1ed5, theo Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Danh s\u00e1ch n\u00e0y bao tr\u00f9m g\u1ea7n nh\u01b0 to\u00e0n b\u1ed9 c\u00e1c ngu\u1ed3n v\u1ed1n FDI tr\u1ecdng y\u1ebfu v\u00e0o Vi\u1ec7t Nam: H\u00e0n Qu\u1ed1c, Nh\u1eadt B\u1ea3n, Singapore, Trung Qu\u1ed1c, H\u00e0 Lan, Anh, \u0110\u1ee9c, Ph\u00e1p, Australia, \u1ea4n \u0110\u1ed9, Th\u1ee5y \u0110i\u1ec3n, Th\u1ee5y S\u0129 c\u00f9ng nhi\u1ec1u qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 kh\u00e1c. N\u00f3i c\u00e1ch kh\u00e1c, ph\u1ea7n l\u1edbn doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 n\u1eb1m trong ph\u1ea1m vi c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng CbCR ngay t\u1eeb k\u1ef3 b\u00e1o c\u00e1o n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung c\u00f3 s\u1ee9c n\u1eb7ng th\u1ef1c h\u00e0nh l\u1edbn nh\u1ea5t n\u1eb1m \u1edf ph\u1ea7n h\u01b0\u1edbng d\u1eabn: \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam c\u00f3 C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo quy \u0111\u1ecbnh c\u1ee7a n\u01b0\u1edbc c\u01b0 tr\u00fa v\u00e0 thu\u1ed9c ph\u1ea1m vi trao \u0111\u1ed5i theo CbC MCAA v\u1edbi c\u00e1c qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u00eau t\u1ea1i C\u00f4ng v\u0103n, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ti\u1ebfp nh\u1eadn B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia th\u00f4ng qua c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng theo c\u00e1c th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean v\u00e0 kh\u00f4ng ti\u1ebfp nh\u1eadn B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p b\u1ea3n gi\u1ea5y ho\u1eb7c c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_cua_co_che_trao_doi_thong_tin_tu_dong_CbCR\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng CbCR<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5011\" aria-describedby=\"caption-attachment-5011\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5011\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-cua-co-che-trao-doi-thong-tin-tu-dong-CbCR.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng CbCR\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-cua-co-che-trao-doi-thong-tin-tu-dong-CbCR.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-cua-co-che-trao-doi-thong-tin-tu-dong-CbCR-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-cua-co-che-trao-doi-thong-tin-tu-dong-CbCR-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-cua-co-che-trao-doi-thong-tin-tu-dong-CbCR-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-cua-co-che-trao-doi-thong-tin-tu-dong-CbCR-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5011\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng CbCR<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khung ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh g\u1ed3m ba l\u1edbp:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cam k\u1ebft qu\u1ed1c t\u1ebf (CbC MCAA);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh trong n\u01b0\u1edbc theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP tr\u00ean n\u1ec1n Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 v\u0103n b\u1ea3n tri\u1ec3n khai c\u1ee7a c\u01a1 quan thu\u1ebf theo C\u00f4ng v\u0103n 3870\/CT-CS c\u00f9ng c\u00e1c th\u00f4ng b\u00e1o \u0111\u1ecbnh k\u1ef3 tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed ng\u00e0nh thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3870\/CT-CS ban h\u00e0nh ng\u00e0y 10\/6\/2026, t\u1ee9c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh m\u1edbi \u0111\u01b0\u1ee3c k\u00fd, n\u00ean d\u1eabn quy \u0111\u1ecbnh t\u1ea1i d\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP, c\u1ee5 th\u1ec3 t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 5 \u0110i\u1ec1u 18 d\u1ef1 th\u1ea3o:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo quy \u0111\u1ecbnh c\u1ee7a n\u01b0\u1edbc c\u01b0 tr\u00fa, C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng theo cam k\u1ebft t\u1ea1i c\u00e1c Th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf c\u1ee7a Vi\u1ec7t Nam.<\/span><\/i><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoa_thuan_cua_Nha_chuc_trach_co_tham_quyen\"><\/span><b>Th\u1ecfa thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng CbCR xoay quanh m\u1ed9t kh\u00e1i ni\u1ec7m \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP:<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Th\u1ecfa thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n l\u00e0 thu\u1eadt ng\u1eef r\u00fat g\u1ecdn c\u1ee7a Th\u1ecfa thu\u1eadn \u0111\u01b0\u1ee3c k\u00fd k\u1ebft gi\u1eefa Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a Vi\u1ec7t Nam v\u00e0 qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 \u0111\u1ed1i t\u00e1c tr\u00ean c\u01a1 s\u1edf \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf ho\u1eb7c th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf c\u00f3 quy \u0111\u1ecbnh v\u1ec1 trao \u0111\u1ed5i th\u00f4ng tin trong \u0111\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c trao \u0111\u1ed5i t\u1ef1 \u0111\u1ed9ng B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng t\u1ed3n t\u1ea1i Th\u1ecfa thu\u1eadn \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c v\u1edbi qu\u1ed1c gia n\u01a1i C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u01b0 tr\u00fa th\u00ec kh\u00f4ng c\u00f3 c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng CbCR cho tr\u01b0\u1eddng h\u1ee3p \u0111\u00f3, v\u00e0 ngh\u0129a v\u1ee5 n\u1ed9p b\u00e1o c\u00e1o l\u1eadp t\u1ee9c quay tr\u1edf l\u1ea1i doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_doanh_nghiep_khong_phai_nop_CbCR_tai_Viet_Nam\"><\/span><b>Khi n\u00e0o doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i n\u1ed9p CbCR t\u1ea1i Vi\u1ec7t Nam?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf li\u00ean quan \u0111\u1ebfn B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia, \u0111\u1eb7t tr\u00ean m\u1ed9t ng\u01b0\u1ee1ng chung l\u00e0 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u trong n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1eeb 750 tri\u1ec7u Euro tr\u1edf l\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam c\u00f3 C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i, tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n n\u1ed9p \u0111\u1ea7u ti\u00ean n\u1eb1m t\u1ea1i \u0111i\u1ec3m a.1 kho\u1ea3n 2:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia t\u1ea1i qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i c\u01b0 tr\u00fa v\u00e0 b\u00e1o c\u00e1o n\u00e0y \u0111\u01b0\u1ee3c trao \u0111\u1ed5i t\u1ef1 \u0111\u1ed9ng cho c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam theo Th\u1ecfa thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n;<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam g\u1eedi Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia cho c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n n\u00e0y.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n th\u1ee9 hai, t\u1ea1i \u0111i\u1ec3m a.2, \u00e1p d\u1ee5ng khi C\u00f4ng ty m\u1eb9 t\u1ed1i cao ch\u1ec9 \u0111\u1ecbnh m\u1ed9t t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia t\u1ea1i qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i t\u1ed5 ch\u1ee9c n\u00e0y c\u01b0 tr\u00fa, ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao, v\u00e0 \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng 5 \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u01b0\u1edbc s\u1edf t\u1ea1i c\u00f3 quy \u0111\u1ecbnh y\u00eau c\u1ea7u n\u1ed9p b\u00e1o c\u00e1o;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u01b0\u1edbc \u0111\u00f3 c\u00f3 Th\u1ecfa thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c v\u1edbi Vi\u1ec7t Nam t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ebfn h\u1ea1n n\u1ed9p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u01b0\u1edbc \u0111\u00f3 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c thay m\u1eb7t \u0111\u00e3 th\u00f4ng b\u00e1o cho Nh\u00e0 ch\u1ee9c tr\u00e1ch n\u01b0\u1edbc s\u1edf t\u1ea1i n\u1ebfu ph\u00e1p lu\u1eadt n\u01b0\u1edbc \u0111\u00f3 y\u00eau c\u1ea7u;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam g\u1eedi Th\u00f4ng b\u00e1o k\u00e8m theo v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u53c2\u89c1\uff1a <\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-nghi-dinh-255-2026-nd-cp\/\">\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_bao_mat_va_cong_khai_cua_co_quan_thue\"><\/span><b>Ngh\u0129a v\u1ee5 b\u1ea3o m\u1eadt v\u00e0 c\u00f4ng khai c\u1ee7a c\u01a1 quan thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 7 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP r\u00e0ng bu\u1ed9c ch\u00ednh c\u01a1 quan thu\u1ebf:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng ph\u1ea3i b\u1ea3o m\u1eadt th\u00f4ng tin theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf, th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean ho\u1eb7c l\u00e0 b\u00ean k\u00fd k\u1ebft v\u00e0 theo ti\u00eau chu\u1ea9n c\u1ee7a Di\u1ec5n \u0111\u00e0n to\u00e0n c\u1ea7u v\u1ec1 minh b\u1ea1ch v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin cho m\u1ee5c \u0111\u00edch thu\u1ebf. H\u1eb1ng n\u0103m, c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o danh s\u00e1ch c\u00e1c c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia v\u00e0 t\u00ecnh tr\u1ea1ng kh\u00f4ng th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng (n\u1ebfu c\u00f3) tr\u00ean Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u00e0nh thu\u1ebf.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh b\u1ed5 sung m\u1ed9t nguy\u00ean t\u1eafc r\u1ea5t \u0111\u00e1ng ch\u00fa \u00fd: Vi\u1ec7c y\u00eau c\u1ea7u n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia t\u1ea1i Vi\u1ec7t Nam theo \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 19 ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi Vi\u1ec7t Nam \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 b\u1ea3o m\u1eadt th\u00f4ng tin, t\u00ednh nh\u1ea5t qu\u00e1n v\u00e0 s\u1eed d\u1ee5ng th\u00f4ng tin \u0111\u00fang m\u1ee5c \u0111\u00edch theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m h kho\u1ea3n 2 \u0110i\u1ec1u 30 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15; c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m c\u00f4ng khai vi\u1ec7c \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n n\u00e0y tr\u00ean Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u00e0nh thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_che_trao_doi_thong_tin_tu_dong_CbCR_van_hanh_ra_sao_tren_thuc_te\"><\/span><b>C\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng CbCR v\u1eadn h\u00e0nh ra sao tr\u00ean th\u1ef1c t\u1ebf?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Lu\u1ed3ng d\u1eef li\u1ec7u \u0111i theo ba ch\u1eb7ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eb7ng 1: C\u00f4ng ty m\u1eb9 t\u1ed1i cao n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia cho c\u01a1 quan thu\u1ebf n\u01b0\u1edbc n\u01a1i m\u00ecnh c\u01b0 tr\u00fa, theo ph\u00e1p lu\u1eadt n\u01b0\u1edbc \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eb7ng 2: C\u01a1 quan thu\u1ebf n\u01b0\u1edbc \u0111\u00f3 truy\u1ec1n b\u00e1o c\u00e1o sang c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam theo Th\u1ecfa thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n, d\u01b0\u1edbi \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n c\u1ee7a OECD.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eb7ng 3: C\u01a1 quan thu\u1ebf Vi\u1ec7t Nam ti\u1ebfp nh\u1eadn v\u00e0 \u0111\u01b0a v\u00e0o h\u1ec7 th\u1ed1ng ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd: <\/b><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng n\u1eb1m tr\u00ean \u0111\u01b0\u1eddng truy\u1ec1n d\u1eef li\u1ec7u. Vai tr\u00f2 duy nh\u1ea5t c\u1ee7a h\u1ecd trong c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng CbCR l\u00e0 \u0111\u1ecbnh danh cho c\u01a1 quan thu\u1ebf bi\u1ebft b\u00e1o c\u00e1o c\u1ee7a t\u1eadp \u0111o\u00e0n m\u00ecnh s\u1ebd \u0111\u1ebfn t\u1eeb \u0111\u00e2u, do ai n\u1ed9p, t\u1ea1i qu\u1ed1c gia n\u00e0o. \u0110\u00f3 ch\u00ednh l\u00e0 ch\u1ee9c n\u0103ng c\u1ee7a Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_de_mot_quan_he_trao_doi_co_hieu_luc\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 m\u1ed9t quan h\u1ec7 trao \u0111\u1ed5i c\u00f3 hi\u1ec7u l\u1ef1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean, ba \u0111i\u1ec1u ki\u1ec7n ph\u1ea3i \u0111\u1ed3ng th\u1eddi th\u1ecfa m\u00e3n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u1ea1i n\u01b0\u1edbc c\u01b0 tr\u00fa: N\u1ebfu ph\u00e1p lu\u1eadt n\u01b0\u1edbc \u0111\u00f3 kh\u00f4ng \u0111\u1eb7t ra ngh\u0129a v\u1ee5 n\u00e0y, c\u01a1 ch\u1ebf kh\u00f4ng c\u00f3 g\u00ec \u0111\u1ec3 trao \u0111\u1ed5i v\u00e0 doanh nghi\u1ec7p r\u01a1i v\u00e0o tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec3m b.1 kho\u1ea3n 2 \u0110i\u1ec1u 19.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed3n t\u1ea1i Th\u1ecfa thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c v\u1edbi Vi\u1ec7t Nam t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ebfn h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o: L\u01b0u \u00fd m\u1ed1c \u0111\u1ed1i chi\u1ebfu l\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u1ebfn h\u1ea1n, kh\u00f4ng ph\u1ea3i th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p l\u1eadp h\u1ed3 s\u01a1 hay th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 trao \u0111\u1ed5i kh\u00f4ng r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng kh\u00f4ng th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tinh_trang_khong_thuc_hien_trao_doi_thong_tin_mot_cach_he_thong\"><\/span><b>T\u00ecnh tr\u1ea1ng kh\u00f4ng th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 Kho\u1ea3n 13 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP:\u00a0<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">T\u00ecnh tr\u1ea1ng kh\u00f4ng th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng l\u00e0 tr\u01b0\u1eddng h\u1ee3p qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 \u0111\u00e3 c\u00f3 th\u1ecfa thu\u1eadn trao \u0111\u1ed5i t\u1ef1 \u0111\u1ed9ng B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c, nh\u01b0ng t\u1ea1m ng\u1eebng vi\u1ec7c trao \u0111\u1ed5i v\u00ec c\u00e1c l\u00fd do kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ee7a th\u1ecfa thu\u1eadn \u0111\u00f3, ho\u1eb7c li\u00ean t\u1ee5c kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c trao \u0111\u1ed5i c\u00e1c B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia m\u00e0 qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 \u0111\u00f3 \u0111ang n\u1eafm gi\u1eef, d\u1eabn \u0111\u1ebfn vi\u1ec7c c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quan h\u1ec7 trao \u0111\u1ed5i v\u1eabn c\u00f3 hi\u1ec7u l\u1ef1c tr\u00ean gi\u1ea5y nh\u01b0ng d\u1eef li\u1ec7u th\u1ef1c t\u1ebf kh\u00f4ng v\u1ec1. Doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng ch\u1ec9 khi t\u00ecnh tr\u1ea1ng n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khac_biet_ve_nguong_doanh_thu_giua_cac_quoc_gia\"><\/span><b>Kh\u00e1c bi\u1ec7t v\u1ec1 ng\u01b0\u1ee1ng doanh thu gi\u1eefa c\u00e1c qu\u1ed1c gia<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 19 trong tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty m\u1eb9 t\u1ed1i cao kh\u00f4ng c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u1ea1i n\u01b0\u1edbc c\u01b0 tr\u00fa do doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u c\u1ee7a t\u1eadp \u0111o\u00e0n theo B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o th\u1ea5p h\u01a1n ng\u01b0\u1ee1ng ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 \u0111\u00f3, xu\u1ea5t ph\u00e1t t\u1eeb s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 ng\u01b0\u1ee1ng doanh thu, \u0111\u1ed3ng ti\u1ec1n quy \u0111\u1ed5i ho\u1eb7c nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh doanh thu gi\u1eefa c\u00e1c qu\u1ed1c gia.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m g\u1ee1 v\u01b0\u1edbng thi\u1ebft th\u1ef1c cho c\u00e1c t\u1eadp \u0111o\u00e0n n\u1eb1m s\u00e1t ng\u01b0\u1ee1ng 750 tri\u1ec7u EUR, vi\u1ec7c quy \u0111\u1ed5i t\u1ef7 gi\u00e1 kh\u00e1c nhau c\u00f3 th\u1ec3 khi\u1ebfn m\u1ed9t t\u1eadp \u0111o\u00e0n v\u01b0\u1ee3t ng\u01b0\u1ee1ng theo c\u00e1ch t\u00ednh c\u1ee7a Vi\u1ec7t Nam nh\u01b0ng d\u01b0\u1edbi ng\u01b0\u1ee1ng theo c\u00e1ch t\u00ednh c\u1ee7a n\u01b0\u1edbc C\u00f4ng ty m\u1eb9 t\u1ed1i cao. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c l\u1eadp lu\u1eadn v\u00e0 l\u01b0u h\u1ed3 s\u01a1 c\u1ea9n th\u1eadn, k\u00e8m B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t v\u00e0 c\u01a1 s\u1edf quy \u0111\u1ed5i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_doanh_nghiep_va_nghia_vu_tuong_ung_khi_ap_dung_co_che_trao_doi_thong_tin_tu_dong_CbCR\"><\/span><b>Nh\u00f3m doanh nghi\u1ec7p v\u00e0 ngh\u0129a v\u1ee5 t\u01b0\u01a1ng \u1ee9ng khi \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng CbCR<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 t\u1ed5ng h\u1ee3p c\u00e1c nh\u00f3m doanh nghi\u1ec7p v\u00e0 ngh\u0129a v\u1ee5 t\u01b0\u01a1ng \u1ee9ng khi \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf.\u00a0<\/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: 3 nh\u00f3m doanh nghi\u1ec7p v\u00e0 ngh\u0129a v\u1ee5 t\u01b0\u01a1ng \u1ee9ng khi \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng CbCR.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Nh\u00f3m\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110\u1eb7c \u0111i\u1ec3m nh\u1eadn di\u1ec7n<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u0129a v\u1ee5 t\u1ea1i Vi\u1ec7t Nam<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nh\u00f3m 1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Vi\u1ec7t Nam, doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1eeb 750 tri\u1ec7u EUR tr\u1edf l\u00ean<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo Ph\u1ee5 l\u1ee5c IV cho c\u01a1 quan thu\u1ebf; Vi\u1ec7t Nam \u0111\u00f3ng vai b\u00ean g\u1eedi d\u1eef li\u1ec7u \u0111i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nh\u00f3m 2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i, thu\u1ed9c ph\u1ea1m vi trao \u0111\u1ed5i t\u1ef1 \u0111\u1ed9ng \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c v\u1edbi Vi\u1ec7t Nam (ho\u1eb7c c\u00f3 t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111i\u1ec3m a.2)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o, k\u1ec3 c\u1ea3 b\u1ea3n gi\u1ea5y; ph\u1ea3i n\u1ed9p Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (k\u00e8m v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ecbnh n\u1ebfu c\u00f3)\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nh\u00f3m 3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng: kh\u00f4ng c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp b\u00e1o c\u00e1o t\u1ea1i n\u01b0\u1edbc c\u01b0 tr\u00fa; ho\u1eb7c ch\u01b0a c\u00f3 Th\u1ecfa thu\u1eadn hi\u1ec7u l\u1ef1c v\u1edbi Vi\u1ec7t Nam t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ebfn h\u1ea1n; ho\u1eb7c quan h\u1ec7 trao \u0111\u1ed5i b\u1ecb gi\u00e1n \u0111o\u1ea1n h\u1ec7 th\u1ed1ng v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia cho c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam theo \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 19, k\u00e8m Th\u00f4ng b\u00e1o<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd v\u1ec1 th\u1ee7 t\u1ee5c v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o \u0111\u01b0\u1ee3c n\u1ed9p theo \u0111\u1ecbnh d\u1ea1ng XML \u0111\u00e3 \u0111\u01b0\u1ee3c m\u00e3 h\u00f3a;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng b\u00e1o v\u00e0 B\u00e1o c\u00e1o \u0111\u01b0\u1ee3c n\u1ed9p qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o ch\u1eadm nh\u1ea5t l\u00e0 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u1ee7a n\u0103m b\u00e1o c\u00e1o.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ri\u00eang th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (M\u1eabu s\u1ed1 01\/TB-BCLN):<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2026 Ngh\u1ecb \u0111\u1ecbnh 255 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 ph\u1ea3i n\u1ed9p Th\u00f4ng b\u00e1o <\/span><b>01 l\u1ea7n<\/b><span style=\"font-weight: 400;\"> khi l\u1ea7n \u0111\u1ea7u ph\u00e1t sinh ngh\u0129a v\u1ee5, th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u1ee7a n\u0103m b\u00e1o c\u00e1o. Khi c\u00f3 thay \u0111\u1ed5i th\u00f4ng tin t\u1ea1i Th\u00f4ng b\u00e1o \u0111\u00e3 n\u1ed9p g\u1ea7n nh\u1ea5t bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t ngh\u0129a v\u1ee5, doanh nghi\u1ec7p n\u1ed9p Th\u00f4ng b\u00e1o c\u1eadp nh\u1eadt ch\u1eadm nh\u1ea5t <\/span><b>90 ng\u00e0y<\/b><span style=\"font-weight: 400;\"> k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh thay \u0111\u1ed5i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p t\u1eadp \u0111o\u00e0n c\u00f3 nhi\u1ec1u h\u01a1n 01 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam v\u00e0 C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ecbnh m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam n\u1ed9p Th\u00f4ng b\u00e1o, th\u00ec ng\u01b0\u1eddi \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p Th\u00f4ng b\u00e1o k\u00e8m theo v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ecbnh.\u00a0<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u53c2\u8003\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/gioi-han-su-dung-bao-cao-cbcr\/\">Gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng b\u00e1o c\u00e1o CbCR.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_da_thay_doi_nhung_gi_so_voi_Nghi_dinh_1322020ND-CP_ve_CbCR\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u00e3 thay \u0111\u1ed5i nh\u1eefng g\u00ec so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u1ec1 CbCR<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP k\u1ebf th\u1eeba v\u00e0 thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, c\u1ee5 th\u1ec3 Ngh\u1ecb \u0111\u1ecbnh 255 thay \u0111\u1ed5i nh\u1eefng g\u00ec so v\u1edbi quy \u0111\u1ecbnh c\u0169, c\u00f9ng MAN &#8211; Master Accountant Network theo d\u00f5i b\u1ea3ng sau \u0111\u00e2y:<\/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 so s\u00e1nh s\u1ef1 thay \u0111\u1ed5i c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1ec1 c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng CbCR.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b2c132\/2020\u53f7\u6cd5\u4ee4<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 255\/2026<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh theo VN\u0110 (18.000 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u01b0\u01a1ng \u0111\u01b0\u01a1ng, 750 tri\u1ec7u EUR, quy \u0111\u1ed5i theo t\u1ef7 gi\u00e1 do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">K\u1ef3 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Theo doanh thu trong k\u1ef3 t\u00ednh thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Theo n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p b\u00e1o c\u00e1o<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u1ed9p h\u00e0ng n\u0103m<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u1ed9p 01 l\u1ea7n, c\u1eadp nh\u1eadt trong 90 ng\u00e0y khi c\u00f3 thay \u0111\u1ed5i<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110\u1ecbnh d\u1ea1ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u01b0a c\u00f3 quy \u0111\u1ecbnh r\u00f5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">File XML \u0111\u00e3 \u0111\u01b0\u1ee3c m\u00e3 h\u00f3a, n\u1ed9p qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 y\u00eau c\u1ea7u n\u1ed9p CbCR t\u1ea1i Vi\u1ec7t Nam\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u01b0a \u0111\u1eb7t ra<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Vi\u1ec7t Nam ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n b\u1ea3o m\u1eadt, nh\u1ea5t qu\u00e1n, s\u1eed d\u1ee5ng \u0111\u00fang m\u1ee5c \u0111\u00edch v\u00e0 c\u00f4ng khai vi\u1ec7c \u0111\u00e1p \u1ee9ng\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kh\u00e1c bi\u1ec7t ng\u01b0\u1ee1ng gi\u1eefa c\u00e1c qu\u1ed1c gia<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u01b0a x\u1eed l\u00fd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c ghi nh\u1eadn th\u00e0nh tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Danh_sach_cac_quoc_gia_co_moi_quan_he_trao_doi_CbCR_da_duoc_kich_hoat\"><\/span><b>Danh s\u00e1ch c\u00e1c qu\u1ed1c gia c\u00f3 m\u1ed1i quan h\u1ec7 trao \u0111\u1ed5i CbCR \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y th\u1ec3 hi\u1ec7n c\u00e1c m\u1ed1i quan h\u1ec7 trao \u0111\u1ed5i song ph\u01b0\u01a1ng \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t hi\u1ec7n \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng CbCR gi\u1eefa c\u00e1c c\u01a1 quan thu\u1ebf theo Th\u1ecfa thu\u1eadn CbC MCAA. B\u1ea3ng n\u00e0y c\u0169ng bao g\u1ed3m c\u00e1c m\u1ed1i quan h\u1ec7 d\u1ef1a tr\u00ean lu\u1eadt ph\u00e1p c\u1ee7a EU, c\u0169ng nh\u01b0 c\u00e1c th\u1ecfa thu\u1eadn song ph\u01b0\u01a1ng v\u1ec1 trao \u0111\u1ed5i th\u00f4ng tin CbC theo c\u00e1c hi\u1ec7p \u0111\u1ecbnh thu\u1ebf ho\u1eb7c th\u1ecfa thu\u1eadn trao \u0111\u1ed5i th\u00f4ng tin thu\u1ebf, trong ph\u1ea1m vi \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o cho Ban Th\u01b0 k\u00fd OECD.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p danh s\u00e1ch c\u00e1c qu\u1ed1c gia \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng CbCR \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t v\u1edbi Vi\u1ec7t Nam.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>STT<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1eeb qu\u1ed1c gia\/v\u00f9ng l\u00e3nh th\u1ed5<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110\u1ebfn qu\u1ed1c gia\/v\u00f9ng l\u00e3nh th\u1ed5<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6cd5\u5f8b\u58f0\u660e<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00dac\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cbc MCAA \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d8a\u5357<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00c1o\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cbc MCAA \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d8a\u5357<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ec9\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cbc MCAA \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d8a\u5357<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Bulgaria\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cbc MCAA \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d8a\u5357<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Trung Qu\u1ed1c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cbc MCAA \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Croatia\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cbc MCAA \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t, c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ed1i v\u1edbi c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf b\u1eaft \u0111\u1ea7u t\u1eeb 01\/01\/2024<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d8a\u5357<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ed9ng h\u00f2a S\u00e9c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cbc MCAA \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d8a\u5357<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110an M\u1ea1ch<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cbc MCAA \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Estonia\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cbc MCAA \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u00e1p\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cbc MCAA \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">11<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ee9c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cbc MCAA \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">12<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d8a\u5357<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Hy L\u1ea1p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cbc MCAA \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">13<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ed3ng K\u00f4ng\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cbc MCAA \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t, c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ed1i v\u1edbi c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf b\u1eaft \u0111\u1ea7u t\u1eeb 01\/01\/2024<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">14<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Iceland\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cbc MCAA \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d8a\u5357<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u1ea4n \u0111\u1ed9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cbc MCAA \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">16<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d8a\u5357<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ireland\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cbc MCAA \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">17<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d8a\u5357<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00dd\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cbc MCAA \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">18<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nh\u1eadt B\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cbc MCAA \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">19<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00e0n Qu\u1ed1c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cbc MCAA \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Latvia<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cbc MCAA \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t, c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ed1i v\u1edbi c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf b\u1eaft \u0111\u1ea7u t\u1eeb 01\/01\/2024<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">21<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Luxembourg<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cbc MCAA \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">22<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d8a\u5357<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Malaysia\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cbc MCAA \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">23<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d8a\u5357<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Malta<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cbc MCAA \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">24<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00e0 Lan<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cbc MCAA \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d8a\u5357<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Na Uy\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cbc MCAA \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">26<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Peru\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cbc MCAA \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">27<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d8a\u5357<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ba Lan<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cbc MCAA \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">28<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed3 \u0110\u00e0o Nha<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cbc MCAA \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">29<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Li\u00ean Bang Nga<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cbc MCAA \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u65b0\u52a0\u5761\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cbc MCAA \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Slovakia\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cbc MCAA \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">32<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Slovenia\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cbc MCAA \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">33<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00e2y Ban Nha<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cbc MCAA \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">34<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ee5y \u0110i\u1ec3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cbc MCAA \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">35<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ee5y S\u0129<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cbc MCAA \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">36<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00e1i Lan<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cbc MCAA \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">37<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d8a\u5357<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u01b0\u01a1ng qu\u1ed1c Anh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cbc MCAA \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<blockquote><p><strong>\u6765\u6e90\uff1a <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.oecd.org\/en\/topics\/sub-issues\/international-standards-on-tax-transparency\/automatic-exchange-of-information-exchange-relationships.html\" rel=\"nofollow noopener\" target=\"_blank\">https:\/\/www.oecd.org\/en\/topics\/sub-issues\/international-standards-on-tax-transparency\/automatic-exchange-of-information-exchange-relationships.html<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng CbCR \u0111\u00e3 \u0111i h\u1ebft qu\u00e3ng \u0111\u01b0\u1eddng t\u1eeb cam k\u1ebft qu\u1ed1c t\u1ebf \u0111\u1ebfn v\u1eadn h\u00e0nh th\u1ef1c t\u1ebf: Vi\u1ec7t Nam tham gia CbC MCAA v\u00e0 ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o t\u1eeb ng\u00e0y 03\/01\/2025, thi\u1ebft l\u1eadp quan h\u1ec7 trao \u0111\u1ed5i c\u00f3 hi\u1ec7u l\u1ef1c v\u1edbi 37 qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 theo C\u00f4ng v\u0103n 3870\/CT-CS ng\u00e0y 10\/6\/2026, v\u00e0 c\u00f3 khung ph\u00e1p l\u00fd trong n\u01b0\u1edbc ho\u00e0n ch\u1ec9nh t\u1ea1i \u0110i\u1ec1u 19, \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu qu\u00fd doanh nghi\u1ec7p c\u00f2n ch\u01b0a ch\u1eafc ch\u1eafn m\u00ecnh thu\u1ed9c nh\u00f3m n\u00e0o trong ba nh\u00f3m n\u00eau tr\u00ean, ho\u1eb7c mu\u1ed1n ki\u1ec3m tra ch\u00e9o s\u1ed1 li\u1ec7u CbCR c\u1ee7a t\u1eadp \u0111o\u00e0n v\u1edbi h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf l\u00e0m \u0111i\u1ec1u \u0111\u00f3, h\u00e3y \u0111\u1ec3 \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN &#8211; Master Accountant Network \u0111\u1ed3ng h\u00e0nh c\u00f9ng qu\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/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>\u624b\u673a\/Zalo\uff1a<\/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>\u7535\u5b50\u90ae\u4ef6\uff1a<\/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>","protected":false},"excerpt":{"rendered":"<p>C\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng CbCR \u0111\u00e3 ch\u00ednh th\u1ee9c b\u01b0\u1edbc t\u1eeb cam k\u1ebft qu\u1ed1c t\u1ebf sang tr\u1ea1ng th\u00e1i v\u1eadn h\u00e0nh th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam, v\u00e0 \u0111\u00e2y l\u00e0 thay \u0111\u1ed5i l\u00e0m \u0111\u1ea3o chi\u1ec1u c\u00e1ch h\u00e0ng ngh\u00ecn doanh nghi\u1ec7p FDI x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o c\u1ee7a m\u00ecnh. K\u1ec3 t\u1eeb khi C\u1ee5c Thu\u1ebf [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5009,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-5008","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nghi-dinh-255-2026-nd-cp"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5008","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=5008"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5008\/revisions"}],"predecessor-version":[{"id":5012,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5008\/revisions\/5012"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5009"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5008"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5008"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5008"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}