{"id":5086,"date":"2026-09-09T09:28:49","date_gmt":"2026-09-09T02:28:49","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=5086"},"modified":"2026-09-09T14:10:33","modified_gmt":"2026-09-09T07:10:33","slug":"ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau\/","title":{"rendered":"\u5982\u4f55\u786e\u5b9a\u7528\u4e8e\u8ba1\u7b97\u5168\u7403\u5408\u5e76\u6536\u5165\u95e8\u69db\u7684\u6c47\u7387\uff1f"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u l\u00e0 chi ti\u1ebft k\u1ef9 thu\u1eadt nh\u1ecf nh\u01b0ng c\u00f3 th\u1ec3 quy\u1ebft \u0111\u1ecbnh m\u1ed9t c\u00f4ng ty th\u00e0nh vi\u00ean t\u1ea1i Vi\u1ec7t Nam c\u00f3 ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) hay kh\u00f4ng, b\u1edfi ng\u01b0\u1ee1ng 750 tri\u1ec7u EUR theo chu\u1ea9n OECD ch\u1ec9 c\u00f3 \u00fd ngh\u0129a khi \u0111\u01b0\u1ee3c quy \u0111\u1ed5i \u0111\u00fang c\u00e1ch sang \u0111\u1ed3ng ti\u1ec1n b\u00e1o c\u00e1o.<\/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\"> Kho\u1ea3n 6 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u00e3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 n\u00e0y nh\u01b0ng kh\u00f4ng \u00edt k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u1eabn nh\u1ea7m l\u1eabn gi\u1eefa t\u1ef7 gi\u00e1 trung t\u00e2m, t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o v\u00e0 th\u1eddi \u0111i\u1ec3m tham chi\u1ebfu. 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 t\u00ednh v\u00e0 c\u00e1c t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf \u0111\u1ec3 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng tr\u01b0\u1edbc k\u1ef3 n\u1ed9p b\u00e1o c\u00e1o.<\/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\/ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau\/#Vi_sao_ty_gia_quy_doi_nguong_doanh_thu_hop_nhat_toan_cau_khien_ke_toan_truong_tap_doan_da_quoc_gia_phai_luu_tam\" >V\u00ec sao t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u khi\u1ebfn k\u1ebf to\u00e1n tr\u01b0\u1edfng t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia ph\u1ea3i l\u01b0u t\u00e2m?<\/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\/ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau\/#Can_cu_phap_ly_xac_dinh_ty_gia_quy_doi_nguong_doanh_thu_hop_nhat_toan_cau\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau\/#Khoan_6_Dieu_19_Nghi_dinh_2552026ND-CP_quy_dinh_gi\" >Kho\u1ea3n 6 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau\/#Vi_sao_nguong_doanh_thu_hop_nhat_toan_cau_can_duoc_quy_doi_ra_mot_dong_tien_chung\" >V\u00ec sao ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u c\u1ea7n \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra m\u1ed9t \u0111\u1ed3ng ti\u1ec1n chung<\/a><\/li><\/ul><\/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\/ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau\/#Cach_xac_dinh_ty_gia_quy_doi_nguong_doanh_thu_hop_nhat_toan_cau_tren_thuc_te\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u 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-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau\/#Chon_ty_gia_trung_tam_hay_ty_gia_tinh_cheo\" >Ch\u1ecdn t\u1ef7 gi\u00e1 trung t\u00e2m hay t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o?<\/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\/ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau\/#Moc_thoi_gian_tham_chieu_Thang_12_nam_lien_ke_truoc_nam_bao_cao\" >M\u1ed1c th\u1eddi gian tham chi\u1ebfu: Th\u00e1ng 12 n\u0103m li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o<\/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\/ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau\/#Vi_du_minh_hoa_cach_ap_dung_ty_gia_quy_doi_nguong_doanh_thu_hop_nhat_toan_cau\" >V\u00ed d\u1ee5 minh h\u1ecda c\u00e1ch \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau\/#Truong_hop_nao_phai_nop_Bao_cao_loi_nhuan_lien_quoc_gia_sau_khi_quy_doi_nguong_doanh_thu_hop_nhat_toan_cau\" >Tr\u01b0\u1eddng h\u1ee3p n\u00e0o ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia sau khi quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u<\/a><\/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\/ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau\/#4_sai_lam_thuong_gap_khi_xac_dinh_ty_gia_quy_doi_nguong_doanh_thu_hop_nhat_toan_cau\" >4 sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau\/#Checklist_ra_soat_truoc_ky_nop_Bao_cao_loi_nhuan_lien_quoc_gia\" >Checklist r\u00e0 so\u00e1t tr\u01b0\u1edbc k\u1ef3 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/a><\/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\/ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau\/#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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau\/#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><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\/ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau\/#Cau_hoi_thuong_gap_ve_ty_gia_quy_doi_doanh_thu_hop_nhat_toan_cau\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 t\u1ef7 gi\u00e1 quy \u0111\u1ed5i doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau\/#Ty_gia_quy_doi_nguong_doanh_thu_hop_nhat_toan_cau_duoc_xac_dinh_theo_van_ban_nao\" >T\u1ef7 gi\u00e1 quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo v\u0103n b\u1ea3n n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau\/#Vi_sao_co_hai_loai_ty_gia_de_lua_chon\" >V\u00ec sao c\u00f3 hai lo\u1ea1i t\u1ef7 gi\u00e1 \u0111\u1ec3 l\u1ef1a ch\u1ecdn?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau\/#Nam_lien_ke_truoc_nam_bao_cao_duoc_hieu_nhu_the_nao\" >N\u0103m li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau\/#Vuot_nguong_doanh_thu_hop_nhat_toan_cau_sau_khi_quy_doi_thi_co_chac_chan_phai_nop_Bao_cao_loi_nhuan_lien_quoc_gia_khong\" >V\u01b0\u1ee3t ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u sau khi quy \u0111\u1ed5i th\u00ec c\u00f3 ch\u1eafc ch\u1eafn ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia 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\/ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau\/#Bao_cao_loi_nhuan_lien_quoc_gia_duoc_nop_theo_hinh_thuc_nao_va_trong_thoi_han_bao_lau\" >B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia \u0111\u01b0\u1ee3c n\u1ed9p theo h\u00ecnh th\u1ee9c n\u00e0o v\u00e0 trong th\u1eddi h\u1ea1n bao l\u00e2u?<\/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\/ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau\/#Tap_doan_co_nhieu_cong_ty_thanh_vien_tai_Viet_Nam_thi_ai_chiu_trach_nhiem_nop_bao_cao\" >T\u1eadp \u0111o\u00e0n c\u00f3 nhi\u1ec1u c\u00f4ng ty th\u00e0nh vi\u00ean t\u1ea1i Vi\u1ec7t Nam th\u00ec ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ed9p b\u00e1o c\u00e1o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_ty_gia_quy_doi_nguong_doanh_thu_hop_nhat_toan_cau_khien_ke_toan_truong_tap_doan_da_quoc_gia_phai_luu_tam\"><\/span><b>V\u00ec sao t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u khi\u1ebfn k\u1ebf to\u00e1n tr\u01b0\u1edfng t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia ph\u1ea3i l\u01b0u t\u00e2m?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u l\u00e0 m\u1ee9c t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 chuy\u1ec3n \u0111\u1ed5i doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u c\u1ee7a m\u1ed9t t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, v\u1ed1n \u0111\u01b0\u1ee3c l\u1eadp theo b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t b\u1eb1ng \u0111\u1ed3ng ti\u1ec1n c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao v\u1ec1 m\u1ed9t \u0111\u1ed3ng ti\u1ec1n chung, nh\u1eb1m \u0111\u1ed1i chi\u1ebfu v\u1edbi ng\u01b0\u1ee1ng ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo quy \u0111\u1ecbnh c\u1ee7a t\u1eebng qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, \u0111\u00e2y l\u00e0 s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh tr\u01b0\u1edbc khi tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi m\u1ea5u ch\u1ed1t:<\/span><\/p>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">\u201cT\u1eadp \u0111o\u00e0n c\u00f3 v\u01b0\u1ee3t ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u (theo chu\u1ea9n 750 tri\u1ec7u EUR c\u1ee7a OECD) trong n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 hay kh\u00f4ng?\u201d<\/span><\/i><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t c\u00f4ng ty th\u00e0nh vi\u00ean t\u1ea1i Vi\u1ec7t Nam k\u1ebft lu\u1eadn sai \u1edf kh\u00e2u t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u c\u00f3 th\u1ec3 d\u1eabn t\u1edbi hai h\u1ec7 qu\u1ea3 tr\u00e1i ng\u01b0\u1ee3c nh\u01b0ng \u0111\u1ec1u r\u1ee7i ro:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecf s\u00f3t ngh\u0129a v\u1ee5 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia khi th\u1ef1c ch\u1ea5t \u0111\u00e3 v\u01b0\u1ee3t ng\u01b0\u1ee1ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1eb7c n\u1ed9p th\u1eeba th\u00f4ng tin kh\u00f4ng c\u1ea7n thi\u1ebft l\u00e0m l\u1ed9 d\u1eef li\u1ec7u t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 ra ngo\u00e0i ph\u1ea1m vi b\u1eaft bu\u1ed9c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026, c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u \u0111\u00e3 \u0111\u01b0\u1ee3c lu\u1eadt h\u00f3a r\u00f5 r\u00e0ng thay v\u00ec \u0111\u1ec3 doanh nghi\u1ec7p t\u1ef1 suy \u0111o\u00e1n nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xac_dinh_ty_gia_quy_doi_nguong_doanh_thu_hop_nhat_toan_cau\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5090\" aria-describedby=\"caption-attachment-5090\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5090\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Cach-xac-dinh-ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau-tren-thuc-te-1.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Cach-xac-dinh-ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau-tren-thuc-te-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Cach-xac-dinh-ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau-tren-thuc-te-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Cach-xac-dinh-ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau-tren-thuc-te-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Cach-xac-dinh-ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau-tren-thuc-te-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Cach-xac-dinh-ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau-tren-thuc-te-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5090\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 n\u1ed9i dung li\u00ean quan \u0111\u1ebfn t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u n\u1eb1m t\u1ea1i \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, \u0111i\u1ec1u kho\u1ea3n 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.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_6_Dieu_19_Nghi_dinh_2552026ND-CP_quy_dinh_gi\"><\/span><b>Kho\u1ea3n 6 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp v\u00e0 duy nh\u1ea5t cho c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 gi\u00e1 trung t\u00e2m ho\u1eb7c trung b\u00ecnh t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o c\u1ee7a th\u00e1ng 12 n\u0103m li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c tham chi\u1ebfu do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1.<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba y\u1ebfu t\u1ed1 trong c\u00e2u quy \u0111\u1ecbnh n\u00e0y c\u1ea5u th\u00e0nh to\u00e0n b\u1ed9 c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ngu\u1ed3n t\u1ef7 gi\u00e1<\/b><span style=\"font-weight: 400;\">: Ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1, kh\u00f4ng d\u00f9ng t\u1ef7 gi\u00e1 ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i hay t\u1ef7 gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ef1 do.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lo\u1ea1i t\u1ef7 gi\u00e1<\/b><span style=\"font-weight: 400;\">: C\u00f3 hai l\u1ef1a ch\u1ecdn: t\u1ef7 gi\u00e1 trung t\u00e2m ho\u1eb7c trung b\u00ecnh t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o, t\u00f9y v\u00e0o c\u1eb7p \u0111\u1ed3ng ti\u1ec1n c\u1ea7n quy \u0111\u1ed5i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ed1c th\u1eddi gian tham chi\u1ebfu<\/b><span style=\"font-weight: 400;\">: C\u0103n c\u1ee9 th\u00e1ng 12 c\u1ee7a n\u0103m li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o, kh\u00f4ng ph\u1ea3i th\u00e1ng 12 c\u1ee7a ch\u00ednh n\u0103m b\u00e1o c\u00e1o hay b\u00ecnh qu\u00e2n c\u1ea3 n\u0103m.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_nguong_doanh_thu_hop_nhat_toan_cau_can_duoc_quy_doi_ra_mot_dong_tien_chung\"><\/span><b>V\u00ec sao ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u c\u1ea7n \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra m\u1ed9t \u0111\u1ed3ng ti\u1ec1n chung<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng theo th\u00f4ng l\u1ec7 OECD, th\u01b0\u1eddng tham chi\u1ebfu m\u1ee9c 750 tri\u1ec7u EUR doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u c\u1ee7a n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o. Trong khi \u0111\u00f3, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng USD, JPY, GBP hay m\u1ed9t \u0111\u1ed3ng ti\u1ec1n b\u1ea3n \u0111\u1ecba kh\u00e1c t\u00f9y qu\u1ed1c gia \u0111\u1eb7t tr\u1ee5 s\u1edf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng c\u00f3 m\u1ed9t quy t\u1eafc t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u th\u1ed1ng nh\u1ea5t, m\u1ed7i doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ecdn th\u1eddi \u0111i\u1ec3m t\u1ef7 gi\u00e1 c\u00f3 l\u1ee3i cho m\u00ecnh \u0111\u1ec3 tr\u00e1nh v\u01b0\u1ee3t ng\u01b0\u1ee1ng, l\u00e0m sai l\u1ec7ch m\u1ee5c ti\u00eau minh b\u1ea1ch h\u00f3a c\u1ee7a c\u01a1 ch\u1ebf CbCR to\u00e0n c\u1ea7u. \u0110\u00e2y l\u00e0 l\u00fd do kho\u1ea3n 6 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP kh\u00f3a c\u1ee9ng c\u1ea3 ngu\u1ed3n t\u1ef7 gi\u00e1, lo\u1ea1i t\u1ef7 gi\u00e1 l\u1eabn th\u1eddi \u0111i\u1ec3m tham chi\u1ebfu, kh\u00f4ng \u0111\u1ec3 l\u1ea1i kho\u1ea3ng tr\u1ed1ng cho doanh nghi\u1ec7p t\u1ef1 l\u1ef1a ch\u1ecdn.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_ty_gia_quy_doi_nguong_doanh_thu_hop_nhat_toan_cau_tren_thuc_te\"><\/span><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u tr\u00ean th\u1ef1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5091\" aria-describedby=\"caption-attachment-5091\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5091\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Cach-xac-dinh-ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau.jpg\" alt=\"C\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Cach-xac-dinh-ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Cach-xac-dinh-ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Cach-xac-dinh-ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Cach-xac-dinh-ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Cach-xac-dinh-ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5091\" class=\"wp-caption-text\">C\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chon_ty_gia_trung_tam_hay_ty_gia_tinh_cheo\"><\/span><b>Ch\u1ecdn t\u1ef7 gi\u00e1 trung t\u00e2m hay t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1ef1a ch\u1ecdn gi\u1eefa hai lo\u1ea1i t\u1ef7 gi\u00e1 ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1ed3ng ti\u1ec1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ef7 gi\u00e1 trung t\u00e2m<\/b><span style=\"font-weight: 400;\">: \u00c1p d\u1ee5ng khi c\u1ea7n quy \u0111\u1ed5i tr\u1ef1c ti\u1ebfp gi\u1eefa VND v\u00e0 USD, v\u00ec \u0111\u00e2y l\u00e0 lo\u1ea1i t\u1ef7 gi\u00e1 Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 h\u1eb1ng ng\u00e0y l\u00e0m c\u01a1 s\u1edf cho c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 giao d\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Trung b\u00ecnh t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o<\/b><span style=\"font-weight: 400;\">: \u00c1p d\u1ee5ng khi \u0111\u1ed3ng ti\u1ec1n b\u00e1o c\u00e1o c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao kh\u00f4ng ph\u1ea3i USD (v\u00ed d\u1ee5 EUR, JPY, GBP, CNY). Khi \u0111\u00f3, vi\u1ec7c quy \u0111\u1ed5i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n gi\u00e1n ti\u1ebfp th\u00f4ng qua t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o gi\u1eefa VND v\u00e0 c\u00e1c ngo\u1ea1i t\u1ec7 kh\u00e1c do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u0111\u00fang lo\u1ea1i t\u1ef7 gi\u00e1 c\u1ea7n d\u00f9ng t\u01b0\u1edfng ch\u1eebng \u0111\u01a1n gi\u1ea3n nh\u01b0ng l\u1ea1i l\u00e0 \u0111i\u1ec3m d\u1ec5 nh\u1ea7m nh\u1ea5t khi doanh nghi\u1ec7p c\u00f3 C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u0111\u1eb7t tr\u1ee5 s\u1edf ngo\u00e0i kh\u1ed1i s\u1eed d\u1ee5ng USD, b\u1edfi nhi\u1ec1u k\u1ebf to\u00e1n m\u1eb7c \u0111\u1ecbnh l\u1ea5y t\u1ef7 gi\u00e1 trung t\u00e2m VND\/USD r\u1ed3i t\u1ef1 quy \u0111\u1ed5i tay sang \u0111\u1ed3ng ti\u1ec1n th\u1ee9 ba, thay v\u00ec tham chi\u1ebfu \u0111\u00fang t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o \u0111\u00e3 \u0111\u01b0\u1ee3c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 s\u1eb5n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Moc_thoi_gian_tham_chieu_Thang_12_nam_lien_ke_truoc_nam_bao_cao\"><\/span><b>M\u1ed1c th\u1eddi gian tham chi\u1ebfu: Th\u00e1ng 12 n\u0103m li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 chi ti\u1ebft d\u1ec5 g\u00e2y nh\u1ea7m l\u1eabn th\u1ee9 hai trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u. &#8220;N\u0103m b\u00e1o c\u00e1o&#8221; \u1edf \u0111\u00e2y l\u00e0 n\u0103m t\u00e0i ch\u00ednh m\u00e0 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu v\u1edbi ng\u01b0\u1ee1ng ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia, t\u1ee9c n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m n\u1ed9p b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n kh\u00e1c c\u1ee7a \u0110i\u1ec1u 19. T\u1ef7 gi\u00e1 c\u1ea7n l\u1ea5y kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n c\u1ea3 n\u0103m, c\u0169ng kh\u00f4ng ph\u1ea3i t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p b\u00e1o c\u00e1o, m\u00e0 c\u1ed1 \u0111\u1ecbnh t\u1ea1i <\/span><b>th\u00e1ng 12 c\u1ee7a n\u0103m li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ch\u1ed1t m\u1ed9t m\u1ed1c th\u1eddi gian duy nh\u1ea5t, thay v\u00ec b\u00ecnh qu\u00e2n hay t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh, gi\u00fap lo\u1ea1i b\u1ecf ho\u00e0n to\u00e0n tranh c\u00e3i v\u1ec1 vi\u1ec7c &#8220;l\u1ea5y t\u1ef7 gi\u00e1 ng\u00e0y n\u00e0o trong n\u0103m&#8221;, m\u1ed9t v\u1ea5n \u0111\u1ec1 t\u1eebng g\u00e2y l\u00fang t\u00fang trong giai \u0111o\u1ea1n ch\u01b0a c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n c\u1ea7n r\u00e0 so\u00e1t to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 tu\u00e2n th\u1ee7 CbCR m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng, vi\u1ec7c tham v\u1ea5n<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-giao-dich-lien-ket\/\"> \u5173\u8054\u65b9\u4ea4\u6613\u54a8\u8be2\u670d\u52a1 <\/a><\/span><\/strong>t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch, kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network <span style=\"font-weight: 400;\">ngay t\u1eeb kh\u00e2u x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u s\u1ebd gi\u00fap tr\u00e1nh sai l\u1ec7ch c\u00f3 th\u1ec3 k\u00e9o d\u00e0i qua nhi\u1ec1u k\u1ef3 b\u00e1o c\u00e1o li\u00ean ti\u1ebfp.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_cach_ap_dung_ty_gia_quy_doi_nguong_doanh_thu_hop_nhat_toan_cau\"><\/span><b>V\u00ed d\u1ee5 minh h\u1ecda c\u00e1ch \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u1ee7a m\u1ed9t t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia \u0111\u1eb7t tr\u1ee5 s\u1edf t\u1ea1i Nh\u1eadt B\u1ea3n, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t b\u1eb1ng JPY. N\u0103m b\u00e1o c\u00e1o CbCR l\u00e0 n\u0103m 2027, t\u01b0\u01a1ng \u1ee9ng n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc \u0111\u00f3 l\u00e0 n\u0103m 2026.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 1 &#8211; X\u00e1c \u0111\u1ecbnh m\u1ed1c th\u1eddi gian tham chi\u1ebfu:<\/b><span style=\"font-weight: 400;\"> Theo kho\u1ea3n 6 \u0110i\u1ec1u 19, t\u1ef7 gi\u00e1 c\u1ea7n l\u1ea5y l\u00e0 t\u1ef7 gi\u00e1 c\u00f4ng b\u1ed1 v\u00e0o th\u00e1ng 12\/2026, kh\u00f4ng ph\u1ea3i t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n n\u0103m 2026 hay t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p b\u00e1o c\u00e1o n\u0103m 2027.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 2 &#8211; X\u00e1c \u0111\u1ecbnh lo\u1ea1i t\u1ef7 gi\u00e1:<\/b><span style=\"font-weight: 400;\"> V\u00ec \u0111\u1ed3ng ti\u1ec1n b\u00e1o c\u00e1o l\u00e0 JPY ch\u1ee9 kh\u00f4ng ph\u1ea3i USD, c\u00f4ng ty th\u00e0nh vi\u00ean t\u1ea1i Vi\u1ec7t Nam s\u1eed d\u1ee5ng trung b\u00ecnh t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o VND\/JPY do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 cho th\u00e1ng 12\/2026, thay v\u00ec t\u1ef1 quy \u0111\u1ed5i qua t\u1ef7 gi\u00e1 trung t\u00e2m VND\/USD r\u1ed3i suy ra JPY.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 3 &#8211; Quy \u0111\u1ed5i ng\u01b0\u1ee1ng 750 tri\u1ec7u EUR (ho\u1eb7c m\u1ee9c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng theo h\u01b0\u1edbng d\u1eabn) sang JPY<\/b><span style=\"font-weight: 400;\"> b\u1eb1ng t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o n\u00f3i tr\u00ean, sau \u0111\u00f3 \u0111\u1ed1i chi\u1ebfu v\u1edbi doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u n\u0103m 2026 c\u1ee7a t\u1eadp \u0111o\u00e0n (\u0111\u00e3 l\u1eadp b\u1eb1ng JPY) \u0111\u1ec3 k\u1ebft lu\u1eadn c\u00f3 v\u01b0\u1ee3t ng\u01b0\u1ee1ng hay kh\u00f4ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 c\u1ea7n c\u00f4ng ty th\u00e0nh vi\u00ean nh\u1ea7m l\u1eabn l\u1ea5y t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n c\u1ea3 n\u0103m 2026 thay v\u00ec t\u1ef7 gi\u00e1 th\u00e1ng 12\/2026, ho\u1eb7c d\u00f9ng t\u1ef7 gi\u00e1 trung t\u00e2m thay v\u00ec t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o, k\u1ebft qu\u1ea3 \u0111\u1ed1i chi\u1ebfu ng\u01b0\u1ee1ng c\u00f3 th\u1ec3 l\u1ec7ch \u0111\u00e1ng k\u1ec3, k\u00e9o theo k\u1ebft lu\u1eadn sai v\u1ec1 ngh\u0129a v\u1ee5 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_nao_phai_nop_Bao_cao_loi_nhuan_lien_quoc_gia_sau_khi_quy_doi_nguong_doanh_thu_hop_nhat_toan_cau\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p n\u00e0o ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia sau khi quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi x\u00e1c \u0111\u1ecbnh xong t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u v\u00e0 k\u1ebft lu\u1eadn t\u1eadp \u0111o\u00e0n v\u01b0\u1ee3t ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t, c\u00e2u h\u1ecfi ti\u1ebfp theo l\u00e0: c\u00f4ng ty th\u00e0nh vi\u00ean t\u1ea1i Vi\u1ec7t Nam c\u00f3 ph\u1ea3i tr\u1ef1c ti\u1ebfp n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia hay kh\u00f4ng. Theo \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o n\u00e0y khi thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/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 kh\u00f4ng 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\u00f4ng ty m\u1eb9 t\u1ed1i cao l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i C\u00f4ng ty m\u1eb9 t\u1ed1i cao l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u00f3 \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf ho\u1eb7c th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1edbi Vi\u1ec7t Nam nh\u01b0ng ch\u01b0a c\u00f3 Th\u1ecfa thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i C\u00f4ng ty m\u1eb9 t\u1ed1i cao l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u00f3 Th\u1ecfa thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n v\u1edbi Vi\u1ec7t Nam nh\u01b0ng \u0111\u00e3 x\u1ea3y ra t\u00ecnh tr\u1ea1ng kh\u00f4ng th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng, v\u00e0 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><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> Ngay c\u1ea3 khi k\u1ebft qu\u1ea3 quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u cho th\u1ea5y t\u1eadp \u0111o\u00e0n \u0111\u00e3 v\u01b0\u1ee3t ng\u01b0\u1ee1ng, c\u00f4ng ty th\u00e0nh vi\u00ean t\u1ea1i Vi\u1ec7t Nam v\u1eabn <\/span><b>\u4e0d\u662f<\/b><span style=\"font-weight: 400;\"> ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia n\u1ebfu C\u00f4ng ty m\u1eb9 t\u1ed1i cao kh\u00f4ng thu\u1ed9c ph\u1ea1m vi l\u1eadp b\u00e1o c\u00e1o t\u1ea1i n\u01b0\u1edbc c\u01b0 tr\u00fa do doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u theo b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a t\u1eadp \u0111o\u00e0n th\u1ea5p h\u01a1n ng\u01b0\u1ee1ng ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ch\u00ednh qu\u1ed1c gia \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;\">Vi\u1ec7c y\u00eau c\u1ea7u 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 c\u0169ng 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 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/luat-quan-ly-thue-2025-so-108-2025-qh15-421539-d1.html\" rel=\"nofollow noopener\" target=\"_blank\">\u0111i\u1ec3m h kho\u1ea3n 2 \u0110i\u1ec1u 30 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/a><\/span><\/strong><span style=\"font-weight: 400;\">; 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<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi t\u1eadp \u0111o\u00e0n c\u00f3 nhi\u1ec1u h\u01a1n m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, n\u1ebfu C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u00f3 v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ecbnh m\u1ed9t \u0111\u01a1n v\u1ecb l\u00e0m \u0111\u1ea7u m\u1ed1i, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh c\u00f3 tr\u00e1ch nhi\u1ec7m 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, \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p b\u00e1o c\u00e1o theo \u0111\u00fang c\u01a1 ch\u1ebf c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng CbCR m\u00e0 Vi\u1ec7t Nam \u0111ang tham gia. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam c\u01a1 ch\u1ebf n\u00e0y t\u1ea1i b\u00e0i vi\u1ebft v\u1ec1<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/co-che-trao-doi-thong-tin-tu-dong-cbcr\/\"> c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng CbCR<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 hi\u1ec3u r\u00f5 lu\u1ed3ng d\u1eef li\u1ec7u s\u1ebd \u0111\u01b0\u1ee3c chia s\u1ebb gi\u1eefa c\u01a1 quan thu\u1ebf c\u00e1c n\u01b0\u1edbc nh\u01b0 th\u1ebf n\u00e0o sau khi b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c n\u1ed9p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"4_sai_lam_thuong_gap_khi_xac_dinh_ty_gia_quy_doi_nguong_doanh_thu_hop_nhat_toan_cau\"><\/span><b>4 sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5088\" aria-describedby=\"caption-attachment-5088\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5088\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/4-sai-lam-thuong-gap-khi-xac-dinh-ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau.jpg\" alt=\"4 sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/4-sai-lam-thuong-gap-khi-xac-dinh-ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/4-sai-lam-thuong-gap-khi-xac-dinh-ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/4-sai-lam-thuong-gap-khi-xac-dinh-ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/4-sai-lam-thuong-gap-khi-xac-dinh-ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/4-sai-lam-thuong-gap-khi-xac-dinh-ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5088\" class=\"wp-caption-text\">4 sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><b>M\u1ed9t, l\u1ea5y t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n n\u0103m thay v\u00ec t\u1ef7 gi\u00e1 th\u00e1ng 12.<\/b><span style=\"font-weight: 400;\"> Kho\u1ea3n 6 \u0110i\u1ec1u 19 ch\u1ec9 \u0111\u1ecbnh r\u00f5 m\u1ed1c th\u00e1ng 12 c\u1ee7a n\u0103m li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o, kh\u00f4ng ph\u1ea3i trung b\u00ecnh 12 th\u00e1ng hay t\u1ef7 gi\u00e1 t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m b\u1ea5t k\u1ef3 trong n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Hai, nh\u1ea7m n\u0103m tham chi\u1ebfu.<\/b><span style=\"font-weight: 400;\"> M\u1ed9t s\u1ed1 doanh nghi\u1ec7p l\u1ea5y nh\u1ea7m t\u1ef7 gi\u00e1 th\u00e1ng 12 c\u1ee7a ch\u00ednh n\u0103m b\u00e1o c\u00e1o thay v\u00ec n\u0103m li\u1ec1n k\u1ec1 tr\u01b0\u1edbc \u0111\u00f3, d\u1eabn \u0111\u1ebfn to\u00e0n b\u1ed9 k\u1ebft lu\u1eadn v\u1ec1 ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u b\u1ecb l\u1ec7ch m\u1ed9t n\u0103m t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Ba, d\u00f9ng sai lo\u1ea1i t\u1ef7 gi\u00e1 cho \u0111\u1ed3ng ti\u1ec1n kh\u00f4ng ph\u1ea3i USD.<\/b><span style=\"font-weight: 400;\"> V\u1edbi C\u00f4ng ty m\u1eb9 t\u1ed1i cao l\u1eadp b\u00e1o c\u00e1o b\u1eb1ng EUR, JPY hay c\u00e1c \u0111\u1ed3ng ti\u1ec1n kh\u00e1c, vi\u1ec7c \u00e1p th\u1eb3ng t\u1ef7 gi\u00e1 trung t\u00e2m VND\/USD thay v\u00ec trung b\u00ecnh t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 l\u00e0 sai quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>B\u1ed1n, b\u1ecf qua b\u01b0\u1edbc \u0111\u1ed1i chi\u1ebfu \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n tr\u1eeb t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 19.<\/b><span style=\"font-weight: 400;\"> Nhi\u1ec1u doanh nghi\u1ec7p d\u1eebng l\u1ea1i ngay sau khi k\u1ebft lu\u1eadn v\u01b0\u1ee3t ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u m\u00e0 qu\u00ean ki\u1ec3m tra xem C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u00f3 th\u1ef1c s\u1ef1 ph\u00e1t sinh ngh\u0129a v\u1ee5 l\u1eadp b\u00e1o c\u00e1o t\u1ea1i n\u01b0\u1edbc c\u01b0 tr\u00fa hay kh\u00f4ng, d\u1eabn \u0111\u1ebfn n\u1ed9p th\u1eeba ho\u1eb7c n\u1ed9p thi\u1ebfu B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c r\u00e0 so\u00e1t c\u1ea3 b\u1ed1n \u0111i\u1ec3m tr\u00ean n\u00ean \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ed3ng th\u1eddi v\u1edbi qu\u00e1 tr\u00ecnh <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\">\u521b\u5efa\u5173\u8054\u65b9\u4ea4\u6613\u8bb0\u5f55<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> h\u00e0ng n\u0103m, v\u00ec sai l\u1ec7ch trong kh\u00e2u quy \u0111\u1ed5i t\u1ef7 gi\u00e1 th\u01b0\u1eddng ch\u1ec9 l\u1ed9 ra khi \u0111\u1ed1i chi\u1ebfu ch\u00e9o v\u1edbi H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u v\u00e0 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u1ee7a c\u1ea3 t\u1eadp \u0111o\u00e0n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Checklist_ra_soat_truoc_ky_nop_Bao_cao_loi_nhuan_lien_quoc_gia\"><\/span><b>Checklist r\u00e0 so\u00e1t tr\u01b0\u1edbc k\u1ef3 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/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 checklist r\u00e0 so\u00e1t tr\u01b0\u1edbc k\u1ef3 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh \u0111\u00fang &#8220;n\u0103m b\u00e1o c\u00e1o&#8221; v\u00e0 &#8220;n\u0103m li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o&#8221; theo v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ecbnh ho\u1eb7c quy \u0111\u1ecbnh n\u1ed9i b\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ea5y t\u1ef7 gi\u00e1 c\u00f4ng b\u1ed1 \u0111\u00fang th\u00e1ng 12 c\u1ee7a n\u0103m li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o, kh\u00f4ng ph\u1ea3i t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecdn \u0111\u00fang lo\u1ea1i t\u1ef7 gi\u00e1 trung t\u00e2m ho\u1eb7c trung b\u00ecnh t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o theo \u0111\u1ed3ng ti\u1ec1n b\u00e1o c\u00e1o c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u sau quy \u0111\u1ed5i v\u1edbi ng\u01b0\u1ee1ng ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra c\u00e1c \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n tr\u1eeb t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 19 tr\u01b0\u1edbc khi k\u1ebft lu\u1eadn ngh\u0129a v\u1ee5 n\u1ed9p b\u00e1o c\u00e1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ecbnh \u0111\u1ea7u m\u1ed1i (n\u1ebfu t\u1eadp \u0111o\u00e0n c\u00f3 nhi\u1ec1u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam) v\u00e0 Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p b\u00e1o c\u00e1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo \u0111\u1ecbnh d\u1ea1ng XML \u0111\u00e3 m\u00e3 h\u00f3a, n\u1ed9p qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf trong th\u1eddi h\u1ea1n 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.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u t\u01b0\u1edfng ch\u1eebng l\u00e0 m\u1ed9t chi ti\u1ebft k\u1ef9 thu\u1eadt nh\u1ecf trong Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP nh\u01b0ng l\u1ea1i l\u00e0 b\u01b0\u1edbc quy\u1ebft \u0111\u1ecbnh tr\u01b0\u1edbc khi doanh nghi\u1ec7p tr\u1ea3 l\u1eddi \u0111\u01b0\u1ee3c c\u00e2u h\u1ecfi l\u1edbn h\u01a1n: t\u1eadp \u0111o\u00e0n c\u00f3 thu\u1ed9c di\u1ec7n n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia t\u1ea1i Vi\u1ec7t Nam hay kh\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba \u0111i\u1ec1u c\u1ea7n ghi nh\u1edb:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 ph\u1ea3i l\u1ea5y theo c\u00f4ng b\u1ed1 c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam t\u1ea1i th\u00e1ng 12 n\u0103m li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lo\u1ea1i t\u1ef7 gi\u00e1 s\u1eed d\u1ee5ng trung t\u00e2m hay t\u00ednh ch\u00e9o ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1ed3ng ti\u1ec1n b\u00e1o c\u00e1o c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 ngay c\u1ea3 khi v\u01b0\u1ee3t ng\u01b0\u1ee1ng sau quy \u0111\u1ed5i, ngh\u0129a v\u1ee5 n\u1ed9p b\u00e1o c\u00e1o v\u1eabn c\u1ea7n \u0111\u1ed1i chi\u1ebfu th\u00eam c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 19.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p mu\u1ed1n t\u00ecm hi\u1ec3u to\u00e0n di\u1ec7n nh\u1eefng thay \u0111\u1ed5i kh\u00e1c c\u1ee7a v\u0103n b\u1ea3n n\u00e0y c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft t\u1ed5ng h\u1ee3p<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-nghi-dinh-255-2026-nd-cp\/\"> \u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u4e2d\u7684\u65b0\u8981\u70b9<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 n\u1eafm b\u1eaft b\u1ee9c tranh chung tr\u01b0\u1edbc khi \u0111i s\u00e2u v\u00e0o t\u1eebng ngh\u0129a v\u1ee5 c\u1ee5 th\u1ec3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu h\u1ed3 s\u01a1 CbCR c\u1ee7a qu\u00fd doanh nghi\u1ec7p c\u00f2n v\u01b0\u1edbng m\u1eafc \u1edf kh\u00e2u x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u hay x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p b\u00e1o c\u00e1o, \u0111\u1ed9i ng\u0169 chuy\u00ean gia giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a MAN &#8211; Master Accountant Network s\u1eb5n s\u00e0ng r\u00e0 so\u00e1t c\u00f9ng qu\u00fd doanh nghi\u1ec7p tr\u01b0\u1edbc th\u1eddi h\u1ea1n n\u1ed9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u514d\u8d39\u63d0\u4f9b\u652f\u6301\u548c\u5efa\u8bae\uff01<\/span><\/p>\n<h3><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>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/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\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/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\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_ty_gia_quy_doi_doanh_thu_hop_nhat_toan_cau\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 t\u1ef7 gi\u00e1 quy \u0111\u1ed5i doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ty_gia_quy_doi_nguong_doanh_thu_hop_nhat_toan_cau_duoc_xac_dinh_theo_van_ban_nao\"><\/span><b>T\u1ef7 gi\u00e1 quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo v\u0103n b\u1ea3n n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 6 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 gi\u00e1 trung t\u00e2m ho\u1eb7c trung b\u00ecnh t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o c\u1ee7a th\u00e1ng 12 n\u0103m li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o, do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_co_hai_loai_ty_gia_de_lua_chon\"><\/span><b>V\u00ec sao c\u00f3 hai lo\u1ea1i t\u1ef7 gi\u00e1 \u0111\u1ec3 l\u1ef1a ch\u1ecdn?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 trung t\u00e2m \u00e1p d\u1ee5ng khi quy \u0111\u1ed5i tr\u1ef1c ti\u1ebfp gi\u1eefa VND v\u00e0 USD; trung b\u00ecnh t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o \u00e1p d\u1ee5ng khi C\u00f4ng ty m\u1eb9 t\u1ed1i cao l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t b\u1eb1ng \u0111\u1ed3ng ti\u1ec1n kh\u00e1c USD, c\u1ea7n quy \u0111\u1ed5i gi\u00e1n ti\u1ebfp th\u00f4ng qua t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nam_lien_ke_truoc_nam_bao_cao_duoc_hieu_nhu_the_nao\"><\/span><b>N\u0103m li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u0103m t\u00e0i ch\u00ednh ngay tr\u01b0\u1edbc n\u0103m m\u00e0 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu v\u1edbi ng\u01b0\u1ee1ng ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia. T\u1ef7 gi\u00e1 tham chi\u1ebfu l\u1ea5y t\u1ea1i th\u00e1ng 12 c\u1ee7a ch\u00ednh n\u0103m n\u00e0y, kh\u00f4ng ph\u1ea3i n\u0103m b\u00e1o c\u00e1o.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vuot_nguong_doanh_thu_hop_nhat_toan_cau_sau_khi_quy_doi_thi_co_chac_chan_phai_nop_Bao_cao_loi_nhuan_lien_quoc_gia_khong\"><\/span><b>V\u01b0\u1ee3t ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u sau khi quy \u0111\u1ed5i th\u00ec c\u00f3 ch\u1eafc ch\u1eafn ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng h\u1eb3n. Theo \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 19, ngh\u0129a v\u1ee5 n\u1ed9p b\u00e1o c\u00e1o c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp b\u00e1o c\u00e1o t\u1ea1i n\u01b0\u1edbc c\u01b0 tr\u00fa hay kh\u00f4ng, c\u0169ng nh\u01b0 t\u00ecnh tr\u1ea1ng Th\u1ecfa thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n gi\u1eefa qu\u1ed1c gia \u0111\u00f3 v\u1edbi Vi\u1ec7t Nam.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_cao_loi_nhuan_lien_quoc_gia_duoc_nop_theo_hinh_thuc_nao_va_trong_thoi_han_bao_lau\"><\/span><b>B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia \u0111\u01b0\u1ee3c n\u1ed9p theo h\u00ecnh th\u1ee9c n\u00e0o v\u00e0 trong th\u1eddi h\u1ea1n bao l\u00e2u?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o \u0111\u01b0\u1ee3c n\u1ed9p theo \u0111\u1ecbnh d\u1ea1ng XML \u0111\u00e3 m\u00e3 h\u00f3a, qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf, trong th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t 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><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tap_doan_co_nhieu_cong_ty_thanh_vien_tai_Viet_Nam_thi_ai_chiu_trach_nhiem_nop_bao_cao\"><\/span><b>T\u1eadp \u0111o\u00e0n c\u00f3 nhi\u1ec1u c\u00f4ng ty th\u00e0nh vi\u00ean t\u1ea1i Vi\u1ec7t Nam th\u00ec ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ed9p b\u00e1o c\u00e1o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u00f3 v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ecbnh m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam l\u00e0m \u0111\u1ea7u m\u1ed1i, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh 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 v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p b\u00e1o c\u00e1o thay cho c\u1ea3 t\u1eadp \u0111o\u00e0n t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>T\u1ef7 gi\u00e1 quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u l\u00e0 chi ti\u1ebft k\u1ef9 thu\u1eadt nh\u1ecf nh\u01b0ng c\u00f3 th\u1ec3 quy\u1ebft \u0111\u1ecbnh m\u1ed9t c\u00f4ng ty th\u00e0nh vi\u00ean t\u1ea1i Vi\u1ec7t Nam c\u00f3 ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) hay kh\u00f4ng, b\u1edfi ng\u01b0\u1ee1ng 750 tri\u1ec7u EUR theo chu\u1ea9n OECD ch\u1ec9 c\u00f3 \u00fd ngh\u0129a [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5087,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-5086","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\/5086","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=5086"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5086\/revisions"}],"predecessor-version":[{"id":5100,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5086\/revisions\/5100"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5087"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5086"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5086"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5086"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}