{"id":5343,"date":"2026-10-15T09:54:14","date_gmt":"2026-10-15T02:54:14","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=5343"},"modified":"2026-10-15T09:54:14","modified_gmt":"2026-10-15T02:54:14","slug":"doanh-nghiep-phat-sinh-giao-dich-lien-ket-bi-an-dinh-thue-khi-nao","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-phat-sinh-giao-dich-lien-ket-bi-an-dinh-thue-khi-nao\/","title":{"rendered":"Doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf khi n\u00e0o?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf khi n\u00e0o? L\u00e0 v\u1ea5n \u0111\u1ec1 c\u1ea7n \u0111\u01b0\u1ee3c quan t\u00e2m khi th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf. Vi\u1ec7c kh\u00f4ng tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 ho\u1eb7c cung c\u1ea5p th\u00f4ng tin theo quy \u0111\u1ecbnh c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m i kho\u1ea3n 2 \u0110i\u1ec1u 24 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c108\/2025\/QH15\u53f7<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 \u1ea5n \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ngh\u0129a v\u1ee5 k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c kh\u00f4ng cung c\u1ea5p th\u00f4ng tin theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang quan h\u1ec7 li\u00ean k\u1ebft, th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai, chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 v\u00e0 b\u1ea3o \u0111\u1ea3m th\u00f4ng tin cung c\u1ea5p ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y ph\u00e2n t\u00edch c\u0103n c\u1ee9 ph\u00e1p l\u00fd, c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ea7n l\u01b0u \u00fd v\u00e0 bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf trong n\u0103m 2026.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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\/doanh-nghiep-phat-sinh-giao-dich-lien-ket-bi-an-dinh-thue-khi-nao\/#Can_cu_phap_ly_ve_an_dinh_thue_doi_voi_doanh_nghiep_co_giao_dich_lien_ket\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1ec1 \u1ea5n \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-phat-sinh-giao-dich-lien-ket-bi-an-dinh-thue-khi-nao\/#Moi_lien_he_voi_Nghi_dinh_2552026ND-CP\" >M\u1ed1i li\u00ean h\u1ec7 v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-phat-sinh-giao-dich-lien-ket-bi-an-dinh-thue-khi-nao\/#Doanh_nghiep_phat_sinh_giao_dich_lien_ket_bi_an_dinh_thue_khi_nao\" >Doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf khi n\u00e0o?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-phat-sinh-giao-dich-lien-ket-bi-an-dinh-thue-khi-nao\/#Khong_thuc_hien_nghia_vu_ke_khai_giao_dich_lien_ket\" >Kh\u00f4ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-phat-sinh-giao-dich-lien-ket-bi-an-dinh-thue-khi-nao\/#Khong_tuan_thu_nghia_vu_xac_dinh_gia_giao_dich_lien_ket\" >Kh\u00f4ng tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-phat-sinh-giao-dich-lien-ket-bi-an-dinh-thue-khi-nao\/#Khong_cung_cap_thong_tin_theo_quy_dinh\" >Kh\u00f4ng cung c\u1ea5p th\u00f4ng tin theo quy \u0111\u1ecbnh<\/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\/doanh-nghiep-phat-sinh-giao-dich-lien-ket-bi-an-dinh-thue-khi-nao\/#Ke_khai_gia_giao_dich_khong_dung_thuc_te_lam_giam_nghia_vu_thue\" >K\u00ea khai gi\u00e1 giao d\u1ecbch kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf, l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-phat-sinh-giao-dich-lien-ket-bi-an-dinh-thue-khi-nao\/#Khong_phan_anh_dung_ban_chat_giao_dich_tren_so_sach_chung_tu\" >Kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch tr\u00ean s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-phat-sinh-giao-dich-lien-ket-bi-an-dinh-thue-khi-nao\/#Co_quan_thue_co_the_an_dinh_nhung_noi_dung_nao\" >C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 \u1ea5n \u0111\u1ecbnh nh\u1eefng n\u1ed9i dung n\u00e0o?<\/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\/doanh-nghiep-phat-sinh-giao-dich-lien-ket-bi-an-dinh-thue-khi-nao\/#Phan_biet_an_dinh_thue_va_dieu_chinh_gia_giao_dich_lien_ket\" >Ph\u00e2n bi\u1ec7t \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-phat-sinh-giao-dich-lien-ket-bi-an-dinh-thue-khi-nao\/#Cach_han_che_rui_ro_bi_an_dinh_thue_doi_voi_giao_dich_lien_ket\" >C\u00e1ch h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-phat-sinh-giao-dich-lien-ket-bi-an-dinh-thue-khi-nao\/#Ra_soat_quan_he_lien_ket_va_giao_dich_phat_sinh\" >R\u00e0 so\u00e1t quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch ph\u00e1t sinh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-phat-sinh-giao-dich-lien-ket-bi-an-dinh-thue-khi-nao\/#Doi_chieu_ho_so_thue_voi_du_lieu_ke_toan\" >\u0110\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1 thu\u1ebf v\u1edbi d\u1eef li\u1ec7u k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-phat-sinh-giao-dich-lien-ket-bi-an-dinh-thue-khi-nao\/#Xac_dinh_nghia_vu_ke_khai_va_lap_ho_so\" >X\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-phat-sinh-giao-dich-lien-ket-bi-an-dinh-thue-khi-nao\/#Chuan_bi_tai_lieu_giai_trinh\" >Chu\u1ea9n b\u1ecb t\u00e0i li\u1ec7u gi\u1ea3i tr\u00ecnh<\/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\/doanh-nghiep-phat-sinh-giao-dich-lien-ket-bi-an-dinh-thue-khi-nao\/#Chu_dong_ra_soat_chuyen_mon\" >Ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t chuy\u00ean m\u00f4n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-phat-sinh-giao-dich-lien-ket-bi-an-dinh-thue-khi-nao\/#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-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-phat-sinh-giao-dich-lien-ket-bi-an-dinh-thue-khi-nao\/#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-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-phat-sinh-giao-dich-lien-ket-bi-an-dinh-thue-khi-nao\/#Cau_hoi_thuong_gap_ve_doanh_nghiep_phat_sinh_giao_dich_lien_ket_bi_an_dinh_thue_khi_nao\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf khi n\u00e0o<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-phat-sinh-giao-dich-lien-ket-bi-an-dinh-thue-khi-nao\/#Doanh_nghiep_phat_sinh_giao_dich_lien_ket_bi_an_dinh_thue_khi_nao_theo_Luat_Quan_ly_thue_2025\" >Doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf khi n\u00e0o theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-phat-sinh-giao-dich-lien-ket-bi-an-dinh-thue-khi-nao\/#Doanh_nghiep_bi_lo_co_bi_an_dinh_thue_khong\" >Doanh nghi\u1ec7p b\u1ecb l\u1ed7 c\u00f3 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-phat-sinh-giao-dich-lien-ket-bi-an-dinh-thue-khi-nao\/#Khong_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_co_bi_an_dinh_thue_khong\" >Kh\u00f4ng l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-phat-sinh-giao-dich-lien-ket-bi-an-dinh-thue-khi-nao\/#Da_ke_khai_giao_dich_lien_ket_nhung_chua_cung_cap_duoc_ho_so_thi_sao\" >\u0110\u00e3 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng ch\u01b0a cung c\u1ea5p \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 th\u00ec sao?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-phat-sinh-giao-dich-lien-ket-bi-an-dinh-thue-khi-nao\/#Co_quan_thue_co_the_an_dinh_toan_bo_so_thue_phai_nop_khong\" >C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 \u1ea5n \u0111\u1ecbnh to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-phat-sinh-giao-dich-lien-ket-bi-an-dinh-thue-khi-nao\/#Doanh_nghiep_khong_dong_y_voi_so_thue_bi_an_dinh_thi_co_quyen_khieu_nai_khong\" >Doanh nghi\u1ec7p kh\u00f4ng \u0111\u1ed3ng \u00fd v\u1edbi s\u1ed1 thu\u1ebf b\u1ecb \u1ea5n \u0111\u1ecbnh th\u00ec c\u00f3 quy\u1ec1n khi\u1ebfu n\u1ea1i kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_ve_an_dinh_thue_doi_voi_doanh_nghiep_co_giao_dich_lien_ket\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1ec1 \u1ea5n \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5345\" aria-describedby=\"caption-attachment-5345\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5345\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Doanh-nghiep-phat-sinh-giao-dich-lien-ket-bi-an-dinh-thue-khi-nao-va-can-cu-phap-ly-ve-an-dinh-thue.jpg\" alt=\"Doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf khi n\u00e0o v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1ec1 \u1ea5n \u0111\u1ecbnh thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Doanh-nghiep-phat-sinh-giao-dich-lien-ket-bi-an-dinh-thue-khi-nao-va-can-cu-phap-ly-ve-an-dinh-thue.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Doanh-nghiep-phat-sinh-giao-dich-lien-ket-bi-an-dinh-thue-khi-nao-va-can-cu-phap-ly-ve-an-dinh-thue-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Doanh-nghiep-phat-sinh-giao-dich-lien-ket-bi-an-dinh-thue-khi-nao-va-can-cu-phap-ly-ve-an-dinh-thue-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Doanh-nghiep-phat-sinh-giao-dich-lien-ket-bi-an-dinh-thue-khi-nao-va-can-cu-phap-ly-ve-an-dinh-thue-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Doanh-nghiep-phat-sinh-giao-dich-lien-ket-bi-an-dinh-thue-khi-nao-va-can-cu-phap-ly-ve-an-dinh-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5345\" class=\"wp-caption-text\">Doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf khi n\u00e0o v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1ec1 \u1ea5n \u0111\u1ecbnh thu\u1ebf<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0111i\u1ec3m i kho\u1ea3n 2 \u0110i\u1ec1u 24 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15, quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Kh\u00f4ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ngh\u0129a v\u1ee5 k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c kh\u00f4ng cung c\u1ea5p th\u00f4ng tin theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebf<\/span><\/i><span style=\"font-weight: 400;\">t.<\/span><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p \u1ea5n \u0111\u1ecbnh thu\u1ebf li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 cung c\u1ea5p th\u00f4ng tin.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u1eeb quy \u0111\u1ecbnh tr\u00ean, doanh nghi\u1ec7p c\u1ea7n ch\u00fa \u00fd hai nh\u00f3m h\u00e0nh vi:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft:<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u1eb7c kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng cung c\u1ea5p th\u00f4ng tin theo quy \u0111\u1ecbnh:<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng cung c\u1ea5p th\u00f4ng tin thu\u1ed9c ngh\u0129a v\u1ee5 cung c\u1ea5p theo ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh c\u1ea7n c\u0103n c\u1ee9 v\u00e0o h\u00e0nh vi th\u1ef1c t\u1ebf, ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd c\u1ee7a doanh nghi\u1ec7p v\u00e0 h\u1ed3 s\u01a1 li\u00ean quan. Kh\u00f4ng n\u00ean m\u1eb7c nhi\u00ean k\u1ebft lu\u1eadn m\u1ecdi sai s\u00f3t trong h\u1ed3 s\u01a1 \u0111\u1ec1u d\u1eabn \u0111\u1ebfn \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i \u0111i\u1ec3m i, kho\u1ea3n 2 \u0110i\u1ec1u 24 c\u00f2n quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c nh\u01b0 kh\u00f4ng khai thu\u1ebf, khai thu\u1ebf kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n ho\u1eb7c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch nh\u1eb1m l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf. Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n r\u00e0 so\u00e1t c\u1ea3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0y n\u1ebfu c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Moi_lien_he_voi_Nghi_dinh_2552026ND-CP\"><\/span><b>M\u1ed1i li\u00ean h\u1ec7 v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a 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\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a nh\u1eefng doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, bao g\u1ed3m nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp, x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1, ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 30\/06\/2026, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2026 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu quy \u0111\u1ecbnh n\u00e0y khi th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 cho k\u1ef3 t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo nguy\u00ean t\u1eafc t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i lo\u1ea1i tr\u1eeb c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf do quan h\u1ec7 li\u00ean k\u1ebft chi ph\u1ed1i, t\u00e1c \u0111\u1ed9ng \u0111\u1ec3 k\u00ea khai, x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp c\u00f3 c\u00f9ng \u0111i\u1ec1u ki\u1ec7n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf khi n\u00e0o, c\u1ea7n xem x\u00e9t \u0111\u1ed3ng th\u1eddi quy \u0111\u1ecbnh v\u1ec1 \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 chuy\u00ean ng\u00e0nh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam chuy\u00ean m\u1ee5c<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket\/\"> giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 n\u1eafm t\u1ed5ng th\u1ec3 c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_phat_sinh_giao_dich_lien_ket_bi_an_dinh_thue_khi_nao\"><\/span><b>Doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf khi n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Khong_thuc_hien_nghia_vu_ke_khai_giao_dich_lien_ket\"><\/span><b>Kh\u00f4ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai nh\u01b0ng kh\u00f4ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 theo quy \u0111\u1ecbnh c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro \u1ea5n \u0111\u1ecbnh thu\u1ebf theo \u0111i\u1ec3m i kho\u1ea3n 2 \u0110i\u1ec1u 24 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c t\u00ecnh hu\u1ed1ng c\u1ea7n r\u00e0 so\u00e1t g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft nh\u01b0ng kh\u00f4ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng k\u00ea khai th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft ho\u1eb7c giao d\u1ecbch li\u00ean k\u1ebft theo y\u00eau c\u1ea7u c\u1ee7a bi\u1ec3u m\u1eabu \u00e1p d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft d\u00f9 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i th\u1ef1c hi\u1ec7n.<\/span><\/li>\n<\/ul>\n<p><b>\u4f8b\u5982\uff1a<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty A t\u1ea1i Vi\u1ec7t Nam mua nguy\u00ean v\u1eadt li\u1ec7u t\u1eeb c\u00f4ng ty B \u1edf n\u01b0\u1edbc ngo\u00e0i. Hai doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh. C\u00f4ng ty A thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng kh\u00f4ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u00e0y.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong t\u00ecnh hu\u1ed1ng tr\u00ean, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 xem x\u00e9t c\u0103n c\u1ee9 \u1ea5n \u0111\u1ecbnh thu\u1ebf n\u1ebfu h\u00e0nh vi th\u1ef1c t\u1ebf \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n lu\u1eadt \u0111\u1ecbnh. Tuy nhi\u00ean, c\u1ea7n ki\u1ec3m tra ngh\u0129a v\u1ee5 c\u1ee5 th\u1ec3 v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n \u00e1p d\u1ee5ng n\u1ebfu c\u00f3 tr\u01b0\u1edbc khi \u0111\u01b0a ra k\u1ebft lu\u1eadn.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khong_tuan_thu_nghia_vu_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Kh\u00f4ng tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed9t tr\u01b0\u1eddng h\u1ee3p quan tr\u1ecdng kh\u00e1c l\u00e0 doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">R\u1ee7i ro c\u00f3 th\u1ec3 ph\u00e1t sinh khi doanh nghi\u1ec7p kh\u00f4ng c\u00f3 c\u01a1 s\u1edf ph\u00f9 h\u1ee3p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1, kh\u00f4ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 theo quy \u0111\u1ecbnh ho\u1eb7c kh\u00f4ng c\u00f3 th\u00f4ng tin c\u1ea7n thi\u1ebft \u0111\u1ec3 gi\u1ea3i tr\u00ecnh c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 giao d\u1ecbch c\u1ea7n \u0111\u01b0\u1ee3c ki\u1ec3m tra k\u1ef9 g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua b\u00e1n h\u00e0ng h\u00f3a gi\u1eefa c\u00e1c doanh nghi\u1ec7p trong c\u00f9ng t\u1eadp \u0111o\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cung c\u1ea5p d\u1ecbch v\u1ee5 qu\u1ea3n l\u00fd, t\u01b0 v\u1ea5n ho\u1eb7c h\u1ed7 tr\u1ee3 n\u1ed9i b\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch vay, cho vay v\u00e0 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh gi\u1eefa b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n b\u1ed5 chi ph\u00ed d\u00f9ng chung gi\u1eefa c\u00e1c doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u1ea7n ph\u00e2n bi\u1ec7t vi\u1ec7c kh\u00f4ng tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1edbi vi\u1ec7c c\u01a1 quan thu\u1ebf c\u00f3 \u00fd ki\u1ebfn kh\u00e1c v\u1ec1 k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch gi\u00e1 c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c b\u1ecb y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh ho\u1eb7c xem x\u00e9t l\u1ea1i ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u00f4ng t\u1ef1 \u0111\u1ed9ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khong_cung_cap_thong_tin_theo_quy_dinh\"><\/span><b>Kh\u00f4ng cung c\u1ea5p th\u00f4ng tin theo quy \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m i kho\u1ea3n 2 \u0110i\u1ec1u 24 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15, kh\u00f4ng cung c\u1ea5p th\u00f4ng tin theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 m\u1ed9t tr\u01b0\u1eddng h\u1ee3p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng tin li\u00ean quan c\u00f3 th\u1ec3 bao g\u1ed3m d\u1eef li\u1ec7u v\u1ec1 c\u00e1c b\u00ean li\u00ean k\u1ebft, giao d\u1ecbch ph\u00e1t sinh, \u0111i\u1ec1u ki\u1ec7n th\u01b0\u01a1ng m\u1ea1i, ch\u00ednh s\u00e1ch gi\u00e1 v\u00e0 t\u00e0i li\u1ec7u thu\u1ed9c ngh\u0129a v\u1ee5 cung c\u1ea5p c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u00ed d\u1ee5, c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam nh\u1eadn kho\u1ea3n vay t\u1eeb c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng kh\u00f4ng cung c\u1ea5p \u0111\u01b0\u1ee3c c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan thu\u1ed9c ph\u1ea1m vi ph\u1ea3i cung c\u1ea5p khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u theo quy \u0111\u1ecbnh. Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 ngh\u0129a v\u1ee5 cung c\u1ea5p th\u00f4ng tin v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u00e1p d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi giao d\u1ecbch vay gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o b\u00e0i vi\u1ebft<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giam-doc-cho-cong-ty-muon-tien-khong-lay-lai\/\"> \u8fd9\u4f4d\u8463\u4e8b\u65e0\u606f\u501f\u94b1\u7ed9\u516c\u53f8\u3002<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 nh\u1eadn di\u1ec7n nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u1ea7n r\u00e0 so\u00e1t v\u1ec1 b\u1ea3n ch\u1ea5t giao d\u1ecbch, quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ke_khai_gia_giao_dich_khong_dung_thuc_te_lam_giam_nghia_vu_thue\"><\/span><b>K\u00ea khai gi\u00e1 giao d\u1ecbch kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf, l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i \u0111i\u1ec3m i, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd \u0111i\u1ec3m e v\u00e0 \u0111i\u1ec3m h kho\u1ea3n 2 \u0110i\u1ec1u 24 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c quy \u0111\u1ecbnh n\u00e0y \u0111\u1ec1 c\u1eadp \u0111\u1ebfn h\u00e0nh vi k\u00ea khai gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u00fang v\u1edbi gi\u00e1 th\u1ef1c t\u1ebf thanh to\u00e1n ho\u1eb7c kh\u00f4ng theo gi\u00e1 tr\u1ecb giao d\u1ecbch th\u00f4ng th\u01b0\u1eddng tr\u00ean th\u1ecb tr\u01b0\u1eddng l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf; s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t ho\u1eb7c gi\u00e1 tr\u1ecb giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf; v\u00e0 th\u1ef1c hi\u1ec7n giao d\u1ecbch kh\u00f4ng \u0111\u00fang b\u1ea3n ch\u1ea5t kinh t\u1ebf nh\u1eb1m m\u1ee5c \u0111\u00edch gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd c\u00e1c kho\u1ea3n ph\u00ed d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 thi\u1ebfu c\u0103n c\u1ee9, gi\u00e1 mua b\u00e1n b\u1ea5t th\u01b0\u1eddng, kho\u1ea3n vay kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t ho\u1eb7c chi ph\u00ed kh\u00f4ng c\u00f3 t\u00e0i li\u1ec7u ch\u1ee9ng minh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, kh\u00f4ng th\u1ec3 k\u1ebft lu\u1eadn m\u1ecdi giao d\u1ecbch c\u00f3 m\u1ee9c gi\u00e1 kh\u00e1c bi\u1ec7t so v\u1edbi giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u1ec1u \u0111\u01b0\u01a1ng nhi\u00ean d\u1eabn \u0111\u1ebfn \u1ea5n \u0111\u1ecbnh thu\u1ebf. Vi\u1ec7c \u00e1p d\u1ee5ng c\u0103n c\u1ee9 ph\u00e1p l\u00fd ph\u1ea3i d\u1ef1a tr\u00ean h\u00e0nh vi, h\u1ed3 s\u01a1 v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khong_phan_anh_dung_ban_chat_giao_dich_tren_so_sach_chung_tu\"><\/span><b>Kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch tr\u00ean s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n ph\u1ea3n \u00e1nh \u0111\u00fang giao d\u1ecbch th\u1ef1c t\u1ebf. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p r\u1ee7i ro n\u1ebfu s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n, h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u00e0 t\u00e0i li\u1ec7u gi\u1ea3i tr\u00ecnh kh\u00f4ng nh\u1ea5t qu\u00e1n.<\/span><\/p>\n<p><b>\u4f8b\u5982\uff1a <\/b><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ghi nh\u1eadn chi ph\u00ed d\u1ecbch v\u1ee5 qu\u1ea3n l\u00fd t\u1eeb c\u00f4ng ty m\u1eb9 nh\u01b0ng kh\u00f4ng c\u00f3 t\u00e0i li\u1ec7u ph\u00f9 h\u1ee3p ch\u1ee9ng minh n\u1ed9i dung d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf, gi\u00e1 tr\u1ecb nh\u1eadn \u0111\u01b0\u1ee3c ho\u1eb7c c\u01a1 s\u1edf t\u00ednh ph\u00ed. Khi ph\u00e1t sinh y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c ch\u1ee9ng minh b\u1ea3n ch\u1ea5t kho\u1ea3n chi.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u00ecnh hu\u1ed1ng n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 theo ngh\u0129a v\u1ee5 k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1, cung c\u1ea5p th\u00f4ng tin v\u00e0 c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn chi ph\u00ed t\u00ednh thu\u1ebf. Kh\u00f4ng n\u00ean m\u1eb7c nhi\u00ean k\u1ebft lu\u1eadn m\u1ecdi tr\u01b0\u1eddng h\u1ee3p thi\u1ebfu t\u00e0i li\u1ec7u \u0111\u1ec1u c\u00f3 c\u00f9ng h\u1ec7 qu\u1ea3 ph\u00e1p l\u00fd.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Co_quan_thue_co_the_an_dinh_nhung_noi_dung_nao\"><\/span><b>C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 \u1ea5n \u0111\u1ecbnh nh\u1eefng n\u1ed9i dung n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 24 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u1ea4n \u0111\u1ecbnh thu\u1ebf ph\u1ea3i d\u1ef1a tr\u00ean c\u00e1c nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd thu\u1ebf, c\u0103n c\u1ee9 t\u00ednh, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan;<\/span><\/i><\/p><\/blockquote>\n<p><i><span style=\"font-weight: 400;\">C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u1ea5n \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c \u1ea5n \u0111\u1ecbnh t\u1eebng y\u1ebfu t\u1ed1, c\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">Theo \u0111\u00f3, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 th\u1ec3 \u1ea5n \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u1eebng y\u1ebfu t\u1ed1, c\u0103n c\u1ee9 t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh. Ph\u1ea1m vi c\u1ee5 th\u1ec3 ph\u1ee5 thu\u1ed9c h\u00e0nh vi vi ph\u1ea1m v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u00e1p d\u1ee5ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, vi\u1ec7c xem x\u00e9t c\u00f3 th\u1ec3 li\u00ean quan \u0111\u1ebfn thu nh\u1eadp ch\u1ecbu thu\u1ebf, chi ph\u00ed t\u00ednh thu\u1ebf ho\u1eb7c c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1eb3ng h\u1ea1n, n\u1ebfu doanh nghi\u1ec7p k\u00ea khai chi ph\u00ed d\u1ecbch v\u1ee5 t\u1eeb b\u00ean li\u00ean k\u1ebft nh\u01b0ng kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c giao d\u1ecbch theo y\u00eau c\u1ea7u ph\u00e1p lu\u1eadt, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 xem x\u00e9t h\u1ed3 s\u01a1 v\u00e0 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf li\u00ean quan. Tuy nhi\u00ean, kh\u00f4ng th\u1ec3 kh\u1eb3ng \u0111\u1ecbnh m\u1ecdi kho\u1ea3n chi ph\u00ed d\u1ecbch v\u1ee5 li\u00ean k\u1ebft \u0111\u1ec1u b\u1ecb lo\u1ea1i ho\u1eb7c m\u1ecdi tr\u01b0\u1eddng h\u1ee3p thi\u1ebfu t\u00e0i li\u1ec7u \u0111\u1ec1u d\u1eabn \u0111\u1ebfn c\u00f9ng m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p \u1ea5n \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf v\u00e0 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee5 th\u1ec3 c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_biet_an_dinh_thue_va_dieu_chinh_gia_giao_dich_lien_ket\"><\/span><b>Ph\u00e2n bi\u1ec7t \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5344\" aria-describedby=\"caption-attachment-5344\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5344\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/oanh-nghiep-phat-sinh-giao-dich-lien-ket-bi-an-dinh-thue-khi-nao-va-phan-biet-an-dinh-thue-va-dieu-chinh-gia-giao-dich-lien-ket.jpg\" alt=\"Doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf khi n\u00e0o v\u00e0 ph\u00e2n bi\u1ec7t \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/oanh-nghiep-phat-sinh-giao-dich-lien-ket-bi-an-dinh-thue-khi-nao-va-phan-biet-an-dinh-thue-va-dieu-chinh-gia-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/oanh-nghiep-phat-sinh-giao-dich-lien-ket-bi-an-dinh-thue-khi-nao-va-phan-biet-an-dinh-thue-va-dieu-chinh-gia-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/oanh-nghiep-phat-sinh-giao-dich-lien-ket-bi-an-dinh-thue-khi-nao-va-phan-biet-an-dinh-thue-va-dieu-chinh-gia-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/oanh-nghiep-phat-sinh-giao-dich-lien-ket-bi-an-dinh-thue-khi-nao-va-phan-biet-an-dinh-thue-va-dieu-chinh-gia-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/oanh-nghiep-phat-sinh-giao-dich-lien-ket-bi-an-dinh-thue-khi-nao-va-phan-biet-an-dinh-thue-va-dieu-chinh-gia-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5344\" class=\"wp-caption-text\">Doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf khi n\u00e0o v\u00e0 ph\u00e2n bi\u1ec7t \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Hai kh\u00e1i ni\u1ec7m n\u00e0y c\u00f3 li\u00ean quan nh\u01b0ng kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng so s\u00e1nh gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t:<\/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 ph\u00e2n bi\u1ec7t gi\u1eefa \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u1ea4n \u0111\u1ecbnh thu\u1ebf<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u81ea\u7136<\/span><\/td>\n<td><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u1eebng y\u1ebfu t\u1ed1, c\u0103n c\u1ee9 t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Xem x\u00e9t gi\u00e1 v\u00e0 \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6839\u636e<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u1ea5n \u0111\u1ecbnh thu\u1ebf theo ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chuy\u00ean ng\u00e0nh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8303\u56f4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 li\u00ean quan \u0111\u1ebfn nhi\u1ec1u y\u1ebfu t\u1ed1 t\u00ednh thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1eadp trung v\u00e0o vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u1ec7 qu\u1ea3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 l\u00e0m ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p n\u1ebfu c\u00f3 \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u1ed3ng ngh\u0129a doanh nghi\u1ec7p \u0111\u00e3 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu doanh nghi\u1ec7p c\u00f3 h\u00e0nh vi thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p lu\u1eadt \u0111\u1ecbnh, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 xem x\u00e9t \u00e1p d\u1ee5ng c\u0103n c\u1ee9 \u1ea5n \u0111\u1ecbnh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Do \u0111\u00f3, khi \u0111\u00e1nh gi\u00e1 doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf khi n\u00e0o, c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang h\u00e0nh vi, c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 ph\u1ea1m vi x\u1eed l\u00fd thay v\u00ec \u0111\u1ed3ng nh\u1ea5t c\u00e1c th\u1ee7 t\u1ee5c qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_han_che_rui_ro_bi_an_dinh_thue_doi_voi_giao_dich_lien_ket\"><\/span><b>C\u00e1ch h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Ra_soat_quan_he_lien_ket_va_giao_dich_phat_sinh\"><\/span><b>R\u00e0 so\u00e1t quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch ph\u00e1t sinh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt c\u01a1 c\u1ea5u s\u1edf h\u1eefu, quan h\u1ec7 ki\u1ec3m so\u00e1t, kho\u1ea3n vay v\u00e0 c\u00e1c m\u1ed1i quan h\u1ec7 kh\u00e1c thu\u1ed9c ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c r\u00e0 so\u00e1t n\u00ean \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi c\u00f3 thay \u0111\u1ed5i v\u1ec1 v\u1ed1n g\u00f3p, kho\u1ea3n vay, quy\u1ec1n ki\u1ec3m so\u00e1t ho\u1eb7c m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng. Kh\u00f4ng n\u00ean ch\u1ec9 d\u1ef1a v\u00e0o t\u00ean g\u1ecdi c\u00f4ng ty m\u1eb9, c\u00f4ng ty con \u0111\u1ec3 k\u1ebft lu\u1eadn v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_chieu_ho_so_thue_voi_du_lieu_ke_toan\"><\/span><b>\u0110\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1 thu\u1ebf v\u1edbi d\u1eef li\u1ec7u k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u1ea7n ki\u1ec3m tra t\u00ednh nh\u1ea5t qu\u00e1n gi\u1eefa h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thanh to\u00e1n, s\u1ed5 k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c n\u1ed9i dung n\u00ean \u01b0u ti\u00ean g\u1ed3m gi\u00e1 tr\u1ecb mua b\u00e1n h\u00e0ng h\u00f3a, chi ph\u00ed d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9, kho\u1ea3n vay, l\u00e3i vay, doanh thu v\u00e0 chi ph\u00ed li\u00ean quan \u0111\u1ebfn b\u00ean li\u00ean k\u1ebft. Khi ph\u00e1t hi\u1ec7n ch\u00eanh l\u1ec7ch, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n v\u00e0 x\u1eed l\u00fd theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xac_dinh_nghia_vu_ke_khai_va_lap_ho_so\"><\/span><b>X\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec1u c\u00f3 ngh\u0129a v\u1ee5 gi\u1ed1ng nhau v\u1ec1 l\u1eadp h\u1ed3 s\u01a1. Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 c\u1ee5 th\u1ec3, \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n n\u1ebfu c\u00f3 v\u00e0 y\u00eau c\u1ea7u \u00e1p d\u1ee5ng cho t\u1eebng k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Quy tr\u00ecnh r\u00e0 so\u00e1t c\u00f3 th\u1ec3 g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng h\u1ee3p giao d\u1ecbch ph\u00e1t sinh trong k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 ngh\u0129a v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 n\u1ebfu d\u1ef1 ki\u1ebfn \u00e1p d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb, l\u01b0u tr\u1eef t\u00e0i li\u1ec7u theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u00e0 c\u00e1c v\u0103n b\u1ea3n li\u00ean quan \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuan_bi_tai_lieu_giai_trinh\"><\/span><b>Chu\u1ea9n b\u1ecb t\u00e0i li\u1ec7u gi\u1ea3i tr\u00ecnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean l\u01b0u tr\u1eef h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n, t\u00e0i li\u1ec7u ch\u1ee9ng minh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5, h\u1ed3 s\u01a1 vay v\u00e0 c\u00e1c d\u1eef li\u1ec7u ph\u1ee5c v\u1ee5 ph\u00e2n t\u00edch gi\u00e1 ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng giao d\u1ecbch.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t, v\u1edbi d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 v\u00e0 giao d\u1ecbch t\u00e0i ch\u00ednh, h\u1ed3 s\u01a1 c\u1ea7n h\u1ed7 tr\u1ee3 gi\u1ea3i th\u00edch b\u1ea3n ch\u1ea5t kinh t\u1ebf, l\u1ee3i \u00edch nh\u1eadn \u0111\u01b0\u1ee3c, \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch v\u00e0 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh gi\u00e1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Khi nh\u1eadn y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi, th\u1eddi h\u1ea1n v\u00e0 h\u00ecnh th\u1ee9c cung c\u1ea5p theo y\u00eau c\u1ea7u h\u1ee3p ph\u00e1p, \u0111\u1ed3ng th\u1eddi \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u tr\u01b0\u1edbc khi g\u1eedi.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chu_dong_ra_soat_chuyen_mon\"><\/span><b>Ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t chuy\u00ean m\u00f4n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u giao d\u1ecbch li\u00ean k\u1ebft, giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi, kho\u1ea3n vay n\u1ed9i b\u1ed9 ho\u1eb7c chi ph\u00ed d\u1ecbch v\u1ee5 t\u1eeb c\u00f4ng ty m\u1eb9, vi\u1ec7c r\u00e0 so\u00e1t chuy\u00ean m\u00f4n c\u00f3 th\u1ec3 gi\u00fap nh\u1eadn di\u1ec7n s\u1edbm c\u00e1c \u0111i\u1ec3m ch\u01b0a ph\u00f9 h\u1ee3p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u53ef\u4ee5\u53c2\u8003\u8fd9\u4e00\u70b9\u3002<\/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\/\"> \u5173\u8054\u65b9\u4ea4\u6613\u6587\u4ef6\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t ngh\u0129a v\u1ee5 k\u00ea khai, ph\u00e2n t\u00edch giao d\u1ecbch v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 theo ph\u1ea1m vi d\u1ecbch v\u1ee5.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu ch\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 ngh\u0129a v\u1ee5 ho\u1eb7c c\u1ea7n \u0111\u00e1nh gi\u00e1 r\u1ee7i ro, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u00ecm hi\u1ec3u<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thue-tu-van-giao-dich-lien-ket\/\"> \u5173\u8054\u65b9\u4ea4\u6613\u54a8\u8be2\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 xem x\u00e9t t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf v\u00e0 h\u01b0\u1edbng x\u1eed l\u00fd ph\u00f9 h\u1ee3p.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf khi n\u00e0o c\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean h\u00e0nh vi th\u1ef1c t\u1ebf v\u00e0 c\u0103n c\u1ee9 ph\u00e1p lu\u1eadt \u00e1p d\u1ee5ng, kh\u00f4ng ch\u1ec9 d\u1ef1a v\u00e0o vi\u1ec7c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m i kho\u1ea3n 2 \u0110i\u1ec1u 24 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15, hai nh\u00f3m h\u00e0nh vi tr\u1ecdng t\u00e2m l\u00e0 kh\u00f4ng tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 kh\u00f4ng cung c\u1ea5p th\u00f4ng tin theo quy \u0111\u1ecbnh. Ngo\u00e0i ra, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u1ea5n \u0111\u1ecbnh thu\u1ebf kh\u00e1c t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 24 n\u1ebfu c\u00f3 h\u00e0nh vi vi ph\u1ea1m t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t quan h\u1ec7 li\u00ean k\u1ebft, \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u k\u1ebf to\u00e1n, x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh c\u00f3 c\u0103n c\u1ee9. Vi\u1ec7c ki\u1ec3m so\u00e1t t\u1eeb \u0111\u1ea7u k\u1ef3 t\u00ednh thu\u1ebf gi\u00fap ph\u00e1t hi\u1ec7n s\u1edbm sai s\u00f3t, n\u00e2ng cao kh\u1ea3 n\u0103ng gi\u1ea3i tr\u00ecnh v\u00e0 h\u1ea1n ch\u1ebf nguy c\u01a1 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf ngo\u00e0i d\u1ef1 ki\u1ebfn.<\/span><\/p>\n<p><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, t\u01b0 v\u1ea5n v\u00e0 r\u00e0 so\u00e1t mi\u1ec5n ph\u00ed!<\/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><a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\"> <b>\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/b><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"> <b>\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/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><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"> <b>\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/b><\/a><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><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_doanh_nghiep_phat_sinh_giao_dich_lien_ket_bi_an_dinh_thue_khi_nao\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf khi n\u00e0o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_phat_sinh_giao_dich_lien_ket_bi_an_dinh_thue_khi_nao_theo_Luat_Quan_ly_thue_2025\"><\/span><b>Doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf khi n\u00e0o theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m i kho\u1ea3n 2 \u0110i\u1ec1u 24 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf khi kh\u00f4ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ngh\u0129a v\u1ee5 k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c kh\u00f4ng cung c\u1ea5p th\u00f4ng tin theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_bi_lo_co_bi_an_dinh_thue_khong\"><\/span><b>Doanh nghi\u1ec7p b\u1ecb l\u1ed7 c\u00f3 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3. Vi\u1ec7c b\u1ecb l\u1ed7 kh\u00f4ng t\u1ef1 \u0111\u1ed9ng lo\u1ea1i tr\u1eeb kh\u1ea3 n\u0103ng b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf n\u1ebfu doanh nghi\u1ec7p c\u00f3 h\u00e0nh vi thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p lu\u1eadt \u0111\u1ecbnh. Doanh nghi\u1ec7p v\u1eabn c\u1ea7n th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 cung c\u1ea5p th\u00f4ng tin theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khong_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_co_bi_an_dinh_thue_khong\"><\/span><b>Kh\u00f4ng l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro n\u1ebfu vi\u1ec7c kh\u00f4ng l\u1eadp h\u1ed3 s\u01a1 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 theo quy \u0111\u1ecbnh. Tuy nhi\u00ean, c\u1ea7n x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 hay thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u01b0\u1edbc khi k\u1ebft lu\u1eadn.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Da_ke_khai_giao_dich_lien_ket_nhung_chua_cung_cap_duoc_ho_so_thi_sao\"><\/span><b>\u0110\u00e3 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng ch\u01b0a cung c\u1ea5p \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 th\u00ec sao?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh t\u00e0i li\u1ec7u ph\u1ea3i cung c\u1ea5p, th\u1eddi h\u1ea1n v\u00e0 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf. Vi\u1ec7c \u0111\u00e3 n\u1ed9p t\u1edd khai kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh m\u1ecdi ngh\u0129a v\u1ee5 li\u00ean quan.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_quan_thue_co_the_an_dinh_toan_bo_so_thue_phai_nop_khong\"><\/span><b>C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 \u1ea5n \u0111\u1ecbnh to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p kh\u00f4ng<\/b><span style=\"font-weight: 400;\">?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 24 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 th\u1ec3 \u1ea5n \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u1eebng y\u1ebfu t\u1ed1, c\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. Ph\u1ea1m vi c\u1ee5 th\u1ec3 ph\u1ee5 thu\u1ed9c c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 t\u00ecnh ti\u1ebft th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_khong_dong_y_voi_so_thue_bi_an_dinh_thi_co_quyen_khieu_nai_khong\"><\/span><b>Doanh nghi\u1ec7p kh\u00f4ng \u0111\u1ed3ng \u00fd v\u1edbi s\u1ed1 thu\u1ebf b\u1ecb \u1ea5n \u0111\u1ecbnh th\u00ec c\u00f3 quy\u1ec1n khi\u1ebfu n\u1ea1i kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m o kho\u1ea3n 2 \u0110i\u1ec1u 24 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u1ed3ng \u00fd v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c \u1ea5n \u0111\u1ecbnh v\u1eabn ph\u1ea3i n\u1ed9p s\u1ed1 ti\u1ec1n \u0111\u00f3, \u0111\u1ed3ng th\u1eddi c\u00f3 quy\u1ec1n \u0111\u1ec1 ngh\u1ecb c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf gi\u1ea3i th\u00edch ho\u1eb7c khi\u1ebfu n\u1ea1i, kh\u1edfi ki\u1ec7n v\u1ec1 vi\u1ec7c \u1ea5n \u0111\u1ecbnh thu\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u \u0111\u1ec3 ch\u1ee9ng minh cho vi\u1ec7c khi\u1ebfu n\u1ea1i, kh\u1edfi ki\u1ec7n.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf khi n\u00e0o? L\u00e0 v\u1ea5n \u0111\u1ec1 c\u1ea7n \u0111\u01b0\u1ee3c quan t\u00e2m khi th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf. Vi\u1ec7c kh\u00f4ng tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 k\u00ea [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5346,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5343","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5343","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=5343"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5343\/revisions"}],"predecessor-version":[{"id":5347,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5343\/revisions\/5347"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5346"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5343"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5343"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5343"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}