{"id":5352,"date":"2026-10-15T11:03:32","date_gmt":"2026-10-15T04:03:32","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=5352"},"modified":"2026-10-15T14:52:32","modified_gmt":"2026-10-15T07:52:32","slug":"nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-gi","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-gi\/","title":{"rendered":"Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch \u01b0u ti\u00ean g\u00ec theo Ngh\u1ecb \u0111\u1ecbnh 252?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch \u01b0u ti\u00ean g\u00ec theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-252-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-713086.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c252\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> l\u00e0 v\u1ea5n \u0111\u1ec1 doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m khi x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch tu\u00e2n th\u1ee7 thu\u1ebf n\u0103m 2026. Theo \u0110i\u1ec1u 48 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, ch\u00ednh s\u00e1ch \u01b0u ti\u00ean d\u00e0nh cho nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u00e0y bao g\u1ed3m trao \u0111\u1ed5i th\u00f4ng tin v\u1edbi c\u01a1 quan thu\u1ebf, \u01b0u ti\u00ean x\u1eed l\u00fd h\u1ed3 s\u01a1 th\u1ecfa thu\u1eadn x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA), th\u1ee7 t\u1ee5c th\u1ecfa thu\u1eadn song ph\u01b0\u01a1ng (MAP), c\u1ea3nh b\u00e1o r\u1ee7i ro v\u00e0 h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 l\u1ecbch s\u1eed tu\u00e2n th\u1ee7, x\u1ebfp h\u1ea1ng r\u1ee7i ro, k\u1ebft n\u1ed1i d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed, ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. Vi\u1ec7c c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u1ed3ng ngh\u0129a doanh nghi\u1ec7p t\u1ef1 \u0111\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft ph\u00e2n t\u00edch c\u00e1c quy\u1ec1n l\u1ee3i, \u0111i\u1ec1u ki\u1ec7n v\u00e0 quy tr\u00ecnh \u00e1p d\u1ee5ng theo \u0110i\u1ec1u 48, gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh nh\u1eefng n\u1ed9i dung c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf.<\/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\/nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-gi\/#Can_cu_phap_ly_ve_chinh_sach_uu_tien_theo_Nghi_dinh_252\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1ec1 ch\u00ednh s\u00e1ch \u01b0u ti\u00ean theo Ngh\u1ecb \u0111\u1ecbnh 252<\/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\/nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-gi\/#Nguoi_nop_thue_co_giao_dich_lien_ket_duoc_huong_nhung_chinh_sach_uu_tien_nao\" >Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c h\u01b0\u1edfng nh\u1eefng ch\u00ednh s\u00e1ch \u01b0u ti\u00ean 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-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-gi\/#Duoc_trao_doi_thong_tin_voi_co_quan_thue_truoc_trong_va_sau_khi_ke_khai\" >\u0110\u01b0\u1ee3c trao \u0111\u1ed5i th\u00f4ng tin v\u1edbi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc, trong v\u00e0 sau khi k\u00ea khai<\/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\/nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-gi\/#Duoc_uu_tien_xu_ly_ho_so_APA_MAP_va_ho_so_trao_doi_thong_tin\" >\u0110\u01b0\u1ee3c \u01b0u ti\u00ean x\u1eed l\u00fd h\u1ed3 s\u01a1 APA, MAP v\u00e0 h\u1ed3 s\u01a1 trao \u0111\u1ed5i th\u00f4ng tin<\/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\/nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-gi\/#Duoc_canh_bao_rui_ro_va_ho_tro_tuan_thu_doi_voi_giao_dich_lien_ket\" >\u0110\u01b0\u1ee3c c\u1ea3nh b\u00e1o r\u1ee7i ro v\u00e0 h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-gi\/#Pham_vi_ap_dung_chinh_sach_uu_tien_doi_voi_giao_dich_lien_ket\" >Ph\u1ea1m vi \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch \u01b0u ti\u00ean \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-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-gi\/#Ket_noi_chia_se_du_lieu_dien_tu_voi_co_quan_thue\" >K\u1ebft n\u1ed1i, chia s\u1ebb d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan 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\/nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-gi\/#Khong_thuc_hien_kiem_tra_tai_tru_so_tru_truong_hop_co_dau_hieu_rui_ro\" >Kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro<\/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\/nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-gi\/#Dieu_kien_de_nguoi_nop_thue_co_giao_dich_lien_ket_duoc_huong_chinh_sach_uu_tien\" >\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch \u01b0u ti\u00ean<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-gi\/#Co_ket_qua_xep_hang_tuan_thu_tot_va_xep_hang_rui_ro_thap\" >C\u00f3 k\u1ebft qu\u1ea3 x\u1ebfp h\u1ea1ng tu\u00e2n th\u1ee7 t\u1ed1t v\u00e0 x\u1ebfp h\u1ea1ng r\u1ee7i ro th\u1ea5p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-gi\/#Ket_noi_va_chia_se_du_lieu_dien_tu_day_du_kip_thoi_chinh_xac\" >K\u1ebft n\u1ed1i v\u00e0 chia s\u1ebb d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-gi\/#Lap_luu_tru_va_truyen_du_lieu_dien_tu_day_du\" >L\u1eadp, l\u01b0u tr\u1eef v\u00e0 truy\u1ec1n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u1ea7y \u0111\u1ee7<\/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\/nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-gi\/#Co_he_thong_kiem_soat_noi_bo_va_co_che_quan_tri_rui_ro_thue\" >C\u00f3 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 c\u01a1 ch\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf<\/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\/nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-gi\/#Ghi_so_ke_toan_va_lap_bao_cao_tai_chinh_theo_quy_dinh\" >Ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh 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-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-gi\/#Dap_ung_ba_dieu_kien_bo_sung_ve_giao_dich_lien_ket\" >\u0110\u00e1p \u1ee9ng ba \u0111i\u1ec1u ki\u1ec7n b\u1ed5 sung v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-gi\/#Cong_nhan_gia_han_tam_dung_va_thu_hoi_che_do_uu_tien\" >C\u00f4ng nh\u1eadn, gia h\u1ea1n, t\u1ea1m d\u1eebng v\u00e0 thu h\u1ed3i ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-gi\/#Doanh_nghiep_can_chuan_bi_gi_de_dap_ung_dieu_kien_uu_tien\" >Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec \u0111\u1ec3 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u ti\u00ean?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-gi\/#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-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-gi\/#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-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-gi\/#Cau_hoi_thuong_gap_ve_van_de_nguoi_nop_thue_co_giao_dich_lien_ket_duoc_huong_chinh_sach_uu_tien\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 v\u1ea5n \u0111\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch \u01b0u ti\u00ean<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-gi\/#Nguoi_nop_thue_co_giao_dich_lien_ket_duoc_huong_nhung_uu_tien_nao\" >Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c h\u01b0\u1edfng nh\u1eefng \u01b0u ti\u00ean n\u00e0o?<\/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\/nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-gi\/#Doanh_nghiep_phai_co_lich_su_tuan_thu_tot_trong_bao_lau\" >Doanh nghi\u1ec7p ph\u1ea3i c\u00f3 l\u1ecbch s\u1eed tu\u00e2n th\u1ee7 t\u1ed1t trong bao l\u00e2u?<\/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\/nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-gi\/#Doanh_nghiep_duoc_huong_che_do_uu_tien_co_bi_kiem_tra_tai_tru_so_khong\" >Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean c\u00f3 b\u1ecb ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf kh\u00f4ng?<\/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\/nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-gi\/#Che_do_uu_tien_co_the_bi_thu_hoi_khong\" >Ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean c\u00f3 th\u1ec3 b\u1ecb thu h\u1ed3i kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_ve_chinh_sach_uu_tien_theo_Nghi_dinh_252\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1ec1 ch\u00ednh s\u00e1ch \u01b0u ti\u00ean theo Ngh\u1ecb \u0111\u1ecbnh 252<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5355\" aria-describedby=\"caption-attachment-5355\" style=\"width: 2560px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5355\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-de-nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-scaled.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch \u01b0u ti\u00ean\" width=\"2560\" height=\"1440\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-de-nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-scaled.jpg 2560w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-de-nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-de-nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-de-nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-de-nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-1536x864.jpg 1536w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-de-nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-2048x1152.jpg 2048w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-de-nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-18x10.jpg 18w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><figcaption id=\"caption-attachment-5355\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch \u01b0u ti\u00ean<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 30\/06\/2026, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2026, quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p \u0111\u1ec3 t\u1ed5 ch\u1ee9c, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ed9i dung li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ch\u00ednh s\u00e1ch \u01b0u ti\u00ean d\u00e0nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 48.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Khi t\u00ecm hi\u1ec3u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch \u01b0u ti\u00ean g\u00ec, c\u1ea7n ph\u00e2n bi\u1ec7t ba n\u1ed9i dung:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00ecnh th\u1ee9c \u01b0u ti\u00ean: C\u00e1c h\u1ed7 tr\u1ee3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m e kho\u1ea3n 1 \u0110i\u1ec1u 48.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi \u00e1p d\u1ee5ng: C\u00e1c n\u1ed9i dung \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 48.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng: C\u00e1c y\u00eau c\u1ea7u chung v\u00e0 y\u00eau c\u1ea7u b\u1ed5 sung t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 48.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i ra, kho\u1ea3n 4 v\u00e0 kho\u1ea3n 5 \u0110i\u1ec1u 48 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c c\u00f4ng nh\u1eadn, gia h\u1ea1n, t\u1ea1m d\u1eebng, thu h\u1ed3i v\u00e0 c\u1ea5p l\u1ea1i ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean. Doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung n\u00e0y thay v\u00ec ch\u1ec9 quan t\u00e2m \u0111\u1ebfn quy\u1ec1n l\u1ee3i tr\u01b0\u1edbc m\u1eaft.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nguoi_nop_thue_co_giao_dich_lien_ket_duoc_huong_nhung_chinh_sach_uu_tien_nao\"><\/span><b>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c h\u01b0\u1edfng nh\u1eefng ch\u00ednh s\u00e1ch \u01b0u ti\u00ean n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m e kho\u1ea3n 1 \u0110i\u1ec1u 48 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, c\u00f3 ba h\u00ecnh th\u1ee9c \u01b0u ti\u00ean d\u00e0nh ri\u00eang cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Duoc_trao_doi_thong_tin_voi_co_quan_thue_truoc_trong_va_sau_khi_ke_khai\"><\/span><b>\u0110\u01b0\u1ee3c trao \u0111\u1ed5i th\u00f4ng tin v\u1edbi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc, trong v\u00e0 sau khi k\u00ea khai<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec3m e.1 kho\u1ea3n 1 \u0110i\u1ec1u 48 quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin tr\u01b0\u1edbc, trong v\u00e0 sau khi k\u00ea khai ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/i><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y t\u1ea1o \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 doanh nghi\u1ec7p trao \u0111\u1ed5i th\u00f4ng tin v\u1edbi c\u01a1 quan thu\u1ebf \u1edf c\u00e1c giai \u0111o\u1ea1n li\u00ean quan \u0111\u1ebfn vi\u1ec7c k\u00ea khai ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf, doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p kh\u00f3 kh\u0103n khi x\u00e1c \u0111\u1ecbnh b\u1ea3n ch\u1ea5t giao d\u1ecbch, ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng c\u1ee7a c\u00e1c b\u00ean, l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ho\u1eb7c chu\u1ea9n b\u1ecb t\u00e0i li\u1ec7u gi\u1ea3i tr\u00ecnh. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng qu\u1ea3n l\u00fd th\u00f4ng tin v\u00e0 ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf gi\u00fap doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf r\u00e0 so\u00e1t nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u1ea7n l\u00e0m r\u00f5.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, quy\u1ec1n trao \u0111\u1ed5i th\u00f4ng tin kh\u00f4ng \u0111\u1ed3ng ngh\u0129a c\u01a1 quan thu\u1ebf m\u1eb7c nhi\u00ean ch\u1ea5p thu\u1eadn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1, m\u1ee9c gi\u00e1 ho\u1eb7c c\u00e1ch x\u1eed l\u00fd thu\u1ebf m\u00e0 doanh nghi\u1ec7p \u0111\u1ec1 xu\u1ea5t. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1 v\u00e0 cung c\u1ea5p th\u00f4ng tin theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Duoc_uu_tien_xu_ly_ho_so_APA_MAP_va_ho_so_trao_doi_thong_tin\"><\/span><b>\u0110\u01b0\u1ee3c \u01b0u ti\u00ean x\u1eed l\u00fd h\u1ed3 s\u01a1 APA, MAP v\u00e0 h\u1ed3 s\u01a1 trao \u0111\u1ed5i th\u00f4ng tin<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m e.2 kho\u1ea3n 1 \u0110i\u1ec1u 48, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c \u01b0u ti\u00ean v\u1ec1 th\u1ee7 t\u1ee5c x\u1eed l\u00fd h\u1ed3 s\u01a1 \u00e1p d\u1ee5ng th\u1ecfa thu\u1eadn x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA), th\u1ee7 t\u1ee5c th\u1ecfa thu\u1eadn song ph\u01b0\u01a1ng (MAP) v\u00e0 h\u1ed3 s\u01a1 trao \u0111\u1ed5i th\u00f4ng tin.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u91cc\u9762\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>APA (Advance Pricing Agreement):<\/b><span style=\"font-weight: 400;\"> Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>MAP (Mutual Agreement Procedure):<\/b><span style=\"font-weight: 400;\"> Th\u1ee7 t\u1ee5c th\u1ecfa thu\u1eadn song ph\u01b0\u01a1ng theo hi\u1ec7p \u0111\u1ecbnh thu\u1ebf c\u00f3 li\u00ean quan nh\u1eb1m gi\u1ea3i quy\u1ebft nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1nh thu\u1ebf kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi hi\u1ec7p \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u00e1c c\u01a1 ch\u1ebf n\u00e0y c\u00f3 \u00fd ngh\u0129a \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft xuy\u00ean bi\u00ean gi\u1edbi, \u0111\u1eb7c bi\u1ec7t khi c\u1ea7n x\u1eed l\u00fd v\u1ea5n \u0111\u1ec1 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf ho\u1eb7c nguy c\u01a1 \u0111\u00e1nh thu\u1ebf kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi hi\u1ec7p \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, \u01b0u ti\u00ean v\u1ec1 th\u1ee7 t\u1ee5c kh\u00f4ng \u0111\u1ed3ng ngh\u0129a m\u1ecdi h\u1ed3 s\u01a1 \u0111\u1ec1u \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn ho\u1eb7c \u0111\u01b0\u1ee3c mi\u1ec5n c\u00e1c \u0111i\u1ec1u ki\u1ec7n ph\u00e1p l\u00fd. Doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1nh gi\u00e1 t\u00ednh ph\u00f9 h\u1ee3p c\u1ee7a t\u1eebng c\u01a1 ch\u1ebf v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Duoc_canh_bao_rui_ro_va_ho_tro_tuan_thu_doi_voi_giao_dich_lien_ket\"><\/span><b>\u0110\u01b0\u1ee3c c\u1ea3nh b\u00e1o r\u1ee7i ro v\u00e0 h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec3m e.3 kho\u1ea3n 1 \u0110i\u1ec1u 48 quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea3nh b\u00e1o r\u1ee7i ro v\u00e0 h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung gi\u00fap doanh nghi\u1ec7p ch\u00fa tr\u1ecdng h\u01a1n \u0111\u1ebfn vi\u1ec7c nh\u1eadn di\u1ec7n v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf. C\u00e1c v\u1ea5n \u0111\u1ec1 c\u1ea7n r\u00e0 so\u00e1t c\u00f3 th\u1ec3 bao g\u1ed3m t\u00ednh \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a h\u1ed3 s\u01a1, c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh gi\u00e1, ch\u1ee9ng t\u1eeb giao d\u1ecbch, d\u1eef li\u1ec7u k\u00ea khai v\u00e0 t\u00ednh nh\u1ea5t qu\u00e1n gi\u1eefa h\u1ee3p \u0111\u1ed3ng v\u1edbi nghi\u1ec7p v\u1ee5 th\u1ef1c t\u1ebf.<\/span><\/p>\n<p><b>\u4f8b\u5982<\/b><span style=\"font-weight: 400;\">: Doanh nghi\u1ec7p tr\u1ea3 ph\u00ed d\u1ecbch v\u1ee5 qu\u1ea3n l\u00fd cho c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i c\u1ea7n r\u00e0 so\u00e1t h\u1ee3p \u0111\u1ed3ng, b\u1eb1ng ch\u1ee9ng d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c cung c\u1ea5p, l\u1ee3i \u00edch nh\u1eadn \u0111\u01b0\u1ee3c, ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 chi ph\u00ed v\u00e0 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh m\u1ee9c ph\u00ed.<\/span><\/p>\n<p><b>\u8bf7\u6ce8\u610f\uff1a <\/b><span style=\"font-weight: 400;\">C\u1ea3nh b\u00e1o r\u1ee7i ro v\u00e0 h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 kh\u00f4ng thay th\u1ebf tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i b\u1ea3o \u0111\u1ea3m t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a th\u00f4ng tin k\u00ea khai.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Pham_vi_ap_dung_chinh_sach_uu_tien_doi_voi_giao_dich_lien_ket\"><\/span><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch \u01b0u ti\u00ean \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 48 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, ph\u1ea1m vi \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m hai n\u1ed9i dung ch\u00ednh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ket_noi_chia_se_du_lieu_dien_tu_voi_co_quan_thue\"><\/span><b>K\u1ebft n\u1ed1i, chia s\u1ebb d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec3m c.1 kho\u1ea3n 2 \u0110i\u1ec1u 48 quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n k\u1ebft n\u1ed1i, chia s\u1ebb d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t v\u00e0 b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (n\u1ebfu c\u00f3) v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/i><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">Theo \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m \u0111\u1ebfn ch\u1ea5t l\u01b0\u1ee3ng d\u1eef li\u1ec7u, kh\u1ea3 n\u0103ng t\u1ed5ng h\u1ee3p th\u00f4ng tin v\u00e0 t\u00ednh nh\u1ea5t qu\u00e1n gi\u1eefa d\u1eef li\u1ec7u giao d\u1ecbch v\u1edbi h\u1ed3 s\u01a1 thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, vi\u1ec7c t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t v\u00e0 b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (n\u1ebfu c\u00f3) c\u00f3 th\u1ec3 \u0111\u00f2i h\u1ecfi s\u1ef1 ph\u1ed1i h\u1ee3p gi\u1eefa doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb li\u00ean quan trong t\u1eadp \u0111o\u00e0n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang lo\u1ea1i d\u1eef li\u1ec7u ph\u1ea3i cung c\u1ea5p, ph\u1ea1m vi ngh\u0129a v\u1ee5 \u00e1p d\u1ee5ng v\u00e0 y\u00eau c\u1ea7u k\u1ef9 thu\u1eadt theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n. Kh\u00f4ng n\u00ean m\u1eb7c \u0111\u1ecbnh m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khong_thuc_hien_kiem_tra_tai_tru_so_tru_truong_hop_co_dau_hieu_rui_ro\"><\/span><b>Kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec3m c.2 kho\u1ea3n 2 \u0110i\u1ec1u 48 quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/i><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111ang x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb thu\u1ebf. Tuy nhi\u00ean, c\u1ea7n hi\u1ec3u \u0111\u00fang r\u1eb1ng quy \u0111\u1ecbnh n\u00e0y thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean, kh\u00f4ng ph\u1ea3i c\u01a1 ch\u1ebf mi\u1ec5n ki\u1ec3m tra thu\u1ebf trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n duy tr\u00ec d\u1eef li\u1ec7u nh\u1ea5t qu\u00e1n gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n, t\u1edd khai thu\u1ebf, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. C\u00e1c kho\u1ea3n chi ph\u00ed, kho\u1ea3n vay ho\u1eb7c ph\u00ed d\u1ecbch v\u1ee5 v\u1edbi b\u00ean li\u00ean k\u1ebft c\u1ea7n c\u00f3 c\u0103n c\u1ee9 giao d\u1ecbch v\u00e0 t\u00e0i li\u1ec7u gi\u1ea3i tr\u00ecnh ph\u00f9 h\u1ee3p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t d\u1eef li\u1ec7u gi\u00fap doanh nghi\u1ec7p t\u0103ng kh\u1ea3 n\u0103ng \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u tu\u00e2n th\u1ee7, nh\u01b0ng kh\u00f4ng b\u1ea3o \u0111\u1ea3m tuy\u1ec7t \u0111\u1ed1i r\u1eb1ng doanh nghi\u1ec7p s\u1ebd kh\u00f4ng ph\u00e1t sinh d\u1ea5u hi\u1ec7u r\u1ee7i ro.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dieu_kien_de_nguoi_nop_thue_co_giao_dich_lien_ket_duoc_huong_chinh_sach_uu_tien\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch \u01b0u ti\u00ean<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5354\" aria-describedby=\"caption-attachment-5354\" style=\"width: 2560px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5354\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Dieu-kien-de-nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-scaled.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch \u01b0u ti\u00ean\" width=\"2560\" height=\"1440\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Dieu-kien-de-nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-scaled.jpg 2560w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Dieu-kien-de-nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Dieu-kien-de-nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Dieu-kien-de-nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Dieu-kien-de-nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-1536x864.jpg 1536w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Dieu-kien-de-nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-2048x1152.jpg 2048w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Dieu-kien-de-nguoi-nop-thue-co-giao-dich-lien-ket-duoc-huong-chinh-sach-uu-tien-18x10.jpg 18w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><figcaption id=\"caption-attachment-5354\" class=\"wp-caption-text\">\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch \u01b0u ti\u00ean<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Theo kho\u1ea3n 3 \u0110i\u1ec1u 48, doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n chung v\u00e0 nh\u1eefng \u0111i\u1ec1u ki\u1ec7n b\u1ed5 sung d\u00e0nh ri\u00eang cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_ket_qua_xep_hang_tuan_thu_tot_va_xep_hang_rui_ro_thap\"><\/span><b>C\u00f3 k\u1ebft qu\u1ea3 x\u1ebfp h\u1ea1ng tu\u00e2n th\u1ee7 t\u1ed1t v\u00e0 x\u1ebfp h\u1ea1ng r\u1ee7i ro th\u1ea5p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 48 y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 k\u1ebft qu\u1ea3 x\u1ebfp h\u1ea1ng tu\u00e2n th\u1ee7 t\u1ed1t v\u00e0 x\u1ebfp h\u1ea1ng r\u1ee7i ro th\u1ea5p tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf trong th\u1eddi h\u1ea1n t\u1ed1i thi\u1ec3u 02 n\u0103m li\u00ean t\u1ee5c li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ea7n \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb t\u1eeb s\u1edbm. Doanh nghi\u1ec7p n\u00ean theo d\u00f5i vi\u1ec7c k\u00ea khai, n\u1ed9p thu\u1ebf, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u00e0 x\u1eed l\u00fd sai s\u00f3t \u0111\u1ec3 duy tr\u00ec l\u1ecbch s\u1eed tu\u00e2n th\u1ee7 \u1ed5n \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c doanh nghi\u1ec7p t\u1ef1 \u0111\u00e1nh gi\u00e1 m\u00ecnh tu\u00e2n th\u1ee7 t\u1ed1t kh\u00f4ng thay th\u1ebf k\u1ebft qu\u1ea3 x\u1ebfp h\u1ea1ng tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ket_noi_va_chia_se_du_lieu_dien_tu_day_du_kip_thoi_chinh_xac\"><\/span><b>K\u1ebft n\u1ed1i v\u00e0 chia s\u1ebb d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 48 y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n k\u1ebft n\u1ed1i, chia s\u1ebb d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c v\u1edbi h\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf theo chu\u1ea9n k\u1ef9 thu\u1eadt v\u00e0 chu\u1ea9n d\u1eef li\u1ec7u c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u ph\u1ea3i b\u1ea3o \u0111\u1ea3m kh\u1ea3 n\u0103ng \u0111\u1ed1i chi\u1ebfu, ki\u1ec3m tra v\u00e0 ph\u00e2n t\u00edch r\u1ee7i ro theo th\u1eddi gian th\u1ef1c ho\u1eb7c \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean ph\u00e2n c\u00f4ng r\u00f5 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd d\u1eef li\u1ec7u, ki\u1ec3m tra th\u00f4ng tin tr\u01b0\u1edbc khi truy\u1ec1n v\u00e0 l\u01b0u l\u1ea1i t\u00e0i li\u1ec7u ph\u1ee5c v\u1ee5 \u0111\u1ed1i chi\u1ebfu. B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, thu\u1ebf v\u00e0 c\u00f4ng ngh\u1ec7 th\u00f4ng tin c\u1ea7n ph\u1ed1i h\u1ee3p \u0111\u1ec3 h\u1ea1n ch\u1ebf sai l\u1ec7ch gi\u1eefa c\u00e1c h\u1ec7 th\u1ed1ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_luu_tru_va_truyen_du_lieu_dien_tu_day_du\"><\/span><b>L\u1eadp, l\u01b0u tr\u1eef v\u00e0 truy\u1ec1n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u1ea7y \u0111\u1ee7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 48, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 vi\u1ec7c l\u1eadp, l\u01b0u tr\u1eef v\u00e0 truy\u1ec1n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1ec1 s\u1ed5 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 d\u1eef li\u1ec7u giao d\u1ecbch li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p n\u00ean qu\u1ea3n l\u00fd \u0111\u1ed3ng b\u1ed9 h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb, d\u1eef li\u1ec7u thanh to\u00e1n, b\u00fat to\u00e1n k\u1ebf to\u00e1n v\u00e0 t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c l\u01b0u tr\u1eef c\u1ea7n b\u1ea3o \u0111\u1ea3m kh\u1ea3 n\u0103ng truy xu\u1ea5t, \u0111\u1ed1i chi\u1ebfu v\u00e0 cung c\u1ea5p th\u00f4ng tin khi c\u1ea7n thi\u1ebft.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_he_thong_kiem_soat_noi_bo_va_co_che_quan_tri_rui_ro_thue\"><\/span><b>C\u00f3 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 c\u01a1 ch\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec3m d kho\u1ea3n 3 \u0110i\u1ec1u 48 y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 c\u01a1 ch\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf nh\u1eb1m b\u1ea3o \u0111\u1ea3m vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean x\u00e2y d\u1ef1ng quy tr\u00ecnh ph\u00ea duy\u1ec7t h\u1ee3p \u0111\u1ed3ng, ki\u1ec3m tra ch\u1ee9ng t\u1eeb, \u0111\u1ed1i chi\u1ebfu ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 r\u00e0 so\u00e1t d\u1eef li\u1ec7u tr\u01b0\u1edbc khi k\u00ea khai. Tr\u00e1ch nhi\u1ec7m c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, thu\u1ebf, ph\u00e1p ch\u1ebf v\u00e0 c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n \u0111\u1ecbnh r\u00f5.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ghi_so_ke_toan_va_lap_bao_cao_tai_chinh_theo_quy_dinh\"><\/span><b>Ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m \u0111 kho\u1ea3n 3 \u0110i\u1ec1u 48, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n ghi s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Vi\u1ec7t Nam.<\/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 ch\u00fa tr\u1ecdng t\u00ednh nh\u1ea5t qu\u00e1n gi\u1eefa s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 th\u00f4ng tin k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft. C\u00e1c kho\u1ea3n m\u1ee5c li\u00ean quan \u0111\u1ebfn b\u00ean li\u00ean k\u1ebft n\u00ean \u0111\u01b0\u1ee3c theo d\u00f5i \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c \u0111\u1ed1i chi\u1ebfu v\u00e0 gi\u1ea3i tr\u00ecnh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dap_ung_ba_dieu_kien_bo_sung_ve_giao_dich_lien_ket\"><\/span><b>\u0110\u00e1p \u1ee9ng ba \u0111i\u1ec1u ki\u1ec7n b\u1ed5 sung v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i c\u00e1c \u0111i\u1ec1u ki\u1ec7n chung t\u1ea1i \u0111i\u1ec3m a, b, c, d v\u00e0 \u0111 kho\u1ea3n 3 \u0110i\u1ec1u 48, \u0111i\u1ec3m e kho\u1ea3n 3 y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e1p \u1ee9ng th\u00eam ba \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1eadp, l\u01b0u tr\u1eef v\u00e0 cung c\u1ea5p h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft:<\/b><span style=\"font-weight: 400;\"> Th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3 c\u01a1 ch\u1ebf ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft:<\/b><span style=\"font-weight: 400;\"> X\u00e2y d\u1ef1ng quy tr\u00ecnh ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t, quy m\u00f4 v\u00e0 m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a c\u00e1c giao d\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Minh b\u1ea1ch th\u00f4ng tin v\u00e0 h\u1ee3p t\u00e1c v\u1edbi c\u01a1 quan thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> B\u1ea3o \u0111\u1ea3m th\u00f4ng tin cung c\u1ea5p c\u00f3 c\u0103n c\u1ee9, nh\u1ea5t qu\u00e1n v\u00e0 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u1eefng \u0111i\u1ec1u ki\u1ec7n tr\u1ef1c ti\u1ebfp g\u1eafn v\u1edbi ho\u1ea1t \u0111\u1ed9ng giao d\u1ecbch li\u00ean k\u1ebft. Doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t h\u1ed3 s\u01a1 \u0111\u1ecbnh k\u1ef3, x\u00e1c \u0111\u1ecbnh c\u00e1c giao d\u1ecbch tr\u1ecdng y\u1ebfu v\u00e0 l\u01b0u tr\u1eef t\u00e0i li\u1ec7u ch\u1ee9ng minh ph\u00f9 h\u1ee3p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam th\u00f4ng tin v\u1ec1<\/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 ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 thu\u1ebf<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c n\u1ed9i dung c\u1ea7n r\u00e0 so\u00e1t theo tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cong_nhan_gia_han_tam_dung_va_thu_hoi_che_do_uu_tien\"><\/span><b>C\u00f4ng nh\u1eadn, gia h\u1ea1n, t\u1ea1m d\u1eebng v\u00e0 thu h\u1ed3i ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i vi\u1ec7c \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n, doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m \u0111\u1ebfn c\u01a1 ch\u1ebf \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 v\u00e0 kho\u1ea3n 5 \u0110i\u1ec1u 48 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo kho\u1ea3n 4, vi\u1ec7c c\u00f4ng nh\u1eadn, gia h\u1ea1n, t\u1ea1m d\u1eebng, thu h\u1ed3i v\u00e0 c\u1ea5p l\u1ea1i ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ef1 \u0111\u1ed9ng tr\u00ean h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin c\u1ee7a ng\u00e0nh thu\u1ebf. Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf quy\u1ebft \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf k\u1ebft qu\u1ea3 \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 v\u00e0 ph\u00e2n lo\u1ea1i r\u1ee7i ro theo quy \u0111\u1ecbnh; quy\u1ebft \u0111\u1ecbnh \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u00f3 tr\u00e1ch nhi\u1ec7m r\u00e0 so\u00e1t, x\u00e1c nh\u1eadn vi\u1ec7c \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n, theo d\u00f5i m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 v\u00e0 h\u1ed7 tr\u1ee3, gi\u00e1m s\u00e1t vi\u1ec7c duy tr\u00ec c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo kho\u1ea3n 5 \u0110i\u1ec1u 48:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n, c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o t\u1ea1m d\u1eebng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean \u0111\u1ec3 r\u00e0 so\u00e1t, x\u00e1c minh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu k\u1ebft qu\u1ea3 r\u00e0 so\u00e1t, x\u00e1c minh x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ho\u1eb7c c\u00f3 h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, c\u01a1 quan thu\u1ebf quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 b\u1ecb thu h\u1ed3i c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t c\u1ea5p l\u1ea1i khi \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean t\u1ef1 \u0111\u1ed9ng \u0111\u1ecbnh k\u1ef3 h\u1eb1ng n\u0103m.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean kh\u00f4ng ch\u1ec9 ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ea1i th\u1eddi \u0111i\u1ec3m ban \u0111\u1ea7u m\u00e0 c\u00f2n g\u1eafn v\u1edbi qu\u00e1 tr\u00ecnh duy tr\u00ec tu\u00e2n th\u1ee7. Doanh nghi\u1ec7p c\u1ea7n ti\u1ebfp t\u1ee5c ki\u1ec3m so\u00e1t d\u1eef li\u1ec7u, h\u1ed3 s\u01a1 v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf sau khi \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_chuan_bi_gi_de_dap_ung_dieu_kien_uu_tien\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec \u0111\u1ec3 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u ti\u00ean?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 ch\u1ee7 \u0111\u1ed9ng \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 506px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><b>Nh\u00f3m c\u00f4ng vi\u1ec7c<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>N\u1ed9i dung c\u1ea7n r\u00e0 so\u00e1t<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">L\u1ecbch s\u1eed tu\u00e2n th\u1ee7<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">Theo d\u00f5i k\u1ebft qu\u1ea3 x\u1ebfp h\u1ea1ng tu\u00e2n th\u1ee7 v\u00e0 r\u1ee7i ro trong th\u1eddi gian lu\u1eadt \u0111\u1ecbnh<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra t\u00ednh \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00e0 kh\u1ea3 n\u0103ng \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">S\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu s\u1ed5 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 d\u1eef li\u1ec7u giao d\u1ecbch<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u544a<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra vi\u1ec7c ghi s\u1ed5, l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y theo quy \u0111\u1ecbnh<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u6982\u51b5<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t ngh\u0129a v\u1ee5 k\u00ea khai, l\u1eadp, l\u01b0u tr\u1eef v\u00e0 cung c\u1ea5p h\u1ed3 s\u01a1<\/span><\/td>\n<\/tr>\n<tr style=\"height: 58px;\">\n<td style=\"height: 58px;\"><span style=\"font-weight: 400;\">\u5185\u90e8\u63a7\u5236<\/span><\/td>\n<td style=\"height: 58px;\"><span style=\"font-weight: 400;\">Ph\u00e2n c\u00f4ng tr\u00e1ch nhi\u1ec7m, x\u00e2y d\u1ef1ng quy tr\u00ecnh ph\u00ea duy\u1ec7t v\u00e0 ki\u1ec3m tra<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">\u98ce\u9669\u7ba1\u7406<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh giao d\u1ecbch tr\u1ecdng y\u1ebfu v\u00e0 bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">Ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">Chu\u1ea9n h\u00f3a quy tr\u00ecnh cung c\u1ea5p th\u00f4ng tin<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 danh m\u1ee5c r\u00e0 so\u00e1t n\u1ed9i b\u1ed9, kh\u00f4ng thay th\u1ebf \u0111i\u1ec1u ki\u1ec7n v\u00e0 th\u1ee7 t\u1ee5c ch\u00ednh th\u1ee9c theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p ch\u01b0a c\u00f3 \u0111\u1ee7 ngu\u1ed3n l\u1ef1c \u0111\u1ec3 t\u1ef1 \u0111\u00e1nh gi\u00e1, c\u00f3 th\u1ec3 tham kh\u1ea3o<\/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;\"> \u6216\u8005<\/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 x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi h\u1ed3 s\u01a1 c\u1ea7n ho\u00e0n thi\u1ec7n v\u00e0 nh\u1eefng r\u1ee7i ro c\u1ea7n \u01b0u ti\u00ean x\u1eed l\u00fd.<\/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;\">Theo \u0110i\u1ec1u 48 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch \u01b0u ti\u00ean v\u1ec1 trao \u0111\u1ed5i th\u00f4ng tin, x\u1eed l\u00fd h\u1ed3 s\u01a1 APA, MAP, c\u1ea3nh b\u00e1o r\u1ee7i ro v\u00e0 h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7. Ph\u1ea1m vi \u01b0u ti\u00ean c\u00f2n bao g\u1ed3m k\u1ebft n\u1ed1i, chia s\u1ebb d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u00e0 nguy\u00ean t\u1eafc kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean, doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 x\u1ebfp h\u1ea1ng tu\u00e2n th\u1ee7 t\u1ed1t, x\u1ebfp h\u1ea1ng r\u1ee7i ro th\u1ea5p trong \u00edt nh\u1ea5t 02 n\u0103m li\u00ean t\u1ee5c li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m \u0111\u1ec1 ngh\u1ecb, d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed, k\u1ebf to\u00e1n, ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 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;\">Doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t h\u1ed3 s\u01a1, chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u v\u00e0 duy tr\u00ec c\u01a1 ch\u1ebf ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 th\u01b0\u1eddng xuy\u00ean. \u0110\u00e2y l\u00e0 n\u1ec1n t\u1ea3ng quan tr\u1ecdng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u00e0 duy tr\u00ec ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/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;\"> \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><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_van_de_nguoi_nop_thue_co_giao_dich_lien_ket_duoc_huong_chinh_sach_uu_tien\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 v\u1ea5n \u0111\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch \u01b0u ti\u00ean<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Nguoi_nop_thue_co_giao_dich_lien_ket_duoc_huong_nhung_uu_tien_nao\"><\/span><b>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c h\u01b0\u1edfng nh\u1eefng \u01b0u ti\u00ean n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m e kho\u1ea3n 1 \u0110i\u1ec1u 48, c\u00e1c h\u00ecnh th\u1ee9c \u01b0u ti\u00ean g\u1ed3m trao \u0111\u1ed5i th\u00f4ng tin v\u1edbi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc, trong v\u00e0 sau khi k\u00ea khai; \u01b0u ti\u00ean x\u1eed l\u00fd h\u1ed3 s\u01a1 APA, MAP v\u00e0 h\u1ed3 s\u01a1 trao \u0111\u1ed5i th\u00f4ng tin; c\u1ea3nh b\u00e1o r\u1ee7i ro v\u00e0 h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_phai_co_lich_su_tuan_thu_tot_trong_bao_lau\"><\/span><b>Doanh nghi\u1ec7p ph\u1ea3i c\u00f3 l\u1ecbch s\u1eed tu\u00e2n th\u1ee7 t\u1ed1t trong bao l\u00e2u?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 48, doanh nghi\u1ec7p ph\u1ea3i c\u00f3 k\u1ebft qu\u1ea3 x\u1ebfp h\u1ea1ng tu\u00e2n th\u1ee7 t\u1ed1t v\u00e0 x\u1ebfp h\u1ea1ng r\u1ee7i ro th\u1ea5p tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf trong th\u1eddi h\u1ea1n t\u1ed1i thi\u1ec3u 02 n\u0103m li\u00ean t\u1ee5c li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_duoc_huong_che_do_uu_tien_co_bi_kiem_tra_tai_tru_so_khong\"><\/span><b>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean c\u00f3 b\u1ecb ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m c.2 kho\u1ea3n 2 \u0110i\u1ec1u 48, kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Che_do_uu_tien_co_the_bi_thu_hoi_khong\"><\/span><b>Ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean c\u00f3 th\u1ec3 b\u1ecb thu h\u1ed3i kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00f3. Theo kho\u1ea3n 5 \u0110i\u1ec1u 48, ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean c\u00f3 th\u1ec3 b\u1ecb t\u1ea1m d\u1eebng \u0111\u1ec3 r\u00e0 so\u00e1t, x\u00e1c minh v\u00e0 b\u1ecb thu h\u1ed3i n\u1ebfu x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ho\u1eb7c c\u00f3 h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. Vi\u1ec7c c\u1ea5p l\u1ea1i \u0111\u01b0\u1ee3c xem x\u00e9t khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch \u01b0u ti\u00ean g\u00ec theo Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP l\u00e0 v\u1ea5n \u0111\u1ec1 doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m khi x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch tu\u00e2n th\u1ee7 thu\u1ebf n\u0103m 2026. Theo \u0110i\u1ec1u 48 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, ch\u00ednh s\u00e1ch \u01b0u ti\u00ean d\u00e0nh cho nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u00e0y bao [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5369,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5352","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\/5352","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=5352"}],"version-history":[{"count":2,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5352\/revisions"}],"predecessor-version":[{"id":5368,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5352\/revisions\/5368"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5369"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5352"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5352"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5352"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}