{"id":3143,"date":"2025-11-03T12:01:40","date_gmt":"2025-11-03T05:01:40","guid":{"rendered":"https:\/\/optways.net\/?p=3143"},"modified":"2025-11-03T12:58:12","modified_gmt":"2025-11-03T05:58:12","slug":"giao-dich-lien-ket-la-gi","status":"publish","type":"post","link":"https:\/\/optways.net\/en\/giao-dich-lien-ket-la-gi","title":{"rendered":"Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec? Nh\u1eefng th\u00f4ng tin doanh nghi\u1ec7p c\u1ea7n bi\u1ebft"},"content":{"rendered":"\t\t
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Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?<\/h2>

Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 c\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh gi\u1eefa nh\u1eefng doanh nghi\u1ec7p c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft v\u1ec1 v\u1ed1n, qu\u1ea3n l\u00fd ho\u1eb7c ki\u1ec3m so\u00e1t trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t \u2013 kinh doanh.<\/p>

Theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, giao d\u1ecbch li\u00ean k\u1ebft bao g\u1ed3m c\u00e1c ho\u1ea1t \u0111\u1ed9ng nh\u01b0 mua b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, vay, cho vay, \u0111\u1ea3m b\u1ea3o t\u00e0i ch\u00ednh, chia s\u1ebb ngu\u1ed3n l\u1ef1c ho\u1eb7c c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c gi\u1eefa c\u00e1c b\u00ean c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft.<\/p>

V\u00ed d\u1ee5: C\u00f4ng ty A (c\u00f4ng ty m\u1eb9) b\u00e1n nguy\u00ean li\u1ec7u cho c\u00f4ng ty B (c\u00f4ng ty con) v\u1edbi gi\u00e1 th\u1ea5p h\u01a1n gi\u00e1 th\u1ecb tr\u01b0\u1eddng. Do c\u00f3 m\u1ed1i quan h\u1ec7 v\u1ec1 v\u1ed1n v\u00e0 \u0111i\u1ec1u h\u00e0nh, giao d\u1ecbch n\u00e0y \u0111\u01b0\u1ee3c xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft<\/span>.<\/p>

C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/h2>

Theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, c\u00e1c b\u00ean \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/strong> khi thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>

  1. M\u1ed9t doanh nghi\u1ec7p n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span> c\u1ee7a doanh nghi\u1ec7p kia. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y th\u1ec3 hi\u1ec7n s\u1ef1 ki\u1ec3m so\u00e1t ho\u1eb7c \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 c\u1ee7a m\u1ed9t b\u00ean \u0111\u1ed1i v\u1edbi b\u00ean c\u00f2n l\u1ea1i.<\/p><\/li>

  2. C\u1ea3 hai doanh nghi\u1ec7p \u0111\u1ec1u c\u00f3 \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu do c\u00f9ng m\u1ed9t b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef<\/span>, d\u00f9 l\u00e0 tr\u1ef1c ti\u1ebfp hay gi\u00e1n ti\u1ebfp. Khi \u0111\u00f3, hai doanh nghi\u1ec7p n\u00e0y \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft th\u00f4ng qua b\u00ean s\u1edf h\u1eefu chung.<\/p><\/li>

  3. M\u1ed9t doanh nghi\u1ec7p l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t<\/span> v\u00e0 n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 10% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n<\/span> c\u1ee7a doanh nghi\u1ec7p c\u00f2n l\u1ea1i, th\u1ec3 hi\u1ec7n kh\u1ea3 n\u0103ng chi ph\u1ed1i ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb ho\u1eb7c ch\u00ednh s\u00e1ch kinh doanh.<\/p><\/li>

  4. M\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n<\/span> d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o (bao g\u1ed3m c\u1ea3 kho\u1ea3n vay t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m b\u1eb1ng ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a b\u00ean li\u00ean k\u1ebft ho\u1eb7c c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1), v\u1edbi \u0111i\u1ec1u ki\u1ec7n kho\u1ea3n vay \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span> c\u1ee7a b\u00ean \u0111i vay v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n<\/span> c\u1ee7a b\u00ean \u0111i vay.<\/p><\/li>

  5. M\u1ed9t doanh nghi\u1ec7p c\u00f3 quy\u1ec1n ch\u1ec9 \u0111\u1ecbnh tr\u00ean 50% th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh ho\u1eb7c n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t<\/span> doanh nghi\u1ec7p kh\u00e1c; ho\u1eb7c c\u00f3 m\u1ed9t th\u00e0nh vi\u00ean do doanh nghi\u1ec7p th\u1ee9 nh\u1ea5t ch\u1ec9 \u0111\u1ecbnh<\/span> c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh, ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span> c\u1ee7a doanh nghi\u1ec7p th\u1ee9 hai.<\/p><\/li>

  6. Hai doanh nghi\u1ec7p c\u00f3 tr\u00ean 50% th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o<\/span> ho\u1eb7c c\u00f3 m\u1ed9t th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o chung<\/span> c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh b\u1edfi c\u00f9ng m\u1ed9t b\u00ean th\u1ee9 ba<\/span>.<\/p><\/li>

  7. Hai doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ki\u1ec3m so\u00e1t v\u1ec1 nh\u00e2n s\u1ef1, t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh <\/b>doanh<\/span> b\u1edfi c\u00e1c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh<\/span>, bao g\u1ed3m: v\u1ee3, ch\u1ed3ng; cha m\u1eb9 \u0111\u1ebb, cha m\u1eb9 nu\u00f4i, cha d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf; cha m\u1eb9 v\u1ee3, cha m\u1eb9 ch\u1ed3ng; con \u0111\u1ebb, con nu\u00f4i, con ri\u00eang c\u1ee7a v\u1ee3 ho\u1eb7c ch\u1ed3ng; con d\u00e2u, con r\u1ec3; anh, ch\u1ecb, em ru\u1ed9t ho\u1eb7c c\u00f9ng cha kh\u00e1c m\u1eb9, c\u00f9ng m\u1eb9 kh\u00e1c cha; anh r\u1ec3, em r\u1ec3, ch\u1ecb d\u00e2u, em d\u00e2u; \u00f4ng b\u00e0 n\u1ed9i, \u00f4ng b\u00e0 ngo\u1ea1i; ch\u00e1u n\u1ed9i, ch\u00e1u ngo\u1ea1i; c\u00f4, d\u00ec, ch\u00fa, c\u1eadu, b\u00e1c ru\u1ed9t v\u00e0 ch\u00e1u ru\u1ed9t.<\/p><\/li>

  8. Hai c\u01a1 s\u1edf kinh doanh c\u00f3 m\u1ed1i quan h\u1ec7 tr\u1ee5 s\u1edf ch\u00ednh \u2013 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa<\/span>, ho\u1eb7c c\u00f9ng l\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa<\/span> c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i.<\/p><\/li>

  9. C\u00e1c doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t c\u00e1 nh\u00e2n<\/span> th\u00f4ng qua vi\u1ec7c c\u00e1 nh\u00e2n \u0111\u00f3 g\u00f3p v\u1ed1n ho\u1eb7c tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh<\/span> ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/p><\/li>

  10. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c trong \u0111\u00f3 m\u1ed9t doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t ho\u1eb7c quy\u1ebft \u0111\u1ecbnh th\u1ef1c t\u1ebf<\/span> \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p kh\u00e1c, d\u00f9 kh\u00f4ng c\u00f3 quan h\u1ec7 g\u00f3p v\u1ed1n tr\u1ef1c ti\u1ebfp.<\/p><\/li>

  11. Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch nh\u01b0\u1ee3ng ho\u1eb7c nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p<\/span> c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu trong k\u1ef3 t\u00ednh thu\u1ebf; ho\u1eb7c c\u00f3 giao d\u1ecbch vay, cho vay \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span> v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c c\u00e1c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh<\/span> thu\u1ed9c nh\u00f3m n\u00eau t\u1ea1i m\u1ee5c (7).<\/p><\/li><\/ol>


    Vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/span> l\u00e0 b\u01b0\u1edbc n\u1ec1n quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p nh\u1eadn di\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh<\/span> trong k\u1ef3 t\u00ednh thu\u1ebf. T\u1eeb \u0111\u00f3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/span>, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro khi quy\u1ebft to\u00e1n thu\u1ebf.<\/p>

    C\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/h2>

    Theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i x\u00e1c \u0111\u1ecbnh gi\u00e1 theo nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u1ed9c l\u1eadp<\/span>. Hi\u1ec7n nay c\u00f3 5 ph\u01b0\u01a1ng ph\u00e1p ch\u00ednh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng:<\/p>

    1. Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 \u0111\u1ed9c l\u1eadp (CUP \u2013 Comparable Uncontrolled Price)<\/strong>
      So s\u00e1nh gi\u00e1 c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi gi\u00e1 c\u1ee7a c\u00e1c giao d\u1ecbch t\u01b0\u01a1ng t\u1ef1 gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp tr\u00ean th\u1ecb tr\u01b0\u1eddng. \u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u1ed5 bi\u1ebfn nh\u1ea5t khi c\u00f3 d\u1eef li\u1ec7u so s\u00e1nh \u0111\u00e1ng tin c\u1eady.<\/p><\/li>

    2. Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i (Resale Price Method \u2013 RPM)<\/strong>
      D\u1ef1a tr\u00ean gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 cho b\u00ean \u0111\u1ed9c l\u1eadp, sau \u0111\u00f3 tr\u1eeb \u0111i ph\u1ea7n l\u1ee3i nhu\u1eadn g\u1ed9p h\u1ee3p l\u00fd \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 mua trong giao d\u1ecbch li\u00ean k\u1ebft.<\/p><\/li>

    3. Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i (Cost Plus Method \u2013 CPM)<\/strong>
      C\u1ed9ng m\u1ed9t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn h\u1ee3p l\u00fd v\u00e0o t\u1ed5ng chi ph\u00ed ph\u00e1t sinh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 b\u00e1n cho b\u00ean li\u00ean k\u1ebft. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y th\u01b0\u1eddng d\u00f9ng trong s\u1ea3n xu\u1ea5t ho\u1eb7c gia c\u00f4ng.<\/p><\/li>

    4. Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh l\u1ee3i nhu\u1eadn thu\u1ea7n (Transactional Net Margin Method \u2013 TNMM)<\/strong>
      So s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi t\u1ef7 su\u1ea5t c\u1ee7a c\u00e1c doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng t\u1ef1 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c gi\u00e1 ph\u00f9 h\u1ee3p.<\/p><\/li>

    5. Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n chia l\u1ee3i nhu\u1eadn (Profit Split Method \u2013 PSM)<\/strong>
      \u00c1p d\u1ee5ng khi c\u00e1c b\u00ean li\u00ean k\u1ebft c\u00f9ng tham gia t\u1ea1o ra gi\u00e1 tr\u1ecb v\u00e0 kh\u00f3 t\u00e1ch bi\u1ec7t \u0111\u00f3ng g\u00f3p c\u1ee7a t\u1eebng b\u00ean. L\u1ee3i nhu\u1eadn t\u1ed5ng th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e2n chia theo t\u1ef7 l\u1ec7 t\u01b0\u01a1ng \u1ee9ng v\u1edbi ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n, r\u1ee7i ro c\u1ee7a m\u1ed7i b\u00ean.<\/p><\/li><\/ol>


      Doanh nghi\u1ec7p c\u1ea7n ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p v\u1edbi t\u00ednh ch\u1ea5t giao d\u1ecbch, ng\u00e0nh ngh\u1ec1 ho\u1ea1t \u0111\u1ed9ng v\u00e0 kh\u1ea3 n\u0103ng thu th\u1eadp d\u1eef li\u1ec7u so s\u00e1nh<\/span>. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u00f4ng h\u1ee3p l\u00fd c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf, truy thu ho\u1eb7c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh.<\/p>

      Nguy\u00ean t\u1eafc k\u00ea khai v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft<\/h2>

      Khi c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf<\/span> theo nguy\u00ean t\u1eafc tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf. M\u1ed9t s\u1ed1 nguy\u00ean t\u1eafc quan tr\u1ecdng bao g\u1ed3m:<\/p>

      1. Nguy\u00ean t\u1eafc b\u1ea3n ch\u1ea5t quy\u1ebft \u0111\u1ecbnh h\u00ecnh th\u1ee9c<\/strong>
        Gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng, giao d\u1ecbch th\u1ef1c t\u1ebf<\/span>, kh\u00f4ng ch\u1ec9 d\u1ef1a v\u00e0o h\u00ecnh th\u1ee9c ho\u1eb7c h\u1ee3p \u0111\u1ed3ng. C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 n\u1ebfu nh\u1eadn th\u1ea5y gi\u00e1 khai b\u00e1o kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t kinh t\u1ebf.<\/p><\/li>

      2. Nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u1ed9c l\u1eadp<\/strong>
        C\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c so s\u00e1nh v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 theo \u0111i\u1ec1u ki\u1ec7n c\u1ee7a c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng t\u1ef1<\/span>, \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng gi\u1eefa c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u00e0 kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/p><\/li>

      3. Nguy\u00ean t\u1eafc k\u00ea khai minh b\u1ea1ch<\/strong>
        Doanh nghi\u1ec7p ph\u1ea3i k<\/strong>\u00ea khai \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch ph\u00e1t si<\/span>nh<\/strong> trong h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, theo \u0111\u00fang m\u1eabu bi\u1ec3u quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p><\/li>

      4. Nguy\u00ean t\u1eafc l\u01b0u tr\u1eef h\u1ed3 s\u01a1 v\u00e0 ch\u1ee9ng minh d\u1eef li\u1ec7u<\/strong>
        Doanh nghi\u1ec7p ph\u1ea3i 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<\/span> khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u. H\u1ed3 s\u01a1 ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5 ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1, d\u1eef li\u1ec7u so s\u00e1nh, ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng v\u00e0 r\u1ee7i ro c\u1ee7a t\u1eebng b\u00ean.<\/p><\/li>

      5. Nguy\u00ean t\u1eafc ki\u1ec3m so\u00e1t chi ph\u00ed l\u00e3i vay<\/strong>
        V\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% EBITDA<\/span> (l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay, thu\u1ebf v\u00e0 kh\u1ea5u hao). Ph\u1ea7n v\u01b0\u1ee3t gi\u1edbi h\u1ea1n s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf.<\/p><\/li><\/ol>

        Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 n\u1ed9i dung quan tr\u1ecdng trong qu\u1ea3n l\u00fd thu\u1ebf doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n, c\u00f4ng ty c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c c\u1ea5u tr\u00fac c\u00f4ng ty m\u1eb9 \u2013 con. Vi\u1ec7c hi\u1ec3u \u0111\u00fang v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro, tr\u00e1nh truy thu thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.<\/p>

        Doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 ch\u1eb7t ch\u1ebd c\u00e1c nguy\u00ean t\u1eafc v\u1ec1 k\u00ea khai v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf, \u0111\u1ea3m b\u1ea3o minh b\u1ea1ch, h\u1ee3p l\u00fd v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng l\u1eadp h\u1ed3 s\u01a1, k\u00ea khai \u0111\u00fang v\u00e0 \u0111\u1ee7 kh\u00f4ng ch\u1ec9 gi\u00fap tr\u00e1nh r\u1ee7i ro b\u1ecb truy thu thu\u1ebf m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n x\u00e2y d\u1ef1ng h\u00ecnh \u1ea3nh doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 chuy\u00ean nghi\u1ec7p trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

        Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 giao d\u1ecbch kinh t\u1ebf gi\u1eefa c\u00e1c doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/p>\n","protected":false},"author":2,"featured_media":3144,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[59],"tags":[61],"thue_tncn":[],"class_list":["post-3143","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tai-chinh","tag-giao-dich-lien-ket"],"acf":[],"yoast_head":"\nGiao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec? 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