{"id":5307,"date":"2025-10-01T15:13:47","date_gmt":"2025-10-01T08:13:47","guid":{"rendered":"https:\/\/ktcvietnam.com\/uncategorized-vi\/tang-cuong-kiem-tra-thanh-tra-thue-rui-ro-lon-voi-giao-dich-lien-ket\/"},"modified":"2025-10-01T15:20:58","modified_gmt":"2025-10-01T08:20:58","slug":"tang-cuong-kiem-tra-thanh-tra-thue-rui-ro-lon-voi-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/ktcvietnam.com\/vi\/tin-tuc\/tang-cuong-kiem-tra-thanh-tra-thue-rui-ro-lon-voi-giao-dich-lien-ket\/","title":{"rendered":"T\u0103ng c\u01b0\u1eddng ki\u1ec3m tra \/ thanh tra Thu\u1ebf &#8211; R\u0169i ro l\u1edbn v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft"},"content":{"rendered":"\n<p>Russell Bedford KTC xin g\u1eedi \u0111\u1ebfn Qu\u00fd v\u1ecb b\u1ea3n tin c\u1eadp nh\u1eadt quan tr\u1ecdng v\u1ec1 t\u00ecnh h\u00ecnh thanh tra, ki\u1ec3m tra thu\u1ebf, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft c\u1ea3 trong v\u00e0 ngo\u00e0i Vi\u1ec7t Nam.<\/p>\n\n<p><strong>T\u0103ng C\u01b0\u1eddng Thanh\/Ki\u1ec3m Tra Thu\u1ebf<\/strong><\/p>\n\n<p>Trong giai \u0111o\u1ea1n g\u1ea7n \u0111\u00e2y, c\u01a1 quan thu\u1ebf tr\u00ean c\u1ea3 n\u01b0\u1edbc \u0111\u00e3 v\u00e0 \u0111ang \u0111\u1ea9y m\u1ea1nh ho\u1ea1t \u0111\u1ed9ng thanh tra, ki\u1ec3m tra m\u1ed9t c\u00e1ch to\u00e0n di\u1ec7n v\u00e0 quy\u1ebft li\u1ec7t. C\u00e1c cu\u1ed9c thanh tra kh\u00f4ng ch\u1ec9 r\u00e0 so\u00e1t c\u00e1c v\u1ea5n \u0111\u1ec1 quen thu\u1ed9c nh\u01b0 thu\u1ebf GTGT, TNDN, TNCN, hay thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u m\u00e0 c\u00f2n \u0111\u1eb7c bi\u1ec7t t\u1eadp trung v\u00e0o m\u1ed9t l\u0129nh v\u1ef1c ph\u1ee9c t\u1ea1p: giao d\u1ecbch li\u00ean k\u1ebft. <\/p>\n\n<p>M\u1ed9t l\u01b0u \u00fd quan tr\u1ecdng m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p th\u01b0\u1eddng b\u1ecf qua: c\u00f4ng t\u00e1c ki\u1ec3m tra v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 gi\u1edbi h\u1ea1n \u1edf c\u00e1c c\u00f4ng ty c\u00f3 giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft \u1edf n\u01b0\u1edbc ngo\u00e0i. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft ho\u00e0n to\u00e0n trong l\u00e3nh th\u1ed5 Vi\u1ec7t Nam v\u1eabn c\u00f3 th\u1ec3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i k\u00ea khai v\u00e0 l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft n\u1ebfu th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ee7a lu\u1eadt \u0111\u1ecbnh. <\/p>\n\n<p><strong>Doanh Nghi\u1ec7p C\u1ee7a B\u1ea1n C\u00f3 Thu\u1ed9c \u0110\u1ed1i T\u01b0\u1ee3ng Ph\u1ea3i L\u1eadp H\u1ed3 S\u01a1 Giao D\u1ecbch Li\u00ean K\u1ebft?<\/strong><\/p>\n\n<p>\u0110\u1ec3 ch\u1ee7 \u0111\u1ed9ng trong c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb r\u1ee7i ro, doanh nghi\u1ec7p c\u1ea7n t\u1ef1 r\u00e0 so\u00e1t xem m\u00ecnh c\u00f3 thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 ti\u00eau ch\u00ed ch\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh &#8220;b\u00ean li\u00ean k\u1ebft&#8221; theo quy \u0111\u1ecbnh: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Quan h\u1ec7 s\u1edf h\u1eefu v\u1ed1n: 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 c\u1ee7a doanh nghi\u1ec7p kia.<\/li>\n\n\n\n<li>Chung nh\u00e0 \u0111\u1ea7u t\u01b0: 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 m\u1ed9t b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp.<\/li>\n\n\n\n<li>Vay\/cho vay: Doanh nghi\u1ec7p vay ho\u1eb7c cho vay m\u1ed9t kho\u1ea3n chi\u1ebfm \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch.<\/li>\n\n\n\n<li>Ch\u1ec9 \u0111\u1ecbnh nh\u00e2n s\u1ef1 &amp; ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng: Doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ecbnh nh\u00e2n s\u1ef1 c\u1ea5p cao ho\u1eb7c c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh, kinh doanh c\u1ee7a doanh nghi\u1ec7p kia.<\/li>\n<\/ul>\n\n<p>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 (nh\u01b0ng v\u1eabn ph\u1ea3i k\u00ea khai th\u00f4ng tin tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN):<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng V\u00c0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng trong k\u1ef3.<\/li>\n\n\n\n<li>Doanh nghi\u1ec7p \u0111\u00e3 k\u00fd k\u1ebft Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 (APA).<\/li>\n\n\n\n<li>Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n, c\u00f3 doanh thu d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed v\u1ec1 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn do ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n\n<p><strong>Nh\u1eefng Sai S\u00f3t Th\u01b0\u1eddng G\u1eb7p D\u1eabn \u0110\u1ebfn R\u1ee7i Ro L\u1edbn<\/strong><\/p>\n\n<p>Qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf cho th\u1ea5y nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn c\u00f2n m\u1eafc ph\u1ea3i c\u00e1c l\u1ed7i sai c\u01a1 b\u1ea3n:<\/p>\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>B\u1ecf s\u00f3t, kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft: \u0110\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 trong n\u01b0\u1edbc, c\u00e1c kho\u1ea3n vay\/cho vay v\u1edbi c\u00e1 nh\u00e2n qu\u1ea3n l\u00fd.<\/li>\n\n\n\n<li>K\u00ea khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng ch\u00ednh x\u00e1c: Sai s\u00f3t th\u00f4ng tin, gi\u00e1 tr\u1ecb, ho\u1eb7c ph\u00e2n lo\u1ea1i sai b\u1ea3n ch\u1ea5t giao d\u1ecbch.<\/li>\n\n\n\n<li>Kh\u00f4ng l\u1eadp ho\u1eb7c l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 s\u01a1 s\u00e0i: Thi\u1ebfu ph\u00e2n t\u00edch so s\u00e1nh, l\u1eadp lu\u1eadn kh\u00f4ng v\u1eefng ch\u1eafc \u0111\u1ec3 b\u1ea3o v\u1ec7 m\u1ee9c gi\u00e1 \u0111\u00e3 \u00e1p d\u1ee5ng.<\/li>\n\n\n\n<li>Gi\u00e1 giao d\u1ecbch kh\u00f4ng tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc &#8220;gi\u00e1 th\u1ecb tr\u01b0\u1eddng&#8221;: \u0110\u00e2y l\u00e0 m\u1ea5u ch\u1ed1t c\u1ee7a qu\u1ea3n l\u00fd r\u1ee7i ro chuy\u1ec3n gi\u00e1, d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh l\u1ea1i thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/li>\n<\/ol>\n\n<p><strong>R\u1ee7i Ro T\u00e0i Ch\u00ednh L\u1edbn v\u00e0 \u00c1p L\u1ef1c Tu\u00e2n Th\u1ee7 C\u1ea5p B\u00e1ch<\/strong><\/p>\n\n<p>\u0110i\u1ec3m r\u1ee7i ro nh\u1ea5t hi\u1ec7n nay l\u00e0 t\u1ed1c \u0111\u1ed9 x\u1eed l\u00fd v\u00e0 th\u1ef1c thi quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf. Nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 b\u1ecb x\u1eed ph\u1ea1t nhanh ch\u00f3ng, nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh trong th\u1eddi gian r\u1ea5t ng\u1eafn (c\u00f3 th\u1ec3 ch\u1ec9 v\u00e0i tu\u1ea7n) v\u00e0 bu\u1ed9c ph\u1ea3i n\u1ed9p thu\u1ebf truy thu b\u1ed5 sung ngay sau khi k\u1ebft th\u00fac qu\u00e1 tr\u00ecnh thanh\/ki\u1ec3m tra. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p r\u1ea5t nhi\u1ec1u kh\u00f3 kh\u0103n ho\u1eb7c kh\u00f4ng \u0111\u1ee7 kh\u1ea3 n\u0103ng huy \u0111\u1ed9ng ngu\u1ed3n t\u00e0i ch\u00ednh k\u1ecbp th\u1eddi \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u1ea5n \u0111\u1ecbnh trong th\u1eddi gian ng\u1eafn.  <\/p>\n\n<p>Quan tr\u1ecdng h\u01a1n, s\u1ed1 thu\u1ebf \u1ea5n \u0111\u1ecbnh n\u00e0y s\u1ebd bao g\u1ed3m to\u00e0n b\u1ed9 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 ph\u1ea1t k\u00ea khai sai, \u0111\u01b0\u1ee3c t\u00ednh c\u1ed9ng d\u1ed3n cho t\u1ea5t c\u1ea3 nh\u1eefng n\u0103m t\u00e0i ch\u00ednh c\u00f3 ph\u00e1t sinh sai ph\u1ea1m. \u0110\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p ch\u01b0a \u0111\u01b0\u1ee3c ki\u1ec3m tra, thanh tra trong m\u1ed9t th\u1eddi gian d\u00e0i, kho\u1ea3n truy thu n\u00e0y c\u00f3 th\u1ec3 tr\u1edf th\u00e0nh m\u1ed9t g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh r\u1ea5t l\u1edbn, \u1ea3nh h\u01b0\u1edfng nghi\u00eam tr\u1ecdng v\u00e0 \u0111\u1ed9t ng\u1ed9t \u0111\u1ebfn d\u00f2ng ti\u1ec1n c\u0169ng nh\u01b0 ho\u1ea1t \u0111\u1ed9ng kinh doanh. <\/p>\n\n<p><strong>Khuy\u1ebfn Ngh\u1ecb<\/strong><\/p>\n\n<p>Tr\u01b0\u1edbc \u00e1p l\u1ef1c thanh tra quy\u1ebft li\u1ec7t v\u00e0 quy tr\u00ecnh x\u1eed l\u00fd nhanh ch\u00f3ng nh\u01b0 hi\u1ec7n nay, vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng c\u00f2n l\u00e0 l\u1ef1a ch\u1ecdn m\u00e0 l\u00e0 m\u1ed9t y\u00eau c\u1ea7u c\u1ea5p thi\u1ebft. Sai s\u00f3t trong l\u0129nh v\u1ef1c n\u00e0y kh\u00f4ng ch\u1ec9 d\u1eabn \u0111\u1ebfn h\u1eadu qu\u1ea3 t\u00e0i ch\u00ednh tr\u1ef1c ti\u1ebfp, \u0111\u1ed9t ng\u1ed9t m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn x\u1ebfp h\u1ea1ng r\u1ee7i ro c\u1ee7a doanh nghi\u1ec7p, d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd h\u01a1n trong t\u01b0\u01a1ng lai. <\/p>\n\n<p>L\u00e3nh \u0111\u1ea1o c\u00e1c doanh nghi\u1ec7p c\u1ea7n ngay l\u1eadp t\u1ee9c r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft (c\u1ea3 trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc) \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 v\u00e0 chu\u1ea9n b\u1ecb c\u00e1c t\u00e0i li\u1ec7u gi\u1ea3i tr\u00ecnh c\u1ea7n thi\u1ebft.<\/p>\n\n<p>\u0110\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n chi ti\u1ebft h\u01a1n v\u1ec1 c\u00e1c quy \u0111\u1ecbnh, h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t r\u1ee7i ro, ho\u1eb7c chu\u1ea9n b\u1ecb H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft m\u1ed9t c\u00e1ch chuy\u00ean nghi\u1ec7p v\u00e0 tu\u00e2n th\u1ee7, xin vui l\u00f2ng li\u00ean h\u1ec7 v\u1edbi Russell Bedford KTC. \u0110\u1ed9i ng\u0169 chuy\u00ean gia gi\u00e0u kinh nghi\u1ec7m c\u1ee7a ch\u00fang t\u00f4i lu\u00f4n s\u1eb5n s\u00e0ng h\u1ed7 tr\u1ee3 Qu\u00fd v\u1ecb. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Russell Bedford KTC xin g\u1eedi \u0111\u1ebfn Qu\u00fd v\u1ecb b\u1ea3n tin c\u1eadp nh\u1eadt quan tr\u1ecdng v\u1ec1 t\u00ecnh h\u00ecnh thanh tra, ki\u1ec3m tra thu\u1ebf, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft c\u1ea3 trong v\u00e0 ngo\u00e0i Vi\u1ec7t Nam. T\u0103ng C\u01b0\u1eddng Thanh\/Ki\u1ec3m Tra Thu\u1ebf Trong giai \u0111o\u1ea1n g\u1ea7n \u0111\u00e2y, c\u01a1 quan thu\u1ebf [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5309,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-5307","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/5307","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/comments?post=5307"}],"version-history":[{"count":1,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/5307\/revisions"}],"predecessor-version":[{"id":5308,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/5307\/revisions\/5308"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media\/5309"}],"wp:attachment":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media?parent=5307"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/categories?post=5307"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/tags?post=5307"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}