{"id":5817,"date":"2026-03-04T17:18:01","date_gmt":"2026-03-04T10:18:01","guid":{"rendered":"https:\/\/ktcvietnam.com\/uncategorized-vi\/giao-dich-lien-ket-kiem-soat-rui-ro-truoc-thanh-kiem-tra-thue\/"},"modified":"2026-03-05T11:04:04","modified_gmt":"2026-03-05T04:04:04","slug":"giao-dich-lien-ket-kiem-soat-rui-ro-truoc-thanh-kiem-tra-thue","status":"publish","type":"post","link":"https:\/\/ktcvietnam.com\/vi\/tin-tuc\/giao-dich-lien-ket-kiem-soat-rui-ro-truoc-thanh-kiem-tra-thue\/","title":{"rendered":"Giao d\u1ecbch li\u00ean k\u1ebft: Ki\u1ec3m so\u00e1t r\u1ee7i ro tr\u01b0\u1edbc Thanh\/Ki\u1ec3m tra thu\u1ebf"},"content":{"rendered":"\n<p>Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf th\u1eaft ch\u1eb7t qu\u1ea3n l\u00fd ch\u1ed1ng chuy\u1ec3n gi\u00e1 theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP (\u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP), c\u00e1c doanh nghi\u1ec7p FDI v\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n to\u00e0n c\u1ea7u \u0111ang \u0111\u1ed1i m\u1eb7t v\u1edbi \u00e1p l\u1ef1c tu\u00e2n th\u1ee7 ng\u00e0y c\u00e0ng cao. Vi\u1ec7c thi\u1ebfu s\u00f3t trong k\u00ea khai kh\u00f4ng ch\u1ec9 d\u1eabn \u0111\u1ebfn x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh m\u00e0 c\u00f2n k\u00e9o theo r\u1ee7i ro \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u1edbi gi\u00e1 tr\u1ecb r\u1ea5t l\u1edbn. <\/p>\n\n<p><strong>1. Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?<\/strong><\/p>\n\n<p>Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 c\u00e1c giao d\u1ecbch 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, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c; 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 t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 th\u1ecfa thu\u1eadn mua, b\u00e1n, s\u1eed d\u1ee5ng chung ngu\u1ed3n l\u1ef1c nh\u01b0 t\u00e0i s\u1ea3n, v\u1ed1n, lao \u0111\u1ed9ng, chia s\u1ebb chi ph\u00ed gi\u1eefa<strong> c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/strong>, tr\u1eeb c\u00e1c giao d\u1ecbch kinh doanh \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1.<\/p>\n\n<p><strong>2. Khi n\u00e0o \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 b\u00ean li\u00ean k\u1ebft?<\/strong><\/p>\n\n<p>M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>N\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp t\u1eeb 25% v\u1ed1n g\u00f3p tr\u1edf l\u00ean.<\/li>\n\n\n\n<li>Quan h\u1ec7 c\u00f4ng ty m\u1eb9 \u2013 c\u00f4ng ty con.<\/li>\n\n\n\n<li>C\u00f3 quy\u1ec1n b\u1ed5 nhi\u1ec7m, chi ph\u1ed1i \u0111a s\u1ed1 th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o.<\/li>\n\n\n\n<li>C\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh, ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n\n\n\n<li>Do c\u00e1c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh theo quy \u0111\u1ecbnh c\u00f9ng ki\u1ec3m so\u00e1t.<\/li>\n<\/ul>\n\n<p>Tr\u00ean th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c doanh nghi\u1ec7p thu\u1ed9c t\u1eadp \u0111o\u00e0n th\u01b0\u1eddng ph\u00e1t sinh c\u00e1c giao d\u1ecbch nh\u01b0 ph\u00ed d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9, ph\u00e2n b\u1ed5 chi ph\u00ed t\u1eadp \u0111o\u00e0n, ph\u00ed b\u1ea3n quy\u1ec1n, vay v\u1ed1n n\u1ed9i b\u1ed9 hay mua b\u00e1n h\u00e0ng h\u00f3a gi\u1eefa c\u00e1c c\u00f4ng ty th\u00e0nh vi\u00ean. Khi c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft trong k\u1ef3, doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t ngh\u0129a v\u1ee5 k\u00ea khai theo quy \u0111\u1ecbnh. <\/p>\n\n<p><strong>3. Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p v\u00e0 r\u1ee7i ro \u0111i k\u00e8m<\/strong><\/p>\n\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c thi\u1ebfu s\u00f3t ph\u1ed5 bi\u1ebfn m\u00e0 c\u01a1 quan thu\u1ebf th\u01b0\u1eddng ph\u00e1t hi\u1ec7n trong qu\u00e1 tr\u00ecnh thanh\/ ki\u1ec3m tra:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>B\u1ecf s\u00f3t ph\u1ee5 l\u1ee5c: Kh\u00f4ng n\u1ed9p Ph\u1ee5 l\u1ee5c GDLK c\u00f9ng t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/li>\n\n\n\n<li>M\u00e2u thu\u1eabn d\u1eef li\u1ec7u: Th\u00f4ng tin tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng kh\u1edbp v\u1edbi Ph\u1ee5 l\u1ee5c k\u00ea khai ho\u1eb7c H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 (H\u1ed3 s\u01a1 qu\u1ed1c gia\/H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u).<\/li>\n\n\n\n<li>Thi\u1ebfu h\u1ed3 s\u01a1 ch\u1ee9ng minh: C\u00f3 ph\u00e1t sinh giao d\u1ecbch \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n nh\u01b0ng kh\u00f4ng l\u1eadp h\u1ed3 s\u01a1 ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng &#8211; r\u1ee7i ro, ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u00f4ng ph\u00f9 h\u1ee3p.<\/li>\n<\/ul>\n\n<p><strong>H\u1ec7 qu\u1ea3:<\/strong> Khi b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 b\u1ecb truy thu thu\u1ebf TNDN m\u00e0 \u0111\u1ed3ng th\u1eddi ph\u1ea3i g\u00e1nh kho\u1ea3n ti\u1ec1n ch\u1eadm n\u1ed9p l\u0169y k\u1ebf qua nhi\u1ec1u n\u0103m, t\u1ea1o ra g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh \u0111\u1ed9t ng\u1ed9t v\u00e0 kh\u1ed5ng l\u1ed3.<\/p>\n\n<p><strong>S\u1ef1 ki\u1ec7n chuy\u00ean \u0111\u1ec1 KTC: H\u01b0\u1edbng d\u1eabn k\u00ea khai Giao d\u1ecbch li\u00ean k\u1ebft<\/strong><\/p>\n\n<p>Nh\u1eb1m h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p chu\u1ea9n b\u1ecb t\u1ed1t cho k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf, Russell Bedford KTC t\u1ed5 ch\u1ee9c bu\u1ed5i chia s\u1ebb t\u1eadp trung v\u00e0o c\u00e1c v\u1ea5n \u0111\u1ec1 th\u1ef1c ti\u1ec5n m\u00e0 doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p ph\u1ea3i v\u1edbi c\u00e1c n\u1ed9i dung tr\u1ecdng t\u00e2m:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Determining the appropriate arm\u2019s length comparison method.<\/li>\n\n\n\n<li>H\u01b0\u1edbng d\u1eabn k\u00ea khai Ph\u1ee5 l\u1ee5c v\u1ec1 Giao d\u1ecbch li\u00ean k\u1ebft;<\/li>\n\n\n\n<li>Gi\u1edbi thi\u1ec7u c\u01a1 ch\u1ebf Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA) v\u00e0 m\u1ed9t s\u1ed1 l\u01b0u \u00fd khi \u00e1p d\u1ee5ng;<\/li>\n\n\n\n<li>Gi\u1ea3i \u0111\u00e1p c\u00e1c c\u00e2u h\u1ecfi c\u1ee7a doanh nghi\u1ec7p v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.<\/li>\n<\/ul>\n\n<p><br\/><strong>TH\u1edcI GIAN &amp; \u0110\u1ecaA \u0110I\u1ec2M<\/strong><\/p>\n\n<ul style=\"background-color:#ff9cff\" class=\"wp-block-list has-background\">\n<li class=\"has-black-color has-text-color has-background has-link-color wp-elements-32fa35febde4921755b7807b12c3ff91\" style=\"background-color:#ff9cff\">H\u00ecnh th\u1ee9c: Tr\u1ef1c tuy\u1ebfn qua Zoom<\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-background has-link-color wp-elements-b1fd051eb7da5851dae5717f78567b4c\" style=\"background-color:#ff9cff\">Th\u1eddi gian: 10:00 \u2013 12:00AM. Th\u1ee9 5, ng\u00e0y 12\/3\/2026<\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-background has-link-color wp-elements-bc5a77374285984d618eceb267d2fb68\" style=\"background-color:#ff9cff\">Di\u1ec5n gi\u1ea3:\n<ul class=\"wp-block-list\">\n<li>B\u00e0 Th\u00e1i V\u00e2n Anh (FCCA UK, CPA Vi\u1ec7t Nam) &#8211; Partner &#8211; C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n KTC.<\/li>\n\n\n\n<li>B\u00e0 Nguy\u1ec5n Th\u1ecb H\u00e1nh \u2013 Chuy\u00ean gia thu\u1ebf<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-background has-link-color wp-elements-20b511f0e0af346d2c6d38ecbabf97b7\" style=\"background-color:#ff9cff\">Ph\u00ed tham d\u1ef1: Mi\u1ec5n ph\u00ed.<\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-background has-link-color wp-elements-589cc68871c60ff6559399b3472f7c51\" style=\"background-color:#ff9cff\">Ng\u00f4n ng\u1eef tr\u00ecnh b\u00e0y: Ti\u1ebfng Vi\u1ec7t.<\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-background has-link-color wp-elements-f7332923ab015e9e44f35d4d750e9b5d\" style=\"background-color:#ff9cff\">Registration Link: <a href=\"https:\/\/forms.gle\/uLFFe22dGWMMo8b2A\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/forms.gle\/uLFFe22dGWMMo8b2A<\/a>.<\/li>\n<\/ul>\n\n<p><\/p>\n\n<p>Sau khi \u0111\u0103ng k\u00fd, \u0111\u01b0\u1eddng link tham d\u1ef1 s\u1ebd \u0111\u01b0\u1ee3c g\u1eedi t\u1edbi anh\/ch\u1ecb qua email v\u00e0o ng\u00e0y 11\/3\/2026<\/p>\n\n<p>\u0110\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n chi ti\u1ebft v\u1ec1 d\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u00e1c quy \u0111\u1ecbnh m\u1edbi, Anh\/ch\u1ecb vui l\u00f2ng li\u00ean h\u1ec7 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 \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p. <\/p>\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf th\u1eaft ch\u1eb7t qu\u1ea3n l\u00fd ch\u1ed1ng chuy\u1ec3n gi\u00e1 theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP (\u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP), c\u00e1c doanh nghi\u1ec7p FDI v\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n to\u00e0n c\u1ea7u \u0111ang \u0111\u1ed1i m\u1eb7t v\u1edbi \u00e1p l\u1ef1c tu\u00e2n th\u1ee7 ng\u00e0y c\u00e0ng cao. Vi\u1ec7c thi\u1ebfu s\u00f3t trong k\u00ea khai kh\u00f4ng ch\u1ec9 d\u1eabn \u0111\u1ebfn [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5816,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-5817","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\/5817","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=5817"}],"version-history":[{"count":2,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/5817\/revisions"}],"predecessor-version":[{"id":5826,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/5817\/revisions\/5826"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media\/5816"}],"wp:attachment":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media?parent=5817"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/categories?post=5817"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/tags?post=5817"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}