{"id":6771,"date":"2026-09-03T12:04:10","date_gmt":"2026-09-03T05:04:10","guid":{"rendered":"https:\/\/ktcvietnam.com\/uncategorized-vi\/dao-tao-chuyen-sau-quan-tri-rui-ro-chuyen-gia-thue-toi-thieu-toan-cau\/"},"modified":"2026-09-03T17:46:21","modified_gmt":"2026-09-03T10:46:21","slug":"dao-tao-chuyen-sau-quan-tri-rui-ro-chuyen-gia-thue-toi-thieu-toan-cau","status":"publish","type":"post","link":"https:\/\/ktcvietnam.com\/vi\/goc-nhin-va-su-kien\/su-kien\/dao-tao-chuyen-sau-quan-tri-rui-ro-chuyen-gia-thue-toi-thieu-toan-cau\/","title":{"rendered":"[\u0110\u00e0o t\u1ea1o chuy\u00ean s\u00e2u] Qu\u1ea3n tr\u1ecb r\u0169i ro Chuy\u1ec3n gi\u00e1 &#038; Thu\u1ebf t\u1ed1i thi\u1ec3u To\u00e0n C\u1ea7u"},"content":{"rendered":"\n<h4 class=\"wp-block-heading has-white-color has-vivid-cyan-blue-background-color has-text-color has-background has-link-color wp-elements-1\" style=\"padding-top:10px;padding-right:10px;padding-bottom:10px;padding-left:10px\"><strong>Nh\u1eefng v\u1ea5n \u0111\u1ec1 doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t cho k\u1ef3 t\u00ednh thu\u1ebf 2026<\/strong><\/h4>\n\n<p class=\"wp-block-paragraph\">Chuy\u1ec3n gi\u00e1 (Transfer Pricing \u2013 TP) v\u00e0 Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Global Minimum Tax \u2013 GMT) \u0111ang \u0111\u1eb7t ra nh\u1eefng y\u00eau c\u1ea7u m\u1edbi \u0111\u1ed1i v\u1edbi c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb thu\u1ebf c\u1ee7a c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia.<\/p>\n\n<p class=\"wp-block-paragraph\">T\u1ea1i Vi\u1ec7t Nam, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2026, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 \u0111\u01b0a ra nhi\u1ec1u thay \u0111\u1ed5i li\u00ean quan \u0111\u1ebfn quan h\u1ec7 li\u00ean k\u1ebft, k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft, h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (Country-by-Country Report \u2013 CbCR).<\/p>\n\n<p class=\"wp-block-paragraph\">Trong khi \u0111\u00f3, GMT thu\u1ed9c Tr\u1ee5 c\u1ed9t 2 (Pillar Two) c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh c\u1ea3i c\u00e1ch thu\u1ebf qu\u1ed1c t\u1ebf, \u0111\u1eb7t ra y\u00eau c\u1ea7u ng\u00e0y c\u00e0ng cao v\u1ec1 d\u1eef li\u1ec7u, l\u1ee3i nhu\u1eadn v\u00e0 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p, c\u0169ng nh\u01b0 kh\u1ea3 n\u0103ng x\u00e1c \u0111\u1ecbnh v\u00e0 gi\u1ea3i tr\u00ecnh Thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf (Effective Tax Rate \u2013 ETR).<\/p>\n\n<p class=\"wp-block-paragraph\">\u0110i\u1ec3m \u0111\u00e1ng l\u01b0u \u00fd l\u00e0 TP v\u00e0 GMT kh\u00f4ng n\u00ean \u0111\u01b0\u1ee3c nh\u00ecn nh\u1eadn nh\u01b0 hai b\u00e0i to\u00e1n t\u00e1ch bi\u1ec7t. Ch\u00ednh s\u00e1ch gi\u00e1, d\u1eef li\u1ec7u k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh, th\u00f4ng tin thu\u1ebf v\u00e0 b\u00e1o c\u00e1o t\u1eadp \u0111o\u00e0n c\u1ea7n \u0111\u01b0\u1ee3c qu\u1ea3n tr\u1ecb nh\u1ea5t qu\u00e1n \u0111\u1ec3 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng nh\u1eadn di\u1ec7n v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro. <\/p>\n\n<p class=\"wp-block-paragraph\">Nh\u1eb1m gi\u00fap doanh nghi\u1ec7p r\u00e0 so\u00e1t nh\u1eefng v\u1ea5n \u0111\u1ec1 tr\u1ecdng y\u1ebfu cho k\u1ef3 t\u00ednh thu\u1ebf 2026, C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n KTC tr\u00e2n tr\u1ecdng t\u1ed5 ch\u1ee9c ch\u01b0\u01a1ng tr\u00ecnh:<\/p>\n\n<p class=\"has-white-color has-vivid-cyan-blue-background-color has-text-color has-background has-link-color wp-elements-2 wp-block-paragraph\" style=\"padding-top:10px;padding-right:10px;padding-bottom:10px;padding-left:10px\"><strong>QU\u1ea2N TR\u1eca R\u1ee6I RO CHUY\u1ec2N GI\u00c1 &amp; THU\u1ebe T\u1ed0I THI\u1ec2U TO\u00c0N C\u1ea6U<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u0110I\u1ec2M N\u1ed4I B\u1eacT C\u1ee6A CH\u01af\u01a0NG TR\u00ccNH<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>01. TP &amp; GMT \u2013 M\u1ed9t b\u00e0i to\u00e1n qu\u1ea3n tr\u1ecb thu\u1ebf<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Ph\u00e2n t\u00edch c\u00e1c \u0111i\u1ec3m giao thoa gi\u1eefa Chuy\u1ec3n gi\u00e1 \u2013 Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u2013 Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u, \u0111\u1eb7c bi\u1ec7t t\u00e1c \u0111\u1ed9ng c\u1ee7a d\u1eef li\u1ec7u giao d\u1ecbch li\u00ean k\u1ebft, l\u1ee3i nhu\u1eadn v\u00e0 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ETR theo Tr\u1ee5 c\u1ed9t 2.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>02. Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u2013 Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t g\u00ec?<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1eadp trung v\u00e0o c\u00e1c l\u0129nh v\u1ef1c tr\u1ecdng t\u00e2m c\u1ea7n l\u01b0u \u00fd cho n\u0103m t\u00ednh thu\u1ebf 2026, bao g\u1ed3m:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Quy \u0111\u1ecbnh v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft, bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p li\u00ean quan \u0111\u1ebfn m\u01b0\u1ee3n, cho m\u01b0\u1ee3n ti\u1ec1n, t\u00e0i s\u1ea3n;<\/li>\n\n\n\n<li>C\u00e1c quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u t\u1eeb 750 tri\u1ec7u EUR v\u00e0 CbCR;<\/li>\n\n\n\n<li>Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n k\u00ea khai, mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft;<\/li>\n\n\n\n<li>Quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 gi\u1edbi h\u1ea1n 30% EBITDA;<\/li>\n\n\n\n<li>Nh\u1eefng \u0111i\u1ec3m c\u1ea7n r\u00e0 so\u00e1t trong ch\u00ednh s\u00e1ch v\u00e0 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft hi\u1ec7n h\u00e0nh.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><strong>03. Qu\u1ea3n tr\u1ecb d\u1eef li\u1ec7u &amp; h\u1ed3 s\u01a1 \u2013 T\u1eeb tu\u00e2n th\u1ee7 \u0111\u1ebfn ki\u1ec3m so\u00e1t r\u1ee7i ro<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Trao \u0111\u1ed5i v\u1ec1 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam (Local File), H\u1ed3 s\u01a1 t\u1eadp \u0111o\u00e0n (Master File) v\u00e0 CbCR; d\u1eef li\u1ec7u giao d\u1ecbch li\u00ean k\u1ebft; ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n v\u00e0 r\u1ee7i ro; v\u00e0 t\u00ednh nh\u1ea5t qu\u00e1n gi\u1eefa Thu\u1ebf \u2013 T\u00e0i ch\u00ednh \u2013 K\u1ebf to\u00e1n \u2013 B\u00e1o c\u00e1o t\u1eadp \u0111o\u00e0n.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>04. Th\u1ea3o lu\u1eadn t\u00ecnh hu\u1ed1ng &amp; gi\u1ea3i \u0111\u00e1p<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Ph\u00e2n t\u00edch t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf t\u1ea1i doanh nghi\u1ec7p FDI v\u00e0 t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, \u0111\u1ed3ng th\u1eddi trao \u0111\u1ed5i tr\u1ef1c ti\u1ebfp v\u1edbi chuy\u00ean gia v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 doanh nghi\u1ec7p \u0111ang g\u1eb7p ph\u1ea3i.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>SAU CH\u01af\u01a0NG TR\u00ccNH, DOANH NGHI\u1ec6P C\u00d3 TH\u1ec2<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">C\u00e1c h\u1ecdc vi\u00ean c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh c\u00f3 th\u1ec3:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>R\u00e0 so\u00e1t c\u00e1c thay \u0111\u1ed5i quan tr\u1ecdng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP;<\/li>\n\n\n\n<li>\u0110\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 s\u1eb5n s\u00e0ng c\u1ee7a ch\u00ednh s\u00e1ch, h\u1ed3 s\u01a1 v\u00e0 d\u1eef li\u1ec7u giao d\u1ecbch li\u00ean k\u1ebft;<\/li>\n\n\n\n<li>Nh\u1eadn di\u1ec7n c\u00e1c \u0111i\u1ec3m giao thoa gi\u1eefa Chuy\u1ec3n gi\u00e1 \u2013 Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u2013 Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u;<\/li>\n\n\n\n<li>X\u00e1c \u0111\u1ecbnh nh\u1eefng nh\u00f3m d\u1eef li\u1ec7u c\u1ea7n ph\u1ed1i h\u1ee3p gi\u1eefa Thu\u1ebf \u2013 T\u00e0i ch\u00ednh \u2013 K\u1ebf to\u00e1n;<\/li>\n\n\n\n<li>Ch\u1ee7 \u0111\u1ed9ng nh\u1eadn di\u1ec7n c\u00e1c v\u1ea5n \u0111\u1ec1 c\u00f3 th\u1ec3 tr\u1edf th\u00e0nh r\u1ee7i ro khi thanh tra, ki\u1ec3m tra v\u00e0 gi\u1ea3i tr\u00ecnh thu\u1ebf.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<p class=\"has-white-color has-vivid-purple-background-color has-text-color has-background has-link-color wp-elements-3 wp-block-paragraph\" style=\"padding-top:10px;padding-right:10px;padding-bottom:10px;padding-left:10px\"><strong>DI\u1ec4N GI\u1ea2<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>B\u00e0 Nguy\u1ec5n Th\u1ecb H\u00e1nh \u2013 Chuy\u00ean gia Thu\u1ebf &amp; Giao d\u1ecbch li\u00ean k\u1ebft<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">H\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c Thu\u1ebf, trong \u0111\u00f3 c\u00f3 20 n\u0103m tr\u1ef1c ti\u1ebfp tham gia c\u00f4ng t\u00e1c thanh tra thu\u1ebf. B\u00e0 t\u1eebng gi\u1eef v\u1ecb tr\u00ed Ph\u00f3 V\u1ee5 tr\u01b0\u1edfng, Ph\u00f3 Tr\u01b0\u1edfng ban C\u1ea3i c\u00e1ch v\u00e0 Hi\u1ec7n \u0111\u1ea1i h\u00f3a T\u1ed5ng c\u1ee5c Thu\u1ebf, \u0111\u1ed3ng th\u1eddi c\u00f3 nhi\u1ec1u n\u0103m tham gia \u0111\u00e0o t\u1ea1o v\u00e0 h\u1ed7 tr\u1ee3 nghi\u1ec7p v\u1ee5 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, chuy\u1ec3n gi\u00e1. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>B\u00e0 Th\u00e1i Th\u1ecb V\u00e2n Anh (FCCA, CPA Vi\u1ec7t Nam) \u2013 Partner, C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n KTC<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">H\u01a1n 25 n\u0103m kinh nghi\u1ec7m trong ki\u1ec3m to\u00e1n, k\u1ebf to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf, \u0111\u1ed3ng h\u00e0nh c\u00f9ng nhi\u1ec1u doanh nghi\u1ec7p trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh, tu\u00e2n th\u1ee7 v\u00e0 x\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 th\u1ef1c ti\u1ec5n v\u1ec1 k\u1ebf to\u00e1n \u2013 thu\u1ebf.<\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<div class=\"wp-block-group has-text-color has-background has-link-color wp-elements-4 is-layout-constrained wp-container-core-group-is-layout-207f263c wp-block-group-is-layout-constrained\" style=\"border-top-left-radius:15px;border-top-right-radius:15px;border-bottom-left-radius:15px;border-bottom-right-radius:15px;color:#450085;background-color:#c180ff;margin-top:0;margin-bottom:0;padding-top:15px;padding-right:15px;padding-bottom:15px;padding-left:15px\">\n<h4 class=\"wp-block-heading\"><strong>TH\u00d4NG TIN CH\u01af\u01a0NG TR\u00ccNH<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Th\u1eddi gian:<\/strong> 8:30 \u2013 16:30 | Th\u1ee9 B\u1ea3y, 26\/09\/2026<\/li>\n\n\n\n<li><strong>H\u00ecnh th\u1ee9c:<\/strong> Tr\u1ef1c tuy\u1ebfn qua <strong>ZOOM<\/strong><\/li>\n\n\n\n<li><strong>Ph\u00ed tham d\u1ef1:<\/strong> 1.000.000 VN\u0110\/ng\u01b0\u1eddi<\/li>\n\n\n\n<li><strong>\u01afU \u0110\u00c3I D\u00c0NH RI\u00caNG CHO KH\u00c1CH H\u00c0NG KTC<\/strong><\/li>\n\n\n\n<li>Ng\u01b0\u1eddi th\u1ee9 01: <strong>MI\u1ec4N PH\u00cd 100%<\/strong><\/li>\n\n\n\n<li>Ng\u01b0\u1eddi th\u1ee9 02: <strong>GI\u1ea2M 50%<\/strong><\/li>\n\n\n\n<li>T\u1eeb ng\u01b0\u1eddi th\u1ee9 03: <strong>GI\u1ea2M 30%<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n<\/div>\n\n<p class=\"wp-block-paragraph\"><br\/><strong>\u0110\u1eebng ch\u1ec9 c\u1eadp nh\u1eadt quy \u0111\u1ecbnh \u2013 h\u00e3y ch\u1ee7 \u0111\u1ed9ng qu\u1ea3n tr\u1ecb r\u1ee7i ro.<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">KTC tr\u00e2n tr\u1ecdng k\u00ednh m\u1eddi Qu\u00fd Doanh nghi\u1ec7p tham d\u1ef1 ch\u01b0\u01a1ng tr\u00ecnh \u0111\u1ec3 c\u00f9ng c\u00e1c chuy\u00ean gia c\u1eadp nh\u1eadt quy \u0111\u1ecbnh, ph\u00e2n t\u00edch t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf v\u00e0 x\u00e1c \u0111\u1ecbnh nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u1ea7n \u01b0u ti\u00ean chu\u1ea9n b\u1ecb cho k\u1ef3 t\u00ednh thu\u1ebf 2026.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nh\u1eefng v\u1ea5n \u0111\u1ec1 doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t cho k\u1ef3 t\u00ednh thu\u1ebf 2026 Chuy\u1ec3n gi\u00e1 (Transfer Pricing \u2013 TP) v\u00e0 Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Global Minimum Tax \u2013 GMT) \u0111ang \u0111\u1eb7t ra nh\u1eefng y\u00eau c\u1ea7u m\u1edbi \u0111\u1ed1i v\u1edbi c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb thu\u1ebf c\u1ee7a c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 t\u1eadp [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6770,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[49],"tags":[],"class_list":["post-6771","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-su-kien"],"acf":[],"_links":{"self":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/6771","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=6771"}],"version-history":[{"count":7,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/6771\/revisions"}],"predecessor-version":[{"id":6798,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/6771\/revisions\/6798"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media\/6770"}],"wp:attachment":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media?parent=6771"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/categories?post=6771"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/tags?post=6771"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}