{"id":1125,"date":"2025-10-07T16:17:41","date_gmt":"2025-10-07T09:17:41","guid":{"rendered":"https:\/\/truongthanhgiang.com\/?p=1125"},"modified":"2025-10-26T23:05:39","modified_gmt":"2025-10-26T16:05:39","slug":"quan-ly-giao-dich-lien-ket-duoi-goc-do-thue-quoc-te","status":"publish","type":"post","link":"https:\/\/truongthanhgiang.com\/index.php\/2025\/10\/07\/quan-ly-giao-dich-lien-ket-duoi-goc-do-thue-quoc-te\/","title":{"rendered":"GIAO D\u1ecaCH LI\u00caN K\u1ebeT TRONG THU\u1ebe QU\u1ed0C T\u1ebe"},"content":{"rendered":"\n<p>Trong b\u1ed1i c\u1ea3nh h\u1ed9i nh\u1eadp kinh t\u1ebf qu\u1ed1c t\u1ebf v\u00e0 s\u1ef1 ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd c\u1ee7a c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i (FDI) \u0111\u00e3 tr\u1edf th\u00e0nh m\u1ed9t \u0111\u1ed9ng l\u1ef1c quan tr\u1ecdng cho n\u1ec1n kinh t\u1ebf Vi\u1ec7t Nam. Tuy nhi\u00ean, \u0111i k\u00e8m v\u1edbi nh\u1eefng l\u1ee3i \u00edch kh\u00f4ng th\u1ec3 ph\u1ee7 nh\u1eadn l\u00e0 th\u00e1ch th\u1ee9c trong vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 ng\u0103n ch\u1eb7n h\u00e0nh vi chuy\u1ec3n gi\u00e1 nh\u1eb1m m\u1ee5c \u0111\u00edch tr\u1ed1n, tr\u00e1nh thu\u1ebf. \u0110\u1ec3 gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 n\u00e0y, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 \u0111\u01b0\u1ee3c ban h\u00e0nh v\u00e0 ng\u00e0y c\u00e0ng ho\u00e0n thi\u1ec7n, \u0111\u00f3ng vai tr\u00f2 nh\u01b0 m\u1ed9t \u201ch\u00e0ng r\u00e0o k\u1ef9 thu\u1eadt\u201d v\u1eeba \u0111\u1ec3 b\u1ea3o v\u1ec7 ngu\u1ed3n thu ng\u00e2n s\u00e1ch, v\u1eeba ki\u1ebfn t\u1ea1o m\u1ed9t m\u00f4i tr\u01b0\u1eddng \u0111\u1ea7u t\u01b0 c\u00f4ng b\u1eb1ng, minh b\u1ea1ch. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch \u00fd ngh\u0129a, t\u00e1c \u0111\u1ed9ng, r\u1ee7i ro v\u00e0 c\u00e1c gi\u1ea3i ph\u00e1p tu\u00e2n th\u1ee7 li\u00ean quan \u0111\u1ebfn quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft d\u01b0\u1edbi g\u00f3c \u0111\u1ed9 thu\u1ebf qu\u1ed1c t\u1ebf, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam.<\/p>\n\n\n\n<p><strong>1. \u00dd ngh\u0129a v\u00e0 vai tr\u00f2 <\/strong><strong>\u0111\u1ed1i v\u1edbi qu\u1ea3n l\u00fd qu\u1ed1c t\u1ebf<\/strong><strong><\/strong><\/p>\n\n\n\n<p><strong>Nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng<\/strong>: Quy \u0111\u1ecbnh bu\u1ed9c c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft (v\u00ed d\u1ee5: c\u00f4ng ty m\u1eb9 \u2013 c\u00f4ng ty con, c\u00e1c c\u00f4ng ty c\u00f9ng t\u1eadp \u0111o\u00e0n) ph\u1ea3i x\u00e1c \u0111\u1ecbnh gi\u00e1 mua \u2013 b\u00e1n, chi ph\u00ed, l\u1ee3i nhu\u1eadn\u2026 theo \u0111i\u1ec1u ki\u1ec7n th\u1ecb tr\u01b0\u1eddng \u0111\u1ed9c l\u1eadp, kh\u00f4ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 \u0111\u1ec3 chuy\u1ec3n l\u1ee3i nhu\u1eadn.<\/p>\n\n\n\n<p><strong>Ph\u00f2ng ch\u1ed1ng chuy\u1ec3n gi\u00e1<\/strong>: Ng\u0103n ch\u1eb7n h\u00e0nh vi doanh nghi\u1ec7p FDI hay t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia d\u1ecbch chuy\u1ec3n l\u1ee3i nhu\u1eadn t\u1eeb n\u01a1i c\u00f3 thu\u1ebf su\u1ea5t cao sang n\u01a1i c\u00f3 thu\u1ebf su\u1ea5t th\u1ea5p ho\u1eb7c thi\u00ean \u0111\u01b0\u1eddng thu\u1ebf, g\u00e2y th\u1ea5t thu cho ng\u00e2n s\u00e1ch.<\/p>\n\n\n\n<p><strong>B\u1ea3o \u0111\u1ea3m c\u00f4ng b\u1eb1ng thu\u1ebf<\/strong>: C\u00e1c doanh nghi\u1ec7p trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc c\u00f4ng b\u1eb1ng, h\u1ea1n ch\u1ebf l\u1ee3i th\u1ebf kh\u00f4ng h\u1ee3p ph\u00e1p t\u1eeb vi\u1ec7c c\u1ea5u tr\u00fac gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n\n\n\n<p>L\u00e0 c\u00f4ng c\u1ee5 \u0111\u1ec3 Vi\u1ec7t Nam ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c n\u01b0\u1edbc kh\u00e1c th\u00f4ng qua <strong>Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n<\/strong>, chia s\u1ebb th\u00f4ng tin thu\u1ebf, x\u1eed l\u00fd tranh ch\u1ea5p.<\/p>\n\n\n\n<p>T\u1ea1o n\u1ec1n t\u1ea3ng cho vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u01b0 <strong><a href=\"https:\/\/truongthanhgiang.com\/index.php\/2025\/10\/09\/thue-toi-thieu-toan-cau\/\" title=\"\">thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u<\/a> 15%<\/strong> theo Ngh\u1ecb \u0111\u1ecbnh 236\/2025\/N\u0110-CP. <br><\/p>\n\n\n\n<p>Quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft trong thu\u1ebf qu\u1ed1c t\u1ebf ch\u00ednh l\u00e0 <strong>\u201ch\u00e0ng r\u00e0o k\u1ef9 thu\u1eadt\u201d<\/strong> \u0111\u1ec3 ng\u0103n chuy\u1ec3n gi\u00e1, b\u1ea3o \u0111\u1ea3m ngu\u1ed3n thu, c\u00f4ng b\u1eb1ng thu\u1ebf, \u0111\u1ed3ng th\u1eddi gi\u00fap Vi\u1ec7t Nam h\u1ed9i nh\u1eadp v\u1edbi chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf v\u1ec1 ch\u1ed1ng BEPS v\u00e0 qu\u1ea3n l\u00fd t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia.<\/p>\n\n\n\n<p><strong>2. T\u00e1c \u0111\u1ed9ng c\u1ee7a <\/strong><strong>h\u00e0ng r\u00e0o k\u1ef9 thu\u1eadt<\/strong><strong><\/strong><\/p>\n\n\n\n<p><strong>B\u1ea3o \u0111\u1ea3m t\u00ednh minh b\u1ea1ch<\/strong>: Doanh nghi\u1ec7p FDI ph\u1ea3i c\u00f4ng khai h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (Local file, Master file, CbC report). \u0110i\u1ec1u n\u00e0y gi\u00fap kh\u1eb3ng \u0111\u1ecbnh t\u00ednh h\u1ee3p ph\u00e1p trong chi\u1ebfn l\u01b0\u1ee3c kinh doanh.<\/p>\n\n\n\n<p><strong>N\u00e2ng cao uy t\u00edn qu\u1ed1c t\u1ebf<\/strong>: Khi tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c OECD\/BEPS, doanh nghi\u1ec7p d\u1ec5 d\u00e0ng h\u1ee3p t\u00e1c v\u1edbi t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, thu\u1eadn l\u1ee3i trong huy \u0111\u1ed9ng v\u1ed1n, li\u00ean doanh li\u00ean k\u1ebft.<\/p>\n\n\n\n<p><strong>C\u1ea1nh tranh l\u00e0nh m\u1ea1nh<\/strong>: Doanh nghi\u1ec7p FDI tu\u00e2n th\u1ee7 \u0111\u00fang lu\u1eadt s\u1ebd \u0111\u01b0\u1ee3c b\u1ea3o v\u1ec7 tr\u01b0\u1edbc t\u00ecnh tr\u1ea1ng \u0111\u1ed1i th\u1ee7 c\u1ea1nh tranh d\u00f9ng th\u1ee7 thu\u1eadt \u201cchuy\u1ec3n gi\u00e1\u201d \u0111\u1ec3 h\u1ea1 gi\u00e1 b\u00e1n.<\/p>\n\n\n\n<p><strong>Chi ph\u00ed tu\u00e2n th\u1ee7 cao<\/strong>: FDI ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft, l\u01b0u tr\u1eef h\u1ed3 s\u01a1 \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng, thu\u00ea t\u01b0 v\u1ea5n thu\u1ebf qu\u1ed1c t\u1ebf\u2026&nbsp; t\u1ed1n k\u00e9m \u0111\u00e1ng k\u1ec3.<\/p>\n\n\n\n<p><strong>H\u1ea1n ch\u1ebf \u01b0u \u0111\u00e3i thu\u1ebf<\/strong>: Quy \u0111\u1ecbnh bu\u1ed9c t\u00e1ch ri\u00eang thu nh\u1eadp t\u1eeb b\u1ea5t \u0111\u1ed9ng s\u1ea3n, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0\u2026 kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb l\u1ed7, \u0111\u1ed3ng th\u1eddi g\u1eafn v\u1edbi <strong>thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (15%)<\/strong>, khi\u1ebfn m\u1ed9t s\u1ed1 \u01b0u \u0111\u00e3i tr\u01b0\u1edbc \u0111\u00e2y m\u1ea5t t\u00e1c d\u1ee5ng.<\/p>\n\n\n\n<p><strong>Gia t\u0103ng r\u1ee7i ro thanh tra<\/strong>: C\u01a1 quan thu\u1ebf Vi\u1ec7t Nam hi\u1ec7n \u01b0u ti\u00ean thanh tra FDI c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ee9c t\u1ea1p (mua b\u00e1n nguy\u00ean v\u1eadt li\u1ec7u, d\u1ecbch v\u1ee5 qu\u1ea3n l\u00fd t\u1eadp \u0111o\u00e0n, ph\u00ed b\u1ea3n quy\u1ec1n\u2026). Doanh nghi\u1ec7p d\u1ec5 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf n\u1ebfu kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/p>\n\n\n\n<p><strong>B\u1ecb h\u1ea1n ch\u1ebf t\u1ef1 do c\u1ea5u tr\u00fac v\u1ed1n\/l\u1ee3i nhu\u1eadn<\/strong>: C\u00e1c kho\u1ea3n vay t\u1eeb c\u00f4ng ty m\u1eb9, ph\u00ed d\u1ecbch v\u1ee5 qu\u1ea3n l\u00fd, ph\u00ed b\u1ea3n quy\u1ec1n\u2026 \u0111\u1ec1u b\u1ecb ki\u1ec3m so\u00e1t ch\u1eb7t (v\u00ed d\u1ee5: kh\u1ed1ng ch\u1ebf l\u00e3i vay theo t\u1ef7 l\u1ec7 EBITDA).<\/p>\n\n\n\n<p><strong>Chuy\u1ec3n h\u01b0\u1edbng \u0111\u1ea7u t\u01b0<\/strong>: Thay v\u00ec t\u1eadn d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u01a1n thu\u1ea7n, FDI s\u1ebd ch\u00fa tr\u1ecdng nhi\u1ec1u h\u01a1n \u0111\u1ebfn y\u1ebfu t\u1ed1 th\u1ecb tr\u01b0\u1eddng, lao \u0111\u1ed9ng, h\u1ea1 t\u1ea7ng, v\u00e0 s\u1ef1 \u1ed5n \u0111\u1ecbnh ph\u00e1p l\u00fd c\u1ee7a Vi\u1ec7t Nam.<\/p>\n\n\n\n<p>T\u00f3m l\u1ea1i, doanh nghi\u1ec7p FDI v\u1eeba \u0111\u01b0\u1ee3c \u201cl\u1ecdc\u201d v\u1eeba b\u1ecb \u201c\u00e9p\u201d:<\/p>\n\n\n\n<p><strong>\u0110\u01b0\u1ee3c l\u1ecdc<\/strong>: ai minh b\u1ea1ch, ho\u1ea1t \u0111\u1ed9ng th\u1ef1c ch\u1ea5t th\u00ec an to\u00e0n, c\u1ea1nh tranh c\u00f4ng b\u1eb1ng.<\/p>\n\n\n\n<p><strong>B\u1ecb \u00e9p<\/strong>: ph\u1ea3i g\u00e1nh th\u00eam chi ph\u00ed tu\u00e2n th\u1ee7, \u00edt d\u01b0 \u0111\u1ecba \u201ct\u1ed1i \u01b0u thu\u1ebf\u201d nh\u01b0 tr\u01b0\u1edbc, \u0111\u1eb7c bi\u1ec7t d\u01b0\u1edbi c\u01a1 ch\u1ebf thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u.<\/p>\n\n\n\n<p><strong>3. R\u1ee7i ro<\/strong><\/p>\n\n\n\n<p><strong>B\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf<\/strong>: N\u1ebfu kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c giao d\u1ecbch li\u00ean k\u1ebft tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf, doanh thu, chi ph\u00ed.<\/p>\n\n\n\n<p><strong>X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/strong>: Bao g\u1ed3m ph\u1ea1t ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, ph\u1ea1t khai sai, thi\u1ebfu, kh\u00f4ng l\u1eadp b\u00e1o c\u00e1o.<\/p>\n\n\n\n<p><strong>Tranh ch\u1ea5p thu\u1ebf qu\u1ed1c t\u1ebf<\/strong>: Doanh nghi\u1ec7p c\u00f3 nguy c\u01a1 ch\u1ecbu <strong>\u0111\u00e1nh thu\u1ebf tr\u00f9ng<\/strong> n\u1ebfu Vi\u1ec7t Nam v\u00e0 n\u01b0\u1edbc \u0111\u1ed1i t\u00e1c \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch kh\u00e1c nhau. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y ch\u1ec9 c\u00f3 th\u1ec3 gi\u1ea3i quy\u1ebft qua <strong>c\u01a1 ch\u1ebf hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n<\/strong>.<\/p>\n\n\n\n<p><strong>R\u1ee7i ro b\u1ecb thanh tra th\u01b0\u1eddng xuy\u00ean<\/strong>: C\u01a1 quan thu\u1ebf c\u00f3 xu h\u01b0\u1edbng \u201csoi k\u1ef9\u201d c\u00e1c doanh nghi\u1ec7p FDI b\u00e1o l\u1ed7 nhi\u1ec1u n\u0103m, bi\u00ean l\u1ee3i nhu\u1eadn th\u1ea5p b\u1ea5t th\u01b0\u1eddng, ho\u1eb7c t\u1eadp trung chi ph\u00ed v\u00e0o ph\u00ed b\u1ea3n quy\u1ec1n, l\u00e3i vay, d\u1ecbch v\u1ee5 qu\u1ea3n l\u00fd t\u1eeb c\u00f4ng ty m\u1eb9.<\/p>\n\n\n\n<p><strong>M\u1ea5t \u01b0u \u0111\u00e3i thu\u1ebf<\/strong>: C\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i kh\u1ecfi di\u1ec7n \u01b0u \u0111\u00e3i TNDN (v\u00ed d\u1ee5 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng B\u0110S, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb l\u1ed7).<\/p>\n\n\n\n<p><strong>Chi ph\u00ed tu\u00e2n th\u1ee7 l\u1edbn<\/strong>: Bao g\u1ed3m ph\u00ed thu\u00ea t\u01b0 v\u1ea5n, l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1ea7u t\u01b0 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n \u0111\u1ec3 ph\u00e2n t\u00edch d\u1eef li\u1ec7u, \u0111\u00e0o t\u1ea1o nh\u00e2n s\u1ef1.<\/p>\n\n\n\n<p><strong>R\u1ee7i ro danh ti\u1ebfng<\/strong>: B\u1ecb b\u00e1o ch\u00ed ho\u1eb7c c\u1ed9ng \u0111\u1ed3ng \u201cg\u1eafn m\u00e1c chuy\u1ec3n gi\u00e1\u201d, \u1ea3nh h\u01b0\u1edfng h\u00ecnh \u1ea3nh th\u01b0\u01a1ng hi\u1ec7u.<\/p>\n\n\n\n<p><strong>4. H\u00e0nh \u0111\u1ed9ng \u0111\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro<\/strong><\/p>\n\n\n\n<p><strong>4.1. Nguy\u00ean t\u1eafc h\u00e0nh ch\u00ednh c\u01a1 b\u1ea3n<\/strong><\/p>\n\n\n\n<p><strong>Nguy\u00ean t\u1eafc tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt<\/strong>: M\u1ecdi ho\u1ea1t \u0111\u1ed9ng ph\u1ea3i c\u0103n c\u1ee9 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh (v\u00ed d\u1ee5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 236\/2025\/N\u0110-CP v\u1ec1 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u).<\/p>\n\n\n\n<p><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\">https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-236-2025-ND-CP-huong-dan-Nghi-quyet-107-2023-QH15-thue-thu-nhap-doanh-nghiep-bo-sung-631519.aspx\">https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-236-2025-ND-CP-huong-dan-Nghi-quyet-107-2023-QH15-thue-thu-nhap-doanh-nghiep-bo-sung-631519.aspx<\/a><\/p>\n\n\n\n<p><strong>Nguy\u00ean t\u1eafc c\u00f4ng khai, minh b\u1ea1ch<\/strong>: Cung c\u1ea5p th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang h\u1ea1n cho c\u01a1 quan qu\u1ea3n l\u00fd; h\u1ea1n ch\u1ebf vi\u1ec7c b\u1ecf s\u00f3t ho\u1eb7c c\u1eadp nh\u1eadt kh\u00f4ng k\u1ecbp th\u1eddi.<\/p>\n\n\n\n<p><strong>Nguy\u00ean t\u1eafc b\u00ecnh \u0111\u1eb3ng v\u00e0 h\u1ee3p t\u00e1c<\/strong>: Xem c\u01a1 quan thu\u1ebf l\u00e0 \u0111\u1ed1i t\u00e1c ki\u1ec3m so\u00e1t ch\u1ee9 kh\u00f4ng ch\u1ec9 l\u00e0 c\u01a1 quan x\u1eed ph\u1ea1t. Giao ti\u1ebfp c\u1edfi m\u1edf, gi\u1ea3i tr\u00ecnh r\u00f5 r\u00e0ng.<\/p>\n\n\n\n<p><strong>Nguy\u00ean t\u1eafc tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh<\/strong>: Doanh nghi\u1ec7p ph\u1ea3i chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, d\u1eef li\u1ec7u ch\u1ee9ng minh t\u00ednh \u0111\u1ed9c l\u1eadp trong \u0111\u1ecbnh gi\u00e1, s\u1eb5n s\u00e0ng gi\u1ea3i tr\u00ecnh khi b\u1ecb y\u00eau c\u1ea7u.<\/p>\n\n\n\n<p><strong>4.2. Vi\u1ec7c c\u1ea7n l\u00e0m<\/strong><\/p>\n\n\n\n<p>L\u1eadp v\u00e0 n\u1ed9p <strong>H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/strong> (Local file, Master file, B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia \u2013 CbCR) \u0111\u00fang h\u1ea1n theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/p>\n\n\n\n<p>\u0110\u1ea3m b\u1ea3o c\u00e1c t\u1edd khai thu\u1ebf TNDN, VAT, TNCN\u2026 ph\u00f9 h\u1ee3p v\u1edbi d\u1eef li\u1ec7u giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n\n\n\n<p>\u0110\u00e0o t\u1ea1o nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n \u2013 thu\u1ebf hi\u1ec3u quy \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n\n\n\n<p>Thu\u00ea <strong>t\u01b0 v\u1ea5n ph\u00e1p l\u00fd, t\u01b0 v\u1ea5n thu\u1ebf qu\u1ed1c t\u1ebf<\/strong> trong tr\u01b0\u1eddng h\u1ee3p ph\u1ee9c t\u1ea1p (t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, m\u00f4 h\u00ecnh chu\u1ed7i cung \u1ee9ng xuy\u00ean bi\u00ean gi\u1edbi)- th\u1ef1c hi\u1ec7n theo c\u01a1 ch\u1ebf <a href=\"https:\/\/truongthanhgiang.com\/index.php\/2025\/10\/04\/toan-canh-ve-uy-quyen-theo-phap-luat-viet-nam-y-nghia-gia-tri-va-van-dung-thuc-tien\/\" title=\"\">\u1ee7y quy\u1ec1n<\/a>.<\/p>\n\n\n\n<p><strong>K\u1ebft lu\u1eadn<\/strong><\/p>\n\n\n\n<p>C\u00f3 th\u1ec3 th\u1ea5y, quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 ph\u00e1p l\u00fd \u0111\u01a1n thu\u1ea7n m\u00e0 c\u00f2n l\u00e0 m\u1ed9t c\u01a1 ch\u1ebf v\u1eadn h\u00e0nh ph\u1ee9c t\u1ea1p, mang l\u1ea1i c\u1ea3 c\u01a1 h\u1ed9i v\u00e0 th\u00e1ch th\u1ee9c cho doanh nghi\u1ec7p FDI. M\u1ed9t m\u1eb7t, n\u00f3 t\u1ea1o ra m\u1ed9t s\u00e2n ch\u01a1i b\u00ecnh \u0111\u1eb3ng, b\u1ea3o v\u1ec7 nh\u1eefng doanh nghi\u1ec7p l\u00e0m \u0103n ch\u00e2n ch\u00ednh v\u00e0 n\u00e2ng cao uy t\u00edn c\u1ee7a m\u00f4i tr\u01b0\u1eddng \u0111\u1ea7u t\u01b0 Vi\u1ec7t Nam. M\u1eb7t kh\u00e1c, n\u00f3 c\u0169ng \u0111\u1eb7t ra nh\u1eefng g\u00e1nh n\u1eb7ng v\u1ec1 chi ph\u00ed tu\u00e2n th\u1ee7 v\u00e0 r\u1ee7i ro ph\u00e1p l\u00fd n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng chu\u1ea9n b\u1ecb k\u1ef9 l\u01b0\u1ee1ng.<\/p>\n\n\n\n<p>Trong b\u1ed1i c\u1ea3nh c\u00e1c chu\u1ea9n m\u1ef1c thu\u1ebf qu\u1ed1c t\u1ebf nh\u01b0 BEPS v\u00e0 Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng m\u1ed9t chi\u1ebfn l\u01b0\u1ee3c tu\u00e2n th\u1ee7 v\u1eefng ch\u1eafc l\u00e0 y\u00eau c\u1ea7u t\u1ea5t y\u1ebfu. Doanh nghi\u1ec7p FDI kh\u00f4ng n\u00ean ch\u1ec9 \u1edf trong t\u00e2m th\u1ebf \u201cph\u1ea3n \u1ee9ng khi b\u1ecb ki\u1ec3m tra\u201d, m\u00e0 c\u1ea7n chuy\u1ec3n sang tr\u1ea1ng th\u00e1i ch\u1ee7 \u0111\u1ed9ng: minh b\u1ea1ch h\u00f3a ho\u1ea1t \u0111\u1ed9ng, chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh v\u00e0 xem c\u01a1 quan thu\u1ebf nh\u01b0 m\u1ed9t \u0111\u1ed1i t\u00e1c \u0111\u1ec3 \u0111\u1ed1i tho\u1ea1i v\u00e0 h\u1ee3p t\u00e1c. C\u00e1ch ti\u1ebfp c\u1eadn n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap gi\u1ea3m thi\u1ec3u r\u1ee7i ro t\u00e0i ch\u00ednh v\u00e0 ph\u00e1p l\u00fd, m\u00e0 c\u00f2n l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng, c\u1ee7ng c\u1ed1 v\u1ecb th\u1ebf v\u00e0 uy t\u00edn tr\u00ean th\u1ecb tr\u01b0\u1eddng.\/.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>B\u1ea3ng vi\u1ebft t\u1eaft:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>DTA: Double Taxation Agreement (Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n gi\u1eefa Vi\u1ec7t Nam v\u00e0 c\u00e1c qu\u1ed1c gia \u0111\u1ed1i t\u00e1c)<\/li>\n<\/ul>\n\n\n\n<p><a href=\"https:\/\/luatvietnam.vn\/hiep-dinh-t8.html\">https:\/\/luatvietnam.vn\/hiep-dinh-t8.html<\/a><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>FDI: Foreign Direct Investment (\u0110\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i)<\/li>\n\n\n\n<li>BEPS: Base Erosion and Profit Shifting (D\u1ef1 \u00e1n ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf v\u00e0 chuy\u1ec3n l\u1ee3i nhu\u1eadn b\u1ea5t h\u1ee3p ph\u00e1p, do OECD kh\u1edfi x\u01b0\u1edbng)<\/li>\n\n\n\n<li>OECD: Organisation for Economic Co-operation and Development&nbsp; (T\u1ed5 ch\u1ee9c H\u1ee3p t\u00e1c v\u00e0 Ph\u00e1t tri\u1ec3n Kinh t\u1ebf, \u0111\u1ec1 xu\u1ea5t c\u00e1c chu\u1ea9n m\u1ef1c thu\u1ebf qu\u1ed1c t\u1ebf)<\/li>\n<\/ul>\n\n\n\n<p><a href=\"https:\/\/www.oecd.org\/en.html\">https:\/\/www.oecd.org\/en.html<\/a><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>GMT: Global Minimum Tax&nbsp; Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (\u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf t\u1ed1i thi\u1ec3u 15% \u0111\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia)<\/li>\n\n\n\n<li>EBIT: Earnings Before Interest and Taxes (L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay v\u00e0 thu\u1ebf)<\/li>\n\n\n\n<li>EBITDA: Earnings Before Interest, Taxes, Depreciation and Amortization&nbsp; (L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay, thu\u1ebf v\u00e0 kh\u1ea5u hao)<\/li>\n\n\n\n<li>CbCR: Country-by-Country Reporting (B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia).<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh h\u1ed9i nh\u1eadp kinh t\u1ebf qu\u1ed1c t\u1ebf v\u00e0 s\u1ef1 ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd c\u1ee7a c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i (FDI) \u0111\u00e3 tr\u1edf th\u00e0nh m\u1ed9t \u0111\u1ed9ng l\u1ef1c quan tr\u1ecdng cho n\u1ec1n kinh t\u1ebf Vi\u1ec7t Nam. Tuy nhi\u00ean, \u0111i k\u00e8m v\u1edbi nh\u1eefng l\u1ee3i \u00edch kh\u00f4ng th\u1ec3 ph\u1ee7 nh\u1eadn [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[196,197,195,198,199],"class_list":["post-1125","post","type-post","status-publish","format-standard","hentry","category-doi-song","tag-chuyen-gia","tag-doanh-nghiep-fdi","tag-giao-dich-lien-ket","tag-thue-quoc-te","tag-tuan-thu-thue"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts\/1125","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/comments?post=1125"}],"version-history":[{"count":12,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts\/1125\/revisions"}],"predecessor-version":[{"id":1220,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts\/1125\/revisions\/1220"}],"wp:attachment":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/media?parent=1125"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/categories?post=1125"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/tags?post=1125"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}