{"id":10,"date":"2022-12-23T11:44:59","date_gmt":"2022-12-23T11:44:59","guid":{"rendered":"https:\/\/kreston.vn\/gdlk\/2022\/12\/23\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/"},"modified":"2022-12-23T11:44:59","modified_gmt":"2022-12-23T11:44:59","slug":"ho-so-xac-dinh-gia-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/kreston.vn\/gdlk\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/","title":{"rendered":"H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft"},"content":{"rendered":"<h2 class=\"wp-block-heading\">Quy \u0111\u1ecbnh v\u1ec1 H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132<\/h2>\n\n\n\n<p>Theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Ngh\u1ecb \u0111\u1ecbnh 132, H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (hay g\u1ecdi t\u1eaft l\u00e0 \u201cH\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft\u201d) g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/giaodichlienket.kreston.vn\/ho-so-quoc-gia\/\" data-type=\"post\" data-id=\"218\">H\u1ed3 s\u01a1 qu\u1ed1c gia<\/a>\u00a0(Local File);<\/li>\n\n\n\n<li><a href=\"https:\/\/giaodichlienket.kreston.vn\/ho-so-toan-cau\/\" data-type=\"post\" data-id=\"233\">H\u1ed3 s\u01a1 th\u00f4ng tin t\u1eadp \u0111o\u00e0n to\u00e0n c\u1ea7u<\/a>\u00a0(Master File);<\/li>\n\n\n\n<li><a href=\"https:\/\/giaodichlienket.kreston.vn\/bao-cao-loi-nhuan-lien-quoc-gia\/\" data-type=\"post\" data-id=\"247\">B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao<\/a>\u00a0(Country-by-Country Report).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Quy \u0111\u1ecbnh v\u1ec1 Ph\u1ee5 l\u1ee5c T\u1edd khai\u00a0giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132<\/h2>\n\n\n\n<p>Ngo\u00e0i c\u00e1c H\u1ed3 s\u01a1 theo danh m\u1ee5c H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft n\u00eau tr\u00ean, doanh nghi\u1ec7p s\u1ebd c\u1ea7n chu\u1ea9n b\u1ecb\u00a0<strong>04 Ph\u1ee5 l\u1ee5c t\u1edd khai\u00a0<\/strong>li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft, bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft (<strong>Ph\u1ee5 l\u1ee5c I<\/strong>\u00a0c\u1ee7a\u00a0Ngh\u1ecb \u0111\u1ecbnh 132);<\/li>\n\n\n\n<li>Danh m\u1ee5c c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ea7n cung c\u1ea5p t\u1ea1i h\u1ed3 s\u01a1 qu\u1ed1c gia (<strong>Ph\u1ee5 l\u1ee5c II<\/strong>\u00a0c\u1ee7a\u00a0Ngh\u1ecb \u0111\u1ecbnh 132);<\/li>\n\n\n\n<li>Danh m\u1ee5c c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ea7n cung c\u1ea5p t\u1ea1i h\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (<strong>Ph\u1ee5 l\u1ee5c III<\/strong>\u00a0c\u1ee7a\u00a0Ngh\u1ecb \u0111\u1ecbnh 132);<\/li>\n\n\n\n<li>K\u00ea khai th\u00f4ng tin b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (<strong>Ph\u1ee5 l\u1ee5c IV<\/strong>\u00a0c\u1ee7a\u00a0Ngh\u1ecb \u0111\u1ecbnh 132).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai v\u00e0 mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/h2>\n\n\n\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 c\u1ee7a\u00a0Ngh\u1ecb \u0111\u1ecbnh 132,\u00a0ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\u00a0trong tr\u01b0\u1eddng h\u1ee3p:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam; v\u00e0<\/li>\n\n\n\n<li>\u00c1p d\u1ee5ng c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; v\u00e0 <\/li>\n\n\n\n<li>Kh\u00f4ng b\u00ean n\u00e0o \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf.<\/li>\n<\/ul>\n\n\n\n<p>Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y v\u1eabn ph\u1ea3i k\u00ea khai c\u0103n c\u1ee9 mi\u1ec5n tr\u1eeb t\u1ea1i <strong>m\u1ee5c I &#8211; Th\u00f4ng tin v\u1ec1 c\u00e1c b\u00ean li\u00ean k\u1ebft<\/strong> v\u00e0 <strong>m\u1ee5c II &#8211; C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c 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<\/strong> c\u1ee7a <strong>Ph\u1ee5 l\u1ee5c I<\/strong> <strong>&#8211; Th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft <\/strong>theo Ngh\u1ecb \u0111\u1ecbnh 132.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng v\u1eabn ph\u1ea3i l\u1eadp Ph\u1ee5 l\u1ee5c T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft theo Ph\u1ee5 l\u1ee5c I \u2013 Ngh\u1ecb \u0111\u1ecbnh 132<\/h2>\n\n\n\n<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u01b0\u1ee3c\u00a0<strong>mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/strong>\u00a0(tuy nhi\u00ean v\u1eabn c\u1ea7n\u00a0<strong>k\u00ea khai gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/strong>) theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 c\u1ee7a\u00a0Ngh\u1ecb \u0111\u1ecbnh 132:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u1ed5ng doanh thu ph\u00e1t sinh c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf\u00a0<strong>d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng<\/strong>\u00a0v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf\u00a0<strong>d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng<\/strong>; ho\u1eb7c<\/li>\n\n\n\n<li>\u0110\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 t\u00ednh thu\u1ebf ; ho\u1eb7c<\/li>\n\n\n\n<li>Th\u1ef1c hi\u1ec7n\u00a0<strong>ch\u1ee9c n\u0103ng kinh doanh \u0111\u01a1n gi\u1ea3n<\/strong>, kh\u00f4ng ph\u00e1t sinh doanh thu, chi ph\u00ed t\u1eeb khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, c\u00f3 doanh thu\u00a0<strong>d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng<\/strong>, \u00e1p d\u1ee5ng t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 thu\u1ebf TNDN (kh\u00f4ng bao g\u1ed3m ch\u00eanh l\u1ec7ch doanh thu v\u00e0 chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh) tr\u00ean doanh thu thu\u1ea7n:\n<ul class=\"wp-block-list\">\n<li>Ph\u00e2n ph\u1ed1i: t\u1eeb\u00a0<strong>5%<\/strong>\u00a0tr\u1edf l\u00ean;<\/li>\n\n\n\n<li>S\u1ea3n xu\u1ea5t: t\u1eeb\u00a0<strong>10%<\/strong>\u00a0tr\u1edf l\u00ean;<\/li>\n\n\n\n<li>Gia c\u00f4ng: t\u1eeb\u00a0<strong>15%<\/strong>\u00a0tr\u1edf l\u00ean.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u00e1p d\u1ee5ng theo m\u1ee9c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn\u00a0thu\u1ea7n theo quy \u0111\u1ecbnh th\u00ec v\u1eabn ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\u00a0theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Th\u1eddi h\u1ea1n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 n\u1ed9p Ph\u1ee5 l\u1ee5c T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft<\/h2>\n\n\n\n<p>Ph\u1ee5 l\u1ee5c T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n \u0111\u01b0\u1ee3c n\u1ed9p c\u00f9ng v\u1edbi T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p h\u00e0ng n\u0103m bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft (<strong>Ph\u1ee5 l\u1ee5c I<\/strong>\u00a0c\u1ee7a\u00a0Ngh\u1ecb \u0111\u1ecbnh 132);<\/li>\n\n\n\n<li>Danh m\u1ee5c c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ea7n cung c\u1ea5p t\u1ea1i h\u1ed3 s\u01a1 qu\u1ed1c gia (<strong>Ph\u1ee5 l\u1ee5c II<\/strong>\u00a0c\u1ee7a\u00a0Ngh\u1ecb \u0111\u1ecbnh 132);<\/li>\n\n\n\n<li>Danh m\u1ee5c c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ea7n cung c\u1ea5p t\u1ea1i h\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (<strong>Ph\u1ee5 l\u1ee5c III<\/strong>\u00a0c\u1ee7a\u00a0Ngh\u1ecb \u0111\u1ecbnh 132);<\/li>\n<\/ul>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia th\u00ec <strong>Ph\u1ee5 l\u1ee5c IV &#8211; K\u00ea khai th\u00f4ng tin B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/strong> \u0111\u01b0\u1ee3c n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u1ed1i v\u1edbi B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia.<\/p>\n\n\n\n<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt \u0111\u1ed1i v\u1edbi c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u t\u1ea1i H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a C\u01a1 quan thu\u1ebf trong qu\u00e1 tr\u00ecnh tham v\u1ea5n tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh thanh tra, ki\u1ec3m tra. Th\u1eddi h\u1ea1n cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng qu\u00e1 <strong>30 ng\u00e0y<\/strong> l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n y\u00eau c\u1ea7u c\u1ee7a C\u01a1 quan thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng th\u00ec th\u1eddi h\u1ea1n cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c gia h\u1ea1n <strong>01 l\u1ea7n<\/strong> kh\u00f4ng qu\u00e1 <strong>15 ng\u00e0y l\u00e0m vi\u1ec7c<\/strong>, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quy \u0111\u1ecbnh v\u1ec1 H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132 Theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Ngh\u1ecb \u0111\u1ecbnh 132, H\u1ed3 &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\" class=\"read-more button\" href=\"https:\/\/kreston.vn\/gdlk\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/#more-10\" aria-label=\"Read more about H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\">Chi ti\u1ebft<\/a><\/p>\n","protected":false},"author":1,"featured_media":232,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[2],"tags":[],"class_list":["post-10","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-quy-dinh","resize-featured-image"],"_links":{"self":[{"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/posts\/10","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/comments?post=10"}],"version-history":[{"count":0,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/posts\/10\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/media\/232"}],"wp:attachment":[{"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/media?parent=10"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/categories?post=10"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/tags?post=10"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}