{"id":6314,"date":"2025-12-07T04:28:48","date_gmt":"2025-12-07T11:28:48","guid":{"rendered":"https:\/\/www.dnp-law.com\/vi\/?p=6314"},"modified":"2025-12-07T11:10:04","modified_gmt":"2025-12-07T18:10:04","slug":"5-rui-ro-giao-dich-lien-ket-thuong-gap-va-cach-phong-tranh-hieu-qua","status":"publish","type":"post","link":"https:\/\/www.dnp-law.com\/vi\/5-rui-ro-giao-dich-lien-ket-thuong-gap-va-cach-phong-tranh-hieu-qua\/","title":{"rendered":"5 R\u1ee7i ro Giao d\u1ecbch li\u00ean k\u1ebft th\u01b0\u1eddng g\u1eb7p v\u00e0 C\u00e1ch ph\u00f2ng tr\u00e1nh hi\u1ec7u qu\u1ea3"},"content":{"rendered":"\n

Trong b\u1ed1i c\u1ea3nh kinh t\u1ebf Vi\u1ec7t Nam ng\u00e0y c\u00e0ng h\u1ed9i nh\u1eadp, giao d\u1ecbch gi\u1eefa c\u00e1c c\u00f4ng ty trong c\u00f9ng nh\u00f3m ho\u1eb7c v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft (GDLK) kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u00ecnh th\u01b0\u1eddng – m\u00e0 c\u00f2n l\u00e0 ngu\u1ed3n r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 thu\u1ebf<\/strong> l\u1edbn n\u1ebfu doanh nghi\u1ec7p ch\u1ee7 quan. V\u1edbi vi\u1ec7c s\u1eeda \u0111\u1ed5i & b\u1ed5 sung t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110\u2011CP \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb n\u0103m 2024, c\u00e1c doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i ch\u1ee7 \u0111\u1ed9ng h\u01a1n. B\u00e0i vi\u1ebft n\u00e0y, DNP Viet Nam Law Firm<\/a><\/strong> s\u1ebd ph\u00e2n t\u00edch 5 r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p<\/strong> trong giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 \u0111\u01b0a ra gi\u1ea3i ph\u00e1p ph\u00f2ng tr\u00e1nh hi\u1ec7u qu\u1ea3<\/strong>. <\/p>\n\n\n

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\"Giao
H\u00ecnh \u1ea3nh \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebft b\u1edfi DNP Viet Nam Law Firm<\/em><\/figcaption><\/figure>\n<\/div>\n\n\n

R\u1ee7i ro 1: B\u1ecb \u1ea5n \u0111\u1ecbnh l\u1ea1i gi\u00e1, l\u1ee3i nhu\u1eadn, thu\u1ebf do kh\u00f4ng k\u00ea khai ho\u1eb7c kh\u00f4ng l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/strong><\/h2>\n\n\n\n

Theo Kho\u1ea3n 3 v\u00e0 Kho\u1ea3n 4, \u0110i\u1ec1u 18<\/strong> Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/strong>: doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 ngh\u0129a v\u1ee5 k\u00ea khai th\u00f4ng tin<\/strong> v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft (theo Ph\u1ee5 l\u1ee5c I\/II\/III) v\u00e0 l\u01b0u gi\u1eef h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/strong> (local file, global file \u2026) \u0111\u1ec3 s\u1eb5n s\u00e0ng cung c\u1ea5p khi c\u00f3 y\u00eau c\u1ea7u t\u1eeb c\u01a1 quan thu\u1ebf. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n k\u00ea khai, kh\u00f4ng l\u01b0u gi\u1eef h\u1ed3 s\u01a1 ho\u1eb7c cung c\u1ea5p kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 – c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh l\u1ea1i gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/strong>, doanh thu, chi ph\u00ed, l\u1ee3i nhu\u1eadn v\u00e0 t\u1eeb \u0111\u00f3 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. <\/p>\n\n\n\n

Khi \u0111\u00f3, s\u1ebd d\u1eabn \u0111\u1ebfn nh\u1eefng h\u1ec7 qu\u1ea3<\/strong> nh\u01b0: Doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb truy thu thu\u1ebf<\/strong> do gi\u00e1\/chi ph\u00ed b\u1ecb \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i theo gi\u00e1 \u201cgiao d\u1ecbch \u0111\u1ed9c l\u1eadp\u201d. K\u00e8m theo \u0111\u00f3 c\u00f3 th\u1ec3 l\u00e0 ph\u1ea1t h\u00e0nh ch\u00ednh<\/strong>, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u1ee3i nhu\u1eadn, d\u00f2ng ti\u1ec1n v\u00e0 uy t\u00edn doanh nghi\u1ec7p tr\u01b0\u1edbc c\u01a1 quan thu\u1ebf.<\/p>\n\n\n\n

R\u1ee7i ro 2: Chi ph\u00ed l\u00e3i vay ho\u1eb7c chi ph\u00ed n\u1ed9i b\u1ed9 t\u1eeb giao d\u1ecbch li\u00ean k\u1ebft b\u1ecb kh\u1ed1ng ch\u1ebf ho\u1eb7c kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/strong><\/h2>\n\n\n\n


\u0110i\u1ec3m a Kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/strong> chi ph\u00ed l\u00e3i vay ph\u00e1t sinh t\u1eeb giao d\u1ecbch li\u00ean k\u1ebft ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh; ph\u1ea7n v\u01b0\u1ee3t, ho\u1eb7c chi ph\u00ed kh\u00f4ng \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u00f3 th\u1ec3 b\u1ecb t\u1eeb ch\u1ed1i kh\u1ea5u tr\u1eeb. H\u01a1n n\u1eefa, ngay khi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 (theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n t\u1ea1i \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP), ngh\u0129a v\u1ee5 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay v\u1eabn \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng. <\/p>\n\n\n\n

H\u1ec7 qu\u1ea3 khi vi ph\u1ea1m: <\/strong>Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t gi\u1edbi h\u1ea1n, ho\u1eb7c chi ph\u00ed n\u1ed9i b\u1ed9 b\u1ea5t h\u1ee3p l\u00fd c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb -> l\u00e0m t\u0103ng l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf -> t\u0103ng thu\u1ebf TNDN ph\u1ea3i n\u1ed9p. T\u1eeb \u0111\u00f3, \u1ea3nh h\u01b0\u1edfng nghi\u00eam tr\u1ecdng t\u1edbi l\u1ee3i nhu\u1eadn sau thu\u1ebf, k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh, d\u00f2ng ti\u1ec1n v\u00e0 kh\u1ea3 n\u0103ng t\u00e1i \u0111\u1ea7u t\u01b0.<\/p>\n\n\n\n

R\u1ee7i ro 3: Giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft m\u1edf r\u1ed9ng (t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh, b\u1ea3o l\u00e3nh\u2026) b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 GDLK – doanh nghi\u1ec7p d\u1ec5 b\u1ecb \u201cb\u1ea5t ng\u1edd\u201d khi ki\u1ec3m tra<\/strong><\/h2>\n\n\n\n

Theo \u0110i\u1ec3m m Kho\u1ea3n 2 \u0110i\u1ec1u 5 \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung b\u1edfi \u0110i\u1ec3m c Kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/strong> li\u00ean quan t\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft – bao g\u1ed3m t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u1edbi c\u00f4ng ty con\/li\u00ean k\u1ebft; chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp n\u1ebfu ch\u1ecbu \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf. Quy \u0111\u1ecbnh b\u1ed5 sung n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 27\/3\/2025 v\u00e0 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf TNDN t\u1eeb n\u0103m 2024 tr\u1edf \u0111i.<\/p>\n\n\n\n

H\u1ec7 qu\u1ea3 khi doanh nghi\u1ec7p kh\u00f4ng r\u00e0 so\u00e1t:<\/strong> C\u00e1c giao d\u1ecbch m\u00e0 doanh nghi\u1ec7p tr\u01b0\u1edbc \u0111\u00e2y xem l\u00e0 b\u00ecnh th\u01b0\u1eddng – vay\/cho vay ng\u00e2n h\u00e0ng, b\u1ea3o l\u00e3nh, giao d\u1ecbch v\u1edbi chi nh\u00e1nh, giao d\u1ecbch n\u1ed9i b\u1ed9 – c\u00f3 th\u1ec3 b\u1ecb xem l\u00e0 GDLK theo \u0111\u1ecbnh ngh\u0129a m\u1edbi. N\u1ebfu kh\u00f4ng k\u00ea khai\/h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 theo y\u00eau c\u1ea7u – doanh nghi\u1ec7p d\u1ec5 b\u1ecb ki\u1ec3m tra, \u1ea5n \u0111\u1ecbnh l\u1ea1i gi\u00e1, chi ph\u00ed, l\u00e3i vay; d\u1eabn \u0111\u1ebfn truy thu, ph\u1ea1t, m\u1ea5t chi ph\u00ed h\u1ee3p l\u00fd, \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn t\u00e0i ch\u00ednh v\u00e0 uy t\u00edn ph\u00e1p l\u00fd.<\/p>\n\n\n\n

R\u1ee7i ro 4: Vi ph\u1ea1m th\u1ee7 t\u1ee5c k\u00ea khai, h\u1ed3 s\u01a1; b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 m\u1ea5t quy\u1ec1n l\u1ee3i kh\u1ea5u tr\u1eeb<\/strong><\/h2>\n\n\n\n

Ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft n\u1eb1m t\u1ea1i \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 132\/2020<\/strong>: doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c I\/II\/III c\u00f9ng t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng n\u1ed9p ph\u1ee5 l\u1ee5c ho\u1eb7c khai sai, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n x\u1eed l\u00fd h\u00e0nh vi vi ph\u1ea1m – bao g\u1ed3m ph\u1ea1t, \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf, lo\u1ea1i chi ph\u00ed\/l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n\n\n\n

H\u1eadu qu\u1ea3<\/strong>: Kh\u00f4ng ch\u1ec9 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf – doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ecbu ph\u1ea1t h\u00e0nh ch\u00ednh, m\u1ea5t quy\u1ec1n l\u1ee3i kh\u1ea5u tr\u1eeb chi ph\u00ed, b\u1ecb lo\u1ea1i chi ph\u00ed\/l\u00e3i vay – \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u1ee3i nhu\u1eadn, uy t\u00edn v\u1edbi c\u01a1 quan thu\u1ebf, Nh\u00e0 \u0111\u1ea7u t\u01b0, \u0111\u1ed1i t\u00e1c.<\/p>\n\n\n\n

R\u1ee7i ro 5: Chi ph\u00ed & t\u00e0i ch\u00ednh \u2013 qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9: m\u1ea5t ch\u1ee7 \u0111\u1ed9ng, d\u1ec5 b\u1ecb ki\u1ec3m tra<\/strong><\/h2>\n\n\n\n

Theo Kho\u1ea3n 4 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/strong> quy \u0111\u1ecbnh doanh nghi\u1ec7p ph\u1ea3i l\u01b0u gi\u1eef H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/strong>, bao g\u1ed3m th\u00f4ng tin giao d\u1ecbch, ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1, d\u1eef li\u1ec7u so s\u00e1nh, ch\u1ee9ng t\u1eeb, h\u1ee3p \u0111\u1ed3ng, ph\u00e2n t\u00edch th\u1ecb tr\u01b0\u1eddng, t\u00e0i li\u1ec7u li\u00ean quan. Khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u, doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 cung c\u1ea5p h\u1ed3 s\u01a1 trong th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh; n\u1ebfu kh\u00f4ng c\u00f3 ho\u1eb7c h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 – doanh nghi\u1ec7p d\u1ec5 b\u1ecb \u1ea5n \u0111\u1ecbnh l\u1ea1i thu\u1ebf.<\/p>\n\n\n\n

N\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang s\u1ebd d\u1eabn \u0111\u1ebfn h\u1ec7 qu\u1ea3<\/strong> l\u00e0 doanh nghi\u1ec7p m\u1ea5t quy\u1ec1n t\u1ef1 b\u1ea3o v\u1ec7 tr\u01b0\u1edbc \u1ea5n \u0111\u1ecbnh thu\u1ebf, \u0111i\u1ec1u ch\u1ec9nh chi ph\u00ed\/l\u00e3i vay – d\u1eabn t\u1edbi thi\u1ec7t h\u1ea1i v\u1ec1 t\u00e0i ch\u00ednh, uy t\u00edn, qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9, kh\u00f3 kh\u0103n khi \u0111\u1ed1i t\u00e1c\/nh\u00e0 \u0111\u1ea7u t\u01b0 nh\u00ecn v\u00e0o kh\u1ea3 n\u0103ng tu\u00e2n th\u1ee7 v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro.<\/p>\n\n\n\n

V\u00ed d\u1ee5 minh h\u1ecda: <\/strong><\/h2>\n\n\n\n

Gi\u1ea3 s\u1eed doanh nghi\u1ec7p A<\/strong> (c\u00f4ng ty m\u1eb9) c\u00f3 c\u00f4ng ty con B, <\/strong>A mua linh ki\u1ec7n t\u1eeb B \u0111\u1ec3 l\u1eafp r\u00e1p s\u1ea3n ph\u1ea9m. H\u1ecd \u0111\u1eb7t gi\u00e1 giao d\u1ecbch th\u1ea5p h\u01a1n gi\u00e1 th\u1ecb tr\u01b0\u1eddng (gi\u1ea3 s\u1eed 80% gi\u00e1 th\u1ecb tr\u01b0\u1eddng), v\u1edbi m\u1ee5c \u0111\u00edch gi\u1ea3m chi ph\u00ed – l\u1ee3i nhu\u1eadn n\u1ed9i b\u1ed9 th\u1ea5p, thu\u1ebf TNDN gi\u1ea3m<\/p>\n\n\n\n