{"id":3286,"date":"2020-01-17T11:02:21","date_gmt":"2020-01-17T11:02:21","guid":{"rendered":"https:\/\/kpmadvisory.com.vn\/?p=3286"},"modified":"2023-08-04T14:39:42","modified_gmt":"2023-08-04T14:39:42","slug":"transfer-pricing-compliance-and-the-initiative-for-planing","status":"publish","type":"post","link":"https:\/\/kpm-as.com\/vi\/transfer-pricing-compliance-and-the-initiative-for-planing\/","title":{"rendered":"Transfer pricing &#8211;  Compliance and  the initiative for planing"},"content":{"rendered":"<p><span style=\"color: #000000;\">C\u1ee5m t\u1eeb \u201cChuy\u1ec3n gi\u00e1\u201d, hay \u201cGi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng\u201d, ho\u1eb7c \u201cGi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\u201d, trong m\u1ed9t v\u00e0i n\u0103m g\u1ea7n \u0111\u00e2y \u0111\u00e3 tr\u1edf th\u00e0nh m\u1ed9t \u0111\u1ec1 t\u00e0i n\u00f3ng b\u1ecfng, thu h\u00fat \u0111\u01b0\u1ee3c s\u1ef1 quan t\u00e2m t\u1eeb nhi\u1ec1u ph\u00eda, t\u1eeb nh\u1eefng nh\u00e0 l\u00e0m lu\u1eadt, cho t\u1edbi ng\u01b0\u1eddi th\u1ef1c thi ph\u00e1p lu\u1eadt v\u00e0 t\u1ea5t nhi\u00ean l\u00e0 c\u1ea3 c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p. S\u1ef1 ra \u0111\u1eddi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn s\u1ed1 41\/2017\/TT-BTC c\u1ee7a Ch\u00ednh ph\u1ee7 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/5\/2017 \u0111\u00e1nh d\u1ea5u m\u1ed9t b\u01b0\u1edbc ti\u1ebfn quan tr\u1ecdng trong n\u1ed7 l\u1ef1c lu\u1eadt h\u00f3a c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ch\u1ed1ng chuy\u1ec3n gi\u00e1 c\u1ee7a Ch\u00ednh ph\u1ee7, l\u00e0m ti\u1ec1n \u0111\u1ec1 cho c\u00e1c \u0111\u01a1n v\u1ecb th\u1ef1c thi ph\u00e1p lu\u1eadt c\u00f3 c\u01a1 s\u1edf nghi\u00ean c\u1ee9u v\u00e0 v\u1eadn d\u1ee5ng trong qu\u00e1 tr\u00ecnh thanh, ki\u1ec3m tra \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span style=\"color: #000000;\">Ngh\u1ecb \u0111\u1ecbnh 20 v\u00e0 Th\u00f4ng t\u01b0 41 \u0111\u01b0a v\u00e0o \u00e1p d\u1ee5ng nh\u1eefng kh\u00e1i ni\u1ec7m m\u1edbi nh\u1ea5t v\u1ec1 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1edbi thi\u1ec7u v\u00e0 s\u1eed d\u1ee5ng t\u1ea1i c\u00e1c qu\u1ed1c gia c\u00f3 h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt ho\u00e0n thi\u1ec7n, \u0111i\u1ec1u ch\u1ec9nh r\u1ea5t m\u1ea1nh m\u1ebd v\u1ea5n \u0111\u1ec1 x\u00e1c \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng n\u1ed9i b\u1ed9, nh\u01b0 c\u00e1c qu\u1ed1c gia thu\u1ed9c kh\u1ed1i OECD (T\u1ed5 ch\u1ee9c H\u1ee3p t\u00e1c v\u00e0 Ph\u00e1t tri\u1ec3n Kinh t\u1ebf) c\u00f9ng v\u1edbi c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh h\u00e0nh \u0111\u1ed9ng Ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf t\u00ednh thu\u1ebf v\u00e0 chuy\u1ec3n l\u1ee3i nhu\u1eadn (BEPS \u2013 Base Erosion and Profit Shifting) \u0111\u01b0\u1ee3c kh\u1ed1i n\u00e0y nghi\u00ean c\u1ee9u \u0111\u1ec1 xu\u1ea5t.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>T\u1eeb nh\u1eefng y\u00eau c\u1ea7u tu\u00e2n th\u1ee7\u2026<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">Sau h\u01a1n m\u1ed9t n\u0103m \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh m\u1edbi, m\u1ed9t trong nh\u1eefng \u0111i\u1ec3m m\u1edbi t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20 tuy nhi\u00ean v\u1eabn c\u00f2n g\u00e2y nhi\u1ec1u tranh lu\u1eadn cho \u0111\u1ebfn t\u1eadn th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i l\u00e0 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng m\u1ee9c tr\u1ea7n l\u00e3i ti\u1ec1n vay t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi m\u1ee9c 20% t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng v\u1edbi chi ph\u00ed\u00a0l\u00e3i vay, chi ph\u00ed kh\u1ea5u hao trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (hay c\u00f2n g\u1ecdi l\u00e0 EBITDA \u2013 Earnings Before Interest, Tax, Depreciation and Amortisation) \u0111\u1ed1i v\u1edbi l\u00e3i vay ph\u00e1t sinh t\u1eeb b\u00ean li\u00ean k\u1ebft v\u00e0 l\u00e3i vay ph\u00e1t sinh t\u1eeb b\u00ean \u0111\u1ed9c l\u1eadp \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft (thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20). C\u00f3 th\u1ec3 nh\u00ecn th\u1ea5y r\u1ea5t nhi\u1ec1u \u00fd ki\u1ebfn tr\u00e1i chi\u1ec1u \u0111\u1ed1i v\u1edbi v\u1ea5n \u0111\u1ec1 n\u00e0y t\u1eeb ph\u00eda c\u00e1c doanh nghi\u1ec7p t\u01b0 nh\u00e2n l\u1edbn trong n\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh t\u1eadp \u0111o\u00e0n\/c\u00f4ng ty m\u1eb9 con, nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng m\u00e0 theo \u00fd ki\u1ebfn c\u1ee7a h\u1ecd l\u00e0 kh\u00f4ng c\u00f3 \u0111\u1ed9ng c\u01a1 chuy\u1ec3n gi\u00e1 do kh\u00f4ng c\u00f3 ch\u00eanh l\u1ec7ch v\u1ec1 thu\u1ebf su\u1ea5t TNDN gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean, kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a \u0111i\u1ec1u kho\u1ea3n n\u00e0y.<\/span><\/p>\n<p><span style=\"color: #000000;\">Nh\u01b0 v\u1eady, c\u00f3 m\u1ed9t th\u1ef1c t\u1ebf r\u1ea5t m\u1edbi r\u1eb1ng, x\u00e1c l\u1eadp gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft gi\u1eefa n\u1ed9i b\u1ed9 c\u00e1c doanh nghi\u1ec7p trong c\u00f9ng m\u1ed9t t\u1eadp \u0111o\u00e0n \u0111\u00e3 kh\u00f4ng c\u00f2n l\u00e0 c\u00e2u chuy\u1ec7n c\u1ee7a ri\u00eang kh\u1ed1i doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI), c\u1ee7a c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia nh\u01b0 ch\u00fang ta v\u1eabn th\u1ea5y tr\u01b0\u1edbc \u0111\u00e2y n\u1eefa. C\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc t\u1eeb ch\u1ed7 ch\u1ec9 chu\u1ea9n b\u1ecb b\u1ed9 h\u1ed3 s\u01a1 tu\u00e2n th\u1ee7 theo c\u00e1c quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u1edf m\u1ee9c \u201cv\u1eeba \u0111\u1ee7\u201d, nay \u0111\u00e3 nh\u00ecn nh\u1eadn v\u1ea5n \u0111\u1ec1 m\u1ed9t c\u00e1ch nghi\u00eam t\u00fac v\u00e0 c\u1ea9n tr\u1ecdng h\u01a1n trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf \u0111ang m\u1edf r\u1ed9ng c\u01a1 s\u1edf thu thu\u1ebf.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>\u2026 cho t\u1edbi ch\u1ee7 \u0111\u1ed9ng nghi\u00ean c\u1ee9u v\u00e0 v\u1eadn d\u1ee5ng trong vi\u1ec7c s\u1eafp x\u1ebfp doanh nghi\u1ec7p, x\u00e1c l\u1eadp gi\u00e1 v\u00e0 c\u1ea5u tr\u00fac giao d\u1ecbch n\u1ed9i b\u1ed9 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">V\u1edbi xu h\u01b0\u1edbng to\u00e0n c\u1ea7u h\u00f3a ng\u00e0y c\u00e0ng m\u1ea1nh m\u1ebd, s\u1ef1 ph\u00e1t tri\u1ec3n v\u01b0\u1ee3t b\u1eadc c\u1ee7a c\u00f4ng ngh\u1ec7 th\u00f4ng tin d\u1eabn \u0111\u1ebfn n\u1ea3y sinh nh\u1eefng m\u00f4 h\u00ecnh giao d\u1ecbch v\u00e0 kinh doanh m\u1edbi v\u00e0 ph\u1ee9c t\u1ea1p h\u01a1n, kh\u00e1i ni\u1ec7m \u201cChuy\u1ec3n gi\u00e1\u201d c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c nh\u00ecn nh\u1eadn \u0111\u00fang v\u1edbi b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u0169ng nh\u01b0 ph\u00e1p l\u00fd c\u1ee7a n\u00f3. Theo \u0111\u00f3, \u201cX\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\u201d, ch\u1ee9 kh\u00f4ng ph\u1ea3i \u201cChuy\u1ec3n gi\u00e1\u201d, l\u00e0 vi\u1ec7c c\u00e1c doanh nghi\u1ec7p v\u1eadn d\u1ee5ng c\u01a1 s\u1edf ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh, nh\u1eefng nghi\u00ean c\u1ee9u v\u00e0 am hi\u1ec3u v\u1ec1 kinh doanh, kinh t\u1ebf, \u0111\u1ec3 t\u00ednh to\u00e1n m\u1ed9t m\u1ee9c gi\u00e1 h\u1ee3p l\u00fd cho c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 gi\u1eefa c\u00e1c b\u00ean li\u00ean quan trong c\u00f9ng m\u1ed9t t\u1eadp \u0111o\u00e0n. \u00a0<\/span><\/p>\n<p><span style=\"color: #000000;\">C\u1ea7n c\u00f3 m\u1ed9t nh\u1eadn \u0111\u1ecbnh \u0111\u00fang \u0111\u1eafn v\u1ec1 X\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft th\u00ec c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc m\u1edbi c\u00f3 th\u1ec3 chuy\u1ec3n \u0111\u01b0\u1ee3c tr\u1ea1ng th\u00e1i t\u1eeb chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 tu\u00e2n th\u1ee7 b\u1ecb \u0111\u1ed9ng, sang m\u1ed9t tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng cao h\u01a1n, theo \u0111\u00f3 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng thi\u1ebft l\u1eadp ch\u00ednh s\u00e1ch gi\u00e1 n\u1ed9i b\u1ed9, ch\u1ee7 \u0111\u1ed9ng thi\u1ebft k\u1ebf c\u1ea5u tr\u00fac c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 ho\u1eb7c t\u1ed5 ch\u1ee9c s\u1eafp x\u1ebfp c\u00e1c doanh nghi\u1ec7p trong n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 v\u1ec1 gi\u00e1, \u0111\u1ea1t \u0111\u01b0\u1ee3c hi\u1ec7u qu\u1ea3 trong t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd v\u00e0 s\u1ea3n xu\u1ea5t kinh doanh, c\u0169ng nh\u01b0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh v\u00e0o h\u00e0nh vi chuy\u1ec3n gi\u00e1.<\/span><\/p>\n<p><span style=\"color: #000000;\">M\u1ed9t s\u1ed1 c\u00f4ng vi\u1ec7c c\u00f3 th\u1ec3 l\u00e0m ngay \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc \u00e1p d\u1ee5ng m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng theo t\u1eadp \u0111o\u00e0n, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh \u00e1p d\u1ee5ng c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t TNDN kh\u00e1c nhau (v\u00ed d\u1ee5: \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf TNDN ri\u00eang cho t\u1eebng c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c ti\u00eau ch\u00ed h\u01b0\u1edfng \u01b0u \u0111\u00e3i \u1edf m\u1ee9c kh\u00e1c nhau) c\u00f3 th\u1ec3 bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">R\u00e0 so\u00e1t v\u00e0 ho\u00e0n thi\u1ec7n t\u00ednh tu\u00e2n th\u1ee7 \u0111\u1ed1i v\u1edbi y\u00eau c\u1ea7u v\u1ec1 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a t\u1eadp \u0111o\u00e0n.<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #000000;\">Nghi\u00ean c\u1ee9u \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u0169ng nh\u01b0 c\u00e1c n\u1ed9i dung v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u01b0 thu\u1ebf TNDN, thu\u1ebf GTGT v\u00e0 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb, v\u00e0o vi\u1ec7c l\u1eadp ch\u00ednh s\u00e1ch gi\u00e1 n\u1ed9i b\u1ed9 \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft trong n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n.<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #000000;\">T\u00f9y v\u00e0o y\u00eau c\u1ea7u \u0111\u1eb7c th\u00f9 c\u1ee7a m\u1ed7i t\u1eadp \u0111o\u00e0n, b\u00ean c\u1ea1nh c\u00e1c m\u1ee5c \u0111\u00edch th\u00f4ng th\u01b0\u1eddng khi s\u1eafp x\u1ebfp doanh nghi\u1ec7p nh\u01b0 ph\u00e1p l\u00fd, gi\u1ea5y ph\u00e9p, ch\u1ee9c n\u0103ng kinh doanh\u2026 c\u00e1c t\u1eadp \u0111o\u00e0n c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng nghi\u00ean c\u1ee9u s\u1eafp x\u1ebfp c\u01a1 c\u1ea5u c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean theo t\u1eebng ch\u1ee9c n\u0103ng nhi\u1ec7m v\u1ee5 th\u1ef1c hi\u1ec7n trong to\u00e0n b\u1ed9 chu\u1ed7i gi\u00e1 tr\u1ecb c\u1ee7a t\u1eadp \u0111o\u00e0n (v\u00ed d\u1ee5: t\u00e1ch bi\u1ec7t gi\u1eefa thu mua, s\u1ea3n xu\u1ea5t, ph\u00e2n ph\u1ed1i, b\u00e1n l\u1ebb, v.v..), tr\u00ean c\u01a1 s\u1edf xem x\u00e9t t\u00e0i s\u1ea3n s\u1edf h\u1eefu v\u00e0 r\u1ee7i ro g\u00e1nh ch\u1ecbu c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb. T\u1eeb \u0111\u00f3 x\u00e2y d\u1ef1ng m\u00f4 h\u00ecnh c\u1ea5u tr\u00fac c\u00e1c giao d\u1ecbch t\u01b0\u01a1ng \u1ee9ng v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p trong t\u1eebng giao d\u1ecbch.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">V\u1edbi vai tr\u00f2 ng\u00e0y c\u00e0ng quan tr\u1ecdng so v\u1edbi c\u00e1c th\u00e0nh ph\u1ea7n kinh t\u1ebf c\u00f2n l\u1ea1i, kh\u1ed1i doanh nghi\u1ec7p t\u01b0 nh\u00e2n trong n\u01b0\u1edbc \u0111ang d\u1ea7n d\u1ea7n g\u00e1nh v\u00e1c vai tr\u00f2 d\u1eabn d\u1eaft, t\u1ea1o \u0111\u1ed9ng l\u1ef1c cho n\u1ec1n kinh t\u1ebf n\u01b0\u1edbc nh\u00e0 b\u00ean c\u1ea1nh kh\u1ed1i doanh nghi\u1ec7p FDI, l\u00e0m ti\u1ec1n \u0111\u1ec1 \u0111\u01b0a kinh t\u1ebf Vi\u1ec7t Nam h\u1ed9i nh\u1eadp v\u00e0o n\u1ec1n kinh t\u1ebf th\u1ebf gi\u1edbi. Do \u0111\u00f3, ngo\u00e0i vi\u1ec7c t\u1eadp trung v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh c\u1ee7a m\u00ecnh, c\u00e1c t\u1eadp \u0111o\u00e0n t\u01b0 nh\u00e2n c\u0169ng c\u1ea7n ch\u1ee7 \u0111\u1ed9ng l\u1eadp v\u00e0 tri\u1ec3n khai c\u00e1c k\u1ebf ho\u1ea1ch thu\u1ebf trong \u0111\u00f3 n\u1ed9i dung x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft trong n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n l\u00e0 m\u1ed9t n\u1ed9i dung \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng gi\u00fap c\u00e1c doanh nghi\u1ec7p t\u0103ng c\u01b0\u1eddng t\u00ednh tu\u00e2n th\u1ee7, gi\u1ea3m thi\u1ec3u th\u1eddi gian gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan ch\u1ee9c n\u0103ng trong qu\u00e1 tr\u00ecnh thanh ki\u1ec3m tra sau n\u00e0y, gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb ph\u1ea1t thu\u1ebf, \u1ea5n \u0111\u1ecbnh thu\u1ebf, t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed tu\u00e2n th\u1ee7, v.v.. \u0110\u00e2y s\u1ebd l\u00e0 ti\u1ec1n \u0111\u1ec1 quan tr\u1ecdng \u0111\u1ec3 c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam chu\u1ea9n b\u1ecb b\u01b0\u1edbc ra bi\u1ec3n l\u1edbn khi m\u00e0 c\u00f9ng v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i, c\u00e1c v\u1ea5n \u0111\u1ec1 thu\u1ebf qu\u1ed1c t\u1ebf v\u00e0 ph\u00e1p l\u00fd t\u1ea1i n\u01b0\u1edbc n\u01b0\u1edbc ngo\u00e0i v\u00f4 c\u00f9ng ph\u1ee9c t\u1ea1p s\u1ebd ti\u1ebfp t\u1ee5c l\u00e0 nh\u1eefng v\u1ea5n \u0111\u1ec1 m\u00e0 c\u00e1c doanh nghi\u1ec7p n\u1ed9i c\u1ea7n l\u01b0u t\u00e2m theo d\u00f5i trong giai \u0111o\u1ea1n ti\u1ebfp theo.<\/span><\/p>\n<p><span style=\"color: #000000;\"><em>Grant Thornton l\u00e0 c\u00f4ng ty qu\u1ed1c t\u1ebf h\u00e0ng \u0111\u1ea7u v\u1ec1 ki\u1ec3m to\u00e1n, t\u01b0 v\u1ea5n v\u1ec1 thu\u1ebf, t\u01b0 v\u1ea5n giao d\u1ecbch doanh nghi\u1ec7p v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam. Tra c\u1ee9u\u00a0<\/em><a style=\"color: #000000;\" href=\"https:\/\/www.grantthornton.com.vn\/\"><em>www.grantthornton.com.vn<\/em><\/a><em>\u00a0\u0111\u1ec3 xem th\u00eam c\u00e1c th\u00f4ng tin h\u1eefu \u00edch cho doanh nghi\u1ec7p.<\/em><\/span><\/p>\n<div><\/div>\n<div><span style=\"color: #000000;\"><b>Tr\u00edch ngu\u1ed3n:<\/b>\u00a0VACPA<\/span><\/div>","protected":false},"excerpt":{"rendered":"<p>C\u1ee5m t\u1eeb \u201cChuy\u1ec3n gi\u00e1\u201d, hay \u201cGi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng\u201d, ho\u1eb7c \u201cGi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\u201d, trong m\u1ed9t v\u00e0i n\u0103m g\u1ea7n \u0111\u00e2y \u0111\u00e3 tr\u1edf th\u00e0nh m\u1ed9t \u0111\u1ec1 t\u00e0i n\u00f3ng b\u1ecfng, thu h\u00fat \u0111\u01b0\u1ee3c s\u1ef1 quan t\u00e2m t\u1eeb nhi\u1ec1u ph\u00eda, t\u1eeb nh\u1eefng nh\u00e0 l\u00e0m lu\u1eadt, cho t\u1edbi ng\u01b0\u1eddi th\u1ef1c thi ph\u00e1p lu\u1eadt v\u00e0 t\u1ea5t nhi\u00ean l\u00e0 c\u1ea3 c\u1ed9ng<\/p>","protected":false},"author":1,"featured_media":2299,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[85],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/posts\/3286"}],"collection":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/comments?post=3286"}],"version-history":[{"count":1,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/posts\/3286\/revisions"}],"predecessor-version":[{"id":3287,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/posts\/3286\/revisions\/3287"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/media\/2299"}],"wp:attachment":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/media?parent=3286"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/categories?post=3286"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/tags?post=3286"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}