{"id":1943,"date":"2021-06-30T08:43:51","date_gmt":"2021-06-30T01:43:51","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=1943"},"modified":"2021-07-27T09:59:40","modified_gmt":"2021-07-27T02:59:40","slug":"xac-dinh-gia-tinh-thue-trong-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-thuc-hien-the-nao","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/xac-dinh-gia-tinh-thue-trong-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-thuc-hien-the-nao\/","title":{"rendered":"X\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft th\u1ef1c hi\u1ec7n th\u1ebf n\u00e0o?"},"content":{"rendered":"<p>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA) song ph\u01b0\u01a1ng ho\u1eb7c \u0111a ph\u01b0\u01a1ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o v\u1edbi b\u00ean li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA \u0111\u1ec3 \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c li\u00ean l\u1ea1c v\u00e0 x\u00fac ti\u1ebfn vi\u1ec7c trao \u0111\u1ed5i, \u0111\u00e0m ph\u00e1n v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/p>\n<p>Ng\u00e0y 18-06-2021, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 45\/2021\/TT-BTC h\u01b0\u1edbng d\u1eabn vi\u1ec7c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA) trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n<p>Theo \u0111\u00f3, Th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn thi h\u00e0nh \u0110i\u1ec1u 41 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP ng\u00e0y 19-10-2020 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng APA trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n<p>Theo Th\u00f4ng t\u01b0 s\u1ed1 45\/2021\/TT-BTC, c\u00e1c giao d\u1ecbch \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA g\u1ed3m: C\u00e1c giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP; \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau: Giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 s\u1ebd ti\u1ebfp t\u1ee5c di\u1ec5n ra trong giai \u0111o\u1ea1n \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA.<\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-1944\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/gia-tinh-thue-gdlk.jpg\" alt=\"\" width=\"1199\" height=\"631\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/gia-tinh-thue-gdlk.jpg 1199w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/gia-tinh-thue-gdlk-300x158.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/gia-tinh-thue-gdlk-1024x539.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/gia-tinh-thue-gdlk-768x404.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/gia-tinh-thue-gdlk-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/gia-tinh-thue-gdlk-60x32.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/gia-tinh-thue-gdlk-100x53.jpg 100w\" sizes=\"(max-width: 1199px) 100vw, 1199px\" \/><\/p>\n<p>Giao d\u1ecbch c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c b\u1ea3n ch\u1ea5t giao d\u1ecbch quy\u1ebft \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 ph\u00e2n t\u00edch, so s\u00e1nh, l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 v\u00e0 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP, d\u1ef1a tr\u00ean c\u00e1c th\u00f4ng tin, d\u1eef li\u1ec7u tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 6 \u0110i\u1ec1u 42 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n<p>Giao d\u1ecbch kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p c\u00f3 tranh ch\u1ea5p, khi\u1ebfu n\u1ea1i v\u1ec1 thu\u1ebf; Giao d\u1ecbch \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n minh b\u1ea1ch, kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch tr\u1ed1n, tr\u00e1nh thu\u1ebf ho\u1eb7c l\u1ee3i d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf.<\/p>\n<p>APA \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng tr\u00ean nguy\u00ean t\u1eafc c\u01a1 quan thu\u1ebf v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam v\u00e0 c\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f9ng h\u1ee3p t\u00e1c, trao \u0111\u1ed5i, \u0111\u00e0m ph\u00e1n v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi APA ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 nguy\u00ean t\u1eafc b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng, giao d\u1ecbch quy\u1ebft \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n<p>Vi\u1ec7c \u00e1p d\u1ee5ng APA nh\u1eb1m n\u00e2ng cao hi\u1ec7u qu\u1ea3 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf, gi\u1ea3m chi ph\u00ed tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc ph\u00e2n t\u00edch, so s\u00e1nh v\u1edbi c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 nguy\u00ean t\u1eafc b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng, giao d\u1ecbch quy\u1ebft \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh b\u1ea3n ch\u1ea5t giao d\u1ecbch li\u00ean k\u1ebft, ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u2026<\/p>\n<p>H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng ti\u1ebfng Vi\u1ec7t; tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA song ph\u01b0\u01a1ng ho\u1eb7c \u0111a ph\u01b0\u01a1ng th\u00ec c\u00f3 th\u00eam b\u1ea3n ti\u1ebfng Anh. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00f3ng d\u1ea5u x\u00e1c nh\u1eadn v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 n\u1ed9i dung b\u1ea3n d\u1ecbch.<\/p>\n<p>\u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA song ph\u01b0\u01a1ng ho\u1eb7c APA \u0111a ph\u01b0\u01a1ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh \u0111\u1ed3ng nh\u1ea5t c\u1ee7a n\u1ed9i dung gi\u1eefa h\u1ed3 s\u01a1 n\u1ed9p cho c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam v\u00e0 h\u1ed3 s\u01a1 do b\u00ean li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA n\u1ed9p cho c\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c.<\/p>\n<p>V\u1ec1 th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA, T\u1ed5ng c\u1ee5c Thu\u1ebf ti\u1ebfn h\u00e0nh th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eb1m ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu, x\u00e1c \u0111\u1ecbnh v\u00e0 \u0111\u00e1nh gi\u00e1 t\u00ednh \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, h\u1ee3p ph\u00e1p, h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 c\u1ee7a c\u00e1c th\u00f4ng tin, d\u1eef li\u1ec7u do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p \u0111\u1ec3 \u0111\u01b0a ra b\u1ea3n \u0111\u00e1nh gi\u00e1 v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n<p>Trong qu\u00e1 tr\u00ecnh th\u1ea9m \u0111\u1ecbnh, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 th\u1ec3 y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan gi\u1ea3i tr\u00ecnh, l\u00e0m r\u00f5 c\u00e1c th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA. \u0110\u1ed3ng th\u1eddi, \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 x\u00e1c minh t\u00ednh \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, h\u1ee3p ph\u00e1p, h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 c\u1ee7a c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p.<\/p>\n<p>Th\u00f4ng t\u01b0 s\u1ed1 45\/2021\/TT-BTC c\u0169ng quy \u0111\u1ecbnh chi ti\u1ebft vi\u1ec7c trao \u0111\u1ed5i, \u0111\u00e0m ph\u00e1n n\u1ed9i dung APA v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c c\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua c\u00e1c h\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c h\u1ecdp, g\u1eb7p m\u1eb7t tr\u1ef1c ti\u1ebfp ho\u1eb7c qua \u0111i\u1ec7n tho\u1ea1i, truy\u1ec1n h\u00ecnh tr\u1ef1c tuy\u1ebfn ho\u1eb7c trao \u0111\u1ed5i v\u0103n b\u1ea3n qua th\u01b0 t\u00edn v\u1ec1 c\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n<p>Vi\u1ec7c trao \u0111\u1ed5i, \u0111\u00e0m ph\u00e1n nh\u1eb1m th\u1ed1ng nh\u1ea5t v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c v\u1ec1 c\u00e1c n\u1ed9i dung d\u1ef1 ki\u1ebfn t\u1ea1i b\u1ea3n d\u1ef1 th\u1ea3o APA cu\u1ed1i c\u00f9ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 41 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP \u0111\u1ec3 tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA song ph\u01b0\u01a1ng ho\u1eb7c \u0111a ph\u01b0\u01a1ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o v\u1edbi b\u00ean li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA \u0111\u1ec3 \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c li\u00ean l\u1ea1c v\u00e0 x\u00fac ti\u1ebfn vi\u1ec7c trao \u0111\u1ed5i, \u0111\u00e0m ph\u00e1n v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/p>\n<p>Trong qu\u00e1 tr\u00ecnh trao \u0111\u1ed5i, \u0111\u00e0m ph\u00e1n song ph\u01b0\u01a1ng, \u0111a ph\u01b0\u01a1ng gi\u1eefa c\u00e1c c\u01a1 quan thu\u1ebf c\u00f3 li\u00ean quan, tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft v\u00e0 \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 c\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c ch\u1ea5p thu\u1eadn, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 c\u1eed \u0111\u1ea1i di\u1ec7n tham d\u1ef1 theo th\u01b0 m\u1eddi c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ec3 gi\u1ea3i tr\u00ecnh v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan.<\/p>\n<p>C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 th\u00f4ng b\u00e1o c\u00e1c th\u00f4ng tin t\u00f3m t\u1eaft v\u1ec1 ti\u1ebfn \u0111\u1ed9, k\u1ebft qu\u1ea3 \u0111\u00e0m ph\u00e1n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; \u0111\u1ed3ng th\u1eddi c\u00f3 th\u1ec3 y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u1ea3i tr\u00ecnh c\u00e1c n\u1ed9i dung c\u00f3 li\u00ean quan.<\/p>\n<p>Th\u00f4ng t\u01b0 s\u1ed1 45\/2021\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 03\/8\/2021, thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1 201\/2013\/TT-BTC ng\u00e0y 20-12-2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn vi\u1ec7c \u00e1p d\u1ee5ng Th\u1ecfa thu\u1eadn APA trong qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n<p>\u0110\u1ed1i v\u1edbi \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA n\u1ed9p tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c, nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c k\u00fd k\u1ebft v\u00e0 giai \u0111o\u1ea1n \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA ch\u01b0a k\u1ebft th\u00fac t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c gi\u1ea3i quy\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<p>Th\u00f4ng t\u01b0 s\u1ed1 45\/2021\/TT-BTC c\u0169ng quy \u0111\u1ecbnh chi ti\u1ebft vi\u1ec7c trao \u0111\u1ed5i, \u0111\u00e0m ph\u00e1n n\u1ed9i dung APA v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c c\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua c\u00e1c h\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c h\u1ecdp, g\u1eb7p m\u1eb7t tr\u1ef1c ti\u1ebfp ho\u1eb7c qua \u0111i\u1ec7n tho\u1ea1i, truy\u1ec1n h\u00ecnh tr\u1ef1c tuy\u1ebfn ho\u1eb7c trao \u0111\u1ed5i v\u0103n b\u1ea3n qua th\u01b0 t\u00edn v\u1ec1 c\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n<p>Vi\u1ec7c trao \u0111\u1ed5i, \u0111\u00e0m ph\u00e1n nh\u1eb1m th\u1ed1ng nh\u1ea5t v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c v\u1ec1 c\u00e1c n\u1ed9i dung d\u1ef1 ki\u1ebfn t\u1ea1i b\u1ea3n d\u1ef1 th\u1ea3o APA cu\u1ed1i c\u00f9ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 41 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP \u0111\u1ec3 tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<\/p>\n<p>B\u00e0i vi\u1ebft c\u00f3 li\u00ean quan: <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"http:\/\/htttdn.com\/index.php\/tin-tuc\/diem-moi-nghi-dinh-132-ve-quan-ly-thue-voi-dn-co-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 Qu\u1ea3n l\u00fd thu\u1ebf v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/p>\n<p style=\"text-align: right;\"><em>Ngu\u1ed3n: tapchitaichinh<\/em><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container 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'X%C3%A1c%20%C4%91%E1%BB%8Bnh%20gi%C3%A1%20t%C3%ADnh%20thu%E1%BA%BF%20trong%20qu%E1%BA%A3n%20l%C3%BD%20thu%E1%BA%BF%20%C4%91%E1%BB%91i%20v%E1%BB%9Bi%20doanh%20nghi%E1%BB%87p%20c%C3%B3%20giao%20d%E1%BB%8Bch%20li%C3%AAn%20k%E1%BA%BFt%20th%E1%BB%B1c%20hi%E1%BB%87n%20th%E1%BA%BF%20n%C3%A0o%3F', '' )\" ><ss style=\"display:block\" class=\"heateorSssSharingSvg heateorSssMoreSvg\"><\/ss><\/i><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;margin-left:9px !important;\" title=\"Total Shares\" class=\"heateorSssSharing heateorSssTCBackground\"><\/i><\/li><\/ul><div class=\"heateorSssClear\"><\/div><\/div><div class='heateorSssClear'><\/div><p>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA) song 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