{"id":4313,"date":"2026-07-03T17:57:13","date_gmt":"2026-07-03T10:57:13","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&p=4313"},"modified":"2026-06-29T17:58:18","modified_gmt":"2026-06-29T10:58:18","slug":"nghi-dinh-132-2020-nd-cp-ve-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/nghi-dinh-132-2020-nd-cp-ve-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft"},"content":{"rendered":"

Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP hi\u1ec7u l\u1ef1c t\u1eeb 2025) \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh nh\u1eb1m thi\u1ebft l\u1eadp m\u1ed9t khung ph\u00e1p l\u00fd r\u00f5 r\u00e0ng, ch\u1eb7t ch\u1ebd h\u01a1n trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.\u00a0<\/span><\/p>\n

Vi\u1ec7c ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 132 kh\u00f4ng ch\u1ec9 nh\u1eb1m ki\u1ec3m so\u00e1t hi\u1ec7u qu\u1ea3 h\u00e0nh vi chuy\u1ec3n gi\u00e1 m\u00e0 c\u00f2n h\u01b0\u1edbng \u0111\u1ebfn m\u1ee5c ti\u00eau d\u00e0i h\u1ea1n l\u00e0 n\u00e2ng cao t\u00ednh minh b\u1ea1ch, c\u00f4ng b\u1eb1ng trong m\u00f4i tr\u01b0\u1eddng kinh doanh.<\/span><\/p>\n

\"\"<\/p>\n

N\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd v\u00e0 \u0111\u1ecbnh h\u01b0\u1edbng x\u00e2y d\u1ef1ng<\/b><\/h2>\n

Tr\u01b0\u1edbc h\u1ebft, n\u1ed9i dung c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh b\u00e1m s\u00e1t tinh th\u1ea7n c\u1ee7a Ngh\u1ecb quy\u1ebft 50-NQ\/TW, trong \u0111\u00f3 nh\u1ea5n m\u1ea1nh y\u00eau c\u1ea7u ki\u1ec3m so\u00e1t t\u00ecnh tr\u1ea1ng \u201cv\u1ed1n m\u1ecfng\u201d v\u00e0 h\u00e0nh vi chuy\u1ec3n gi\u00e1 trong doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

Song song \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh c\u0169ng \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n \u0111\u1ec3 th\u1ed1ng nh\u1ea5t v\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 38\/2019\/QH14 v\u00e0 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Kh\u00f4ng d\u1eebng l\u1ea1i \u1edf ph\u1ea1m vi trong n\u01b0\u1edbc, c\u00e1c quy \u0111\u1ecbnh c\u00f2n ti\u1ec7m c\u1eadn th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, ph\u00f9 h\u1ee3p v\u1edbi cam k\u1ebft c\u1ee7a Vi\u1ec7t Nam khi tham gia ch\u01b0\u01a1ng tr\u00ecnh ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf c\u1ee7a OECD (BEPS).<\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u00f3 th\u1ec3 th\u1ea5y Ngh\u1ecb \u0111\u1ecbnh 132 v\u1eeba mang t\u00ednh k\u1ebf th\u1eeba, v\u1eeba mang t\u00ednh h\u1ed9i nh\u1eadp, t\u1ea1o n\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd v\u1eefng ch\u1eafc cho qu\u1ea3n l\u00fd thu\u1ebf trong giai \u0111o\u1ea1n m\u1edbi.<\/span><\/p>\n

M\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi tr\u1ecdng t\u00e2m Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/b><\/h2>\n

Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP kh\u00f4ng c\u00f3 Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP<\/b><\/h3>\n

M\u1ed9t thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 c\u00e1ch ti\u1ebfp c\u1eadn theo h\u01b0\u1edbng t\u00edch h\u1ee3p v\u00e0 \u0111\u01a1n gi\u1ea3n h\u00f3a. Thay v\u00ec ban h\u00e0nh th\u00eam v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nh\u01b0 tr\u01b0\u1edbc, to\u00e0n b\u1ed9 n\u1ed9i dung t\u1eeb Th\u00f4ng t\u01b0 li\u00ean quan \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01b0a tr\u1ef1c ti\u1ebfp v\u00e0o Ngh\u1ecb \u0111\u1ecbnh. Gi\u00fap doanh nghi\u1ec7p d\u1ec5 tra c\u1ee9u, \u0111\u1ed3ng th\u1eddi n\u00e2ng cao hi\u1ec7u l\u1ef1c ph\u00e1p l\u00fd khi \u00e1p d\u1ee5ng.<\/span><\/p>\n

\u0110i\u1ec1u ch\u1ec9nh chi ph\u00ed l\u00e3i vay<\/b><\/h3>\n

Tr\u00ean c\u01a1 s\u1edf k\u1ebf th\u1eeba Ngh\u1ecb \u0111\u1ecbnh 68\/2020\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u00e3 ho\u00e0n thi\u1ec7n c\u01a1 ch\u1ebf kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo h\u01b0\u1edbng linh ho\u1ea1t h\u01a1n. C\u1ee5 th\u1ec3, m\u1ee9c tr\u1ea7n \u0111\u01b0\u1ee3c n\u00e2ng t\u1eeb 20% l\u00ean 30%, \u0111\u1ed3ng th\u1eddi cho ph\u00e9p b\u00f9 tr\u1eeb gi\u1eefa l\u00e3i vay v\u00e0 l\u00e3i ti\u1ec1n g\u1eedi.<\/span><\/p>\n

S\u1ef1 \u0111i\u1ec1u ch\u1ec9nh n\u00e0y xu\u1ea5t ph\u00e1t t\u1eeb th\u1ef1c t\u1ebf nhi\u1ec1u doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam c\u00f3 c\u01a1 c\u1ea5u v\u1ed1n ph\u1ee5 thu\u1ed9c l\u1edbn v\u00e0o v\u1ed1n vay. Nh\u1edd \u0111\u00f3, quy \u0111\u1ecbnh m\u1edbi kh\u00f4ng ch\u1ec9 gi\u1ea3m \u00e1p l\u1ef1c thu\u1ebf m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

Kh\u00f4ng nh\u1eefng v\u1eady, ph\u1ea1m vi \u00e1p d\u1ee5ng c\u0169ng \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng theo h\u01b0\u1edbng h\u1ed7 tr\u1ee3 c\u00e1c l\u0129nh v\u1ef1c \u01b0u ti\u00ean nh\u01b0 d\u1ef1 \u00e1n ODA, ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia hay c\u00e1c d\u1ef1 \u00e1n ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh mang t\u00ednh c\u00e2n b\u1eb1ng gi\u1eefa qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 th\u00fac \u0111\u1ea9y ph\u00e1t tri\u1ec3n kinh t\u1ebf – x\u00e3 h\u1ed9i.<\/span><\/p>\n

Chu\u1ea9n h\u00f3a b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf<\/b><\/h3>\n

M\u1ed9t \u0111i\u1ec3m ti\u1ebfn b\u1ed9 kh\u00e1c c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 vi\u1ec7c thay \u0111\u1ed5i c\u01a1 ch\u1ebf n\u1ed9p b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia. N\u1ebfu tr\u01b0\u1edbc \u0111\u00e2y doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u00f9ng th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n thu\u1ebf, th\u00ec nay th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c k\u00e9o d\u00e0i \u0111\u1ebfn 12 th\u00e1ng sau khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty m\u1eb9 t\u1ed1i cao.<\/span><\/p>\n

Quan tr\u1ecdng h\u01a1n, Ngh\u1ecb \u0111\u1ecbnh \u0111\u00e3 \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng gi\u1eefa c\u00e1c qu\u1ed1c gia. \u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam s\u1ebd gi\u1ea3m b\u1edbt ngh\u0129a v\u1ee5 k\u00ea khai trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c d\u1eef li\u1ec7u t\u1eeb n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

C\u00e1ch ti\u1ebfp c\u1eadn n\u00e0y kh\u00f4ng ch\u1ec9 gi\u1ea3m th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh m\u00e0 c\u00f2n th\u1ec3 hi\u1ec7n s\u1ef1 \u0111\u1ed3ng b\u1ed9 v\u1edbi chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf trong qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

Ho\u00e0n thi\u1ec7n qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 tr\u00e1ch nhi\u1ec7m doanh nghi\u1ec7p<\/b><\/h3>\n

B\u00ean c\u1ea1nh c\u00e1c thay \u0111\u1ed5i v\u1ec1 ch\u00ednh s\u00e1ch, Ngh\u1ecb \u0111\u1ecbnh 132 c\u0169ng t\u1eadp trung ho\u00e0n thi\u1ec7n quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 38\/2019\/QH14.<\/span><\/p>\n

Theo \u0111\u00f3, doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m chu\u1ea9n b\u1ecb v\u00e0 cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u. Th\u1eddi h\u1ea1n cung c\u1ea5p l\u00e0 30 ng\u00e0y l\u00e0m vi\u1ec7c v\u00e0 c\u00f3 th\u1ec3 gia h\u1ea1n th\u00eam trong tr\u01b0\u1eddng h\u1ee3p h\u1ee3p l\u00fd.<\/span><\/p>\n

Quy \u0111\u1ecbnh n\u00e0y cho th\u1ea5y xu h\u01b0\u1edbng qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y c\u00e0ng chuy\u1ec3n t\u1eeb \u201ch\u1eadu ki\u1ec3m\u201d sang \u201cch\u1ee7 \u0111\u1ed9ng minh b\u1ea1ch\u201d, y\u00eau c\u1ea7u doanh nghi\u1ec7p ph\u1ea3i n\u00e2ng cao n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb v\u00e0 tu\u00e2n th\u1ee7.<\/span><\/p>\n

Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u1eabn l\u00e0 n\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd quan tr\u1ecdng trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam. Tuy nhi\u00ean, v\u1edbi s\u1ef1 ra \u0111\u1eddi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, nhi\u1ec1u quy \u0111\u1ecbnh \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo h\u01b0\u1edbng th\u1ef1c ti\u1ec5n h\u01a1n, \u0111\u1eb7c bi\u1ec7t li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, giao d\u1ecbch vay v\u1ed1n v\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai.<\/span><\/p>\n

V\u1edbi c\u00e1ch ti\u1ebfp c\u1eadn \u0111\u1ed3ng b\u1ed9, linh ho\u1ea1t v\u00e0 ti\u1ec7m c\u1eadn qu\u1ed1c t\u1ebf, Ngh\u1ecb \u0111\u1ecbnh gi\u00fap ki\u1ec3m so\u00e1t hi\u1ec7u qu\u1ea3 giao d\u1ecbch li\u00ean k\u1ebft, h\u1ea1n ch\u1ebf chuy\u1ec3n gi\u00e1, \u0111\u1ed3ng th\u1eddi t\u1ea1o m\u00f4i tr\u01b0\u1eddng kinh doanh minh b\u1ea1ch v\u00e0 c\u00f4ng b\u1eb1ng h\u01a1n cho doanh nghi\u1ec7p.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

<\/div>
<\/div>