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B B B B ? ? ?? ? ? ? n? ?jj? ? nnB jjjj{nnnnnnnnnnnnnnnnnnnnnnn CH?NH PH? -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: 20/2025/N-CPH? N?i, ng?y 10 th?ng 02 nm 2025?NGH? ?NHS?A ?I, B? SUNG M?T S? I?U C?A NGH? ?NH S? 132/2020/N-CP NG?Y 05 TH?NG 11 NM 2020 C?A CH?NH PH? QUY ?NH V? QU?N L? THU? ?I V?I DOANH NGHI?P C? GIAO D?CH LI?N K?TCn c? Lu?t T? ch?c Ch?nh ph? ng?y 19 th?ng 6 nm 2015; Lu?t s?a ?i, b? sung m?t s? i?u c?a Lu?t T? ch?c Ch?nh ph? v? Lu?t T? ch?c ch?nh quy?n ?a ph??ng ng?y 22 th?ng 11 nm 2019;Cn c? Lu?t Qu?n l? thu? ng?y 13 th?ng 6 nm 2019;Cn c? Lu?t Thu? thu nh?p doanh nghi?p ng?y 03 th?ng 6 nm 2008; Lu?t s?a ?i, b? sung m?t s? i?u c?a Lu?t Thu? thu nh?p doanh nghi?p ng?y 19 th?ng 6 nm 2013;Cn c? Lu?t s?a ?i, b? sung m?t s? i?u c?a Lu?t v? thu? ng?y 26 th?ng 11 nm 2014;Theo ? ngh? c?a B? tr??ng B? T?i ch?nh;Ch?nh ph? ban h?nh Ngh? ?nh s?a ?i, b? sung m?t s? i?u c?a Ngh? ?nh s? 132/2020/N-CP ng?y 05 th?ng 11 nm 2020 c?a Ch?nh ph? quy ?nh v? qu?n l? thu? ?i v?i doanh nghi?p c? giao d?ch li?n k?t.i?u 1. S?a ?i, b? sung m?t s? i?u c?a Ngh? ?nh s? 132/2020/N-CP ng?y 05 th?ng 11 nm 2020 c?a Ch?nh ph? quy ?nh v? qu?n l? thu? ?i v?i doanh nghi?p c? giao d?ch li?n k?t1. S?a ?i, b? sung i?m d, i?m k v? b? sung i?m m kho?n 2 i?u 5 nh? sau:a) S?a ?i, b? sung i?m d nh? sau: d) M?t doanh nghi?p b?o l?nh ho?c cho m?t doanh nghi?p kh?c vay v?n d??i b?t k? h?nh th?c n?o (bao g?m c? c?c kho?n vay t? b?n th? ba ??c ?m b?o t? ngu?n t?i ch?nh c?a b?n li?n k?t v? c?c giao d?ch t?i ch?nh c? b?n ch?t t??ng t?) v?i i?u ki?n t?ng d? n? c?c kho?n v?n vay c?a doanh nghi?p i vay v?i doanh nghi?p cho vay ho?c b?o l?nh ?t nh?t b?ng 25% v?n g?p c?a ch? s? h?u c?a doanh nghi?p i vay v? chi?m tr?n 50% t?ng d? n? t?t c? c?c kho?n n? trung v? d?i h?n c?a doanh nghi?p i vay.Quy ?nh t?i i?m d kho?n n?y kh?ng ?p d?ng v?i c?c tr??ng h?p sau:d.1) B?n b?o l?nh ho?c cho vay l? c?c t? ch?c kinh t? ho?t ?ng theo quy ?nh c?a Lu?t c?c t? ch?c t?n d?ng kh?ng tham gia tr?c ti?p, gi?n ti?p i?u h?nh, ki?m so?t, g?p v?n, ?u t? v?o doanh nghi?p i vay ho?c doanh nghi?p ??c b?o l?nh theo quy ?nh t?i c?c i?m a, c, , e, g, h, k, l v? m kho?n n?y.d.2) B?n b?o l?nh ho?c cho vay l? c?c t? ch?c kinh t? ho?t ?ng theo quy ?nh c?a Lu?t c?c t? ch?c t?n d?ng v? doanh nghi?p i vay ho?c ??c b?o l?nh kh?ng tr?c ti?p, gi?n ti?p c?ng ch?u s? i?u h?nh, ki?m so?t, g?p v?n, ?u t? c?a m?t b?n kh?c theo quy ?nh t?i c?c i?m b, e v? i kho?n n?y. b) S?a ?i, b? sung i?m k nh? sau: k) C?c tr??ng h?p kh?c trong ? doanh nghi?p (bao g?m c? chi nh?nh h?ch to?n ?c l?p th?c hi?n k? khai, n?p thu? thu nh?p doanh nghi?p) ch?u s? i?u h?nh, ki?m so?t, quy?t ?nh tr?n th?c t? ?i v?i ho?t ?ng s?n xu?t kinh doanh c?a doanh nghi?p kia; c) B? sung i?m m nh? sau: m) T? ch?c t?n d?ng v?i C?ng ty con ho?c v?i C?ng ty ki?m so?t ho?c v?i C?ng ty li?n k?t c?a t? ch?c t?n d?ng theo quy ?nh t?i Lu?t C?c t? ch?c t?n d?ng v? c?c vn b?n s?a ?i, b? sung ho?c thay th? (n?u c?); 2. S?a ?i, b? sung kho?n 2 i?u 21 nh? sau: 2. Ng?n h?ng Nh? n??c trong ph?m vi nhi?m v?, quy?n h?n c?a m?nh c? tr?ch nhi?m:Ph?i h?p cung c?p th?ng tin, s? li?u v? c?c kho?n vay, tr? n? n??c ngo?i c?a t?ng doanh nghi?p c? th? c? giao d?ch li?n k?t tr?n c? s? danh s?ch do C? quan thu? y?u c?u, bao g?m d? li?u v? kim ng?ch kho?n vay, l?i su?t, k? tr? l?i, tr? g?c, th?c t? r?t v?n, tr? n? (g?c, l?i) v? c?c th?ng tin li?n quan kh?c (n?u c?).Ph?i h?p cung c?p th?ng tin ??c b?o c?o theo quy ?nh ph?p lu?t v? ng??i c? li?n quan c?a th?nh vi?n H?i ?ng qu?n tr?, th?nh vi?n H?i ?ng th?nh vi?n, th?nh vi?n Ban ki?m so?t, T?ng gi?m ?c (Gi?m ?c), Ph? T?ng gi?m ?c (Ph? gi?m ?c) v? ch?c danh t??ng ??ng theo quy ?nh t?i i?u l? c?a t? ch?c t?n d?ng; ng??i c? li?n quan c?a c? ?ng s? h?u t? 01% v?n i?u l? tr? l?n c?a t? ch?c t?n d?ng; C?ng ty li?n k?t c?a t? ch?c t?n d?ng theo h? th?ng th?ng tin d? li?u qu?n l? c?a Ng?n h?ng Nh? n??c khi c? quan thu? ? ngh?. i?u 2. Thay th? Ph? l?c I - Th?ng tin v? quan h? li?n k?t v? giao d?ch li?n k?t ban h?nh k?m theo Ngh? ?nh s? 132/2020/N-CP ng?y 05 th?ng 11 nm 2020 c?a Ch?nh ph? quy ?nh v? qu?n l? thu? ?i v?i doanh nghi?p c? giao d?ch li?n k?t b?ng Ph? l?c I ban h?nh k?m theo Ngh? ?nh n?y.i?u 3. Quy ?nh chuy?n ti?pTr??ng h?p, t?i k? t?nh thu? thu nh?p doanh nghi?p nm 2020, nm 2021, nm 2022 v? nm 2023, doanh nghi?p i vay ch? c? quan h? li?n k?t v?i t? ch?c kinh t? ho?t ?ng theo quy ?nh c?a Lu?t C?c t? ch?c t?n d?ng quy ?nh t?i i?m d kho?n 2 i?u 5 Ngh? ?nh s? 132/2020/N-CP v? doanh nghi?p i vay v?i b?n cho vay ho?c b?o l?nh thu?c tr??ng h?p quy ?nh t?i i?m d.1 v? i?m d.2 kho?n 2 i?u 5 Ngh? ?nh s? 132/2020/N-CP ??c s?a ?i, b? sung t?i i?u 1 Ngh? ?nh n?y, c? giao d?ch li?n k?t thu?c ph?m vi i?u ch?nh t?i kho?n 2 i?u 1 Ngh? ?nh s? 132/2020/N-CP v? c? chi ph? l?i vay kh?ng ??c tr? theo quy ?nh t?i i?m a kho?n 3 i?u 16 Ngh? ?nh s? 132/2020/N-CP th? k? t? k? t?nh thu? nm 2024 th?c hi?n nh? sau:1. Tr??ng h?p doanh nghi?p kh?ng c? quan h? li?n k?t v? kh?ng ph?t sinh giao d?ch li?n k?t theo quy ?nh t?i Ngh? ?nh s? 132/2020/N-CP v? Ngh? ?nh n?y th? ph?n chi ph? l?i vay kh?ng ??c tr? v? ch?a ??c chuy?n sang c?c k? t?nh thu? ti?p theo t?nh ?n cu?i k? t?nh thu? nm 2023 ??c ph?n b? ?u chuy?n sang c?c k? t?nh thu? ti?p theo cho th?i gian c?n l?i theo quy ?nh v? th?i gian ??c chuy?n chi ph? l?i vay t?i i?m b kho?n 3 i?u 16 Ngh? ?nh s? 132/2020/N-CP.2. Tr??ng h?p doanh nghi?p c? quan h? li?n k?t v? giao d?ch li?n k?t theo quy ?nh t?i Ngh? ?nh s? 132/2020/N-CP v? Ngh? ?nh n?y th? chi ph? l?i vay kh?ng ??c tr? v? ch?a ??c chuy?n sang c?c k? t?nh thu? ti?p theo th?c hi?n theo quy ?nh t?i i?m b kho?n 3 i?u 16 Ngh? ?nh s? 132/2020/N-CP.i?u 4. T? ch?c th?c hi?n v? hi?u l?c thi h?nh1. Ngh? ?nh n?y c? hi?u l?c thi h?nh t? ng?y 27 th?ng 3 nm 2025 v? ?p d?ng t? k? t?nh thu? thu nh?p doanh nghi?p nm 2024.2. C?c B? tr??ng, Th? tr??ng c? quan ngang b?, Th? tr??ng c? quan thu?c Ch?nh ph?, Ch? t?ch ?y ban nh?n d?n t?nh, th?nh ph? tr?c thu?c trung ??ng v? c?c t? ch?c, c? nh?n li?n quan ch?u tr?ch nhi?m thi h?nh Ngh? ?nh n?y.? N?i nh?n: - Ban B? th? Trung ??ng ?ng; - Th? t??ng, c?c Ph? Th? t??ng Ch?nh ph?; - C?c b?, c? quan ngang b?, c? quan thu?c Ch?nh ph?; - HND, UBND c?c t?nh, th?nh ph? tr?c thu?c trung ??ng; - Vn ph?ng Trung ??ng v? c?c Ban c?a ?ng; - Vn ph?ng T?ng B? th?; - Vn ph?ng Ch? t?ch n??c; - H?i ?ng D?n t?c v? c?c ?y ban c?a Qu?c h?i; - Vn ph?ng Qu?c h?i; - T?a ?n nh?n d?n t?i cao; - Vi?n Ki?m s?t nh?n d?n t?i cao; - Ki?m to?n nh? n??c; - ?y ban Gi?m s?t t?i ch?nh Qu?c gia; - Ng?n h?ng Ch?nh s?ch X? h?i; - Ng?n h?ng Ph?t tri?n Vi?t Nam; - ?y ban Trung ??ng M?t tr?n T? qu?c Vi?t Nam; - C? quan trung ??ng c?a c?c o?n th?; - VPCP: BTCN, c?c PCN, Tr? l? TTg, TG C?ng TTT, c?c V?, C?c, ?n v? tr?c thu?c, C?ng b?o; - L?u: VT, KTTH (2).TM. CH?NH PH? KT. TH? T??NG PH? TH? T??NG H? ?c Ph?c?Ph? l?c I(K?m theo Ngh? ?nh s? 20/2025/N-CP ng?y 10 th?ng 02 nm 2025 c?a Ch?nh ph?)TH?NG TIN V? QUAN H? LI?N K?T V? GIAO D?CH LI?N K?T(K?m theo T? khai quy?t to?n thu? thu nh?p doanh nghi?p)K? t?nh thu?: T? & & & . ?n & & & ..[01] T?n ng??i n?p thu? .............................................................................................. [02] M? s? thu?:????????????????[03] ?a ch?: ................................................................................................................. [04] Qu?n/huy?n: & & & & & & & & & & & [05] T?nh/th?nh ph?: ...................................... [06] i?n tho?i: & & & & & & & [07] Fax: & & & & & & & [08] Email:............................... [09] T?n ?i l? thu? (n?u c?): ........................................................................................ [10] M? s? thu?:????????????????M?C I. TH?NG TIN V? C?C B?N LI?N K?TSTTT?n b?n li?n k?tQu?c giaM? s? thu?H?nh th?c quan h? li?n k?t HYPERLINK \l "_ftn1" [1]H?nh th?c quan h? li?n k?t HYPERLINK \l "_ftn1" [1]H?nh th?c quan h? li?n k?t HYPERLINK \l "_ftn1" [1]H?nh th?c quan h? li?n k?t HYPERLINK \l "_ftn1" [1]H?nh th?c quan h? li?n k?t HYPERLINK \l "_ftn1" [1]H?nh th?c quan h? li?n k?t HYPERLINK \l "_ftn1" [1]H?nh th?c quan h? li?n k?t HYPERLINK \l "_ftn1" [1]H?nh th?c quan h? li?n k?t HYPERLINK \l "_ftn1" [1]H?nh th?c quan h? li?n k?t HYPERLINK \l "_ftn1" [1]H?nh th?c quan h? li?n k?t HYPERLINK \l "_ftn1" [1]H?nh th?c quan h? li?n k?t HYPERLINK \l "_ftn1" [1]H?nh th?c quan h? li?n k?t HYPERLINK \l "_ftn1" [1](1)(2)(3)(4)(5)(5)(5)(5)(5)(5)(5)(5)(5)(5)(5)(5)ABCDEGHIKLM1???????????????2???????????????3???????????????& .???????????????M?C II. C?C TR??NG H?P ??C MI?N K? KHAI, MI?N L?P H? S? X?C ?NH GI? GIAO D?CH LI?N K?TSTTTr??ng h?p mi?n tr?Thu?c di?n mi?n tr? HYPERLINK \l "_ftn2" [2](1)(2)(3)1Mi?n k? khai x?c ?nh gi? giao d?ch li?n k?t t?i m?c III, m?c IV v? ??c mi?n l?p H? s? x?c ?nh gi? giao d?ch li?n k?t??Ng??i n?p thu? ch? ph?t sinh giao d?ch v?i c?c b?n li?n k?t l? ?i t??ng n?p thu? thu nh?p doanh nghi?p t?i Vi?t Nam, ?p d?ng c?ng m?c thu? su?t thu? thu nh?p doanh nghi?p v?i ng??i n?p thu? v? kh?ng b?n n?o ??c h??ng ?u ?i thu? thu nh?p doanh nghi?p trong k? t?nh thu??2Mi?n l?p H? s? x?c ?nh gi? giao d?ch li?n k?t?aNg??i n?p thu? c? ph?t sinh giao d?ch li?n k?t nh?ng t?ng doanh thu ph?t sinh c?a k? t?nh thu? d??i 50 t? ?ng v? t?ng gi? tr? t?t c? c?c giao d?ch li?n k?t ph?t sinh trong k? t?nh thu? d??i 30 t? ?ng?bNg??i n?p thu? ? k? k?t Tho? thu?n tr??c v? ph??ng ph?p x?c ?nh gi? t?nh thu? th?c hi?n n?p B?o c?o th??ng ni?n theo quy ?nh ph?p lu?t v? Tho? thu?n tr??c v? ph??ng ph?p x?c ?nh gi? t?nh thu??cNg??i n?p thu? th?c hi?n kinh doanh v?i ch?c nng ?n gi?n, kh?ng ph?t sinh doanh thu, chi ph? t? ho?t ?ng khai th?c, s? d?ng t?i s?n v? h?nh, c? doanh thu d??i 200 t? ?ng, ?p d?ng t? su?t l?i nhu?n thu?n tr??c l?i vay v? thu? thu nh?p doanh nghi?p tr?n doanh thu, bao g?m c?c l)nh v?c nh? sau:??- Ph?n ph?i: T? 5% tr? l?n??- S?n xu?t: T? 10% tr? l?n??- Gia c?ng: T? 15% tr? l?n?M?C III. TH?NG TIN X?C ?NH GI? GIAO D?CH LI?N K?T?n v? ti?n: ?ng Vi?t NamSTTN?i dungGi? tr? b?n ra cho b?n li?n k?tGi? tr? b?n ra cho b?n li?n k?tGi? tr? b?n ra cho b?n li?n k?tGi? tr? b?n ra cho b?n li?n k?tGi? tr? mua v?o t? b?n li?n k?tGi? tr? mua v?o t? b?n li?n k?tGi? tr? mua v?o t? b?n li?n k?tGi? tr? mua v?o t? b?n li?n k?tL?i nhu?n tng do x?c ?nh l?i theo gi? giao d?ch ?c l?pThu h?, chi h?, ph?n b? c? s? th??ng tr? HYPERLINK \l "_ftn3" [3]Giao d?ch thu?c ph?m vi ?p d?ng APA HYPERLINK \l "_ftn4" [4]Gi? tr? ghi nh?n c?a giao d?ch li?n k?tGi? tr? x?c ?nh l?i theo gi? giao d?ch ?c l?pCh?nh l?chPh??ng ph?p x?c ?nh gi?Gi? tr? ghi nh?n c?a giao d?ch li?n k?tGi? tr? x?c ?nh l?i theo gi? giao d?ch ?c l?pCh?nh l?chPh??ng ph?p x?c ?nh gi?(1)(2)(3)(4)(5)=(4)-(3)(6)(7)(8)(9)=(8)-(7)(10)(11)=(5)+(9)(12)(13)IT?ng gi? tr? giao d?ch ph?t sinh t? ho?t ?ng kinh doanh???????????IIT?ng gi? tr? giao d?ch ph?t sinh t? ho?t ?ng li?n k?t???????????1H?ng h?a???????????1.1H?ng h?a h?nh th?nh t?i s?n c? ?nh???????????aB?n li?n k?t A???????????bB?n li?n k?t B????????????& ???????????1.2H?ng h?a kh?ng h?nh th?nh t?i s?n c? ?nh???????????aB?n li?n k?t A???????????bB?n li?n k?t B????????????& ???????????2D?ch v????????????2.1Nghi?n c?u, ph?t tri?n???????????aB?n li?n k?t A???????????bB?n li?n k?t B????????????& ???????????2.2Qu?ng c?o, ti?p th????????????aB?n li?n k?t A???????????bB?n li?n k?t B????????????& ???????????2.3Qu?n l? kinh doanh v? t? v?n, ?o t?o???????????aB?n li?n k?t A???????????bB?n li?n k?t B????????????& ???????????2.4Ho?t ?ng t?i ch?nh???????????2.4.1Ph? b?n quy?n v? c?c kho?n t??ng t????????????AB?n li?n k?t A???????????BB?n li?n k?t B????????????& .???????????2.4.2L?i vay???????????AB?n li?n k?t A???????????BB?n li?n k?t B????????????& .???????????2.5D?ch v? kh?c???????????AB?n li?n k?t A???????????BB?n li?n k?t B????????????& .???????????M?C IV. K?T QU? S?N XU?T KINH DOANH SAU KHI X?C ?NH GI? GIAO D?CH LI?N K?T1. D?nh cho ng??i n?p thu? thu?c c?c ng?nh s?n xu?t, th??ng m?i, d?ch v?Ng??i n?p thu? ? k? th?a thu?n tr??c v? ph??ng ph?p x?c ?nh gi? t?nh thu? (APA) C????? ?%Kh?ng??? ?%?n v? ti?n: ?ng Vi?t NamSTTCh? ti?uGi? tr? giao d?ch li?n k?tGi? tr? giao d?ch li?n k?tGi? tr? giao d?ch v?i c?c b?n ?c l?pT?ng gi? tr? ph?t sinh t? ho?t ?ng kinh doanh trong k?Gi? tr? x?c ?nh theo H? s? x?c ?nh gi? giao d?ch li?n k?tGi? tr? x?c ?nh gi? theo APA(1)(2)(3)(4)(5)(6)=(3)+(4)+(5)1Doanh thu b?n h?ng v? cung c?p d?ch v??????Trong ?: Doanh thu b?n h?ng h?a, d?ch v? xu?t kh?u????2C?c kho?n gi?m tr? doanh thu????3Doanh thu thu?n v? b?n h?ng v? cung c?p d?ch v? (3)=(1)-(2)????4Gi? v?n h?ng b?n????5L?i nhu?n g?p v? b?n h?ng v? cung c?p d?ch v? (5)=(3)-(4)????6Chi ph? b?n h?ng????7Chi ph? qu?n l? doanh nghi?p????8Doanh thu ho?t ?ng t?i ch?nh????8 1Trong ?: L?i ti?n g?i v? l?i cho vay????9Chi ph? t?i ch?nh????9.1Trong ?: Chi ph? l?i vay????9.1.aChi ph? l?i vay ??c tr? trong k?????9.1.bPh?n chi ph? l?i vay trong k? kh?ng ??c tr? chuy?n sang k? sau theo quy ?nh t?i i?m b kho?n 3 i?u 16????10Chi ph? kh?u hao ph?t sinh trong k?????11L?i nhu?n thu?n t? ho?t ?ng s?n xu?t kinh doanh trong k? (11)=(5)-(6)-(7)+(8)-(9)????12L?i nhu?n thu?n t? ho?t ?ng s?n xu?t kinh doanh trong k? kh?ng bao g?m ch?nh l?ch doanh thu v? chi ph? c?a ho?t ?ng t?i ch?nh (12)=(11)-(8)+(9)????13T?ng l?i nhu?n thu?n t? ho?t ?ng kinh doanh c?ng chi ph? l?i vay sau khi tr? l?i ti?n g?i v? l?i cho vay trong k? c?ng chi ph? kh?u hao trong k? (13)=(11)+(9.1)-(8.1)+(10)????14T? l? chi ph? l?i vay sau khi tr? l?i ti?n g?i v? l?i cho vay ph?t sinh trong k? tr?n t?ng l?i nhu?n thu?n t? ho?t ?ng kinh doanh c?ng chi ph? l?i vay sau khi tr? l?i ti?n g?i v? l?i cho vay trong k? c?ng chi ph? kh?u hao trong k? (14)=[(9.1)-(8.1)]/(13)????15Chi ph? l?i vay c?a c?c k? tr??c chuy?n sang, trong ?: (15)=(15.1)+(15.2)+(15.3)+(15.4)+(15.5)????15.1- Ph?n chi ph? l?i vay kh?ng ??c tr? t? nm (n-1) chuy?n sang k? t?nh thu? (n)????15.2- Ph?n chi phi l?i vay kh?ng ??c tr? t? nm (n-2) chuy?n sang k? t?nh thu? (n)????15.3- Ph?n chi ph? l?i vay kh?ng ??c tr? t? nm (n-3) chuy?n sang k? t?nh thu? (n)????15.4- Ph?n chi ph? l?i vay kh?ng ??c tr? t? nm (n-4) chuy?n sang k? t?nh thu? (n)????15.5- Ph?n chi ph? l?i vay kh?ng ??c tr? t? nm (n-5) chuy?n sang k? t?nh thu? (n)????16T? l? chi ph? l?i vay sau khi tr? l?i ti?n g?i v? l?i cho vay ph?t sinh c?ng chi ph? l?i vay c?a c?c k? tr??c chuy?n sang tr?n t?ng l?i nhu?n thu?n t? ho?t ?ng kinh doanh c?ng chi ph? l?i vay (sau khi tr? l?i ti?n g?i v? l?i cho vay) trong k? c?ng chi ph? kh?u hao trong k? (16)=[(9.1)- (8.1)+(15)]/(13)????17T? su?t l?i nhu?n s? d?ng x?c ?nh gi? giao d?ch li?n k?t????17.1- T? su?t & & & & & & ..????17.2- T? su?t & & & & & & ..????17.3- & & & & & & & & & & .????2. D?nh cho ng??i n?p thu? thu?c c?c ng?nh ng?n h?ng, t?n d?ngNg??i n?p thu? ? k? th?a thu?n tr??c v? ph??ng ph?p x?c ?nh gi? t?nh thu? (APA) C????? ?%Kh?ng??? ?%?n v? ti?n: ?ng Vi?t NamSTTCh? ti?uGi? tr? giao d?ch li?n k?tGi? tr? giao d?ch li?n k?tGi? tr? giao d?ch v?i c?c b?n ?c l?pT?ng gi? tr? ph?t sinh t? ho?t ?ng kinh doanh trong k?Gi? tr? x?c ?nh theo H? s? x?c ?nh gi? giao d?ch li?n k?tGi? tr? x?c ?nh gi? theo APA(1)(2)(3)(4)(5)(6)=(3)+(4)+(5)1Thu nh?p l?i v? c?c kho?n thu nh?p t??ng t?????2Chi ph? l?i v? c?c chi ph? t??ng t?????3Thu nh?p l?i thu?n (3)=(1)-(2)????4Thu nh?p t? ho?t ?ng d?ch v?????5Chi ph? ho?t ?ng d?ch v?????6L?i/l? thu?n t? ho?t ?ng d?ch v? (6)=(4)-(5)????7L?i/l? thu?n t? ho?t ?ng kinh doanh ngo?i h?i????8L?i/l? thu?n t? mua b?n ch?ng kho?n kinh doanh????9L?i/l? thu?n t? mua b?n ch?ng kho?n ?u t?????10Thu nh?p t? ho?t ?ng kh?c????11Chi ph? ho?t ?ng kh?c????12L?i/l? thu?n t? ho?t ?ng kh?c (12)=(10)-(11)????13Thu nh?p t? g?p v?n, mua c? ph?n????14Chi ph? ho?t ?ng????15Chi ph? d? ph?ng r?i ro t?n d?ng????16T?ng l?i nhu?n tr??c thu? (16)=(3)+(6)+(7)+(8)+(9)+ (12)+(13)-(14)-(15)????17L?i nhu?n thu?n t? ho?t ?ng s?n xu?t kinh doanh (17=16-12)????18T? su?t l?i nhu?n s? d?ng x?c ?nh gi? giao d?ch li?n k?t????18.1T? su?t & & & & & .????18.2T? su?t & & & & & .????18.3& & & & & & & & & ????3. D?nh cho ng??i n?p thu? l? c?c C?ng ty ch?ng kho?nNg??i n?p thu? ? k? th?a thu?n tr??c v? ph??ng ph?p x?c ?nh gi? t?nh thu? (APA) C????? ?%Kh?ng??? ?%?n v? ti?n: ?ng Vi?t NamSTTCh? ti?uGi? tr? giao d?ch li?n k?tGi? tr? giao d?ch li?n k?tGi? tr? giao d?ch v?i c?c b?n ?c l?pT?ng gi? tr? ph?t sinh t? ho?t ?ng kinh doanh trong k?Gi? tr? x?c ?nh theo H? s? x?c ?nh gi? giao d?ch li?n k?tGi? tr? x?c ?nh gi? theo APA(1)(2)(3)(4)(5)(6)=(3)+(4)+(5)1Doanh thu ho?t ?ng(1)=(1.1)+(1.2)+(1.3)+(1.4)+(1.5)+(1.6)+(1.7)+(1.8)+(1.9)+ (1.10)+(1.11)????1.1L?i t? c?c t?i s?n t?i ch?nh ghi nh?n th?ng qua l?i/l? (FVTPL) (1.1)=(1.1.a)+(1.1.b)+(1.1.c)????1.1.aL?i b?n c?c t?i s?n t?i ch?nh FVTPL????1.1.bCh?nh l?ch tng v? ?nh gi? l?i c?c TSTC FVTPL????1.1.cC? t?c, ti?n l?i ph?t sinh t? t?i s?n t?i ch?nh FVTPL????1.2L?i t? c?c kho?n ?u t? n?m gi? ?n ng?y ?o h?n (HTM)????1.3L?i t? c?c kho?n cho vay v? ph?i thu????1.4L?i t? t?i s?n t?i ch?nh s?n s?ng ? b?n (AFS)????1.5L?i t? c?c c?ng c? ph?i sinh ph?ng ng?a r?i ro????1.6Doanh thu nghi?p v? m?i gi?i ch?ng kho?n????1.7Doanh thu nghi?p v? b?o l?nh, ?i l? ph?t h?nh ch?ng kho?n????1.8Doanh thu nghi?p v? t? v?n ?u t? ch?ng kho?n????1.9Doanh thu nghi?p v? l?u k? ch?ng kho?n????1.10Doanh thu ho?t ?ng t? v?n t?i ch?nh????1.11Thu nh?p ho?t ?ng kh?c????2Chi ph? ho?t ?ng(2)=(2.1)+(2.2)+(2.3)+(2.4)+(2.5)+(2.6)+(2.7)+(2.8)+(2.9)+ (2.10)+(2.11)+(2.12)????2.1L? c?c t?i s?n t?i ch?nh ghi nh?n th?ng qua l?i/l? (FVTPL) (2.1)=(2.1.a)+(2.1.b)+(2.1.c)????2.1.aL? b?n c?c t?i s?n t?i ch?nh FVTPL????2.1.bCh?nh l?ch gi?m ?nh gi? l?i c?c TSTC FVTPL????2.1.cChi ph? giao d?ch mua c?c t?i s?n t?i ch?nh FVTPL????2.2L? c?c kho?n ?u t? n?m gi? ?n ng?y ?o h?n (HTM)????2.3L? v? ghi nh?n ch?nh l?ch ?nh gi? theo gi? tr? h?p l? t?i s?n t?i ch?nh s?n s?ng ? b?n (AFS) khi ph?n lo?i l?i????2.4Chi ph? d? ph?ng t?i s?n t?i ch?nh, x? l? t?n th?t c?c kho?n ph?i thu kh? ?i v? l? suy gi?m t?i s?n t?i ch?nh v? chi ph? i vay c?a c?c kho?n cho vay????2.5L? t? c?c t?i s?n t?i ch?nh ph?i sinh ph?ng ng?a r?i ro????2.6Chi ph? ho?t ?ng t? doanh????2.7Chi ph? nghi?p v? m?i gi?i ch?ng kho?n????2.8Chi ph? nghi?p v? b?o l?nh, ?i l? ph?t h?nh ch?ng kho?n????2.9Chi ph? nghi?p v? t? v?n ?u t? ch?ng kho?n????2.10Chi ph? nghi?p v? l?u k? ch?ng kho?n????2.11Chi ph? ho?t ?ng t? v?n t?i ch?nh????2.12Chi ph? c?c d?ch v? kh?c????3Doanh thu ho?t ?ng t?i ch?nh (3)=(3.1)+(3.2)+(3.3)+(3.4)????3.1Ch?nh l?ch l?i t? gi? h?i o?i ? v? ch?a th?c hi?n????3.2Doanh thu, d? thu c? t?c, l?i ti?n g?i ng?n h?ng kh?ng c? ?nh????3.3L?i b?n, thanh l? c?c kho?n ?u t? v?o c?ng ty con, li?n k?t, li?n doanh????3.4Doanh thu kh?c v? ?u t?????4Chi ph? t?i ch?nh (4)=(4.1)+(4.2)+(4.3)+(4.4)+(4.5)????4.1Ch?nh l?ch l? t? gi? h?i o?i ? v? ch?a th?c hi?n????4.2Chi ph? l?i vay????4.3L? b?n, thanh l? c?c kho?n ?n t? v?o c?ng ty con, li?n k?t, li?n doanh????4.4Chi ph? d? ph?ng suy gi?m gi? tr? c?c kho?n ?u t? t?i ch?nh d?i h?n????4.5Chi ph? t?i ch?nh kh?c????5Chi ph? b?n h?ng????6Chi ph? qu?n l? c?ng ty ch?ng kho?n????7K?t qu? ho?t ?ng (7)=(1)-(2)+(3)-(4)-(5)-(6)????8T?ng l?i ti?n g?i v? l?i cho vay ph?t sinh trong k?????9T?ng chi ph? l?i vay ph?t sinh trong k?????9.1Chi ph? l?i vay ??c tr? trong k?????9.2Ph?n chi ph? l?i vay trong k? kh?ng ??c tr? chuy?n sang k? sau theo quy ?nh t?i i?m b kho?n 3 i?u 16????10Chi ph? kh?u hao ph?t sinh trong k?????11T?ng l?i nhu?n thu?n t? ho?t ?ng kinh doanh trong k? c?ng chi ph? l?i vay sau khi tr? l?i ti?n g?i v? l?i cho vay ph?t sinh trong k? c?ng chi ph? kh?u hao ph?t sinh trong k? [(11)=(7)+(9)-(8)+(10)]????12T? l? chi ph? l?i vay sau khi tr? l?i ti?n g?i v? l?i cho vay ph?t sinh trong k? tr?n t?ng l?i nhu?n thu?n t? ho?t ?ng kinh doanh c?ng chi ph? l?i vay sau khi tr? l?i ti?n g?i v? l?i cho vay trong k? c?ng chi ph? kh?u hao ph?t sinh trong k? (12)=[(9)-(8)]/(11)????13Chi ph? l?i vay c?a c?c k? tr??c chuy?n sang (13)=(13.1)+(13.2)+(13.3)+(13.4)+(13.5) Trong ?:????13.1- Ph?n chi ph? l?i vay kh?ng ??c tr? t? nm (n-1) chuy?n sang k? t?nh thu? (n)????13.2- Ph?n chi ph? l?i vay kh?ng ??c tr? t? nm (n-2) chuy?n sang k? t?nh thu? (n)????13.3- Ph?n chi ph? l?i vay kh?ng ??c tr? t? nm (n-3) chuy?n sang k? t?nh thu? (n)????13.4- Ph?n chi ph? l?i vay kh?ng ??c tr? t? nm (n-4) chuy?n sang k? t?nh thu? (n)????13.5- Ph?n chi ph? l?i vay kh?ng ??c tr? t? nm (n-5) chuy?n sang k? t?nh thu? (n)????14T? l? chi ph? l?i vay sau khi tr? l?i ti?n g?i v? l?i cho vay ph?t sinh ??c tr? trong k? c?ng chi ph? l?i vay c?a c?c k? tr??c chuy?n sang k? t?nh thu? (n) tr?n t?ng l?i nhu?n thu?n t? ho?t ?ng kinh doanh c?ng chi ph? l?i vay thu?n ph?t sinh trong k? c?ng chi ph? kh?u hao ph?t sinh trong k? c?a ng??i n?p thu? (14) = [(9)-(8)+(13))/(11)????15T? su?t l?i nhu?n s? d?ng x?c ?nh gi? giao d?ch li?n k?t????15.1T? su?t & & & & & & & & & & & ????15.2T? su?t & & & & & & & & & & & ????15.3& & & & & & & & & & & & & & ..????T?i cam oan s? li?u khai tr?n l? ?ng v? ch?u tr?ch nhi?m tr??c ph?p lu?t v? s? li?u ? khai.? NH?N VI?N ?I L? THU? H? v? t?n: & & & & & & & & .. Ch?ng ch? h?nh ngh? s?: & & & & & .., ng?y & th?ng & nm.... NG??I N?P THU? ho?c ?I DI?N H?P PH?P C?A NG??I N?P THU? (K?, ghi r? h? t?n; ch?c v? v? ?ng d?u (n?u c?))?H??NG D?N K? KHAI M?T S? CH? TI?UA. K? t?nh thu?: Ghi th?ng tin t??ng ?ng v?i k? t?nh thu? c?a T? khai quy?t to?n thu? thu nh?p doanh nghi?p. K? t?nh thu? x?c ?nh theo quy ?nh t?i Lu?t Thu? thu nh?p doanh nghi?p.B. Th?ng tin chung c?a ng??i n?p thu?: T? ch? ti?u [01] ?n ch? ti?u [10] ghi th?ng tin t??ng ?ng v?i th?ng tin ? ghi t?i T? khai quy?t to?n thu? thu nh?p doanh nghi?p.C. M?c I. Th?ng tin v? c?c b?n li?n k?t:- C?t (2): Ghi ?y ? t?n c?a t?ng b?n li?n k?t:+ Tr??ng h?p b?n li?n k?t t?i Vi?t Nam l? t? ch?c th? ghi theo th?ng tin t?i gi?y ph?p ng k? doanh nghi?p; l? c? nh?n th? ghi theo th?ng tin t?i ch?ng minh nh?n d?n, th? cn c??c c?ng d?n, h? chi?u.+ Tr??ng h?p b?n li?n k?t l? t? ch?c, c? nh?n ngo?i Vi?t Nam th? ghi theo th?ng tin t?i vn b?n x?c ?nh quan h? li?n k?t nh? gi?y ph?p ng k? kinh doanh, h?p ?ng, th?a thu?n giao d?ch c?a ng??i n?p thu? v?i b?n li?n k?t.- C?t (3): Ghi t?n qu?c gia, v?ng l?nh th? n?i b?n li?n k?t l? ?i t??ng c? tr?.- C?t (4): Ghi m? s? thu? c?a c?c b?n li?n k?t:+ Tr??ng h?p b?n li?n k?t l? t? ch?c, c? nh?n t?i Vi?t Nam th? ghi ? m? s? thu?.+ Tr??ng h?p b?n li?n k?t l? t? ch?c, c? nh?n ngo?i Vi?t Nam th? ghi ? m? s? thu?, m? ?nh danh ng??i n?p thu?, n?u kh?ng c? th? ghi r? l? do.- C?t (5): Cn c? quy ?nh t?i kho?n 2 i?u 5 Ngh? ?nh s? 132/2020/N-CP v? i?u 1 Ngh? ?nh s? 20/2025/N-CP, ng??i n?p thu? ph?t sinh giao d?ch li?n k?t k? khai h?nh th?c quan h? li?n k?t t??ng ?ng v?i t?ng b?n li?n k?t b?ng c?ch ?nh d?u  x v?o ? t??ng ?ng. Tr??ng h?p b?n li?n k?t thu?c nhi?u h?n m?t h?nh th?c quan h? li?n k?t, ng??i n?p thu? ?nh d?u  x v?o c?c ? t??ng ?ng.D. M?c II. C?c tr??ng h?p ??c mi?n k? khai, mi?n l?p h? s? x?c ?nh gi? giao d?ch li?n k?t:N?u ng??i n?p thu? thu?c tr??ng h?p ??c mi?n k? khai, mi?n l?p H? s? x?c ?nh gi? giao d?ch li?n k?t quy ?nh t?i i?u 19 Ngh? ?nh s? 132/2020/N-CP t?i C?t (2) th? ?nh d?u  x v?o ? thu?c di?n mi?n tr? t??ng ?ng t?i C?t (3).Tr??ng h?p ng??i n?p thu? ??c mi?n k? khai, mi?n l?p h? s? x?c ?nh gi? giao d?ch li?n k?t theo quy ?nh t?i kho?n 1 i?u 19 Ngh? ?nh s? 132/2020/N-CP, ng??i n?p thu? ch? ?nh d?u v?o ? t??ng ?ng t?i C?t (3) v? kh?ng ph?i k? khai c?c m?c III v? IV Ph? l?c I k?m theo Ngh? ?nh s? 20/2025/N-CP.Tr??ng h?p ng??i n?p thu? ??c mi?n l?p H? s? x?c ?nh gi? giao d?ch li?n k?t theo quy ?nh t?i i?m a ho?c i?m c kho?n 2 i?u 19 Ngh? ?nh s? 132/2020/N-CP, ng??i n?p thu? k? khai c?c m?c III v? IV theo h??ng d?n t??ng ?ng t?i c?c ph?n .1 v? E.Tr??ng h?p ng??i n?p thu? ??c mi?n l?p H? s? x?c ?nh gi? giao d?ch li?n k?t theo quy ?nh t?i i?m b kho?n 2 i?u 19 Ngh? ?nh s? 132/2020/N-CP, ng??i n?p thu? k? khai theo h??ng d?n t??ng ?ng t?i c?c ph?n .2 v? E.. M?c III. Th?ng tin x?c ?nh gi? giao d?ch li?n k?t:.1. Tr??ng h?p ng??i n?p thu? ??c mi?n l?p H? s? x?c ?nh gi? giao d?ch li?n k?t theo quy ?nh t?i i?m a ho?c i?m c kho?n 2 i?u 19 Ngh? ?nh s? 132/2020/N-CP v? ? k? khai ?nh d?u (x) v?o c?t 3 t?i d?ng a ho?c d?ng c ch? ti?u mi?n l?p H? s? x?c ?nh gi? giao d?ch li?n k?t c?a M?c II Ph? l?c I k?m theo Ngh? ?nh s? 20/2025/N-CP th?c hi?n k? khai m?c n?y nh? sau:- C?t (3), (7) v? (12): K? khai nh? h??ng d?n t?i ph?n .2 Ph? l?c n?y.- C?t (4), (5), 6), (8), (9), (10) v? (11): Ng??i n?p thu? ? tr?ng kh?ng k? khai.?i v?i tr??ng h?p ng??i n?p thu? ??c mi?n l?p H? s? x?c ?nh gi? giao d?ch li?n k?t theo quy ?nh t?i i?m a kho?n 2 i?u 19 Ngh? ?nh s? 132/2020/N-CP, t?ng gi? tr? t?t c? c?c giao d?ch li?n k?t ph?t sinh trong k? t?nh thu? l?m cn c? x?c ?nh i?u ki?n ??c mi?n tr? ??c t?nh b?ng (=) t?ng gi? tr? t?i C?t (3) c?ng (+) C?t (7) c?a d?ng ch? ti?u  T?ng gi? tr? giao d?ch ph?t sinh t? ho?t ?ng li?n k?t ..2. Ng??i n?p thu? kh?ng thu?c tr??ng h?p ??c mi?n l?p H? s? x?c ?nh gi? giao d?ch li?n k?t t?i i?m a ho?c i?m c kho?n 2 i?u 19 Ngh? ?nh s? 132/2020/N-CP k? khai nh? sau:- Ch? ti?u  T?ng gi? tr? giao d?ch ph?t sinh t? ho?t ?ng kinh doanh :+ C?t (3): Ghi t?ng gi? tr? doanh thu b?n ra cho c?c b?n li?n k?t v? c?c b?n ?c l?p, bao g?m: Doanh thu b?n h?ng v? cung c?p d?ch v?, doanh thu ho?t ?ng t?i ch?nh v? thu nh?p kh?c (kh?ng bao g?m c?c kho?n thu h?).+ C?t (7): Ghi t?ng gi? tr? chi ph? ph?i tr? cho c?c b?n li?n k?t v? c?c b?n ?c l?p, bao g?m: Chi ph? h?ng h?a v? d?ch v? mua v?o, chi ph? t?i ch?nh, chi ph? b?n h?ng, chi ph? qu?n l? doanh nghi?p v? chi ph? kh?c (kh?ng bao g?m c?c kho?n chi h?).+ C?t (4), (5), (6), (8), (9), (10), (11), (12) v? (13): ? tr?ng kh?ng ph?i k? khai.- Ch? ti?u  T?ng gi? tr? giao d?ch ph?t sinh t? ho?t ?ng li?n k?t :+ C?t (3), (4), (7) v? (8): Ghi t?ng gi? tr? t?i c?c ? t??ng ?ng v?i t?ng ch? ti?u H?ng h?a c?ng (+) D?ch v?.- Ch? ti?u  H?ng h?a :+ C?t (3), (4), (7) v? (8): Ghi t?ng gi? tr? t?i c?c ? t??ng ?ng v?i c?c ch? ti?u H?ng h?a h?nh th?nh t?i s?n c? ?nh c?ng (+) H?ng h?a kh?ng h?nh th?nh t?i s?n c? ?nh.- Ch? ti?u  H?ng h?a h?nh th?nh t?i s?n c? ?nh v? c?c d?ng chi ti?t  B?n li?n k?t A ,  B?n li?n k?t B ,....:+ C?t (3) v? (7): Ghi t?ng gi? tr? ph?t sinh t? mua ho?c b?n t?i s?n c? ?nh c?a ng??i n?p thu? v?i c?c b?n li?n k?t theo gi? tr? t?i s? k? to?n.+ C?t (4) v? (8): Ghi t?ng gi? tr? ph?t sinh t? mua ho?c b?n t?i s?n c? ?nh v?i c?c b?n li?n k?t ??c x?c ?nh theo ph??ng ph?p x?c ?nh gi? giao d?ch li?n k?t t??ng ?ng t?i C?t (6) v? (10).- Ch? ti?u  H?ng h?a kh?ng h?nh th?nh t?i s?n c? ?nh v? c?c d?ng chi ti?t  B?n li?n k?t A ,  B?n li?n k?t B ,....:+ C?t (3) v? (7): Ghi t?ng gi? tr? ph?t sinh t? mua ho?c b?n h?ng ho? kh?ng ph?i l? t?i s?n c? ?nh c?a ng??i n?p thu? v?i c?c b?n li?n k?t theo gi? tr? t?i s? k? to?n.+ C?t (4) v? (8): Ghi t?ng gi? tr? ph?t sinh t? mua ho?c b?n h?ng ho? kh?ng ph?i l? t?i s?n c? ?nh c?a ng??i n?p thu? v?i c?c b?n li?n k?t ??c x?c ?nh theo ph??ng ph?p x?c ?nh gi? giao d?ch li?n k?t t??ng ?ng t?i C?t (6) v? (10).- Ch? ti?u  D?ch v? :+ C?t (3), (4), (7) v? (8): Ghi t?ng gi? tr? t?i c?c ? t??ng ?ng v?i c?c ch? ti?u  Nghi?n c?u, ph?t tri?n c?ng (+)  Qu?ng c?o, ti?p th? c?ng (+)  Qu?n l? kinh doanh v? t? v?n, ?o t?o c?ng (+)  Ho?t ?ng t?i ch?nh c?ng (+)  D?ch v? kh?c .- C?c ch? ti?u  Nghi?n c?u, ph?t tri?n ;  Qu?ng c?o, ti?p th? ;  Qu?n l? kinh doanh v? t? v?n, ?o t?o ;  Ho?t ?ng t?i ch?nh v? D?ch v? kh?c , v? chi ti?t theo t?ng  B?n li?n k?t A ,  B?n li?n k?t B ,...:+ C?t (3) v? (7): Ghi t?ng gi? tr? t?ng lo?i d?ch v? ph?t sinh t? giao d?ch v?i c?c b?n li?n k?t ??c ghi nh?n theo gi? tr? ghi t?i s? k? to?n.+ C?t (4) v? (8): Ghi t?ng gi? tr? t?ng lo?i d?ch v? ph?t sinh t? giao d?ch v?i c?c b?n li?n k?t ??c x?c ?nh theo ph??ng ph?p x?c ?nh gi? giao d?ch li?n k?t t??ng ?ng t?i C?t (6) v? C?t (10).- C?t (6) v? (10): Ghi t??ng ?ng v?i t?ng ch? ti?u theo t?ng b?n li?n k?t k? hi?u vi?t t?t t?n ph??ng ph?p x?c ?nh gi? giao d?ch li?n k?t theo quy ?nh t?i i?u 13, i?u 14, i?u 15 Ngh? ?nh s? 132/2020/N-CP c?u th?nh gi? tr? b?n ra cho b?n li?n k?t v? gi? tr? mua v?o t? b?n li?n k?t c?a ng??i n?p thu? x?c ?nh theo H? s? x?c ?nh gi? giao d?ch li?n k?t, c? th? nh? sau:+ PP1: Ph??ng ph?p so s?nh gi? giao d?ch li?n k?t v?i gi? giao d?ch ?c l?p (ph??ng ph?p so s?nh gi? giao d?ch ?c l?p).+ PP2: Ph??ng ph?p so s?nh t? su?t l?i nhu?n c?a ng??i n?p thu? v?i t? su?t l?i nhu?n c?a c?c ?i t??ng so s?nh ?c l?p.PP2-1: Ph??ng ph?p so s?nh t? su?t l?i g?p tr?n doanh thu (ph??ng ph?p gi? b?n l?i).PP2-2: Ph??ng ph?p so s?nh t? su?t l?i g?p tr?n gi? v?n (ph??ng ph?p gi? v?n c?ng l?i).PP2-3: Ph??ng ph?p so s?nh t? su?t l?i nhu?n thu?n.+ PP3: Ph??ng ph?p ph?n b? l?i nhu?n gi?a c?c b?n li?n k?t.V? d?:+ Mua m?y m?c t? b?n li?n k?t A tr?n c? s? ph??ng ph?p so s?nh gi? giao d?ch ?c l?p, t?i d?ng ch? ti?u H?ng h?a h?nh th?nh t?i s?n c? ?nh t? b?n li?n k?t A C?t (10): Ghi PP1.+ Thu ph? d?ch v? qu?n l? cung c?p cho b?n li?n k?t B tr?n c? s? ph??ng ph?p gi? v?n c?ng l?i, t?i d?ng ch? ti?u Qu?n l? kinh doanh v? t? v?n, ?o t?o cho b?n li?n k?t B C?t (6): Ghi PP2-2.- C?t (5) v? (9): Ghi t?ng gi? tr? ??c x?c ?nh theo c?ng th?c t?nh t?i Ph? l?c I ban h?nh k?m theo Ngh? ?nh s? 20/2025/N-CP.- C?t (11): Ghi l?i nhu?n tng do x?c ?nh l?i theo gi? giao d?ch ?c l?p.- C?t (12): Ghi l?n l??t t?ng gi? tr? thu h?, t?ng gi? tr? chi h?, t?ng gi? tr? doanh thu ph?n b? cho c? s? th??ng tr?, t?ng gi? tr? chi ph? ph?n b? cho c? s? th??ng tr? ph?t sinh trong k? t?nh thu?.- C?t (13): Ghi theo h??ng d?n t?i Ph? l?c I ban h?nh k?m theo Ngh? ?nh s? 20/2025/N-CP t??ng ?ng v?i t?ng giao d?ch thu?c ph?m vi ?p d?ng APA v? ? tr?ng c?c ? t??ng ?ng v?i c?c d?ng ch? ti?u ghi s? li?u t?ng gi? tr?.E. M?c IV. K?t qu? s?n xu?t kinh doanh sau khi x?c ?nh gi? giao d?ch li?n k?t:- Ch? ti?u  Ng??i n?p thu? ? k? th?a thu?n tr??c v? ph??ng ph?p x?c ?nh gi? t?nh thu? (APA) :Ng??i n?p thu? ?nh d?u  x v?o  C? n?u ? k? APA ?n ph??ng, song ph??ng ho?c a ph??ng v?i C? quan thu? Vi?t Nam. Tr??ng h?p ng??i n?p thu? kh?ng k? APA v?i C? quan thu? th? ?nh d?u  x v?o  Kh?ng v? ? tr?ng kh?ng k? khai c?c ch? ti?u t?i C?t (4) b?ng k?t qu? s?n xu?t kinh doanh t?i m?c n?y.- Ng??i n?p thu? ch? ph?t sinh c?c kho?n thu ho?c doanh thu v?i c?c b?n ?c l?p ch? k? khai t?i C?t (6) c?a b?ng k?t qu? s?n xu?t kinh doanh ph? h?p v?i t?ng lo?i h?nh doanh nghi?p ?i v?i t?ng ch? ti?u t??ng ?ng ??c h??ng d?n t?i Ph? l?c n?y.1. D?nh cho ng??i n?p thu? thu?c c?c ng?nh s?n xu?t, th??ng m?i, d?ch v?:a) Tr??ng h?p ng??i n?p thu? ? k? khai ?nh d?u (x) v?o C?t 3 t?i d?ng 2a mi?n l?p H? s? x?c ?nh gi? giao d?ch li?n k?t c?a M?c II Ph? l?c I k?m theo Ngh? ?nh s? 20/2025/N-CP, th?c hi?n k? khai theo h??ng d?n nh? sau:- C?c ch? ti?u t?i d?ng (1), (2), (3), (4), (5), (6), (7), (8), (8.1), (9), (9.1), (9.1.a), (9.1.b), (10), (11) v? (12):+ C?t (3), (4) v? (5): Ng??i n?p thu? ? tr?ng kh?ng k? khai.+ C?t (6): Ghi gi? tr? ??c x?c ?nh t? s? li?u t?i B?o c?o t?i ch?nh.- C?c ch? ti?u t?i d?ng (13), (14), (15), (15.1), (15.2), (15.3), (15.4), (15.5) v? (16) x?c ?nh v? t?nh to?n theo quy ?nh t?i i?m a, i?m b kho?n 3 i?u 16 Ngh? ?nh s? 132/2020/N-CP.- Ch? ti?u t?i d?ng (17): Ng??i n?p thu? ? tr?ng kh?ng k? khai.b) Tr??ng h?p ng??i n?p thu? ? k? khai ?nh d?u (x) v?o C?t 3 t?i d?ng 2c mi?n l?p H? s? x?c ?nh gi? giao d?ch li?n k?t c?a M?c II Ph? l?c I k?m theo Ngh? ?nh s? 20/2025/N-CP, th?c hi?n k? khai theo h??ng d?n nh? sau:- C?c ch? ti?u t?i d?ng (1), (2), (3), (4), (5), (6), (7), (8), (8.1), (9), (9.1), (9.1.a), (9.1.b), (10), (11) v? (12):+ C?t (3), (4) v? (5): Ng??i n?p thu? ? tr?ng kh?ng k? khai.+ C?t (6): Ghi gi? tr? ??c x?c ?nh t? s? li?u t?i B?o c?o t?i ch?nh.- C?c ch? ti?u t?i d?ng (13), (14), (15), (15.1), (15.2), (15.3), (15.4), (15.5) v? (16) x?c ?nh v? t?nh to?n theo quy ?nh t?i i?m a, i?m b kho?n 3 i?u 16 Ngh? ?nh s? 132/2020/N-CP.- Ch? ti?u  T? su?t l?i nhu?n s? d?ng x?c ?nh gi? giao d?ch li?n k?t + C?t (2): Ghi c?c t? su?t l?i nhu?n thu?n t? ho?t ?ng s?n xu?t kinh doanh trong k? kh?ng bao g?m ch?nh l?ch doanh thu v? chi ph? c?a ho?t ?ng t?i ch?nh tr?n doanh thu thu?n t?i c?c d?ng ch? ti?u (17.1), (17.2), (17.3), (17...) theo quy ?nh t?i i?m c kho?n 2 i?u 19 Ngh? ?nh s? 132/2020/N-CP.+ C?t (3), (4) v? (5): Ng??i n?p thu? ? tr?ng kh?ng k? khai.+ C?t 6: Ng??i n?p thu? k? khai gi? tr? L?i nhu?n thu?n t? ho?t ?ng s?n xu?t kinh doanh trong k? kh?ng bao g?m ch?nh l?ch doanh thu v? chi ph? c?a ho?t ?ng t?i ch?nh tr?n doanh thu thu?n ?i v?i l)nh v?c ho?t ?ng theo quy ?nh t?i i?m c kho?n 2 i?u 19 Ngh? ?nh s? 132/2020/N-CP.Tr??ng h?p ng??i n?p thu? th?c hi?n kinh doanh nhi?u h?n m?t l)nh v?c, theo d?i, h?ch to?n ri?ng doanh thu, chi ph? c?a t?ng l)nh v?c ho?c theo d?i, h?ch to?n ri?ng ??c doanh thu nh?ng kh?ng theo d?i, h?ch to?n ri?ng ??c chi ph? ph?t sinh c?a t?ng l)nh v?c th?c hi?n k? khai ri?ng theo t?ng l)nh v?c.Tr??ng h?p ng??i n?p thu? th?c hi?n kinh doanh nhi?u h?n m?t l)nh v?c kh?ng theo d?i, h?ch to?n ri?ng ??c doanh thu v? chi ph? c?a t?ng l)nh v?c th?c hi?n k? khai theo l)nh v?c c? t? su?t cao nh?t.c) Tr??ng h?p ng??i n?p thu? kh?ng ??c mi?n l?p H? s? x?c ?nh gi? giao d?ch li?n k?t theo quy ?nh t?i i?m a ho?c i?m c kho?n 2 i?u 19 Ngh? ?nh s? 132/2020/N-CP, k? khai nh? sau:- Ch? ti?u  Doanh thu b?n h?ng v? cung c?p d?ch v? :+ C?t (3) v? (4): Ghi t?ng gi? tr? c?a c?c giao d?ch cung c?p h?ng h?a, d?ch v? cho c?c b?n li?n k?t x?c ?nh gi? theo H? s? x?c ?nh gi? giao d?ch li?n k?t t?i C?t (3) v? theo APA t?i C?t (4).+ C?t (5): Ghi t?ng gi? tr? c?a c?c giao d?ch cung c?p h?ng h?a, d?ch v? cho c?c b?n ?c l?p theo gi? tr? ghi t?i s? k? to?n.+ C?t (6): Ghi t?ng gi? tr? ??c x?c ?nh theo c?ng th?c t?nh t?i Ph? l?c I ban h?nh k?m theo Ngh? ?nh s? 20/2025/N-CP.C?c ch? ti?u  Doanh thu b?n h?ng ho?, d?ch v? xu?t kh?u v?  C?c kho?n gi?m tr? doanh thu : Ng??i n?p thu? k? khai t??ng ?ng doanh thu b?n h?ng ho? v? cung c?p d?ch v? v? ghi theo h??ng d?n t??ng t? t?i ch? ti?u  Doanh thu b?n h?ng v? cung c?p d?ch v? .- Ch? ti?u  Doanh thu thu?n v? b?n h?ng v? cung c?p d?ch v? :+ C?t (3), (4), (5) v? (6): Ghi gi? tr? b?ng gi? tr? t??ng ?ng theo t?ng c?t t?i ch? ti?u  Doanh thu b?n h?ng v? cung c?p d?ch v? tr? (-) ch? ti?u  C?c kho?n gi?m tr? doanh thu .- Ch? ti?u  Gi? v?n h?ng b?n :+ C?t (3) v? (4): Ghi t?ng gi? tr? c?a gi? v?n h?ng b?n t??ng ?ng v?i doanh thu b?n h?ng v? cung c?p d?ch v? cho c?c b?n li?n k?t v? b?ng (=) t?ng gi? tr? ph?t sinh v?i c?c b?n li?n k?t x?c ?nh theo H? s? x?c ?nh gi? giao d?ch li?n k?t v? theo APA c?ng (+) gi? tr? giao d?ch ph?t sinh v?i c?c b?n ?c l?p ghi t?i s? k? to?n.+ C?t (5): Ghi t?ng gi? tr? c?a gi? v?n h?ng b?n t??ng ?ng v?i doanh thu b?n h?ng v? cung c?p d?ch v? cho c?c b?n ?c l?p v? b?ng (=) t?ng gi? tr? ph?t sinh v?i c?c b?n li?n k?t x?c ?nh theo H? s? x?c ?nh gi? giao d?ch li?n k?t v? theo APA c?ng (+) gi? tr? giao d?ch ph?t sinh v?i c?c b?n ?c l?p ghi t?i s? k? to?n.+ C?t (6): Ghi t?ng gi? tr? ??c x?c ?nh theo c?ng th?c t?nh t?i Ph? l?c I ban h?nh k?m theo Ngh? ?nh s? 20/2025/N-CP.- Ch? ti?u  L?i nhu?n g?p v? b?n h?ng v? cung c?p d?ch v? :+ C?t (3), (4), (5) v? (6) c? gi? tr? b?ng gi? tr? t??ng ?ng theo t?ng c?t t?i ch? ti?u  Doanh thu thu?n v? b?n h?ng v? cung c?p d?ch v? tr? (-) ch? ti?u  Gi? v?n h?ng b?n .- C?c ch? ti?u  Chi ph? b?n h?ng v?  Chi ph? qu?n l? doanh nghi?p :+ C?t (3) v? (4): Ghi t?ng gi? tr? c?a chi ph? b?n h?ng, chi ph? qu?n l? doanh nghi?p t??ng ?ng v?i doanh thu b?n h?ng v? cung c?p d?ch v? cho c?c b?n li?n k?t b?ng (=) t?ng gi? tr? ph?t sinh v?i c?c b?n li?n k?t x?c ?nh theo H? s? x?c ?nh gi? giao d?ch li?n k?t v? theo APA c?ng (+) gi? tr? giao d?ch ph?t sinh v?i c?c b?n ?c l?p ghi t?i s? k? to?n.+ C?t (5): Ghi t?ng gi? tr? c?a chi ph? b?n h?ng, chi ph? qu?n l? doanh nghi?p t??ng ?ng v?i doanh thu b?n h?ng v? cung c?p d?ch v? cho c?c b?n ?c l?p b?ng (=) t?ng gi? tr? ph?t sinh v?i c?c b?n li?n k?t x?c ?nh theo H? s? x?c ?nh gi? giao d?ch li?n k?t v? theo APA c?ng (+) gi? tr? giao d?ch ph?t sinh v?i c?c b?n ?c l?p ghi t?i s? k? to?n.+ C?t (6): Ghi t?ng gi? tr? ??c x?c ?nh theo c?ng th?c t?nh t?i Ph? l?c I ban h?nh k?m theo Ngh? ?nh s? 20/2025/N-CP.- ?i v?i c?c ch? ti?u chi ph? ph?t sinh trong ho?t ?ng s?n xu?t kinh doanh, ng??i n?p thu? theo d?i h?ch to?n v? ghi gi? tr? h?ch to?n, x?c ?nh ri?ng ?i v?i chi ph? t? b?n li?n k?t thu?c ph?m vi x?c ?nh gi? theo H? s? x?c ?nh gi? giao d?ch li?n k?t; theo APA v? giao d?ch v?i c?c b?n ?c l?p t??ng ?ng v?i c?t (3), (4) v? (5). Tr??ng h?p kh?ng x?c ?nh ri?ng ??c th? ng??i n?p thu? l?a ch?n ti?u th?c ph?n b? ph? h?p nh?t theo m?t ho?c m?t s? y?u t? nh? doanh thu, chi ph?, t?i s?n, nh?n l?c ho?c y?u t? kh?c ph? h?p v?i b?n ch?t ho?t ?ng v? ghi gi? tr? chi ph? ph?n b? v?o c?c ? t??ng ?ng (3), (4) v? (5).- Ch? ti?u  Doanh thu ho?t ?ng t?i ch?nh :+ C?t (3), (4) v? (5): Ng??i n?p thu? ? tr?ng kh?ng k? khai.+ C?t (6): Ghi t?ng gi? tr? doanh thu ho?t ?ng t?i ch?nh.- Ch? ti?u  L?i ti?n g?i v? l?i cho vay : Ghi gi? tr? ti?n l?i thu ??c t? ho?t ?ng cho vay t?nh v?o doanh thu ho?t ?ng t?i ch?nh trong k?.+ C?t (3), (4) v? (5): Ng??i n?p thu? ? tr?ng kh?ng k? khai.+ C?t (6): Ghi t?ng gi? tr? theo x?c ?nh t?i H? s? x?c ?nh gi? giao d?ch li?n k?t, theo APA ?i v?i giao d?ch ph?t sinh v?i c?c b?n li?n k?t v? gi? tr? ghi t?i s? k? to?n ?i v?i giao d?ch ph?t sinh v?i c?c b?n ?c l?p.- Ch? ti?u  Chi ph? t?i ch?nh :+ C?t (3), (4) v? (5): Ng??i n?p thu? ? tr?ng kh?ng k? khai.+ C?t (6): Ghi t?ng gi? tr? chi ph? ho?t ?ng t?i ch?nh.- Ch? ti?u  Chi ph? l?i ti?n vay d?ng cho ho?t ?ng s?n xu?t, kinh doanh : Ghi gi? tr? chi ph? l?i vay t?nh v?o chi ph? t?i ch?nh trong k?.+ C?t (3), (4) v? (5): Ng??i n?p thu? ? tr?ng kh?ng k? khai.+ C?t (6): Ghi t?ng gi? tr? theo x?c ?nh t?i H? s? x?c ?nh gi? giao d?ch li?n k?t, theo APA ?i v?i giao d?ch ph?t sinh v?i c?c b?n li?n k?t v? gi? tr? ghi t?i s? k? to?n ?i v?i giao d?ch ph?t sinh v?i c?c b?n ?c l?p.- Ch? ti?u  Chi ph? kh?u hao ph?t sinh trong k? :+ C?t (3), (4) v? (5): Ng??i n?p thu? ? tr?ng kh?ng k? khai.+ C?t (6): Ghi t?ng gi? tr? chi ph? kh?u hao ? t?nh v?o chi ph? trong k? v? ??c x?c ?nh b?ng t?ng gi? tr? chi ph? kh?u hao ? t?nh v?o gi? v?n h?ng b?n, chi ph? b?n h?ng v? chi ph? qu?n l? doanh nghi?p.- Ch? ti?u  L?i nhu?n thu?n t? ho?t ?ng s?n xu?t kinh doanh trong k? :+ C?t (3), (4) v? (5): Ng??i n?p thu? ? tr?ng kh?ng k? khai.+ C?t (6): Ghi gi? tr? b?ng gi? tr? t??ng ?ng theo t?ng c?t t?i ch? ti?u  L?i nhu?n g?p v? b?n h?ng v? cung c?p d?ch v? tr? (-) ch? ti?u  Chi ph? b?n h?ng tr? (-) ch? ti?u  Chi ph? qu?n l? doanh nghi?p c?ng (+) ch? ti?u  Doanh thu t?i ch?nh tr? (-) ch? ti?u  Chi ph? t?i ch?nh .- Ch? ti?u  L?i nhu?n thu?n t? ho?t ?ng s?n xu?t kinh doanh trong k? kh?ng bao g?m ch?nh l?ch doanh thu v? chi ph? c?a ho?t ?ng t?i ch?nh :+ C?t (3), (4), (5) v? (6): Ghi gi? tr? b?ng gi? tr? t??ng ?ng theo t?ng c?t t?i ch? ti?u  L?i nhu?n g?p v? b?n h?ng v? cung c?p d?ch v? tr? (-) ch? ti?u  Chi ph? b?n h?ng tr? (-) ch? ti?u  Chi ph? qu?n l? doanh nghi?p .- Ch? ti?u  T?ng l?i nhu?n thu?n t? ho?t ?ng kinh doanh c?ng chi ph? l?i vay sau khi tr? l?i ti?n g?i v? l?i cho vay trong k? c?ng chi ph? kh?u hao trong k? :+ C?t (3), (4) v? (5): Ng??i n?p thu? ? tr?ng kh?ng k? khai.+ C?t (6): Ghi gi? tr? b?ng gi? tr? ch? ti?u  L?i nhu?n thu?n t? ho?t ?ng s?n xu?t kinh doanh c?ng (+) ch? ti?u  Chi ph? l?i vay tr? (-) ch? ti?u  L?i ti?n g?i v? l?i cho vay c?ng (+) ch? ti?u  Chi ph? kh?u hao .- Ch? ti?u  T? l? chi ph? l?i vay sau khi tr? l?i ti?n g?i v? l?i cho vay ph?t sinh trong k? tr?n t?ng l?i nhu?n thu?n t? ho?t ?ng kinh doanh c?ng chi ph? l?i vay sau khi tr? l?i ti?n g?i v? l?i cho vay trong k? c?ng chi ph? kh?u hao trong k? :+ C?t (3), (4) v? (5): Ng??i n?p thu? ? tr?ng kh?ng k? khai.+ C?t (6): Ghi gi? tr? t? l? ph?n trm b?ng (=) gi? tr? [ch? ti?u  Chi ph? l?i ti?n vay tr? (-) ch? ti?u  L?i ti?n g?i v? l?i cho vay ] chia (:) gi? tr? ch? ti?u  T?ng l?i nhu?n thu?n t? ho?t ?ng kinh doanh c?ng chi ph? l?i vay sau khi tr? l?i ti?n g?i v? l?i cho vay trong k? c?ng chi ph? kh?u hao trong k? .- Ch? ti?u  T? su?t l?i nhu?n s? d?ng x?c ?nh gi? giao d?ch li?n k?t :+ C?t (2): Ghi c?c t? su?t l?i nhu?n ?p d?ng ? i?u ch?nh, x?c ?nh gi? giao d?ch li?n k?t t?i c?c d?ng ch? ti?u (17.1), (17.2), (17.3),... t??ng ?ng v?i ph??ng ph?p x?c ?nh gi? giao d?ch li?n k?t theo quy ?nh t?i i?u 13, i?u 14, i?u 15 Ngh? ?nh s? 132/2020/N-CP.+ C?t (3) v? (4): Ghi gi? tr? t? su?t l?i nhu?n s? d?ng x?c ?nh gi? giao d?ch li?n k?t theo H? s? x?c ?nh gi? giao d?ch li?n k?t t?i C?t (3) v? theo APA t?i C?t (4).+ C?t (5) v? (6): Ng??i n?p thu? ? tr?ng kh?ng k? khai.V? d?:+ Ng??i n?p thu? s? d?ng ph??ng ph?p so s?nh t? su?t l?i nhu?n thu?n v? ?p d?ng L?i nhu?n thu?n t? ho?t ?ng s?n xu?t kinh doanh trong k? kh?ng bao g?m ch?nh l?ch doanh thu v? chi ph? c?a ho?t ?ng t?i ch?nh tr?n t?ng chi ph? ? x?c ?nh l?i nhu?n thu?n trong k? t?nh thu?, t?i C?t (2) ch? ti?u (17.1): Ghi L?i nhu?n thu?n t? ho?t ?ng s?n xu?t kinh doanh trong k? kh?ng bao g?m ch?nh l?ch doanh thu v? chi ph? c?a ho?t ?ng t?i ch?nh tr?n t?ng chi ph? v? k? khai m?c t? su?t t??ng ?ng theo H? s? x?c ?nh gi? giao d?ch li?n k?t t?i C?t (3) v? theo APA t?i C?t (4).+ Ng??i n?p thu? s? d?ng ph??ng ph?p so s?nh t? su?t l?i nhu?n thu?n v? ?p d?ng L?i nhu?n thu?n t? ho?t ?ng s?n xu?t kinh doanh trong k? kh?ng bao g?m ch?nh l?ch doanh thu v? chi ph? c?a ho?t ?ng t?i ch?nh tr?n t?ng chi ph? ?i v?i ho?t ?ng s?n xu?t theo H? s? x?c ?nh gi? giao d?ch li?n k?t; L?i nhu?n thu?n t? ho?t ?ng s?n xu?t kinh doanh trong k? kh?ng bao g?m ch?nh l?ch doanh thu v? chi ph? c?a ho?t ?ng t?i ch?nh tr?n doanh thu thu?n ?i v?i ho?t ?ng ph?n ph?i theo APA, t?i C?t (2) ch? ti?u (17.1) v? (17.2): Ghi L?i nhu?n thu?n t? ho?t ?ng s?n xu?t kinh doanh trong k? kh?ng bao g?m ch?nh l?ch doanh thu v? chi ph? c?a ho?t ?ng t?i ch?nh tr?n t?ng chi ph? ?i v?i ho?t ?ng s?n xu?t t?i ch? ti?u (17.1) v? k? khai t? su?t t??ng ?ng t?i C?t (3); ghi L?i nhu?n thu?n t? ho?t ?ng s?n xu?t kinh doanh trong k? kh?ng bao g?m ch?nh l?ch doanh thu v? chi ph? c?a ho?t ?ng t?i ch?nh tr?n doanh thu thu?n ?i v?i ho?t ?ng ph?n ph?i t?i ch? ti?u (17.2) v? k? khai t? su?t t??ng ?ng t?i C?t (4).- Tr??ng h?p ng??i n?p thu? th?c hi?n nhi?u ch?c nng s?n xu?t, kinh doanh v? T? su?t l?i nhu?n s? d?ng x?c ?nh gi? giao d?ch li?n k?t kh?c nhau th? k? khai K?t qu? s?n xu?t kinh doanh sau khi x?c ?nh gi? giao d?ch li?n k?t ri?ng ?i v?i t?ng ch?c nng s?n xu?t, kinh doanh.2. D?nh cho ng??i n?p thu? thu?c c?c ng?nh ng?n h?ng, t?n d?ng:- Ch? ti?u  Thu nh?p l?i v? c?c kho?n thu nh?p t??ng t? :+ C?t (3), (4) v? (5): Ghi t?ng gi? tr? c?a thu nh?p l?i v? c?c kho?n thu nh?p t??ng t? t? c?c b?n li?n k?t kh?ng k? APA x?c ?nh theo H? s? x?c ?nh gi? giao d?ch li?n k?t t?i C?t (3), theo APA t?i C?t (4) v? theo gi? tr? ghi s? k? to?n ph?t sinh v?i b?n ?c l?p t?i C?t (5).+ C?t (6): Ghi t?ng gi? tr? ??c x?c ?nh theo c?ng th?c t?nh t?i Ph? l?c I ban h?nh k?m theo Ngh? ?nh s? 20/2025/N-CP.- Ch? ti?u  Chi ph? l?i v? c?c kho?n chi ph? t??ng t? :+ C?t (3) v? (4): Ghi t?ng gi? tr? Chi tr? l?i v? c?c kho?n chi ph? t??ng t? t??ng ?ng v?i Thu nh?p l?i v? c?c kho?n thu nh?p t??ng t? thu ??c t? c?c b?n li?n k?t v? b?ng (=) t?ng gi? tr? ph?t sinh v?i c?c b?n li?n k?t x?c ?nh theo H? s? x?c ?nh gi? giao d?ch li?n k?t v? theo APA c?ng (+) gi? tr? giao d?ch ph?t sinh v?i c?c b?n ?c l?p ghi t?i s? k? to?n.+ C?t (5): Ghi t?ng gi? tr? Chi tr? l?i v? c?c kho?n chi ph? t??ng t? t??ng ?ng v?i Thu nh?p l?i v? c?c kho?n thu nh?p t??ng t? thu ??c t? c?c b?n ?c l?p b?ng (=) t?ng gi? tr? ph?t sinh v?i c?c b?n li?n k?t x?c ?nh theo H? s? x?c ?nh gi? giao d?ch li?n k?t v? theo APA c?ng (+) gi? tr? giao d?ch ph?t sinh v?i c?c b?n ?c l?p ghi t?i s? k? to?n.+ C?t (6): Ghi t?ng gi? tr? ??c x?c ?nh theo c?ng th?c t?nh t?i Ph? l?c I ban h?nh k?m theo Ngh? ?nh s? 20/2025/N-CP.- Ch? ti?u  Thu nh?p l?i thu?n :C?t (3), (4), (5) v? (6): Ghi gi? tr? b?ng (=) gi? tr? t??ng ?ng theo t?ng c?t t?i ch? ti?u Thu nh?p l?i v? c?c kho?n thu nh?p t??ng t? tr? (-) ch? ti?u Chi tr? l?i v? c?c kho?n chi ph? t??ng t?.- Ch? ti?u  Thu nh?p t? ho?t ?ng d?ch v? : Ghi theo h??ng d?n t??ng t? t?i ch? ti?u Thu nh?p l?i v? c?c kho?n thu nh?p t??ng t?.- Ch? ti?u  Chi ph? ho?t ?ng d?ch v? : Ghi theo h??ng d?n t??ng t? t?i ch? ti?u Chi tr? l?i v? c?c kho?n chi ph? t??ng t?.- Ch? ti?u  L?i/l? thu?n t? ho?t ?ng d?ch v? :C?t (3), (4), (5) v? (6): Ghi gi? tr? b?ng (=) gi? tr? t??ng ?ng theo t?ng c?t t?i ch? ti?u  Thu nh?p t? ho?t ?ng d?ch v? tr? (-) ch? ti?u  Chi ph? ho?t ?ng d?ch v? .- C?c ch? ti?u  L?i/l? thu?n t? ho?t ?ng kinh doanh ngo?i h?i ,  L?i/l? thu?n t? mua b?n ch?ng kho?n kinh doanh ,  L?i/l? thu?n t? mua b?n ch?ng kho?n ?u t? : Ghi theo h??ng d?n t??ng t? t?i ch? ti?u  Thu nh?p l?i v? c?c kho?n thu nh?p t??ng t? .- Ch? ti?u  Thu nh?p t? ho?t ?ng kh?c : Ghi theo h??ng d?n t??ng t? t?i ch? ti?u  Thu nh?p l?i v? c?c kho?n thu nh?p t??ng t? .- Ch? ti?u  Chi ph? ho?t ?ng kh?c : Ghi theo h??ng d?n t??ng t? t?i ch? ti?u Chi tr? l?i v? c?c kho?n chi ph? t??ng t?.- Ch? ti?u  L?i/l? thu?n t? ho?t ?ng kh?c :C?t (3), (4), (5) v? (6): Ghi gi? tr? b?ng (=) gi? tr? t??ng ?ng theo t?ng c?t t?i ch? ti?u  Thu nh?p t? ho?t ?ng kh?c tr? (-) ch? ti?u  Chi ph? ho?t ?ng kh?c .- Ch? ti?u  Thu nh?p t? g?p v?n, mua c? ph?n : Ghi theo h??ng d?n t??ng t? t?i ch? ti?u  Thu nh?p l?i v? c?c kho?n thu nh?p t??ng t? .- Ch? ti?u  Chi ph? ho?t ?ng : Ghi theo h??ng d?n t??ng t? t?i ch? ti?u  Chi tr? l?i v? c?c kho?n chi ph? t??ng t? .- Ch? ti?u  Chi ph? d? ph?ng r?i ro t?n d?ng :+ C?t (3), (4) v? (5): Ghi t?ng gi? tr? chi ph? d? ph?ng r?i ro t?n d?ng t??ng ?ng v?i thu nh?p v? c?c kho?n thu c? t?nh ch?t l? doanh thu t?i C?t (3), (4) v? (5) ??c tr?ch l?p d? ph?ng.+ C?t (6): Ghi t?ng gi? tr? ??c x?c ?nh theo c?ng th?c t?nh t?i Ph? l?c I ban h?nh k?m theo Ngh? ?nh s? 20/2025/N-CP.- ?i v?i c?c ch? ti?u chi ph? ph?t sinh trong ho?t ?ng kinh doanh, ng??i n?p thu? h?ch to?n, x?c ?nh ri?ng t??ng ?ng v?i t?ng kho?n thu c? t?nh ch?t l? doanh thu t?i c?c c?t (3), (4), (5) v? ghi gi? tr? ??c h?ch to?n, x?c ?nh ri?ng. Tr??ng h?p kh?ng x?c ?nh ri?ng ??c th? ng??i n?p thu? l?a ch?n ti?u th?c ph?n b? ph? h?p nh?t theo m?t ho?c m?t s? y?u t? nh? doanh thu, chi ph?, t?i s?n, nh?n l?c ho?c y?u t? kh?c ph? h?p v?i b?n ch?t ho?t ?ng v? ghi gi? tr? chi ph? ph?n b? v?o c?c ? t??ng ?ng (3), (4) v? (5).- Ch? ti?u  T?ng l?i nhu?n tr??c thu? : Ph?n ?nh t?ng s? l?i nhu?n th?c hi?n tr??c thu? c?a t? ch?c ng?n h?ng, t?n d?ng trong k? t?nh thu? v? ??c x?c ?nh nh? sau:+ C?t (3), (4), (5) v? (6): Ghi gi? tr? b?ng (=) gi? tr? t??ng ?ng theo t?ng c?t t?i ch? ti?u  Thu nh?p l?i thu?n c?ng (+) ch? ti?u  L?i/l? thu?n t? ho?t ?ng d?ch v? c?ng (+) ch? ti?u  L?i/l? thu?n t? ho?t ?ng kinh doanh ngo?i h?i c?ng (+) ch? ti?u  L?i/l? thu?n t? mua b?n ch?ng kho?n kinh doanh c?ng (+) ch? ti?u  L?i/l? thu?n t? mua b?n ch?ng kho?n ?u t? c?ng (+) ch? ti?u  L?i/l? thu?n t? ho?t ?ng kh?c c?ng (+) ch? ti?u  Thu nh?p t? g?p v?n, mua c? ph?n tr? (-) ch? ti?u  Chi ph? ho?t ?ng tr? (-) ch? ti?u  Chi ph? d? ph?ng r?i ro t?n d?ng .- Ch? ti?u:  L?i nhu?n thu?n t? ho?t ?ng s?n xu?t kinh doanh :+ C?t (3), (4), (5) v? (6): Ghi gi? tr? b?ng gi? tr? t??ng ?ng theo t?ng c?t t?i ch? ti?u  T?ng l?i nhu?n tr??c thu? tr? (-) ch? ti?u  L?i/l? thu?n t? ho?t ?ng kh?c .- Ch? ti?u  T? su?t l?i nhu?n s? d?ng x?c ?nh gi? giao d?ch li?n k?t :+ C?t (2): Ghi c?c t? su?t l?i nhu?n ?p d?ng ? i?u ch?nh, x?c ?nh gi? giao d?ch li?n k?t t?i c?c d?ng ch? ti?u (18.1), (18.2), (18.3) ... t??ng ?ng v?i ph??ng ph?p x?c ?nh gi? giao d?ch li?n k?t theo quy ?nh t?i i?u 13, i?u 14, i?u 15 Ngh? ?nh s? 132/2020/N-CP.+ C?t (3) v? (4): Ghi gi? tr? t? su?t l?i nhu?n ?p d?ng x?c ?nh gi? giao d?ch li?n k?t theo H? s? x?c ?nh gi? giao d?ch li?n k?t t?i C?t (3) v? theo APA t?i C?t (4).+ C?t (5) v? (6): Ng??i n?p thu? ? tr?ng kh?ng k? khai.3. D?nh cho ng??i n?p thu? l? c?c c?ng ty ch?ng kho?n:a) Tr??ng h?p ng??i n?p thu? ? k? khai ?nh d?u (x) v?o C?t 3 t?i d?ng 2a M?c II Ph? l?c I k?m theo Ngh? ?nh s? 20/2025/N-CP, th?c hi?n k? khai theo h??ng d?n nh? sau:- C?c ch? ti?u t?i d?ng (1.1.a), (1.1.b), (1.1.c), (1.2), (1.3), (1.4), (1.5), (1.6), (1.7), (1.8), (1.9), (1.10), (1.11), (2.1.a), (2.1.b), (2.1.c), (2.2), (2.3), (2.4), (2.5), (2.6), (2.7), (2.8), (2.9), (2.10), (2.11), (2.12), (3.1), (3.2), (3.3), (3.4), (4.1), (4.2), (4.3), (4.4), (4.5), (5), (6), (7), v? (10):+ C?t (3), (4) v? (5): Ng??i n?p thu? ? tr?ng kh?ng k? khai.+ C?t (6): Ghi gi? tr? ??c x?c ?nh t? s? li?u t?i B?o c?o t?i ch?nh.- Ch? ti?u t?i d?ng (15): Ng??i n?p thu? ? tr?ng kh?ng k? khai.b) Tr??ng h?p ng??i n?p thu? kh?ng ??c mi?n l?p H? s? x?c ?nh gi? giao d?ch li?n k?t theo quy ?nh t?i i?m a kho?n 2 i?u 19 Ngh? ?nh s? 132/2020/N-CP, k? khai nh? sau:- C?c ch? ti?u t?i d?ng (1.1.a), (1.1.b), (1.1.c), (1.2), (1.3), (1.4), (1.5), (1.6), (1.7), (1.8), (1.9), (1.10), (1.11), (2.1.a), (2.1.b), (2.1.c), (2.2), (2.3), (2.4), (2.5), (2.6), (2.7), (2.8), (2.9), (2.10), (2.11), (2.12), (3.1), (3.2), (3.3), (3.4), (4.1), (4.2), (4.3), (4.4), (4.5), (5), (6) v? (10):+ C?t (3), (4) v? (5): Ghi t?ng gi? tr? c?a thu nh?p l?i v? c?c kho?n thu nh?p t??ng t? t? c?c b?n li?n k?t kh?ng k? APA x?c ?nh theo H? s? x?c ?nh gi? giao d?ch li?n k?t t?i C?t (3), theo APA t?i C?t (4) v? theo gi? tr? ghi s? k? to?n ph?t sinh v?i b?n ?c l?p t?i C?t (5).+ C?t (6): Ghi t?ng gi? tr? ??c x?c ?nh theo c?ng th?c t?nh t?i Ph? l?c I ban h?nh k?m theo Ngh? ?nh s? 20/2025/N-CP.- ?i v?i c?c ch? ti?u chi ph? ph?t sinh trong k?, ng??i n?p thu? theo d?i h?ch to?n v? ghi gi? tr? h?ch to?n, x?c ?nh ri?ng ?i v?i chi ph? t? b?n li?n k?t thu?c ph?m vi x?c ?nh gi? theo H? s? x?c ?nh gi? giao d?ch li?n k?t; theo APA v? giao d?ch v?i c?c b?n ?c l?p t??ng ?ng v?i c?t (3), (4) v? (5). Tr??ng h?p kh?ng x?c ?nh ri?ng ??c th? ng??i n?p thu? l?a ch?n ti?u th?c ph?n b? ph? h?p nh?t theo m?t ho?c m?t s? y?u t? nh? doanh thu, chi ph?, t?i s?n, nh?n l?c ho?c y?u t? kh?c ph? h?p v?i b?n ch?t ho?t ?ng v? ghi gi? tr? chi ph? ph?n b? v?o c?c ? t??ng ?ng (3), (4) v? (5).- Ch? ti?u  T?ng l?i nhu?n thu?n t? ho?t ?ng kinh doanh trong k? c?ng chi ph? l?i vay sau khi tr? l?i ti?n g?i v? l?i cho vay ph?t sinh trong k? c?ng chi ph? kh?u hao ph?t sinh trong k? :+ C?t (3), (4) v? (5): Ng??i n?p thu? ? tr?ng kh?ng k? khai.+ C?t (6): Ghi gi? tr? b?ng gi? tr? ch? ti?u  K?t qu? ho?t ?ng c?ng (+) ch? ti?u  T?ng Chi ph? l?i vay ph?t sinh trong k? tr? (-)  T?ng l?i ti?n g?i v? l?i cho vay ph?t sinh trong k? c?ng (+) ch? ti?u  Chi ph? kh?u hao ph?t sinh trong k? .- Ch? ti?u  T? l? chi ph? l?i vay sau khi tr? l?i ti?n g?i v? l?i cho vay ph?t sinh trong k? tr?n t?ng l?i nhu?n thu?n t? ho?t ?ng kinh doanh c?ng chi ph? l?i vay sau khi tr? l?i ti?n g?i v? l?i cho vay trong k? c?ng chi ph? kh?u hao ph?t sinh trong k? :+ C?t (3), (4) v? (5): Ng??i n?p thu? ? tr?ng kh?ng k? khai.+ C?t (6): Ghi gi? tr? t? l? ph?n trm b?ng (=) gi? tr? (ch? ti?u  T?ng Chi ph? l?i ti?n vay tr? (-) ch? ti?u  T?ng l?i ti?n g?i v? l?i cho vay ] chia (:) gi? tr? ch? ti?u  L?i nhu?n thu?n t? ho?t ?ng kinh doanh c?ng chi ph? l?i vay c?ng chi ph? kh?u hao ph?t sinh trong k? .- Ch? ti?u  T? su?t l?i nhu?n s? d?ng x?c ?nh gi? giao d?ch li?n k?t :+ C?t (2): Ghi c?c t? su?t l?i nhu?n ?p d?ng ? i?u ch?nh, x?c ?nh gi? giao d?ch li?n k?t t?i c?c d?ng ch? ti?u (15.1), (15.2) (15.3), ... t??ng ?ng v?i ph??ng ph?p x?c ?nh gi? giao d?ch li?n k?t theo quy ?nh t?i kho?n 2 v? 3 i?u 13, i?u 14, i?u 15 Ngh? ?nh s? 132/2020/N-CP.+ C?t (3) v? (4): Ghi gi? tr? t? su?t l?i nhu?n ?p d?ng x?c ?nh gi? giao d?ch li?n k?t theo H? s? x?c ?nh gi? giao d?ch li?n k?t t?i C?t (3) v? theo APA t?i C?t (4).+ C?t (5) v? (6): Ng??i n?p thu? ? tr?ng kh?ng k? khai.? HYPERLINK \l "_ftnref1" [1] Ng??i n?p thu? ?nh d?u  x v?o c?t h?nh th?c quan h? li?n k?t k? khai theo quy ?nh t?i kho?n 2 i?u 5 Ngh? ?nh s? 132/2020/N-CP ng?y 05 th?ng 11 nm 2020 c?a Ch?nh ph? ??c v? i?u 1 Ngh? ?nh s? 20/2025/N-CP ng?y 10 th?ng 02 nm 2025 c?a Ch?nh ph?. Tr??ng h?p b?n li?n k?t thu?c nhi?u h?n m?t h?nh th?c quan h? li?n k?t, ng??i n?p thu? ?nh d?u  x v?o c?c ? t??ng ?ng. HYPERLINK \l "_ftnref2" [2] Ng??i n?p thu? ?nh d?u  x v?o d?ng tr??ng h?p mi?n tr? ?p d?ng t??ng ?ng. HYPERLINK \l "_ftnref3" [3] Gi? tr? ph?n b? cho c? s? th??ng tr? c?n k? khai v? ch? th?ch r? l? ph?n b? doanh thu hay chi ph? cho c? s? th??ng tr?. 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