{"id":1997,"date":"2023-08-30T11:23:03","date_gmt":"2023-08-30T02:23:03","guid":{"rendered":"https:\/\/www.i-glocal.com\/?page_id=1997"},"modified":"2023-08-30T11:23:35","modified_gmt":"2023-08-30T02:23:35","slug":"transfer-pricing","status":"publish","type":"page","link":"https:\/\/www.i-glocal.com\/vi\/ourservices\/transfer-pricing\/","title":{"rendered":"Transfer Pricing"},"content":{"rendered":"<dl class=\"business_box01\">\n<dt>\n<ul class=\"business_box01_slider\">\n<li><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.i-glocal.com\/wp-content\/themes\/igl\/images\/transfer-pricing_img01.jpg\" alt=\"I-GLOCAL h\u1ed7 tr\u1ee3 ph\u00e2n t\u00edch \u0111\u00e1nh gi\u00e1 r\u1ee7i ro v\u00e0 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1   giao d\u1ecbch li\u00ean k\u1ebft d\u1ef1a tr\u00ean quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u00e0 nh\u1eefng kinh nghi\u1ec7m th\u1ef1c ti\u1ec5n t\u1ea1i Vi\u1ec7t Nam.\" width=\"1300\" height=\"500\"><\/li>\n<\/ul>\n<\/dt>\n<dd>I-GLOCAL h\u1ed7 tr\u1ee3 ph\u00e2n t\u00edch \u0111\u00e1nh gi\u00e1 r\u1ee7i ro v\u00e0 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft <br class=\"box_pc\">d\u1ef1a tr\u00ean quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u00e0 nh\u1eefng kinh nghi\u1ec7m th\u1ef1c ti\u1ec5n t\u1ea1i Vi\u1ec7t Nam.<\/dd>\n<\/dl>\n<ul class=\"anchor_link pmi_anchor_link\">\n<li><a href=\"#transfer-pricing_ttl01\">X\u00e1c \u0111\u1ecbnh gi\u00e1 <br \/>chuy\u1ec3n nh\u01b0\u1ee3ng<\/a><\/li>\n<li><a href=\"#transfer-pricing_ttl02\">R\u1ee7i ro v\u1ec1 thu\u1ebf <br \/>li\u00ean quan \u0111\u1ebfn gi\u00e1 <br \/>chuy\u1ec3n nh\u01b0\u1ee3ng trong <br \/>giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li>\n<li><a href=\"#transfer-pricing_ttl03\">Ph\u1ea1m vi h\u1ed7 tr\u1ee3 <br \/>t\u1eeb I-GLOCAL<\/a><\/li>\n<\/ul>\n<h3 id=\"transfer-pricing_ttl01\" class=\"ttl3_02 tax_ttl3\">X\u00e1c \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng<\/h3>\n<section class=\"clearfix\">\n<p class=\"transfer-pricing_txt00\">Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch v\u1ec1 x\u00e1c \u0111\u1ecbnh gi\u00e1 trong giao d\u1ecbch li\u00ean k\u1ebft gi\u1eefa c\u00e1c b\u00ean li\u00ean quan (c\u00f4ng ty trong t\u1eadp \u0111o\u00e0n, c\u1ed5 \u0111\u00f4ng l\u1edbn, v.v.) so v\u1edbi gi\u00e1 khi giao d\u1ecbch v\u1edbi b\u00ean th\u1ee9 ba c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem l\u00e0 h\u00e0nh vi tr\u1ed1n thu\u1ebf qu\u1ed1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p class=\"transfer-pricing_txt00\">V\u00ed d\u1ee5: do thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p gi\u1eefa Nh\u1eadt B\u1ea3n v\u00e0 Vi\u1ec7t Nam kh\u00e1c nhau, khi ph\u00e1t sinh c\u00e1c s\u1ea3n ph\u1ea9m m\u00e0 c\u00f4ng ty con t\u1ea1i Vi\u1ec7t Nam s\u1ea3n xu\u1ea5t v\u00e0 b\u00e1n l\u1ea1i cho c\u00f4ng ty m\u1eb9 t\u1ea1i Nh\u1eadt B\u1ea3n, sau \u0111\u00f3 b\u00e1n cho kh\u00e1ch h\u00e0ng b\u00ean ngo\u00e0i, th\u00ec l\u1ee3i nhu\u1eadn (bi\u00ean l\u1ee3i nhu\u1eadn) c\u1ee7a c\u00f4ng ty con Vi\u1ec7t Nam v\u00e0 c\u00f4ng ty con Nh\u1eadt B\u1ea3n c\u00f4ng ty m\u1eb9 c\u00f3 th\u1ec3 b\u1ecb t\u00e1c \u0111\u1ed9ng b\u1eb1ng c\u00e1ch \u1ea5n \u0111\u1ecbnh gi\u00e1 b\u00e1n n\u1ed9i b\u1ed9 trong c\u00f9ng t\u1eadp \u0111o\u00e0n.<\/p>\n<p class=\"transfer-pricing_txt00\">\u0110\u1ec3 ng\u0103n ch\u1eb7n h\u00e0nh vi thu l\u1ee3i nhu\u1eadn l\u1edbn \u1edf c\u00e1c qu\u1ed1c gia c\u00f3 thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ea5p v\u00e0 c\u1ed1 t\u00ecnh gi\u1ea3m chi ph\u00ed thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a c\u1ea3 t\u1eadp \u0111o\u00e0n, nhi\u1ec1u quy \u0111\u1ecbnh to\u00e0n c\u1ea7u v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft to\u00e0n c\u1ea7u \u0111\u00e3 \u0111\u01b0\u1ee3c ban h\u00e0nh, d\u1ef1a tr\u00ean h\u01b0\u1edbng d\u1eabn ch\u1ee7 y\u1ebfu b\u1edfi OECD<\/p>\n<p class=\"center\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.i-glocal.com\/wp-content\/themes\/igl\/images\/transfer-pricing_img02-vi.jpg\" width=\"790\" height=\"498\" alt=\"X\u00e1c \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng\"><\/p>\n<\/section>\n<h3 id=\"transfer-pricing_ttl02\" class=\"ttl3_02 tax_ttl3\">R\u1ee7i ro v\u1ec1 thu\u1ebf li\u00ean quan \u0111\u1ebfn gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng trong giao d\u1ecbch li\u00ean k\u1ebft<\/h3>\n<section class=\"clearfix\">\n<p class=\"transfer-pricing_txt00\">Vi\u1ec7t Nam hi\u1ec7n ch\u01b0a l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a T\u1ed5 ch\u1ee9c h\u1ee3p t\u00e1c v\u00e0 ph\u00e1t tri\u1ec3n kinh t\u1ebf th\u1ebf gi\u1edbi (OECD), nh\u01b0ng v\u1ec1 c\u01a1 b\u1ea3n \u0111ang \u00e1p d\u1ee5ng c\u00e1c h\u01b0\u1edbng d\u1eabn c\u1ee7a OECD v\u1ec1 x\u00e1c \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng. C\u00e1c c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u nh\u1ea5t \u0111\u1ecbnh d\u1ef1a theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP hi\u1ec7n h\u00e0nh (t\u00ednh \u0111\u1ebfn th\u00e1ng 05\/2023) s\u1ebd thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (H\u1ed3 s\u01a1 qu\u1ed1c gia &#8211; LF, H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u &#8211; MF, B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia &#8211; CbCR).<\/p>\n<p class=\"transfer-pricing_txt00\">Trong thanh tra thu\u1ebf, xu h\u01b0\u1edbng ch\u1ec9 ra c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn chuy\u1ec3n gi\u00e1 ng\u00e0y c\u00e0ng t\u0103ng. V\u00ec v\u1eady, n\u1ebfu c\u00f4ng ty kh\u00f4ng l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft trong khi c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i l\u1eadp, th\u00ec c\u00f4ng ty \u0111\u00f3 c\u00f3 nguy c\u01a1 b\u1ecb c\u01a1 quan thu\u1ebf khoanh v\u00f9ng l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng r\u1ee7i ro cao v\u00e0 c\u00f3 r\u1ee7i ro b\u1ecb truy thu s\u1ed1 ti\u1ec1n thu\u1ebf l\u1edbn.<\/p>\n<div class=\"under_framemain transfer-pricing_framemain\">\n<p class=\"under_framemain_ttl\">Nh\u1eefng \u0111i\u1ec3m l\u01b0u \u00fd v\u00e0 r\u1ee7i ro li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/p>\n<ul class=\"list01\">\n<li>C\u00f3 tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty con t\u1ea1i Vi\u1ec7t Nam thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, m\u1eb7c d\u00f9 c\u00f4ng ty m\u1eb9 Nh\u1eadt B\u1ea3n kh\u00f4ng c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i chu\u1ea9n b\u1ecb.<\/li>\n<li>R\u1ee7i ro \u0111\u00e1ng lo ng\u1ea1i li\u00ean quan t\u1edbi danh ti\u1ebfng c\u1ee7a t\u1eadp \u0111o\u00e0n n\u1ebfu kh\u00f4ng tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf ph\u00f9 h\u1ee3p.<br \/>\n(Th\u1eadm ch\u00ed trong tr\u01b0\u1eddng h\u1ee3p b\u1ecb truy thu thu\u1ebf do x\u00e1c \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng, c\u00f4ng ty m\u1eb9 v\u1eabn c\u00f3 r\u1ee7i ro b\u1ecb b\u00e1o c\u00e1o l\u00e0 &#8220;tr\u1ed1n thu\u1ebf \u1edf c\u00e1c c\u00f4ng ty con t\u1ea1i n\u01b0\u1edbc ngo\u00e0i&#8221;)<\/li>\n<\/ul>\n<\/div>\n<p class=\"transfer-pricing_frame01\">Tr\u01b0\u1edbc khi b\u1ecb thanh tra thu\u1ebf, c\u00f4ng ty c\u1ea7n ph\u1ea3i ki\u1ec3m tra l\u1ea1i c\u00e1c quy \u0111\u1ecbnh v\u1ec1 <br \/>ngh\u0129a v\u1ee5 l\u1eadp v\u00e0 l\u01b0u gi\u1eef h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a c\u00f4ng ty con <br \/>t\u1ea1i Vi\u1ec7t Nam, \u0111\u1ed3ng th\u1eddi ki\u1ec3m tra ch\u00ednh s\u00e1ch gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng <br \/>gi\u1eefa c\u00e1c c\u00f4ng ty trong c\u00f9ng t\u1eadp \u0111o\u00e0n.<\/p>\n<\/section>\n<h3 id=\"transfer-pricing_ttl03\" class=\"ttl3_02 tax_ttl3\">Ph\u1ea1m vi h\u1ed7 tr\u1ee3 t\u1eeb I-GLOCAL<\/h3>\n<section class=\"clearfix\">\n<p class=\"transfer-pricing_txt00\">I-GLOCAL c\u00f3 \u0111\u1ed9i ng\u0169 h\u1ed7 tr\u1ee3 x\u00e1c \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ea1i H\u00e0 N\u1ed9i v\u00e0 TP.H\u1ed3 Ch\u00ed Minh. H\u00e0ng n\u0103m, ch\u00fang t\u00f4i \u0111\u00e3 h\u1ed7 tr\u1ee3 ch\u1ee7 y\u1ebfu cho c\u00e1c doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n h\u01a1n 100 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam.<\/p>\n<p class=\"transfer-pricing_txt00\">Ch\u00fang t\u00f4i s\u1ebd ti\u1ebfn h\u00e0nh l\u1eadp h\u1ed3 s\u01a1, \u0111\u00e1nh gi\u00e1 r\u1ee7i ro khi x\u00e1c \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng c\u0103n c\u1ee9 v\u00e0o kinh nghi\u1ec7m th\u1ef1c t\u1ebf nh\u01b0 l\u00e0 nh\u1eefng \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd trong t\u00e0i li\u1ec7u v\u00e0 d\u1ec5 b\u1ecb ch\u1ec9 ra trong qu\u00e1 tr\u00ecnh thanh tra thu\u1ebf.<\/p>\n<div class=\"under_framemain transfer-pricing_framemain\">\n<p class=\"under_framemain_ttl\">C\u00e1c d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 ch\u00ednh<\/p>\n<ul class=\"list01\">\n<li>L\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/li>\n<li>H\u1ed7 tr\u1ee3 thanh tra x\u00e1c \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng (ch\u1ee7 y\u1ebfu h\u1ed7 tr\u1ee3 c\u00e1c kh\u00e1ch h\u00e0ng m\u00e0 I-GLOCAL \u0111\u00e3 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft).<\/li>\n<li>Nghi\u00ean c\u1ee9u th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc ph\u00e2n t\u00edch so s\u00e1nh l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp (t\u00ednh to\u00e1n ph\u1ea1m vi t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn c\u1ee7a c\u00e1c c\u00f4ng ty so s\u00e1nh v\u00e0 s\u1eed d\u1ee5ng ch\u00fang \u0111\u1ec3 thi\u1ebft l\u1eadp t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn trong t\u01b0\u01a1ng lai)<\/li>\n<\/ul>\n<\/div>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>I-GLOCAL h\u1ed7 tr\u1ee3 ph\u00e2n t\u00edch \u0111\u00e1nh gi\u00e1 r\u1ee7i ro v\u00e0 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft d\u1ef1a tr\u00ean quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u00e0 nh\u1eefng kinh nghi\u1ec7m th\u1ef1c ti\u1ec5n t\u1ea1i Vi\u1ec7t Nam. X\u00e1c \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng R\u1ee7i ro v\u1ec1 thu\u1ebf li\u00ean quan \u0111\u1ebfn gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng trong giao d\u1ecbch li\u00ean k\u1ebft [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":558,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_locale":"vi","_original_post":"https:\/\/www.i-glocal.com\/?page_id=1919","footnotes":""},"class_list":["post-1997","page","type-page","status-publish","hentry","vi"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.i-glocal.com\/wp-json\/wp\/v2\/pages\/1997","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.i-glocal.com\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.i-glocal.com\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.i-glocal.com\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.i-glocal.com\/wp-json\/wp\/v2\/comments?post=1997"}],"version-history":[{"count":2,"href":"https:\/\/www.i-glocal.com\/wp-json\/wp\/v2\/pages\/1997\/revisions"}],"predecessor-version":[{"id":1999,"href":"https:\/\/www.i-glocal.com\/wp-json\/wp\/v2\/pages\/1997\/revisions\/1999"}],"up":[{"embeddable":true,"href":"https:\/\/www.i-glocal.com\/wp-json\/wp\/v2\/pages\/558"}],"wp:attachment":[{"href":"https:\/\/www.i-glocal.com\/wp-json\/wp\/v2\/media?parent=1997"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}