{"id":6835,"date":"2025-09-23T11:07:52","date_gmt":"2025-09-23T04:07:52","guid":{"rendered":"https:\/\/vinatpt.com\/quy-dinh-va-huong-dan-ve-gia-chuyen-nhuong-doi-voi-cac-cong-ty-fdi-tai-viet-nam\/"},"modified":"2026-03-27T10:02:05","modified_gmt":"2026-03-27T03:02:05","slug":"quy-dinh-va-huong-dan-ve-gia-chuyen-nhuong-doi-voi-cac-cong-ty-fdi-tai-viet-nam","status":"publish","type":"post","link":"https:\/\/vinatpt.com\/vi\/quy-dinh-va-huong-dan-ve-gia-chuyen-nhuong-doi-voi-cac-cong-ty-fdi-tai-viet-nam\/","title":{"rendered":"Quy \u0111\u1ecbnh v\u00e0 H\u01b0\u1edbng d\u1eabn v\u1ec1 Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ed1i v\u1edbi c\u00e1c C\u00f4ng ty FDI t\u1ea1i Vi\u1ec7t Nam"},"content":{"rendered":"

\"Quy<\/h1>\n

1. T\u1ea1i sao Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng l\u1ea1i quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty FDI t\u1ea1i Vi\u1ec7t Nam<\/span><\/h1>\n

Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng (ch\u1ed1ng chuy\u1ec3n gi\u00e1) \u0111\u01b0\u1ee3c coi l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i l\u1eadp chi\u1ebfn l\u01b0\u1ee3c thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt Vi\u1ec7t Nam. Tr\u00ean th\u1ef1c t\u1ebf, c\u00e1c quy t\u1eafc n\u00e0y \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn c\u00e1ch ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft t\u1ea1i nhi\u1ec1u qu\u1ed1c gia tr\u00ean th\u1ebf gi\u1edbi. Do \u0111\u00f3, n\u1ebfu c\u00e1c c\u00f4ng ty n\u00e0y kh\u00f4ng qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng, ho\u1ea1t \u0111\u1ed9ng n\u00e0y s\u1ebd d\u1eabn \u0111\u1ebfn nh\u1eefng nghi ng\u1edd v\u1ec1 vi\u1ec7c chuy\u1ec3n d\u1ecbch l\u1ee3i nhu\u1eadn. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn h\u1eadu qu\u1ea3 l\u00e0 doanh nghi\u1ec7p b\u1ecb c\u01a1 quan thu\u1ebf gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd. <\/span><\/p>\n

T\u1ea1i Vi\u1ec7t Nam, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t c\u1ef1c k\u1ef3 nghi\u00eam ng\u1eb7t v\u00ec n\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh thu thu\u1ebf v\u00e0 s\u1ef1 c\u00f4ng b\u1eb1ng kinh t\u1ebf. N\u1ebfu c\u00e1c c\u00f4ng ty c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng tu\u00e2n th\u1ee7, ch\u1eafc ch\u1eafn h\u1ecd s\u1ebd ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro cao nh\u01b0 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh, thanh tra k\u00e9o d\u00e0i, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn uy t\u00edn v\u00e0 m\u1ed1i quan h\u1ec7 v\u1edbi c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc. Do \u0111\u00f3, c\u00f3 th\u1ec3 th\u1ea5y n\u1ebfu c\u00e1c c\u00f4ng ty tu\u00e2n th\u1ee7 t\u1ed1t c\u00e1c quy \u0111\u1ecbnh, \u0111i\u1ec1u \u0111\u00f3 s\u1ebd gi\u00fap gi\u1ea3m thi\u1ec3u r\u1ee7i ro, x\u00e2y d\u1ef1ng uy t\u00edn v\u00e0 ni\u1ec1m tin v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd. <\/span><\/p>\n

2. When do companies need to prepare<\/span><\/h1>\n

H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u khi c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft. Giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 c\u00e1c giao d\u1ecbch gi\u1eefa c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam v\u1edbi c\u00f4ng ty m\u1eb9, c\u00e1c c\u00f4ng ty con kh\u00e1c ho\u1eb7c c\u00e1c b\u00ean li\u00ean k\u1ebft \u1edf n\u01b0\u1edbc ngo\u00e0i. C\u00e1c v\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh \u0111\u1ec3 d\u1ec5 hi\u1ec3u h\u01a1n l\u00e0 mua b\u00e1n h\u00e0ng h\u00f3a xuy\u00ean bi\u00ean gi\u1edbi, cung c\u1ea5p d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 trong t\u1eadp \u0111o\u00e0n, chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 ho\u1eb7c cho vay n\u1ed9i b\u1ed9. <\/span><\/p>\n

Theo quy \u0111\u1ecbnh t\u1ea1i Vi\u1ec7t Nam, c\u00e1c doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 h\u00e0ng n\u0103m khi v\u01b0\u1ee3t ng\u01b0\u1ee1ng doanh thu v\u00e0 gi\u00e1 tr\u1ecb giao d\u1ecbch quy \u0111\u1ecbnh. H\u1ed3 s\u01a1 n\u00e0y l\u00e0 b\u1eb1ng ch\u1ee9ng ch\u1ee9ng minh c\u00e1c giao d\u1ecbch tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc “gi\u00e1 th\u1ecb tr\u01b0\u1eddng” (arm\u2019s length principle) \u2013 t\u1ee9c l\u00e0 c\u00e1c giao d\u1ecbch \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng nh\u01b0 gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp. H\u1ed3 s\u01a1 n\u00e0y \u0111\u00f3ng vai tr\u00f2 c\u1ef1c k\u1ef3 quan tr\u1ecdng, b\u1edfi n\u1ebfu thi\u1ebfu, doanh nghi\u1ec7p s\u1ebd b\u1ecb truy thu thu\u1ebf v\u00e0 ch\u1ecbu c\u00e1c kho\u1ea3n ph\u1ea1t n\u1eb7ng. <\/span><\/p>\n

\u0110\u1eb6T L\u1ecaCH T\u01af \u200b\u200bV\u1ea4N V\u1ec0 GI\u00c1 CHUY\u1ec2N NH\u01af\u1ee2NG<\/a><\/span><\/p>\n

3. C\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd then ch\u1ed1t m\u00e0 m\u1ecdi c\u00f4ng ty c\u1ea7n bi\u1ebft<\/span><\/h1>\n

T\u1ea1i Vi\u1ec7t Nam, ho\u1ea1t \u0111\u1ed9ng gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a> v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn li\u00ean quan c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. \u0110\u00e2y l\u00e0 khung ph\u00e1p l\u00fd quy \u0111\u1ecbnh c\u00e1c nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, y\u00eau c\u1ea7u l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng. <\/span><\/p>\n

M\u1ed9t s\u1ed1 \u0111i\u1ec3m ch\u00ednh m\u00e0 c\u00e1c c\u00f4ng ty FDI c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd bao g\u1ed3m:<\/span><\/p>\n