??ࡱ?>??  rt????ijklmnopq??????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????[? ??@?bjbj???? OΐΐO+C????????0?0?= >!>!>!>D????e>e>e>??>L1Ad e>?]??J?J?J?J?J?K,?M??N?I\K\K\K\K\K\K\v`?c@K\?!>PO?K?KPOPOK\!>!>?J?JD]???POT^!>?J!>?JI\?POI\?? ?V??Z?J????@Y?e+??e>??5Zb5\Z]0?]?ZbXc?? Xc??ZXc!>?Z<?POPOPOK\K\??<POPOPO?]POPOPOPO????????????????????????????????????????????????????????????????????XcPOPOPOPOPOPOPOPOPO?0 ?<: 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?: 20/2017/N-CPH? N?i, ng?y 24 th?ng 02 nm 2017NGH? ?NHQUY ?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;Cn c? Lu?t qu?n l? thu? ng?y 29 th?ng 11 nm 2006; Lu?t s?a ?i, b? sung m?t s? i?u c?a Lu?t qu?n l? thu? ng?y 20 th?ng 11 nm 2012;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 c?c Lu?t v? thu? ng?y 26 th?ng 11 nm 2014;Cn c? Lu?t ?u t? ng?y 26 th?ng 11 nm 2014;Cn c? Lu?t doanh nghi?p ng?y 26 th?ng 11 nm 2014;Cn c? Lu?t k? to?n ng?y 20 th?ng 11 nm 2015;Theo ? ngh? c?a B? tr??ng B? T?i ch?nh;Ch?nh ph? ban h?nh Ngh? ?nh quy ?nh v? qu?n l? thu? ?i v?i doanh nghi?p c? giao d?ch li?n k?t.Ch??ng IQUY ?NH CHUNGi?u 1. Ph?m vi i?u ch?nh1. Ngh? ?nh n?y quy ?nh nguy?n t?c, ph??ng ph?p, tr?nh t?, th? t?c x?c ?nh gi? giao d?ch li?n k?t; ngh)a v? c?a ng??i n?p thu? trong k? khai, x?c ?nh gi? c?a giao d?ch li?n k?t v? k? khai n?p thu?; tr?ch nhi?m c?a c?c c? quan nh? n??c trong qu?n l?, ki?m tra, thanh tra thu? ?i v?i ng??i n?p thu? c? ph?t sinh giao d?ch li?n k?t.2. C?c giao d?ch li?n k?t thu?c ph?m vi i?u ch?nh c?a Ngh? ?nh n?y l? c?c giao d?ch ph?t sinh trong ho?t ?ng s?n xu?t kinh doanh c?a ng??i n?p thu? c? quan h? li?n k?t theo quy ?nh t?i i?u 5 Ngh? ?nh n?y, tr? c?c giao d?ch kinh doanh ?i v?i h?ng h?a, d?ch v? thu?c ph?m vi i?u ch?nh gi? c?a Nh? n??c ??c th?c hi?n theo quy ?nh c?a ph?p lu?t v? gi?.i?u 2. ?i t??ng ?p d?ng1. T? ch?c s?n xu?t, kinh doanh h?ng h?a, d?ch v? (sau ?y g?i chung l? ng??i n?p thu?) l? ?i t??ng n?p thu? thu nh?p doanh nghi?p theo ph??ng ph?p k? khai v? c? ph?t sinh giao d?ch v?i c?c b?n c? quan h? li?n k?t theo quy ?nh t?i i?u 5 Ngh? ?nh n?y.2. C? quan thu? bao g?m T?ng c?c Thu?, C?c Thu? v? Chi c?c Thu?.3. C? quan nh? n??c, t? ch?c, c? nh?n kh?c c? li?n quan ?n vi?c ?p d?ng quy ?nh v? qu?n l? gi? c?a giao d?ch li?n k?t, bao g?m c? C? quan thu? c?a qu?c gia, v?ng l?nh th? c? Hi?p ?nh thu? ang c?n hi?u l?c v?i Vi?t Nam.i?u 3. Nguy?n t?c ?p d?ng1. Ng??i n?p thu? c? giao d?ch li?n k?t ph?i th?c hi?n k? khai c?c giao d?ch li?n k?t; lo?i tr? c?c y?u t? l?m gi?m ngh)a v? thu? do quan h? li?n k?t chi ph?i, t?c ?ng ? x?c ?nh ngh)a v? thu? ?i v?i c?c giao d?ch li?n k?t t??ng ??ng v?i c?c giao d?ch ?c l?p c? c?ng i?u ki?n.2. C? quan thu? th?c hi?n qu?n l?, ki?m tra, thanh tra ?i v?i gi? giao d?ch li?n k?t c?a ng??i n?p thu? theo nguy?n t?c giao d?ch ?c l?p v? b?n ch?t quy?t ?nh h?nh th?c ? kh?ng c?ng nh?n c?c giao d?ch li?n k?t l?m gi?m ngh)a v? thu? c?a doanh nghi?p v?i ng?n s?ch nh? n??c v? th?c hi?n i?u ch?nh gi? giao d?ch li?n k?t ? x?c ?nh ?ng ngh)a v? thu? quy ?nh t?i Ngh? ?nh n?y.3. Nguy?n t?c giao d?ch ?c l?p ??c ?p d?ng theo nguy?n t?c giao d?ch gi?a c?c b?n ?c l?p, kh?ng c? quan h? li?n k?t t?i c?c Hi?p ?nh thu? c? hi?u l?c thi h?nh t?i Vi?t Nam.i?u 4. Gi?i th?ch t? ng?1.  Hi?p ?nh thu? l? thu?t ng? r?t g?n c?a Hi?p ?nh tr?nh ?nh thu? hai l?n v? ngn ng?a vi?c tr?n l?u thu? ?i v?i c?c lo?i thu? ?nh v?o thu nh?p k? k?t gi?a Vi?t Nam v? c?c qu?c gia, v?ng l?nh th? v? Hi?p ?nh s?a ?i, b? sung c?c Hi?p ?nh hi?n c? hi?u l?c thi h?nh t?i Vi?t Nam.2.  C? quan thu? ?i t?c l? C? quan thu? c?a n??c, v?ng l?nh th? k? k?t Hi?p ?nh thu? v?i Vi?t Nam.3.  Giao d?ch li?n k?t l? giao d?ch ph?t sinh gi?a c?c b?n c? quan h? li?n k?t trong qu? tr?nh s?n xu?t, kinh doanh, bao g?m: Mua, b?n, trao ?i, thu?, cho thu?, m??n, cho m??n, chuy?n giao, chuy?n nh??ng m?y m?c, thi?t b?, h?ng h?a, cung c?p d?ch v?; vay, cho vay, d?ch v? t?i ch?nh, ?m b?o t?i ch?nh v? c?c c?ng c? t?i ch?nh kh?c; mua, b?n, trao ?i, thu?, cho thu?, m??n, cho m??n, chuy?n giao, chuy?n nh??ng t?i s?n h?u h?nh, t?i s?n v? h?nh v? th?a thu?n s? d?ng chung ngu?n l?c nh? h?p l?c, h?p t?c khai th?c s? d?ng nh?n l?c; chia s? chi ph? gi?a c?c b?n li?n k?t.4.  Giao d?ch ?c l?p l? giao d?ch gi?a c?c b?n kh?ng c? quan h? li?n k?t.5.  ?i t??ng so s?nh ?c l?p l? c?c giao d?ch ?c l?p ho?c doanh nghi?p th?c hi?n giao d?ch ?c l?p ??c l?a ch?n tr?n c? s? ph?n t?ch so s?nh, x?c ?nh ?i t??ng so s?nh t??ng ?ng ? x?c ?nh m?c gi?; t? su?t l?i nhu?n; t? l? ph?n b? l?i nhu?n nh?m x?c ?nh ngh)a v? thu? ph?i n?p ng?n s?ch nh? n??c c?a ng??i n?p thu?, ?m b?o ?ng quy ?nh c?a Lu?t qu?n l? thu? v? Lu?t thu? thu nh?p doanh nghi?p.6.  Kh?c bi?t tr?ng y?u l? kh?c bi?t v? th?ng tin ho?c d? li?u c? ?nh h??ng quan tr?ng ho?c ?ng k? ?n m?c gi?; t? su?t l?i nhu?n v? t? l? ph?n b? l?i nhu?n c?a c?c b?n tham gia giao d?ch.7.  C? s? d? li?u c?a C? quan thu? l? c?c th?ng tin, d? li?u do C? quan thu? x?y d?ng, qu?n l? theo quy ?nh t?i Lu?t qu?n l? thu? li?n quan ?n vi?c x?c ?nh ngh)a v? thu? c?a ng??i n?p thu? do c? quan thu? thu th?p, ph?n t?ch, l?u gi?, c?p nh?t v? qu?n l? t? c?c ngu?n kh?c nhau, bao g?m c? c? s? d? li?u v? th?ng tin trao ?i v?i c?c c? quan qu?n l? thu?, c? quan c? th?m quy?n ? n??c ngo?i.8. Nguy?n t?c  B?n ch?t quy?t ?nh h?nh th?c l? nguy?n t?c nh?m ph?n t?ch ho?t ?ng s?n xu?t kinh doanh c?a ng??i n?p thu? ? x?c ?nh b?n ch?t c?a giao d?ch li?n k?t l?m c? s? ?i chi?u v?i c?c giao d?ch ?c l?p t??ng ??ng, ?m b?o c?c giao d?ch li?n k?t th? hi?n ?ng b?n ch?t th??ng m?i, kinh t?, t?i ch?nh ??c ti?n h?nh gi?a c?c b?n kh?ng c? quan h? li?n k?t, kh?ng ? c?c quan h? li?n k?t n?y chi ph?i l?m sai l?ch ngh)a v? thu? v?i ng?n s?ch nh? n??c c?a ng??i n?p thu?. Nguy?n t?c n?y cn c? d? li?u, th?c t? th?c hi?n giao d?ch gi?a c?c b?n li?n k?t ? so s?nh v?i giao d?ch ?c l?p trong i?u ki?n t??ng ?ng, kh?ng ph? thu?c h?nh th?c c?a giao d?ch ??c th? hi?n trong h?p ?ng, vn b?n gi?a c?c b?n c? quan h? li?n k?t. Vi?c x?c ?nh b?n ch?t quan h? kinh t?, t?i ch?nh, th??ng m?i c?a giao d?ch li?n k?t ??c th?c hi?n d?a tr?n so s?nh, ?i chi?u v?i c?c giao d?ch ?c l?p c? i?u ki?n t??ng ?ng.9.  Kho?ng gi? tr? giao d?ch ?c l?p l? t?p h?p c?c gi? tr? v? m?c gi?; t? su?t l?i nhu?n ho?c t? l? ph?n b? l?i nhu?n c?a c?c ?i t??ng so s?nh ?c l?p ??c C? quan thu? v? ng??i n?p thu? l?a ch?n tr?n c? s? d? li?u quy ?nh t?i i?u 9 Ngh? ?nh n?y. C?c gi? tr? thu?c t?p h?p n?y c? m?c ? so s?nh tin c?y t??ng ??ng nhau. Trong tr??ng h?p c?n thi?t, ?p d?ng ph??ng ph?p x?c su?t th?ng k? ? x?c ?nh kho?ng gi? tr? giao d?ch ?c l?p chu?n v? gi? tr? gi?a mang t?nh ch?t ?i di?n, ph? qu?t, ph? bi?n nh?m tng ? tin c?y c?a t?p h?p c?c ?i t??ng so s?nh ?c l?p.10.  C?ng ty m? t?i cao c?a t?p o?n l? thu?t ng? s? d?ng ? ch? ph?p nh?n c? v?n ch? s? h?u tr?c ti?p ho?c gi?n ti?p t?i c?c ph?p nh?n kh?c c?a m?t t?p o?n a qu?c gia v? kh?ng b? s? h?u b?i b?t k? ph?p nh?n n?o kh?c. B?o c?o t?i ch?nh h?p nh?t c?a C?ng ty m? t?i cao c?a t?p o?n kh?ng ??c h?p nh?t v?o b?t k? b?o c?o t?i ch?nh c?a m?t ph?p nh?n n?o kh?c tr?n to?n c?u.Ch??ng IIQUY ?NH CHI TI?Ti?u 5. C?c b?n c? quan h? li?n k?t1. C?c b?n c? quan h? li?n k?t (sau ?y vi?t t?t l?  b?n li?n k?t ) l? c?c b?n c? m?i quan h? thu?c m?t trong c?c tr??ng h?p:a) M?t b?n tham gia tr?c ti?p ho?c gi?n ti?p v?o vi?c i?u h?nh, ki?m so?t, g?p v?n ho?c ?u t? v?o b?n kia;b) C?c b?n tr?c ti?p hay gi?n ti?p c?ng ch?u s? i?u h?nh, ki?m so?t, g?p v?n ho?c ?u t? c?a m?t b?n kh?c.2. C?c b?n li?n k?t t?i kho?n 1 i?u n?y ??c quy ?nh c? th? nh? sau:a) M?t doanh nghi?p n?m gi? tr?c ti?p ho?c gi?n ti?p ?t nh?t 25% v?n g?p c?a ch? s? h?u c?a doanh nghi?p kia;b) C? hai doanh nghi?p ?u c? ?t nh?t 25% v?n g?p c?a ch? s? h?u do m?t b?n th? ba n?m gi? tr?c ti?p ho?c gi?n ti?p;c) M?t doanh nghi?p l? c? ?ng l?n nh?t v? v?n g?p c?a ch? s? h?u c?a doanh nghi?p kia, n?m gi? tr?c ti?p ho?c gi?n ti?p ?t nh?t 10% t?ng s? c? ph?n c?a doanh nghi?p kia;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 kho?n v?n vay ?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 gi? tr? c?c kho?n n? trung v? d?i h?n c?a doanh nghi?p i vay;) M?t doanh nghi?p ch? ?nh th?nh vi?n ban l?nh ?o i?u h?nh ho?c n?m quy?n ki?m so?t c?a m?t doanh nghi?p kh?c v?i i?u ki?n s? l??ng c?c th?nh vi?n ??c doanh nghi?p th? nh?t ch? ?nh chi?m tr?n 50% t?ng s? th?nh vi?n ban l?nh ?o i?u h?nh ho?c n?m quy?n ki?m so?t c?a doanh nghi?p th? hai; ho?c m?t th?nh vi?n ??c doanh nghi?p th? nh?t ch? ?nh c? quy?n quy?t ?nh c?c ch?nh s?ch t?i ch?nh ho?c ho?t ?ng kinh doanh c?a doanh nghi?p th? hai;e) Hai doanh nghi?p c?ng c? tr?n 50% th?nh vi?n ban l?nh ?o ho?c c?ng c? m?t th?nh vi?n ban l?nh ?o c? quy?n quy?t ?nh c?c ch?nh s?ch t?i ch?nh ho?c ho?t ?ng kinh doanh ??c ch? ?nh b?i m?t b?n th? ba;g) Hai doanh nghi?p ??c i?u h?nh ho?c ch?u s? ki?m so?t v? nh?n s?, t?i ch?nh v? ho?t ?ng kinh doanh b?i c?c c? nh?n thu?c m?t trong c?c m?i quan h? v?, ch?ng, cha ?, cha nu?i, m? ?, m? nu?i, con ?, con nu?i, anh ru?t, ch? ru?t, em ru?t, anh r?, em r?, ch? d?u, em d?u, ?ng n?i, b? n?i, ch?u n?i, ?ng ngo?i, b? ngo?i, ch?u ngo?i, c?, ch?, b?c, c?u, d? ru?t v? ch?u ru?t;h) Hai c? s? kinh doanh c? m?i quan h? tr? s? ch?nh v? c? s? th??ng tr? ho?c c?ng l? c? s? th??ng tr? c?a t? ch?c, c? nh?n n??c ngo?i;i) M?t ho?c nhi?u doanh nghi?p ch?u s? ki?m so?t c?a m?t c? nh?n th?ng qua v?n g?p c?a c? nh?n n?y v?o doanh nghi?p ? ho?c tr?c ti?p tham gia i?u h?nh doanh nghi?p;k) C?c tr??ng h?p kh?c trong ? 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.i?u 6. Ph?n t?ch so s?nh, l?a ch?n ?i t??ng so s?nh ?c l?p ? so s?nh, x?c ?nh gi? giao d?ch li?n k?t1. Nguy?n t?c ph?n t?ch so s?nh v?i c?c giao d?ch ?c l?p v? nguy?n t?c b?n ch?t quy?t ?nh h?nh th?c ? x?c ?nh b?n ch?t giao d?ch li?n k?t c? t?nh ch?t t??ng ?ng v?i c?c ?i t??ng so s?nh ?c l?p.a) B?n ch?t giao d?ch ??c ?i chi?u gi?a h?p ?ng ph?p l? ho?c vn b?n, th?a thu?n giao d?ch c?a c?c b?n li?n k?t v?i th?c ti?n th?c hi?n c?a c?c b?n. Tr??ng h?p ng??i n?p thu? ph?t sinh giao d?ch li?n k?t nh?ng kh?ng c? th?a thu?n b?ng vn b?n ho?c th?a thu?n kh?ng ph? h?p nguy?n t?c giao d?ch ?c l?p ho?c th?c t? th?c hi?n kh?ng ph? h?p nguy?n t?c giao d?ch ?c l?p gi?a c?c b?n kh?ng c? quan h? li?n k?t, giao d?ch li?n k?t ph?i ??c x?c ?nh theo ?ng b?n ch?t kinh doanh gi?a c?c b?n ?c l?p, c? th?: B?n li?n k?t nh?n doanh thu, l?i nhu?n t? giao d?ch li?n k?t v?i ng??i n?p thu? ph?i c? quy?n s? h?u v? ki?m so?t r?i ro kinh doanh ?i v?i c?c t?i s?n, h?ng h?a, d?ch v?, ngu?n l?c, quy?n mang l?i l?i ?ch kinh t? v? c?c quy?n t?o ra thu nh?p t? c? ph?n, c? phi?u v? c?c c?ng c? t?i ch?nh kh?c v? ng??i n?p thu? ph?t sinh chi ph? t? giao d?ch v?i b?n li?n k?t ph?i nh?n ??c l?i ?ch, gi? tr? kinh t? tr?c ti?p ho?c g?p ph?n t?o ra doanh thu, gi? tr? gia tng cho ho?t ?ng s?n xu?t, kinh doanh c?a ng??i n?p thu? ph? h?p nguy?n t?c giao d?ch ?c l?p;b) B?n ch?t giao d?ch ??c x?c ?nh b?ng ph??ng ph?p thu th?p th?ng tin, ch?ng c?, d? li?u v? giao d?ch, r?i ro c?a c?c b?n li?n k?t trong th?c ti?n ho?t ?ng s?n xu?t kinh doanh.2. Ph?n t?ch so s?nh ph?i ?m b?o t?nh t??ng ?ng gi?a ?i t??ng so s?nh ?c l?p v? giao d?ch li?n k?t, kh?ng c? kh?c bi?t ?nh h??ng tr?ng y?u ?n m?c gi?; t? su?t l?i nhu?n ho?c t? l? ph?n b? l?i nhu?n gi?a c?c b?n. Tr??ng h?p c? kh?c bi?t ?nh h??ng tr?ng y?u ?n m?c gi?; t? su?t l?i nhu?n ho?c t? l? ph?n b? l?i nhu?n, ph?i ph?n t?ch, x?c ?nh v? th?c hi?n i?u ch?nh lo?i tr? kh?c bi?t tr?ng y?u theo c?c y?u t? so s?nh quy ?nh t?i kho?n 3 i?u n?y v? ph? h?p v?i t?ng ph??ng ph?p x?c ?nh gi? giao d?ch li?n k?t theo quy ?nh t?i i?u 7 Ngh? ?nh n?y.Ph?n t?ch so s?nh t?m ki?m c?c ?i t??ng so s?nh ?c l?p t??ng ?ng:a) L?a ch?n ?i t??ng so s?nh ?c l?p n?i b? l? giao d?ch gi?a ng??i n?p thu? v?i b?n kh?ng c? quan h? li?n k?t, ?m b?o t??ng ?ng kh?ng c? kh?c bi?t ?nh h??ng tr?ng y?u ?n m?c gi?; t? su?t l?i nhu?n ho?c t? l? ph?n b? l?i nhu?n gi?a c?c b?n. Tr??ng h?p kh?ng c? ?i t??ng so s?nh ?c l?p n?i b? t??ng ?ng, th?c hi?n l?a ch?n ?i t??ng so s?nh theo i?m b v? c kho?n 3 i?u 9 Ngh? ?nh n?y. Vi?c so s?nh gi?a giao d?ch li?n k?t v? giao d?ch ?c l?p ??c th?c hi?n tr?n c? s? t?ng giao d?ch ?i v?i t?ng s?n ph?m t??ng ?ng. Tr??ng h?p kh?ng th? so s?nh giao d?ch theo s?n ph?m, vi?c g?p chung c?c giao d?ch ph?i ?m b?o ph? h?p b?n ch?t, th?c ti?n kinh doanh v? vi?c ?p d?ng ph??ng ph?p x?c ?nh gi? c?a giao d?ch li?n k?t ??c th?c hi?n theo quy ?nh t?i i?u 7 Ngh? ?nh n?y;b) D? li?u t?i ch?nh c?a c?c ?i t??ng so s?nh ph?i ?m b?o ? tin c?y ? s? d?ng cho m?c ?ch k? khai, t?nh thu?, ph? h?p v?i c?c quy ?nh v? k? to?n, th?ng k? v? thu?. Th?i i?m ph?t sinh giao d?ch c?a c?c ?i t??ng so s?nh ?c l?p ph?i c?ng th?i i?m ph?t sinh v?i giao d?ch li?n k?t ho?c c? nm t?i ch?nh c?ng v?i nm t?i ch?nh c?a ng??i n?p thu?, tr? tr??ng h?p ?c th? c?n thi?t m? r?ng th?i gian so s?nh theo quy ?nh t?i i?m d kho?n n?y. ?nh d?ng d? li?u ph?i ?m b?o c? th? so s?nh, t?nh to?n ??c c?c m?c gi? t?i th?i i?m giao d?ch ho?c trong c?ng k? t?nh thu?; d? li?u so s?nh v? t? su?t l?i nhu?n ho?c t? l? ph?n b? l?i nhu?n ph?i ?m b?o ?t nh?t l? ba k? t?nh thu? li?n t?c. ?i v?i c?c gi? tr? t? su?t, t? l? t??ng ?i, ng??i n?p thu? l?m tr?n s? ?n ch? s? th? hai sau d?u th?p ph?n. Tr??ng h?p s? t??ng ?i ??c l?y t? c?c s? li?u c?ng b? kh?ng c? s? tuy?t ?i i k?m v? kh?ng s? d?ng nguy?n t?c l?m tr?n n?y th? l?y theo s? li?u ? c?ng b? c? tr?ch d?n ngu?n;c) S? l??ng t?i thi?u ?i t??ng so s?nh ?c l?p ??c ch?n sau khi ph?n t?ch so s?nh v? i?u ch?nh kh?c bi?t tr?ng y?u ??c l?a ch?n nh? sau: M?t ?i t??ng trong tr??ng h?p giao d?ch li?n k?t ho?c ng??i n?p thu? th?c hi?n giao d?ch li?n k?t v? ?i t??ng so s?nh ?c l?p kh?ng c? kh?c bi?t; ba ?i t??ng trong tr??ng h?p ?i t??ng so s?nh ?c l?p c? kh?c bi?t nh?ng c? ? th?ng tin, d? li?u l?m c? s? ? lo?i tr? t?t c? c?c kh?c bi?t tr?ng y?u v? nm ?i t??ng tr? l?n trong tr??ng h?p ch? c? th?ng tin, d? li?u l?m c? s? ? lo?i tr? h?u h?t c?c kh?c bi?t tr?ng y?u c?a ?i t??ng so s?nh ?c l?p;Trong tr??ng h?p c?c ?i t??ng so s?nh ??c l?a ch?n kh?ng c? ? tin c?y t??ng ??ng nhau, th?c hi?n ?p d?ng ph??ng ph?p x?c su?t th?ng k? ? x?c ?nh kho?ng gi? tr? giao d?ch ?c l?p chu?n v? l?a ch?n gi? tr? gi?a c?a t?p h?p ? i?u ch?nh, x?c ?nh l?i m?c gi?, t? su?t l?i nhu?n ho?c t? l? ph?n b? l?i nhu?n c?a ng??i n?p thu? theo c?c ph??ng ph?p x?c ?nh gi? giao d?ch li?n k?t quy ?nh t?i i?u 7 Ngh? ?nh n?y;d) ?i v?i giao d?ch li?n k?t mang t?nh ?c th? ho?c duy nh?t kh?ng t?m ki?m ??c ?i t??ng so s?nh ?c l?p ? so s?nh th? th?c hi?n m? r?ng ph?m vi ph?n t?ch so s?nh v? ng?nh, th? tr??ng ?a l?, th?i gian so s?nh ? t?m ki?m ?i t??ng so s?nh ?c l?p. Vi?c m? r?ng ph?m vi ph?n t?ch so s?nh ??c th?c hi?n nh? sau: L?a ch?n c?c ?i t??ng so s?nh ?c l?p theo ph?n ng?nh kinh t? c? t?nh t??ng ?ng cao nh?t v?i ph?n ng?nh ho?t ?ng c?a ng??i n?p thu? trong c?ng th? tr??ng ?a l?; m? r?ng th? tr??ng ?a l? sang c?c n??c trong khu v?c c? i?u ki?n ng?nh v? tr?nh ? ph?t tri?n kinh t? t??ng ?ng.Tr??ng h?p m? r?ng ph?m vi ph?n t?ch l?a ch?n ?i t??ng so s?nh ?c l?p t?i c?c th? tr??ng ?a l? kh?c, ph?i ph?n t?ch t?nh t??ng ?ng v? c?c kh?c bi?t tr?ng y?u ?nh t?nh v? ?nh l??ng theo quy ?nh t?i i?m e kho?n n?y v? kho?n 2 i?u 7 Ngh? ?nh n?y; ho?c s? d?ng s? li?u, d? li?u c?a c?c ?i t??ng so s?nh ?c l?p trong ni?n ? tr??c v? th?c hi?n i?u ch?nh c?c kh?c bi?t tr?ng y?u do y?u t? th?i gian (n?u c?).Th?i gian m? r?ng thu th?p s? li?u, d? li?u c?a ?i t??ng so s?nh ?c l?p kh?ng qu? m?t nm t?i ch?nh so v?i nm t?i ch?nh c?a ng??i n?p thu? n?u s? d?ng ph??ng ph?p x?c ?nh gi? quy ?nh t?i kho?n 2 i?u 7 Ngh? ?nh n?y.) Cn c? ph??ng ph?p x?c ?nh gi? v? c?c ?i t??ng so s?nh ?c l?p ??c l?a ch?n, th?c hi?n i?u ch?nh m?c gi?; t? su?t l?i nhu?n ho?c t? l? ph?n b? l?i nhu?n c?a ng??i n?p thu? ? x?c ?nh ngh)a v? thu? thu nh?p doanh nghi?p c?a ng??i n?p thu? kh?ng l?m gi?m ngh)a v? thu? ph?i n?p ng?n s?ch nh? n??c.3. Ph?n t?ch so s?nh ?p d?ng ph??ng ph?p ?i chi?u, r? so?t, i?u ch?nh kh?c bi?t tr?ng y?u ?i v?i c?c y?u t? so s?nh ? l?a ch?n c?c ?i t??ng so s?nh ?c l?p.a) Y?u t? so s?nh g?m ?c t?nh s?n ph?m c?a h?ng h?a, d?ch v?, t?i s?n (sau ?y vi?t t?t l? ?c t?nh s?n ph?m); ch?c nng ho?t ?ng v? t?i s?n, r?i ro s?n xu?t kinh doanh; i?u ki?n h?p ?ng v? i?u ki?n kinh t? khi ph?t sinh giao d?ch;b) Ph?n t?ch ch?c nng ho?t ?ng v? t?i s?n, r?i ro s?n xu?t kinh doanh, ph?i x?c ?nh ??c c?c ch?c nng ch?nh g?n v?i vi?c s? d?ng c?c lo?i t?i s?n, v?n, chi ph?, bao g?m vi?c h?p t?c khai th?c s? d?ng nh?n l?c, chia s? chi ph? gi?a c?c b?n li?n k?t v? r?i ro t? vi?c ?u t? t?i s?n, v?n, cing nh? c?c r?i ro g?n v?i kh? nng thu l?i nhu?n li?n quan ?n giao d?ch kinh doanh. Ph?n t?ch ch?c nng l? cn c? ? x?c ?nh, ph?n b? l?i r?i ro s?n xu?t kinh doanh th?c t? c?a c?c b?n li?n k?t;c) Ph?n t?ch c?c y?u t? so s?nh ?c th? c?a t?i s?n v? h?nh, ph?i r? so?t ph?n t?ch c?c quy?n mang l?i l?i ?ch kinh t? quy ?nh t?i h?p ?ng, th?a thu?n v? c?c m?i quan h? phi h?p ?ng mang l?i l?i ?ch kinh t? cho c?c b?n. Ph?n t?ch t?i s?n v? h?nh ph?i cn c? quy?n s? h?u t?i s?n; l?i nhu?n ti?m nng t? t?i s?n v? h?nh; c?c h?n ch? v? ph?m vi ?a l? trong vi?c s? d?ng, khai th?c quy?n ?i v?i t?i s?n v? h?nh; v?ng ?i c?a t?i s?n v? h?nh; c?c quy?n v? m?i quan h? mang l?i l?i ?ch kinh t?; vi?c ng??i ??c nh??ng quy?n c? tham gia ph?t tri?n t?i s?n v? h?nh v? ch?c nng ho?t ?ng, kh? nng ki?m so?t r?i ro kinh doanh tr?n th?c t? c?a t?ng b?n li?n k?t li?n quan ?n to?n b? qu? tr?nh ph?t tri?n, gia tng, duy tr?, b?o v? v? khai th?c t?i s?n v? h?nh;d) Ph?n t?ch i?u ki?n kinh t? khi ph?t sinh giao d?ch ph?i bao g?m l?i th? chi ph? d?a tr?n y?u t? v? tr? ?a l?, ch?c nng chuy?n m?n h?a; tr?nh ? ph?t tri?n c?a th? tr??ng v? c?c i?u ki?n kinh t? c?a ng?nh, l)nh v?c kinh doanh c?a ng??i n?p thu?;) Ph?n t?ch so s?nh, lo?i tr? c?c kh?c bi?t tr?ng y?u l? ph?n t?ch lo?i tr? kh?c bi?t v? m?t ?nh t?nh v? ?nh l??ng ?i v?i th?ng tin ho?c s? li?u t?i ch?nh c? ?nh h??ng tr?ng y?u ?n y?u t? l?m cn c? x?c ?nh gi? giao d?ch li?n k?t theo t?ng ph??ng ph?p x?c ?nh gi? quy ?nh t?i i?u 7 Ngh? ?nh n?y. Vi?c x?c ?nh kh?c bi?t tr?ng y?u ??c cn c? ?nh l??ng v? ?nh t?nh, bao g?m: Kh?c bi?t ?nh l??ng l? kh?c bi?t x?c ?nh b?ng s? tuy?t ?i v? chu k? kinh doanh, s? nm th?nh l?p, ho?t ?ng c?a doanh nghi?p ho?c s? t??ng ?i nh? kh?c bi?t v? ch? ti?u t?i ch?nh theo ?c th? ng?nh ngh? ?u t? ho?c ch?c nng ho?t ?ng, kh?c bi?t v? v?n l?u ?ng; kh?c bi?t ?nh t?nh l? c?c th?ng tin ??c x?c ?nh cn c? v?o t?ng ph??ng ph?p x?c ?nh gi?.C?c th?ng tin ??c x?c ?nh l? tr?ng y?u bao g?m: Kh?c bi?t v? ?c t?nh s?n ph?m, i?u ki?n h?p ?ng, ch?c nng, t?i s?n v? r?i ro v? ng?nh ngh? kinh doanh, i?u ki?n kinh t? c?a ng??i n?p thu? v? c?c ?i t??ng so s?nh ?c l?p; c?c kh?c bi?t v? ch?nh s?ch, m?i tr??ng ?u t?, t?c ?ng c?a chi ph? ?u v?o s?n xu?t kinh doanh t?i c?c th? tr??ng ?a l? kh?c nhau.C?c kh?c bi?t ?nh l??ng v? ?nh t?nh ph?i ??c r? so?t, i?u ch?nh t??ng ?ng v?i c?c y?u t? so s?nh c? ?nh h??ng tr?ng y?u ?n ph??ng ph?p x?c ?nh gi? giao d?ch li?n k?t quy ?nh t?i i?u 7 Ngh? ?nh n?y.e) K?t qu? ph?n t?ch l? cn c? l?a ch?n ?i t??ng so s?nh ?c l?p ph? h?p v?i t?ng ph??ng ph?p x?c ?nh gi? giao d?ch li?n k?t quy ?nh t?i i?u 7 Ngh? ?nh n?y.4. Quy tr?nh ph?n t?ch so s?nh bao g?m c?c b??c:a) X?c ?nh b?n ch?t c?a giao d?ch li?n k?t tr??c khi ti?n h?nh ph?n t?ch t?nh t??ng ?ng v?i c?c ?i t??ng so s?nh ?c l?p;b) Ph?n t?ch so s?nh, t?m ki?m, l?a ch?n c?c ?i t??ng so s?nh ?c l?p t??ng ?ng tr?n c? s? x?c ?nh th?i gian so s?nh, ?c t?nh s?n ph?m, i?u ki?n h?p ?ng; ph?n t?ch ng?nh, th? tr??ng, i?u ki?n kinh t? khi ph?t sinh giao d?ch; ph?n t?ch giao d?ch li?n k?t v? ng??i n?p thu? th?c hi?n giao d?ch li?n k?t; ngu?n c? s? d? li?u; ph??ng ph?p x?c ?nh gi? giao d?ch li?n k?t v? i?u ch?nh c?c kh?c bi?t tr?ng y?u (n?u c?);c) X?c ?nh m?c gi?, t? su?t l?i nhu?n ho?c t? l? ph?n b? l?i nhu?n cn c? k?t qu? ph?n t?ch c?c ?i t??ng so s?nh ?c l?p ? l?m c? s? so s?nh, ?p d?ng x?c ?nh ngh)a v? thu? thu nh?p doanh nghi?p ph?i n?p c?a ng??i n?p thu?, kh?ng l?m gi?m ngh)a v? thu? ph?i n?p ng?n s?ch nh? n??c. Ph??ng ph?p t?nh to?n ph?i ??c ?p d?ng th?ng nh?t trong chu k?, giai o?n s?n xu?t kinh doanh ph? h?p ch?c nng, m? h?nh kinh doanh theo quy ?nh t?i i?u 7 Ngh? ?nh n?y.i?u 7. C?c ph??ng ph?p so s?nh x?c ?nh gi? c?a giao d?ch li?n k?tPh??ng ph?p so s?nh x?c ?nh gi? c?a giao d?ch li?n k?t (vi?t t?t l? ph??ng ph?p x?c ?nh gi? giao d?ch li?n k?t) ??c ?p d?ng ph? h?p nguy?n t?c giao d?ch ?c l?p, b?n ch?t giao d?ch v? ch?c nng c?a ng??i n?p thu? tr?n c? s? t?nh to?n, ?p d?ng th?ng nh?t trong to?n b? chu k?, giai o?n s?n xu?t kinh doanh; cn c? d? li?u t?i ch?nh c?a c?c ?i t??ng so s?nh ?c l?p ??c l?a ch?n theo c?c nguy?n t?c ph?n t?ch so s?nh quy ?nh t?i i?u 6 Ngh? ?nh n?y. Ph??ng ph?p x?c ?nh gi? giao d?ch li?n k?t ??c l?a ch?n trong c?c ph??ng ph?p quy ?nh d??i ?y, cn c? v?o ?c i?m c?a giao d?ch li?n k?t, t?nh s?n c? c?a th?ng tin d? li?u v? b?n ch?t c?a ph??ng ph?p x?c ?nh gi?.C?c ph??ng ph?p x?c ?nh gi? giao d?ch li?n k?t ??c quy ?nh nh? sau:1. Ph??ng ph?p so s?nh gi? giao d?ch li?n k?t v?i gi? giao d?ch ?c l?p (sau ?y vi?t t?t l? ph??ng ph?p so s?nh gi? giao d?ch ?c l?p):a) C?c tr??ng h?p ?p d?ng ph??ng ph?p so s?nh gi? giao d?ch ?c l?p, bao g?m: Ng??i n?p thu? th?c hi?n giao d?ch li?n k?t ?i v?i t?ng ch?ng lo?i h?ng h?a, t?i s?n h?u h?nh, lo?i h?nh d?ch v? c? i?u ki?n giao d?ch, l?u th?ng ph? bi?n tr?n th? tr??ng ho?c c? gi? ??c c?ng b? tr?n c?c s?n giao d?ch h?ng h?a, d?ch v? trong n??c v? qu?c t?; giao d?ch thanh to?n ph? b?n quy?n khi khai th?c t?i s?n v? h?nh; thanh to?n l?i vay trong ho?t ?ng vay v? cho vay; ho?c ng??i n?p thu? th?c hi?n c? giao d?ch ?c l?p v? giao d?ch li?n k?t ?i v?i s?n ph?m t??ng ?ng v? ?c t?nh s?n ph?m v? i?u ki?n h?p ?ng;b) Ph??ng ph?p so s?nh gi? giao d?ch ?c l?p ??c th?c hi?n tr?n nguy?n t?c kh?ng c? kh?c bi?t v? ?c t?nh s?n ph?m v? i?u ki?n h?p ?ng khi so s?nh gi? giao d?ch ?c l?p v? gi? giao d?ch li?n k?t c? ?nh h??ng tr?ng y?u ?n gi? s?n ph?m. Tr??ng h?p c? c?c kh?c bi?t ?nh h??ng tr?ng y?u ?n gi? s?n ph?m, ph?i lo?i tr? c?c kh?c bi?t tr?ng y?u n?y.C?c y?u t? ?c t?nh s?n ph?m v? i?u ki?n h?p ?ng c? t?c ?ng tr?ng y?u ?n gi? s?n ph?m, bao g?m: ?c t?nh, ch?t l??ng, th??ng hi?u, nh?n hi?u th??ng m?i c?a s?n ph?m v? quy m?, kh?i l??ng giao d?ch; c?c i?u ki?n h?p ?ng cung c?p, chuy?n giao s?n ph?m: Kh?i l??ng, th?i h?n chuy?n giao, th?i h?n thanh to?n v? c?c i?u ki?n kh?c c?a h?p ?ng; quy?n ph?n ph?i, ti?u th? h?ng h?a, d?ch v?, t?i s?n c? ?nh h??ng ?n gi? tr? kinh t? v? th? tr??ng n?i di?n ra giao d?ch v? c?c y?u t? kh?c t?c ?ng ?n gi? s?n ph?m l? i?u ki?n kinh t? v? ch?c nng ho?t ?ng c?a ng??i n?p thu?.c) Ph??ng ph?p x?c ?nh: Gi? s?n ph?m trong giao d?ch li?n k?t ??c i?u ch?nh theo gi? s?n ph?m trong giao d?ch ?c l?p ho?c gi? tr? gi?a kho?ng gi? giao d?ch ?c l?p chu?n c?a c?c ?i t??ng so s?nh ?c l?p theo quy ?nh t?i Ngh? ?nh n?y.Tr??ng h?p gi? s?n ph?m ??c c?ng b? tr?n c?c s?n giao d?ch h?ng h?a, d?ch v? trong n??c v? qu?c t?, gi? s?n ph?m trong giao d?ch li?n k?t ??c x?c ?nh theo gi? s?n ph?m ??c c?ng b? c? th?i i?m v? c?c i?u ki?n giao d?ch t??ng ?ng.Ng??i n?p thu? mua m?y m?c, thi?t b? t? b?n li?n k?t ? n??c ngo?i ph?i c? t?i li?u, ch?ng t? ch?ng minh gi? mua m?y m?c, thi?t b? tu?n theo nguy?n t?c giao d?ch ?c l?p t?i th?i i?m mua: ?i v?i m?y m?c, thi?t b? m?i, gi? so s?nh l? gi? h?a ?n b?n li?n k?t mua m?y m?c, thi?t b? ? t? b?n ?c l?p; ?i v?i m?y m?c, thi?t b? ? qua s? d?ng, ph?i c? h?a ?n, ch?ng t? g?c t?i th?i i?m mua, khi ? gi? tr? t?i s?n ??c x?c ?nh l?i theo quy ?nh hi?n h?nh c?a ph?p lu?t v? h??ng d?n qu?n l?, s? d?ng v? tr?ch kh?u hao t?i s?n c? ?nh.d) K?t qu? x?c ?nh gi? giao d?ch li?n k?t l? gi? t?nh thu? ? k? khai, x?c ?nh s? thu? thu nh?p doanh nghi?p ph?i n?p, nh?ng kh?ng l?m gi?m ngh)a v? thu? ph?i n?p ng?n s?ch nh? n??c c?a ng??i n?p thu?.2. 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:a) C?c tr??ng h?p ?p d?ng 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, bao g?m: Ng??i n?p thu? kh?ng c? c? s? d? li?u v? th?ng tin ? ?p d?ng ph??ng ph?p so s?nh gi? giao d?ch ?c l?p quy ?nh t?i kho?n 1 i?u n?y ho?c ng??i n?p thu? kh?ng th? so s?nh giao d?ch theo s?n ph?m tr?n c? s? t?ng giao d?ch ?i v?i t?ng s?n ph?m t??ng ?ng, vi?c g?p chung c?c giao d?ch ??c ti?n h?nh nh?m ?m b?o ph? h?p b?n ch?t, th?c ti?n kinh doanh v? l?a ch?n ??c t? su?t l?i nhu?n c?a c?c ?i t??ng so s?nh ?c l?p ph? h?p ho?c ng??i n?p thu? kh?ng th?c hi?n ch?c nng t? ch? ?i v?i to?n b? chu?i ho?t ?ng s?n xu?t, kinh doanh ho?c kh?ng tham gia th?c hi?n c?c giao d?ch li?n k?t t?ng h?p, ?c th? theo quy ?nh t?i kho?n 3 i?u n?y;b) Nguy?n t?c ?p d?ng: Ph??ng ph?p so s?nh t? su?t l?i nhu?n ??c ?p d?ng tr?n nguy?n t?c kh?ng c? kh?c bi?t v? ch?c nng ho?t ?ng, t?i s?n, r?i ro; i?u ki?n kinh t? v? ph??ng ph?p h?ch to?n k? to?n khi so s?nh gi?a ng??i n?p thu? v? ?i t??ng so s?nh ?c l?p c? ?nh h??ng tr?ng y?u ?n t? su?t l?i nhu?n. Tr??ng h?p c? c?c kh?c bi?t ?nh h??ng tr?ng y?u ?n t? su?t l?i nhu?n, khi ? ph?i lo?i tr? c?c kh?c bi?t tr?ng y?u n?y.C?c y?u t? ch?c nng, t?i s?n, r?i ro kinh doanh v? i?u ki?n kinh t? c? t?c ?ng tr?ng y?u ?n t? su?t l?i nhu?n, bao g?m: C?c y?u t? v? t?i s?n, v?n, chi ph?; quy?n ki?m so?t, quy?n quy?t ?nh tr?n th?c t? ph?c v? cho vi?c th?c hi?n ch?c nng ch?nh c?a ng??i n?p thu?; t?nh ch?t ng?nh ngh? ho?t ?ng kinh doanh v? th? tr??ng s?n xu?t, ti?u th? s?n ph?m; ph??ng ph?p h?ch to?n k? to?n v? c? c?u chi ph? c?a s?n ph?m; i?u ki?n kinh t? di?n ra giao d?ch.C?c y?u t? t?c ?ng kh?c ??c x?c ?nh cn c? th?c ti?n th?c hi?n gi?a c?c b?n li?n k?t, bao g?m c?c quan h? th??ng m?i ho?c t?i ch?nh c?a t?p o?n a qu?c gia; h? tr? k? thu?t; chia s? b? quy?t kinh doanh; s? d?ng nh?n s? bi?t ph?i ho?c ki?m nhi?m v? c?c i?u ki?n kinh t? c?a ng?nh, l)nh v?c kinh doanh c?a ng??i n?p thu?. C?c y?u t? so s?nh kh?c l? ?c t?nh s?n ph?m v? i?u ki?n h?p ?ng.Ng??i n?p thu? th?c hi?n kinh doanh v?i ch?c nng ?n gi?n, kh?ng c? ch?c nng quy?t ?nh chi?n l??c v? ph?t sinh giao d?ch t?o gi? tr? gia tng th?p, bao g?m c?c doanh nghi?p th?c hi?n ho?t ?ng s?n xu?t ho?c ph?n ph?i kh?ng ch?u r?i ro h?ng t?n kho, r?i ro th? tr??ng v? kh?ng ph?t sinh doanh thu, chi ph? t? ho?t ?ng khai th?c t?i s?n v? h?nh th? kh?ng g?nh ch?u l? ph?t sinh trong ho?t ?ng s?n xu?t kinh doanh t? c?c r?i ro n?y;c) Ph??ng ph?p x?c ?nh: Ph??ng ph?p so s?nh t? su?t l?i nhu?n s? d?ng t? su?t l?i nhu?n g?p ho?c t? su?t l?i nhu?n thu?n c?a c?c ?i t??ng so s?nh ?c l?p ??c ch?n ? x?c ?nh t? su?t l?i nhu?n g?p ho?c t? su?t l?i nhu?n thu?n t??ng ?ng c?a ng??i n?p thu?. Vi?c l?a ch?n t? su?t l?i nhu?n bao g?m t? su?t l?i nhu?n g?p v? t? su?t l?i nhu?n thu?n t?nh tr?n doanh thu, chi ph? ho?c t?i s?n ph? thu?c v?o b?n ch?t v? i?u ki?n kinh t? c?a giao d?ch; ch?c nng c?a ng??i n?p thu? v? ph??ng ph?p h?ch to?n k? to?n c?a c?c b?n. C? s? x?c ?nh t? su?t l?i nhu?n bao g?m doanh thu, chi ph? ho?c t?i s?n l? s? li?u k? to?n c?a ng??i n?p thu? kh?ng do c?c b?n li?n k?t ki?m so?t, quy?t ?nh gi? giao d?ch li?n k?t.- Ph??ng ph?p so s?nh t? su?t l?i nhu?n g?p tr?n doanh thu (ph??ng ph?p gi? b?n l?i):Gi? mua v?o c?a h?ng h?a, d?ch v?, t?i s?n (gi? v?n) t? b?n li?n k?t b?ng (=) gi? b?n ra (doanh thu thu?n) c?a h?ng h?a, d?ch v?, t?i s?n b?n l?i cho b?n ?c l?p tr? (-) l?i nhu?n g?p tr?n gi? b?n ra (doanh thu thu?n) c?a ng??i n?p thu? tr? (-) m?t s? chi ph? kh?c bao g?m trong gi? mua: Thu? nh?p kh?u; l? ph? h?i quan; chi ph? b?o hi?m, v?n chuy?n qu?c t? (n?u c?).L?i nhu?n g?p tr?n gi? b?n ra (doanh thu thu?n) c?a ng??i n?p thu? ??c x?c ?nh t? c?c ?i t??ng so s?nh ?c l?p b?ng (=) gi? b?n ra (doanh thu thu?n) c?a ng??i n?p thu? nh?n (x) t? su?t l?i nhu?n g?p tr?n gi? b?n ra (doanh thu thu?n) c?a c?c ?i t??ng so s?nh ?c l?p ??c l?a ch?n.T? su?t l?i nhu?n g?p tr?n gi? b?n ra (doanh thu thu?n) c?a c?c ?i t??ng so s?nh ?c l?p ??c l?a ch?n l? gi? tr? gi?a thu?c kho?ng giao d?ch ?c l?p chu?n c?a t? su?t l?i nhu?n g?p tr?n gi? b?n ra (doanh thu thu?n) c?a c?c ?i t??ng so s?nh ?c l?p ??c l?a ch?n ? i?u ch?nh ph? h?p v?i c?c nguy?n t?c quy ?nh t?i Ngh? ?nh n?y.Gi? mua v?o t? b?n li?n k?t (ho?c gi? v?n) ??c i?u ch?nh theo ?i t??ng so s?nh ?c l?p l? gi? t?nh thu?, k? khai chi ph?, x?c ?nh ngh)a v? thu? thu nh?p doanh nghi?p ph?i n?p c?a ng??i n?p thu?.- Ph??ng ph?p so s?nh t? su?t l?i nhu?n g?p tr?n gi? v?n (ph??ng ph?p gi? v?n c?ng l?i):Gi? b?n ra ho?c doanh thu thu?n c?a h?ng h?a, d?ch v?, t?i s?n b?n cho b?n li?n k?t ??c x?c ?nh b?ng (=) gi? v?n c?a h?ng h?a, d?ch v?, t?i s?n mua v?o t? b?n ?c l?p c?ng (+) l?i nhu?n g?p tr?n gi? v?n c?a ng??i n?p thu?.L?i nhu?n g?p tr?n gi? v?n c?a ng??i n?p thu? ??c x?c ?nh t? c?c ?i t??ng so s?nh ?c l?p b?ng (=) gi? v?n c?a ng??i n?p thu? nh?n (x) t? su?t l?i nhu?n g?p tr?n gi? v?n c?a c?c ?i t??ng so s?nh ?c l?p ??c l?a ch?n.T? su?t l?i nhu?n g?p tr?n gi? v?n c?a c?c ?i t??ng so s?nh ?c l?p ??c l?a ch?n l? gi? tr? gi?a thu?c kho?ng giao d?ch ?c l?p chu?n c?a t? su?t l?i nhu?n g?p tr?n gi? v?n c?a c?c ?i t??ng so s?nh ?c l?p ??c l?a ch?n ? i?u ch?nh ph? h?p v?i c?c nguy?n t?c quy ?nh t?i Ngh? ?nh n?y.Gi? b?n ra cho b?n li?n k?t (ho?c doanh thu thu?n) ??c i?u ch?nh theo ?i t??ng so s?nh ?c l?p l? gi? t?nh thu?, k? khai chi ph?, x?c ?nh ngh)a v? thu? thu nh?p doanh nghi?p ph?i n?p c?a ng??i n?p thu?.- Ph??ng ph?p so s?nh t? su?t l?i nhu?n thu?n:T? su?t l?i nhu?n thu?n ch?a tr? chi ph? l?i vay v? thu? thu nh?p doanh nghi?p tr?n doanh thu, chi ph? ho?c t?i s?n c?a ng??i n?p thu? th?c hi?n giao d?ch li?n k?t ??c i?u ch?nh theo t? su?t l?i nhu?n thu?n ch?a tr? chi ph? l?i vay tr?n doanh thu, chi ph? ho?c t?i s?n c?a c?c ?i t??ng so s?nh ?c l?p ??c ch?n, tr?n c? s? ? i?u ch?nh, x?c ?nh ngh)a v? thu? c?a ng??i n?p thu?.L?i nhu?n thu?n kh?ng bao g?m ch?nh l?ch doanh thu v? chi ph? c?a ho?t ?ng t?i ch?nh.T? su?t l?i nhu?n thu?n ??c l?a ch?n l? gi? tr? gi?a thu?c kho?ng giao d?ch ?c l?p chu?n c?a t? su?t l?i nhu?n thu?n c?a c?c ?i t??ng so s?nh ?c l?p ??c ch?n ? i?u ch?nh, x?c ?nh thu nh?p ch?u thu? v? ngh)a v? thu? ph?i n?p c?a ng??i n?p thu? ph? h?p v?i c?c nguy?n t?c quy ?nh t?i Ngh? ?nh n?y.C?c ch? ti?u t? su?t l?i nhu?n thu?n ch?a tr? l?i vay v? thu? thu nh?p doanh nghi?p ??c x?c ?nh theo quy ?nh c?a ph?p lu?t v? k? to?n, qu?n l? thu? v? thu? thu nh?p doanh nghi?p.3. Ph??ng ph?p ph?n b? l?i nhu?n gi?a c?c b?n li?n k?t:a) C?c tr??ng h?p ?p d?ng ph??ng ph?p ph?n b? l?i nhu?n c?a c?c b?n li?n k?t, bao g?m: Ng??i n?p thu? tham gia th?c hi?n giao d?ch li?n k?t t?ng h?p, ?c th?, duy nh?t, kh?p k?n trong t?p o?n, c?c ho?t ?ng ph?t tri?n s?n ph?m m?i, s? d?ng c?ng ngh? ?c quy?n, tham gia v?o chu?i gi? tr? giao d?ch ?c quy?n c?a t?p o?n ho?c qu? tr?nh ph?t tri?n, gia tng, duy tr?, b?o v? v? khai th?c t?i s?n v? h?nh ?c quy?n, kh?ng c? cn c? ? x?c ?nh gi? gi?a c?c b?n li?n k?t ho?c c?c giao d?ch c? li?n quan ch?t ch?, th?c hi?n ?ng th?i, c?c giao d?ch t?i ch?nh ph?c t?p li?n quan ?n nhi?u th? tr??ng t?i ch?nh tr?n th? gi?i; ho?c ng??i n?p thu? tham gia c?c giao d?ch li?n k?t kinh t? s?, kh?ng c? cn c? ? x?c ?nh gi? gi?a c?c b?n li?n k?t ho?c tham gia vi?c t?o gi? tr? tng th?m thu ??c t? h?p l?c trong t?p o?n ho?c ng??i n?p thu? th?c hi?n ch?c nng t? ch? ?i v?i to?n b? qu? tr?nh s?n xu?t, kinh doanh v? kh?ng ph?i ?i t??ng ?p d?ng theo quy ?nh t?i kho?n 1 v? kho?n 2 i?u n?y;b) Nguy?n t?c ?p d?ng: Ph??ng ph?p ph?n b? l?i nhu?n l? ph??ng ph?p ph?n b? t?ng l?i nhu?n c?a giao d?ch li?n k?t ? x?c ?nh l?i nhu?n c?a ng??i n?p thu?. Ph??ng ph?p ph?n b? l?i nhu?n ??c ?p d?ng ?i v?i: T?ng l?i nhu?n th?c t? v? l?i nhu?n ti?m nng c?a c?c giao d?ch li?n k?t quy ?nh t?i i?m a kho?n n?y ??c x?c ?nh b?ng c?c s? li?u t?i ch?nh tr?n c? s? c?c ch?ng t? h?p l?, h?p l?; gi? tr? v? l?i nhu?n c?a giao d?ch li?n k?t ph?i ??c x?c ?nh theo c?ng ph??ng ph?p k? to?n trong to?n b? th?i gian ?p d?ng ph??ng ph?p ph?n b? l?i nhu?n;c) Ph??ng ph?p x?c ?nh: L?i nhu?n ??c i?u ch?nh c?a ng??i n?p thu? ??c ph?n b? tr?n t?ng l?i nhu?n c?a giao d?ch li?n k?t, bao g?m l?i nhu?n th?c t? v? l?i nhu?n ti?m nng c?a c?c b?n tham gia giao d?ch li?n k?t c? th? thu ??c.L?i nhu?n ??c i?u ch?nh c?a ng??i n?p thu? l? t?ng l?i nhu?n c? b?n v? l?i nhu?n ph? tr?i. L?i nhu?n c? b?n x?c ?nh theo ph??ng ph?p so s?nh l?i nhu?n quy ?nh t?i kho?n 2 i?u n?y. L?i nhu?n ph? tr?i x?c ?nh theo t? l? ph?n b? d?a tr?n m?t ho?c m?t s? y?u t? nh? doanh thu, chi ph?, t?i s?n ho?c nh?n l?c c?a c?c b?n li?n k?t tham gia giao d?ch v? ph? h?p nguy?n t?c giao d?ch ?c l?p.Tr??ng h?p kh?ng ? th?ng tin, d? li?u ? ph?n b? l?i nhu?n ??c i?u ch?nh theo quy ?nh tr?n, vi?c ph?n b? c? th? d?a tr?n m?t ho?c m?t s? y?u t? nh? doanh thu, chi ph?, t?i s?n ho?c nh?n l?c c?a c?c b?n li?n k?t tham gia giao d?ch v? ph? h?p nguy?n t?c giao d?ch ?c l?p.d) L?i nhu?n ??c i?u ch?nh c?a ng??i n?p thu? l? cn c? x?c ?nh thu nh?p ch?u thu? v? s? thu? thu nh?p doanh nghi?p ph?i n?p, nh?ng kh?ng l?m gi?m ngh)a v? n?p ng?n s?ch nh? n??c c?a ng??i n?p thu?.i?u 8. X?c ?nh chi ph? ? t?nh thu? trong m?t s? tr??ng h?p c? th? ?i v?i doanh nghi?p c? giao d?ch li?n k?t ?c th?1. Giao d?ch li?n k?t kh?ng ph? h?p b?n ch?t giao d?ch ?c l?p ho?c kh?ng g?p ph?n t?o ra doanh thu, thu nh?p cho ho?t ?ng s?n xu?t, kinh doanh c?a ng??i n?p thu? kh?ng ??c tr? v?o chi ph? t?nh thu? trong k?, bao g?m:a) Chi ph? thanh to?n cho b?n li?n k?t kh?ng th?c hi?n b?t k? ho?t ?ng s?n xu?t, kinh doanh n?o li?n quan ?n ng?nh ngh?, ho?t ?ng s?n xu?t, kinh doanh c?a ng??i n?p thu?;b) Chi ph? thanh to?n cho b?n li?n k?t c? ho?t ?ng s?n xu?t, kinh doanh nh?ng quy m? t?i s?n, s? l??ng nh?n vi?n v? ch?c nng s?n xu?t, kinh doanh kh?ng t??ng x?ng v?i gi? tr? giao d?ch m? b?n li?n k?t nh?n ??c t? ng??i n?p thu?;c) Chi ph? thanh to?n cho b?n li?n k?t kh?ng c? quy?n l?i, tr?ch nhi?m li?n quan ?i v?i t?i s?n, h?ng h?a, d?ch v? cung c?p cho ng??i n?p thu?;d) Chi ph? thanh to?n cho b?n li?n k?t l? ?i t??ng c? tr? c?a m?t n??c ho?c v?ng l?nh th? kh?ng thu thu? thu nh?p doanh nghi?p, kh?ng g?p ph?n t?o ra doanh thu, gi? tr? gia tng cho ho?t ?ng s?n xu?t, kinh doanh c?a ng??i n?p thu?.2. Giao d?ch cung c?p d?ch v? gi?a c?c b?n li?n k?t:a) Tr? c?c kho?n chi quy ?nh t?i i?m b kho?n n?y, ng??i n?p thu? ??c tr? c?c kho?n chi ph? d?ch v? v?o chi ph? t?nh thu? trong k? n?u ?p ?ng ? c?c i?u ki?n nh? sau: D?ch v? ??c cung c?p c? gi? tr? th??ng m?i, t?i ch?nh, kinh t? v? ph?c v? tr?c ti?p cho ho?t ?ng s?n xu?t kinh doanh c?a ng??i n?p thu?; d?ch v? t? c?c b?n li?n k?t ch? ??c x?c ?nh ? cung c?p trong i?u ki?n ho?n c?nh t??ng t? c?c b?n ?c l?p chi tr? cho c?c d?ch v? n?y; ph? d?ch v? ??c thanh to?n tr?n c? s? nguy?n t?c giao d?ch ?c l?p v? ph??ng ph?p t?nh gi? giao d?ch li?n k?t ho?c ph?n b? m?c ph? d?ch v? gi?a c?c b?n li?n k?t ph?i ??c ?p d?ng th?ng nh?t trong to?n t?p o?n ?i v?i lo?i h?nh d?ch v? t??ng t? v? ng??i n?p thu? ph?i cung c?p h?p ?ng, ch?ng t?, h?a ?n v? th?ng tin v? ph??ng ph?p t?nh, y?u t? ph?n b? v? ch?nh s?ch gi? c?a t?p o?n ?i v?i d?ch v? ??c cung c?p.Tr??ng h?p li?n quan ?n c?c trung t?m th?c hi?n ch?c nng chuy?n m?n h?a v? h?p l?c t?o gi? tr? tng th?m c?a t?p o?n, ng??i n?p thu? ph?i x?c ?nh t?ng gi? tr? t?o ra t? c?c ch?c nng n?y, x?c ?nh m?c ph?n b? l?i nhu?n ph? h?p v?i gi? tr? ?ng g?p c?a c?c b?n li?n k?t sau khi ? tr? (-) m?c ph? d?ch v? t??ng ?ng cho b?n li?n k?t th?c hi?n ch?c nng i?u ph?i, cung c?p d?ch v? c?a giao d?ch ?c l?p c? t?nh ch?t t??ng ?ng.b) Chi ph? d?ch v? kh?ng ??c tr? khi x?c ?nh thu nh?p ch?u thu? bao g?m: Chi ph? ph?t sinh t? c?c d?ch v? ??c cung c?p ch? nh?m m?c ?ch ph?c v? l?i ?ch ho?c t?o gi? tr? cho c?c b?n li?n k?t kh?c; d?ch v? ph?c v? l?i ?ch c? ?ng c?a b?n li?n k?t; d?ch v? t?nh ph? tr?ng l?p do nhi?u b?n li?n k?t cung c?p cho c?ng m?t lo?i d?ch v?, kh?ng x?c ?nh ??c gi? tr? gia tng cho ng??i n?p thu?; d?ch v? v? b?n ch?t l? c?c l?i ?ch ng??i n?p thu? nh?n ??c do l? th?nh vi?n c?a m?t t?p o?n v? chi ph? m? b?n li?n k?t c?ng th?m ?i v?i d?ch v? do b?n th? ba cung c?p th?ng qua trung gian b?n li?n k?t kh?ng ?ng g?p th?m gi? tr? cho d?ch v?.3. T?ng chi ph? l?i vay ph?t sinh trong k? c?a ng??i n?p thu? ??c tr? khi x?c ?nh thu nh?p ch?u thu? thu nh?p doanh nghi?p kh?ng v??t qu? 20% c?a t?ng l?i nhu?n thu?n t? ho?t ?ng kinh doanh c?ng v?i chi ph? l?i vay, chi ph? kh?u hao trong k? c?a ng??i n?p thu?.Quy ?nh n?y kh?ng ?p d?ng v?i ng??i n?p thu? l? ?i t??ng ?p d?ng c?a Lu?t c?c t? ch?c t?n d?ng v? Lu?t kinh doanh b?o hi?m.Ng??i n?p thu? k? khai t? l? chi ph? l?i vay trong k? t?nh thu? theo M?u s? 01 t?i Ph? l?c ban h?nh k?m theo Ngh? ?nh n?y.i?u 9. C? s? d? li?u s? d?ng trong k? khai, x?c ?nh, qu?n l? gi? giao d?ch li?n k?t1. C? s? d? li?u s? d?ng trong k? khai, x?c ?nh gi? giao d?ch li?n k?t c?a ng??i n?p thu?, bao g?m:a) C? s? d? li?u do c?c t? ch?c kinh doanh th?ng tin cung c?p, bao g?m th?ng tin t?i ch?nh v? d? li?u c?a doanh nghi?p do c?c t? ch?c n?y thu th?p t? c?c ngu?n th?ng tin c?ng khai v? l?u gi?, c?p nh?t, qu?n l? s? d?ng (sau ?y g?i l? c? s? d? li?u th??ng m?i);b) Th?ng tin d? li?u c?a c?c doanh nghi?p ??c c?ng b? c?ng khai tr?n th? tr??ng ch?ng kho?n;c) Th?ng tin, d? li?u c?ng b? tr?n c?c s?n giao d?ch h?ng h?a, d?ch v? trong n??c v? qu?c t?;d) Th?ng tin do c?c c? quan b?, ng?nh trong n??c c?ng b? c?ng khai ho?c c?c ngu?n ch?nh th?c kh?c.2. C? s? d? li?u s? d?ng trong qu?n l? gi? giao d?ch li?n k?t c?a C? quan thu?, bao g?m:a) C? s? d? li?u quy ?nh t?i kho?n 1 i?u n?y;b) Th?ng tin, d? li?u trao ?i v?i c?c C? quan thu? ?i t?c;c) Th?ng tin do c?c c? quan b?, ng?nh trong n??c cung c?p cho C? quan thu?;d) C? s? d? li?u c?a C? quan thu?.C? s? d? li?u c?a C? quan thu? s? d?ng trong qu?n l? r?i ro v? ?n ?nh gi? giao d?ch li?n k?t ?i v?i c?c tr??ng h?p vi ph?m quy ?nh t?i kho?n 3 i?u 12 Ngh? ?nh n?y.3. 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