{"id":14615,"date":"2015-10-02T00:24:12","date_gmt":"2015-10-02T00:24:12","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=14615"},"modified":"2016-11-11T04:39:07","modified_gmt":"2016-11-11T04:39:07","slug":"chuyen-gia-nhung-van-de-co-ban","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=14615","title":{"rendered":"Chuy\u1ec3n gi\u00e1 – Nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u01a1 b\u1ea3n"},"content":{"rendered":"
\"Chuy\u1ec3n

Chuy\u1ec3n gi\u00e1 – Nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u01a1 b\u1ea3n<\/p><\/div>\n

Ch\u00fang ta th\u01b0\u1eddng cho l\u00e0: Chuy\u1ec3n gi\u00e1 \u0111ang \u1edf nh\u1eefng doanh nghi\u1ec7p l\u1edbn nh\u01b0 Cocacola, Kengnam… hay c\u0169ng \u1edf nh\u1eefng c\u00f4ng ty c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i n\u00e0o \u0111\u00f3.\u00a0R\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p Vi\u1ec7t kh\u00f4ng ngh\u0129 m\u00ecnh\u00a0\u0111ang\u00a0\u1edf trong m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft- chuy\u1ec3n gi\u00e1. B\u00e0i vi\u1ebft n\u00e0y K\u1ebf to\u00e1n Centax<\/a> xin cung c\u1ea5p m\u1ed9t g\u00f3c nh\u00ecn v\u1ec1 v\u1ea5n \u0111\u1ec1 chuy\u1ec3n gi\u00e1 cho c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t.<\/span><\/p>\n

1. C\u01a1 s\u1edf ph\u00e1p l\u00fd<\/span><\/strong><\/span><\/h2>\n

V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn v\u1ec1 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft hi\u1ec7n nay l\u00e0 Th\u00f4ng t\u01b0 66\/2010\/TT-BTC<\/strong>. Th\u00f4ng t\u01b0 quy \u0111\u1ecbnh r\u1ea5t chi ti\u1ebft c\u00e1ch x\u00e1c \u0111\u1ecbnh c\u00e1c b\u00ean nh\u01b0 th\u1ebf n\u00e0o s\u1ebd \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng, c\u00e1c ngh\u0129a v\u1ee5 m\u00e0 DN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n ph\u1ea3i tu\u00e2n th\u1ee7.<\/span><\/p>\n

Y\u00eau c\u1ea7u lu\u1eadt thu\u1ebf hi\u1ec7n nay v\u1edbi c\u00e1c DN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft (\u201cGDLK\u201d) l\u00e0:<\/span><\/p>\n

\u2022 N\u1ed9p t\u1edd khai GDLK c\u00f9ng th\u1eddi \u0111i\u1ec3m khi n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN (hi\u1ec7n nay l\u00e0 Form 03-7\/TNDN \u0111\u00ednh k\u00e8m theo TT 156\/2013\/TT-BTC<\/a>);<\/span><\/p>\n

\u2022 L\u1eadp B\u00e1o c\u00e1o gi\u1ea3i tr\u00ecnh giao d\u1ecbch gi\u00e1 th\u1ecb tr\u01b0\u1eddng (ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp t\u1ea1i th\u1eddi \u0111i\u1ec3m di\u1ec5n ra c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt, b\u1ed5 sung trong su\u1ed1t qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n giao d\u1ecbch).<\/span><\/p>\n

2. C\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/span><\/strong><\/span><\/h2>\n

Theo quy\u00a0\u0111\u1ecbnh t\u1ea1i\u00a0\u0111i\u1ec3m 3 kho\u1ea3n 4 Th\u00f4ng t\u01b0 66\/2010\/TT-BTC<\/strong> nh\u1eefng b\u00ean c\u00f3 quan h\u1ec7 \u00a0li\u00ean k\u1ebft bao g\u1ed3m:<\/span><\/p>\n

“4. \u201cC\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft\u201d (sau \u0111\u00e2y \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 “c\u00e1c b\u00ean li\u00ean k\u1ebft”) l\u00e0 c\u1ee5m t\u1eeb \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ch\u1ec9 c\u00e1c b\u00ean c\u00f3 m\u1ed1i quan h\u1ec7 thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p d\u01b0\u1edbi \u0111\u00e2y:<\/em><\/strong><\/span><\/p>\n

4.1. M\u1ed9t b\u00ean tham gia tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp v\u00e0o vi\u1ec7c \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c v\u00e0o b\u00ean kia;<\/em><\/span><\/p>\n

4.2. C\u00e1c b\u00ean tr\u1ef1c ti\u1ebfp hay gi\u00e1n ti\u1ebfp c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c c\u1ee7a m\u1ed9t b\u00ean kh\u00e1c;<\/em><\/span><\/p>\n

4.3. C\u00e1c b\u00ean c\u00f9ng tham gia tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp v\u00e0o vi\u1ec7c \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c v\u00e0o m\u1ed9t b\u00ean kh\u00e1c.<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 66\/2010\/TT-BTC<\/strong> \u00a0hai doanh nghi\u1ec7p trong m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 m\u1ed9t\u00a0quan h\u1ec7 giao d\u1ecbch kinh doanh thu\u1ed9c 13\u00a0c\u00e1c tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh th\u00ec x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00e1c b\u00ean li\u00ean k\u1ebft. V\u1edbi c\u00e1c doanh nghi\u1ec7p SME t\u1ea1i Vi\u1ec7t nam, th\u01b0\u1eddng\u00a0\u1edf trong m\u1ed1i quan h\u1ec7 sau:<\/span><\/p>\n

“h) Hai doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t v\u1ec1 nh\u00e2n s\u1ef1, t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1edfi c\u00e1c c\u00e1 nh\u00e2n thu\u1ed9c m\u1ed9t trong c\u00e1c m\u1ed1i quan h\u1ec7 sau: v\u1ee3 v\u00e0 ch\u1ed3ng; b\u1ed1, m\u1eb9 v\u00e0 con (kh\u00f4ng ph\u00e2n bi\u1ec7t con \u0111\u1ebb, con nu\u00f4i ho\u1eb7c con d\u00e2u, con r\u1ec3); anh, ch\u1ecb, em c\u00f3 c\u00f9ng cha, m\u1eb9 (kh\u00f4ng ph\u00e2n bi\u1ec7t cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb, cha nu\u00f4i, m\u1eb9 nu\u00f4i); \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i v\u00e0 ch\u00e1u n\u1ed9i; \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i v\u00e0 ch\u00e1u ngo\u1ea1i; c\u00f4, ch\u00fa, b\u00e1c, c\u1eadu, d\u00ec ru\u1ed9t v\u00e0 ch\u00e1u ru\u1ed9t;”<\/em><\/span><\/p>\n

Chi ti\u1ebft: Chuy\u1ec3n gi\u00e1 – C\u00e1c\u00a0quan h\u1ec7 giao d\u1ecbch kinh doanh\u00a0\u0111\u01b0\u1ee3c x\u00e1c\u00a0\u0111\u1ecbnh l\u00e0 c\u00e1c b\u00ean li\u00ean k\u1ebft<\/strong><\/a><\/span><\/p>\n

3. C\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng<\/span><\/strong><\/span><\/h2>\n

\u2022 Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp;<\/span><\/p>\n

\u2022 Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i;<\/span><\/p>\n

\u2022 Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i;<\/span><\/p>\n

\u2022 Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh l\u1ee3i nhu\u1eadn;<\/span><\/p>\n

\u2022 Ph\u01b0\u01a1ng ph\u00e1p t\u00e1ch l\u1ee3i nhu\u1eadn.<\/span><\/p>\n

Hi\u1ec7n nay, \u0111a ph\u1ea7n c\u00e1c c\u00f4ng ty ch\u1ecdn nhi\u1ec1u nh\u1ea5t l\u00e0 ph\u01b0\u01a1ng ph\u00e1p s\u1ed1 4 v\u00e0 s\u1ed1 1. Ri\u00eang c\u00e1c doanh nghi\u1ec7p ph\u00e2n ph\u1ed1i th\u01b0\u1eddng ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p s\u1ed1 2.<\/span><\/p>\n

C\u00e1ch th\u1ee9c m\u00e0 DN ch\u1ee9ng minh cho c\u01a1 quan thu\u1ebf t\u00f4i kh\u00f4ng chuy\u1ec3n gi\u00e1 l\u00e0 ch\u1ee9ng minh DN c\u1ee7a t\u00f4i c\u00f3 m\u1ee9c gi\u00e1 x\u1ea5p x\u1ec9 c\u00e1c m\u1ee9c gi\u00e1 c\u1ee7a c\u00e1c cty t\u01b0\u01a1ng \u0111\u1ed3ng trong th\u1ecb tr\u01b0\u1eddng (PP1) ho\u1eb7c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn c\u1ee7a DN t\u00f4i x\u1ea5p x\u1ec9 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn c\u1ee7a c\u00e1c cty t\u01b0\u01a1ng \u0111\u1ed3ng trong th\u1ecb tr\u01b0\u1eddng (c\u00e1c PP c\u00f2n l\u1ea1i trong \u0111\u00f3 r\u00f5 nh\u1ea5t l\u00e0 ph\u01b0\u01a1ng ph\u00e1p s\u1ed1 4).<\/span><\/p>\n

C\u00f4ng ty t\u01b0\u01a1ng \u0111\u1ed3ng l\u00e0 c\u00f4ng ty c\u00f3 c\u00f9ng ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng (ho\u1ea1t \u0111\u1ed9ng trong c\u00f9ng ng\u00e0nh ngh\u1ec1, kinh doanh c\u00f9ng 1 m\u1eb7t h\u00e0ng, th\u1ef1c hi\u1ec7n c\u00f9ng 1 nh\u00f3m ch\u1ee9c n\u0103ng nh\u01b0 s\u1ea3n xu\u1ea5t, b\u00e1n h\u00e0ng, marketing), c\u00f3 r\u1ee7i ro g\u00e1nh ch\u1ecbu t\u01b0\u01a1ng t\u1ef1 nhau (r\u1ee7i ro th\u1ecb tr\u01b0\u1eddng, r\u1ee7i ro h\u00e0ng t\u1ed3n kho,\u2026) v\u00e0 t\u00e0i s\u1ea3n s\u1eed d\u1ee5ng (vd: c\u00f9ng kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh).<\/span><\/p>\n

Chi ti\u1ebft: Chuy\u1ec3n gi\u00e1 –\u00a0C\u00e1c nguy\u00ean t\u1eafc, ph\u01b0\u01a1ng ph\u00e1p\u00a0\u00e1p d\u1ee5ng gi\u00e1 th\u1ecb tr\u01b0\u1edfng cho c\u00e1c b\u00ean quan h\u1ec7 li\u00ean k\u1ebft<\/strong><\/span><\/p>\n

4. C\u00e1c th\u00e0nh ph\u1ea7n c\u1ee7a B\u00e1o c\u00e1o gi\u1ea3i tr\u00ecnh giao d\u1ecbch gi\u00e1 th\u1ecb tr\u01b0\u1eddng<\/span><\/strong><\/span><\/h2>\n

Bao g\u1ed3m 6 ph\u1ea7n c\u01a1 b\u1ea3n:<\/span><\/p>\n

\u2022 T\u1ed5ng quan v\u1ec1 T\u1eadp \u0111o\u00e0n v\u00e0 c\u00f4ng ty \u0111ang xem x\u00e9t;<\/span><\/p>\n

\u2022 T\u1ed5ng quan v\u1ec1 GDLK;<\/span><\/p>\n

\u2022 Ph\u00e2n t\u00edch ng\u00e0nh (n\u1ebfu ng\u00e0nh \u0111\u00f3 trong n\u0103m g\u1eb7p kh\u1ee7ng ho\u1ea3ng th\u00ec \u0111\u00e2y l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng gi\u1ea3i th\u00edch t\u1ea1i sao DN trong n\u0103m b\u1ecb l\u1ed7 m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd);<\/span><\/p>\n

\u2022 Ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng;<\/span><\/p>\n

\u2022 L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng ph\u00f9 h\u1ee3p;<\/span><\/p>\n

\u2022 Ph\u00e2n t\u00edch kinh t\u1ebf hay c\u00f2n g\u1ecdi l\u00e0 Ph\u00e2n t\u00edch so s\u00e1nh (ph\u1ea7n quan tr\u1ecdng nh\u1ea5t trong B\u00e1o c\u00e1o)<\/span><\/p>\n

5.\u00a0Kh\u00f3 kh\u0103n khi th\u1ef1c hi\u1ec7n B\u00e1o c\u00e1o gi\u1ea3i tr\u00ecnh<\/span><\/strong><\/span><\/h2>\n

Kh\u00f3 kh\u0103n l\u1edbn nh\u1ea5t l\u00e0 c\u00e1c DN r\u1ea5t kh\u00f3 ho\u1eb7c kh\u00f4ng th\u1ec3 ti\u1ebfp c\u1eadn database v\u1ec1 gi\u00e1 ho\u1eb7c th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c cty l\u00e0m chung ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c v\u1edbi m\u00ecnh. \u0110\u00f3 l\u00e0 ch\u01b0a k\u1ec3 \u0111\u1ebfn vi\u1ec7c quy \u0111\u1ecbnh y\u00eau c\u1ea7u l\u00e0 ph\u1ea3i c\u00f3 \u00edt nh\u1ea5t 05 cty t\u01b0\u01a1ng \u0111\u1ed3ng tr\u1edf l\u00ean cho m\u1ee5c \u0111\u00edch ph\u00e2n t\u00edch so s\u00e1nh.<\/span><\/p>\n

Do \u0111\u00f3, c\u00e1c cty th\u01b0\u1eddng thu\u00ea c\u00e1c cty ki\u1ec3m to\u00e1n hay t\u01b0 v\u1ea5n \u0111\u1ec3 th\u1ef1c hi\u1ec7n B\u00e1o c\u00e1o. \u00a0Nh\u1eefng c\u00f4ng ty n\u00e0y l\u00e0m \u0111\u01b0\u1ee3c do h\u1ecd mua \u00a0v\u00e0 \u0111\u01b0\u1ee3c quy\u1ec1n ti\u1ebfp c\u1eadn th\u00f4ng tin t\u00e0i ch\u00ednh t\u1eeb nh\u1eefng cty b\u00e1n d\u1eef li\u1ec7u t\u00e0i ch\u00ednh chuy\u00ean nghi\u1ec7p nh\u01b0 BVD, Reuters,\u2026ho\u1eb7c t\u1ef1 x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u cho n\u1ed9i b\u1ed9 s\u1eed d\u1ee5ng do h\u1ecd c\u00f3 nh\u1eefng kh\u00e1ch h\u00e0ng trong ng\u00e0nh ngh\u1ec1 c\u1ee7a m\u00ecnh<\/span><\/p>\n

Ngo\u00e0i ra, c\u00e1c c\u00f4ng ty n\u00e0y th\u1ef1c hi\u00ean vi\u1ebft\u00a0B\u00e1o c\u00e1o c\u0169ng \u201cngh\u1ec7 thu\u1eadt\u201d . Th\u00f4ng tin nh\u1ea1y c\u1ea3m v\u1ec1 gi\u00e1 th\u00ec c\u00f3 th\u1ec3 kh\u00f4ng show ra, c\u00e1c th\u00f4ng tin t\u00edch c\u1ef1c hay ti\u00eau c\u1ef1c v\u1ec1 ng\u00e0nh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea5u \u0111i ho\u1eb7c nh\u1ea5n m\u1ea1nh \u0111\u1ec3 gi\u1ea3i th\u00edch cho v\u1ecb th\u1ebf t\u00e0i ch\u00ednh c\u1ee7a cty \u0111ang xem x\u00e9t,\u2026<\/span><\/p>\n

6. Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec<\/span><\/strong><\/span><\/h2>\n

a. \u0110\u00e1nh gi\u00e1 r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf thanh tra v\u1ec1 chuy\u1ec3n gi\u00e1<\/span><\/strong><\/p>\n

Nh\u1eefng DN c\u00f3 c\u00e1c \u0111\u1eb7c \u0111i\u1ec3m sau \u0111\u00e2y \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f3 r\u1ee7i ro cao v\u1ec1 chuy\u1ec3n gi\u00e1:<\/span><\/p>\n

DN t\u0103ng tr\u01b0\u1edfng doanh thu h\u1eb1ng n\u0103m nh\u01b0ng l\u1ed7 li\u00ean t\u1ee5c qua c\u00e1c n\u0103m, l\u1ee3i nhu\u1eadn gi\u1ea3m \u0111\u1ed9t ng\u1ed9t;<\/span><\/p>\n

C\u00e1c cty kh\u00e1c trong ng\u00e0nh \u0111ang l\u00e0m \u0103n t\u1ed1t, ri\u00eang DN m\u00ecnh l\u1ea1i b\u1ecb l\u1ed7;<\/span><\/p>\n

DN c\u00f3 ph\u00e1t sinh GDLK nh\u01b0ng kh\u00f4ng n\u1ed9p t\u1edd khai GDLK;<\/span><\/p>\n

DN c\u00f3 gi\u00e1 tr\u1ecb GDLK chi\u1ec3m t\u1ef7 tr\u1ecdng l\u1edbn trong doanh thu ho\u1eb7c chi ph\u00ed;<\/span><\/p>\n

C\u00e1c b\u00ean li\u00ean k\u1ebft ho\u1ea1t \u0111\u1ed9ng \u1edf nh\u1eefng n\u01b0\u1edbc c\u00f3 thu\u1ebf su\u1ea5t thu\u1ebf TNDN th\u1ea5p h\u01a1n VN (hi\u1ec7n nay l\u00e0 22%);<\/span><\/p>\n

C\u00f3 c\u00e1c GDLK nh\u1ea1y c\u1ea3m (tr\u1ea3 ph\u00ed b\u1ea3n quy\u1ec1n, tr\u1ea3 ph\u00ed qu\u1ea3n l\u00fd, ph\u00ed nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, tr\u1ea3 l\u00e3i vay c\u00f3 l\u00e3i su\u1ea5t cao);<\/span><\/p>\n

N\u1ebfu r\u1ee7i ro cao, DN n\u00ean xem x\u00e9t th\u1ef1c hi\u1ec7n B\u00e1o c\u00e1o gi\u1ea3i tr\u00ecnh. C\u00e2n nh\u1eafc gi\u1eefa con s\u1ed1 thi\u1ec7t h\u1ea1i n\u1ebfu b\u1ecb thu\u1ebf \u00e1p \u0111\u1eb7t v\u1edbi m\u1ee9c ph\u00ed ph\u1ea3i tr\u1ea3 cho b\u00ean t\u01b0 v\u1ea5n. N\u1ebfu DN \u0111\u00e3 b\u1ecb c\u01a1 quan thu\u1ebf thanh tra \u0111\u1ebfn n\u0103m n\u00e0o, DN ch\u1ec9 c\u1ea7n th\u1ef1c hi\u1ec7n B\u00e1o c\u00e1o t\u1eeb c\u00e1c n\u0103m ch\u01b0a b\u1ecb thanh tra tr\u1edf v\u1ec1 sau.<\/span><\/p>\n

b. C\u00e1c l\u1ef1a ch\u1ecdn cho DN khi thu\u00ea cty t\u01b0 v\u1ea5n th\u1ef1c hi\u1ec7n B\u00e1o c\u00e1o<\/strong><\/span><\/p>\n

\u2022 N\u1ebfu DN l\u00e0 cty con c\u1ee7a 1 t\u1eadp \u0111o\u00e0n danh ti\u1ebfng, \u0111\u01b0\u1ee3c quan t\u00e2m\u00a0tr\u00ean khu v\u1ef1c ho\u1eb7c th\u1ebf gi\u1edbi th\u00ec n\u00ean ch\u1ecdn Big 4 \u0111\u1ec3 th\u1ef1c hi\u1ec7n B\u00e1o c\u00e1o. Uy t\u00edn c\u1ee7a Big 4 s\u1ebd \u0111\u1ea3m b\u1ea3o gi\u00e1 tr\u1ecb c\u1ee7a B\u00e1o c\u00e1o v\u00e0 c\u0169ng khi\u1ebfn c\u01a1 quan thu\u1ebf \u201ce d\u00e8, n\u1ec3 nang\u201d ph\u1ea7n n\u00e0o trong vi\u1ec7c tranh lu\u1eadn, challenge cty m\u00ecnh.<\/span><\/p>\n

\u2022 N\u1ebfu DN l\u00e0 cty con hay trong h\u1ec7 th\u1ed1ng c\u1ee7a 1 t\u1eadp \u0111o\u00e0n c\u1ee1 v\u1eeba, budget h\u1ea1n ch\u1ebf, kh\u00f4ng c\u00f3 nguy\u1ec7n v\u1ecdng g\u00ec h\u01a1n l\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7, y\u00ean \u1ed5n v\u1edbi thu\u1ebf c\u00f3 th\u1ec3 ch\u1ecdn c\u00e1c cty t\u01b0 v\u1ea5n h\u1ea1ng trung v\u1edbi ch\u1ea5t l\u01b0\u1ee3ng B\u00e1o c\u00e1o c\u0169ng g\u1ea7n nh\u01b0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng Big 4 nh\u01b0ng gi\u00e1 ph\u00ed th\u1ea5p h\u01a1n 30% so v\u1edbi Big 4.<\/span><\/p>\n

\u2022 N\u1ebfu l\u00e0 DN nh\u1ecf v\u00e0 v\u1eeba, kh\u00f4ng c\u00f3 ng\u00e2n s\u00e1ch c\u0169ng kh\u00f4ng kham n\u1ed5i m\u1ee9c ph\u00ed th\u00ec sao? Kh\u00f4ng l\u1ebd nh\u01b0 c\u00e1 n\u1eb1m tr\u00ean th\u1edbt ng\u00e0y ng\u00e0y c\u1ea7u nguy\u1ec7n thu\u1ebf s\u1ebd kh\u00f4ng \u0111\u1ec3 \u00fd \u0111\u1ebfn m\u00ecnh? Th\u1ef1c ra v\u1eabn c\u00f3 c\u00e1ch l\u00e0m B\u00e1o c\u00e1o theo ki\u1ec3u con nh\u00e0 ngh\u00e8o v\u00e0 t\u1ea5t nhi\u00ean l\u00e0 c\u01a1 s\u1edf ch\u1ee9ng minh s\u1ebd kh\u00f4ng \u0111\u1ee7 v\u1eefng ch\u1eafc nh\u01b0 c\u00e1c cty t\u01b0 v\u1ea5n l\u00e0m (d\u00f9 sao c\u00f3 c\u00e1i show ra cho thu\u1ebf coi v\u1eabn h\u01a1n l\u00e0 kh\u00f4ng c\u00f3 g\u00ec \u0111\u1ec3 r\u1ed3i thu\u1ebf n\u00f3i g\u00ec c\u0169ng ph\u1ea3i nghe).<\/span><\/p>\n

Nh\u1eefng ph\u1ea7n kh\u00f4ng ph\u1ea3i l\u00e0 ph\u1ea7n Ph\u00e2n t\u00edch so s\u00e1nh th\u00ec DN c\u00f3 th\u1ec3 t\u1ef1 chu\u1ea9n b\u1ecb \u0111\u01b0\u1ee3c nh\u01b0 Ph\u00e2n t\u00edch ng\u00e0nh (n\u00f3i v\u1ec1 ng\u00e0nh trong n\u0103m nh\u01b0 th\u1ebf n\u00e0o: m\u1edf r\u1ed9ng hay thu h\u1eb9p, t\u0103ng tr\u01b0\u1edfng ra sao), gi\u1edbi thi\u1ec7u v\u1ec1 t\u1eadp \u0111o\u00e0n, cty v\u00e0 GDLK, ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng (DN \u0111ang th\u1ef1c hi\u1ec7n nh\u1eefng ch\u1ee9c n\u0103ng n\u00e0o: mua h\u00e0ng, s\u1ea3n xu\u1ea5t, ti\u1ebfp th\u1ecb, R&D,\u2026).<\/span><\/p>\n

Ri\u00eang ph\u1ea7n L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p v\u00e0 Ph\u00e2n t\u00edch so s\u00e1nh th\u00ec c\u00e1c DN v\u1eeba v\u00e0 nh\u1ecf c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng c\u00e1ch sau:<\/span><\/p>\n

\u2022 L\u1ef1a ch\u1ecdn PP so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp;<\/span><\/p>\n

\u2022 So s\u00e1nh gi\u00e1 s\u1ea3n ph\u1ea9m c\u1ee7a m\u00ecnh v\u1edbi gi\u00e1 c\u1ee7a c\u00e1c cty t\u01b0\u01a1ng \u0111\u1ed3ng tr\u00ean th\u1ecb tr\u01b0\u1eddng. C\u1ee5 th\u1ec3: DN nghi\u00ean c\u1ee9u tr\u00ean th\u1ecb tr\u01b0\u1eddng v\u00e0 t\u00ecm ra \u00edt nh\u1ea5t l\u00e0 05 DN c\u00f3 kinh doanh m\u1eb7t h\u00e0ng gi\u1ed1ng v\u1edbi DN m\u00ecnh (c\u00e1c DN n\u00e0y n\u00ean l\u00e0 c\u00e1c DN c\u00e0ng danh ti\u1ebfng trong ng\u00e0nh c\u00e0ng t\u1ed1t, c\u01a1 quan thu\u1ebf c\u0169ng c\u00f3 th\u1ec3 c\u00f3 c\u00e1c th\u00f4ng tin v\u1ec1 gi\u00e1 c\u00e1c s\u1ea3n ph\u1ea9m c\u1ee7a DN n\u00e0y d\u1ec5 d\u00e0ng).<\/span><\/p>\n

\u2022 \u0110\u1ea7u th\u00e1ng, m\u00ecnh \u0111\u00f3ng vai KH \u0111i h\u1ecfi b\u00e1o gi\u00e1 c\u00e1c s\u1ea3n ph\u1ea9m c\u00e0ng gi\u1ed1ng s\u1ea3n ph\u1ea9m c\u1ee7a m\u00ecnh c\u00e0ng t\u1ed1t c\u1ee7a 05 DN tr\u00ean v\u00e0 ghi nh\u1eadn l\u1ea1i. L\u00e0m li\u00ean t\u1ee5c trong 12 th\u00e1ng th\u00ec ch\u00fang ta s\u1ebd c\u00f3 d\u1eef li\u1ec7u v\u1ec1 gi\u00e1 trong 12 th\u00e1ng c\u1ee7a 05 DN n\u00e0y v\u00e0 t\u00ednh \u0111\u01b0\u1ee3c m\u1ee9c gi\u00e1 trung b\u00ecnh c\u1ee7a m\u1ed9t s\u1ea3n ph\u1ea9m c\u1ee7a 1 DN trong c\u1ea3 n\u0103m. K\u1ebft qu\u1ea3 thu \u0111\u01b0\u1ee3c cu\u1ed1i c\u00f9ng s\u1ebd l\u00e0 m\u1ed9t d\u00e3y gi\u00e1 trung b\u00ecnh c\u1ee7a 05 DN n\u00e0y trong n\u0103m.<\/span><\/p>\n

\u2022 T\u1eeb \u0111\u00f3, t\u00ednh \u0111\u01b0\u1ee3c kho\u1ea3ng t\u1ee9 ph\u00e2n v\u1ecb c\u1ee7a d\u00e3y gi\u00e1 trung b\u00ecnh n\u00e0y. Th\u1ef1c hi\u1ec7n so s\u00e1nh gi\u00e1 trung b\u00ecnh s\u1ea3n ph\u1ea9m c\u1ee7a DN m\u00ecnh trong n\u0103m v\u1edbi kho\u1ea3ng t\u1ee9 ph\u00e2n v\u1ecb tr\u00ean: n\u1ebfu gi\u00e1 c\u1ee7a m\u00ecnh n\u1eb1m trong d\u00e3y t\u1ee9 ph\u00e2n v\u1ecb th\u00ec DN m\u00ecnh xem nh\u01b0 tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n

c. Ph\u00f2ng ng\u1eeba r\u1ee7i ro v\u1ec1 chuy\u1ec3n gi\u00e1<\/span><\/strong><\/p>\n

\u2022 DN ph\u1ea3i th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt t\u00ecnh h\u00ecnh th\u1ecb tr\u01b0\u1eddng, ng\u00e0nh ngh\u1ec1, \u0111\u1ed1i th\u1ee7 c\u1ea1nh tranh c\u1ee7a m\u00ecnh v\u1ec1 t\u0103ng tr\u01b0\u1edfng, t\u00e0i ch\u00ednh,\u2026<\/span><\/p>\n

\u2022 Theo d\u00f5i gi\u00e1 c\u1ee7a c\u00e1c \u0111\u1ed1i th\u1ee7 c\u1ea1nh tranh;<\/span><\/p>\n

\u2022 Tham gia c\u00e1c Hi\u1ec7p h\u1ed9i trong l\u0129nh v\u1ef1c c\u1ee7a cty m\u00ecnh \u0111\u1ec3 l\u00e2n la h\u1ecfi th\u00f4ng tin, mua\/xin b\u00e1o c\u00e1o ng\u00e0nh;<\/span><\/p>\n

\u2022 B\u1ea5t k\u1ef3 m\u1ed9t GDLK ph\u00e1t sinh m\u1edbi n\u00e0o \u0111\u1ec1u ph\u1ea3i \u01b0\u1edbc t\u00ednh t\u00e1c \u0111\u1ed9ng c\u1ee7a n\u00f3 \u0111\u1ebfn l\u1ee3i nhu\u1eadn trong n\u0103m, n\u1ebfu l\u1ee3i nhu\u1eadn b\u1ecb gi\u1ea3m \u0111i \u0111\u00e1ng k\u1ec3 do GDLK \u0111\u00f3 s\u1ebd l\u00e0m r\u1ee7i ro t\u0103ng l\u00ean \u0111\u00e1ng k\u1ec3;<\/span><\/p>\n

\u2022 \u0110\u1eebng c\u00f3 \u00fd \u0111\u1ed3 chuy\u1ec3n gi\u00e1. M\u1ed9t cty kh\u00f4ng c\u00f3 \u00fd \u0111\u1ecbnh chuy\u1ec3n gi\u00e1 v\u00e0 ho\u1ea1t \u0111\u1ed9ng v\u00ec m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn lu\u00f4n c\u00f3 r\u1ee7i ro th\u1ea5p h\u01a1n m\u1ed9t cty c\u00f3 \u00fd \u0111\u1ed3 n\u00e0y n\u1ecd.<\/span><\/p>\n

S\u01b0u t\u1ea7m: Internet<\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam c\u00e1c b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

L\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf ph\u1ea3i c\u00f3 \u201cb\u00ed quy\u1ebft\u201d<\/a><\/span><\/p>\n

Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o khi h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng xu\u1ea5t tr\u01b0\u1edbc ng\u00e0y nh\u1eadn h\u00f3a \u0111\u01a1n mua h\u00e0ng<\/a><\/span><\/p>\n

Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 thanh to\u00e1n t\u1ea1m \u1ee9ng, ho\u00e0n \u1ee9ng<\/a><\/span><\/p>\n

H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c chuy\u1ec3n \u0111\u1ed5i c\u00f4ng ty TNHH th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n<\/a><\/span><\/p>\n

Quy\u1ebft to\u00e1n thu\u1ebf khi chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/a><\/span><\/p>\n

\n","protected":false},"excerpt":{"rendered":"

Ph\u1ea7n l\u1edbn c\u00e1c doanh nghi\u1ec7p \u0111\u1ec1u ngh\u0129 chuy\u1ec3n gi\u00e1 l\u00e0 v\u1ea5n \u0111\u1ec1 c\u1ee7a c\u00e1c doanh nghi\u1ec7p l\u1edbn, c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i. Tuy nhi\u00ean, c\u00f3 r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p Vi\u1ec7t c\u0169ng \u0111ang n\u1eb1m trong m\u1ed1i quan h\u1ec7 chuy\u1ec3n gi\u00e1 \u0111\u00f3.<\/p>\n","protected":false},"author":7,"featured_media":14715,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1819],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14615"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14615"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14615\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/14715"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14615"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14615"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}