{"id":14658,"date":"2015-10-02T07:31:06","date_gmt":"2015-10-02T07:31:06","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=14658"},"modified":"2016-07-12T08:47:10","modified_gmt":"2016-07-12T08:47:10","slug":"thong-tu-so-662010tt-btc-huong-dan-viec-xac-dinh-gia-thi-truong-trong-giao-dich-kinh-doanh-giua-cac-ben-co-quan-he-lien-ket","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=14658","title":{"rendered":"Th\u00f4ng t\u01b0 s\u1ed1 66\/2010\/TT-BTC H\u01b0\u1edbng d\u1eabn vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng trong giao d\u1ecbch kinh doanh gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>t\u1ea3i files<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>\u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.<\/span><\/i><\/strong>
\n<\/span><\/i><\/b>_____________________________________________<\/span><\/strong><\/span><\/p>\n

\"Th\u00f4ng<\/span><\/p>\n

Ph\u1ea7n A.<\/strong><\/span><\/p>\n

QUY \u0110\u1ecaNH CHUNG<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 1. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng <\/strong><\/span><\/h2>\n

T\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (sau \u0111\u00e2y g\u1ecdi l\u00e0 doanh nghi\u1ec7p) th\u1ef1c hi\u1ec7n giao d\u1ecbch kinh doanh v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, c\u00f3 ngh\u0129a v\u1ee5 k\u00ea khai, x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

\u0110i\u1ec1u 2. Ph\u1ea1m vi \u00e1p d\u1ee5ng <\/strong><\/span><\/h2>\n

C\u00e1c giao d\u1ecbch mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, chuy\u1ec3n giao ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong qu\u00e1 tr\u00ecnh kinh doanh (\u0111\u01b0\u1ee3c g\u1ecdi chung l\u00e0 giao d\u1ecbch kinh doanh) gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, tr\u1eeb c\u00e1c giao d\u1ecbch kinh doanh gi\u1eefa doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft li\u00ean quan \u0111\u1ebfn c\u00e1c s\u1ea3n ph\u1ea9m thu\u1ed9c di\u1ec7n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1.<\/span><\/p>\n

\u0110i\u1ec1u 3. Gi\u1ea3i th\u00edch t\u1eeb ng\u1eef<\/strong><\/span><\/h2>\n

1. “Gi\u00e1 th\u1ecb tr\u01b0\u1eddng<\/em>” l\u00e0 c\u1ee5m t\u1eeb \u0111\u1ec3 ch\u1ec9 gi\u00e1 s\u1ea3n ph\u1ea9m theo th\u1ecfa thu\u1eadn kh\u00e1ch quan trong giao d\u1ecbch kinh doanh tr\u00ean th\u1ecb tr\u01b0\u1eddng gi\u1eefa c\u00e1c b\u00ean kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft (c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp).<\/span><\/p>\n

2. “S\u1ea3n ph\u1ea9m<\/em>” l\u00e0 t\u1eeb \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng chung \u0111\u1ec3 ch\u1ec9 h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 l\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a giao d\u1ecbch kinh doanh.<\/span><\/p>\n

3. “Gi\u00e1 mua<\/em>“, “gi\u00e1 b\u00e1n<\/em>” l\u00e0 t\u1eeb \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng chung \u0111\u1ec3 ch\u1ec9 gi\u00e1 s\u1ea3n ph\u1ea9m trong giao d\u1ecbch mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/p>\n

4. \u201cC\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/em>\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:<\/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;<\/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;<\/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.<\/span><\/p>\n

Th\u00f4ng th\u01b0\u1eddng, hai doanh nghi\u1ec7p trong m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 quan h\u1ec7 giao d\u1ecbch kinh doanh thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau th\u00ec x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00e1c b\u00ean li\u00ean k\u1ebft:<\/span><\/p>\n

a. M\u1ed9t doanh nghi\u1ec7p n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 20% v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p kia<\/span><\/p>\n

b. C\u1ea3 hai doanh nghi\u1ec7p \u0111\u1ec1u c\u00f3 \u00edt nh\u1ea5t 20% v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu do m\u1ed9t b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp<\/span><\/p>\n

c. C\u1ea3 hai doanh nghi\u1ec7p \u0111\u1ec1u n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 20% v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a m\u1ed9t b\u00ean th\u1ee9 ba;<\/span><\/p>\n

d. M\u1ed9t doanh nghi\u1ec7p l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t v\u1ec1 v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p kia, n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 10% v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p kia;<\/span><\/p>\n

e. M\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho m\u1ed9t doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o v\u1edbi \u0111i\u1ec1u ki\u1ec7n kho\u1ea3n v\u1ed1n vay \u00edt nh\u1ea5t b\u1eb1ng 20% v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111i vay v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay;<\/span><\/p>\n

f. M\u1ed9t doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ecbnh th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t doanh nghi\u1ec7p kh\u00e1c v\u1edbi \u0111i\u1ec1u ki\u1ec7n s\u1ed1 l\u01b0\u1ee3ng c\u00e1c th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c doanh nghi\u1ec7p th\u1ee9 nh\u1ea5t ch\u1ec9 \u0111\u1ecbnh chi\u1ebfm tr\u00ean 50% t\u1ed5ng s\u1ed1 th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p th\u1ee9 hai; ho\u1eb7c m\u1ed9t th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c doanh nghi\u1ec7p th\u1ee9 nh\u1ea5t ch\u1ec9 \u0111\u1ecbnh c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p th\u1ee9 hai;<\/span><\/p>\n

g. Hai doanh nghi\u1ec7p c\u00f9ng c\u00f3 tr\u00ean 50% th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o ho\u1eb7c c\u00f9ng c\u00f3 m\u1ed9t th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh b\u1edfi m\u1ed9t b\u00ean th\u1ee9 ba;<\/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;<\/span><\/p>\n

i. Hai doanh nghi\u1ec7p c\u00f3 m\u1ed1i quan h\u1ec7 tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa ho\u1eb7c c\u00f9ng l\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>\n

j. M\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, kinh doanh s\u1ea3n ph\u1ea9m s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh ho\u1eb7c quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 c\u1ee7a m\u1ed9t doanh nghi\u1ec7p kh\u00e1c v\u1edbi \u0111i\u1ec1u ki\u1ec7n chi ph\u00ed ph\u1ea3i tr\u1ea3 cho vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 \u0111\u00f3 chi\u1ebfm tr\u00ean 50% gi\u00e1 v\u1ed1n (ho\u1eb7c gi\u00e1 th\u00e0nh) s\u1ea3n ph\u1ea9m;<\/span><\/p>\n

k. M\u1ed9t doanh nghi\u1ec7p cung c\u1ea5p tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u, v\u1eadt t\u01b0 ho\u1eb7c s\u1ea3n ph\u1ea9m \u0111\u1ea7u v\u00e0o (kh\u00f4ng bao g\u1ed3m chi ph\u00ed kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh) \u0111\u1ec3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh s\u1ea3n ph\u1ea9m \u0111\u1ea7u ra c\u1ee7a m\u1ed9t doanh nghi\u1ec7p kh\u00e1c;<\/span><\/p>\n

l. M\u1ed9t doanh nghi\u1ec7p ki\u1ec3m so\u00e1t tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp tr\u00ean 50% s\u1ea3n l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m ti\u00eau th\u1ee5 (t\u00ednh theo t\u1eebng ch\u1ee7ng lo\u1ea1i s\u1ea3n ph\u1ea9m) c\u1ee7a m\u1ed9t doanh nghi\u1ec7p kh\u00e1c;<\/span><\/p>\n

m. Hai doanh nghi\u1ec7p c\u00f3 th\u1ecfa thu\u1eadn h\u1ee3p t\u00e1c kinh doanh tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

5. “Giao d\u1ecbch li\u00ean k\u1ebft<\/em>” l\u00e0 giao d\u1ecbch kinh doanh gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/span><\/p>\n

6. “Giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/em>” l\u00e0 giao d\u1ecbch kinh doanh gi\u1eefa c\u00e1c b\u00ean kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/span><\/p>\n

7. \u201cKh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu<\/em>\u201d l\u00e0 kh\u00e1c bi\u1ec7t v\u1ec1 th\u00f4ng tin ho\u1eb7c d\u1eef li\u1ec7u l\u00e0m t\u0103ng ho\u1eb7c gi\u1ea3m \u00edt nh\u1ea5t 1% \u0111\u01a1n gi\u00e1 s\u1ea3n ph\u1ea9m giao d\u1ecbch ho\u1eb7c kh\u00e1c bi\u1ec7t v\u1ec1 th\u00f4ng tin ho\u1eb7c d\u1eef li\u1ec7u l\u00e0m t\u0103ng ho\u1eb7c gi\u1ea3m \u00edt nh\u1ea5t 0.5% t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p ho\u1eb7c t\u1ef7 su\u1ea5t sinh l\u1eddi.<\/span><\/p>\n

V\u00ed d\u1ee5 1:<\/strong> Doanh nghi\u1ec7p V l\u00e0 doanh nghi\u1ec7p 100% v\u1ed1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i t\u1ec9nh X, Vi\u1ec7t Nam c\u00f3 2 giao d\u1ecbch:<\/em><\/span><\/p>\n

(i) B\u00e1n 2.000 s\u1ea3n ph\u1ea9m cho doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp A v\u1edbi gi\u00e1 b\u00e1n l\u00e0 gi\u00e1 th\u00e0nh to\u00e0n b\u1ed9 (Z) c\u1ed9ng (+) 6% Z, \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng t\u1ea1i doanh nghi\u1ec7p V;<\/span><\/p>\n

(ii) B\u00e1n 2.000 s\u1ea3n ph\u1ea9m cho c\u00f4ng ty m\u1eb9 v\u1edbi gi\u00e1 b\u00e1n l\u00e0 Z + 6% Z, \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng t\u1ea1i n\u01b0\u1edbc H l\u00e0 gi\u00e1 CIF, chi ph\u00ed v\u1eadn t\u1ea3i v\u00e0 b\u1ea3o hi\u1ec3m t\u1eeb t\u1ec9nh X \u0111\u1ebfn n\u01b0\u1edbc H l\u00e0 3% Z. \u0110\u1ed3ng th\u1eddi c\u00f4ng ty m\u1eb9 \u0111\u1ed3ng \u00fd b\u1ea3o l\u00e3nh cho doanh nghi\u1ec7p V vay ti\u1ec1n t\u1eeb ng\u00e2n h\u00e0ng N. Tr\u00ean th\u1ef1c t\u1ebf, vi\u1ec7c b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng n\u00e0y l\u00e0 t\u00edn ch\u1ea5p (t\u1ee9c l\u00e0 kh\u00f4ng ph\u1ea3i tr\u1ea3 ph\u00ed b\u1ea3o l\u00e3nh).<\/span><\/p>\n

Trong c\u00e1c giao d\u1ecbch tr\u00ean th\u00ec:<\/span><\/p>\n

– Kh\u00e1c bi\u1ec7t v\u1ec1 \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng c\u00f3 li\u00ean quan \u0111\u1ebfn chi ph\u00ed v\u1eadn t\u1ea3i v\u00e0 b\u1ea3o hi\u1ec3m t\u1eeb t\u1ec9nh X \u0111\u1ebfn n\u01b0\u1edbc H c\u00f3 \u1ea3nh h\u01b0\u1edfng t\u0103ng tr\u00ean 1% gi\u00e1 b\u00e1n n\u00ean l\u00e0 kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu.<\/span><\/p>\n

– Kh\u00e1c bi\u1ec7t v\u1ec1 b\u1ea3o l\u00e3nh t\u00edn ch\u1ea5p kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n n\u00ean kh\u00f4ng ph\u1ea3i l\u00e0 kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu.<\/span><\/p>\n

8. \u201cBi\u00ean \u0111\u1ed9 gi\u00e1 th\u1ecb tr\u01b0\u1eddng<\/em>\u201d l\u00e0 t\u1eadp h\u1ee3p c\u00e1c gi\u00e1 tr\u1ecb v\u1ec1 m\u1ee9c gi\u00e1 ho\u1eb7c l\u00e0 t\u1eadp h\u1ee3p c\u00e1c gi\u00e1 tr\u1ecb v\u1ec1 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p ho\u1eb7c l\u00e0 t\u1eadp h\u1ee3p c\u00e1c gi\u00e1 tr\u1ecb v\u1ec1 t\u1ef7 su\u1ea5t sinh l\u1eddi c\u1ee7a s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u1ec3 so s\u00e1nh.<\/span><\/p>\n

9. \u201cC\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan Thu\u1ebf<\/em>\u201d l\u00e0 c\u00e1c th\u00f4ng tin, d\u1eef li\u1ec7u li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a c\u00e1c doanh nghi\u1ec7p do c\u01a1 quan thu\u1ebf thu th\u1eadp, ph\u00e2n t\u00edch, l\u01b0u gi\u1eef, c\u1eadp nh\u1eadt v\u00e0 qu\u1ea3n l\u00fd t\u1eeb c\u00e1c ngu\u1ed3n kh\u00e1c nhau.<\/span><\/p>\n

\u00a0<\/strong><\/span><\/p>\n

Ph\u1ea7n B.<\/strong><\/span><\/p>\n

H\u01af\u1edaNG D\u1eaaN V\u1ec0 X\u00c1C \u0110\u1ecaNH GI\u00c1 TH\u1eca TR\u01af\u1edcNG TRONG C\u00c1C GIAO D\u1ecaCH LI\u00caN K\u1ebeT<\/strong><\/span><\/p>\n

\u00a0<\/strong><\/span><\/p>\n

Gi\u00e1 s\u1ea3n ph\u1ea9m trong giao d\u1ecbch li\u00ean k\u1ebft quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng tr\u00ean c\u01a1 s\u1edf so s\u00e1nh t\u00ednh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng gi\u1eefa giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi giao d\u1ecbch \u0111\u1ed9c l\u1eadp (sau \u0111\u00e2y g\u1ecdi l\u00e0 ph\u00e2n t\u00edch so s\u00e1nh) \u0111\u1ec3 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p nh\u1ea5t.<\/span><\/p>\n

\u0110i\u1ec1u 4. Ph\u00e2n t\u00edch so s\u00e1nh<\/strong><\/span><\/h2>\n

1. Nguy\u00ean t\u1eafc<\/strong><\/span><\/p>\n

1.1. So s\u00e1nh gi\u1eefa giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 vi\u1ec7c so s\u00e1nh gi\u1eefa giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi giao d\u1ecbch \u0111\u1ed9c l\u1eadp ho\u1eb7c so s\u00e1nh gi\u1eefa c\u00e1c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111\u1ed9c l\u1eadp. Vi\u1ec7c so s\u00e1nh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf l\u1ef1a ch\u1ecdn v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u, ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan \u0111\u1ebfn giao d\u1ecbch \u0111\u1ed9c l\u1eadp, giao d\u1ecbch li\u00ean k\u1ebft di\u1ec5n ra trong c\u00f9ng k\u1ef3 \u0111\u1ea3m b\u1ea3o \u0111\u1ed9 tin c\u1eady \u0111\u1ec3 s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch k\u00ea khai, t\u00ednh thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, th\u1ed1ng k\u00ea v\u00e0 thu\u1ebf.<\/span><\/p>\n

V\u00ed d\u1ee5 2:<\/strong> Doanh nghi\u1ec7p A l\u00e0 m\u1ed9t c\u00f4ng ty con c\u1ee7a c\u00f4ng ty \u0111a qu\u1ed1c gia H v\u00e0 doanh nghi\u1ec7p B l\u00e0 m\u1ed9t doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp c\u00f9ng kinh doanh b\u00e1n l\u1ebb xe m\u00e1y nh\u00e3n hi\u1ec7u HX trong n\u0103m 2xxx. Vi\u1ec7c so s\u00e1nh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo m\u1ed9t trong 2 c\u00e1ch sau:<\/em><\/span><\/p>\n

– So s\u00e1nh giao d\u1ecbch mua xe m\u00e1y \u0111\u1ec3 b\u00e1n ra c\u1ee7a doanh nghi\u1ec7p A v\u1edbi giao d\u1ecbch t\u01b0\u01a1ng t\u1ef1 c\u1ee7a doanh nghi\u1ec7p B.<\/span><\/p>\n

– So s\u00e1nh gi\u1eefa doanh nghi\u1ec7p A v\u1edbi doanh nghi\u1ec7p B v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u00e1n l\u1ebb xe m\u00e1y.<\/span><\/p>\n

1.2. Giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u1ec3 so s\u00e1nh l\u00e0 giao d\u1ecbch \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn t\u1eeb c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp c\u00f3 t\u00ednh ch\u1ea5t v\u00e0 b\u1ed1i c\u1ea3nh giao d\u1ecbch (sau \u0111\u00e2y \u0111\u01b0\u1ee3c g\u1ecdi chung l\u00e0 \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch) t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft. Khi \u0111\u00f3, gi\u00e1 s\u1ea3n ph\u1ea9m trong c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u1ec3 so s\u00e1nh l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 s\u1ea3n ph\u1ea9m trong giao d\u1ecbch li\u00ean k\u1ebft theo c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ph\u1ea7n B Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

1.3. Khi so s\u00e1nh gi\u1eefa giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi giao d\u1ecbch \u0111\u1ed9c l\u1eadp, \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch gi\u1eefa giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u1ec3 so s\u00e1nh kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i ho\u00e0n to\u00e0n gi\u1ed1ng nhau nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng, kh\u00f4ng c\u00f3 c\u00e1c kh\u00e1c bi\u1ec7t g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn gi\u00e1 s\u1ea3n ph\u1ea9m. N\u1ebfu \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch \u0111\u1ed9c l\u1eadp c\u00f3 kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu, doanh nghi\u1ec7p ph\u1ea3i ph\u1ea3n \u00e1nh c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu n\u00e0y theo gi\u00e1 tr\u1ecb ti\u1ec1n t\u1ec7 l\u00e0m c\u01a1 s\u1edf \u0111i\u1ec1u ch\u1ec9nh, lo\u1ea1i tr\u1eeb kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u00ednh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng khi so s\u00e1nh gi\u1eefa giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch \u0111\u1ed9c l\u1eadp, v\u00e0 lo\u1ea1i tr\u1eeb kh\u00e1c bi\u1ec7t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 4 Ph\u1ea7n B Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

1.4. Vi\u1ec7c so s\u00e1nh gi\u1eefa giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf t\u1eebng giao d\u1ecbch v\u1ec1 t\u1eebng lo\u1ea1i s\u1ea3n ph\u1ea9m ri\u00eang bi\u1ec7t. Tuy nhi\u00ean, trong tr\u01b0\u1eddng h\u1ee3p c\u00e1c giao d\u1ecbch kh\u00f4ng th\u1ec3 t\u00e1ch bi\u1ec7t ho\u1eb7c vi\u1ec7c t\u00e1ch bi\u1ec7t t\u1eebng giao d\u1ecbch theo t\u1eebng lo\u1ea1i s\u1ea3n ph\u1ea9m l\u00e0 kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n kinh doanh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1ed9p chung nhi\u1ec1u giao d\u1ecbch d\u01b0\u1edbi \u0111\u00e2y th\u00e0nh m\u1ed9t giao d\u1ecbch:<\/span><\/p>\n

1.4.1. C\u00e1c giao d\u1ecbch c\u00f3 li\u00ean quan ch\u1eb7t ch\u1ebd v\u00e0 c\u00f3 t\u00ednh ph\u1ee5 thu\u1ed9c l\u1eabn nhau nh\u01b0 c\u00e1c giao d\u1ecbch tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5, trong \u0111\u00f3 d\u1ecbch v\u1ee5 l\u00e0 m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi c\u1ee7a h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p h\u00e0ng ho\u00e1 \u0111\u00f3; c\u00e1c giao d\u1ecbch mang t\u00ednh ch\u1ea5t li\u00ean ho\u00e0n nh\u01b0 cung c\u1ea5p ho\u1eb7c trao quy\u1ec1n s\u1eed d\u1ee5ng c\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111i li\u1ec1n v\u1edbi cung c\u1ea5p nguy\u00ean v\u1eadt li\u1ec7u, b\u00e1n th\u00e0nh ph\u1ea9m \u0111\u1ec3 s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn ra th\u00e0nh ph\u1ea9m;<\/span><\/p>\n

1.4.2. C\u00e1c giao d\u1ecbch \u0111\u1ed1i v\u1edbi c\u00e1c s\u1ea3n ph\u1ea9m c\u00f3 chung quy tr\u00ecnh s\u1ea3n xu\u1ea5t, s\u1eed d\u1ee5ng c\u00e1c nguy\u00ean v\u1eadt li\u1ec7u ch\u00ednh nh\u01b0 nhau ho\u1eb7c c\u00f9ng chung m\u1ed9t t\u1ed5, nh\u00f3m theo ti\u00eau th\u1ee9c ph\u00e2n t\u1ed5, ph\u00e2n nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i Danh m\u1ee5c th\u1ed1ng k\u00ea h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh khi th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch so s\u00e1nh ti\u00eau th\u1ee9c ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p;<\/span><\/p>\n

V\u00ed d\u1ee5 3:<\/strong> Doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i A nh\u1eadp kh\u1ea9u 3 m\u1eb7t h\u00e0ng X, Y, Z t\u1eeb b\u00ean li\u00ean k\u1ebft \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 ph\u00e2n ph\u1ed1i cho c\u00e1c si\u00eau th\u1ecb trong n\u01b0\u1edbc. Ba m\u1eb7t h\u00e0ng n\u00e0y \u0111\u1ec1u thu\u1ed9c nh\u00f3m s\u1ea3n ph\u1ea9m thi\u1ebft b\u1ecb nhi\u1ec7t d\u00f9ng cho gia \u0111\u00ecnh (theo ti\u00eau chu\u1ea9n th\u1ed1ng k\u00ea Vi\u1ec7t Nam).<\/em><\/span><\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c t\u00e1ch bi\u1ec7t t\u1eebng giao d\u1ecbch theo t\u1eebng lo\u1ea1i s\u1ea3n ph\u1ea9m X, Y, Z kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n kinh doanh, doanh nghi\u1ec7p A c\u00f3 th\u1ec3 g\u1ed9p chung c\u00e1c gi\u00e1 tr\u1ecb giao d\u1ecbch nh\u1eadp kh\u1ea9u 3 lo\u1ea1i s\u1ea3n ph\u1ea9m n\u00e0y \u0111\u1ec3 \u00e1p d\u1ee5ng m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p nh\u1ea5t.<\/span><\/p>\n

1.4.3. C\u00e1c giao d\u1ecbch kinh doanh nh\u1ecf l\u1ebb m\u00e0 vi\u1ec7c g\u1ed9p chung t\u1ea1o th\u00e0nh m\u1ed9t giao d\u1ecbch ho\u00e0n ch\u1ec9nh;<\/span><\/p>\n

1.4.4. C\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft do m\u1ed9t doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n nh\u01b0ng kh\u00f4ng th\u1ec3 ph\u00e2n b\u1ed5 h\u1ee3p l\u00fd doanh thu ho\u1eb7c chi ph\u00ed c\u00f3 li\u00ean quan cho t\u1eebng lo\u1ea1i giao d\u1ecbch. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, giao d\u1ecbch \u0111\u01b0\u1ee3c g\u1ed9p chung \u0111\u01b0\u1ee3c coi l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 m\u1ee9c gi\u00e1 c\u1ee7a c\u00e1c s\u1ea3n ph\u1ea9m trong giao d\u1ecbch \u0111\u01b0\u1ee3c g\u1ed9p chung s\u1ebd l\u00e0 m\u1ee9c gi\u00e1 cao nh\u1ea5t c\u1ee7a m\u1ed9t trong c\u00e1c s\u1ea3n ph\u1ea9m c\u00f3 li\u00ean quan (n\u1ebfu l\u00e0 giao d\u1ecbch b\u00e1n ra) ho\u1eb7c m\u1ee9c gi\u00e1 th\u1ea5p nh\u1ea5t c\u1ee7a m\u1ed9t trong c\u00e1c s\u1ea3n ph\u1ea9m c\u00f3 li\u00ean quan (n\u1ebfu l\u00e0 giao d\u1ecbch mua v\u00e0o).<\/span><\/p>\n

V\u00ed d\u1ee5 4:<\/strong> Doanh nghi\u1ec7p A c\u00f3 2 h\u1ee3p \u0111\u1ed3ng:<\/em><\/span><\/p>\n

(i) H\u1ee3p \u0111\u1ed3ng 1: cung c\u1ea5p d\u1ecbch v\u1ee5 gi\u00e1m s\u00e1t ch\u1ea5t l\u01b0\u1ee3ng v\u1edbi m\u1ed9t b\u00ean li\u00ean k\u1ebft l\u00e0 c\u00f4ng ty B;<\/span><\/p>\n

(ii) H\u1ee3p \u0111\u1ed3ng 2: cung c\u1ea5p d\u1ecbch v\u1ee5 gi\u00e1m s\u00e1t ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng b\u1eb1ng s\u00e1ng ch\u1ebf v\u1edbi c\u00f4ng ty \u0111\u1ed9c l\u1eadp C trong \u0111\u00f3 doanh thu nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng b\u1eb1ng s\u00e1ng ch\u1ebf cao h\u01a1n doanh thu d\u1ecbch v\u1ee5 gi\u00e1m s\u00e1t ch\u1ea5t l\u01b0\u1ee3ng t\u00ednh theo \u0111\u01a1n gi\u00e1 s\u1ea3n ph\u1ea9m l\u00e0 5 l\u1ea7n.<\/span><\/p>\n

Gi\u1ea3 \u0111\u1ecbnh: D\u1ecbch v\u1ee5 gi\u00e1m s\u00e1t ch\u1ea5t l\u01b0\u1ee3ng theo h\u1ee3p \u0111\u1ed3ng 1 v\u00e0 2 l\u00e0 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 so s\u00e1nh v\u1edbi nhau.<\/span><\/p>\n

Ph\u00e2n t\u00edch so s\u00e1nh:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p A kh\u00f4ng t\u00e1ch ri\u00eang doanh thu (ho\u1eb7c chi ph\u00ed) li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n 2 h\u1ee3p \u0111\u1ed3ng n\u00e0y (bao g\u1ed3m 3 giao d\u1ecbch ri\u00eang bi\u1ec7t v\u1ec1 2 lo\u1ea1i s\u1ea3n ph\u1ea9m) th\u00ec to\u00e0n b\u1ed9 doanh thu c\u1ee7a doanh nghi\u1ec7p A \u0111\u01b0\u1ee3c coi l\u00e0 doanh thu t\u1eeb giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 tu\u1ef3 theo quy \u0111\u1ecbnh c\u1ee7a t\u1eebng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh l\u1ea1i doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c gi\u00e1 cao nh\u1ea5t c\u1ee7a s\u1ea3n ph\u1ea9m l\u00e0 b\u1ea3n quy\u1ec1n.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p A t\u00e1ch ri\u00eang doanh thu (ho\u1eb7c chi ph\u00ed) li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n 2 h\u1ee3p \u0111\u1ed3ng n\u00e0y th\u00ec m\u1ee9c gi\u00e1 c\u1ee7a h\u1ee3p \u0111\u1ed3ng 1 s\u1ebd t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c gi\u00e1 c\u1ee7a d\u1ecbch v\u1ee5 cung c\u1ea5p theo h\u1ee3p \u0111\u1ed3ng 2.<\/span><\/p>\n

1.5. Khi l\u1ef1a ch\u1ecdn giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u1ec3 so s\u00e1nh, doanh nghi\u1ec7p \u01b0u ti\u00ean l\u1ef1a ch\u1ecdn giao d\u1ecbch \u0111\u1ed9c l\u1eadp c\u1ee7a ch\u00ednh doanh nghi\u1ec7p v\u1edbi \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch \u0111\u1ed9c l\u1eadp n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ea1o ra ho\u1eb7c s\u1eafp \u0111\u1eb7t l\u1ea1i t\u1eeb giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n

V\u00ed d\u1ee5 5:<\/strong> C\u00f4ng ty M t\u1ea1i n\u01b0\u1edbc ngo\u00e0i th\u00e0nh l\u1eadp m\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t A t\u1ea1i Vi\u1ec7t Nam. Doanh nghi\u1ec7p A c\u00f3 2 giao d\u1ecbch:<\/em><\/span><\/p>\n

(i) B\u00e1n 2.000 s\u1ea3n ph\u1ea9m cho kh\u00e1ch h\u00e0ng \u0111\u1ed9c l\u1eadp A1 v\u1edbi gi\u00e1 10.000\u0111\/s\u1ea3n ph\u1ea9m theo h\u1ee3p \u0111\u1ed3ng do ch\u00ednh doanh nghi\u1ec7p A tr\u1ef1c ti\u1ebfp th\u01b0\u01a1ng l\u01b0\u1ee3ng v\u00e0 k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng trong \u0111i\u1ec1u ki\u1ec7n kinh doanh th\u00f4ng th\u01b0\u1eddng c\u1ee7a A;<\/span><\/p>\n

(ii) B\u00e1n 2.000 s\u1ea3n ph\u1ea9m cho kh\u00e1ch h\u00e0ng \u0111\u1ed9c l\u1eadp M1 v\u1edbi gi\u00e1 0,4USD\/s\u1ea3n ph\u1ea9m theo h\u1ee3p \u0111\u1ed3ng do c\u00f4ng ty m\u1eb9 M tr\u1ef1c ti\u1ebfp th\u01b0\u01a1ng l\u01b0\u1ee3ng k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi kh\u00e1ch h\u00e0ng v\u00e0 ch\u1ec9 \u0111\u1ecbnh doanh nghi\u1ec7p A giao h\u00e0ng cho kh\u00e1ch h\u00e0ng M1. Ti\u1ec1n b\u00e1n h\u00e0ng do c\u00f4ng ty M tr\u1ef1c ti\u1ebfp thanh to\u00e1n ho\u1eb7c do kh\u00e1ch h\u00e0ng M1 thanh to\u00e1n cho doanh nghi\u1ec7p A.<\/span><\/p>\n

Ph\u00e2n t\u00edch so s\u00e1nh:<\/span><\/p>\n

– Giao d\u1ecbch (i) l\u00e0 giao d\u1ecbch \u0111\u1ed9c l\u1eadp c\u1ee7a ch\u00ednh doanh nghi\u1ec7p A;<\/span><\/p>\n

– Giao d\u1ecbch (ii) kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 giao d\u1ecbch \u0111\u1ed9c l\u1eadp c\u1ee7a ch\u00ednh doanh nghi\u1ec7p A v\u00ec m\u1eb7c d\u00f9 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c xu\u1ea5t kho t\u1eeb doanh nghi\u1ec7p A v\u00e0 g\u1eedi \u0111\u1ebfn cho kh\u00e1ch h\u00e0ng M1 l\u00e0 hai b\u00ean kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft nh\u01b0ng c\u00f3 s\u1ef1 tham gia v\u00e0 ki\u1ec3m so\u00e1t c\u1ee7a c\u00f4ng ty m\u1eb9 v\u00e0o vi\u1ec7c th\u01b0\u01a1ng l\u01b0\u1ee3ng, k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng v\u00e0 thanh to\u00e1n.<\/span><\/p>\n

1.6. S\u1ed1 l\u01b0\u1ee3ng t\u1ed1i thi\u1ec3u giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u1ec3 so s\u00e1nh sau khi ph\u00e2n t\u00edch so s\u00e1nh v\u00e0 \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

1.6.1. 01 giao d\u1ecbch – trong tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng c\u00f3 kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu;<\/span><\/p>\n

1.6.2. 03 giao d\u1ecbch – trong tr\u01b0\u1eddng h\u1ee3p c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 kh\u00e1c bi\u1ec7t nh\u01b0ng doanh nghi\u1ec7p c\u00f3 \u0111\u1ee7 th\u00f4ng tin, d\u1eef li\u1ec7u l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 lo\u1ea1i tr\u1eeb t\u1ea5t c\u1ea3 c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu;<\/span><\/p>\n

1.6.3. 04 giao d\u1ecbch – trong tr\u01b0\u1eddng h\u1ee3p c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 kh\u00e1c bi\u1ec7t nh\u01b0ng doanh nghi\u1ec7p ch\u1ec9 c\u00f3 th\u00f4ng tin, d\u1eef li\u1ec7u l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 lo\u1ea1i tr\u1eeb h\u1ea7u h\u1ebft c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, vi\u1ec7c lo\u1ea1i tr\u1eeb ti\u1ebfp c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn v\u1ec1 bi\u00ean \u0111\u1ed9 gi\u00e1 th\u1ecb tr\u01b0\u1eddng chu\u1ea9n t\u1ea1i \u0110i\u1ec3m 1.2 Kho\u1ea3n 1 \u0110i\u1ec1u 5 Ph\u1ea7n B Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

Quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00e1ch l\u1ee3i nhu\u1eadn, c\u00e1ch t\u00ednh th\u1ee9 nh\u1ea5t \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i Ti\u1ebft 2.5.2.1 \u0110i\u1ec3m 2.5 Kho\u1ea3n 2 \u0110i\u1ec1u 5 Ph\u1ea7n B c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

1.7. Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 l\u1ef1a ch\u1ecdn \u0111\u01b0\u1ee3c giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u1ec3 so s\u00e1nh theo c\u00e1c nguy\u00ean t\u1eafc t\u1eeb c\u00e1c \u0110i\u1ec3m 1.1 \u0111\u1ebfn \u0110i\u1ec3m 1.6 Kho\u1ea3n 1 \u0110i\u1ec1u 5 Ph\u1ea7n B Th\u00f4ng t\u01b0 n\u00e0y do t\u00ednh ch\u1ea5t duy nh\u1ea5t v\u00e0 \u0111\u1eb7c th\u00f9 c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p ph\u1ea3i gi\u1ea3i tr\u00ecnh l\u00fd do v\u00e0 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 6 ph\u1ea7n B Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

2. Ph\u00e2n t\u00edch so s\u00e1nh v\u00e0 lo\u1ea1i tr\u1eeb kh\u00e1c bi\u1ec7t<\/strong><\/span><\/p>\n

2.1. Khi so s\u00e1nh gi\u1eefa giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u1ec3 so s\u00e1nh v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch v\u00e0 \u0111\u00e1nh gi\u00e1 c\u00e1c ti\u00eau th\u1ee9c \u1ea3nh h\u01b0\u1edfng v\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu (n\u1ebfu c\u00f3) \u0111\u1ec3 l\u00e0m r\u00f5 t\u00ednh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng theo 4 ti\u00eau th\u1ee9c sau (d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 4 ti\u00eau th\u1ee9c \u1ea3nh h\u01b0\u1edfng):<\/span><\/p>\n

2.1.1. \u0110\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m: bao g\u1ed3m c\u00e1c \u0111\u1eb7c t\u00ednh c\u00f3 \u1ea3nh h\u01b0\u1edfng ch\u1ee7 y\u1ebfu \u0111\u1ebfn gi\u00e1 c\u1ee7a s\u1ea3n ph\u1ea9m. C\u00e1c y\u1ebfu t\u1ed1 ph\u1ea3n \u00e1nh \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m ch\u1ee7 y\u1ebfu bao g\u1ed3m:<\/span><\/p>\n

a. Ch\u1ee7ng lo\u1ea1i s\u1ea3n ph\u1ea9m (m\u00f4 t\u1ea3 t\u00ednh ch\u1ea5t s\u1ea3n ph\u1ea9m l\u00e0 h\u00e0ng h\u00f3a h\u1eefu h\u00ecnh, b\u1ea3n quy\u1ec1n, b\u00ed quy\u1ebft c\u00f4ng ngh\u1ec7 ho\u1eb7c d\u1ecbch v\u1ee5\u2026) v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m v\u1eadt ch\u1ea5t c\u1ee7a s\u1ea3n ph\u1ea9m (v\u1eadt li\u1ec7u c\u1ea5u th\u00e0nh, t\u00ednh ch\u1ea5t c\u01a1, l\u00fd, h\u00f3a\u2026);<\/span><\/p>\n

b. Ch\u1ea5t l\u01b0\u1ee3ng, nh\u00e3n hi\u1ec7u th\u01b0\u01a1ng m\u1ea1i c\u1ee7a s\u1ea3n ph\u1ea9m;<\/span><\/p>\n

c. T\u00ednh ch\u1ea5t chuy\u1ec3n giao s\u1ea3n ph\u1ea9m (v\u00ed d\u1ee5: mua, b\u00e1n c\u00f3 ho\u1eb7c kh\u00f4ng k\u00e8m theo \u0111i\u1ec1u ki\u1ec7n nh\u01b0 \u0111\u1ed9c quy\u1ec1n ph\u00e2n ph\u1ed1i, li-x\u0103ng, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng hi\u1ec7u\u2026).<\/span><\/p>\n

V\u00ed d\u1ee5 6:<\/strong> Doanh nghi\u1ec7p A l\u00e0 doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp chuy\u00ean s\u1ea3n xu\u1ea5t kh\u0103n b\u00f4ng c\u00e1c lo\u1ea1i (100% s\u1ee3i b\u00f4ng), trong \u0111\u00f3 kh\u0103n b\u00f4ng lo\u1ea1i A k\u00edch c\u1ee1 120 cm x 60 cm.<\/em><\/span><\/p>\n

C\u00f4ng ty M l\u00e0 c\u00f4ng ty con 100% v\u1ed1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam chuy\u00ean s\u1ea3n xu\u1ea5t kh\u0103n b\u00f4ng c\u00e1c lo\u1ea1i (100% s\u1ee3i b\u00f4ng), trong \u0111\u00f3 kh\u0103n b\u00f4ng lo\u1ea1i A k\u00edch c\u1ee1 121 cm x 60 cm \u0111\u1ec3 b\u00e1n (xu\u1ea5t kh\u1ea9u) cho c\u00f4ng ty m\u1eb9 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

Gi\u1ea3 \u0111\u1ecbnh: C\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c ph\u1ea3n \u00e1nh \u0111\u1eb7c t\u00ednh c\u1ee7a c\u1ea3 2 s\u1ea3n ph\u1ea9m kh\u0103n b\u00f4ng c\u1ee7a hai c\u00f4ng ty A v\u00e0 M l\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/span><\/p>\n

Ph\u00e2n t\u00edch so s\u00e1nh:<\/span><\/p>\n

S\u1ea3n ph\u1ea9m kh\u0103n b\u00f4ng c\u1ee7a doanh nghi\u1ec7p A v\u00e0 c\u00f4ng ty M \u0111\u01b0\u1ee3c coi l\u00e0 s\u1ea3n ph\u1ea9m c\u00f3 \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m t\u01b0\u01a1ng \u0111\u01b0\u01a1ng (s\u1ef1 kh\u00e1c bi\u1ec7t 1 cm chi\u1ec1u d\u00e0i kh\u0103n l\u00e0 kh\u00f4ng tr\u1ecdng y\u1ebfu).<\/span><\/p>\n

2.1.2. Ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p: bao g\u1ed3m c\u00e1c y\u1ebfu t\u1ed1 ph\u1ea3n \u00e1nh kh\u1ea3 n\u0103ng sinh l\u1eddi t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 th\u1ef1c hi\u1ec7n g\u1eafn v\u1edbi vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c t\u00e0i s\u1ea3n, v\u1ed1n v\u00e0 chi ph\u00ed c\u00f3 li\u00ean quan. Khi ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng (sau \u0111\u00e2y \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 “ch\u1ee9c n\u0103ng”), doanh nghi\u1ec7p ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u01b0\u1ee3c c\u00e1c ch\u1ee9c n\u0103ng ch\u00ednh trong m\u1ed1i quan h\u1ec7 gi\u1eefa vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n, v\u1ed1n, chi ph\u00ed c\u0169ng nh\u01b0 r\u1ee7i ro g\u1eafn v\u1edbi vi\u1ec7c \u0111\u1ea7u t\u01b0 t\u00e0i s\u1ea3n, v\u1ed1n v\u00e0 chi ph\u00ed \u0111\u00f3 v\u1edbi kh\u1ea3 n\u0103ng thu l\u1ee3i nhu\u1eadn m\u00e0 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00f3 li\u00ean quan \u0111\u1ebfn giao d\u1ecbch kinh doanh. Ch\u1ee9c n\u0103ng ch\u00ednh c\u1ee7a doanh nghi\u1ec7p ch\u1ee7 y\u1ebfu bao g\u1ed3m:<\/span><\/p>\n

a. Nghi\u00ean c\u1ee9u, ph\u00e1t tri\u1ec3n;<\/span><\/p>\n

b. Thi\u1ebft k\u1ebf, \u0111\u1ecbnh m\u1eabu s\u1ea3n ph\u1ea9m;<\/span><\/p>\n

c. S\u1ea3n xu\u1ea5t, ch\u1ebf t\u1ea1o, ch\u1ebf bi\u1ebfn;<\/span><\/p>\n

d. Gia c\u00f4ng, l\u1eafp r\u00e1p, c\u00e0i \u0111\u1eb7t thi\u1ebft b\u1ecb;<\/span><\/p>\n

e. Ph\u00e2n ph\u1ed1i, l\u01b0u th\u00f4ng, marketting, qu\u1ea3ng c\u00e1o;<\/span><\/p>\n

f. Qu\u1ea3n l\u00fd, cung \u1ee9ng v\u1eadt t\u01b0;<\/span><\/p>\n

g. V\u1eadn chuy\u1ec3n giao nh\u1eadn, d\u1ecbch v\u1ee5 cung c\u1ea5p kho b\u00e3i;<\/span><\/p>\n

h. Th\u1ef1c hi\u1ec7n c\u00e1c d\u1ecbch v\u1ee5 ng\u00e0nh ngh\u1ec1 nh\u01b0 m\u00f4i gi\u1edbi, t\u01b0 v\u1ea5n, \u0111\u00e0o t\u1ea1o, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1, cung c\u1ea5p lao \u0111\u1ed9ng, thu th\u1eadp th\u00f4ng tin.<\/span><\/p>\n

V\u00ed d\u1ee5 7 (a):<\/strong> C\u00f4ng ty N (l\u00e0 b\u00ean li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam c\u1ee7a c\u00f4ng ty \u0111a qu\u1ed1c gia X) trong n\u0103m 200x c\u00f3 m\u1ed9t s\u1ed1 th\u00f4ng tin sau:<\/em><\/span><\/p>\n

– Th\u1ef1c hi\u1ec7n s\u1ea3n xu\u1ea5t thu\u1ed1c t\u00e2n d\u01b0\u1ee3c tr\u00ean d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t do c\u00f4ng ty \u0111\u1ea7u t\u01b0, theo b\u1ea3n quy\u1ec1n do m\u1ed9t c\u00f4ng ty trong t\u1eadp \u0111o\u00e0n X cung c\u1ea5p.<\/span><\/p>\n

– B\u00e1n (xu\u1ea5t kh\u1ea9u) cho c\u00f4ng ty X theo c\u00e1c h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd k\u1ebft \u1ed5n \u0111\u1ecbnh t\u1eeb \u0111\u1ea7u n\u0103m;<\/span><\/p>\n

– Kh\u00f4ng ti\u1ebfn h\u00e0nh nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m n\u00e0o.<\/span><\/p>\n

\u00a0Khi so s\u00e1nh giao d\u1ecbch li\u00ean k\u1ebft (v\u1edbi c\u00f4ng ty X) v\u00e0 giao d\u1ecbch \u0111\u1ed9c l\u1eadp, c\u00f4ng ty N ph\u1ea3i th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch so s\u00e1nh ch\u1ee9c n\u0103ng v\u1edbi m\u1ed9t doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp c\u00f3 ch\u1ee9c n\u0103ng t\u01b0\u01a1ng t\u1ef1 nh\u01b0 c\u00f4ng ty N \u0111\u1ec3 lo\u1ea1i tr\u1eeb c\u00e1c kh\u00e1c bi\u1ec7t. Do l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t thu\u1ed1c t\u00e2n d\u01b0\u1ee3c th\u01b0\u1eddng g\u1eafn li\u1ec1n v\u1edbi ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u, ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m m\u1edbi n\u00ean tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn c\u00f3 ch\u1ee9c n\u0103ng nghi\u00ean c\u1ee9u, ph\u00e1t tri\u1ec3n th\u00ec c\u00f4ng ty N ph\u1ea3i lo\u1ea1i tr\u1eeb kh\u00e1c bi\u1ec7t n\u00e0y.<\/span><\/p>\n

V\u00ed d\u1ee5 7 (b):<\/strong> Ti\u1ebfp theo v\u00ed d\u1ee5 7 (a) n\u00eau tr\u00ean, gi\u1ea3 s\u1eed c\u00f4ng ty N, ngo\u00e0i vi\u1ec7c th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh thu\u1ed1c t\u00e2n d\u01b0\u1ee3c c\u00f3 l\u00e0m th\u00eam d\u1ecbch v\u1ee5 \u0111\u1ea1i l\u00fd nh\u1eadp kh\u1ea9u v\u00e0 ph\u00e2n ph\u1ed1i d\u01b0\u1ee3c ph\u1ea9m t\u1ea1i Vi\u1ec7t Nam cho c\u00f4ng ty m\u1eb9 X. <\/em><\/span><\/p>\n

Ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd l\u00e0 m\u1ed9t ch\u1ee9c n\u0103ng b\u1ed5 sung m\u00e0 c\u00f4ng ty N \u0111\u00e3 th\u1ef1c hi\u1ec7n, \u0111\u00e3 b\u1ecf chi ph\u00ed v\u00e0 ch\u1ecbu r\u1ee7i ro c\u1ee7a ng\u00e0nh kinh doanh d\u1ecbch v\u1ee5 \u0111\u1ea1i l\u00fd. Ho\u1ea1t \u0111\u1ed9ng n\u00e0y l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a c\u00f4ng ty N. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u00f4ng ty N ph\u1ea3i x\u00e1c \u0111\u1ecbnh v\u00e0 k\u00ea khai doanh thu hoa h\u1ed3ng \u0111\u1ea1i l\u00fd theo c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2, \u0110i\u1ec1u 5, Ph\u1ea7n B Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

V\u00ed d\u1ee5 8:<\/strong> C\u00f4ng ty M l\u00e0 c\u00f4ng ty \u0111a qu\u1ed1c gia t\u1ea1i n\u01b0\u1edbc ngo\u00e0i c\u00f3 giao d\u1ecbch b\u00e1n bu\u00f4n \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng T theo ti\u00eau chu\u1ea9n ch\u1ea5t l\u01b0\u1ee3ng qu\u1ed1c t\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd t\u1ea1i Vi\u1ec7t Nam v\u1edbi c\u00f4ng ty A l\u00e0 b\u00ean li\u00ean k\u1ebft v\u00e0 C\u00f4ng ty B l\u00e0 c\u00f4ng ty \u0111\u1ed9c l\u1eadp. <\/em><\/span><\/p>\n

C\u00f4ng ty A th\u1ef1c hi\u1ec7n ph\u00e2n ph\u1ed1i b\u00e1n l\u1ebb \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng T, c\u1ea5p th\u1ebb b\u1ea3o h\u00e0nh cho m\u1ed7i \u0111i\u1ec7n tho\u1ea1i b\u00e1n ra v\u00e0 tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 b\u1ea3o h\u00e0nh,<\/span><\/p>\n

C\u00f4ng ty B th\u1ef1c hi\u1ec7n ph\u00e2n ph\u1ed1i b\u00e1n l\u1ebb \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng T, c\u1ea5p th\u1ebb b\u1ea3o h\u00e0nh cho m\u1ed7i \u0111i\u1ec7n tho\u1ea1i b\u00e1n ra nh\u01b0ng kh\u00f4ng th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 b\u1ea3o h\u00e0nh m\u00e0 tho\u1ea3 thu\u1eadn s\u1ebd thanh to\u00e1n cho c\u00f4ng ty A 5 \u0111\u00f4la \u0111\u1ed1i v\u1edbi m\u1ed7i \u0111i\u1ec7n tho\u1ea1i do c\u00f4ng ty A th\u1ef1c hi\u1ec7n s\u1eeda ch\u1eefa trong th\u1eddi gian b\u1ea3o h\u00e0nh.<\/span><\/p>\n

Khi so s\u00e1nh giao d\u1ecbch li\u00ean k\u1ebft (gi\u1eefa A v\u00e0 M) v\u1edbi giao d\u1ecbch \u0111\u1ed9c l\u1eadp (gi\u1eefa B v\u00e0 M), c\u00f4ng ty A ph\u1ea3i ph\u00e2n t\u00edch so s\u00e1nh ch\u1ee9c n\u0103ng gi\u1eefa c\u00f4ng ty A v\u00e0 c\u00f4ng ty B v\u00e0 lo\u1ea1i tr\u1eeb kh\u00e1c bi\u1ec7t:<\/span><\/p>\n

– Ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a hai c\u00f4ng ty c\u00f3 s\u1ef1 kh\u00e1c nhau v\u1ec1 vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 b\u1ea3o h\u00e0nh, trong \u0111\u00f3 c\u00f4ng ty A th\u1ef1c hi\u1ec7n nhi\u1ec1u ch\u1ee9c n\u0103ng h\u01a1n, s\u1eed d\u1ee5ng nhi\u1ec1u ngu\u1ed3n l\u1ef1c h\u01a1n v\u00e0 c\u00f3 kh\u1ea3 n\u0103ng thu l\u1ee3i nhu\u1eadn cao h\u01a1n c\u00f4ng ty B.<\/span><\/p>\n

– C\u00f4ng ty A ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh ch\u1ee9c n\u0103ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m b\u1eb1ng c\u00e1ch lo\u1ea1i tr\u1eeb c\u00e1c chi ph\u00ed v\u00e0 doanh thu th\u1ef1c t\u1ebf li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 b\u1ea3o h\u00e0nh c\u1ee7a c\u00f4ng ty A.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p ch\u1ee9c n\u0103ng “b\u1ea3o h\u00e0nh” ch\u1ec9 di\u1ec5n ra trong m\u1ed9t v\u00e0i l\u1ea7n v\u1edbi gi\u00e1 tr\u1ecb chi ph\u00ed v\u00e0 doanh thu kh\u00f4ng \u0111\u00e1ng k\u1ec3 (t\u1ee9c l\u00e0 kh\u00f4ng tr\u1ecdng y\u1ebfu) th\u00ec kh\u00f4ng c\u1ea7n th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c bi\u1ec7t n\u00e0y.<\/span><\/p>\n

2.1.3. \u0110i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng khi th\u1ef1c hi\u1ec7n giao d\u1ecbch: bao g\u1ed3m c\u00e1c quy \u0111\u1ecbnh ho\u1eb7c giao \u01b0\u1edbc v\u1ec1 tr\u00e1ch nhi\u1ec7m, quy\u1ec1n l\u1ee3i c\u1ee7a c\u00e1c b\u00ean khi tham gia giao d\u1ecbch kinh doanh. \u0110i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng khi th\u1ef1c hi\u1ec7n giao d\u1ecbch (sau \u0111\u00e2y \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 “\u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng”) ch\u1ee7 y\u1ebfu bao g\u1ed3m:<\/span><\/p>\n

a. Kh\u1ed1i l\u01b0\u1ee3ng, \u0111i\u1ec1u ki\u1ec7n giao ho\u1eb7c ph\u00e2n ph\u1ed1i s\u1ea3n ph\u1ea9m;<\/span><\/p>\n

b. Th\u1eddi h\u1ea1n, \u0111i\u1ec1u ki\u1ec7n v\u00e0 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n;<\/span><\/p>\n

c. \u0110i\u1ec1u ki\u1ec7n b\u1ea3o h\u00e0nh, thay th\u1ebf, n\u00e2ng c\u1ea5p, ch\u1ec9nh s\u1eeda ho\u1eb7c hi\u1ec7u ch\u1ec9nh s\u1ea3n ph\u1ea9m;<\/span><\/p>\n

d. \u0110i\u1ec1u ki\u1ec7n v\u1ec1 \u0111\u1eb7c quy\u1ec1n kinh doanh, ph\u00e2n ph\u1ed1i s\u1ea3n ph\u1ea9m;<\/span><\/p>\n

e. C\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u00f3 \u1ea3nh h\u01b0\u1edfng kinh t\u1ebf kh\u00e1c (v\u00ed d\u1ee5: d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3, t\u01b0 v\u1ea5n ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng, h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng, h\u1ed7 tr\u1ee3 qu\u1ea3ng c\u00e1o, khuy\u1ebfn m\u1ea1i…).<\/span><\/p>\n

Trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p (d\u00f9 c\u00f3 hay kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng b\u1eb1ng v\u0103n b\u1ea3n), c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh c\u00e1c \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng l\u00e0 c\u00e1c s\u1ef1 ki\u1ec7n th\u1ef1c t\u1ebf ho\u1eb7c c\u00e1c d\u1eef li\u1ec7u t\u00e0i ch\u00ednh, kinh t\u1ebf ph\u1ea3n \u00e1nh b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch.<\/span><\/p>\n

2.1.4. \u0110i\u1ec1u ki\u1ec7n kinh t\u1ebf khi di\u1ec5n ra giao d\u1ecbch: bao g\u1ed3m c\u00e1c y\u1ebfu t\u1ed1 v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m di\u1ec5n ra giao d\u1ecbch \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 c\u1ee7a s\u1ea3n ph\u1ea9m. \u0110i\u1ec1u ki\u1ec7n kinh t\u1ebf khi di\u1ec5n ra giao d\u1ecbch (sau \u0111\u00e2y \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 “\u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf”) ch\u1ee7 y\u1ebfu bao g\u1ed3m:<\/span><\/p>\n

a. Quy m\u00f4 v\u00e0 v\u1ecb tr\u00ed \u0111\u1ecba l\u00fd c\u1ee7a th\u1ecb tr\u01b0\u1eddng s\u1ea3n xu\u1ea5t ho\u1eb7c ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m;<\/span><\/p>\n

b. Th\u1eddi gian v\u00e0 t\u00ednh ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a giao d\u1ecbch tr\u00ean th\u1ecb tr\u01b0\u1eddng (v\u00ed d\u1ee5: giao d\u1ecbch thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng b\u00e1n bu\u00f4n, b\u00e1n l\u1ebb th\u00f4ng th\u01b0\u1eddng, ph\u00e2n ph\u1ed1i \u0111\u1ed9c quy\u1ec1n, s\u1ef1 ph\u00e2n \u0111o\u1ea1n th\u1ecb tr\u01b0\u1eddng theo \u0111\u1ed1i t\u01b0\u1ee3ng ti\u00eau d\u00f9ng s\u1ea3n ph\u1ea9m);<\/span><\/p>\n

c. M\u1ee9c \u0111\u1ed9 c\u1ea1nh tranh c\u1ee7a s\u1ea3n ph\u1ea9m tr\u00ean th\u1ecb tr\u01b0\u1eddng;<\/span><\/p>\n

d. C\u00e1c y\u1ebfu t\u1ed1 kinh t\u1ebf t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh ph\u00e1t sinh t\u1ea1i n\u01a1i di\u1ec5n ra giao d\u1ecbch (v\u00ed d\u1ee5: c\u00e1c lo\u1ea1i thu\u1ebf, ph\u00ed, c\u00e1c \u01b0u \u0111\u00e3i t\u00e0i ch\u00ednh);<\/span><\/p>\n

e. Ch\u00ednh s\u00e1ch \u0111i\u1ec1u ti\u1ebft th\u1ecb tr\u01b0\u1eddng c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

2.2. Th\u1ee9 t\u1ef1 \u01b0u ti\u00ean khi ph\u00e2n t\u00edch so s\u00e1nh 4 ti\u00eau th\u1ee9c \u1ea3nh h\u01b0\u1edfng n\u00eau t\u1ea1i c\u00e1c Ti\u1ebft t\u1eeb 2.1.1 \u0111\u1ebfn 2.1.4 \u0110i\u1ec3m 2.1 Kho\u1ea3n 2 \u0110i\u1ec1u 4 Ph\u1ea7n B Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi t\u1eebng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 n\u00eau t\u1ea1i \u0110i\u1ec1u 5 Ph\u1ea7n B Th\u00f4ng t\u01b0 n\u00e0y. Trong qu\u00e1 tr\u00ecnh ph\u00e2n t\u00edch, \u0111\u1ed1i v\u1edbi c\u00e1c ti\u00eau th\u1ee9c \u01b0u ti\u00ean ph\u1ea3i ph\u00e2n t\u00edch chi ti\u1ebft; \u0111\u1ed1i v\u1edbi c\u00e1c ti\u00eau th\u1ee9c b\u1ed5 tr\u1ee3 c\u00f3 th\u1ec3 kh\u00f4ng ph\u00e2n t\u00edch chi ti\u1ebft nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o ph\u1ea3n \u00e1nh \u0111\u1ee7 t\u00ednh ch\u1ea5t c\u01a1 b\u1ea3n c\u1ee7a ti\u00eau th\u1ee9c \u0111\u00f3.<\/span><\/p>\n

V\u00ed d\u1ee5 9:<\/strong> Gi\u1ea3 s\u1eed C\u00f4ng ty M Vi\u1ec7t Nam (l\u00e0 c\u00f4ng ty con c\u1ee7a C\u00f4ng ty M qu\u1ed1c t\u1ebf) chuy\u00ean kinh doanh 1 lo\u1ea1i s\u1ea3n ph\u1ea9m X c\u00f3 ch\u1ea5t l\u01b0\u1ee3ng \u0111\u1ea1t ti\u00eau chu\u1ea9n lo\u1ea1i I \u0111\u00e3 \u0111\u0103ng k\u00fd t\u1ea1i Vi\u1ec7t Nam. Trong n\u0103m 200x, c\u00f4ng ty ch\u1ecdn \u0111\u01b0\u1ee3c 1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp A (gi\u1eefa ch\u00ednh C\u00f4ng ty M Vi\u1ec7t Nam v\u00e0 m\u1ed9t b\u00ean \u0111\u1ed9c l\u1eadp) \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 so s\u00e1nh v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft B (gi\u1eefa C\u00f4ng ty M Vi\u1ec7t Nam v\u00e0 C\u00f4ng ty M qu\u1ed1c t\u1ebf) v\u00e0 hai giao d\u1ecbch n\u00e0y \u0111\u1ec1u c\u00f3 \u0111\u01a1n gi\u00e1 b\u00e1n l\u00e0 3 USD. <\/em><\/span><\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, vi\u1ec7c ph\u00e2n t\u00edch 4 ti\u00eau th\u1ee9c \u1ea3nh h\u01b0\u1edfng c\u1ee7a c\u00e1c giao d\u1ecbch A v\u00e0 B \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

(i) \u0110\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m: gi\u1ed1ng nhau (v\u00ec c\u00f9ng l\u00e0 s\u1ea3n ph\u1ea9m do C\u00f4ng ty M Vi\u1ec7t Nam s\u1ea3n xu\u1ea5t);<\/span><\/p>\n

(ii) Ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng: gi\u1ed1ng nhau (l\u00e0 ch\u00ednh C\u00f4ng ty M Vi\u1ec7t Nam);<\/span><\/p>\n

(iii) \u0110i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng: Gi\u1ea3 s\u1eed ti\u00eau th\u1ee9c n\u00e0y c\u1ee7a hai giao d\u1ecbch l\u00e0 gi\u1ed1ng nhau tr\u1eeb \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng trong giao d\u1ecbch A l\u00e0 t\u1ea1i kho c\u1ee7a C\u00f4ng ty M Vi\u1ec7t Nam; trong giao d\u1ecbch B l\u00e0 giao h\u00e0ng t\u1ea1i c\u1ea3ng X – n\u01b0\u1edbc Y v\u00e0 chi ph\u00ed v\u1eadn t\u1ea3i t\u1eeb Vi\u1ec7t Nam \u0111\u1ebfn n\u01b0\u1edbc Y l\u00e0 0,5 USD\/s\u1ea3n ph\u1ea9m thu\u1ed9c tr\u00e1ch nhi\u1ec7m thanh to\u00e1n c\u1ee7a C\u00f4ng ty M Vi\u1ec7t Nam;<\/span><\/p>\n

(iv) \u0110i\u1ec1u ki\u1ec7n kinh t\u1ebf: Gi\u1ea3 s\u1eed ti\u00eau th\u1ee9c n\u00e0y kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 s\u1ea3n ph\u1ea9m (v\u00ed d\u1ee5: n\u01b0\u1edbc Y kh\u00f4ng c\u00f3 ch\u00ednh s\u00e1ch ki\u1ec3m so\u00e1t gi\u00e1 \u0111\u1ed1i v\u1edbi vi\u1ec7c kinh doanh s\u1ea3n ph\u1ea9m X, \u0111i\u1ec1u ki\u1ec7n b\u00e1n h\u00e0ng \u0111\u1ec1u l\u00e0 b\u00e1n bu\u00f4n, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u s\u1ea3n ph\u1ea9m X trong n\u01b0\u1edbc Y do b\u00ean mua ch\u1ecbu).<\/span><\/p>\n

Nh\u01b0 v\u1eady, khi th\u1ef1c hi\u1ec7n vi\u1ec7c so s\u00e1nh gi\u00e1 cho th\u1ea5y trong giao d\u1ecbch B ch\u01b0a \u0111\u01b0\u1ee3c t\u00ednh gi\u00e1 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi giao d\u1ecbch A (c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t l\u00e0 0,5 USD\/s\u1ea3n ph\u1ea9m).<\/span><\/p>\n

Khi \u0111\u00f3, c\u00f4ng ty M Vi\u1ec7t Nam l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p nh\u1ea5t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c k\u00ea khai, t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi doanh thu b\u00e1n s\u1ea3n ph\u1ea9m X trong giao d\u1ecbch B l\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 3,5USD\/s\u1ea3n ph\u1ea9m (thay cho \u0111\u01a1n gi\u00e1 c\u0169 l\u00e0 3USD).<\/span><\/p>\n

2.3. Sau khi ph\u00e2n t\u00edch so s\u00e1nh, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu v\u1ec1 \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch gi\u1eefa giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch \u0111\u1ed9c l\u1eadp. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu th\u00ec kh\u00f4ng c\u1ea7n th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m 2.4 Kho\u1ea3n 2 \u0110i\u1ec1u 4 Ph\u1ea7n B Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

2.4. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb b\u1eb1ng ti\u1ec1n c\u1ee7a c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu \u0111\u00f3 \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh, tu\u1ef3 theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 c\u00f3 th\u1ec3 t\u0103ng ho\u1eb7c gi\u1ea3m gi\u00e1 tr\u1ecb nh\u1eb1m lo\u1ea1i tr\u1eeb c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu \u0111\u00f3.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00f3 kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu v\u1ec1 ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c doanh nghi\u1ec7p, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

a. N\u1ebfu c\u00e1c kho\u1ea3n chi ph\u00ed ho\u1eb7c doanh thu li\u00ean quan \u0111\u1ebfn kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu v\u1ec1 ch\u1ee9c n\u0103ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n ri\u00eang th\u00ec vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf t\u1eebng kho\u1ea3n doanh thu ho\u1eb7c chi ph\u00ed li\u00ean quan \u0111\u1ebfn kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu \u0111\u00f3.<\/span><\/p>\n

b. N\u1ebfu c\u00e1c kho\u1ea3n chi ph\u00ed ho\u1eb7c doanh thu li\u00ean quan \u0111\u1ebfn kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu v\u1ec1 ch\u1ee9c n\u0103ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chung th\u00ec vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf ph\u00e2n b\u1ed5 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u1ea7n chi ph\u00ed ho\u1eb7c doanh thu t\u01b0\u01a1ng \u1ee9ng li\u00ean quan \u0111\u1ebfn kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu \u0111\u00f3.<\/span><\/p>\n

V\u00ed d\u1ee5 10:<\/strong> Gi\u1ea3 s\u1eed c\u00f3 2 giao d\u1ecbch c\u1ee7a c\u00f4ng ty A v\u00e0 c\u00f4ng ty B l\u00e0 2 c\u00f4ng ty c\u00f9ng th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 gia c\u00f4ng s\u1ea3n ph\u1ea9m may m\u1eb7c, trong \u0111\u00f3 c\u00f4ng ty A gia c\u00f4ng v\u00e0 giao s\u1ea3n ph\u1ea9m t\u1ea1i kho c\u1ee7a c\u00f4ng ty A v\u00e0 c\u00f4ng ty B gia c\u00f4ng v\u00e0 l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m ra n\u01b0\u1edbc ngo\u00e0i. <\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, khi so s\u00e1nh v\u1ec1 ch\u1ee9c n\u0103ng gia c\u00f4ng s\u1ea3n ph\u1ea9m c\u1ee7a A v\u00e0 B ta th\u1ea5y c\u00f4ng ty B c\u00f3 th\u1ef1c hi\u1ec7n th\u00eam ch\u1ee9c n\u0103ng l\u00e0 “l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u”. Kh\u00e1c bi\u1ec7t n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c t\u00e1ch ri\u00eang b\u1eb1ng c\u00e1ch h\u1ea1ch to\u00e1n ri\u00eang ho\u1eb7c ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 t\u1ed5ng chi ph\u00ed ho\u1eb7c doanh thu ph\u00e1t sinh do th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c so s\u00e1nh hi\u1ec7u qu\u1ea3 kinh doanh x\u00e9t theo ch\u1ee9c n\u0103ng gia c\u00f4ng s\u1ea3n ph\u1ea9m c\u1ee7a c\u00f4ng ty A v\u00e0 c\u00f4ng ty B l\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty B ch\u1ec9 th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng “l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u” trong m\u1ed9t v\u00e0i l\u1ea7n theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a kh\u00e1ch h\u00e0ng v\u1edbi gi\u00e1 tr\u1ecb chi ph\u00ed ho\u1eb7c doanh thu kh\u00f4ng \u0111\u00e1ng k\u1ec3 (t\u1ee9c l\u00e0 kh\u00f4ng tr\u1ecdng y\u1ebfu) th\u00ec kh\u00f4ng c\u1ea7n th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c bi\u1ec7t n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 5. C\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng<\/strong><\/span><\/h2>\n

C\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a s\u1ea3n ph\u1ea9m trong giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 5 Ph\u1ea7n B Th\u00f4ng t\u01b0 n\u00e0y bao g\u1ed3m:<\/span><\/p>\n

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

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

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

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

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

T\u00f9y theo m\u1ed7i ph\u01b0\u01a1ng ph\u00e1p c\u1ee5 th\u1ec3 n\u00eau tr\u00ean, gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a s\u1ea3n ph\u1ea9m c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh tr\u1ef1c ti\u1ebfp ra \u0111\u01a1n gi\u00e1 s\u1ea3n ph\u1ea9m ho\u1eb7c gi\u00e1n ti\u1ebfp th\u00f4ng qua t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p ho\u1eb7c t\u1ef7 su\u1ea5t sinh l\u1eddi c\u1ee7a s\u1ea3n ph\u1ea9m. Tuy nhi\u00ean, \u0111\u1ed1i v\u1edbi c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 gi\u00e1n ti\u1ebfp, khi x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh cho m\u1ee5c \u0111\u00edch k\u00ea khai, t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i t\u00ednh ra \u0111\u01a1n gi\u00e1 s\u1ea3n ph\u1ea9m c\u1ee5 th\u1ec3.<\/span><\/p>\n

1. Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng<\/strong><\/span><\/p>\n

1.1. Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p nh\u1ea5t l\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn trong 5 ph\u01b0\u01a1ng ph\u00e1p n\u00eau tr\u00ean ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch v\u00e0 c\u00f3 ngu\u1ed3n th\u00f4ng tin, d\u1eef li\u1ec7u, s\u1ed1 li\u1ec7u \u0111\u1ea7y \u0111\u1ee7 v\u00e0 tin c\u1eady nh\u1ea5t \u0111\u1ec3 ph\u00e2n t\u00edch so s\u00e1nh.<\/span><\/p>\n

1.2. Doanh nghi\u1ec7p t\u1ef1 ch\u1ecdn m\u1ed9t gi\u00e1 tr\u1ecb ph\u00f9 h\u1ee3p nh\u1ea5t trong c\u00e1c gi\u00e1 tr\u1ecb c\u1ee7a bi\u00ean \u0111\u1ed9 gi\u00e1 th\u1ecb tr\u01b0\u1eddng chu\u1ea9n \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft. Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 s\u1ea3n ph\u1ea9m trong giao d\u1ecbch li\u00ean k\u1ebft kh\u00e1c v\u1edbi gi\u00e1 tr\u1ecb ph\u00f9 h\u1ee3p nh\u1ea5t nh\u01b0ng k\u1ebft qu\u1ea3 kh\u00f4ng l\u00e0m gi\u1ea3m thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n

1.2.1. Gi\u00e1 tr\u1ecb ph\u00f9 h\u1ee3p nh\u1ea5t l\u00e0 gi\u00e1 tr\u1ecb ph\u1ea3n \u00e1nh m\u1ee9c \u0111\u1ed9 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng cao nh\u1ea5t v\u1ec1 \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch c\u1ee7a giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u1ec3 so s\u00e1nh v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n

1.2.2. Bi\u00ean \u0111\u1ed9 gi\u00e1 th\u1ecb tr\u01b0\u1eddng chu\u1ea9n l\u00e0:<\/span><\/p>\n

a. C\u00e1c gi\u00e1 tr\u1ecb trong kho\u1ea3ng c\u00e1c gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n t\u1eeb c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u1ec3 so s\u00e1nh n\u00eau t\u1ea1i c\u00e1c Ti\u1ebft 1.6.1 v\u00e0 Ti\u1ebft 1.6.2 \u0110i\u1ec3m 1.6 Kho\u1ea3n 1 \u0110i\u1ec1u 4 Ph\u1ea7n B Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

b. C\u00e1c gi\u00e1 tr\u1ecb n\u1eb1m trong kho\u1ea3ng t\u1ee9 ph\u00e2n v\u1ecb th\u1ee9 nh\u1ea5t \u0111\u1ebfn t\u1ee9 ph\u00e2n v\u1ecb th\u1ee9 ba c\u1ee7a ph\u00e9p to\u00e1n th\u1ed1ng k\u00ea x\u00e1c su\u1ea5t t\u1ee9 ph\u00e2n v\u1ecb, ho\u1eb7c c\u00e1c gi\u00e1 tr\u1ecb n\u1eb1m trong kho\u1ea3ng b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 25 \u0111\u1ebfn b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 75 c\u1ee7a ph\u00e9p to\u00e1n th\u1ed1ng k\u00ea x\u00e1c su\u1ea5t b\u00e1ch ph\u00e2n v\u1ecb \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n t\u1eeb bi\u00ean \u0111\u1ed9 gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u1ec3 so s\u00e1nh n\u00eau t\u1ea1i Ti\u1ebft 1.6.3 \u0110i\u1ec3m 1.6 Kho\u1ea3n 1 \u0110i\u1ec1u 4 Ph\u1ea7n B Th\u00f4ng t\u01b0 n\u00e0y (Xem Ph\u1ee5 l\u1ee5c 2-GCN\/CC- Ph\u1ea7n C v\u1ec1 c\u00e1ch t\u00ednh t\u1ee9 ph\u00e2n v\u1ecb, b\u00e1ch ph\u00e2n v\u1ecb).<\/span><\/p>\n

V\u00ed d\u1ee5 11:<\/strong> Doanh nghi\u1ec7p V t\u1ea1i Vi\u1ec7t Nam c\u00f3 m\u1ed9t s\u1ed1 th\u00f4ng tin:<\/em><\/span><\/p>\n

– L\u00e0 c\u00f4ng ty con chuy\u00ean s\u1ea3n xu\u1ea5t, gia c\u00f4ng s\u1ea3n ph\u1ea9m cho c\u00f4ng ty m\u1eb9 v\u00e0 ph\u1ea3i tr\u1ea3 ti\u1ec1n b\u1ea3n quy\u1ec1n cho m\u1ed9t c\u00f4ng ty con kh\u00e1c trong t\u1eadp \u0111o\u00e0n v\u1edbi chi ph\u00ed h\u00e0ng n\u0103m l\u00e0 N%\/n\u0103m t\u00ednh tr\u00ean doanh thu thu\u1ea7n, \u0111\u1ecbnh k\u1ef3 thanh to\u00e1n l\u00e0 4 l\u1ea7n\/n\u0103m.<\/span><\/p>\n

– Doanh nghi\u1ec7p V l\u1ef1a ch\u1ecdn \u0111\u01b0\u1ee3c 13 giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u1ec3 so s\u00e1nh v\u1edbi s\u1ed1 li\u1ec7u v\u1ec1 t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) ti\u1ec1n b\u1ea3n quy\u1ec1n tr\u00ean doanh thu thu\u1ea7n c\u1ee7a c\u00e1c giao d\u1ecbch n\u00e0y l\u00e0: 1; 1,25; 1,25; 1,5; 1,5; 1,75; 2; 2; 2; 2,25; 2,5; 2,75; 3.<\/span><\/p>\n

– Ph\u00e2n t\u00edch so s\u00e1nh cho th\u1ea5y c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p l\u00fd \u0111\u1ec3 lo\u1ea1i tr\u1eeb, ri\u00eang th\u1eddi h\u1ea1n thanh to\u00e1n c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 tr\u1ecb ti\u1ec1n b\u1ea3n quy\u1ec1n nh\u01b0ng kh\u00f4ng \u0111\u1ee7 th\u00f4ng tin \u0111\u1ec3 quy \u0111\u1ed5i th\u00e0nh gi\u00e1 tr\u1ecb b\u1eb1ng ti\u1ec1n \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n

– Doanh nghi\u1ec7p \u00e1p d\u1ee5ng h\u00e0m th\u1ed1ng k\u00ea t\u1ee9 ph\u00e2n v\u1ecb, ch\u1ecdn t\u1ee9 ph\u00e2n v\u1ecb th\u1ee9 nh\u1ea5t v\u00e0 t\u1ee9 ph\u00e2n v\u1ecb th\u1ee9 3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh bi\u00ean \u0111\u1ed9 chu\u1ea9n l\u00e0 1,5\u20142,25; s\u1ed1 trung v\u1ecb l\u00e0 t\u1ee9 ph\u00e2n v\u1ecb th\u1ee9 2 c\u1ee7a bi\u00ean \u0111\u1ed9 chu\u1ea9n c\u00f3 gi\u00e1 tr\u1ecb l\u00e0 2.<\/span><\/p>\n

\u0110i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u k\u00ea khai:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p t\u1ef7 l\u1ec7 chi ph\u00ed ti\u1ec1n b\u1ea3n quy\u1ec1n t\u00ednh tr\u00ean doanh thu thu\u1ea7n c\u1ee7a doanh nghi\u1ec7p V l\u00e0 2,1%, doanh nghi\u1ec7p V kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 li\u1ec7u k\u00ea khai chi ph\u00ed b\u1ea3n quy\u1ec1n \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p t\u1ef7 l\u1ec7 chi ph\u00ed ti\u1ec1n b\u1ea3n quy\u1ec1n t\u00ednh tr\u00ean doanh thu thu\u1ea7n c\u1ee7a doanh nghi\u1ec7p V l\u00e0 4%, \u0111\u1ed3ng th\u1eddi doanh nghi\u1ec7p V th\u1ea5y r\u1eb1ng giao d\u1ecbch c\u00f3 t\u1ef7 l\u1ec7 b\u1ea3n quy\u1ec1n l\u00e0 2% c\u00f3 \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch s\u00e1t nh\u1ea5t v\u1edbi giao d\u1ecbch c\u1ee7a doanh nghi\u1ec7p, doanh nghi\u1ec7p V th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 li\u1ec7u k\u00ea khai chi ph\u00ed b\u1ea3n quy\u1ec1n \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo m\u1ee9c l\u00e0 2% tr\u00ean doanh thu thu\u1ea7n.<\/span><\/p>\n

1.3. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 \u00e1p d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y nh\u01b0ng trong n\u0103m c\u00f3 bi\u1ebfn \u0111\u1ed9ng b\u1ea5t kh\u1ea3 kh\u00e1ng nh\u01b0 thi\u00ean tai, ch\u00e1y n\u1ed5 g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ecnh h\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c gi\u00e1 mua, gi\u00e1 b\u00e1n b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi c\u00e1c ch\u00ednh s\u00e1ch, ch\u1ebf \u0111\u1ed9 \u0111i\u1ec1u ti\u1ebft c\u1ee7a Nh\u00e0 n\u01b0\u1edbc th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 \u0111\u1ed1i v\u1edbi nh\u1eefng s\u1ea3n ph\u1ea9m ch\u1ecbu \u1ea3nh h\u01b0\u1edfng theo t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf.<\/span><\/p>\n

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

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

2.1.1. Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp d\u1ef1a v\u00e0o \u0111\u01a1n gi\u00e1 s\u1ea3n ph\u1ea9m trong giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 s\u1ea3n ph\u1ea9m trong giao d\u1ecbch li\u00ean k\u1ebft khi c\u00e1c giao d\u1ecbch n\u00e0y c\u00f3 \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch t\u01b0\u01a1ng \u0111\u01b0\u01a1ng nhau.<\/span><\/p>\n

2.1.2. \u0110\u01a1n gi\u00e1 s\u1ea3n ph\u1ea9m c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c so v\u1edbi gi\u00e1 tr\u1ecb ph\u00f9 h\u1ee3p nh\u1ea5t thu\u1ed9c bi\u00ean \u0111\u1ed9 gi\u00e1 th\u1ecb tr\u01b0\u1eddng chu\u1ea9n theo \u0111\u01a1n gi\u00e1 s\u1ea3n ph\u1ea9m \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m 1.2 Kho\u1ea3n 1 \u0110i\u1ec1u 5 Ph\u1ea7n B Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

2.1.3. \u0110\u1ed1i v\u1edbi ph\u01b0\u01a1ng ph\u00e1p n\u00e0y, khi ph\u00e2n t\u00edch so s\u00e1nh 4 ti\u00eau th\u1ee9c \u1ea3nh h\u01b0\u1edfng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 4 Ph\u1ea7n B Th\u00f4ng t\u01b0 n\u00e0y, ti\u00eau th\u1ee9c \u01b0u ti\u00ean l\u00e0 \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m v\u00e0 \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng, c\u00e1c ti\u00eau th\u1ee9c b\u1ed5 tr\u1ee3 l\u00e0 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf v\u00e0 ch\u1ee9c n\u0103ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

2.1.4. Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng v\u1edbi m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

a. Kh\u00f4ng c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch khi so s\u00e1nh gi\u1eefa giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn gi\u00e1 s\u1ea3n ph\u1ea9m;<\/span><\/p>\n

b. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u00e1c kh\u00e1c bi\u1ec7t \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn gi\u00e1 s\u1ea3n ph\u1ea9m nh\u01b0ng c\u00e1c kh\u00e1c bi\u1ec7t n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb theo c\u00e1c h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 4 Ph\u1ea7n B Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

2.1.5. C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn gi\u00e1 s\u1ea3n ph\u1ea9m nh\u01b0:<\/span><\/p>\n

a. \u0110\u1eb7c t\u00ednh v\u1eadt ch\u1ea5t, ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 nh\u00e3n hi\u1ec7u th\u01b0\u01a1ng m\u1ea1i c\u1ee7a s\u1ea3n ph\u1ea9m;<\/span><\/p>\n

b. C\u00e1c \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng trong vi\u1ec7c cung c\u1ea5p, chuy\u1ec3n giao s\u1ea3n ph\u1ea9m nh\u01b0: kh\u1ed1i l\u01b0\u1ee3ng (n\u1ebfu c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn m\u1ee9c gi\u00e1), th\u1eddi h\u1ea1n chuy\u1ec3n giao s\u1ea3n ph\u1ea9m, th\u1eddi h\u1ea1n thanh to\u00e1n\u2026;<\/span><\/p>\n

c. Quy\u1ec1n ph\u00e2n ph\u1ed1i, ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 tr\u1ecb kinh t\u1ebf;<\/span><\/p>\n

d. Th\u1ecb tr\u01b0\u1eddng n\u01a1i di\u1ec5n ra giao d\u1ecbch.<\/span><\/p>\n

2.1.6. Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n

a. C\u00e1c giao d\u1ecbch ri\u00eang l\u1ebb v\u1ec1 t\u1eebng ch\u1ee7ng lo\u1ea1i h\u00e0ng h\u00f3a l\u01b0u th\u00f4ng tr\u00ean th\u1ecb tr\u01b0\u1eddng;<\/span><\/p>\n

b. C\u00e1c giao d\u1ecbch ri\u00eang l\u1ebb v\u1ec1 t\u1eebng lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5, b\u1ea3n quy\u1ec1n, kh\u1ebf \u01b0\u1edbc vay n\u1ee3;<\/span><\/p>\n

c. C\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n c\u1ea3 giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft v\u1ec1 c\u00f9ng m\u1ed9t ch\u1ee7ng lo\u1ea1i s\u1ea3n ph\u1ea9m.<\/span><\/p>\n

V\u00ed d\u1ee5 12:<\/strong> C\u00f4ng ty V t\u1ea1i Vi\u1ec7t Nam l\u00e0 doanh nghi\u1ec7p 100% v\u1ed1n c\u1ee7a C\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i S ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c gia c\u00f4ng s\u1ea3n ph\u1ea9m d\u1ec7t may. Trong n\u0103m 200x, c\u00f4ng ty V c\u00f3 hai giao d\u1ecbch v\u1ec1 nh\u1eadn gia c\u00f4ng qu\u1ea7n \u00e2u m\u00e3 s\u1ed1 cat.347 nh\u01b0 sau:<\/em><\/span><\/p>\n

– Giao d\u1ecbch 1: Gia c\u00f4ng cho c\u00f4ng ty S 1.000 t\u00e1 qu\u1ea7n v\u1edbi gi\u00e1 60 USD\/t\u00e1 theo \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng t\u1ea1i c\u1ea3ng X, Vi\u1ec7t Nam (c\u00f4ng ty S s\u1ebd ch\u1ecbu tr\u00e1ch nhi\u1ec7m xu\u1ea5t kh\u1ea9u ).<\/span><\/p>\n

– Giao d\u1ecbch 2: Gia c\u00f4ng cho c\u00f4ng ty M c\u1ee7a n\u01b0\u1edbc N 1.000 t\u00e1 qu\u1ea7n v\u1edbi gi\u00e1 100USD\/t\u00e1 theo \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng t\u1ea1i th\u00e0nh ph\u1ed1 Y, n\u01b0\u1edbc N.<\/span><\/p>\n

Gi\u1ea3 \u0111\u1ecbnh:<\/span><\/p>\n

– C\u00f4ng ty M l\u00e0 m\u1ed9t c\u00f4ng ty kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi c\u00f4ng ty V v\u00e0 c\u00f4ng ty S.<\/span><\/p>\n

– Hai giao d\u1ecbch n\u00f3i tr\u00ean t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1ec1 \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch tr\u1eeb kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu l\u00e0 chi ph\u00ed v\u1eadn chuy\u1ec3n v\u00e0 b\u1ea3o hi\u1ec3m cho vi\u1ec7c g\u1eedi h\u00e0ng t\u1eeb c\u1ea3ng X \u0111\u1ebfn th\u00e0nh ph\u1ed1 Y, n\u01b0\u1edbc N l\u00e0 3 USD\/t\u00e1.<\/span><\/p>\n

Ph\u00e2n t\u00edch so s\u00e1nh:<\/span><\/p>\n

– Khi so s\u00e1nh giao d\u1ecbch 1 (giao d\u1ecbch li\u00ean k\u1ebft) v\u1edbi giao d\u1ecbch 2 (giao d\u1ecbch \u0111\u1ed9c l\u1eadp) cho th\u1ea5y giao d\u1ecbch 1 ch\u01b0a ph\u1ea3n \u00e1nh \u0111\u00fang m\u1ee9c gi\u00e1 th\u1ecb tr\u01b0\u1eddng. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh thu t\u1eeb giao d\u1ecbch v\u1edbi c\u00f4ng ty S \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u1ea1i nh\u01b0 sau:<\/span><\/p>\n

(100 USD – 3 USD) x 1.000 = 97.000 USD.<\/span><\/p>\n

– C\u00f4ng ty V ph\u1ea3i k\u00ea khai doanh thu gia c\u00f4ng nh\u1eadn t\u1eeb c\u00f4ng ty S l\u00e0 97.000 USD thay cho 60.000 USD.<\/span><\/p>\n

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

2.2.1. Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 b\u00e1n l\u1ea1i d\u1ef1a v\u00e0o gi\u00e1 b\u00e1n l\u1ea1i (hay gi\u00e1 b\u00e1n ra) c\u1ee7a s\u1ea3n ph\u1ea9m do doanh nghi\u1ec7p b\u00e1n cho b\u00ean \u0111\u1ed9c l\u1eadp \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 mua v\u00e0o c\u1ee7a s\u1ea3n ph\u1ea9m \u0111\u00f3 t\u1eeb b\u00ean li\u00ean k\u1ebft.<\/span><\/p>\n

2.2.2. Gi\u00e1 mua v\u00e0o c\u1ee7a s\u1ea3n ph\u1ea9m t\u1eeb b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf gi\u00e1 b\u00e1n ra c\u1ee7a s\u1ea3n ph\u1ea9m trong c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp tr\u1eeb (-) l\u1ee3i nhu\u1eadn g\u1ed9p tr\u1eeb (-) c\u00e1c chi ph\u00ed kh\u00e1c \u0111\u01b0\u1ee3c t\u00ednh trong gi\u00e1 s\u1ea3n ph\u1ea9m mua v\u00e0o (n\u1ebfu c\u00f3) (v\u00ed d\u1ee5: thu\u1ebf nh\u1eadp kh\u1ea9u, ph\u00ed h\u1ea3i quan, chi ph\u00ed b\u1ea3o hi\u1ec3m, v\u1eadn chuy\u1ec3n qu\u1ed1c t\u1ebf).<\/span><\/p>\n

2.2.2.1. L\u1ee3i nhu\u1eadn g\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 b\u00e1n ra (doanh thu thu\u1ea7n) v\u00e0 gi\u00e1 b\u00e1n ra (doanh thu thu\u1ea7n), ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c \u0111\u1ec3 b\u00f9 \u0111\u1eafp chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 c\u00f3 m\u1ee9c l\u00e3i h\u1ee3p l\u00fd.<\/span><\/p>\n

T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 b\u00e1n ra (doanh thu thu\u1ea7n) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 tr\u1ecb ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n ra (doanh thu thu\u1ea7n) v\u00e0 gi\u00e1 v\u1ed1n s\u1ea3n ph\u1ea9m mua v\u00e0o chia cho (:) gi\u00e1 b\u00e1n ra (doanh thu thu\u1ea7n).<\/span><\/p>\n

2.2.2.2. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ch\u1ee9c n\u0103ng l\u00e0 \u0111\u1ea1i l\u00fd ph\u00e2n ph\u1ed1i kh\u00f4ng c\u00f3 quy\u1ec1n s\u1edf h\u1eefu s\u1ea3n ph\u1ea9m v\u00e0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng hoa h\u1ed3ng \u0111\u1ea1i l\u00fd theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) tr\u00ean gi\u00e1 b\u00e1n c\u1ee7a s\u1ea3n ph\u1ea9m th\u00ec t\u1ef7 l\u1ec7 \u0111\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 b\u00e1n ra (doanh thu thu\u1ea7n).<\/span><\/p>\n

(Xem Ph\u1ee5 l\u1ee5c 2-GCN\/CC- Ph\u1ea7n B.1 v\u1ec1 c\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng theo ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i).<\/span><\/p>\n

2.2.3. T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 b\u00e1n ra (doanh thu thu\u1ea7n) c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c so v\u1edbi gi\u00e1 tr\u1ecb ph\u00f9 h\u1ee3p nh\u1ea5t thu\u1ed9c bi\u00ean \u0111\u1ed9 gi\u00e1 th\u1ecb tr\u01b0\u1eddng chu\u1ea9n theo t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m 1.2 Kho\u1ea3n 1 \u0110i\u1ec1u 5 Ph\u1ea7n B Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

2.2.4. \u0110\u1ed1i v\u1edbi ph\u01b0\u01a1ng ph\u00e1p n\u00e0y, khi ph\u00e2n t\u00edch so s\u00e1nh 4 ti\u00eau th\u1ee9c \u1ea3nh h\u01b0\u1edfng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 4 Ph\u1ea7n B Th\u00f4ng t\u01b0 n\u00e0y, ti\u00eau th\u1ee9c \u01b0u ti\u00ean l\u00e0 ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, c\u00e1c ti\u00eau th\u1ee9c b\u1ed5 tr\u1ee3 l\u00e0 \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng, \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m v\u00e0 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf.<\/span><\/p>\n

2.2.5. Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng v\u1edbi m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

a. Kh\u00f4ng c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch khi so s\u00e1nh gi\u1eefa giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 b\u00e1n ra (doanh thu thu\u1ea7n);<\/span><\/p>\n

b. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u00e1c kh\u00e1c bi\u1ec7t \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 b\u00e1n ra (doanh thu thu\u1ea7n) nh\u01b0ng c\u00e1c kh\u00e1c bi\u1ec7t n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb theo c\u00e1c h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 4 Ph\u1ea7n B Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

2.2.6. C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 b\u00e1n ra (doanh thu thu\u1ea7n) nh\u01b0:<\/span><\/p>\n

a. C\u00e1c chi ph\u00ed ph\u1ea3n \u00e1nh ch\u1ee9c n\u0103ng c\u1ee7a doanh nghi\u1ec7p (v\u00ed d\u1ee5: \u0111\u1ea1i l\u00fd ph\u00e2n ph\u1ed1i \u0111\u1ed9c quy\u1ec1n, th\u1ef1c hi\u1ec7n c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh qu\u1ea3ng c\u00e1o, khuy\u1ebfn m\u1ea1i, b\u1ea3o h\u00e0nh…);<\/span><\/p>\n

b. Ch\u1ee7ng lo\u1ea1i, quy m\u00f4, kh\u1ed1i l\u01b0\u1ee3ng, th\u1eddi gian quay v\u00f2ng c\u1ee7a s\u1ea3n ph\u1ea9m mua v\u00e0o \u0111\u1ec3 b\u00e1n l\u1ea1i v\u00e0 t\u00ednh ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a giao d\u1ecbch tr\u00ean th\u1ecb tr\u01b0\u1eddng (v\u00ed d\u1ee5: b\u00e1n bu\u00f4n, b\u00e1n l\u1ebb, …);<\/span><\/p>\n

c. Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n (t\u1ee9c l\u00e0 ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c y\u1ebfu t\u1ed1 c\u1ea5u th\u00e0nh l\u1ee3i nhu\u1eadn g\u1ed9p v\u00e0 doanh thu c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch \u0111\u1ed9c l\u1eadp l\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng nhau ho\u1eb7c c\u00f9ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng chung c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n).<\/span><\/p>\n

2.2.7. Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch \u0111\u1ed1i v\u1edbi c\u00e1c s\u1ea3n ph\u1ea9m thu\u1ed9c kh\u00e2u cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u01a1n gi\u1ea3n v\u00e0 th\u01b0\u01a1ng m\u1ea1i ph\u00e2n ph\u1ed1i c\u00f3 th\u1eddi gian quay v\u00f2ng t\u1eeb khi mua v\u00e0o \u0111\u1ebfn khi b\u00e1n ra ng\u1eafn, \u00edt ch\u1ecbu bi\u1ebfn \u0111\u1ed9ng v\u1ec1 t\u00ednh th\u1eddi v\u1ee5. \u0110\u1ed3ng th\u1eddi, s\u1ea3n ph\u1ea9m tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c b\u00e1n ra kh\u00f4ng qua kh\u00e2u gia c\u00f4ng, ch\u1ebf bi\u1ebfn, l\u1eafp r\u00e1p, thay \u0111\u1ed5i t\u00ednh ch\u1ea5t s\u1ea3n ph\u1ea9m ho\u1eb7c g\u1eafn v\u1edbi nh\u00e3n hi\u1ec7u th\u01b0\u01a1ng m\u1ea1i \u0111\u1ec3 l\u00e0m gia t\u0103ng \u0111\u00e1ng k\u1ec3 gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m.<\/span><\/p>\n

V\u00ed d\u1ee5 13:<\/strong> Doanh nghi\u1ec7p V t\u1ea1i Vi\u1ec7t Nam l\u00e0 b\u00ean li\u00ean k\u1ebft c\u1ee7a C\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i H kinh doanh ph\u00e2n ph\u1ed1i<\/em> m\u1eb7t h\u00e0ng \u0111\u1ed3ng h\u1ed3 do c\u00f4ng ty H cung c\u1ea5p c\u00f3 m\u1ed9t s\u1ed1 th\u00f4ng tin sau:<\/em><\/span><\/p>\n

– Trong n\u0103m 200x, c\u00f4ng ty H giao cho doanh nghi\u1ec7p V 1.000 chi\u1ebfc \u0111\u1ed3ng h\u1ed3 v\u00e0 y\u00eau c\u1ea7u doanh nghi\u1ec7p V ph\u1ea3i thanh to\u00e1n s\u1ed1 ti\u1ec1n l\u00e0 330.000 USD (bao g\u1ed3m gi\u00e1 CIF + thu\u1ebf, ph\u00ed nh\u1eadp kh\u1ea9u do c\u00f4ng ty H \u0111\u00e3 n\u1ed9p).<\/span><\/p>\n

– Cu\u1ed1i n\u0103m 200x, doanh thu thu\u1ea7n doanh nghi\u1ec7pV thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c b\u00e1n to\u00e0n b\u1ed9 s\u1ed1 \u0111\u1ed3ng h\u1ed3 n\u00e0y cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c quy \u0111\u1ed5i l\u00e0 400.000 USD.<\/span><\/p>\n

Doanh nghi\u1ec7p T l\u00e0 doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp t\u1ea1i Vi\u1ec7t Nam ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u00e2n ph\u1ed1i \u0111\u1ed3ng h\u1ed3. N\u0103m 200x, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p c\u1ee7a doanh nghi\u1ec7p T \u0111\u1ea1t 20%.<\/span><\/p>\n

Gi\u1ea3 s\u1eed doanh nghi\u1ec7p T \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u0111\u1ec3 so s\u00e1nh v\u1ec1 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p v\u1edbi doanh nghi\u1ec7p V th\u00ec doanh nghi\u1ec7p V s\u1ebd ph\u1ea3i k\u00ea khai t\u00ednh chi ph\u00ed h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c tr\u1eeb cho vi\u1ec7c mua \u0111\u1ed3ng h\u1ed3 t\u1eeb c\u00f4ng ty H nh\u01b0 sau:<\/span><\/p>\n

[400.000 USD – (400.000 USD x 20%)] = 320.000 USD<\/span><\/p>\n

Doanh nghi\u1ec7p V ch\u1ec9 \u0111\u01b0\u1ee3c tr\u1eeb chi ph\u00ed h\u1ee3p l\u00fd cho gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 320.000 USD thay cho 330.000 USD.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty H c\u00f3 cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n b\u00e1n h\u00e0ng v\u00e0 y\u00eau c\u1ea7u doanh nghi\u1ec7p V ph\u1ea3i thanh to\u00e1n chi ph\u00ed n\u00e0y (\u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng) th\u00ec giao d\u1ecbch n\u00e0y \u0111\u01b0\u1ee3c t\u00e1ch ri\u00eang v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c tr\u1eeb cho d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n b\u00e1n h\u00e0ng.<\/span><\/p>\n

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

2.3.1. Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i d\u1ef1a v\u00e0o gi\u00e1 v\u1ed1n (ho\u1eb7c gi\u00e1 th\u00e0nh) c\u1ee7a s\u1ea3n ph\u1ea9m do doanh nghi\u1ec7p mua v\u00e0o t\u1eeb b\u00ean \u0111\u1ed9c l\u1eadp \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 b\u00e1n ra c\u1ee7a s\u1ea3n ph\u1ea9m \u0111\u00f3 cho b\u00ean li\u00ean k\u1ebft.<\/span><\/p>\n

2.3.2. Gi\u00e1 b\u00e1n ra c\u1ee7a s\u1ea3n ph\u1ea9m cho b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf l\u1ea5y gi\u00e1 v\u1ed1n (ho\u1eb7c gi\u00e1 th\u00e0nh) c\u1ee7a s\u1ea3n ph\u1ea9m c\u1ed9ng (+) l\u1ee3i nhu\u1eadn g\u1ed9p.<\/span><\/p>\n

2.3.2.1. L\u1ee3i nhu\u1eadn g\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n (ho\u1eb7c gi\u00e1 th\u00e0nh) s\u1ea3n ph\u1ea9m b\u00e1n ra v\u00e0 gi\u00e1 v\u1ed1n (ho\u1eb7c gi\u00e1 th\u00e0nh) s\u1ea3n ph\u1ea9m b\u00e1n ra, ph\u1ea3n \u00e1nh m\u1ee9c l\u1ee3i nhu\u1eadn h\u1ee3p l\u00fd t\u01b0\u01a1ng \u1ee9ng v\u1edbi ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n

T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n (ho\u1eb7c gi\u00e1 th\u00e0nh) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 tr\u1ecb ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu thu\u1ea7n v\u00e0 gi\u00e1 v\u1ed1n (ho\u1eb7c gi\u00e1 th\u00e0nh) s\u1ea3n ph\u1ea9m chia (:) cho gi\u00e1 v\u1ed1n (ho\u1eb7c gi\u00e1 th\u00e0nh). Gi\u00e1 v\u1ed1n (ho\u1eb7c gi\u00e1 th\u00e0nh) s\u1ea3n ph\u1ea9m b\u00e1n ra bao g\u1ed3m chi ph\u00ed s\u1ea3n xu\u1ea5t tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp v\u00e0 kh\u00f4ng bao g\u1ed3m chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh nh\u01b0: chi ph\u00ed b\u1ea3n quy\u1ec1n, l\u00e3i ti\u1ec1n vay,….<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 v\u1ed1n (ho\u1eb7c gi\u00e1 th\u00e0nh) s\u1ea3n ph\u1ea9m b\u00e1n ra, chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd chung th\u00ec gi\u00e1 v\u1ed1n (ho\u1eb7c gi\u00e1 th\u00e0nh) s\u1ea3n ph\u1ea9m b\u00e1n ra l\u00e0m c\u0103n c\u1ee9 t\u00ednh l\u1ee3i nhu\u1eadn g\u1ed9p s\u1ebd bao g\u1ed3m to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y.<\/span><\/p>\n

2.3.2.2. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ch\u1ee9c n\u0103ng \u0111\u1ea1i l\u00fd thu mua s\u1ea3n ph\u1ea9m kh\u00f4ng c\u00f3 quy\u1ec1n s\u1edf h\u1eefu s\u1ea3n ph\u1ea9m v\u00e0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng hoa h\u1ed3ng \u0111\u1ea1i l\u00fd theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) tr\u00ean chi ph\u00ed thu mua s\u1ea3n ph\u1ea9m th\u00ec t\u1ef7 l\u1ec7 \u0111\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n.<\/span><\/p>\n

(Xem Ph\u1ee5 l\u1ee5c 2-GCN\/CC, Ph\u1ea7n B.2 v\u1ec1 c\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng theo ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i).<\/span><\/p>\n

2.3.3. T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n (ho\u1eb7c gi\u00e1 th\u00e0nh) c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c so v\u1edbi gi\u00e1 tr\u1ecb ph\u00f9 h\u1ee3p nh\u1ea5t thu\u1ed9c bi\u00ean \u0111\u1ed9 gi\u00e1 th\u1ecb tr\u01b0\u1eddng chu\u1ea9n theo t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n (ho\u1eb7c gi\u00e1 th\u00e0nh) \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m 1.2 Kho\u1ea3n 1 \u0110i\u1ec1u 5 Ph\u1ea7n B Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

2.3.4. \u0110\u1ed1i v\u1edbi ph\u01b0\u01a1ng ph\u00e1p n\u00e0y, khi ph\u00e2n t\u00edch so s\u00e1nh 4 ti\u00eau th\u1ee9c \u1ea3nh h\u01b0\u1edfng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 4 Ph\u1ea7n B Th\u00f4ng t\u01b0 n\u00e0y, ti\u00eau th\u1ee9c \u01b0u ti\u00ean l\u00e0 ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, c\u00e1c ti\u00eau th\u1ee9c b\u1ed5 tr\u1ee3 l\u00e0 \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng, \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m v\u00e0 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf.<\/span><\/p>\n

2.3.5. Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng v\u1edbi m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

a. Kh\u00f4ng c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch khi so s\u00e1nh gi\u1eefa giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n (ho\u1eb7c gi\u00e1 th\u00e0nh);<\/span><\/p>\n

b. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u00e1c kh\u00e1c bi\u1ec7t \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n (ho\u1eb7c gi\u00e1 th\u00e0nh) nh\u01b0ng c\u00e1c kh\u00e1c bi\u1ec7t n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb theo c\u00e1c h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 4 Ph\u1ea7n B Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

2.3.6. C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n (ho\u1eb7c gi\u00e1 th\u00e0nh) th\u01b0\u1eddng bao g\u1ed3m:<\/span><\/p>\n

a. C\u00e1c chi ph\u00ed ph\u1ea3n \u00e1nh ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p (v\u00ed d\u1ee5: s\u1ea3n xu\u1ea5t theo h\u1ee3p \u0111\u1ed3ng, nghi\u00ean c\u1ee9u, ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m m\u1edbi, t\u1ef7 tr\u1ecdng gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a s\u1ea3n ph\u1ea9m so v\u1edbi quy m\u00f4 \u0111\u1ea7u t\u01b0 kinh doanh);<\/span><\/p>\n

b. C\u00e1c ngh\u0129a v\u1ee5 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng (v\u00ed d\u1ee5: th\u1eddi h\u1ea1n chuy\u1ec3n giao s\u1ea3n ph\u1ea9m, chi ph\u00ed gi\u00e1m s\u00e1t ch\u1ea5t l\u01b0\u1ee3ng, l\u01b0u kho, l\u01b0u b\u00e3i, \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n);<\/span><\/p>\n

c. Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n (t\u1ee9c l\u00e0 ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c y\u1ebfu t\u1ed1 c\u1ea5u th\u00e0nh trong gi\u00e1 v\u1ed1n (ho\u1eb7c gi\u00e1 th\u00e0nh) c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch \u0111\u1ed9c l\u1eadp l\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng nhau ho\u1eb7c c\u00f9ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng chung c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n).<\/span><\/p>\n

2.3.7. Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n

a. Giao d\u1ecbch thu\u1ed9c kh\u00e2u s\u1ea3n xu\u1ea5t, l\u1eafp r\u00e1p, ch\u1ebf t\u1ea1o, ch\u1ebf bi\u1ebfn s\u1ea3n ph\u1ea9m \u0111\u1ec3 b\u00e1n cho c\u00e1c b\u00ean li\u00ean k\u1ebft;<\/span><\/p>\n

b. Giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng li\u00ean danh, h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh \u0111\u1ec3 s\u1ea3n xu\u1ea5t, l\u1eafp r\u00e1p, ch\u1ebf t\u1ea1o, ch\u1ebf bi\u1ebfn s\u1ea3n ph\u1ea9m, ho\u1eb7c th\u1ef1c hi\u1ec7n c\u00e1c th\u1ecfa thu\u1eadn v\u1ec1 cung c\u1ea5p c\u00e1c y\u1ebfu t\u1ed1 s\u1ea3n xu\u1ea5t \u0111\u1ea7u v\u00e0o v\u00e0 bao ti\u00eau s\u1ea3n ph\u1ea9m \u0111\u1ea7u ra;<\/span><\/p>\n

c. Giao d\u1ecbch v\u1ec1 cung c\u1ea5p d\u1ecbch v\u1ee5 cho c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/span><\/p>\n

V\u00ed d\u1ee5 14:<\/strong> Doanh nghi\u1ec7p A t\u1ea1i Vi\u1ec7t Nam l\u00e0 c\u00f4ng ty con c\u1ee7a c\u00f4ng ty m\u1eb9 T (n\u01b0\u1edbc Y) th\u1ef1c hi\u1ec7n gia c\u00f4ng gi\u00e0y xu\u1ea5t kh\u1ea9u theo m\u1eabu m\u00e3 do c\u00f4ng ty T giao. C\u00f4ng ty m\u1eb9 ch\u1ecbu tr\u00e1ch nhi\u1ec7m cung c\u1ea5p nguy\u00ean v\u1eadt li\u1ec7u \u0111\u1ea7u v\u00e0o, c\u00e1n b\u1ed9 k\u1ef9 thu\u1eadt ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng, chi ph\u00ed v\u1eadn t\u1ea3i v\u00e0 b\u1ea3o hi\u1ec3m qu\u1ed1c t\u1ebf. Doanh nghi\u1ec7p A \u0111\u01b0\u1ee3c tr\u1ea3 ph\u00ed gia c\u00f4ng theo \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m v\u00e0 ch\u1ecbu c\u00e1c chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh gia c\u00f4ng. N\u0103m 20xx, th\u00f4ng tin v\u1ec1 ho\u1ea1t \u0111\u1ed9ng gia c\u00f4ng c\u1ee7a doanh nghi\u1ec7p A nh\u01b0 sau:<\/em><\/span><\/p>\n

– Doanh thu thu\u1ea7n (ph\u00ed gia c\u00f4ng): 15 t\u1ef7 VND<\/span><\/p>\n

– Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n: 13 t\u1ef7 VND<\/span><\/p>\n

– Chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p: 1,8 t\u1ef7 VND.<\/span><\/p>\n

Gi\u1ea3 \u0111\u1ecbnh:<\/span><\/p>\n

– M\u1ed9t s\u1ed1 doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp kh\u00e1c c\u0169ng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t gia c\u00f4ng gi\u00e0y cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i v\u00e0 ph\u00ed gia c\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean c\u01a1 s\u1edf: ph\u00ed gia c\u00f4ng b\u1eb1ng (=) t\u1ed5ng gi\u00e1 th\u00e0nh to\u00e0n b\u1ed9 (gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n + chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p + chi ph\u00ed b\u00e1n h\u00e0ng) c\u1ed9ng (+) 7% t\u1ed5ng gi\u00e1 th\u00e0nh to\u00e0n b\u1ed9.<\/span><\/p>\n

– C\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp c\u1ee7a c\u00e1c doanh nghi\u1ec7p n\u00e0y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u1ec3 so s\u00e1nh v\u1edbi giao d\u1ecbch c\u1ee7a doanh nghi\u1ec7p A.<\/span><\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng gia c\u00f4ng gi\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u1ea1i nh\u01b0 sau: (13 t\u1ef7 + 1,8 t\u1ef7) + [7% x (13 t\u1ef7 + 1,8 t\u1ef7)] = 15,836 t\u1ef7 VND.<\/span><\/p>\n

Doanh nghi\u1ec7p A ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai doanh thu l\u00e0 15,836 t\u1ef7 VND thay cho s\u1ed1 li\u1ec7u c\u0169 l\u00e0 15 t\u1ef7 VND.<\/span><\/p>\n

2.3.8. Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c v\u1eadn d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ea1i gi\u00e1 v\u1ed1n (ho\u1eb7c gi\u00e1 th\u00e0nh) c\u00f3 y\u1ebfu t\u1ed1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p d\u1ef1a v\u00e0o gi\u00e1 c\u1ee7a s\u1ea3n ph\u1ea9m b\u00e1n ra \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n (ho\u1eb7c gi\u00e1 th\u00e0nh).<\/span><\/p>\n

V\u00ed d\u1ee5 15:<\/strong> Doanh nghi\u1ec7p V t\u1ea1i Vi\u1ec7t Nam l\u00e0 c\u00f4ng ty con 100% v\u1ed1n c\u1ee7a c\u00f4ng ty \u0111a qu\u1ed1c gia P, chuy\u00ean s\u1ea3n xu\u1ea5t ch\u1ea5t t\u1ea9y r\u1eeda gia d\u1ee5ng. Nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o (ph\u00f4i x\u00e0 ph\u00f2ng v\u00e0 c\u00e1c h\u00f3a ch\u1ea5t t\u1ea9y r\u1eeda kh\u00e1c) do m\u1ed9t c\u00f4ng ty th\u00e0nh vi\u00ean Y cung c\u1ea5p. S\u1ea3n l\u01b0\u1ee3ng ti\u00eau th\u1ee5 trong n\u0103m 200x c\u1ee7a doanh nghi\u1ec7p V l\u00e0 100 t\u1ea5n, trong \u0111\u00f3:<\/em><\/span><\/p>\n

– Giao d\u1ecbch 1: 60 t\u1ea5n \u0111\u01b0\u1ee3c giao b\u00e1n cho m\u1ed9t c\u00f4ng ty th\u00e0nh vi\u00ean kh\u00e1c trong t\u1eadp \u0111o\u00e0n P v\u1edbi gi\u00e1 FOB l\u00e0 650 USD\/t\u1ea5n,<\/span><\/p>\n

– Giao d\u1ecbch 2: 40 t\u1ea5n c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c b\u00e1n cho si\u00eau th\u1ecb trong n\u01b0\u1edbc v\u1edbi gi\u00e1 kh\u00f4ng c\u00f3 thu\u1ebf GTGT l\u00e0 700USD\/t\u1ea5n.<\/span><\/p>\n

S\u1ed5 k\u1ebf to\u00e1n trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p th\u1ec3 hi\u1ec7n c\u00e1c s\u1ed1 li\u1ec7u nh\u01b0 sau:<\/span><\/p>\n

– Doanh thu thu\u1ea7n: 67.000 USD<\/span><\/p>\n

– T\u1ed5ng gi\u00e1 th\u00e0nh to\u00e0n b\u1ed9: 65.000USD<\/span><\/p>\n

Gi\u1ea3 \u0111\u1ecbnh:<\/span><\/p>\n

– Giao d\u1ecbch 1 v\u00e0 2 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 doanh nghi\u1ec7p V \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n

– S\u1ed1 li\u1ec7u v\u1ec1 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 th\u00e0nh to\u00e0n b\u1ed9 c\u1ee7a c\u00e1c doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp ho\u1ea1t \u0111\u1ed9ng trong ng\u00e0nh s\u1ea3n xu\u1ea5t ch\u1ea5t t\u1ea9y r\u1eeda gia d\u1ee5ng l\u00e0 15%.<\/span><\/p>\n

Doanh nghi\u1ec7p V th\u1ef1c hi\u1ec7n k\u00ea khai doanh thu, chi ph\u00ed \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n

– \u0110i\u1ec1u ch\u1ec9nh l\u1ea1i gi\u00e1 b\u00e1n trong giao d\u1ecbch li\u00ean k\u1ebft theo gi\u00e1 b\u00e1n trong giao d\u1ecbch \u0111\u1ed9c l\u1eadp:<\/span><\/p>\n

700 USD x 60 t\u1ea5n = 42.000 USD<\/span><\/p>\n

– X\u00e1c \u0111\u1ecbnh l\u1ea1i doanh thu thu\u1ea7n:<\/span><\/p>\n

42.000 USD + 700 USD x 40 t\u1ea5n = 70.000 USD<\/span><\/p>\n

– \u0110i\u1ec1u ch\u1ec9nh l\u1ea1i t\u1ed5ng gi\u00e1 th\u00e0nh to\u00e0n b\u1ed9:<\/span><\/p>\n

\u00a070.000 USD\/ (1+ 0,15) = 60.870 USD.<\/span><\/p>\n

Nh\u01b0 v\u1eady, doanh nghi\u1ec7p V s\u1ebd ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf tr\u00ean c\u01a1 s\u1edf s\u1ed1 li\u1ec7u doanh thu thu\u1ea7n l\u00e0 70.000 USD thay cho s\u1ed1 li\u1ec7u c\u0169 l\u00e0 67.000 USD v\u00e0 t\u1ed5ng gi\u00e1 th\u00e0nh to\u00e0n b\u1ed9 l\u00e0 60.870 USD thay cho s\u1ed1 li\u1ec7u c\u0169 l\u00e0 65.000 USD.<\/span><\/p>\n

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

2.4.1. Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh l\u1ee3i nhu\u1eadn d\u1ef1a v\u00e0o t\u1ef7 su\u1ea5t sinh l\u1eddi c\u1ee7a s\u1ea3n ph\u1ea9m trong c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u1ec3 so s\u00e1nh l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh t\u1ef7 su\u1ea5t sinh l\u1eddi c\u1ee7a s\u1ea3n ph\u1ea9m trong giao d\u1ecbch li\u00ean k\u1ebft khi c\u00e1c giao d\u1ecbch n\u00e0y c\u00f3 \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch t\u01b0\u01a1ng \u0111\u01b0\u01a1ng nhau.<\/span><\/p>\n

2.4.2. C\u00e1c t\u1ef7 su\u1ea5t sinh l\u1eddi \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng l\u1ee3i nhu\u1eadn (thu nh\u1eadp) thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean doanh thu thu\u1ea7n, tr\u00ean chi ph\u00ed ho\u1eb7c tr\u00ean t\u00e0i s\u1ea3n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. L\u1ee3i nhu\u1eadn (thu nh\u1eadp) thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c c\u1ed9ng th\u00eam (+) chi ph\u00ed l\u00e3i ti\u1ec1n vay ho\u1eb7c kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh hi\u1ec7u qu\u1ea3 s\u1ea3n xu\u1ea5t, kinh doanh tr\u01b0\u1edbc khi chi tr\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y. C\u00e1c t\u1ef7 su\u1ea5t sinh l\u1eddi th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng bao g\u1ed3m:<\/span><\/p>\n

2.4.2.1. T\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean doanh thu thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n

V\u00ed d\u1ee5 16: Doanh nghi\u1ec7p L ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t v\u00e0 l\u1eafp r\u00e1p \u00f4 t\u00f4 4 ch\u1ed7 nh\u00e3n hi\u1ec7u N v\u00e0 S, trong \u0111\u00f3:<\/em><\/span><\/p>\n

– Nh\u00e3n hi\u1ec7u N \u0111\u01b0\u1ee3c giao b\u00e1n cho c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n

– Nh\u00e3n hi\u1ec7u S \u0111\u01b0\u1ee3c giao b\u00e1n to\u00e0n b\u1ed9 cho doanh nghi\u1ec7p L1 l\u00e0 c\u00f4ng ty 100% v\u1ed1n c\u1ee7a doanh nghi\u1ec7p L.<\/span><\/p>\n

– T\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch mua v\u00e0o cho vi\u1ec7c s\u1ea3n xu\u1ea5t, l\u1eafp r\u00e1p 2 lo\u1ea1i \u00f4 t\u00f4 tr\u00ean \u0111\u1ec1u l\u00e0 giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n

\u00a0Trong n\u0103m 200x, s\u1ed1 li\u1ec7u s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p L nh\u01b0 sau:<\/span><\/p>\n

+ Doanh thu thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n xe \u00f4 t\u00f4 hi\u1ec7u N: 18.000 USD (l\u00e0 giao d\u1ecbch \u0111\u1ed9c l\u1eadp)<\/span><\/p>\n

+ L\u1ee3i nhu\u1eadn thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n xe \u00f4 t\u00f4 hi\u1ec7u N: 2.000 USD<\/span><\/p>\n

+ Doanh thu thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n xe \u00f4 t\u00f4 hi\u1ec7u S: 25.000 USD (l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft)<\/span><\/p>\n

+ L\u1ee3i nhu\u1eadn thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n xe \u00f4 t\u00f4 hi\u1ec7u S: 1.800 USD.<\/span><\/p>\n

+ C\u00f4ng ty L1 cho c\u00f4ng ty L vay v\u00e0 gi\u00e1 tr\u1ecb l\u00e3i ti\u1ec1n vay t\u00ednh theo l\u00e3i su\u1ea5t th\u1ecb tr\u01b0\u1eddng l\u00e0 100 USD.<\/span><\/p>\n

T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean doanh thu thu\u1ea7n \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 hi\u1ec7u N: 2.000\/18.000 x 100% = 11,1%<\/span><\/p>\n

T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean doanh thu thu\u1ea7n \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 hi\u1ec7u S: 1.800\/25.000 x 100% = 7,2%<\/span><\/p>\n

Gi\u1ea3 s\u1eed c\u00e1c s\u1ef1 kh\u00e1c bi\u1ec7t c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu gi\u1eefa 2 giao d\u1ecbch b\u00e1n xe N v\u00e0 xe S \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 k\u1ebft qu\u1ea3 giao d\u1ecbch v\u1edbi c\u00f4ng ty L1 ph\u1ea3i \u0111\u1ea1t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 tr\u01b0\u1edbc khi chi tr\u1ea3 l\u00e3i ti\u1ec1n vay tr\u00ean doanh thu thu\u1ea7n l\u00e0 11,1%. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, s\u1ed1 li\u1ec7u v\u1ec1 giao d\u1ecbch b\u00e1n xe \u00f4 t\u00f4 hi\u1ec7u S \u0111u\u1ee3c x\u00e1c \u0111\u1ecbnh l\u1ea1i nh\u01b0 sau:<\/span><\/p>\n

T\u1ed5ng gi\u00e1 th\u00e0nh to\u00e0n b\u1ed9: 25.000 \u2013 1.800 – 100 = 23.100 USD.<\/span><\/p>\n

Doanh thu thu\u1ea7n: 23.100 \/ (1 \u2013 0, 111) = 25.984 USD.<\/span><\/p>\n

L\u1ee3i nhu\u1eadn thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf, tr\u01b0\u1edbc l\u00e3i vay: 25.984 \u2013 23.100 = 2.884 USD<\/span><\/p>\n

L\u1ee3i nhu\u1eadn thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf: 2.884 \u2013 100 = 2.784 USD<\/span><\/p>\n

C\u00f4ng ty L ph\u1ea3i k\u00ea khai l\u1ee3i nhu\u1eadn thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi giao d\u1ecbch b\u00e1n \u00f4 r\u00f4 S l\u00e0 2.784 USD thay cho s\u1ed1 li\u1ec7u c\u0169 trong s\u1ed5 k\u1ebf to\u00e1n l\u00e0 1.800 USD.<\/span><\/p>\n

2.4.2.2. T\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean t\u1ed5ng chi ph\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n

Kh\u00f4ng s\u1eed d\u1ee5ng t\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean t\u1ed5ng chi ph\u00ed \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 chi ph\u00ed ph\u00e1t sinh t\u1eeb giao d\u1ecbch li\u00ean k\u1ebft do s\u1ed1 li\u1ec7u chi ph\u00ed t\u1eeb giao d\u1ecbch li\u00ean k\u1ebft \u0111ang thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n

V\u00ed d\u1ee5 17:<\/strong> doanh nghi\u1ec7p A l\u00e0 c\u00f4ng ty con c\u1ee7a c\u00f4ng ty B, l\u00e0m \u0111\u1ea1i l\u00fd d\u1ecbch v\u1ee5 giao nh\u1eadn cho B, doanh nghi\u1ec7p C l\u00e0 doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp chuy\u00ean kinh doanh d\u1ecbch v\u1ee5 giao nh\u1eadn (cho nhi\u1ec1u kh\u00e1ch h\u00e0ng \u0111\u1ed9c l\u1eadp). S\u1ed1 li\u1ec7u v\u1ec1 doanh thu, chi ph\u00ed c\u1ee7a A v\u00e0 C nh\u01b0 sau:<\/em><\/span><\/p>\n

\u0110\u01a1n v\u1ecb t\u00ednh: ngh\u00ecn USD<\/span><\/p>\n\n\n\n\n\n
\u00a0<\/em><\/span><\/td>\nA<\/em><\/span><\/td>\nC<\/em><\/span><\/td>\n<\/tr>\n
T\u1ed5ng chi ph\u00ed<\/em><\/span><\/td>\n1.500<\/em><\/span><\/td>\n2.000<\/em><\/span><\/td>\n<\/tr>\n
T\u1ed5ng doanh thu<\/em><\/span><\/td>\n1.650<\/em><\/span><\/td>\n2.500<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Gi\u1ea3 s\u1eed C \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u1ec3 so s\u00e1nh v\u1edbi A v\u1ec1 t\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean t\u1ed5ng chi ph\u00ed.<\/span><\/p>\n

– T\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean t\u1ed5ng chi ph\u00ed c\u1ee7a A = (1.650 – 1.500): 1.500 = 10%<\/span><\/p>\n

– T\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean t\u1ed5ng chi ph\u00ed c\u1ee7a C = (2.500 – 2.000) : 2.000 = 25%<\/span><\/p>\n

Doanh nghi\u1ec7p A ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb ho\u1ea1t \u0111\u1ed9ng giao d\u1ecbch li\u00ean k\u1ebft theo t\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean t\u1ed5ng chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c 25% c\u1ee7a doanh nghi\u1ec7p C.<\/span><\/p>\n

2.4.2.3. T\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean t\u00e0i s\u1ea3n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/p>\n

T\u1ef7 su\u1ea5t n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh chi\u1ebfm t\u1ef7 tr\u1ecdng \u0111\u00e1ng k\u1ec3 trong t\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0 (v\u00ed d\u1ee5: c\u00e1c doanh nghi\u1ec7p trong ng\u00e0nh c\u00f4ng nghi\u1ec7p s\u1ea3n xu\u1ea5t, ng\u00e0nh khai th\u00e1c m\u1ecf).<\/span><\/p>\n

Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n l\u00e0 gi\u00e1 tr\u1ecb trung b\u00ecnh c\u1ed9ng c\u1ee7a s\u1ed1 d\u01b0 t\u00e0i s\u1ea3n \u0111\u1ea7u k\u1ef3 v\u00e0 s\u1ed1 d\u01b0 t\u00e0i s\u1ea3n cu\u1ed1i k\u1ef3, bao g\u1ed3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng, kh\u00f4ng bao g\u1ed3m c\u00e1c t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, g\u00f3p v\u1ed1n li\u00ean doanh li\u00ean k\u1ebft (v\u00ed d\u1ee5: mua c\u00f4ng tr\u00e1i, mua c\u1ed5 ph\u1ea7n).<\/span><\/p>\n

V\u00ed d\u1ee5 18: <\/em><\/strong><\/span><\/p>\n

– N l\u00e0 c\u00f4ng ty con t\u1ea1i Vi\u1ec7t Nam c\u1ee7a t\u1eadp \u0111o\u00e0n P chuy\u00ean s\u1ea3n xu\u1ea5t r\u01b0\u1ee3u g\u1ea1o. C\u00f4ng ty m\u1eb9 cung c\u1ea5p ph\u1ea7n l\u1edbn c\u00e1c y\u1ebfu t\u1ed1 s\u1ea3n xu\u1ea5t \u0111\u1ea7u v\u00e0o v\u00e0 bao ti\u00eau to\u00e0n b\u1ed9 s\u1ea3n ph\u1ea9m \u0111\u1ea7u ra. Trong n\u0103m 200x doanh nghi\u1ec7p N c\u00f3 t\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean t\u00e0i s\u1ea3n l\u00e0 3%.<\/span><\/p>\n

– V l\u00e0 m\u1ed9t c\u00f4ng ty \u0111\u1ed9c l\u1eadp chuy\u00ean s\u1ea3n xu\u1ea5t \u0111\u1ed3 u\u1ed1ng c\u00e1c lo\u1ea1i trong \u0111\u00f3 c\u00f3 c\u00e1c ph\u00e2n x\u01b0\u1edfng s\u1ea3n xu\u1ea5t r\u01b0\u1ee3u g\u1ea1o, bia v\u00e0 \u0111\u1ed3 u\u1ed1ng c\u00f3 ga kh\u00e1c. Trong n\u0103m 200x, c\u00f4ng ty V c\u00f3 t\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean t\u00e0i s\u1ea3n to\u00e0n c\u00f4ng ty l\u00e0 7%, trong \u0111\u00f3 t\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean t\u00e0i s\u1ea3n c\u1ee7a ph\u00e2n x\u01b0\u1edfng s\u1ea3n xu\u1ea5t r\u01b0\u1ee3u g\u1ea1o l\u00e0 7,5%.<\/span><\/p>\n

Gi\u1ea3 s\u1eed V \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u1ec3 so s\u00e1nh v\u1edbi N v\u1ec1 t\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean t\u00e0i s\u1ea3n, nh\u01b0 v\u1eady N s\u1ebd ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh thu nh\u1eadp ch\u1ecbu thu\u1ebf theo t\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean t\u00e0i s\u1ea3n l\u00e0 7,5%.<\/span><\/p>\n

2.4.3. Doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn m\u1ed9t trong c\u00e1c t\u1ef7 su\u1ea5t sinh l\u1eddi n\u00eau tr\u00ean \u0111\u1ec3 so s\u00e1nh t\u1ef7 su\u1ea5t sinh l\u1eddi c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi t\u1ef7 su\u1ea5t sinh l\u1eddi c\u1ee7a giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng m\u1ed9t ho\u1eb7c nhi\u1ec1u t\u1ef7 su\u1ea5t sinh l\u1eddi kh\u00e1c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 b\u1ed5 tr\u1ee3 ki\u1ec3m tra t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a t\u1ef7 su\u1ea5t sinh l\u1eddi \u0111\u00e3 ch\u1ecdn. Vi\u1ec7c l\u1ef1a ch\u1ecdn t\u1ef7 su\u1ea5t sinh l\u1eddi \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean doanh thu thu\u1ea7n, chi ph\u00ed ho\u1eb7c t\u00e0i s\u1ea3n ph\u1ee5 thu\u1ed9c v\u00e0o b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a giao d\u1ecbch. (Xem Ph\u1ee5 l\u1ee5c 2-GCN\/CC, Ph\u1ea7n B.3 v\u1ec1 c\u00e1c c\u00f4ng th\u1ee9c t\u00ednh t\u1ef7 su\u1ea5t sinh l\u1eddi \u0111\u1ec3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh l\u1ee3i nhu\u1eadn).<\/span><\/p>\n

V\u00ed d\u1ee5 19: <\/em><\/strong><\/span><\/p>\n

– Gi\u1ea3 s\u1eed doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u1edf kh\u00e2u b\u00e1n s\u1ea3n ph\u1ea9m th\u00ec kh\u00f4ng s\u1eed d\u1ee5ng t\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean doanh thu thu\u1ea7n do s\u1ed1 li\u1ec7u doanh thu t\u1eeb giao d\u1ecbch li\u00ean k\u1ebft \u0111ang thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n

– Gi\u1ea3 s\u1eed doanh nghi\u1ec7p cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec kh\u00f4ng s\u1eed d\u1ee5ng t\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean t\u00e0i s\u1ea3n.<\/span><\/p>\n

2.4.4. T\u1ef7 su\u1ea5t sinh l\u1eddi c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c so v\u1edbi t\u1ef7 su\u1ea5t sinh l\u1eddi ph\u00f9 h\u1ee3p nh\u1ea5t thu\u1ed9c bi\u00ean \u0111\u1ed9 gi\u00e1 th\u1ecb tr\u01b0\u1eddng chu\u1ea9n \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m 1.2 Kho\u1ea3n 1 \u0110i\u1ec1u 5 Ph\u1ea7n B Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

2.4.5. \u0110\u1ed1i v\u1edbi ph\u01b0\u01a1ng ph\u00e1p n\u00e0y, khi ph\u00e2n t\u00edch so s\u00e1nh 4 ti\u00eau th\u1ee9c \u1ea3nh h\u01b0\u1edfng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 4 Ph\u1ea7n B Th\u00f4ng t\u01b0 n\u00e0y, ti\u00eau th\u1ee9c \u01b0u ti\u00ean l\u00e0 ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, c\u00e1c ti\u00eau th\u1ee9c b\u1ed5 tr\u1ee3 l\u00e0 \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng, \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m v\u00e0 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf.<\/span><\/p>\n

2.4.6. Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng v\u1edbi m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

Kh\u00f4ng c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch khi so s\u00e1nh gi\u1eefa giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn t\u1ef7 su\u1ea5t sinh l\u1eddi;<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u00e1c kh\u00e1c bi\u1ec7t \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn t\u1ef7 su\u1ea5t sinh l\u1eddi nh\u01b0ng c\u00e1c kh\u00e1c bi\u1ec7t n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb theo c\u00e1c h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 4 ph\u1ea7n B Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

2.4.7. C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn t\u1ef7 su\u1ea5t sinh l\u1eddi nh\u01b0:<\/span><\/p>\n

a. C\u00e1c y\u1ebfu t\u1ed1 v\u1ec1 t\u00e0i s\u1ea3n, v\u1ed1n v\u00e0 chi ph\u00ed s\u1eed d\u1ee5ng cho vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng ch\u00ednh c\u1ee7a doanh nghi\u1ec7p (v\u00ed d\u1ee5: s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn tr\u00ean c\u01a1 s\u1edf s\u1eed d\u1ee5ng m\u00e1y m\u00f3c do doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 c\u00f3 kh\u1ea3 n\u0103ng thu l\u1ee3i nhu\u1eadn cao h\u01a1n so v\u1edbi vi\u1ec7c s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn tr\u00ean c\u01a1 s\u1edf s\u1eed d\u1ee5ng m\u00e1y m\u00f3c do c\u01a1 s\u1edf kh\u00e1c cho thu\u00ea \u0111\u1ec3 gia c\u00f4ng);<\/span><\/p>\n

b. T\u00ednh ch\u1ea5t ng\u00e0nh ngh\u1ec1 ho\u1ea1t \u0111\u1ed9ng, nh\u00f3m s\u1ea3n ph\u1ea9m v\u00e0 c\u00f4ng \u0111o\u1ea1n s\u1ea3n xu\u1ea5t ho\u1eb7c ti\u00eau th\u1ee5 (v\u00ed d\u1ee5: th\u00e0nh ph\u1ea9m \u0111\u01b0\u1ee3c l\u00e0m t\u1eeb nguy\u00ean v\u1eadt li\u1ec7u th\u00f4 ho\u1eb7c t\u1eeb b\u00e1n th\u00e0nh ph\u1ea9m);<\/span><\/p>\n

c. Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 c\u01a1 c\u1ea5u chi ph\u00ed c\u1ee7a s\u1ea3n ph\u1ea9m (v\u00ed d\u1ee5: s\u1ea3n ph\u1ea9m \u0111ang trong giai \u0111o\u1ea1n kh\u1ea5u hao nhanh so v\u1edbi kh\u1ea5u hao th\u00f4ng th\u01b0\u1eddng).<\/span><\/p>\n

2.4.8. Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh l\u1ee3i nhu\u1eadn l\u00e0 ph\u01b0\u01a1ng ph\u00e1p m\u1edf r\u1ed9ng c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i v\u00e0 ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i. Do \u0111\u00f3, ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh l\u1ee3i nhu\u1eadn th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u01b0 \u0111\u00e3 n\u00eau t\u1ea1i c\u00e1c Ti\u1ebft 2.2.7 \u0110i\u1ec3m 2.2 v\u00e0 Ti\u1ebft 2.3.7 \u0110i\u1ec3m 2.3 Kho\u1ea3n 2 \u0110i\u1ec1u 5 Ph\u1ea7n B Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

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

2.5.1. Ph\u01b0\u01a1ng ph\u00e1p t\u00e1ch l\u1ee3i nhu\u1eadn d\u1ef1a v\u00e0o l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c t\u1eeb m\u1ed9t giao d\u1ecbch li\u00ean k\u1ebft t\u1ed5ng h\u1ee3p do nhi\u1ec1u doanh nghi\u1ec7p li\u00ean k\u1ebft th\u1ef1c hi\u1ec7n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn th\u00edch h\u1ee3p cho t\u1eebng doanh nghi\u1ec7p li\u00ean k\u1ebft \u0111\u00f3 theo c\u00e1ch c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp th\u1ef1c hi\u1ec7n ph\u00e2n chia l\u1ee3i nhu\u1eadn trong c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/span><\/p>\n

Giao d\u1ecbch li\u00ean k\u1ebft t\u1ed5ng h\u1ee3p do nhi\u1ec1u doanh nghi\u1ec7p li\u00ean k\u1ebft tham gia l\u00e0 giao d\u1ecbch mang t\u00ednh ch\u1ea5t \u0111\u1eb7c th\u00f9, duy nh\u1ea5t, bao g\u1ed3m nhi\u1ec1u giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 li\u00ean quan ch\u1eb7t ch\u1ebd v\u1edbi nhau v\u1ec1 c\u00e1c s\u1ea3n ph\u1ea9m \u0111\u1ed9c quy\u1ec1n ho\u1eb7c c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft kh\u00e9p k\u00edn gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft c\u00f3 li\u00ean quan.<\/span><\/p>\n

2.5.2. Ph\u01b0\u01a1ng ph\u00e1p t\u00e1ch l\u1ee3i nhu\u1eadn c\u00f3 2 c\u00e1ch t\u00ednh:<\/span><\/p>\n

2.5.2.1. C\u00e1ch t\u00ednh th\u1ee9 nh\u1ea5t: ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn cho t\u1eebng b\u00ean li\u00ean k\u1ebft tr\u00ean c\u01a1 s\u1edf chi ph\u00ed \u0111\u00f3ng g\u00f3p; theo \u0111\u00f3, l\u1ee3i nhu\u1eadn c\u1ee7a m\u1ed7i doanh nghi\u1ec7p li\u00ean k\u1ebft tham gia trong giao d\u1ecbch \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf ph\u00e2n b\u1ed5 t\u1ed5ng l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c t\u1eeb giao d\u1ecbch li\u00ean k\u1ebft t\u1ed5ng h\u1ee3p theo t\u1ef7 l\u1ec7 chi ph\u00ed \u0111\u00f3ng g\u00f3p th\u1ef1c t\u1ebf trong giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p \u0111\u00f3 trong t\u1ed5ng chi ph\u00ed th\u1ee9c t\u1ebf \u0111\u1ec3 t\u1ea1o ra s\u1ea3n ph\u1ea9m cu\u1ed1i c\u00f9ng (Xem Ph\u1ee5 l\u1ee5c 2-GCN\/CC, Ph\u1ea7n B.4 v\u1ec1 c\u00f4ng th\u1ee9c ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn theo t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p).<\/span><\/p>\n

V\u00ed d\u1ee5 20: <\/em><\/strong><\/span><\/p>\n

Doanh nghi\u1ec7p A t\u1ea1i Vi\u1ec7t Nam v\u00e0 doanh nghi\u1ec7p B t\u1ea1i n\u01b0\u1edbc ngo\u00e0i c\u00f3 m\u1ed9t s\u1ed1 th\u00f4ng tin sau:<\/span><\/p>\n

– C\u1ea3 hai c\u00f4ng ty \u0111\u1ec1u l\u00e0 c\u00e1c c\u00f4ng ty th\u00e0nh vi\u00ean c\u1ee7a t\u1eadp \u0111o\u00e0n T s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

– C\u1ea3 hai c\u00f4ng ty tham gia v\u00e0o s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m m\u1edbi l\u00e0 ti vi m\u00e0n h\u00ecnh tinh th\u1ec3 l\u1ecfng.<\/span><\/p>\n

– A ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi\u1ebft k\u1ebf, s\u1ea3n xu\u1ea5t v\u1ecf m\u00e1y v\u00e0 \u0111\u00e8n h\u00ecnh \u0111\u1ec3 chuy\u1ec3n cho B l\u1eafp r\u00e1p v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn kh\u00e1c (c\u00e0i \u0111\u1eb7t c\u00e1c m\u1ea1ch v\u00f2ng, ch\u00edp \u0111i\u1ec7n t\u1eed …) do B s\u00e1ng ch\u1ebf v\u00e0 s\u1ea3n xu\u1ea5t. Ti vi m\u00e0n h\u00ecnh tinh th\u1ec3 l\u1ecfng th\u00e0nh ph\u1ea9m \u0111\u01b0\u1ee3c b\u00e1n cho C l\u00e0 nh\u00e0 ph\u00e2n ph\u1ed1i \u0111\u1ed9c l\u1eadp v\u1edbi gi\u00e1 l\u00e0 550 USD.<\/span><\/p>\n

– T\u1ed5ng gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m do A giao cho B l\u00e0 300 USD. B b\u1ecf ra chi ph\u00ed \u0111\u1ec3 s\u1ea3n xu\u1ea5t ti\u1ebfp theo l\u00e0 150 USD.<\/span><\/p>\n

L\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho A \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/span><\/p>\n

[(550 – (300 + 150)) : 450] x 300 = 66,66 USD<\/span><\/p>\n

2.5.2.2. C\u00e1ch t\u00ednh th\u1ee9 hai: ph\u00e2n chia l\u1ee3i nhu\u1eadn theo 2 b\u01b0\u1edbc nh\u01b0 sau:<\/span><\/p>\n

2.5.2.2.1. B\u01b0\u1edbc th\u1ee9 nh\u1ea5t: ph\u00e2n chia l\u1ee3i nhu\u1eadn c\u01a1 b\u1ea3n: m\u1ed7i doanh nghi\u1ec7p tham gia giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c nh\u1eadn ph\u1ea7n l\u1ee3i nhu\u1eadn c\u01a1 b\u1ea3n t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh. Ph\u1ea7n l\u1ee3i nhu\u1eadn c\u01a1 b\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb l\u1ee3i nhu\u1eadn c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft t\u1ed5ng h\u1ee3p m\u00e0 doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c do th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh v\u00e0 ch\u01b0a t\u00ednh \u0111\u1ebfn c\u00e1c y\u1ebfu t\u1ed1 \u0111\u1eb7c th\u00f9 v\u00e0 duy nh\u1ea5t (v\u00ed d\u1ee5 \u0111\u1ed9c quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh ho\u1eb7c quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7).<\/span><\/p>\n

Ph\u1ea7n l\u1ee3i nhu\u1eadn c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p ho\u1eb7c t\u1ef7 su\u1ea5t sinh l\u1eddi t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb ph\u00f9 h\u1ee3p nh\u1ea5t thu\u1ed9c bi\u00ean \u0111\u1ed9 gi\u00e1 th\u1ecb tr\u01b0\u1eddng chu\u1ea9n theo t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p ho\u1eb7c t\u1ef7 su\u1ea5t sinh l\u1eddi theo h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00e1c \u0110i\u1ec3m 2.2, 2.3, 2.4 Kho\u1ea3n 2 \u0110i\u1ec1u 5 Ph\u1ea7n B Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

2.5.2.2.2. B\u01b0\u1edbc th\u1ee9 hai: ph\u00e2n chia l\u1ee3i nhu\u1eadn ph\u1ee5 tr\u1ed9i: m\u1ed7i doanh nghi\u1ec7p tham gia giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c nh\u1eadn ti\u1ebfp ph\u1ea7n l\u1ee3i nhu\u1eadn ph\u1ee5 tr\u1ed9i t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ef7 l\u1ec7 \u0111\u00f3ng g\u00f3p t\u1ea1o ra t\u1ed5ng l\u1ee3i nhu\u1eadn ph\u1ee5 tr\u1ed9i (t\u1ee9c l\u00e0 t\u1ed5ng l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c tr\u1eeb (-) t\u1ed5ng l\u1ee3i nhu\u1eadn c\u01a1 b\u1ea3n \u0111\u00e3 ph\u00e2n chia \u1edf b\u01b0\u1edbc th\u1ee9 nh\u1ea5t) c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft t\u1ed5ng h\u1ee3p. Ph\u1ea7n l\u1ee3i nhu\u1eadn ph\u1ee5 tr\u1ed9i n\u00e0y ph\u1ea3n \u00e1nh l\u1ee3i nhu\u1eadn c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft t\u1ed5ng h\u1ee3p m\u00e0 doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c ngo\u00e0i ph\u1ea7n l\u1ee3i nhu\u1eadn c\u01a1 b\u1ea3n nh\u1edd c\u00e1c y\u1ebfu t\u1ed1 \u0111\u1eb7c th\u00f9 v\u00e0 duy nh\u1ea5t.<\/span><\/p>\n

Ph\u1ea7n l\u1ee3i nhu\u1eadn ph\u1ee5 tr\u1ed9i c\u1ee7a m\u1ed7i doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng t\u1ed5ng l\u1ee3i nhu\u1eadn ph\u1ee5 tr\u1ed9i thu \u0111\u01b0\u1ee3c t\u1eeb giao d\u1ecbch li\u00ean k\u1ebft t\u1ed5ng h\u1ee3p nh\u00e2n v\u1edbi (x) t\u1ef7 l\u1ec7 \u0111\u00f3ng g\u00f3p c\u00e1c chi ph\u00ed ho\u1eb7c t\u00e0i s\u1ea3n d\u01b0\u1edbi \u0111\u00e2y c\u1ee7a m\u1ed7i doanh nghi\u1ec7p:<\/span><\/p>\n

a. Chi ph\u00ed nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m;<\/span><\/p>\n

b. Gi\u00e1 tr\u1ecb (sau khi \u0111\u00e3 tr\u1eeb kh\u1ea5u hao) c\u1ee7a t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh ho\u1eb7c quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t, kinh doanh s\u1ea3n ph\u1ea9m.<\/span><\/p>\n

Chi ph\u00ed nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n, gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf gi\u00e1 th\u1ecb tr\u01b0\u1eddng (theo c\u00e1c ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y) ho\u1eb7c chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00f3ng g\u00f3p c\u1ee7a m\u1ed7i b\u00ean ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi chi ph\u00ed ho\u1eb7c t\u00e0i s\u1ea3n.<\/span><\/p>\n

V\u00ed d\u1ee5 21:<\/strong> C\u00f4ng ty H v\u00e0 M l\u00e0 hai c\u00f4ng ty c\u00f9ng m\u1ed9t t\u1eadp \u0111o\u00e0n s\u1ea3n xu\u1ea5t \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng, trong \u0111\u00f3 H ch\u1ebf t\u1ea1o c\u00e1c c\u1ee5m linh ki\u1ec7n v\u00e0 M l\u1eafp r\u00e1p, c\u00e0i \u0111\u1eb7t ph\u1ea7n m\u1ec1m ho\u00e0n ch\u1ec9nh \u0111\u1ec3 b\u00e1n cho c\u00e1c nh\u00e0 ph\u00e2n ph\u1ed1i \u0111\u1ed9c l\u1eadp. S\u1ed1 li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p H v\u00e0 M li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft v\u1ec1 s\u1ea3n xu\u1ea5t \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng nh\u01b0 sau:<\/em><\/span><\/p>\n

\u0110\u01a1n v\u1ecb t\u00ednh: ngh\u00ecn USD<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n
Ch\u1ec9 ti\u00eau<\/span><\/td>\nH<\/span><\/td>\nM<\/span><\/td>\n<\/tr>\n
Doanh thu thu\u1ea7n<\/span><\/td>\n200<\/span><\/td>\n500<\/span><\/td>\n<\/tr>\n
Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n g\u1ed3m:<\/span><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
– Chi ph\u00ed mua nguy\u00ean v\u1eadt li\u1ec7u \u0111\u1ea7u v\u00e0o<\/span><\/td>\n100<\/span><\/td>\n200<\/span><\/td>\n<\/tr>\n
– C\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t<\/span><\/td>\n50<\/span><\/td>\n150<\/span><\/td>\n<\/tr>\n
Chi ph\u00ed nghi\u00ean c\u1ee9u, ph\u00e1t tri\u1ec3n (R&D)<\/span><\/td>\n30<\/span><\/td>\n50<\/span><\/td>\n<\/tr>\n
Chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 qu\u1ea3n l\u00fd chung<\/span><\/td>\n10<\/span><\/td>\n50<\/span><\/td>\n<\/tr>\n
L\u1ee3i nhu\u1eadn<\/span><\/td>\n10<\/span><\/td>\n50<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u00e1ch t\u00ednh l\u1ee3i nhu\u1eadn c\u1ee7a H v\u00e0 M theo ph\u01b0\u01a1ng ph\u00e1p t\u00e1ch l\u1ee3i nhu\u1eadn:<\/span><\/p>\n

B\u01b0\u1edbc 1: ph\u00e2n chia l\u1ee3i nhu\u1eadn c\u01a1 b\u1ea3n<\/span><\/p>\n

– T\u00ednh l\u1ea1i s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ed5ng h\u1ee3p:<\/span><\/p>\n

\u0110\u01a1n v\u1ecb t\u00ednh: ngh\u00ecn USD<\/span><\/p>\n\n\n\n\n\n\n\n\n
Ch\u1ec9 ti\u00eau<\/span><\/td>\nS\u1ed1 ti\u1ec1n<\/span><\/td>\n<\/tr>\n
Doanh thu thu\u1ea7n<\/span><\/td>\n500<\/span><\/td>\n<\/tr>\n
Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/td>\n300<\/span><\/td>\n<\/tr>\n
Chi ph\u00ed nghi\u00ean c\u1ee9u, ph\u00e1t tri\u1ec3n (R&D)<\/span><\/td>\n80<\/span><\/td>\n<\/tr>\n
Chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 qu\u1ea3n l\u00fd chung<\/span><\/td>\n60<\/span><\/td>\n<\/tr>\n
L\u1ee3i nhu\u1eadn<\/span><\/td>\n60<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

– Gi\u1ea3 s\u1eed \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 th\u00e0nh theo gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a H l\u00e0 10% v\u00e0 M l\u00e0 8% theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft 2.3 \u0110i\u1ec1u 5 Ph\u1ea7n B c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

-T\u00ednh l\u1ee3i nhu\u1eadn c\u1ee7a H v\u00e0 M theo c\u00f4ng th\u1ee9c:<\/span><\/p>\n

L\u1ee3i nhu\u1eadn = t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p X gi\u00e1 th\u00e0nh<\/span><\/p>\n

Gi\u00e1 th\u00e0nh to\u00e0n b\u1ed9 = gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n + chi ph\u00ed R &D + chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 qu\u1ea3n l\u00fd chung<\/span><\/p>\n

+ L\u1ee3i nhu\u1eadn c\u1ee7a H = 10% X (100 + 50 + 30 + 10) = 19 ngh\u00ecn USD<\/span><\/p>\n

+ L\u1ee3i nhu\u1eadn c\u1ee7a M = 8% X (300 + 80 + 60 -190) = 20 ngh\u00ecn USD<\/span><\/p>\n

L\u1ee3i nhu\u1eadn ph\u1ee5 tr\u1ed9i sau khi ph\u00e2n chia l\u1ee3i nhu\u1eadn c\u01a1 b\u1ea3n: 60 – 19 – 20 = 21 ngh\u00ecn USD<\/span><\/p>\n

B\u01b0\u1edbc 2: Ph\u00e2n chia l\u1ee3i nhu\u1eadn ph\u1ee5 tr\u1ed9i d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 \u0111\u00f3ng g\u00f3p chi ph\u00ed R&D<\/span><\/p>\n

– T\u00ednh t\u1ef7 tr\u1ecdng \u0111\u00f3ng g\u00f3p chi ph\u00ed R&D c\u1ee7a m\u1ed7i b\u00ean:<\/span><\/p>\n

+ H = 30\/80 100% = 37,5%<\/span><\/p>\n

+ M = 100% – 37,5% = 62,5%<\/span><\/p>\n

– T\u00ednh ph\u1ea7n l\u1ee3i nhu\u1eadn ph\u1ee5 tr\u1ed9i c\u1ee7a H v\u00e0 M:<\/span><\/p>\n

+ H: 21 X 37,5% = 8,87 ngh\u00ecn USD<\/span><\/p>\n

+ M: 21 – 8,87 = 12,13 ngh\u00ecn USD<\/span><\/p>\n

K\u1ebft lu\u1eadn:<\/strong><\/span><\/p>\n

– H th\u1ef1c hi\u1ec7n k\u00ea khai l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c t\u1eeb giao d\u1ecbch li\u00ean k\u1ebft l\u00e0: 19 + 8,87 = 27,87 ngh\u00ecn USD thay cho s\u1ed1 li\u1ec7u c\u0169 l\u00e0 10 ngh\u00ecn USD;<\/span><\/p>\n

– M th\u1ef1c hi\u1ec7n k\u00ea khai l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c t\u1eeb giao d\u1ecbch li\u00ean k\u1ebft l\u00e0: 20 + 12,13 = 32,13 ngh\u00ecn USD thay cho s\u1ed1 li\u1ec7u c\u0169 l\u00e0 50 ngh\u00ecn USD.<\/span><\/p>\n

2.5.3. \u0110\u1ed1i v\u1edbi ph\u01b0\u01a1ng ph\u00e1p n\u00e0y, khi ph\u00e2n t\u00edch so s\u00e1nh 4 ti\u00eau th\u1ee9c \u1ea3nh h\u01b0\u1edfng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 4 Ph\u1ea7n B Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i, ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh l\u1ee3i nhu\u1eadn tu\u1ef3 t\u1eebng tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng ph\u00f9 h\u1ee3p v\u1edbi h\u01b0\u1edbng d\u1eabn t\u1ea1i Ti\u1ebft 2.5.2.2.1 \u0110i\u1ec3m 2.5 Kho\u1ea3n 2 \u0110i\u1ec1u 5 Ph\u1ea7n B Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

2.5.4. Ph\u01b0\u01a1ng ph\u00e1p t\u00e1ch l\u1ee3i nhu\u1eadn th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean li\u00ean k\u1ebft c\u00f9ng tham gia nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m m\u1edbi ho\u1eb7c ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m l\u00e0 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u1ed9c quy\u1ec1n ho\u1eb7c c\u00e1c giao d\u1ecbch trong quy tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh chuy\u1ec3n ti\u1ebfp gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft t\u1eeb kh\u00e2u nguy\u00ean v\u1eadt li\u1ec7u \u0111\u1ebfn th\u00e0nh ph\u1ea9m cu\u1ed1i c\u00f9ng \u0111\u1ec3 l\u01b0u th\u00f4ng s\u1ea3n ph\u1ea9m g\u1eafn li\u1ec1n v\u1edbi vi\u1ec7c s\u1edf h\u1eefu ho\u1eb7c s\u1eed d\u1ee5ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 duy nh\u1ea5t.<\/span><\/p>\n

\u0110i\u1ec1u 6. Quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t<\/strong><\/span><\/h2>\n

Tr\u01b0\u1eddng h\u1ee3p do t\u00ednh \u0111\u1eb7c th\u00f9 ho\u1eb7c duy nh\u1ea5t c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 l\u1ef1a ch\u1ecdn \u0111\u01b0\u1ee3c giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u1ec3 so s\u00e1nh theo c\u00e1c h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00e1c \u0110i\u1ec3m t\u1eeb 1.1 \u0111\u1ebfn 1.6 Kho\u1ea3n 1 \u0110i\u1ec1u 4 Ph\u1ea7n B Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng n\u00eau t\u1ea1i \u0110i\u1ec1u 5 Ph\u1ea7n B c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i gi\u1ea3i tr\u00ecnh l\u00fd do (bao g\u1ed3m c\u1ea3 c\u00e1c th\u00f4ng tin v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p) v\u00e0 th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c bi\u1ec7n ph\u00e1p sau:<\/span><\/p>\n

1. Bi\u1ec7n ph\u00e1p t\u1ed5ng h\u1ee3p<\/strong><\/span><\/p>\n

1.1. M\u1edf r\u1ed9ng ph\u1ea1m vi l\u1ef1a ch\u1ecdn c\u00e1c giao d\u1ecbch (ho\u1eb7c doanh nghi\u1ec7p) \u0111\u1ed9c l\u1eadp sang ph\u00e2n ng\u00e0nh kinh t\u1ebf qu\u1ed1c d\u00e2n (theo Danh m\u1ee5c ng\u00e0nh kinh t\u1ebf qu\u1ed1c d\u00e2n do c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh) kh\u00e1c v\u1edbi ph\u00e2n ng\u00e0nh m\u00e0 doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 so s\u00e1nh v\u1edbi \u0111i\u1ec1u ki\u1ec7n c\u00e1c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u00f3 c\u00f3 ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi doanh nghi\u1ec7p; th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch 4 ti\u00eau th\u1ee9c \u1ea3nh h\u01b0\u1edfng v\u00e0 lo\u1ea1i tr\u1eeb c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu tr\u00ean c\u01a1 s\u1edf c\u00e1c ti\u00eau th\u1ee9c kinh t\u1ebf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong ph\u00e2n ng\u00e0nh \u0111\u1ec3 ph\u1ea3n \u00e1nh kh\u00e1ch quan hi\u1ec7u qu\u1ea3 \u0111\u1ea7u t\u01b0 kinh doanh, t\u0103ng tr\u01b0\u1edfng kinh t\u1ebf ho\u1eb7c gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a s\u1ea3n ph\u1ea9m. S\u1ed1 l\u01b0\u1ee3ng giao d\u1ecbch \u0111\u1ed9c l\u1eadp ho\u1eb7c doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u1ec3 so s\u00e1nh \u00edt nh\u1ea5t l\u00e0 5 (n\u0103m).<\/span><\/p>\n

1.2. X\u00e1c \u0111\u1ecbnh bi\u00ean \u0111\u1ed9 gi\u00e1 th\u1ecb tr\u01b0\u1eddng chu\u1ea9n theo c\u00e1c c\u00e1ch t\u00ednh c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p nh\u1ea5t quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ph\u1ea7n B c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y; s\u1eed d\u1ee5ng h\u00e0m to\u00e1n th\u1ed1ng k\u00ea t\u1ee9 ph\u00e2n v\u1ecb ho\u1eb7c h\u00e0m to\u00e1n th\u1ed1ng k\u00ea b\u00e1ch ph\u00e2n v\u1ecb \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh bi\u00ean \u0111\u1ed9 gi\u00e1 th\u1ecb tr\u01b0\u1eddng chu\u1ea9n v\u00e0 gi\u00e1 tr\u1ecb trung v\u1ecb ph\u00f9 h\u1ee3p \u0111\u01b0\u1ee3c r\u00fat ra t\u1eeb bi\u00ean \u0111\u1ed9 gi\u00e1 th\u1ecb tr\u01b0\u1eddng chu\u1ea9n. (Xem ph\u1ee5 l\u1ee5c 2-GCN\/CC, Ph\u1ea7n C. C\u00e1ch t\u00ednh t\u1ee9 ph\u00e2n v\u1ecb, b\u00e1ch ph\u00e2n v\u1ecb \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh bi\u00ean \u0111\u1ed9 gi\u00e1 th\u1ecb tr\u01b0\u1eddng chu\u1ea9n).<\/span><\/p>\n

1.3. Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 b\u00e1n s\u1ea3n ph\u1ea9m, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p ho\u1eb7c t\u1ef7 su\u1ea5t sinh l\u1eddi c\u1ee7a s\u1ea3n ph\u1ea9m trong giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb trung v\u1ecb thu\u1ed9c bi\u00ean \u0111\u1ed9 gi\u00e1 th\u1ecb tr\u01b0\u1eddng chu\u1ea9n ho\u1eb7c gi\u00e1 mua s\u1ea3n ph\u1ea9m trong giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng cao h\u01a1n gi\u00e1 tr\u1ecb trung v\u1ecb n\u00e0y th\u00ec doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft. Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 b\u00e1n s\u1ea3n ph\u1ea9m, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p ho\u1eb7c t\u1ef7 su\u1ea5t sinh l\u1eddi c\u1ee7a s\u1ea3n ph\u1ea9m trong giao d\u1ecbch li\u00ean k\u1ebft th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb trung v\u1ecb n\u00e0y ho\u1eb7c gi\u00e1 mua s\u1ea3n ph\u1ea9m trong giao d\u1ecbch li\u00ean k\u1ebft cao h\u01a1n gi\u00e1 tr\u1ecb trung v\u1ecb n\u00e0y th\u00ec doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh theo gi\u00e1 tr\u1ecb ph\u00f9 h\u1ee3p nh\u1ea5t thu\u1ed9c bi\u00ean \u0111\u1ed9 gi\u00e1 th\u1ecb tr\u01b0\u1eddng chu\u1ea9n nh\u01b0ng kh\u00f4ng th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb trung v\u1ecb ph\u1ea3n \u00e1nh m\u1ee9c gi\u00e1 b\u00e1n, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p ho\u1eb7c t\u1ef7 su\u1ea5t sinh l\u1eddi t\u01b0\u01a1ng \u1ee9ng ho\u1eb7c kh\u00f4ng cao h\u01a1n gi\u00e1 tr\u1ecb trung v\u1ecb ph\u1ea3n \u00e1nh m\u1ee9c gi\u00e1 mua t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n

1.4. Tu\u1ef3 t\u1eebng tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p s\u1eed d\u1ee5ng k\u1ebft h\u1ee3p c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 ph\u1ea7n B c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y (xem v\u00ed d\u1ee5 15) ho\u1eb7c \u00e1p d\u1ee5ng \u0111\u1ed3ng th\u1eddi 2 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ec3 b\u1ed5 tr\u1ee3 ki\u1ec3m tra t\u00ednh ch\u00ednh x\u00e1c v\u00e0 kh\u00e1ch quan c\u1ee7a m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p ho\u1eb7c t\u1ef7 su\u1ea5t sinh l\u1eddi c\u1ee7a s\u1ea3n ph\u1ea9m trong giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n

1.5. Ri\u00eang \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ph\u00e1p t\u00e1ch l\u1ee3i nhu\u1eadn, c\u00e1ch t\u00ednh th\u1ee9 2, c\u00e1c h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00e1c \u0110i\u1ec3m t\u1eeb 1.1 \u0111\u1ebfn 1.3 Kho\u1ea3n 1 \u0110i\u1ec1u 6 Ph\u1ea7n B Th\u00f4ng t\u01b0 n\u00e0y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh l\u1ee3i nhu\u1eadn c\u01a1 b\u1ea3n; doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ti\u1ebfp vi\u1ec7c ph\u00e2n chia l\u1ee3i nhu\u1eadn ph\u1ee5 tr\u1ed9i theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ti\u1ebft 2.5.2.2.2 \u0110i\u1ec3m 2.5 Kho\u1ea3n 2 \u0110i\u1ec1u 5 Ph\u1ea7n B c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

V\u00ed d\u1ee5 22: C\u00f4ng ty X s\u1ea3n xu\u1ea5t m\u1ea1ch t\u00edch h\u1ee3p \u0111i\u1ec7n t\u1eed \u0111\u1ec3 xu\u1ea5t kh\u1ea9u to\u00e0n b\u1ed9 s\u1ea3n ph\u1ea9m cho c\u00f4ng ty m\u1eb9 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i v\u1edbi gi\u00e1 b\u00e1n (doanh thu) = 1,1 l\u1ea7n t\u1ed5ng chi ph\u00ed. <\/em><\/span><\/p>\n

Gi\u1ea3 \u0111\u1ecbnh:<\/span><\/p>\n

– Trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t m\u1ea1ch t\u00edch h\u1ee3p \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 giao d\u1ecbch ho\u1eb7c doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp n\u00e0o \u0111\u1ec3 so s\u00e1nh.<\/span><\/p>\n

– C\u00f4ng ty X l\u1ef1a ch\u1ecdn 10 doanh nghi\u1ec7p trong ph\u00e2n ng\u00e0nh s\u1ea3n xu\u1ea5t \u0111i\u1ec7n t\u1eed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh bi\u00ean \u0111\u1ed9 gi\u00e1 th\u1ecb tr\u01b0\u1eddng chu\u1ea9n v\u00e0 gi\u00e1 tr\u1ecb trung v\u1ecb t\u01b0\u01a1ng \u1ee9ng (theo \u0110i\u1ec1u 5 Ph\u1ea7n B Th\u00f4ng t\u01b0 n\u00e0y), k\u1ebft qu\u1ea3 cho th\u1ea5y trung v\u1ecb c\u1ee7a bi\u00ean \u0111\u1ed9 gi\u00e1 th\u1ecb tr\u01b0\u1eddng chu\u1ea9n c\u1ee7a t\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean doanh thu thu\u1ea7n c\u1ee7a 10 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn l\u00e0 30%.<\/span><\/p>\n

– Khi ph\u00e2n t\u00edch c\u00e1c ti\u00eau th\u1ee9c kinh t\u1ebf ph\u1ea3n \u00e1nh hi\u1ec7u qu\u1ea3 \u0111\u1ea7u t\u01b0 c\u1ee7a ph\u00e2n ng\u00e0nh s\u1ea3n xu\u1ea5t \u0111i\u1ec7n t\u1eed, c\u00f4ng ty X x\u00e1c \u0111\u1ecbnh t\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean doanh thu thu\u1ea7n b\u1eb1ng 30% l\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty X (t\u1ee9c l\u00e0 kh\u00f4ng c\u00f3 kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh).<\/span><\/p>\n

Nh\u01b0 v\u1eady:<\/span><\/p>\n

– C\u00f4ng ty X c\u00f3 th\u1ec3 ki\u1ec3m tra vi\u1ec7c t\u00ednh gi\u00e1 c\u1ee7a m\u00ecnh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u1ea1t t\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean doanh thu thu\u1ea7n l\u00e0 30% ho\u1eb7c c\u0103n c\u1ee9 v\u00e0o t\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean doanh thu thu\u1ea7n \u0111\u1ec3 t\u00ednh t\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean t\u1ed5ng chi ph\u00ed \u0111\u1ec3 so s\u00e1nh v\u00e0 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n

– C\u00e1ch t\u00ednh l\u1ea1i c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

+ T\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean doanh thu thu\u1ea7n = (doanh thu thu\u1ea7n \u2013 chi ph\u00ed)\/doanh thu thu\u1ea7n = 0,3<\/span><\/p>\n

+ Doanh thu thu\u1ea7n = 1,429 l\u1ea7n chi ph\u00ed<\/span><\/p>\n

2. Bi\u1ec7n ph\u00e1p v\u1eadn d\u1ee5ng s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c k\u1ef3<\/strong><\/span><\/p>\n

Doanh nghi\u1ec7p v\u1eadn d\u1ee5ng c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft t\u01b0\u01a1ng \u0111\u01b0\u01a1ng \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng theo c\u00e1c h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y gi\u1eefa c\u00e1c k\u1ef3 (kh\u00f4ng qu\u00e1 5 n\u0103m t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft), l\u1eadp h\u1ed3 s\u01a1 ph\u00e2n t\u00edch so s\u00e1nh 4 ti\u00eau th\u1ee9c \u1ea3nh h\u01b0\u1edfng gi\u1eefa c\u00e1c giao d\u1ecbch, \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu v\u00e0 s\u1eed d\u1ee5ng c\u00e1c c\u0103n c\u1ee9 kh\u00e1ch quan \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c gi\u00e1 tr\u1ecb kinh t\u1ebf theo th\u1eddi gian (v\u00ed d\u1ee5: t\u1ef7 l\u1ec7 t\u0103ng gi\u00e1 b\u00ecnh qu\u00e2n, t\u1ef7 l\u1ec7 l\u00e3i su\u1ea5t, t\u1ef7 l\u1ec7 l\u1ea1m ph\u00e1t, t\u0103ng tr\u01b0\u1edfng kinh t\u1ebf) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c gi\u00e1 s\u1ea3n ph\u1ea9m, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p ho\u1eb7c t\u1ef7 su\u1ea5t sinh l\u1eddi ph\u00f9 h\u1ee3p c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3 k\u00ea khai n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

V\u00ed d\u1ee5 23: Doanh nghi\u1ec7p A l\u00e0 doanh nghi\u1ec7p 100% v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i v\u00e0 l\u00e0 doanh nghi\u1ec7p duy nh\u1ea5t khai th\u00e1c ch\u1ebf bi\u1ebfn qu\u1eb7ng kim lo\u1ea1i X t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 xu\u1ea5t kh\u1ea9u c\u00f3 c\u00e1c th\u00f4ng tin sau:<\/em><\/span><\/p>\n

– Trong n\u0103m 2xx1, doanh nghi\u1ec7p A th\u1ef1c hi\u1ec7n c\u1ea3 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch \u0111\u1ed9c l\u1eadp. \u0110\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p A \u0111\u00e3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 s\u1ea3n ph\u1ea9m l\u00e0 800 USD\/t\u1ea5n qu\u1eb7ng c\u00f3 h\u00e0m l\u01b0\u1ee3ng kim lo\u1ea1i X 35%.<\/span><\/p>\n

– Trong n\u0103m 2xx2, doanh nghi\u1ec7p A xu\u1ea5t kh\u1ea9u 100% s\u1ea3n ph\u1ea9m cho c\u00f4ng ty m\u1eb9 (kh\u00f4ng c\u00f3 giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u1ec3 so s\u00e1nh; gi\u00e1 th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf v\u1ec1 qu\u1eb7ng kim lo\u1ea1i X trong n\u0103m 2xx2 t\u0103ng 20% so v\u1edbi n\u0103m 2xx1; c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn m\u1ee9c gi\u00e1 s\u1ea3n ph\u1ea9m (h\u00e0m l\u01b0\u1ee3ng kim lo\u1ea1i, \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng, thanh to\u00e1n\u2026) kh\u00f4ng thay \u0111\u1ed5i.<\/span><\/p>\n

Nh\u01b0 v\u1eady, doanh nghi\u1ec7p A th\u1ef1c hi\u1ec7n k\u00ea khai t\u00ednh thu\u1ebf n\u0103m 2xx2 theo doanh thu t\u1eeb gi\u00e1 b\u00e1n qu\u1eb7ng kim lo\u1ea1i X v\u1edbi \u0111\u01a1n gi\u00e1 kh\u00f4ng th\u1ea5p h\u01a1n 960 USD\/t\u1ea5n (= 800 USD\/t\u1ea5n x 120%).<\/span><\/p>\n

\u0110i\u1ec1u 7. L\u01b0u gi\u1eef v\u00e0 cung c\u1ea5p d\u1eef li\u1ec7u, ch\u1ee9ng t\u1eeb v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng<\/strong><\/span><\/h2>\n

1. L\u1ef1a ch\u1ecdn d\u1eef li\u1ec7u, ch\u1ee9ng t\u1eeb<\/strong><\/span><\/p>\n

1.1. C\u00e1c d\u1eef li\u1ec7u, ch\u1ee9ng t\u1eeb v\u00e0 t\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m c\u0103n c\u1ee9 khi ph\u00e2n t\u00edch so s\u00e1nh ph\u1ea3i n\u00eau r\u00f5 ngu\u1ed3n g\u1ed1c xu\u1ea5t x\u1ee9 \u0111\u1ec3 c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 ki\u1ec3m tra, x\u00e1c minh. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng c\u00e1c th\u00f4ng tin, d\u1eef li\u1ec7u t\u1eeb c\u00e1c ngu\u1ed3n sau \u0111\u00e2y:<\/span><\/p>\n

a. Th\u00f4ng tin, d\u1eef li\u1ec7u do c\u00e1c c\u01a1 quan, ban, ng\u00e0nh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, c\u00e1c vi\u1ec7n nghi\u00ean c\u1ee9u, c\u00e1c hi\u1ec7p h\u1ed9i v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c chuy\u00ean ng\u00e0nh \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc c\u00f4ng nh\u1eadn v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m c\u00f4ng b\u1ed1 c\u00f4ng khai ho\u1eb7c cung c\u1ea5p theo y\u00eau c\u1ea7u;<\/span><\/p>\n

b. Th\u00f4ng tin, d\u1eef li\u1ec7u do c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c d\u1ecbch v\u1ee5 h\u00e0nh ngh\u1ec1 \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p ho\u1ea1t \u0111\u1ed9ng x\u00e1c nh\u1eadn ho\u1eb7c c\u00f4ng b\u1ed1 c\u00f4ng khai (v\u00ed d\u1ee5: c\u01a1 quan ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, c\u01a1 quan \u0111\u0103ng k\u00fd, \u0111\u0103ng ki\u1ec3m ch\u1ea5t l\u01b0\u1ee3ng, t\u1ed5 ch\u1ee9c ph\u00e2n lo\u1ea1i, \u0111\u00e1nh gi\u00e1 uy t\u00edn c\u00e1c doanh nghi\u1ec7p);<\/span><\/p>\n

c. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o \u0111\u1ea7u t\u01b0 th\u01b0\u1eddng ni\u00ean ho\u1eb7c \u0111\u1ecbnh k\u1ef3 c\u1ee7a c\u00e1c c\u00f4ng ty ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 c\u00f4ng khai theo c\u00e1c quy \u0111\u1ecbnh v\u00e0 \u0111i\u1ec1u l\u1ec7 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n;<\/span><\/p>\n

d. C\u00e1c d\u1eef li\u1ec7u, ch\u1ee9ng t\u1eeb v\u00e0 t\u00e0i li\u1ec7u v\u1ec1 giao d\u1ecbch kinh doanh ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch k\u00ea khai n\u1ed9p thu\u1ebf do doanh nghi\u1ec7p cung c\u1ea5p v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m.<\/span><\/p>\n

C\u00e1c d\u1eef li\u1ec7u, ch\u1ee9ng t\u1eeb v\u00e0 t\u00e0i li\u1ec7u c\u00f3 xu\u1ea5t x\u1ee9 t\u1eeb nh\u1eefng ngu\u1ed3n cung c\u1ea5p kh\u00f4ng ch\u00ednh th\u1ee9c ho\u1eb7c kh\u00f4ng r\u00f5 xu\u1ea5t x\u1ee9 ch\u1ec9 c\u00f3 t\u00ednh ch\u1ea5t tham kh\u1ea3o.<\/span><\/p>\n

1.2. Khi th\u1ef1c hi\u1ec7n l\u1ef1a ch\u1ecdn c\u00e1c giao d\u1ecbch \u0111\u1ec3 ph\u00e2n t\u00edch, so s\u00e1nh, t\u00ednh to\u00e1n c\u00e1c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p ho\u1eb7c c\u00e1c t\u1ef7 su\u1ea5t sinh l\u1eddi, c\u00e1c doanh nghi\u1ec7p ph\u1ea3i ph\u1ea3n \u00e1nh c\u00e1c d\u1eef li\u1ec7u d\u01b0\u1edbi d\u1ea1ng c\u00f3 th\u1ec3 so s\u00e1nh \u0111\u01b0\u1ee3c trong giai \u0111o\u1ea1n \u00edt nh\u1ea5t l\u00e0 3 n\u0103m t\u00e0i ch\u00ednh li\u00ean t\u1ee5c. \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 th\u1eddi gian t\u1ed3n t\u1ea1i d\u01b0\u1edbi 3 n\u0103m t\u00e0i ch\u00ednh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh mang t\u00ednh ch\u1ea5t th\u1eddi v\u1ee5 kh\u00f4ng di\u1ec5n ra trong c\u1ea3 n\u0103m th\u00ec gi\u1edbi h\u1ea1n th\u1eddi gian \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng theo giai \u0111o\u1ea1n th\u00e1ng, qu\u00fd ho\u1eb7c th\u1eddi v\u1ee5 c\u00f3 li\u00ean quan.<\/span><\/p>\n

1.3. Khi t\u00ednh to\u00e1n c\u00e1c s\u1ed1 t\u01b0\u01a1ng \u0111\u1ed1i (v\u00ed d\u1ee5: s\u1ed1 li\u1ec7u v\u1ec1 t\u1ef7 su\u1ea5t t\u00ednh theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%)) t\u1eeb c\u00e1c s\u1ed1 tuy\u1ec7t \u0111\u1ed1i, doanh nghi\u1ec7p l\u00e0m tr\u00f2n s\u1ed1 \u0111\u1ebfn ch\u1eef s\u1ed1 th\u1ee9 ba sau d\u1ea5u th\u1eadp ph\u00e2n. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 t\u01b0\u01a1ng \u0111\u1ed1i \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb c\u00e1c s\u1ed1 li\u1ec7u c\u00f4ng b\u1ed1 kh\u00f4ng c\u00f3 s\u1ed1 tuy\u1ec7t \u0111\u1ed1i \u0111i k\u00e8m v\u00e0 kh\u00f4ng s\u1eed d\u1ee5ng nguy\u00ean t\u1eafc l\u00e0m tr\u00f2n nh\u01b0 tr\u00ean th\u00ec l\u1ea5y theo s\u1ed1 li\u1ec7u \u0111\u00e3 c\u00f4ng b\u1ed1 \u0111\u00f3.<\/span><\/p>\n

V\u00ed d\u1ee5 24:<\/em><\/strong><\/span><\/p>\n

– S\u1ed1 li\u1ec7u tuy\u1ec7t \u0111\u1ed1i s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p cho gi\u00e1 tr\u1ecb l\u00e0 5,2856% th\u00ec s\u1ed1 t\u01b0\u01a1ng \u0111\u1ed1i n\u00e0y \u0111\u01b0\u1ee3c l\u00e0m tr\u00f2n th\u00e0nh 5,286%.<\/span><\/p>\n

– S\u1ed1 c\u00f4ng b\u1ed1 v\u1ec1 t\u0103ng tr\u01b0\u1edfng kinh t\u1ebf l\u00e0 7,8% th\u00ec kh\u00f4ng th\u1ef1c hi\u1ec7n l\u00e0m tr\u00f2n s\u1ed1.<\/span><\/p>\n

– S\u1ed1 c\u00f4ng b\u1ed1 v\u1ec1 t\u1ef7 l\u1ec7 l\u00e3i su\u1ea5t l\u00e0 4,9854% th\u00ec \u0111\u01b0\u1ee3c l\u00e0m tr\u00f2n th\u00e0nh 4,985%.<\/span><\/p>\n

2. Y\u00eau c\u1ea7u l\u01b0u gi\u1eef, cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u v\u00e0 ch\u1ee9ng t\u1eeb<\/strong><\/span><\/p>\n

2.1. C\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 ngh\u0129a v\u1ee5 v\u00e0 tr\u00e1ch nhi\u1ec7m l\u01b0u gi\u1eef c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u v\u00e0 ch\u1ee9ng t\u1eeb l\u00e0m c\u0103n c\u1ee9 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m trong c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 xu\u1ea5t tr\u00ecnh theo y\u00eau c\u1ea7u ki\u1ec3m tra, thanh tra c\u1ee7a c\u01a1 quan Thu\u1ebf. C\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u v\u00e0 ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft 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 v\u00e0 l\u01b0u gi\u1eef ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c quy \u0111\u1ecbnh v\u1ec1 l\u01b0u gi\u1eef ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, th\u1ed1ng k\u00ea v\u00e0 thu\u1ebf.<\/span><\/p>\n

2.2. Khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, c\u00e1c doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft theo m\u1eabu GCN-01\/QLT quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 1-GCN\/CC ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. Th\u1eddi h\u1ea1n n\u1ed9p Ph\u1ee5 l\u1ee5c 1-GCN\/CC c\u00f9ng v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

2.3. Doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp v\u00e0 l\u01b0u gi\u1eef h\u1ed3 s\u01a1 g\u1ed3m c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u v\u00e0 ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 sau:<\/span><\/p>\n

2.3.1. Th\u00f4ng tin chung v\u1ec1 doanh nghi\u1ec7p v\u00e0 c\u00e1c b\u00ean li\u00ean k\u1ebft:<\/span><\/p>\n

a. Th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft v\u1edbi doanh nghi\u1ec7p;<\/span><\/p>\n

b. C\u00e1c t\u00e0i li\u1ec7u, b\u00e1o c\u00e1o c\u1eadp nh\u1eadt v\u1ec1 chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n, \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft; ch\u00ednh s\u00e1ch x\u00e2y d\u1ef1ng gi\u00e1 giao d\u1ecbch v\u1ec1 t\u1eebng nh\u00f3m s\u1ea3n ph\u1ea9m theo \u0111\u1ecbnh h\u01b0\u1edbng chung c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0 doanh nghi\u1ec7p;<\/span><\/p>\n

c. C\u00e1c t\u00e0i li\u1ec7u, b\u00e1o c\u00e1o v\u1ec1 qu\u00e1 tr\u00ecnh ph\u00e1t tri\u1ec3n, chi\u1ebfn l\u01b0\u1ee3c kinh doanh, d\u1ef1 \u00e1n, k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0, s\u1ea3n xu\u1ea5t kinh doanh; quy \u0111\u1ecbnh v\u00e0 quy tr\u00ecnh v\u1ec1 ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p;<\/span><\/p>\n

d. T\u00e0i li\u1ec7u m\u00f4 t\u1ea3 s\u01a1 \u0111\u1ed3 t\u1ed5 ch\u1ee9c, ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

2.3.2. Th\u00f4ng tin v\u1ec1 giao d\u1ecbch c\u1ee7a doanh nghi\u1ec7p:<\/span><\/p>\n

a. S\u01a1 \u0111\u1ed3 giao d\u1ecbch v\u00e0 t\u00e0i li\u1ec7u m\u00f4 t\u1ea3 v\u1ec1 giao d\u1ecbch bao g\u1ed3m c\u00e1c th\u00f4ng tin v\u1ec1 c\u00e1c b\u00ean tham gia giao d\u1ecbch, tr\u00ecnh t\u1ef1 v\u00e0 th\u1ee7 t\u1ee5c thanh to\u00e1n, chuy\u1ec3n giao s\u1ea3n ph\u1ea9m,…;<\/span><\/p>\n

b. T\u00e0i li\u1ec7u m\u00f4 t\u1ea3 \u0111\u1eb7c t\u00ednh, ch\u1ec9 ti\u00eau k\u1ef9 thu\u1eadt s\u1ea3n ph\u1ea9m; b\u1ea3ng k\u00ea chi ti\u1ebft chi ph\u00ed (ho\u1eb7c gi\u00e1 th\u00e0nh) \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m, gi\u00e1 b\u00e1n s\u1ea3n ph\u1ea9m, t\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 ti\u00eau th\u1ee5 trong k\u1ef3 (chi ti\u1ebft theo giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (n\u1ebfu c\u00f3)); s\u1ed1 l\u01b0\u1ee3ng c\u00e1c s\u1ea3n ph\u1ea9m;<\/span><\/p>\n

c. C\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u v\u00e0 ch\u1ee9ng t\u1eeb v\u1ec1 qu\u00e1 tr\u00ecnh th\u01b0\u01a1ng l\u01b0\u1ee3ng, k\u00fd k\u1ebft, th\u1ef1c hi\u1ec7n v\u00e0 thanh l\u00fd c\u00e1c h\u1ee3p \u0111\u1ed3ng, th\u1ecfa thu\u1eadn kinh t\u1ebf c\u00f3 li\u00ean quan \u0111\u1ebfn giao d\u1ecbch;<\/span><\/p>\n

d. C\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u v\u00e0 ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan \u0111\u1ebfn \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf c\u1ee7a th\u1ecb tr\u01b0\u1eddng khi di\u1ec5n ra giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch.<\/span><\/p>\n

2.3.3. Th\u00f4ng tin v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng<\/span><\/p>\n

a. Ch\u00ednh s\u00e1ch x\u00e2y d\u1ef1ng gi\u00e1 mua, b\u00e1n ho\u1eb7c trao \u0111\u1ed5i s\u1ea3n ph\u1ea9m c\u1ee7a doanh nghi\u1ec7p, quy tr\u00ecnh ki\u1ec3m so\u00e1t, x\u00e9t duy\u1ec7t gi\u00e1, bi\u1ec3u gi\u00e1 b\u00e1n s\u1ea3n ph\u1ea9m tr\u00ean c\u00e1c th\u1ecb tr\u01b0\u1eddng ti\u00eau th\u1ee5;<\/span><\/p>\n

b. C\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u v\u00e0 ch\u1ee9ng t\u1eeb l\u00e0m c\u0103n c\u1ee9 ch\u1ee9ng minh cho vi\u1ec7c l\u1ef1a ch\u1ecdn v\u00e0 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p nh\u1ea5t trong giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m c\u00e1c th\u00f4ng tin, d\u1eef li\u1ec7u v\u00e0 ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u00e2n t\u00edch so s\u00e1nh, \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu, b\u1ea3ng t\u00ednh gi\u00e1 giao d\u1ecbch theo ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 m\u00e0 doanh nghi\u1ec7p \u00e1p d\u1ee5ng v\u00e0 gi\u1ea3i th\u00edch l\u00fd do l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p \u0111\u00f3;<\/span><\/p>\n

c. C\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u v\u00e0 ch\u1ee9ng t\u1eeb kh\u00e1c mang t\u00ednh ch\u1ea5t tham kh\u1ea3o c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c l\u1ef1a ch\u1ecdn v\u00e0 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 trong giao d\u1ecbch li\u00ean k\u1ebft (n\u1ebfu c\u00f3).<\/span><\/p>\n

2.4. Khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan Thu\u1ebf, doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 cung c\u1ea5p c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u v\u00e0 ch\u1ee9ng t\u1eeb trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 30 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan Thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng th\u00ec th\u1eddi h\u1ea1n n\u00e0y \u0111\u01b0\u1ee3c gia h\u1ea1n 1 l\u1ea7n kh\u00f4ng qu\u00e1 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n.<\/span><\/p>\n

2.5. C\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u v\u00e0 ch\u1ee9ng t\u1eeb c\u1ee7a doanh nghi\u1ec7p cung c\u1ea5p cho c\u01a1 quan Thu\u1ebf l\u00e0 b\u1ea3n ch\u00ednh ho\u1eb7c b\u1ea3n sao theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed th\u00ec vi\u1ec7c cung c\u1ea5p ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u00f3 li\u00ean quan v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

C\u00e1c t\u00e0i li\u1ec7u, ch\u1ee9ng t\u1eeb ghi b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i \u0111\u01b0\u1ee3c d\u1ecbch sang ti\u1ebfng Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n. Doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 n\u1ed9i dung b\u1ea3n d\u1ecbch.<\/span><\/p>\n

\u00a0<\/strong><\/span><\/p>\n

Ph\u1ea7n C.<\/strong><\/span><\/p>\n

QUY\u1ec0N, NGH\u0128A V\u1ee4 C\u1ee6A DOANH NGHI\u1ec6P; TR\u00c1CH NHI\u1ec6M, QUY\u1ec0N H\u1ea0N C\u1ee6A C\u01a0 QUAN THU\u1ebe<\/strong><\/span><\/p>\n

\u00a0<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 8. Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p<\/strong><\/span><\/h2>\n

Ngo\u00e0i vi\u1ec7c th\u1ef1c hi\u1ec7n quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt thu\u1ebf v\u00e0 t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, c\u00e1c doanh nghi\u1ec7p c\u00f2n c\u00f3 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 sau:<\/span><\/p>\n

1. C\u00f3 quy\u1ec1n y\u00eau c\u1ea7u c\u01a1 quan Thu\u1ebf gi\u1eef b\u00ed m\u1eadt c\u00e1c th\u00f4ng tin \u0111\u00e3 cung c\u1ea5p cho c\u01a1 quan Thu\u1ebf ph\u1ee5c v\u1ee5 vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng trong giao d\u1ecbch kinh doanh gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft cho m\u1ee5c \u0111\u00edch t\u00ednh thu\u1ebf;<\/span><\/p>\n

2. C\u00f3 ngh\u0129a v\u1ee5 xu\u1ea5t tr\u00ecnh \u0111\u1ea7y \u0111\u1ee7 c\u00e1c d\u1eef li\u1ec7u, t\u00e0i li\u1ec7u v\u00e0 ch\u1ee9ng t\u1eeb c\u1ea7n thi\u1ebft ch\u1ee9ng minh cho vi\u1ec7c l\u1ef1a ch\u1ecdn v\u00e0 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p nh\u1ea5t \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n

\u0110i\u1ec1u 9. Tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n h\u1ea1n c\u1ee7a c\u01a1 quan Thu\u1ebf<\/strong><\/span><\/h2>\n

Ngo\u00e0i vi\u1ec7c th\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n h\u1ea1n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt thu\u1ebf v\u00e0 t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, c\u01a1 quan Thu\u1ebf c\u00f2n c\u00f3 tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n h\u1ea1n sau:<\/span><\/p>\n

1. Gi\u1eef b\u00ed m\u1eadt c\u00e1c th\u00f4ng tin do doanh nghi\u1ec7p cung c\u1ea5p li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng trong giao d\u1ecbch kinh doanh gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft cho m\u1ee5c \u0111\u00edch t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y khi c\u00e1c th\u00f4ng tin \u0111\u00f3 kh\u00f4ng xu\u1ea5t x\u1ee9 t\u1eeb c\u00e1c ngu\u1ed3n \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 c\u00f4ng khai. Vi\u1ec7c cung c\u1ea5p cho c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 li\u00ean quan v\u1ec1 th\u00f4ng tin b\u00ed m\u1eadt c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

2.\u00a0\u1ea4n \u0111\u1ecbnh m\u1ee9c gi\u00e1 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 k\u00ea khai t\u00ednh thu\u1ebf, \u1ea5n \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf ho\u1eb7c s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

a) Doanh nghi\u1ec7p d\u1ef1a v\u00e0o c\u00e1c t\u00e0i li\u1ec7u, d\u1eef li\u1ec7u v\u00e0 ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p, kh\u00f4ng h\u1ee3p l\u1ec7 ho\u1eb7c kh\u00f4ng n\u00eau r\u00f5 ngu\u1ed3n g\u1ed1c xu\u1ea5t x\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p ho\u1eb7c c\u00e1c t\u1ef7 su\u1ea5t sinh l\u1eddi \u00e1p d\u1ee5ng cho giao d\u1ecbch li\u00ean k\u1ebft;<\/span><\/p>\n

b) Doanh nghi\u1ec7p t\u1ea1o ra giao d\u1ecbch \u0111\u1ed9c l\u1eadp gi\u1ea3 m\u1ea1o ho\u1eb7c s\u1eafp \u0111\u1eb7t l\u1ea1i giao d\u1ecbch li\u00ean k\u1ebft th\u00e0nh giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u1ec3 l\u1ea5y giao d\u1ecbch n\u00e0y l\u00e0m giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u1ec3 so s\u00e1nh;<\/span><\/p>\n

c) Doanh nghi\u1ec7p kh\u00f4ng k\u00ea khai ho\u1eb7c k\u00ea khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 Ph\u1ee5 l\u1ee5c 1-GCN\/CC \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong n\u0103m quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang y\u00eau c\u1ea7u v\u1ec1 th\u1eddi h\u1ea1n cung c\u1ea5p c\u00e1c th\u00f4ng tin, d\u1eef li\u1ec7u v\u00e0 t\u00e0i li\u1ec7u \u0111\u1ec3 ch\u1ee9ng minh cho vi\u1ec7c k\u00ea khai, h\u1ea1ch to\u00e1n gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft;<\/span><\/p>\n

d) C\u01a1 quan Thu\u1ebf nghi ng\u1edd doanh nghi\u1ec7p kh\u00f4ng \u00e1p d\u1ee5ng ho\u1eb7c c\u1ed1 t\u00ecnh \u00e1p d\u1ee5ng kh\u00f4ng \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 doanh nghi\u1ec7p kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c trong th\u1eddi h\u1ea1n t\u1ed1i \u0111a l\u00e0 90 ng\u00e0y k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan Thu\u1ebf.<\/span><\/p>\n

3.\u00a0T\u1ed5ng c\u1ee5c Thu\u1ebf c\u0103n c\u1ee9 v\u00e0o th\u00f4ng tin t\u1eeb vi\u1ec7c k\u00ea khai ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan Thu\u1ebf \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh thu\u1ebf theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb: vi\u1ec7c \u1ea5n \u0111\u1ecbnh doanh thu, chi ph\u00ed ho\u1eb7c thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh Kho\u1ea3n 2 \u0110i\u1ec1u 5 v\u00e0 \u0110i\u1ec1u 6 Ph\u1ea7n B Th\u00f4ng t\u01b0 n\u00e0y tr\u00ean c\u01a1 s\u1edf m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p ho\u1eb7c c\u00e1c t\u1ef7 su\u1ea5t sinh l\u1eddi do c\u01a1 quan Thu\u1ebf x\u00e1c \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p ho\u1eb7c t\u1eebng ng\u00e0nh ngh\u1ec1 kinh doanh;<\/span><\/p>\n

b) C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c: vi\u1ec7c \u1ea5n \u0111\u1ecbnh thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u0103n c\u1ee9 v\u00e0o c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan Thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u1ea5n \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ho\u1eb7c c\u00e1c quy \u0111\u1ecbnh x\u1eed l\u00fd vi ph\u1ea1m v\u1ec1 thu\u1ebf;<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p khi th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh thu\u1ebf c\u00f3 li\u00ean quan \u0111\u1ebfn bi\u00ean \u0111\u1ed9 gi\u00e1 th\u1ecb tr\u01b0\u1eddng chu\u1ea9n, gi\u00e1 tr\u1ecb ph\u00f9 h\u1ee3p nh\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c gi\u00e1 b\u00e1n, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p ho\u1eb7c c\u00e1c t\u1ef7 su\u1ea5t sinh l\u1eddi \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf l\u00e0 gi\u00e1 tr\u1ecb kh\u00f4ng th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb trung v\u1ecb c\u1ee7a bi\u00ean \u0111\u1ed9 gi\u00e1 th\u1ecb tr\u01b0\u1eddng chu\u1ea9n \u0111\u01b0\u1ee3c c\u01a1 quan Thu\u1ebf x\u00e1c \u0111\u1ecbnh; gi\u00e1 tr\u1ecb ph\u00f9 h\u1ee3p nh\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c gi\u00e1 mua \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf l\u00e0 gi\u00e1 tr\u1ecb kh\u00f4ng cao h\u01a1n gi\u00e1 tr\u1ecb trung v\u1ecb c\u1ee7a bi\u00ean \u0111\u1ed9 gi\u00e1 th\u1ecb tr\u01b0\u1eddng chu\u1ea9n \u0111\u01b0\u1ee3c c\u01a1 quan Thu\u1ebf x\u00e1c \u0111\u1ecbnh. <\/span><\/p>\n

4.\u00a0T\u1ed5ng c\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn vi\u1ec7c ki\u1ec3m tra, thanh tra c\u00e1c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u00a0<\/strong><\/span><\/p>\n

Ph\u1ea7n D.<\/strong><\/span><\/p>\n

T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/strong><\/span><\/p>\n

\u00a0<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 10. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/span><\/h2>\n

Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh sau 45 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u00fd ban h\u00e0nh. B\u00e3i b\u1ecf Th\u00f4ng t\u01b0 s\u1ed1 117\/2005\/TT-BTC<\/strong> ng\u00e0y 19\/12\/2005 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 \u201cH\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng trong giao d\u1ecbch kinh doanh gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft\u201d v\u00e0 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 37\/2006\/Q\u0110-BTC<\/a> ng\u00e0y 04\/01\/2006 c\u1ee7a B\u1ed9 Tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh \u201cv\u1ec1 vi\u1ec7c \u0111\u00ednh ch\u00ednh Th\u00f4ng t\u01b0 s\u1ed1 117\/2005\/TT-BTC ng\u00e0y 19\/12\/2005 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng trong giao d\u1ecbch kinh doanh gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft\u201d.<\/span><\/p>\n

Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n Th\u00f4ng t\u01b0 n\u00e0y, n\u1ebfu c\u00f3 kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc \u0111\u1ec1 ngh\u1ecb c\u00e1c \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u01b0\u1ee3c nghi\u00ean c\u1ee9u, gi\u1ea3i quy\u1ebft k\u1ecbp th\u1eddi.\/.<\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Th\u00f4ng t\u01b0 s\u1ed1 66\/2010\/TT-BTC H\u01b0\u1edbng d\u1eabn vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng trong giao d\u1ecbch kinh doanh gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/p>\n","protected":false},"author":7,"featured_media":14740,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1824,2749,2750,2751],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14658"}],"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=14658"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14658\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/14740"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14658"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14658"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}