{"id":14760,"date":"2015-10-03T03:06:54","date_gmt":"2015-10-03T03:06:54","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=14760"},"modified":"2015-10-07T10:14:00","modified_gmt":"2015-10-07T10:14:00","slug":"chuyen-gia-cac-quan-he-giao-dich-kinh-doanh-duoc-xac-dinh-la-cac-ben-lien-ket","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=14760","title":{"rendered":"Chuy\u1ec3n gi\u00e1 – C\u00e1c quan h\u1ec7 giao d\u1ecbch kinh doanh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00e1c b\u00ean li\u00ean k\u1ebft"},"content":{"rendered":"

\"Chuy\u1ec3n<\/h2>\n

R\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p \u0111ang trong m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft. Tuy nhi\u00ean, n\u1ebfu kh\u00f4ng c\u00f3 quan h\u1ec7 giao d\u1ecbch li\u00ean k\u1ebft, th\u00ec kh\u00f4ng c\u1ea7n l\u1eadp T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft v\u00e0o cu\u1ed1i n\u0103m. \u0110\u1ec3 gi\u00fap cho doanh nghi\u1ec7p n\u1eafm r\u00f5 m\u00ecnh c\u00f3 n\u1eb1m trong nh\u00f3m c\u00e1c doanh nghi\u1ec7p \u0111\u00f3 kh\u00f4ng, K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:\u00a0Chuy\u1ec3n gi\u00e1 – C\u00e1c quan h\u1ec7 giao d\u1ecbch kinh doanh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00e1c b\u00ean li\u00ean k\u1ebft<\/span><\/p>\n

1. Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?<\/span><\/h2>\n

Giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 vi\u1ec7c c\u00e1c 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 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

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

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

Theo \u0111i\u1ec1u 3 Th\u00f4ng t\u01b0 66\/2010\/TT-BTC<\/a> c\u00e1c \u00a0b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft l\u00e0 :<\/span><\/p>\n

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

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

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

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

3.\u00a0C\u00e1c quan h\u1ec7 giao d\u1ecbch kinh doanh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00e1c b\u00ean li\u00ean k\u1ebft<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 66\/2010\/TT-BTC<\/a>\u00a0quy \u0111\u1ecbnh nh\u01b0 sau:<\/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

\u0110\u1ec3 hi\u1ec3u r\u00f5 m\u1eddi c\u00e1c b\u1ea1n xem chi ti\u1ebft :\u00a0<\/span>Chuy\u1ec3n gi\u00e1 \u2013 Nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u01a1 b\u1ea3n<\/a><\/span><\/p>\n

 <\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft – TK 222<\/a><\/span><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con – TK 221<\/a><\/span><\/p>\n

L\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf ph\u1ea3i c\u00f3 \u201cb\u00ed quy\u1ebft\u201d<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Gi\u00fap cho c\u00e1c Doanh nghi\u1ec7p hi\u1ec3u r\u00f5 m\u00ecnh \u0111ang trong m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft. Tuy nhi\u00ean, n\u1ebfu kh\u00f4ng c\u00f3 quan h\u1ec7 giao d\u1ecbch li\u00ean k\u1ebft, th\u00ec kh\u00f4ng c\u1ea7n l\u1eadp T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft v\u00e0o cu\u1ed1i n\u0103m. <\/p>\n","protected":false},"author":7,"featured_media":14992,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1834],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14760"}],"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=14760"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14760\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/14992"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14760"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14760"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}