{"id":14768,"date":"2015-10-03T04:11:46","date_gmt":"2015-10-03T04:11:46","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=14768"},"modified":"2015-10-05T03:06:20","modified_gmt":"2015-10-05T03:06:20","slug":"chuyen-gia-huong-dan-xac-dinh-gia-thi-truong-trong-cac-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=14768","title":{"rendered":"Chuy\u1ec3n gi\u00e1 – H\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng trong c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft"},"content":{"rendered":"

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

Kh\u00f3 nh\u1ea5t trong T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng. \u0110\u00e2y ch\u00ednh l\u00e0 \u0111i\u1ec3m m\u1ea5u ch\u1ed1t \u0111\u1ec3 doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ch\u00eanh l\u1ec7ch doanh thu, l\u1ee3i nhu\u1eadn c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft. Nh\u1eb1m gi\u00fap cho k\u1ebf to\u00e1n l\u00e0m t\u1ed1t \u0111\u01b0\u1ee3c T\u1edd khai n\u00e0y, K\u1ebf to\u00e1n Centax<\/a> chia s\u1ebb qua b\u00e0i\u00a0Chuy\u1ec3n gi\u00e1 – H\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng trong c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n

C\u01a1 s\u1edf ph\u00e1p l\u00fd : Th\u00f4ng t\u01b0 66\/2010\/TT-BTC<\/a><\/span><\/p>\n

1. Ph\u00e2n t\u00edch so s\u00e1ch<\/strong><\/span><\/h2>\n

1.1 Nguy\u00ean t\u1eafc ph\u00e2n t\u00edch so s\u00e1nh :<\/strong><\/span><\/p>\n

So s\u00e1nh gi\u1eefa giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/span><\/p>\n

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<\/span><\/p>\n

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.<\/span><\/p>\n

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 th\u00e0nh m\u1ed9t giao d\u1ecbch. Chi ti\u1ebft: Chuy\u1ec3n gi\u00e1 – Nh\u1eefng giao d\u1ecbch c\u00f3 th\u1ec3 g\u1ed9p chung v\u00e0o m\u1ed9t giao d\u1ecbch<\/a><\/strong><\/span><\/p>\n

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

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<\/span><\/p>\n

Chi ti\u1ebft : Chuy\u1ec3n gi\u00e1 – L\u1ef1a ch\u1ecdn v\u00e0 s\u1ed1 l\u01b0\u1ee3ng t\u1ed1i thi\u1ec3u c\u1ee7a giao d\u1ecbch \u0111\u1ed9c l\u1eadp khi so s\u00e1nh v\u00e0 ph\u00e2n t\u00edch\u00a0<\/a><\/strong><\/span><\/p>\n

1.2.\u00a0Ph\u00e2n t\u00edch so s\u00e1nh v\u00e0 lo\u1ea1i tr\u1eeb kh\u00e1c bi\u1ec7t<\/strong><\/span><\/p>\n

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 \u00a0( \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 4 ti\u00eau th\u1ee9c \u1ea3nh h\u01b0\u1edfng). Chi ti\u1ebft : Chuy\u1ec3n gi\u00e1 – 4 ti\u00eau th\u1ee9c \u1ea3nh h\u01b0\u1edfng t\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng<\/a><\/strong><\/span><\/p>\n

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. C\u1ea7n l\u01b0u \u00fd t\u1edbi th\u1ee9 t\u1ef1 \u01b0u ti\u00ean khi ph\u00e2n t\u00edch so s\u00e1nh 4 ti\u00eau th\u1ee9c \u1ea3nh h\u01b0\u1edfng. Chi ti\u00eat t\u1ea1i: Chuy\u1ec3n gi\u00e1 –\u00a0Th\u1ee9 t\u1ef1 \u01b0u ti\u00ean khi ph\u00e2n t\u00edch so s\u00e1nh 4 ti\u00eau th\u1ee9c \u1ea3nh h\u01b0\u1edfng t\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng<\/a><\/strong><\/span><\/p>\n

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 66\/2010\/TT-BTC<\/span><\/p>\n

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

Chi ti\u1ebft : Chuy\u1ec3n gi\u00e1 – Nguy\u00ean t\u1eafc \u0111i\u1ec1u ch\u1ec9nh\u00a0kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu v\u1ec1 ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c doanh nghi\u1ec7p<\/a><\/strong><\/span><\/p>\n

2.\u00a0C\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

Chi ti\u1ebft : Chuy\u1ec3n gi\u00e1 – X\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/a><\/strong><\/span><\/p>\n

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

Chi ti\u1ebft:\u00a0Chuy\u1ec3n gi\u00e1 – X\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p<\/strong>\u00a0gi\u00e1 b\u00e1n l\u1ea1i<\/strong><\/a><\/span><\/p>\n

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

Chi ti\u1ebft : Chuy\u1ec3n gi\u00e1 – X\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p\u00a0gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i<\/a><\/strong><\/span><\/p>\n

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

Chi ti\u1ebft : Chuy\u1ec3n gi\u00e1 – X\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p\u00a0so s\u00e1nh l\u1ee3i nhu\u1eadn<\/strong><\/a><\/span><\/p>\n

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

Chi ti\u1ebft : Chuy\u1ec3n gi\u00e1 – X\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p<\/strong>\u00a0t\u00e1ch l\u1ee3i nhu\u1eadn<\/strong><\/a><\/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

2.1\u00a0Nguy\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

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

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. Chi ti\u1ebft : Chuy\u1ec3n gi\u00e1 – 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<\/a><\/strong><\/span><\/p>\n

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

3.\u00a0Quy \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

3.1\u00a0Bi\u1ec7n ph\u00e1p t\u1ed5ng h\u1ee3p<\/strong><\/span><\/p>\n

Chi ti\u1ebft : Chuy\u1ec3n gi\u00e1 – Bi\u1ec7n ph\u00e1p t\u1ed5ng h\u1ee3p x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1edfng v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t.<\/a><\/strong><\/span><\/p>\n

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

Chi ti\u1ebft : Chuy\u1ec3n gi\u00e1 – Bi\u1ec7n ph\u00e1p v\u1eadn d\u1ee5ng s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c k\u1ef3 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1edfng v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t<\/a>.<\/strong><\/span><\/p>\n

4. 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\u1eddn<\/span>g<\/span><\/strong><\/span><\/h2>\n

4.1\u00a0L\u1ef1a ch\u1ecdn d\u1eef li\u1ec7u, ch\u1ee9ng t\u1eeb<\/strong><\/span><\/p>\n

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. Chi ti\u1ebft : Chuy\u1ec3n gi\u00e1 – L\u1ef1a ch\u1ecdn d\u1eef li\u1ec7u, ch\u1ee9ng t\u1eeb<\/a><\/strong><\/span><\/p>\n

4.2. 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

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. Chi ti\u1ebft : Chuy\u1ec3n gi\u00e1 –<\/strong>\u00a0Y\u00eau c\u1ea7u l\u01b0u gi\u1eef, cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u v\u00e0 ch\u1ee9ng t\u1eeb<\/strong><\/a><\/span><\/p>\n

5. 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

a. 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

b.\u00a0C\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

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 Chuy\u1ec3n gi\u00e1 – Giao d\u1ecbch li\u00ean k\u1ebft, m\u1eddi c\u00e1c b\u1ea1n xem th\u00eam nh\u1eefng b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

Chuy\u1ec3n gi\u00e1 – L\u1ef1a ch\u1ecdn v\u00e0 s\u1ed1 l\u01b0\u1ee3ng t\u1ed1i thi\u1ec3u c\u1ee7a giao d\u1ecbch \u0111\u1ed9c l\u1eadp khi so s\u00e1nh v\u00e0 ph\u00e2n t\u00edch<\/a><\/span><\/p>\n

Chuy\u1ec3n gi\u00e1 – Y\u00eau c\u1ea7u l\u01b0u gi\u1eef, cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u v\u00e0 ch\u1ee9ng t\u1eeb<\/a><\/span><\/p>\n

 <\/p>\n

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

Kh\u00f3 nh\u1ea5t trong T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng. \u0110\u00e2y ch\u00ednh l\u00e0 \u0111i\u1ec3m m\u1ea5u ch\u1ed1t \u0111\u1ec3 doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ch\u00eanh l\u1ec7ch doanh thu, l\u1ee3i nhu\u1eadn c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft. Nh\u1eb1m gi\u00fap cho k\u1ebf to\u00e1n l\u00e0m t\u1ed1t \u0111\u01b0\u1ee3c T\u1edd khai n\u00e0y<\/p>\n","protected":false},"author":7,"featured_media":14991,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1846],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14768"}],"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=14768"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14768\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/14991"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14768"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14768"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}