{"id":14784,"date":"2015-10-03T04:23:16","date_gmt":"2015-10-03T04:23:16","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=14784"},"modified":"2015-10-05T03:06:09","modified_gmt":"2015-10-05T03:06:09","slug":"chuyen-gia-nhung-giao-dich-co-the-gop-chung-vao-mot-giao-dich","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=14784","title":{"rendered":"Chuy\u1ec3n gi\u00e1 – Nh\u1eefng giao d\u1ecbch c\u00f3 th\u1ec3 g\u1ed9p chung v\u00e0o m\u1ed9t giao d\u1ecbch"},"content":{"rendered":"

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

Trong quan h\u1ec7 li\u00ean k\u1ebft, 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. K\u1ebf to\u00e1n Centax<\/a> xin h\u01b0\u1edbng d\u1eabn c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft\u00a0Chuy\u1ec3n gi\u00e1 – Nh\u1eefng giao d\u1ecbch c\u00f3 th\u1ec3 g\u1ed9p chung v\u00e0o m\u1ed9t giao d\u1ecbch<\/span><\/p>\n

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

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:<\/span><\/h2>\n

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

2. C\u00e1c giao d\u1ecbch \u0111\u1ed1i v\u1edbi c\u00e1c s\u1ea3n ph\u1ea9m:<\/span><\/h2>\n

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 1:<\/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

3. C\u00e1c giao d\u1ecbch kinh doanh nh\u1ecf l\u1ebb<\/span><\/h2>\n

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

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.<\/span><\/h2>\n

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