{"id":14798,"date":"2015-10-03T04:55:28","date_gmt":"2015-10-03T04:55:28","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=14798"},"modified":"2015-10-07T03:05:08","modified_gmt":"2015-10-07T03:05:08","slug":"chuyen-gia-nguyen-tac-dieu-chinh-khac-biet-trong-yeu-ve-chuc-nang-hoat-dong-cua-cac-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=14798","title":{"rendered":"Chuy\u1ec3n gi\u00e1 – Nguy\u00ean t\u1eafc \u0111i\u1ec1u ch\u1ec9nh 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"},"content":{"rendered":"

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

Khi l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p ph\u1ea3i ph\u00e2n t\u00edch so s\u00e1nh, 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.\u00a0Tr\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. K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i :\u00a0Chuy\u1ec3n gi\u00e1 – Nguy\u00ean t\u1eafc \u0111i\u1ec1u ch\u1ec9nh 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<\/span><\/p>\n

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

M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam b\u00e0i vi\u1ebft v\u1ec1 chuy\u1ec3n gi\u00e1 :<\/span><\/p>\n

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

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

Chuy\u1ec3n gi\u00e1 – Nh\u1eefng giao d\u1ecbch c\u00f3 th\u1ec3 g\u1ed9p chung v\u00e0o m\u1ed9t giao d\u1ecbch<\/a><\/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 – 4 ti\u00eau th\u1ee9c \u1ea3nh h\u01b0\u1edfng t\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng khi ph\u00e2n t\u00edch so s\u00e1nh v\u00e0 lo\u1ea1i tr\u1eeb kh\u00e1c bi\u1ec7t<\/span><\/p>\n

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

Khi l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p ph\u1ea3i ph\u00e2n t\u00edch so s\u00e1nh, 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<\/p>\n","protected":false},"author":7,"featured_media":14984,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1853],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14798"}],"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=14798"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14798\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/14984"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14798"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14798"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}