{"id":14800,"date":"2015-10-03T04:59:56","date_gmt":"2015-10-03T04:59:56","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=14800"},"modified":"2015-10-07T10:14:15","modified_gmt":"2015-10-07T10:14:15","slug":"chuyen-gia-gia-tri-phu-hop-nhat-trong-cac-gia-tri-cua-bien-do-gia-thi-truong-chuan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=14800","title":{"rendered":"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"},"content":{"rendered":"

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

Khi l\u1eadp t\u1edd khai Giao d\u1ecbch li\u00ean k\u1ebft, 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. 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 – 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<\/span><\/p>\n

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

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. 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: 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

2. 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

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o v\u1ec1 chuy\u1ec3n gi\u00e1 qua c\u00e1c b\u00e0i vi\u1ebft :<\/span><\/p>\n

Chuy\u1ec3n gi\u00e1 – Th\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><\/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 – 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 – 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 – 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<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Khi l\u1eadp t\u1edd khai Giao d\u1ecbch li\u00ean k\u1ebft, 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.<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1852],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14800"}],"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=14800"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14800\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14800"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14800"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}