{"id":14802,"date":"2015-10-03T05:07:11","date_gmt":"2015-10-03T05:07:11","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=14802"},"modified":"2015-10-06T03:30:58","modified_gmt":"2015-10-06T03:30:58","slug":"chuyen-gia-xac-dinh-gia-thi-truong-bang-phuong-phap-so-sanh-gia-giao-dich-doc-lap","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=14802","title":{"rendered":"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"},"content":{"rendered":"

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

Khi l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p ph\u1ea3i t\u00ednh to\u00e1n x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng cho c\u00e1c giao d\u1ecbch \u0111\u00f3. m\u1ed9t trong nh\u1eefng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng l\u00e0 so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp. K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft:\u00a0Chuy\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<\/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\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp d\u1ef1a v\u00e0o \u0111\u01a1n gi\u00e1 s\u1ea3n ph\u1ea9m trong giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 s\u1ea3n ph\u1ea9m trong giao d\u1ecbch li\u00ean k\u1ebft khi c\u00e1c giao d\u1ecbch n\u00e0y c\u00f3 \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch t\u01b0\u01a1ng \u0111\u01b0\u01a1ng nhau.<\/span><\/h2>\n

2. \u0110\u01a1n gi\u00e1 s\u1ea3n ph\u1ea9m c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c so v\u1edbi gi\u00e1 tr\u1ecb ph\u00f9 h\u1ee3p nh\u1ea5t thu\u1ed9c bi\u00ean \u0111\u1ed9 gi\u00e1 th\u1ecb tr\u01b0\u1eddng chu\u1ea9n theo \u0111\u01a1n gi\u00e1 s\u1ea3n ph\u1ea9m \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m 1.2 Kho\u1ea3n 1 \u0110i\u1ec1u 5 Ph\u1ea7n B Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/h2>\n

3. \u0110\u1ed1i v\u1edbi ph\u01b0\u01a1ng ph\u00e1p n\u00e0y, khi ph\u00e2n t\u00edch so s\u00e1nh 4 ti\u00eau th\u1ee9c \u1ea3nh h\u01b0\u1edfng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 4 Ph\u1ea7n B Th\u00f4ng t\u01b0 n\u00e0y, ti\u00eau th\u1ee9c \u01b0u ti\u00ean l\u00e0 \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m v\u00e0 \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng, c\u00e1c ti\u00eau th\u1ee9c b\u1ed5 tr\u1ee3 l\u00e0 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf v\u00e0 ch\u1ee9c n\u0103ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/h2>\n

4. Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng v\u1edbi m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/h2>\n

a) Kh\u00f4ng c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch khi so s\u00e1nh gi\u1eefa giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn gi\u00e1 s\u1ea3n ph\u1ea9m;<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u00e1c kh\u00e1c bi\u1ec7t \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn gi\u00e1 s\u1ea3n ph\u1ea9m nh\u01b0ng c\u00e1c kh\u00e1c bi\u1ec7t n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb theo c\u00e1c h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 4 Ph\u1ea7n B Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

5. C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn gi\u00e1 s\u1ea3n ph\u1ea9m nh\u01b0:<\/span><\/h2>\n

a) \u0110\u1eb7c t\u00ednh v\u1eadt ch\u1ea5t, ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 nh\u00e3n hi\u1ec7u th\u01b0\u01a1ng m\u1ea1i c\u1ee7a s\u1ea3n ph\u1ea9m;<\/span><\/p>\n

b) C\u00e1c \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng trong vi\u1ec7c cung c\u1ea5p, chuy\u1ec3n giao s\u1ea3n ph\u1ea9m nh\u01b0: kh\u1ed1i l\u01b0\u1ee3ng (n\u1ebfu c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn m\u1ee9c gi\u00e1), th\u1eddi h\u1ea1n chuy\u1ec3n giao s\u1ea3n ph\u1ea9m, th\u1eddi h\u1ea1n thanh to\u00e1n\u2026;<\/span><\/p>\n

c) Quy\u1ec1n ph\u00e2n ph\u1ed1i, ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 tr\u1ecb kinh t\u1ebf;<\/span><\/p>\n

d) Th\u1ecb tr\u01b0\u1eddng n\u01a1i di\u1ec5n ra giao d\u1ecbch.<\/span><\/p>\n

6. Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/h2>\n

a) C\u00e1c giao d\u1ecbch ri\u00eang l\u1ebb v\u1ec1 t\u1eebng ch\u1ee7ng lo\u1ea1i h\u00e0ng h\u00f3a l\u01b0u th\u00f4ng tr\u00ean th\u1ecb tr\u01b0\u1eddng;<\/span><\/p>\n

b) C\u00e1c giao d\u1ecbch ri\u00eang l\u1ebb v\u1ec1 t\u1eebng lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5, b\u1ea3n quy\u1ec1n, kh\u1ebf \u01b0\u1edbc vay n\u1ee3;<\/span><\/p>\n

c) C\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n c\u1ea3 giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft v\u1ec1 c\u00f9ng m\u1ed9t ch\u1ee7ng lo\u1ea1i s\u1ea3n ph\u1ea9m.<\/span><\/p>\n

V\u00ed d\u1ee5:<\/strong> C\u00f4ng ty V t\u1ea1i Vi\u1ec7t Nam l\u00e0 doanh nghi\u1ec7p 100% v\u1ed1n c\u1ee7a C\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i S ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c gia c\u00f4ng s\u1ea3n ph\u1ea9m d\u1ec7t may. Trong n\u0103m 200x, c\u00f4ng ty V c\u00f3 hai giao d\u1ecbch v\u1ec1 nh\u1eadn gia c\u00f4ng qu\u1ea7n \u00e2u m\u00e3 s\u1ed1 cat.347 nh\u01b0 sau:<\/em><\/span><\/p>\n

– Giao d\u1ecbch 1: Gia c\u00f4ng cho c\u00f4ng ty S 1.000 t\u00e1 qu\u1ea7n v\u1edbi gi\u00e1 60 USD\/t\u00e1 theo \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng t\u1ea1i c\u1ea3ng X, Vi\u1ec7t Nam (c\u00f4ng ty S s\u1ebd ch\u1ecbu tr\u00e1ch nhi\u1ec7m xu\u1ea5t kh\u1ea9u ).<\/span><\/p>\n

– Giao d\u1ecbch 2: Gia c\u00f4ng cho c\u00f4ng ty M c\u1ee7a n\u01b0\u1edbc N 1.000 t\u00e1 qu\u1ea7n v\u1edbi gi\u00e1 100USD\/t\u00e1 theo \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng t\u1ea1i th\u00e0nh ph\u1ed1 Y, n\u01b0\u1edbc N.<\/span><\/p>\n

Gi\u1ea3 \u0111\u1ecbnh:<\/span><\/p>\n

– C\u00f4ng ty M l\u00e0 m\u1ed9t c\u00f4ng ty kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi c\u00f4ng ty V v\u00e0 c\u00f4ng ty S.<\/span><\/p>\n

– Hai giao d\u1ecbch n\u00f3i tr\u00ean t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1ec1 \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch tr\u1eeb kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu l\u00e0 chi ph\u00ed v\u1eadn chuy\u1ec3n v\u00e0 b\u1ea3o hi\u1ec3m cho vi\u1ec7c g\u1eedi h\u00e0ng t\u1eeb c\u1ea3ng X \u0111\u1ebfn th\u00e0nh ph\u1ed1 Y, n\u01b0\u1edbc N l\u00e0 3 USD\/t\u00e1.<\/span><\/p>\n

Ph\u00e2n t\u00edch so s\u00e1nh:<\/strong><\/span><\/p>\n

– Khi so s\u00e1nh giao d\u1ecbch 1 (giao d\u1ecbch li\u00ean k\u1ebft) v\u1edbi giao d\u1ecbch 2 (giao d\u1ecbch \u0111\u1ed9c l\u1eadp) cho th\u1ea5y giao d\u1ecbch 1 ch\u01b0a ph\u1ea3n \u00e1nh \u0111\u00fang m\u1ee9c gi\u00e1 th\u1ecb tr\u01b0\u1eddng. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh thu t\u1eeb giao d\u1ecbch v\u1edbi c\u00f4ng ty S \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u1ea1i nh\u01b0 sau:<\/span><\/p>\n

(100 USD – 3 USD) x 1.000 = 97.000 USD.<\/span><\/p>\n

– C\u00f4ng ty V ph\u1ea3i k\u00ea khai doanh thu gia c\u00f4ng nh\u1eadn t\u1eeb c\u00f4ng ty S l\u00e0 97.000 USD thay cho 60.000 USD.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n xem ti\u1ebfp c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ea1i :<\/span><\/p>\n

Chuy\u1ec3n gi\u00e1 \u2013 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\u1ec3<\/strong>n gi\u00e1 – X\u00e1c \u0111\u1ecb<\/strong>nh gi\u00e1 th\u1ecb<\/strong> tr\u01b0\u1edd<\/strong>ng b\u1eb1<\/strong>ng ph\u01b0\u01a1<\/strong>ng ph\u00e1<\/strong>p<\/strong>\u00a0gi\u00e1 b\u00e1n l\u1ea1<\/strong>i \u00a0<\/strong><\/span><\/a><\/p>\n

Chuy\u1ec3<\/strong>n gi\u00e1 –<\/strong>\u00a0<\/strong>X\u00e1c \u0111\u1ecb<\/strong>nh gi\u00e1 th\u1ecb<\/strong> tr\u01b0\u1edd<\/strong>ng b\u1eb1<\/strong>ng ph\u01b0\u01a1<\/strong>ng ph\u00e1p\u00a0gi\u00e1 v\u1ed1<\/strong>n c\u1ed9<\/strong>ng l\u00e3i<\/strong><\/span><\/a><\/p>\n

Chuy\u1ec3<\/strong>n gi\u00e1 – X\u00e1c \u0111\u1ecb<\/strong>nh gi\u00e1 th\u1ecb<\/strong> tr\u01b0\u1edd<\/strong>ng b\u1eb1<\/strong>ng ph\u01b0\u01a1<\/strong>ng ph\u00e1p\u00a0so s\u00e1nh l\u1ee3<\/strong>i nhu\u1ead<\/strong>n\u00a0<\/strong><\/span><\/a><\/p>\n

Chuy\u1ec3<\/strong>n gi\u00e1 – X\u00e1c \u0111\u1ecb<\/strong>nh gi\u00e1 th\u1ecb<\/strong> tr\u01b0\u1edd<\/strong>ng b\u1eb1<\/strong>ng ph\u01b0\u01a1<\/strong>ng ph\u00e1<\/strong>p<\/strong>\u00a0t\u00e1ch l\u1ee3<\/strong>i nhu\u1ead<\/strong>n\u00a0<\/strong><\/span><\/a><\/p>\n

\u00a0<\/strong><\/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 t\u00ednh to\u00e1n x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng cho c\u00e1c giao d\u1ecbch \u0111\u00f3. m\u1ed9t trong nh\u1eefng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng l\u00e0 so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/p>\n","protected":false},"author":7,"featured_media":14983,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1839],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14802"}],"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=14802"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14802\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/14983"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14802"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14802"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}