{"id":14811,"date":"2015-10-04T06:36:12","date_gmt":"2015-10-04T06:36:12","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=14811"},"modified":"2015-10-06T03:29:46","modified_gmt":"2015-10-06T03:29:46","slug":"chuyen-gia-xac-dinh-gia-thi-truong-bang-phuong-phap-gia-von-cong-lai","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=14811","title":{"rendered":"Chuy\u1ec3n gi\u00e1 – X\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i"},"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 b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i. K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft: Chuy\u1ec3n gi\u00e1 – X\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i<\/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 gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i d\u1ef1a v\u00e0o gi\u00e1 v\u1ed1n (ho\u1eb7c gi\u00e1 th\u00e0nh) c\u1ee7a s\u1ea3n ph\u1ea9m do doanh nghi\u1ec7p mua v\u00e0o t\u1eeb b\u00ean \u0111\u1ed9c l\u1eadp \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 b\u00e1n ra c\u1ee7a s\u1ea3n ph\u1ea9m \u0111\u00f3 cho b\u00ean li\u00ean k\u1ebft.<\/strong><\/span><\/p>\n

2. Gi\u00e1 b\u00e1n ra c\u1ee7a s\u1ea3n ph\u1ea9m cho b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf l\u1ea5y gi\u00e1 v\u1ed1n (ho\u1eb7c gi\u00e1 th\u00e0nh) c\u1ee7a s\u1ea3n ph\u1ea9m c\u1ed9ng (+) l\u1ee3i nhu\u1eadn g\u1ed9p.<\/strong><\/span><\/p>\n

2.1. L\u1ee3i nhu\u1eadn g\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n (ho\u1eb7c gi\u00e1 th\u00e0nh) s\u1ea3n ph\u1ea9m b\u00e1n ra v\u00e0 gi\u00e1 v\u1ed1n (ho\u1eb7c gi\u00e1 th\u00e0nh) s\u1ea3n ph\u1ea9m b\u00e1n ra, ph\u1ea3n \u00e1nh m\u1ee9c l\u1ee3i nhu\u1eadn h\u1ee3p l\u00fd t\u01b0\u01a1ng \u1ee9ng v\u1edbi ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n

T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n (ho\u1eb7c gi\u00e1 th\u00e0nh) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 tr\u1ecb ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu thu\u1ea7n v\u00e0 gi\u00e1 v\u1ed1n (ho\u1eb7c gi\u00e1 th\u00e0nh) s\u1ea3n ph\u1ea9m chia (:) cho gi\u00e1 v\u1ed1n (ho\u1eb7c gi\u00e1 th\u00e0nh). Gi\u00e1 v\u1ed1n (ho\u1eb7c gi\u00e1 th\u00e0nh) s\u1ea3n ph\u1ea9m b\u00e1n ra bao g\u1ed3m chi ph\u00ed s\u1ea3n xu\u1ea5t tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp v\u00e0 kh\u00f4ng bao g\u1ed3m chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh nh\u01b0: chi ph\u00ed b\u1ea3n quy\u1ec1n, l\u00e3i ti\u1ec1n vay,….<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 v\u1ed1n (ho\u1eb7c gi\u00e1 th\u00e0nh) s\u1ea3n ph\u1ea9m b\u00e1n ra, chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd chung th\u00ec gi\u00e1 v\u1ed1n (ho\u1eb7c gi\u00e1 th\u00e0nh) s\u1ea3n ph\u1ea9m b\u00e1n ra l\u00e0m c\u0103n c\u1ee9 t\u00ednh l\u1ee3i nhu\u1eadn g\u1ed9p s\u1ebd bao g\u1ed3m to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y.<\/span><\/p>\n

2.2. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ch\u1ee9c n\u0103ng \u0111\u1ea1i l\u00fd thu mua s\u1ea3n ph\u1ea9m kh\u00f4ng c\u00f3 quy\u1ec1n s\u1edf h\u1eefu s\u1ea3n ph\u1ea9m v\u00e0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng hoa h\u1ed3ng \u0111\u1ea1i l\u00fd theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) tr\u00ean chi ph\u00ed thu mua s\u1ea3n ph\u1ea9m th\u00ec t\u1ef7 l\u1ec7 \u0111\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n.<\/span><\/p>\n

(Xem Ph\u1ee5 l\u1ee5c 2-GCN\/CC, Ph\u1ea7n B.2 Th\u00f4ng t\u01b0 66\/2010\/TT-BTC<\/a>\u00a0v\u1ec1 c\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng theo ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i).<\/span><\/p>\n

3. T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n (ho\u1eb7c gi\u00e1 th\u00e0nh) 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 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n (ho\u1eb7c gi\u00e1 th\u00e0nh) \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 66\/2010\/TT-BTC.<\/a><\/strong><\/span><\/p>\n

4. \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 66\/2010\/TT-BTC, <\/a>ti\u00eau th\u1ee9c \u01b0u ti\u00ean l\u00e0 ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, c\u00e1c ti\u00eau th\u1ee9c b\u1ed5 tr\u1ee3 l\u00e0 \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng, \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m v\u00e0 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf.<\/strong><\/span><\/p>\n

5. Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng v\u1edbi m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/strong><\/span><\/p>\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 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n (ho\u1eb7c gi\u00e1 th\u00e0nh);<\/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 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n (ho\u1eb7c gi\u00e1 th\u00e0nh) 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 66\/2010\/TT-BTC<\/a><\/span><\/p>\n

6. C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n (ho\u1eb7c gi\u00e1 th\u00e0nh) th\u01b0\u1eddng bao g\u1ed3m:<\/strong><\/span><\/p>\n

a) C\u00e1c chi ph\u00ed ph\u1ea3n \u00e1nh ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p (v\u00ed d\u1ee5: s\u1ea3n xu\u1ea5t theo h\u1ee3p \u0111\u1ed3ng, nghi\u00ean c\u1ee9u, ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m m\u1edbi, t\u1ef7 tr\u1ecdng gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a s\u1ea3n ph\u1ea9m so v\u1edbi quy m\u00f4 \u0111\u1ea7u t\u01b0 kinh doanh);<\/span><\/p>\n

b) C\u00e1c ngh\u0129a v\u1ee5 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng (v\u00ed d\u1ee5: th\u1eddi h\u1ea1n chuy\u1ec3n giao s\u1ea3n ph\u1ea9m, chi ph\u00ed gi\u00e1m s\u00e1t ch\u1ea5t l\u01b0\u1ee3ng, l\u01b0u kho, l\u01b0u b\u00e3i, \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n);<\/span><\/p>\n

c) Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n (t\u1ee9c l\u00e0 ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c y\u1ebfu t\u1ed1 c\u1ea5u th\u00e0nh trong gi\u00e1 v\u1ed1n (ho\u1eb7c gi\u00e1 th\u00e0nh) c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch \u0111\u1ed9c l\u1eadp l\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng nhau ho\u1eb7c c\u00f9ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng chung c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n).<\/span><\/p>\n

7. Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/strong><\/span><\/p>\n

a) Giao d\u1ecbch thu\u1ed9c kh\u00e2u s\u1ea3n xu\u1ea5t, l\u1eafp r\u00e1p, ch\u1ebf t\u1ea1o, ch\u1ebf bi\u1ebfn s\u1ea3n ph\u1ea9m \u0111\u1ec3 b\u00e1n cho c\u00e1c b\u00ean li\u00ean k\u1ebft;<\/span><\/p>\n

b) Giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng li\u00ean danh, h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh \u0111\u1ec3 s\u1ea3n xu\u1ea5t, l\u1eafp r\u00e1p, ch\u1ebf t\u1ea1o, ch\u1ebf bi\u1ebfn s\u1ea3n ph\u1ea9m, ho\u1eb7c th\u1ef1c hi\u1ec7n c\u00e1c th\u1ecfa thu\u1eadn v\u1ec1 cung c\u1ea5p c\u00e1c y\u1ebfu t\u1ed1 s\u1ea3n xu\u1ea5t \u0111\u1ea7u v\u00e0o v\u00e0 bao ti\u00eau s\u1ea3n ph\u1ea9m \u0111\u1ea7u ra;<\/span><\/p>\n

c) Giao d\u1ecbch v\u1ec1 cung c\u1ea5p d\u1ecbch v\u1ee5 cho c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/span><\/p>\n

V\u00ed d\u1ee5 14: Doanh nghi\u1ec7p A t\u1ea1i Vi\u1ec7t Nam l\u00e0 c\u00f4ng ty con c\u1ee7a c\u00f4ng ty m\u1eb9 T (n\u01b0\u1edbc Y) th\u1ef1c hi\u1ec7n gia c\u00f4ng gi\u00e0y xu\u1ea5t kh\u1ea9u theo m\u1eabu m\u00e3 do c\u00f4ng ty T giao. C\u00f4ng ty m\u1eb9 ch\u1ecbu tr\u00e1ch nhi\u1ec7m cung c\u1ea5p nguy\u00ean v\u1eadt li\u1ec7u \u0111\u1ea7u v\u00e0o, c\u00e1n b\u1ed9 k\u1ef9 thu\u1eadt ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng, chi ph\u00ed v\u1eadn t\u1ea3i v\u00e0 b\u1ea3o hi\u1ec3m qu\u1ed1c t\u1ebf. Doanh nghi\u1ec7p A \u0111\u01b0\u1ee3c tr\u1ea3 ph\u00ed gia c\u00f4ng theo \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m v\u00e0 ch\u1ecbu c\u00e1c chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh gia c\u00f4ng. N\u0103m 20xx, th\u00f4ng tin v\u1ec1 ho\u1ea1t \u0111\u1ed9ng gia c\u00f4ng c\u1ee7a doanh nghi\u1ec7p A nh\u01b0 sau:<\/em><\/span><\/p>\n

– Doanh thu thu\u1ea7n (ph\u00ed gia c\u00f4ng): 15 t\u1ef7 VND<\/span><\/p>\n

– Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n: 13 t\u1ef7 VND<\/span><\/p>\n

– Chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p: 1,8 t\u1ef7 VND.<\/span><\/p>\n

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

– M\u1ed9t s\u1ed1 doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp kh\u00e1c c\u0169ng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t gia c\u00f4ng gi\u00e0y cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i v\u00e0 ph\u00ed gia c\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean c\u01a1 s\u1edf: ph\u00ed gia c\u00f4ng b\u1eb1ng (=) t\u1ed5ng gi\u00e1 th\u00e0nh to\u00e0n b\u1ed9 (gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n + chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p + chi ph\u00ed b\u00e1n h\u00e0ng) c\u1ed9ng (+) 7% t\u1ed5ng gi\u00e1 th\u00e0nh to\u00e0n b\u1ed9.<\/span><\/p>\n

– C\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp c\u1ee7a c\u00e1c doanh nghi\u1ec7p n\u00e0y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u1ec3 so s\u00e1nh v\u1edbi giao d\u1ecbch c\u1ee7a doanh nghi\u1ec7p A.<\/span><\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng gia c\u00f4ng gi\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u1ea1i nh\u01b0 sau: (13 t\u1ef7 + 1,8 t\u1ef7) + [7% x (13 t\u1ef7 + 1,8 t\u1ef7)] = 15,836 t\u1ef7 VND.<\/span><\/p>\n

Doanh nghi\u1ec7p A ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai doanh thu l\u00e0 15,836 t\u1ef7 VND thay cho s\u1ed1 li\u1ec7u c\u0169 l\u00e0 15 t\u1ef7 VND.<\/span><\/p>\n

8. Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c v\u1eadn d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ea1i gi\u00e1 v\u1ed1n (ho\u1eb7c gi\u00e1 th\u00e0nh) c\u00f3 y\u1ebfu t\u1ed1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p d\u1ef1a v\u00e0o gi\u00e1 c\u1ee7a s\u1ea3n ph\u1ea9m b\u00e1n ra \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n (ho\u1eb7c gi\u00e1 th\u00e0nh).<\/strong><\/span><\/p>\n

V\u00ed d\u1ee5 15: Doanh nghi\u1ec7p V t\u1ea1i Vi\u1ec7t Nam l\u00e0 c\u00f4ng ty con 100% v\u1ed1n c\u1ee7a c\u00f4ng ty \u0111a qu\u1ed1c gia P, chuy\u00ean s\u1ea3n xu\u1ea5t ch\u1ea5t t\u1ea9y r\u1eeda gia d\u1ee5ng. Nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o (ph\u00f4i x\u00e0 ph\u00f2ng v\u00e0 c\u00e1c h\u00f3a ch\u1ea5t t\u1ea9y r\u1eeda kh\u00e1c) do m\u1ed9t c\u00f4ng ty th\u00e0nh vi\u00ean Y cung c\u1ea5p. S\u1ea3n l\u01b0\u1ee3ng ti\u00eau th\u1ee5 trong n\u0103m 200x c\u1ee7a doanh nghi\u1ec7p V l\u00e0 100 t\u1ea5n, trong \u0111\u00f3:<\/em><\/span><\/p>\n

– Giao d\u1ecbch 1: 60 t\u1ea5n \u0111\u01b0\u1ee3c giao b\u00e1n cho m\u1ed9t c\u00f4ng ty th\u00e0nh vi\u00ean kh\u00e1c trong t\u1eadp \u0111o\u00e0n P v\u1edbi gi\u00e1 FOB l\u00e0 650 USD\/t\u1ea5n,<\/span><\/p>\n

– Giao d\u1ecbch 2: 40 t\u1ea5n c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c b\u00e1n cho si\u00eau th\u1ecb trong n\u01b0\u1edbc v\u1edbi gi\u00e1 kh\u00f4ng c\u00f3 thu\u1ebf GTGT l\u00e0 700USD\/t\u1ea5n.<\/span><\/p>\n

S\u1ed5 k\u1ebf to\u00e1n trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p th\u1ec3 hi\u1ec7n c\u00e1c s\u1ed1 li\u1ec7u nh\u01b0 sau:<\/span><\/p>\n

– Doanh thu thu\u1ea7n: 67.000 USD<\/span><\/p>\n

– T\u1ed5ng gi\u00e1 th\u00e0nh to\u00e0n b\u1ed9: 65.000USD<\/span><\/p>\n

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

– Giao d\u1ecbch 1 v\u00e0 2 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 doanh nghi\u1ec7p V \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n

– S\u1ed1 li\u1ec7u v\u1ec1 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 th\u00e0nh to\u00e0n b\u1ed9 c\u1ee7a c\u00e1c doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp ho\u1ea1t \u0111\u1ed9ng trong ng\u00e0nh s\u1ea3n xu\u1ea5t ch\u1ea5t t\u1ea9y r\u1eeda gia d\u1ee5ng l\u00e0 15%.<\/span><\/p>\n

Doanh nghi\u1ec7p V th\u1ef1c hi\u1ec7n k\u00ea khai doanh thu, chi ph\u00ed \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n

– \u0110i\u1ec1u ch\u1ec9nh l\u1ea1i gi\u00e1 b\u00e1n trong giao d\u1ecbch li\u00ean k\u1ebft theo gi\u00e1 b\u00e1n trong giao d\u1ecbch \u0111\u1ed9c l\u1eadp:<\/span><\/p>\n

700 USD x 60 t\u1ea5n = 42.000 USD<\/span><\/p>\n

– X\u00e1c \u0111\u1ecbnh l\u1ea1i doanh thu thu\u1ea7n:<\/span><\/p>\n

42.000 USD + 700 USD x 40 t\u1ea5n = 70.000 USD<\/span><\/p>\n

– \u0110i\u1ec1u ch\u1ec9nh l\u1ea1i t\u1ed5ng gi\u00e1 th\u00e0nh to\u00e0n b\u1ed9:<\/span><\/p>\n

70.000 USD\/ (1+ 0,15) = 60.870 USD.<\/span><\/p>\n

Nh\u01b0 v\u1eady, doanh nghi\u1ec7p V s\u1ebd ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf tr\u00ean c\u01a1 s\u1edf s\u1ed1 li\u1ec7u doanh thu thu\u1ea7n l\u00e0 70.000 USD thay cho s\u1ed1 li\u1ec7u c\u0169 l\u00e0 67.000 USD v\u00e0 t\u1ed5ng gi\u00e1 th\u00e0nh to\u00e0n b\u1ed9 l\u00e0 60.870 USD thay cho s\u1ed1 li\u1ec7u c\u0169 l\u00e0 65.000 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\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><\/a>i<\/a> \u00a0<\/strong><\/span><\/p>\n

Chuy\u1ec3<\/strong>n gi\u00e1 –<\/strong>\u00a0X\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb<\/strong> tr\u01b0\u1edd<\/strong>ng b\u1eb1<\/strong>ng ph\u01b0\u01a1<\/strong>ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecb<\/strong>ch \u0111\u1ed9<\/strong>c l\u1ead<\/strong>p <\/strong><\/strong><\/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\u00e1p\u00a0so s\u00e1nh l\u1ee3<\/strong>i nhu\u1ead<\/strong><\/a>n<\/a>\u00a0<\/strong><\/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>\u00a0t\u00e1ch l\u1ee3<\/strong>i nhu\u1ead<\/strong>n\u00a0<\/strong><\/a><\/span><\/p>\n

Chuy\u1ec3n gi\u00e1 – L\u1ef1a ch\u1ecdn d\u1eef li\u1ec7u, ch\u1ee9ng t\u1eeb<\/a><\/span><\/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 b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i<\/p>\n","protected":false},"author":7,"featured_media":14982,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1845],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14811"}],"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=14811"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14811\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/14982"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14811"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14811"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}