{"id":14817,"date":"2015-10-03T06:44:11","date_gmt":"2015-10-03T06:44:11","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=14817"},"modified":"2015-10-06T03:29:12","modified_gmt":"2015-10-06T03:29:12","slug":"chuyen-gia-xac-dinh-gia-thi-truong-bang-phuong-phap-so-sanh-loi-nhuan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=14817","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 l\u1ee3i nhu\u1eadn"},"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\u00a0X\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh l\u1ee3i nhu\u1eadn\u00a0. 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 l\u1ee3i nhu\u1eadn<\/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 l\u1ee3i nhu\u1eadn d\u1ef1a v\u00e0o t\u1ef7 su\u1ea5t sinh l\u1eddi c\u1ee7a s\u1ea3n ph\u1ea9m trong c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u1ec3 so s\u00e1nh l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh t\u1ef7 su\u1ea5t sinh l\u1eddi c\u1ee7a 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.<\/strong><\/span><\/p>\n

2. C\u00e1c t\u1ef7 su\u1ea5t sinh l\u1eddi \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng l\u1ee3i nhu\u1eadn (thu nh\u1eadp) thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean doanh thu thu\u1ea7n, tr\u00ean chi ph\u00ed ho\u1eb7c tr\u00ean t\u00e0i s\u1ea3n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/strong><\/span><\/p>\n

L\u1ee3i nhu\u1eadn (thu nh\u1eadp) thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c c\u1ed9ng th\u00eam (+) chi ph\u00ed l\u00e3i ti\u1ec1n vay ho\u1eb7c kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh hi\u1ec7u qu\u1ea3 s\u1ea3n xu\u1ea5t, kinh doanh tr\u01b0\u1edbc khi chi tr\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y. C\u00e1c t\u1ef7 su\u1ea5t sinh l\u1eddi th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng bao g\u1ed3m:<\/span><\/p>\n

2.1. T\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean doanh thu thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n

V\u00ed d\u1ee5 16: Doanh nghi\u1ec7p L ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t v\u00e0 l\u1eafp r\u00e1p \u00f4 t\u00f4 4 ch\u1ed7 nh\u00e3n hi\u1ec7u N v\u00e0 S, trong \u0111\u00f3:<\/em><\/span><\/p>\n

– Nh\u00e3n hi\u1ec7u N \u0111\u01b0\u1ee3c giao b\u00e1n cho c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n

– Nh\u00e3n hi\u1ec7u S \u0111\u01b0\u1ee3c giao b\u00e1n to\u00e0n b\u1ed9 cho doanh nghi\u1ec7p L1 l\u00e0 c\u00f4ng ty 100% v\u1ed1n c\u1ee7a doanh nghi\u1ec7p L.<\/span><\/p>\n

– T\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch mua v\u00e0o cho vi\u1ec7c s\u1ea3n xu\u1ea5t, l\u1eafp r\u00e1p 2 lo\u1ea1i \u00f4 t\u00f4 tr\u00ean \u0111\u1ec1u l\u00e0 giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n

Trong n\u0103m 200x, s\u1ed1 li\u1ec7u s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p L nh\u01b0 sau:<\/span><\/p>\n

+ Doanh thu thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n xe \u00f4 t\u00f4 hi\u1ec7u N: 18.000 USD (l\u00e0 giao d\u1ecbch \u0111\u1ed9c l\u1eadp)<\/span><\/p>\n

+ L\u1ee3i nhu\u1eadn thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n xe \u00f4 t\u00f4 hi\u1ec7u N: 2.000 USD<\/span><\/p>\n

+ Doanh thu thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n xe \u00f4 t\u00f4 hi\u1ec7u S: 25.000 USD (l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft)<\/span><\/p>\n

+ L\u1ee3i nhu\u1eadn thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n xe \u00f4 t\u00f4 hi\u1ec7u S: 1.800 USD.<\/span><\/p>\n

+ C\u00f4ng ty L1 cho c\u00f4ng ty L vay v\u00e0 gi\u00e1 tr\u1ecb l\u00e3i ti\u1ec1n vay t\u00ednh theo l\u00e3i su\u1ea5t th\u1ecb tr\u01b0\u1eddng l\u00e0 100 USD.<\/span><\/p>\n

T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean doanh thu thu\u1ea7n \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 hi\u1ec7u N: 2.000\/18.000 x 100% = 11,1%<\/span><\/p>\n

T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean doanh thu thu\u1ea7n \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 hi\u1ec7u S: 1.800\/25.000 x 100% = 7,2%<\/span><\/p>\n

Gi\u1ea3 s\u1eed c\u00e1c s\u1ef1 kh\u00e1c bi\u1ec7t c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu gi\u1eefa 2 giao d\u1ecbch b\u00e1n xe N v\u00e0 xe S \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 k\u1ebft qu\u1ea3 giao d\u1ecbch v\u1edbi c\u00f4ng ty L1 ph\u1ea3i \u0111\u1ea1t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 tr\u01b0\u1edbc khi chi tr\u1ea3 l\u00e3i ti\u1ec1n vay tr\u00ean doanh thu thu\u1ea7n l\u00e0 11,1%. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, s\u1ed1 li\u1ec7u v\u1ec1 giao d\u1ecbch b\u00e1n xe \u00f4 t\u00f4 hi\u1ec7u S \u0111u\u1ee3c x\u00e1c \u0111\u1ecbnh l\u1ea1i nh\u01b0 sau:<\/span><\/p>\n

T\u1ed5ng gi\u00e1 th\u00e0nh to\u00e0n b\u1ed9: 25.000 \u2013 1.800 – 100 = 23.100 USD.<\/span><\/p>\n

Doanh thu thu\u1ea7n: 23.100 \/ (1 \u2013 0, 111) = 25.984 USD.<\/span><\/p>\n

L\u1ee3i nhu\u1eadn thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf, tr\u01b0\u1edbc l\u00e3i vay: 25.984 \u2013 23.100 = 2.884 USD<\/span><\/p>\n

L\u1ee3i nhu\u1eadn thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf: 2.884 \u2013 100 = 2.784 USD<\/span><\/p>\n

C\u00f4ng ty L ph\u1ea3i k\u00ea khai l\u1ee3i nhu\u1eadn thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi giao d\u1ecbch b\u00e1n \u00f4 r\u00f4 S l\u00e0 2.784 USD thay cho s\u1ed1 li\u1ec7u c\u0169 trong s\u1ed5 k\u1ebf to\u00e1n l\u00e0 1.800 USD.<\/span><\/p>\n

2.2. T\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean t\u1ed5ng chi ph\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n

Kh\u00f4ng s\u1eed d\u1ee5ng t\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean t\u1ed5ng chi ph\u00ed \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 chi ph\u00ed ph\u00e1t sinh t\u1eeb giao d\u1ecbch li\u00ean k\u1ebft do s\u1ed1 li\u1ec7u chi ph\u00ed t\u1eeb giao d\u1ecbch li\u00ean k\u1ebft \u0111ang thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n

V\u00ed d\u1ee5 1:<\/strong> doanh nghi\u1ec7p A l\u00e0 c\u00f4ng ty con c\u1ee7a c\u00f4ng ty B, l\u00e0m \u0111\u1ea1i l\u00fd d\u1ecbch v\u1ee5 giao nh\u1eadn cho B, doanh nghi\u1ec7p C l\u00e0 doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp chuy\u00ean kinh doanh d\u1ecbch v\u1ee5 giao nh\u1eadn (cho nhi\u1ec1u kh\u00e1ch h\u00e0ng \u0111\u1ed9c l\u1eadp). S\u1ed1 li\u1ec7u v\u1ec1 doanh thu, chi ph\u00ed c\u1ee7a A v\u00e0 C nh\u01b0 sau:<\/em><\/span><\/p>\n

\u0110\u01a1n v\u1ecb t\u00ednh: ngh\u00ecn USD<\/span><\/p>\n\n\n\n\n\n
\u00a0<\/em><\/span><\/td>\nA<\/em><\/span><\/td>\nC<\/em><\/span><\/td>\n<\/tr>\n
T\u1ed5ng chi ph\u00ed<\/em><\/span><\/td>\n1.500<\/em><\/span><\/td>\n2.000<\/em><\/span><\/td>\n<\/tr>\n
T\u1ed5ng doanh thu<\/em><\/span><\/td>\n1.650<\/em><\/span><\/td>\n2.500<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Gi\u1ea3 s\u1eed C \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u1ec3 so s\u00e1nh v\u1edbi A v\u1ec1 t\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean t\u1ed5ng chi ph\u00ed.<\/span><\/p>\n

– T\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean t\u1ed5ng chi ph\u00ed c\u1ee7a A = (1.650 – 1.500): 1.500 = 10%<\/span><\/p>\n

– T\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean t\u1ed5ng chi ph\u00ed c\u1ee7a C = (2.500 – 2.000) : 2.000 = 25%<\/span><\/p>\n

Doanh nghi\u1ec7p A ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb ho\u1ea1t \u0111\u1ed9ng giao d\u1ecbch li\u00ean k\u1ebft theo t\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean t\u1ed5ng chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c 25% c\u1ee7a doanh nghi\u1ec7p C.<\/span><\/p>\n

2.3. T\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean t\u00e0i s\u1ea3n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/p>\n

T\u1ef7 su\u1ea5t n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh chi\u1ebfm t\u1ef7 tr\u1ecdng \u0111\u00e1ng k\u1ec3 trong t\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0 (v\u00ed d\u1ee5: c\u00e1c doanh nghi\u1ec7p trong ng\u00e0nh c\u00f4ng nghi\u1ec7p s\u1ea3n xu\u1ea5t, ng\u00e0nh khai th\u00e1c m\u1ecf).<\/span><\/p>\n

Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n l\u00e0 gi\u00e1 tr\u1ecb trung b\u00ecnh c\u1ed9ng c\u1ee7a s\u1ed1 d\u01b0 t\u00e0i s\u1ea3n \u0111\u1ea7u k\u1ef3 v\u00e0 s\u1ed1 d\u01b0 t\u00e0i s\u1ea3n cu\u1ed1i k\u1ef3, bao g\u1ed3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng, kh\u00f4ng bao g\u1ed3m c\u00e1c t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, g\u00f3p v\u1ed1n li\u00ean doanh li\u00ean k\u1ebft (v\u00ed d\u1ee5: mua c\u00f4ng tr\u00e1i, mua c\u1ed5 ph\u1ea7n).<\/span><\/p>\n

V\u00ed d\u1ee5 2: <\/em><\/strong><\/span><\/p>\n

– N l\u00e0 c\u00f4ng ty con t\u1ea1i Vi\u1ec7t Nam c\u1ee7a t\u1eadp \u0111o\u00e0n P chuy\u00ean s\u1ea3n xu\u1ea5t r\u01b0\u1ee3u g\u1ea1o. C\u00f4ng ty m\u1eb9 cung c\u1ea5p ph\u1ea7n l\u1edbn c\u00e1c y\u1ebfu t\u1ed1 s\u1ea3n xu\u1ea5t \u0111\u1ea7u v\u00e0o v\u00e0 bao ti\u00eau to\u00e0n b\u1ed9 s\u1ea3n ph\u1ea9m \u0111\u1ea7u ra. Trong n\u0103m 200x doanh nghi\u1ec7p N c\u00f3 t\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean t\u00e0i s\u1ea3n l\u00e0 3%.<\/span><\/p>\n

– V l\u00e0 m\u1ed9t c\u00f4ng ty \u0111\u1ed9c l\u1eadp chuy\u00ean s\u1ea3n xu\u1ea5t \u0111\u1ed3 u\u1ed1ng c\u00e1c lo\u1ea1i trong \u0111\u00f3 c\u00f3 c\u00e1c ph\u00e2n x\u01b0\u1edfng s\u1ea3n xu\u1ea5t r\u01b0\u1ee3u g\u1ea1o, bia v\u00e0 \u0111\u1ed3 u\u1ed1ng c\u00f3 ga kh\u00e1c. Trong n\u0103m 200x, c\u00f4ng ty V c\u00f3 t\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean t\u00e0i s\u1ea3n to\u00e0n c\u00f4ng ty l\u00e0 7%, trong \u0111\u00f3 t\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean t\u00e0i s\u1ea3n c\u1ee7a ph\u00e2n x\u01b0\u1edfng s\u1ea3n xu\u1ea5t r\u01b0\u1ee3u g\u1ea1o l\u00e0 7,5%.<\/span><\/p>\n

Gi\u1ea3 s\u1eed V \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u1ec3 so s\u00e1nh v\u1edbi N v\u1ec1 t\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean t\u00e0i s\u1ea3n, nh\u01b0 v\u1eady N s\u1ebd ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh thu nh\u1eadp ch\u1ecbu thu\u1ebf theo t\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean t\u00e0i s\u1ea3n l\u00e0 7,5%.<\/span><\/p>\n

3. Doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn m\u1ed9t trong c\u00e1c t\u1ef7 su\u1ea5t sinh l\u1eddi n\u00eau tr\u00ean \u0111\u1ec3 so s\u00e1nh t\u1ef7 su\u1ea5t sinh l\u1eddi c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi t\u1ef7 su\u1ea5t sinh l\u1eddi c\u1ee7a giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng m\u1ed9t ho\u1eb7c nhi\u1ec1u t\u1ef7 su\u1ea5t sinh l\u1eddi kh\u00e1c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 b\u1ed5 tr\u1ee3 ki\u1ec3m tra t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a t\u1ef7 su\u1ea5t sinh l\u1eddi \u0111\u00e3 ch\u1ecdn. <\/strong><\/span><\/p>\n

Vi\u1ec7c l\u1ef1a ch\u1ecdn t\u1ef7 su\u1ea5t sinh l\u1eddi \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean doanh thu thu\u1ea7n, chi ph\u00ed ho\u1eb7c t\u00e0i s\u1ea3n ph\u1ee5 thu\u1ed9c v\u00e0o b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a giao d\u1ecbch. (Xem Ph\u1ee5 l\u1ee5c 2-GCN\/CC, Ph\u1ea7n B.3 Th\u00f4ng t\u01b0 66\/2010\/TT-BTC<\/strong>\u00a0v\u1ec1 c\u00e1c c\u00f4ng th\u1ee9c t\u00ednh t\u1ef7 su\u1ea5t sinh l\u1eddi \u0111\u1ec3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh l\u1ee3i nhu\u1eadn).<\/span><\/p>\n

V\u00ed d\u1ee5 3: <\/em><\/strong><\/span><\/p>\n

– Gi\u1ea3 s\u1eed doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u1edf kh\u00e2u b\u00e1n s\u1ea3n ph\u1ea9m th\u00ec kh\u00f4ng s\u1eed d\u1ee5ng t\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean doanh thu thu\u1ea7n do s\u1ed1 li\u1ec7u doanh thu t\u1eeb giao d\u1ecbch li\u00ean k\u1ebft \u0111ang thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n

– Gi\u1ea3 s\u1eed doanh nghi\u1ec7p cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec kh\u00f4ng s\u1eed d\u1ee5ng t\u1ef7 su\u1ea5t thu nh\u1eadp thu\u1ea7n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean t\u00e0i s\u1ea3n.<\/span><\/p>\n

4. T\u1ef7 su\u1ea5t sinh l\u1eddi c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c so v\u1edbi t\u1ef7 su\u1ea5t sinh l\u1eddi ph\u00f9 h\u1ee3p nh\u1ea5t thu\u1ed9c bi\u00ean \u0111\u1ed9 gi\u00e1 th\u1ecb tr\u01b0\u1eddng chu\u1ea9n \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<\/strong><\/span><\/p>\n

5. \u0110\u1ed1i v\u1edbi ph\u01b0\u01a1ng ph\u00e1p n\u00e0y.<\/strong><\/span><\/p>\n

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,<\/strong> 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.<\/span><\/p>\n

6. Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng v\u1edbi m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/strong><\/span><\/p>\n

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 sinh l\u1eddi;<\/span><\/p>\n

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 sinh l\u1eddi 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<\/strong><\/span><\/p>\n

7. C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn t\u1ef7 su\u1ea5t sinh l\u1eddi nh\u01b0:<\/strong><\/span><\/p>\n

a) C\u00e1c y\u1ebfu t\u1ed1 v\u1ec1 t\u00e0i s\u1ea3n, v\u1ed1n v\u00e0 chi ph\u00ed s\u1eed d\u1ee5ng cho vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng ch\u00ednh c\u1ee7a doanh nghi\u1ec7p (v\u00ed d\u1ee5: s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn tr\u00ean c\u01a1 s\u1edf s\u1eed d\u1ee5ng m\u00e1y m\u00f3c do doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 c\u00f3 kh\u1ea3 n\u0103ng thu l\u1ee3i nhu\u1eadn cao h\u01a1n so v\u1edbi vi\u1ec7c s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn tr\u00ean c\u01a1 s\u1edf s\u1eed d\u1ee5ng m\u00e1y m\u00f3c do c\u01a1 s\u1edf kh\u00e1c cho thu\u00ea \u0111\u1ec3 gia c\u00f4ng);<\/span><\/p>\n

b) T\u00ednh ch\u1ea5t ng\u00e0nh ngh\u1ec1 ho\u1ea1t \u0111\u1ed9ng, nh\u00f3m s\u1ea3n ph\u1ea9m v\u00e0 c\u00f4ng \u0111o\u1ea1n s\u1ea3n xu\u1ea5t ho\u1eb7c ti\u00eau th\u1ee5 (v\u00ed d\u1ee5: th\u00e0nh ph\u1ea9m \u0111\u01b0\u1ee3c l\u00e0m t\u1eeb nguy\u00ean v\u1eadt li\u1ec7u th\u00f4 ho\u1eb7c t\u1eeb b\u00e1n th\u00e0nh ph\u1ea9m);<\/span><\/p>\n

c) Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 c\u01a1 c\u1ea5u chi ph\u00ed c\u1ee7a s\u1ea3n ph\u1ea9m (v\u00ed d\u1ee5: s\u1ea3n ph\u1ea9m \u0111ang trong giai \u0111o\u1ea1n kh\u1ea5u hao nhanh so v\u1edbi kh\u1ea5u hao th\u00f4ng th\u01b0\u1eddng).<\/span><\/p>\n

8. Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh l\u1ee3i nhu\u1eadn l\u00e0 ph\u01b0\u01a1ng ph\u00e1p m\u1edf r\u1ed9ng c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i v\u00e0 ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i. <\/strong><\/span><\/p>\n

Do \u0111\u00f3, ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh l\u1ee3i nhu\u1eadn th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u01b0 \u0111\u00e3 n\u00eau t\u1ea1i c\u00e1c Ti\u1ebft 2.2.7 \u0110i\u1ec3m 2.2 v\u00e0 Ti\u1ebft 2.3.7 \u0110i\u1ec3m 2.3 Kho\u1ea3n 2 \u0110i\u1ec1u 5 Ph\u1ea7n B Th\u00f4ng t\u01b0 66\/2010\/TT-BTC.<\/strong><\/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><\/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>\u00a0gi\u00e1 b\u00e1n l\u1ea1<\/strong><\/a>i <\/a>\u00a0<\/strong><\/span><\/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><\/a><\/span><\/p>\n

Chuy\u1ec3n 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 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\u00e1<\/strong>p<\/strong>\u00a0t\u00e1ch l\u1ee3<\/strong>i nhu\u1ead<\/strong>n\u00a0<\/strong><\/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.<\/p>\n","protected":false},"author":7,"featured_media":14981,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1844],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14817"}],"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=14817"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14817\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/14981"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14817"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14817"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}