{"id":14824,"date":"2015-10-03T06:53:01","date_gmt":"2015-10-03T06:53:01","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=14824"},"modified":"2015-10-05T09:46:29","modified_gmt":"2015-10-05T09:46:29","slug":"chuyen-gia-xac-dinh-gia-thi-truong-bang-phuong-phap-tach-loi-nhuan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=14824","title":{"rendered":"Chuy\u1ec3n gi\u00e1 – X\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p t\u00e1ch l\u1ee3i nhu\u1eadn"},"content":{"rendered":"

\"thue\"<\/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 t\u00e1ch l\u1ee3i nhu\u1eadn . 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 t\u00e1ch 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 t\u00e1ch l\u1ee3i nhu\u1eadn d\u1ef1a v\u00e0o l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c t\u1eeb m\u1ed9t giao d\u1ecbch li\u00ean k\u1ebft t\u1ed5ng h\u1ee3p do nhi\u1ec1u doanh nghi\u1ec7p li\u00ean k\u1ebft th\u1ef1c hi\u1ec7n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn th\u00edch h\u1ee3p cho t\u1eebng doanh nghi\u1ec7p li\u00ean k\u1ebft \u0111\u00f3 theo c\u00e1ch c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp th\u1ef1c hi\u1ec7n ph\u00e2n chia l\u1ee3i nhu\u1eadn trong c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/span><\/p>\n

Giao d\u1ecbch li\u00ean k\u1ebft t\u1ed5ng h\u1ee3p do nhi\u1ec1u doanh nghi\u1ec7p li\u00ean k\u1ebft tham gia l\u00e0 giao d\u1ecbch mang t\u00ednh ch\u1ea5t \u0111\u1eb7c th\u00f9, duy nh\u1ea5t, bao g\u1ed3m nhi\u1ec1u giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 li\u00ean quan ch\u1eb7t ch\u1ebd v\u1edbi nhau v\u1ec1 c\u00e1c s\u1ea3n ph\u1ea9m \u0111\u1ed9c quy\u1ec1n ho\u1eb7c c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft kh\u00e9p k\u00edn gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft c\u00f3 li\u00ean quan.<\/span><\/p>\n

2. Ph\u01b0\u01a1ng ph\u00e1p t\u00e1ch l\u1ee3i nhu\u1eadn c\u00f3 2 c\u00e1ch t\u00ednh:<\/span><\/p>\n

2.1. C\u00e1ch t\u00ednh th\u1ee9 nh\u1ea5t: ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn cho t\u1eebng b\u00ean li\u00ean k\u1ebft tr\u00ean c\u01a1 s\u1edf chi ph\u00ed \u0111\u00f3ng g\u00f3p; theo \u0111\u00f3, l\u1ee3i nhu\u1eadn c\u1ee7a m\u1ed7i doanh nghi\u1ec7p li\u00ean k\u1ebft tham gia trong giao d\u1ecbch \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf ph\u00e2n b\u1ed5 t\u1ed5ng l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c t\u1eeb giao d\u1ecbch li\u00ean k\u1ebft t\u1ed5ng h\u1ee3p theo t\u1ef7 l\u1ec7 chi ph\u00ed \u0111\u00f3ng g\u00f3p th\u1ef1c t\u1ebf trong giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p \u0111\u00f3 trong t\u1ed5ng chi ph\u00ed th\u1ee9c t\u1ebf \u0111\u1ec3 t\u1ea1o ra s\u1ea3n ph\u1ea9m cu\u1ed1i c\u00f9ng (Xem Ph\u1ee5 l\u1ee5c 2-GCN\/CC, Ph\u1ea7n B.4 Th\u00f4ng t\u01b0 66\/2010\/TT-BTC<\/strong>\u00a0v\u1ec1 c\u00f4ng th\u1ee9c ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn theo t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p).<\/span><\/p>\n

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

Doanh nghi\u1ec7p A t\u1ea1i Vi\u1ec7t Nam v\u00e0 doanh nghi\u1ec7p B t\u1ea1i n\u01b0\u1edbc ngo\u00e0i c\u00f3 m\u1ed9t s\u1ed1 th\u00f4ng tin sau:<\/span><\/p>\n

– C\u1ea3 hai c\u00f4ng ty \u0111\u1ec1u l\u00e0 c\u00e1c c\u00f4ng ty th\u00e0nh vi\u00ean c\u1ee7a t\u1eadp \u0111o\u00e0n T s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

– C\u1ea3 hai c\u00f4ng ty tham gia v\u00e0o s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m m\u1edbi l\u00e0 ti vi m\u00e0n h\u00ecnh tinh th\u1ec3 l\u1ecfng.<\/span><\/p>\n

– A ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi\u1ebft k\u1ebf, s\u1ea3n xu\u1ea5t v\u1ecf m\u00e1y v\u00e0 \u0111\u00e8n h\u00ecnh \u0111\u1ec3 chuy\u1ec3n cho B l\u1eafp r\u00e1p v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn kh\u00e1c (c\u00e0i \u0111\u1eb7t c\u00e1c m\u1ea1ch v\u00f2ng, ch\u00edp \u0111i\u1ec7n t\u1eed …) do B s\u00e1ng ch\u1ebf v\u00e0 s\u1ea3n xu\u1ea5t. Ti vi m\u00e0n h\u00ecnh tinh th\u1ec3 l\u1ecfng th\u00e0nh ph\u1ea9m \u0111\u01b0\u1ee3c b\u00e1n cho C l\u00e0 nh\u00e0 ph\u00e2n ph\u1ed1i \u0111\u1ed9c l\u1eadp v\u1edbi gi\u00e1 l\u00e0 550 USD.<\/span><\/p>\n

– T\u1ed5ng gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m do A giao cho B l\u00e0 300 USD. B b\u1ecf ra chi ph\u00ed \u0111\u1ec3 s\u1ea3n xu\u1ea5t ti\u1ebfp theo l\u00e0 150 USD.<\/span><\/p>\n

L\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho A \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/span><\/p>\n

[(550 – (300 + 150)) : 450] x 300 = 66,66 USD2.2. C\u00e1ch t\u00ednh th\u1ee9 hai: ph\u00e2n chia l\u1ee3i nhu\u1eadn theo 2 b\u01b0\u1edbc nh\u01b0 sau:<\/span><\/p>\n

2.2.1. B\u01b0\u1edbc th\u1ee9 nh\u1ea5t: ph\u00e2n chia l\u1ee3i nhu\u1eadn c\u01a1 b\u1ea3n: m\u1ed7i doanh nghi\u1ec7p tham gia giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c nh\u1eadn ph\u1ea7n l\u1ee3i nhu\u1eadn c\u01a1 b\u1ea3n t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh. Ph\u1ea7n l\u1ee3i nhu\u1eadn c\u01a1 b\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb l\u1ee3i nhu\u1eadn c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft t\u1ed5ng h\u1ee3p m\u00e0 doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c do th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh v\u00e0 ch\u01b0a t\u00ednh \u0111\u1ebfn c\u00e1c y\u1ebfu t\u1ed1 \u0111\u1eb7c th\u00f9 v\u00e0 duy nh\u1ea5t (v\u00ed d\u1ee5 \u0111\u1ed9c quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh ho\u1eb7c quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7).<\/span><\/p>\n

Ph\u1ea7n l\u1ee3i nhu\u1eadn c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p ho\u1eb7c t\u1ef7 su\u1ea5t sinh l\u1eddi t\u01b0\u01a1ng \u1ee9ng 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 ho\u1eb7c t\u1ef7 su\u1ea5t sinh l\u1eddi theo h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00e1c \u0110i\u1ec3m 2.2, 2.3, 2.4 Kho\u1ea3n 2 \u0110i\u1ec1u 5 Ph\u1ea7n B Th\u00f4ng t\u01b0 66\/2010\/TT-BTC.<\/strong><\/span><\/p>\n

2.2.2. B\u01b0\u1edbc th\u1ee9 hai: ph\u00e2n chia l\u1ee3i nhu\u1eadn ph\u1ee5 tr\u1ed9i: m\u1ed7i doanh nghi\u1ec7p tham gia giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c nh\u1eadn ti\u1ebfp ph\u1ea7n l\u1ee3i nhu\u1eadn ph\u1ee5 tr\u1ed9i t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ef7 l\u1ec7 \u0111\u00f3ng g\u00f3p t\u1ea1o ra t\u1ed5ng l\u1ee3i nhu\u1eadn ph\u1ee5 tr\u1ed9i (t\u1ee9c l\u00e0 t\u1ed5ng l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c tr\u1eeb (-) t\u1ed5ng l\u1ee3i nhu\u1eadn c\u01a1 b\u1ea3n \u0111\u00e3 ph\u00e2n chia \u1edf b\u01b0\u1edbc th\u1ee9 nh\u1ea5t) c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft t\u1ed5ng h\u1ee3p. Ph\u1ea7n l\u1ee3i nhu\u1eadn ph\u1ee5 tr\u1ed9i n\u00e0y ph\u1ea3n \u00e1nh l\u1ee3i nhu\u1eadn c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft t\u1ed5ng h\u1ee3p m\u00e0 doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c ngo\u00e0i ph\u1ea7n l\u1ee3i nhu\u1eadn c\u01a1 b\u1ea3n nh\u1edd c\u00e1c y\u1ebfu t\u1ed1 \u0111\u1eb7c th\u00f9 v\u00e0 duy nh\u1ea5t.<\/span><\/p>\n

Ph\u1ea7n l\u1ee3i nhu\u1eadn ph\u1ee5 tr\u1ed9i c\u1ee7a m\u1ed7i doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng t\u1ed5ng l\u1ee3i nhu\u1eadn ph\u1ee5 tr\u1ed9i thu \u0111\u01b0\u1ee3c t\u1eeb giao d\u1ecbch li\u00ean k\u1ebft t\u1ed5ng h\u1ee3p nh\u00e2n v\u1edbi (x) t\u1ef7 l\u1ec7 \u0111\u00f3ng g\u00f3p c\u00e1c chi ph\u00ed ho\u1eb7c t\u00e0i s\u1ea3n d\u01b0\u1edbi \u0111\u00e2y c\u1ee7a m\u1ed7i doanh nghi\u1ec7p:<\/span><\/p>\n

a. Chi ph\u00ed nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m;<\/span><\/p>\n

b. Gi\u00e1 tr\u1ecb (sau khi \u0111\u00e3 tr\u1eeb kh\u1ea5u hao) c\u1ee7a t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh ho\u1eb7c quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t, kinh doanh s\u1ea3n ph\u1ea9m.<\/span><\/p>\n

Chi ph\u00ed nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n, gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf gi\u00e1 th\u1ecb tr\u01b0\u1eddng (theo c\u00e1c ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y) ho\u1eb7c chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00f3ng g\u00f3p c\u1ee7a m\u1ed7i b\u00ean ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi chi ph\u00ed ho\u1eb7c t\u00e0i s\u1ea3n.<\/span><\/p>\n

V\u00ed d\u1ee5:<\/strong> C\u00f4ng ty H v\u00e0 M l\u00e0 hai c\u00f4ng ty c\u00f9ng m\u1ed9t t\u1eadp \u0111o\u00e0n s\u1ea3n xu\u1ea5t \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng, trong \u0111\u00f3 H ch\u1ebf t\u1ea1o c\u00e1c c\u1ee5m linh ki\u1ec7n v\u00e0 M l\u1eafp r\u00e1p, c\u00e0i \u0111\u1eb7t ph\u1ea7n m\u1ec1m ho\u00e0n ch\u1ec9nh \u0111\u1ec3 b\u00e1n cho c\u00e1c nh\u00e0 ph\u00e2n ph\u1ed1i \u0111\u1ed9c l\u1eadp. S\u1ed1 li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p H v\u00e0 M li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft v\u1ec1 s\u1ea3n xu\u1ea5t \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng nh\u01b0 sau:<\/em><\/span><\/p>\n

\u0110\u01a1n v\u1ecb t\u00ednh: ngh\u00ecn USD<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n
Ch\u1ec9 ti\u00eau<\/span><\/td>\nH<\/span><\/td>\nM<\/span><\/td>\n<\/tr>\n
Doanh thu thu\u1ea7n<\/span><\/td>\n200<\/span><\/td>\n500<\/span><\/td>\n<\/tr>\n
Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n g\u1ed3m:<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
– Chi ph\u00ed mua nguy\u00ean v\u1eadt li\u1ec7u \u0111\u1ea7u v\u00e0o<\/span><\/td>\n100<\/span><\/td>\n200<\/span><\/td>\n<\/tr>\n
– C\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t<\/span><\/td>\n50<\/span><\/td>\n150<\/span><\/td>\n<\/tr>\n
Chi ph\u00ed nghi\u00ean c\u1ee9u, ph\u00e1t tri\u1ec3n (R&D)<\/span><\/td>\n30<\/span><\/td>\n50<\/span><\/td>\n<\/tr>\n
Chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 qu\u1ea3n l\u00fd chung<\/span><\/td>\n10<\/span><\/td>\n50<\/span><\/td>\n<\/tr>\n
L\u1ee3i nhu\u1eadn<\/span><\/td>\n10<\/span><\/td>\n50<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u00e1ch t\u00ednh l\u1ee3i nhu\u1eadn c\u1ee7a H v\u00e0 M theo ph\u01b0\u01a1ng ph\u00e1p t\u00e1ch l\u1ee3i nhu\u1eadn:<\/span><\/p>\n

B\u01b0\u1edbc 1: ph\u00e2n chia l\u1ee3i nhu\u1eadn c\u01a1 b\u1ea3n<\/span><\/p>\n

– T\u00ednh l\u1ea1i s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ed5ng h\u1ee3p:<\/span><\/p>\n

\u0110\u01a1n v\u1ecb t\u00ednh: ngh\u00ecn USD<\/span><\/p>\n\n\n\n\n\n\n\n\n
Ch\u1ec9 ti\u00eau<\/span><\/td>\nS\u1ed1 ti\u1ec1n<\/span><\/td>\n<\/tr>\n
Doanh thu thu\u1ea7n<\/span><\/td>\n500<\/span><\/td>\n<\/tr>\n
Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/td>\n300<\/span><\/td>\n<\/tr>\n
Chi ph\u00ed nghi\u00ean c\u1ee9u, ph\u00e1t tri\u1ec3n (R&D)<\/span><\/td>\n80<\/span><\/td>\n<\/tr>\n
Chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 qu\u1ea3n l\u00fd chung<\/span><\/td>\n60<\/span><\/td>\n<\/tr>\n
L\u1ee3i nhu\u1eadn<\/span><\/td>\n60<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

– Gi\u1ea3 s\u1eed \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 th\u00e0nh theo gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a H l\u00e0 10% v\u00e0 M l\u00e0 8% theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft 2.3 \u0110i\u1ec1u 5 Ph\u1ea7n B c\u1ee7a Th\u00f4ng t\u01b0 66\/2010\/TT-BTC<\/strong><\/span><\/p>\n

-T\u00ednh l\u1ee3i nhu\u1eadn c\u1ee7a H v\u00e0 M theo c\u00f4ng th\u1ee9c:<\/span><\/p>\n

L\u1ee3i nhu\u1eadn = t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p X gi\u00e1 th\u00e0nh<\/span><\/p>\n

Gi\u00e1 th\u00e0nh to\u00e0n b\u1ed9 = gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n + chi ph\u00ed R &D + chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 qu\u1ea3n l\u00fd chung<\/span><\/p>\n

+ L\u1ee3i nhu\u1eadn c\u1ee7a H = 10% X (100 + 50 + 30 + 10) = 19 ngh\u00ecn USD<\/span><\/p>\n

+ L\u1ee3i nhu\u1eadn c\u1ee7a M = 8% X (300 + 80 + 60 -190) = 20 ngh\u00ecn USD<\/span><\/p>\n

L\u1ee3i nhu\u1eadn ph\u1ee5 tr\u1ed9i sau khi ph\u00e2n chia l\u1ee3i nhu\u1eadn c\u01a1 b\u1ea3n: 60 – 19 – 20 = 21 ngh\u00ecn USD<\/span><\/p>\n

B\u01b0\u1edbc 2: Ph\u00e2n chia l\u1ee3i nhu\u1eadn ph\u1ee5 tr\u1ed9i d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 \u0111\u00f3ng g\u00f3p chi ph\u00ed R&D<\/span><\/p>\n

– T\u00ednh t\u1ef7 tr\u1ecdng \u0111\u00f3ng g\u00f3p chi ph\u00ed R&D c\u1ee7a m\u1ed7i b\u00ean:<\/span><\/p>\n

+ H = 30\/80 100% = 37,5%<\/span><\/p>\n

+ M = 100% – 37,5% = 62,5%<\/span><\/p>\n

– T\u00ednh ph\u1ea7n l\u1ee3i nhu\u1eadn ph\u1ee5 tr\u1ed9i c\u1ee7a H v\u00e0 M:<\/span><\/p>\n

+ H: 21 X 37,5% = 8,87 ngh\u00ecn USD<\/span><\/p>\n

+ M: 21 – 8,87 = 12,13 ngh\u00ecn USD<\/span><\/p>\n

K\u1ebft lu\u1eadn:<\/span><\/p>\n

– H th\u1ef1c hi\u1ec7n k\u00ea khai l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c t\u1eeb giao d\u1ecbch li\u00ean k\u1ebft l\u00e0: 19 + 8,87 = 27,87 ngh\u00ecn USD thay cho s\u1ed1 li\u1ec7u c\u0169 l\u00e0 10 ngh\u00ecn USD;<\/span><\/p>\n

– M th\u1ef1c hi\u1ec7n k\u00ea khai l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c t\u1eeb giao d\u1ecbch li\u00ean k\u1ebft l\u00e0: 20 + 12,13 = 32,13 ngh\u00ecn USD thay cho s\u1ed1 li\u1ec7u c\u0169 l\u00e0 50 ngh\u00ecn USD.<\/span><\/p>\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 66\/2010\/TT-BTC<\/strong> v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i, ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh l\u1ee3i nhu\u1eadn tu\u1ef3 t\u1eebng tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng ph\u00f9 h\u1ee3p v\u1edbi h\u01b0\u1edbng d\u1eabn t\u1ea1i Ti\u1ebft 2.5.2.2.1 \u0110i\u1ec3m 2.5 Kho\u1ea3n 2 \u0110i\u1ec1u 5 Ph\u1ea7n B Th\u00f4ng t\u01b0 66\/2010\/TT-BTC<\/strong><\/span><\/p>\n

4. Ph\u01b0\u01a1ng ph\u00e1p t\u00e1ch l\u1ee3i nhu\u1eadn th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean li\u00ean k\u1ebft c\u00f9ng tham gia nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m m\u1edbi ho\u1eb7c ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m l\u00e0 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u1ed9c quy\u1ec1n ho\u1eb7c c\u00e1c giao d\u1ecbch trong quy tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh chuy\u1ec3n ti\u1ebfp gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft t\u1eeb kh\u00e2u nguy\u00ean v\u1eadt li\u1ec7u \u0111\u1ebfn th\u00e0nh ph\u1ea9m cu\u1ed1i c\u00f9ng \u0111\u1ec3 l\u01b0u th\u00f4ng s\u1ea3n ph\u1ea9m g\u1eafn li\u1ec1n v\u1edbi vi\u1ec7c s\u1edf h\u1eefu ho\u1eb7c s\u1eed d\u1ee5ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 duy nh\u1ea5t.<\/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><\/a><\/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\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><\/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>\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. 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 t\u00e1ch l\u1ee3i nhu\u1eadn<\/p>\n","protected":false},"author":7,"featured_media":14980,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1843],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14824"}],"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=14824"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14824\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/14980"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14824"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14824"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}