{"id":14828,"date":"2015-10-03T07:02:40","date_gmt":"2015-10-03T07:02:40","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=14828"},"modified":"2015-10-05T09:45:47","modified_gmt":"2015-10-05T09:45:47","slug":"chuyen-gia-bien-phap-van-dung-so-lieu-giua-cac-ky-xac-dinh-gia-thi-truong-voi-truong-hop-dac-biet","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=14828","title":{"rendered":"Chuy\u1ec3n gi\u00e1 – Bi\u1ec7n ph\u00e1p v\u1eadn d\u1ee5ng s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c k\u1ef3 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1edfng v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t"},"content":{"rendered":"

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

Tr\u01b0\u1eddng h\u1ee3p do t\u00ednh \u0111\u1eb7c th\u00f9 ho\u1eb7c duy nh\u1ea5t c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 l\u1ef1a ch\u1ecdn \u0111\u01b0\u1ee3c giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u1ec3 so s\u00e1nh theo c\u00e1c h\u01b0\u1edbng d\u1eabn v\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng, doanh nghi\u1ec7p ph\u1ea3i gi\u1ea3i tr\u00ecnh l\u00fd do (bao g\u1ed3m c\u1ea3 c\u00e1c th\u00f4ng tin v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p) v\u00e0 th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c bi\u1ec7n ph\u00e1p . K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft:\u00a0Chuy\u1ec3n gi\u00e1 – Bi\u1ec7n ph\u00e1p v\u1eadn d\u1ee5ng s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c k\u1ef3 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1edfng v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t<\/span><\/p>\n

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

Doanh nghi\u1ec7p v\u1eadn d\u1ee5ng c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft t\u01b0\u01a1ng \u0111\u01b0\u01a1ng \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng theo c\u00e1c h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y gi\u1eefa c\u00e1c k\u1ef3 (kh\u00f4ng qu\u00e1 5 n\u0103m t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft), l\u1eadp h\u1ed3 s\u01a1 ph\u00e2n t\u00edch so s\u00e1nh 4 ti\u00eau th\u1ee9c \u1ea3nh h\u01b0\u1edfng gi\u1eefa c\u00e1c giao d\u1ecbch, \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu v\u00e0 s\u1eed d\u1ee5ng c\u00e1c c\u0103n c\u1ee9 kh\u00e1ch quan \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c gi\u00e1 tr\u1ecb kinh t\u1ebf theo th\u1eddi gian.<\/span><\/p>\n

V\u00ed d\u1ee5 1:<\/strong><\/em> t\u1ef7 l\u1ec7 t\u0103ng gi\u00e1 b\u00ecnh qu\u00e2n, t\u1ef7 l\u1ec7 l\u00e3i su\u1ea5t, t\u1ef7 l\u1ec7 l\u1ea1m ph\u00e1t, t\u0103ng tr\u01b0\u1edfng kinh t\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c gi\u00e1 s\u1ea3n ph\u1ea9m, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p ho\u1eb7c t\u1ef7 su\u1ea5t sinh l\u1eddi ph\u00f9 h\u1ee3p c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3 k\u00ea khai n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

V\u00ed d\u1ee5 2:<\/strong> Doanh nghi\u1ec7p A l\u00e0 doanh nghi\u1ec7p 100% v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i v\u00e0 l\u00e0 doanh nghi\u1ec7p duy nh\u1ea5t khai th\u00e1c ch\u1ebf bi\u1ebfn qu\u1eb7ng kim lo\u1ea1i X t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 xu\u1ea5t kh\u1ea9u c\u00f3 c\u00e1c th\u00f4ng tin sau:<\/em><\/span><\/p>\n

– Trong n\u0103m 2xx1, doanh nghi\u1ec7p A th\u1ef1c hi\u1ec7n c\u1ea3 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch \u0111\u1ed9c l\u1eadp. \u0110\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p A \u0111\u00e3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 s\u1ea3n ph\u1ea9m l\u00e0 800 USD\/t\u1ea5n qu\u1eb7ng c\u00f3 h\u00e0m l\u01b0\u1ee3ng kim lo\u1ea1i X 35%.<\/span><\/p>\n

– Trong n\u0103m 2xx2, doanh nghi\u1ec7p A xu\u1ea5t kh\u1ea9u 100% s\u1ea3n ph\u1ea9m cho c\u00f4ng ty m\u1eb9 (kh\u00f4ng c\u00f3 giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u1ec3 so s\u00e1nh; gi\u00e1 th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf v\u1ec1 qu\u1eb7ng kim lo\u1ea1i X trong n\u0103m 2xx2 t\u0103ng 20% so v\u1edbi n\u0103m 2xx1; c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn m\u1ee9c gi\u00e1 s\u1ea3n ph\u1ea9m (h\u00e0m l\u01b0\u1ee3ng kim lo\u1ea1i, \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng, thanh to\u00e1n\u2026) kh\u00f4ng thay \u0111\u1ed5i.<\/span><\/p>\n

Nh\u01b0 v\u1eady, doanh nghi\u1ec7p A th\u1ef1c hi\u1ec7n k\u00ea khai t\u00ednh thu\u1ebf n\u0103m 2xx2 theo doanh thu t\u1eeb gi\u00e1 b\u00e1n qu\u1eb7ng kim lo\u1ea1i X v\u1edbi \u0111\u01a1n gi\u00e1 kh\u00f4ng th\u1ea5p h\u01a1n 960 USD\/t\u1ea5n (= 800 USD\/t\u1ea5n x 120%).<\/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\u1ec3n gi\u00e1 – Bi\u1ec7n ph\u00e1p t\u1ed5ng h\u1ee3p x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1edfng v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t<\/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>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\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":"

Tr\u01b0\u1eddng h\u1ee3p do t\u00ednh \u0111\u1eb7c th\u00f9 ho\u1eb7c duy nh\u1ea5t c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 l\u1ef1a ch\u1ecdn \u0111\u01b0\u1ee3c giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u1ec3 so s\u00e1nh theo c\u00e1c h\u01b0\u1edbng d\u1eabn v\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/p>\n","protected":false},"author":7,"featured_media":14978,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1842],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14828"}],"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=14828"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14828\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/14978"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14828"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14828"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}