{"id":14833,"date":"2015-10-03T07:13:03","date_gmt":"2015-10-03T07:13:03","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=14833"},"modified":"2015-10-05T09:45:35","modified_gmt":"2015-10-05T09:45:35","slug":"chuyen-gia-lua-chon-du-lieu-chung-tu","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=14833","title":{"rendered":"Chuy\u1ec3n gi\u00e1 – L\u1ef1a ch\u1ecdn d\u1eef li\u1ec7u, ch\u1ee9ng t\u1eeb"},"content":{"rendered":"

\"-huy\u1ec3n-gi\u00e1<\/h2>\n

Khi x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng, doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i c\u00f3 \u0111\u1ea9y \u0111\u1ee7 d\u1eef li\u1ec7u, ch\u1ee9ng t\u1eeb \u0111\u1ec3 ph\u00e2n t\u00edch. Nh\u1eefng d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb \u0111\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn, c\u00f3 ngu\u1ed3n g\u1ed1c xu\u1ea5t x\u1ee9 \u0111\u1ec3 c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 ki\u1ec3m tra, x\u00e1c minh. K\u1ebf to\u00e1n Centax<\/a> xin h\u01b0\u1edbng d\u1eabn c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft\u00a0Chuy\u1ec3n gi\u00e1 – L\u1ef1a ch\u1ecdn d\u1eef li\u1ec7u, ch\u1ee9ng t\u1eeb<\/span><\/p>\n

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

1. C\u00e1c d\u1eef li\u1ec7u, ch\u1ee9ng t\u1eeb v\u00e0 t\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m c\u0103n c\u1ee9 khi ph\u00e2n t\u00edch so s\u00e1nh ph\u1ea3i n\u00eau r\u00f5 ngu\u1ed3n g\u1ed1c xu\u1ea5t x\u1ee9 \u0111\u1ec3 c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 ki\u1ec3m tra, x\u00e1c minh. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng c\u00e1c th\u00f4ng tin, d\u1eef li\u1ec7u t\u1eeb c\u00e1c ngu\u1ed3n sau \u0111\u00e2y:<\/span><\/p>\n

a. Th\u00f4ng tin, d\u1eef li\u1ec7u do c\u00e1c c\u01a1 quan, ban, ng\u00e0nh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, c\u00e1c vi\u1ec7n nghi\u00ean c\u1ee9u, c\u00e1c hi\u1ec7p h\u1ed9i v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c chuy\u00ean ng\u00e0nh \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc c\u00f4ng nh\u1eadn v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m c\u00f4ng b\u1ed1 c\u00f4ng khai ho\u1eb7c cung c\u1ea5p theo y\u00eau c\u1ea7u;<\/span><\/p>\n

b. Th\u00f4ng tin, d\u1eef li\u1ec7u do c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c d\u1ecbch v\u1ee5 h\u00e0nh ngh\u1ec1 \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p ho\u1ea1t \u0111\u1ed9ng x\u00e1c nh\u1eadn ho\u1eb7c c\u00f4ng b\u1ed1 c\u00f4ng khai (v\u00ed d\u1ee5: c\u01a1 quan ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, c\u01a1 quan \u0111\u0103ng k\u00fd, \u0111\u0103ng ki\u1ec3m ch\u1ea5t l\u01b0\u1ee3ng, t\u1ed5 ch\u1ee9c ph\u00e2n lo\u1ea1i, \u0111\u00e1nh gi\u00e1 uy t\u00edn c\u00e1c doanh nghi\u1ec7p);<\/span><\/p>\n

c. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o \u0111\u1ea7u t\u01b0 th\u01b0\u1eddng ni\u00ean ho\u1eb7c \u0111\u1ecbnh k\u1ef3 c\u1ee7a c\u00e1c c\u00f4ng ty ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 c\u00f4ng khai theo c\u00e1c quy \u0111\u1ecbnh v\u00e0 \u0111i\u1ec1u l\u1ec7 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n;<\/span><\/p>\n

d. C\u00e1c d\u1eef li\u1ec7u, ch\u1ee9ng t\u1eeb v\u00e0 t\u00e0i li\u1ec7u v\u1ec1 giao d\u1ecbch kinh doanh ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch k\u00ea khai n\u1ed9p thu\u1ebf do doanh nghi\u1ec7p cung c\u1ea5p v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m.<\/span><\/p>\n

C\u00e1c d\u1eef li\u1ec7u, ch\u1ee9ng t\u1eeb v\u00e0 t\u00e0i li\u1ec7u c\u00f3 xu\u1ea5t x\u1ee9 t\u1eeb nh\u1eefng ngu\u1ed3n cung c\u1ea5p kh\u00f4ng ch\u00ednh th\u1ee9c ho\u1eb7c kh\u00f4ng r\u00f5 xu\u1ea5t x\u1ee9 ch\u1ec9 c\u00f3 t\u00ednh ch\u1ea5t tham kh\u1ea3o.<\/span><\/p>\n

2. Khi th\u1ef1c hi\u1ec7n l\u1ef1a ch\u1ecdn c\u00e1c giao d\u1ecbch \u0111\u1ec3 ph\u00e2n t\u00edch, so s\u00e1nh, t\u00ednh to\u00e1n c\u00e1c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p ho\u1eb7c c\u00e1c t\u1ef7 su\u1ea5t sinh l\u1eddi, c\u00e1c doanh nghi\u1ec7p ph\u1ea3i ph\u1ea3n \u00e1nh c\u00e1c d\u1eef li\u1ec7u d\u01b0\u1edbi d\u1ea1ng c\u00f3 th\u1ec3 so s\u00e1nh \u0111\u01b0\u1ee3c trong giai \u0111o\u1ea1n \u00edt nh\u1ea5t l\u00e0 3 n\u0103m t\u00e0i ch\u00ednh li\u00ean t\u1ee5c. \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 th\u1eddi gian t\u1ed3n t\u1ea1i d\u01b0\u1edbi 3 n\u0103m t\u00e0i ch\u00ednh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh mang t\u00ednh ch\u1ea5t th\u1eddi v\u1ee5 kh\u00f4ng di\u1ec5n ra trong c\u1ea3 n\u0103m th\u00ec gi\u1edbi h\u1ea1n th\u1eddi gian \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng theo giai \u0111o\u1ea1n th\u00e1ng, qu\u00fd ho\u1eb7c th\u1eddi v\u1ee5 c\u00f3 li\u00ean quan.<\/span><\/p>\n

3. Khi t\u00ednh to\u00e1n c\u00e1c s\u1ed1 t\u01b0\u01a1ng \u0111\u1ed1i (v\u00ed d\u1ee5: s\u1ed1 li\u1ec7u v\u1ec1 t\u1ef7 su\u1ea5t t\u00ednh theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%)) t\u1eeb c\u00e1c s\u1ed1 tuy\u1ec7t \u0111\u1ed1i, doanh nghi\u1ec7p l\u00e0m tr\u00f2n s\u1ed1 \u0111\u1ebfn ch\u1eef s\u1ed1 th\u1ee9 ba sau d\u1ea5u th\u1eadp ph\u00e2n. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 t\u01b0\u01a1ng \u0111\u1ed1i \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb c\u00e1c s\u1ed1 li\u1ec7u c\u00f4ng b\u1ed1 kh\u00f4ng c\u00f3 s\u1ed1 tuy\u1ec7t \u0111\u1ed1i \u0111i k\u00e8m v\u00e0 kh\u00f4ng s\u1eed d\u1ee5ng nguy\u00ean t\u1eafc l\u00e0m tr\u00f2n nh\u01b0 tr\u00ean th\u00ec l\u1ea5y theo s\u1ed1 li\u1ec7u \u0111\u00e3 c\u00f4ng b\u1ed1 \u0111\u00f3.<\/span><\/p>\n

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

– S\u1ed1 li\u1ec7u tuy\u1ec7t \u0111\u1ed1i s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p cho gi\u00e1 tr\u1ecb l\u00e0 5,2856% th\u00ec s\u1ed1 t\u01b0\u01a1ng \u0111\u1ed1i n\u00e0y \u0111\u01b0\u1ee3c l\u00e0m tr\u00f2n th\u00e0nh 5,286%.<\/span><\/p>\n

– S\u1ed1 c\u00f4ng b\u1ed1 v\u1ec1 t\u0103ng tr\u01b0\u1edfng kinh t\u1ebf l\u00e0 7,8% th\u00ec kh\u00f4ng th\u1ef1c hi\u1ec7n l\u00e0m tr\u00f2n s\u1ed1.<\/span><\/p>\n

– S\u1ed1 c\u00f4ng b\u1ed1 v\u1ec1 t\u1ef7 l\u1ec7 l\u00e3i su\u1ea5t l\u00e0 4,9854% th\u00ec \u0111\u01b0\u1ee3c l\u00e0m tr\u00f2n th\u00e0nh 4,985%.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam b\u00e0i :<\/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 –<\/strong>\u00a0<\/strong>Bi\u1ec7<\/strong>n ph\u00e1p v\u1ead<\/strong>n d\u1ee5<\/strong>ng s\u1ed1<\/strong> li\u1ec7<\/strong>u gi\u1eef<\/strong>a c\u00e1c k\u1ef3<\/strong>\u00a0<\/strong>x\u00e1c \u0111\u1ecb<\/strong>nh gi\u00e1 th\u1ecb<\/strong> tr\u01b0\u1edf<\/strong>ng v\u1edb<\/strong>i tr\u01b0\u1edd<\/strong>ng h\u1ee3<\/strong>p \u0111\u1eb7<\/strong>c bi\u1ec7<\/strong>t<\/strong><\/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><\/span><\/p>\n

Chuy\u1ec3n gi\u00e1 \u2013 L\u1ef1a ch\u1ecdn d\u1eef li\u1ec7u, ch\u1ee9ng t\u1eeb<\/a><\/span><\/p>\n

Chuy\u1ec3n gi\u00e1 \u2013 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<\/a><\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Khi x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng, doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i c\u00f3 \u0111\u1ea9y \u0111\u1ee7 d\u1eef li\u1ec7u, ch\u1ee9ng t\u1eeb \u0111\u1ec3 ph\u00e2n t\u00edch. Nh\u1eefng d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb \u0111\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn, c\u00f3 ngu\u1ed3n g\u1ed1c xu\u1ea5t x\u1ee9 \u0111\u1ec3 c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 ki\u1ec3m tra, x\u00e1c minh.<\/p>\n","protected":false},"author":7,"featured_media":14977,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1840,1841],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14833"}],"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=14833"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14833\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/14977"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14833"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14833"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}