{"id":31647,"date":"2019-02-13T02:37:11","date_gmt":"2019-02-13T02:37:11","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31647"},"modified":"2019-02-13T02:38:25","modified_gmt":"2019-02-13T02:38:25","slug":"thong-tu-41-2017-tt-btc-huong-dan-thuc-hien-mot-so-dieu-cua-nghi-dinh-so-20-2017-nd-cp-ngay-24-thang-02-nam-2017-cua-chinh-phu-quy-dinh-ve-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31647","title":{"rendered":"Th\u00f4ng t\u01b0 41\/2017\/TT-BTC h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP ng\u00e0y 24 th\u00e1ng 02 n\u0103m 2017 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft"},"content":{"rendered":"\n\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH
\n——-<\/strong><\/b><\/td>\n		C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/strong><\/b><\/td>\n<\/tr>\n
S\u1ed1: 41\/2017\/TT-BTC<\/td>\nH\u00e0 N\u1ed9i, ng\u00e0y 28 th\u00e1ng\u00a0<\/em>0<\/em>4 n\u0103m 2017<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

TH\u00d4NG T\u01af<\/strong><\/b><\/p>\n

H\u01af\u1edaNG D\u1eaaN TH\u1ef0C HI\u1ec6N M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A NGH\u1eca \u0110\u1ecaNH S\u1ed0 20\/2017\/N\u0110-CP NG\u00c0Y 24 TH\u00c1NG 02 N\u0102M 2017 C\u1ee6A CH\u00cdNH PH\u1ee6 QUY \u0110\u1ecaNH V\u1ec0 QU\u1ea2N L\u00dd THU\u1ebe \u0110\u1ed0I V\u1edaI DOANH NGHI\u1ec6P C\u00d3 GIAO D\u1ecaCH LI\u00caN K\u1ebeT<\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2006; Lu\u1eadt s\u1eeda \u0111\u1ed5<\/em>i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1<\/em>\u00a021\/2012\/QH13 ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2012;<\/em><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12 ng\u00e0y 03 th\u00e1ng 06 n\u0103m 2008; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5<\/em>\u00a0sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1<\/em>\u00a032\/2013\/QH1<\/em>3 ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2013;<\/em><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt s\u1eeda \u0111\u1ed5<\/em>i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf s\u1ed1<\/em>\u00a071\/2014\/QH13 ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014;<\/em><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12 th\u00e1ng 2 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf;<\/em><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP ng\u00e0y 24 th\u00e1ng 02 n\u0103m 2011 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft;<\/em><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 215\/2013\/N\u0110-CP ng\u00e0y 23 th\u00e1<\/em>ng<\/em>\u00a012 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 qu<\/em>y \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, qu<\/em>y\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/em><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf,<\/em><\/p>\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP ng\u00e0y 24 th\u00e1ng 02 n\u0103m 2017 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft (sau \u0111\u00e2y vi\u1ebft t\u1eaft l\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP) nh\u01b0 sau:<\/em><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1<\/strong><\/b>m vi\u00a0<\/strong><\/b>\u0111i\u1ec1u ch\u1ec9nh<\/strong><\/b><\/p>\n

Th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n t\u00edch so s\u00e1nh, l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, k\u00ea khai th\u00f4ng tin, l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 \u00e1p d\u1ee5ng quy \u0111\u1ecbnh mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP.<\/p>\n

\u0110i\u1ec1u 2. Ph\u00e2n t\u00edch so s\u00e1nh, l\u1ef1<\/strong><\/b>a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u1ec3 so s\u00e1nh, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebf<\/strong><\/b>t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP<\/strong><\/b><\/p>\n

    \n
  1. B\u1ea3n ch\u1ea5t giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh, \u0111\u1ed1i chi\u1ebfu gi\u1eefa h\u1ee3p \u0111\u1ed3ng ph\u00e1p l\u00fd ho\u1eb7c v\u0103n b\u1ea3n, th\u1ecfa thu\u1eadn giao d\u1ecbch c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft v\u1edbi th\u1ef1c ti\u1ec5n th\u1ef1c hi\u1ec7n c\u1ee7a c\u00e1c b\u00ean theo quy \u0111\u1ecbnh t\u1ea1ikho\u1ea3n 1 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP\u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u01b0 sau:<\/li>\n
  2. a) Thu th\u1eadp th\u00f4ng tin, x\u00e1c \u0111\u1ecbnh b\u1ea3n ch\u1ea5t c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft, quan h\u1ec7 kinh t\u1ebf, th\u01b0\u01a1ng m\u1ea1i, t\u00e0i ch\u00ednh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i c\u00e1c h\u1ee3p \u0111\u1ed3ng (bao g\u1ed3m ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng, h\u1ee3p \u0111\u1ed3ng s\u1eeda \u0111\u1ed5i k\u00e8m theo) ho\u1eb7c v\u0103n b\u1ea3n, th\u1ecfa thu\u1eadn v\u1edbi b\u00ean li\u00ean k\u1ebft \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5, quy\u1ec1n l\u1ee3i v\u00e0tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c b\u00ean k\u00fd k\u1ebft.<\/li>\n
  3. b) Ph\u00e2n t\u00edch th\u1ef1c ti\u1ec5n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, ch\u1ee9c n\u0103ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; so s\u00e1nh th\u1ef1c ti\u1ec5n th\u1ef1c hi\u1ec7n c\u1ee7a c\u00e1c b\u00ean trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh v\u1edbi c\u00e1c v\u0103n b\u1ea3n, th\u1ecfa thu\u1eadn, h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd; ph\u00e2n t\u00edch v\u0103n b\u1ea3n, h\u1ee3p \u0111\u1ed3ng, th\u1ecfa thu\u1eadn v\u00e0 th\u1ef1c ti\u1ec5n th\u1ef1c hi\u1ec7n c\u1ee7a c\u00e1c b\u00ean tr\u00ean c\u01a1 s\u1edf \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc \u1ee9ng x\u1eed kinh doanh gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp. Ph\u00e2n t\u00edch c\u00e1c y\u1ebfu t\u1ed1 so s\u00e1nh th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/li>\n<\/ol>\n

    Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft kh\u00e1c v\u1edbi c\u00e1c quy \u0111\u1ecbnh t\u1ea1i h\u1ee3p \u0111\u1ed3ng, v\u0103n b\u1ea3n, th\u1ecfa thu\u1eadn th\u00ecc\u00e1c th\u00f4ng tin thu th\u1eadp \u0111\u01b0\u1ee3c v\u1ec1 th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n c\u1ee7a c\u00e1c b\u00ean l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 ph\u00e2n t\u00edch so s\u00e1nh, l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c ti\u1ec5n th\u1ef1c hi\u1ec7n c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc \u1ee9ng x\u1eed kinh doanh gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp th\u00ec \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 b\u1ea3n ch\u1ea5t quy\u1ebft \u0111\u1ecbnh h\u00ecnh th\u1ee9c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ea1i giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 r\u1ee7i ro kinh doanh m\u00e0 c\u00e1c b\u00ean ph\u1ea3i g\u00e1nh ch\u1ecbu. Trong tr\u01b0\u1eddng h\u1ee3p c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 r\u1ee7i ro ph\u00e2n b\u1ed5 kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t quan h\u1ec7 kinh t\u1ebf, t\u00e0i ch\u00ednh, th\u01b0\u01a1ng m\u1ea1i gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp, giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 r\u1ee7i ro kinh doanh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh v\u00e0 ph\u00e2n b\u1ed5 l\u1ea1i \u0111\u1ec3 th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch so s\u00e1nh, l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

      \n
    1. c) C\u0103n c\u1ee9 \u0111\u1ed1i chi\u1ebfu c\u00e1c h\u1ee3p \u0111\u1ed3ng, v\u0103n b\u1ea3n, th\u1ecfa thu\u1eadn v\u00e0 quan h\u1ec7 kinh t\u1ebf, th\u01b0\u01a1ng\u00a0m\u1ea1i, t\u00e0i ch\u00ednh\u00a0trong c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 d\u1eef li\u1ec7u, th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u1ec3 so s\u00e1nh v\u1edbi c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh doanh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp ch\u1ea5p nh\u1eadn\u00a0trong \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng \u0111\u1ed3ng. Nguy\u00ean t\u1eafc \u0111\u1ed1i chi\u1ebfu \u00e1p d\u1ee5ng\u00a0trong ph\u00e2n t\u00edch so s\u00e1nh coi\u00a0tr\u1ecdng b\u1ea3n ch\u1ea5t v\u00e0 th\u1ef1c ti\u1ec5n kinh doanh, r\u1ee7i ro g\u00e1nh ch\u1ecbu c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft h\u01a1n l\u00e0 c\u00e1c th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n.<\/li>\n
    2. Kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n v\u00e0 c\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i\u0111i\u1ec3m c v\u00e0 \u0111 kho\u1ea3n 2 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/li>\n
    3. a) Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c su\u1ea5t th\u1ed1ng k\u00ea \u00e1p d\u1ee5ng h\u00e0m t\u1ee9 ph\u00e2n v\u1ecb \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n v\u00e0 gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn l\u00e0m c\u01a1 s\u1edf so s\u00e1nh, \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 th\u00f4ng tin \u0111\u00e1nh gi\u00e1m\u1ee9c \u0111\u1ed9 tin c\u1eady c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp t\u00ecm ki\u1ebfm \u0111\u01b0\u1ee3c ho\u1eb7c kh\u00f4ng c\u00f3 th\u00f4ng tin d\u1eef li\u1ec7u l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 lo\u1ea1i tr\u1eeb h\u1ebft c\u00e1c kh\u00e1cbi\u1ec7t tr\u1ecdng y\u1ebfu. H\u00e0m t\u1ee9 ph\u00e2n v\u1ecb \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n l\u00e0m c\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh t\u01b0\u01a1ng \u1ee9ng m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u01b0ng kh\u00f4ng l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. H\u00e0m t\u1ee9 ph\u00e2n v\u1ecb chia t\u1eadp h\u1ee3p c\u00e1c gi\u00e1 tr\u1ecb \u0111\u00e3 s\u1eafp x\u1ebfp t\u1eeb th\u1ea5p \u0111\u1ebfn cao c\u1ee7a m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp th\u00e0nh b\u1ed1n ph\u1ea7n c\u00f3 s\u1ed1 l\u01b0\u1ee3ng quan s\u00e1t \u0111\u1ec1u nhau. C\u00f4ng th\u1ee9c t\u00ednh h\u00e0m t\u1ee9 ph\u00e2n v\u1ecb, kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n v\u00e0 gi\u00e1 tr\u1ecb trung v\u1ecb \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c 01 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/li>\n<\/ol>\n

      Kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n x\u00e1c \u0111\u1ecbnh theo h\u00e0m t\u1ee9 ph\u00e2n v\u1ecb l\u00e0 t\u1eeb gi\u00e1 tr\u1ecb t\u1ee9 ph\u00e2n v\u1ecb th\u1ee9 nh\u1ea5t \u0111\u1ebfn gi\u00e1 tr\u1ecb t\u1ee9 ph\u00e2n v\u1ecb th\u1ee9 ba. Gi\u00e1 tr\u1ecb gi\u1eefa thu\u1ed9c kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n l\u00e0 c\u00e1c gi\u00e1 tr\u1ecb n\u1eb1m trong kho\u00e1ng t\u1eeb gi\u00e1 tr\u1ecb t\u1ee9 ph\u00e2n v\u1ecb th\u1ee9 nh\u1ea5t \u0111\u1ebfn gi\u00e1 tr\u1ecb t\u1ee9 ph\u00e2n v\u1ecb th\u1ee9 ba. Gi\u00e1 tr\u1ecb t\u1ee9 ph\u00e2n v\u1ecb th\u1ee9 hai l\u00e0 gi\u00e1 tr\u1ecb trung v\u1ecb c\u1ee7a kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n.<\/p>\n

        \n
      1. b) C\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u01b0 sau:<\/li>\n<\/ol>\n

        b1) Tr\u01b0\u1eddng h\u1ee3p t\u00ecm ki\u1ebfm \u0111\u01b0\u1ee3c c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp c\u00f3 m\u1ee9c \u0111\u1ed9 so s\u00e1nh tin c\u1eady t\u01b0\u01a1ng \u0111\u01b0\u01a1ng nhau, kh\u00f4ng c\u00f3 kh\u00e1c bi\u1ec7t ho\u1eb7c c\u00f3 kh\u00e1c bi\u1ec7t nh\u01b0ng c\u00f3 \u0111\u1ee7 th\u00f4ng tin, d\u1eef li\u1ec7u l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 lo\u1ea1i tr\u1eeb t\u1ea5t c\u1ea3 c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu:<\/p>\n

        N\u1ebfu m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n

        N\u1ebfu m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb thu\u1ed9c kho\u1ea3ng giao d\u1ecbch \u0111\u1ed9c l\u1eadp ph\u1ea3n \u00e1nh m\u1ee9c \u0111\u1ed9 t\u01b0\u01a1ng \u0111\u1ed3ng cao nh\u1ea5t v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng kh\u00f4ng l\u00e0m gi\u1ea3m thu nh\u1eadp ch\u1ecbu thu\u1ebf, kh\u00f4ng l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

        b2) Tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 c\u00f3 th\u00f4ng tin d\u1eef li\u1ec7u l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 lo\u1ea1i tr\u1eeb h\u1ea7u h\u1ebft c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp, t\u1ed1i thi\u1ec3u l\u1ef1a ch\u1ecdn n\u0103m \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP\u00a0v\u00e0 \u00e1p d\u1ee5ng kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y.<\/p>\n

        N\u1ebfu m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 gi\u00e1 tr\u1ecb gi\u1eefa thu\u1ed9c kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n

        Tr\u01b0\u1eddng h\u1ee3p m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb gi\u1eefa thu\u1ed9c kho\u1ea3ng giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n ph\u1ea3n \u00e1nh m\u1ee9c \u0111\u1ed9 t\u01b0\u01a1ng \u0111\u1ed3ng cao nh\u1ea5t v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p nh\u01b0ng kh\u00f4ng l\u00e0m gi\u1ea3m thu nh\u1eadp ch\u1ecbu thu\u1ebf, kh\u00f4ng l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

        Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u1ea5n \u0111\u1ecbnh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, gi\u00e1 tr\u1ecb \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u1ea5n \u0111\u1ecbnh l\u00e0 gi\u00e1 tr\u1ecb trung v\u1ecb c\u1ee7a kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n.<\/p>\n

          \n
        1. Y\u1ebfu t\u1ed1 so s\u00e1nh \u0111\u1ec3 th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch, l\u1ef1a ch\u1ecdn c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i\u0111i\u1ec3m a v\u00e0 \u0111 kho\u1ea3n 3 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP \u00e1p d\u1ee5ng nh\u01b0 sau:<\/li>\n
        2. a) \u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (vi\u1ebft t\u1eaft l\u00e0 s\u1ea3n ph\u1ea9m) l\u00e0 c\u00e1c \u0111\u1eb7c t\u00ednh c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 c\u1ee7a s\u1ea3n ph\u1ea9m bao g\u1ed3m: \u0110\u1eb7c t\u00ednh h\u00e0ng h\u00f3a h\u1eefu h\u00ecnh nh\u01b0 \u0111\u1eb7c t\u00ednh v\u1eadt l\u00fd, ch\u1ee7ng lo\u1ea1i s\u1ea3n ph\u1ea9m, ch\u1ea5t l\u01b0\u1ee3ng, nh\u00e3n hi\u1ec7u th\u01b0\u01a1ng m\u1ea1i c\u1ee7a s\u1ea3n ph\u1ea9m, \u0111\u1ed9 tin c\u1eady, t\u00ednh s\u1eb5n c\u00f3 v\u00e0 s\u1ea3n l\u01b0\u1ee3ng cung c\u1ea5p; \u0111\u1eb7c t\u00ednh d\u1ecbch v\u1ee5 nh\u01b0 b\u1ea3n ch\u1ea5t, m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p, chuy\u00ean m\u00f4n v\u00e0 ph\u1ea1m vi d\u1ecbch v\u1ee5; \u0111\u1eb7c t\u00ednh t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh nh\u01b0 h\u00ecnh th\u1ee9c chuy\u1ec3n giao, lo\u1ea1i h\u00ecnh t\u00e0i s\u1ea3n, h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, th\u1eddi h\u1ea1n, m\u1ee9c \u0111\u1ed9 b\u1ea3o v\u1ec7, th\u1eddi gian chuy\u1ec3n giao, c\u00e1c quy\u1ec1n \u0111\u01b0\u1ee3c chuy\u1ec3n giao v\u00e0 c\u00e1c l\u1ee3i \u00edch c\u00f3 th\u1ec3 thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh.<\/li>\n<\/ol>\n

          Ph\u00e2n t\u00edch t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, \u0111\u1eb7c \u0111i\u1ec3m v\u00e0 kh\u1ea3 n\u0103ng ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn cho c\u00e1c b\u00ean kh\u00f4ng ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o quy\u1ec1n s\u1edf h\u1eefu ph\u00e1p l\u00fd m\u00e0 ph\u1ea3i xem x\u00e9t t\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t r\u1ee7i ro v\u00e0 n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh \u0111\u1ec3 qu\u1ea3n l\u00fd r\u1ee7i ro \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh ph\u00e1t tri\u1ec3n, gia t\u0103ng, duy tr\u00ec, b\u1ea3o v\u1ec7 v\u00e0 khai th\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft. M\u1ed9t s\u1ed1 \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh nh\u01b0 t\u00ednh \u0111\u1ed9c quy\u1ec1n; ph\u1ea1m vi v\u00e0 th\u1eddi h\u1ea1n b\u1ea3o h\u1ed9 ph\u00e1p l\u00fd; c\u00e1c quy\u1ec1n x\u00e1c l\u1eadp theo v\u0103n b\u1eb1ng b\u1ea3o h\u1ed9, gi\u1ea5y ph\u00e9p v\u00e0 v\u0103n b\u1ea3n chuy\u1ec3n giao quy\u1ec1n c\u1ee7a t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh; ph\u1ea1m vi \u0111\u1ecba l\u00fd \u0111\u1ed1i v\u1edbi c\u00e1c quy\u1ec1n c\u1ee7a t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh; v\u00f2ng \u0111\u1eddi; giai \u0111o\u1ea1n ph\u00e1t tri\u1ec3n; quy\u1ec1n v\u1ec1 t\u0103ng c\u01b0\u1eddng gi\u00e1 tr\u1ecb, s\u1eeda \u0111\u1ed5i v\u00e0 c\u1eadp nh\u1eadt \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh; m\u1ee9c l\u1ee3i nhu\u1eadn d\u1ef1 ki\u1ebfn c\u1ee7a t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh.<\/p>\n

          Ph\u00e2n t\u00edch \u0111\u1eb7c \u0111i\u1ec3m t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh bao g\u1ed3m c\u00e1c n\u1ed9i dung x\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh s\u1eed d\u1ee5ng ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng trong giao d\u1ecbch v\u00e0 nh\u1eefng r\u1ee7i ro c\u1ee5 th\u1ec3, tr\u1ecdng y\u1ebfu v\u1ec1 kinh t\u1ebf li\u00ean quan \u0111\u1ebfn ph\u00e1t tri\u1ec3n, gia t\u0103ng, duy tr\u00ec, b\u1ea3o v\u1ec7 v\u00e0 khai th\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh; x\u00e1c \u0111\u1ecbnh th\u1ecfa thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng nh\u01b0 quy\u1ec1n s\u1edf h\u1eefu ph\u00e1p l\u00fd \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, c\u00e1c \u0111i\u1ec1u kho\u1ea3n v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a th\u1ecfa thu\u1eadn ph\u00e1p l\u00fd, \u0111\u0103ng k\u00fd, th\u1ecfa thu\u1eadn v\u1ec1 gi\u1ea5y ph\u00e9p v\u00e0 c\u00e1c h\u1ee3p \u0111\u1ed3ng li\u00ean quan, c\u00e1c r\u1ee7i ro k\u00e8m theo; x\u00e1c \u0111\u1ecbnh b\u00ean th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, qu\u1ea3n l\u00fd r\u1ee7i ro li\u00ean quan \u0111\u1ebfn ph\u00e1t tri\u1ec3n, gia t\u0103ng, duy tr\u00ec, b\u1ea3o v\u1ec7 v\u00e0 khai th\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh; x\u00e1c \u0111\u1ecbnh c\u00e1c \u0111i\u1ec1u kho\u1ea3n th\u1ecfa thu\u1eadn theo h\u1ee3p \u0111\u1ed3ng v\u00e0 th\u1ef1c ti\u1ec5n th\u1ef1c hi\u1ec7n c\u1ee7a c\u00e1c b\u00ean; x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft th\u1ef1c t\u1ebf li\u00ean quan \u0111\u1ebfn ph\u00e1t tri\u1ec3n, gia t\u0103ng, duy tr\u00ec, b\u1ea3o v\u1ec7 v\u00e0 khai th\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh khi xem x\u00e9t quy\u1ec1n s\u1edf h\u1eefu ph\u00e1p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 c\u00e1c m\u1ed1i quan h\u1ec7, c\u00e1c quy\u1ec1n theo h\u1ee3p \u0111\u1ed3ng c\u00f3 li\u00ean quan, qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n c\u1ee7a c\u00e1c b\u00ean; v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1\u00a0c\u1ee7a giao d\u1ecbch ph\u00f9 h\u1ee3p v\u1edbi \u0111\u00f3ng g\u00f3p, ch\u1ee9c n\u0103ng th\u1ef1c hi\u1ec7n, t\u00e0i s\u1ea3n s\u1eed d\u1ee5ng v\u00e0 r\u1ee7i ro gi\u1ea3 \u0111\u1ecbnh c\u1ee7a c\u00e1c b\u00ean.<\/p>\n

            \n
          1. b) Ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng do m\u1ed7i b\u00ean c\u1ee7a h\u1ee3p \u0111\u1ed3ng th\u1ef1c hi\u1ec7n v\u00e0 t\u00e0i s\u1ea3n, r\u1ee7i ro s\u1ea3n xu\u1ea5t kinh doanh trong m\u1ed1i quan h\u1ec7 v\u1edbi c\u00e1c chi ph\u00ed c\u01a1 h\u1ed9i, \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf, \u0111i\u1ec1u ki\u1ec7n ng\u00e0nh, l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng v\u00e0 v\u1ecb tr\u00ed \u0111\u1ecba l\u00fd c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c y\u1ebfu t\u1ed1 ph\u1ea3n \u00e1nh kh\u1ea3 n\u0103ng thu l\u1ee3i nhu\u1eadn t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u00e0 th\u1ef1c ti\u1ec5n kinh doanh m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 th\u1ef1c hi\u1ec7n g\u1eafn v\u1edbi ch\u1ee9c n\u0103ng v\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c t\u00e0i s\u1ea3n, v\u1ed1n v\u00e0 chi ph\u00ed c\u00f3 li\u00ean quan.<\/li>\n<\/ol>\n

            K\u1ebft qu\u1ea3 ph\u00e2n t\u00edch ph\u1ea3n \u00e1nh ch\u1ee9c n\u0103ng ch\u00ednh trong m\u1ed1i quan h\u1ec7 gi\u1eefa vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n, v\u1ed1n, chi ph\u00ed c\u01a1 h\u1ed9i c\u0169ng nh\u01b0 r\u1ee7i ro g\u1eafn v\u1edbi vi\u1ec7c \u0111\u1ea7u t\u01b0 t\u00e0i s\u1ea3n, v\u1ed1n v\u00e0 chi ph\u00ed \u0111\u00f3 v\u1edbi kh\u1ea3 n\u0103ng thu l\u1ee3i nhu\u1eadn m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n c\u00f3 li\u00ean quan \u0111\u1ebfn giao d\u1ecbch kinh doanh, c\u1ee5 th\u1ec3:<\/p>\n

            b1) M\u1ed9t s\u1ed1 ch\u1ee9c n\u0103ng ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch trong to\u00e0n b\u1ed9 chu\u1ed7i gi\u00e1 tr\u1ecb c\u1ee7a t\u1eadp \u0111o\u00e0n bao g\u1ed3m nghi\u00ean c\u1ee9u, ph\u00e1t tri\u1ec3n nh\u01b0 th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 nghi\u00ean c\u1ee9u ph\u00e1t tri\u1ec3n theo h\u1ee3p \u0111\u1ed3ng, t\u1ef1 ch\u1ee7 nghi\u00ean c\u1ee9u ph\u00e1t tri\u1ec3n, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 k\u1ef9 thu\u1eadt v\u00e0 thi\u1ebft k\u1ebf s\u1ea3n ph\u1ea9m; s\u1ea3n xu\u1ea5t g\u1ed3m s\u1ea3n xu\u1ea5t t\u1ef1 ch\u1ee7, s\u1ea3n xu\u1ea5t c\u1ea5p ph\u00e9p, s\u1ea3n xu\u1ea5t theo h\u1ee3p \u0111\u1ed3ng, gia c\u00f4ng, l\u1eafp r\u00e1p, c\u00e0i \u0111\u1eb7t thi\u1ebft b\u1ecb; mua b\u00e1n, qu\u1ea3n l\u00fd nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n kh\u00e1c; ph\u00e2n ph\u1ed1i g\u1ed3m ph\u00e2n ph\u1ed1i t\u1ef1 ch\u1ee7, ph\u00e2n ph\u1ed1i r\u1ee7i ro h\u1ea1n ch\u1ebf, \u0111\u1ea1i l\u00fd hoa h\u1ed3ng, ph\u00e2n ph\u1ed1i b\u00e1n bu\u00f4n, ph\u00e2n ph\u1ed1i b\u00e1n l\u1ebb; cung c\u1ea5p d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 nh\u01b0 ph\u00e1p l\u00fd, k\u1ebf to\u00e1n t\u00e0i ch\u00ednh, t\u00edn d\u1ee5ng thu n\u1ee3, \u0111\u00e0o t\u1ea1o v\u00e0 qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1; cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n, l\u01b0u kho; th\u1ef1c hi\u1ec7n ph\u00e1t tri\u1ec3n th\u01b0\u01a1ng hi\u1ec7u nh\u01b0 ho\u1ea1t \u0111\u1ed9ng marketing, qu\u1ea3ng c\u00e1o, qu\u1ea3ng b\u00e1, nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng v\u00e0 ch\u1ee9c n\u0103ng kh\u00e1c trong chu\u1ed7i gi\u00e1 tr\u1ecb ng\u00e0nh.<\/p>\n

            b2) M\u1ed9t s\u1ed1 t\u00e0i s\u1ea3n ch\u00ednh c\u1ee7a doanh nghi\u1ec7p g\u1ed3m t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh nh\u01b0 b\u00ed quy\u1ebft k\u1ef9 thu\u1eadt, b\u1ea3n quy\u1ec1n, b\u00ed quy\u1ebft kinh doanh, c\u00f4ng th\u1ee9c b\u00ed m\u1eadt, b\u1eb1ng s\u00e1ng ch\u1ebf, c\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh li\u00ean quan t\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i, marketing nh\u01b0 th\u01b0\u01a1ng hi\u1ec7u, h\u1ec7 th\u1ed1ng x\u00e2y d\u1ef1ng v\u00e0 nh\u1eadn di\u1ec7n th\u01b0\u01a1ng hi\u1ec7u, danh s\u00e1ch, s\u1ed1 li\u1ec7u v\u00e0 quan h\u1ec7 v\u1edbi kh\u00e1ch h\u00e0ng; t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh nh\u01b0 nh\u00e0 x\u01b0\u1edfng, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb; c\u00e1c t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh v\u00e0 c\u00e1c quy\u1ec1n l\u1ee3i, l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb c\u00e1c t\u00e0i s\u1ea3n n\u00e0y trong qu\u00e1 tr\u00ecnh khai th\u00e1c, s\u1eed d\u1ee5ng v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n.<\/p>\n

            b3) M\u1ed9t s\u1ed1 r\u1ee7i ro ch\u00ednh trong kinh doanh g\u1ed3m r\u1ee7i ro chi\u1ebfn l\u01b0\u1ee3c ho\u1eb7c r\u1ee7i ro th\u1ecb tr\u01b0\u1eddng do th\u1ef1c hi\u1ec7n c\u00e1c chi\u1ebfn l\u01b0\u1ee3c kinh doanh nh\u01b0 th\u00e2m nh\u1eadp, m\u1edf r\u1ed9ng ho\u1eb7c duy tr\u00ec th\u1ecb tr\u01b0\u1eddng; r\u1ee7i ro v\u1ec1 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng hay r\u1ee7i ro h\u00e0ng t\u1ed3n kho; r\u1ee7i ro t\u00e0i ch\u00ednh nh\u01b0 r\u1ee7i ro t\u00edn d\u1ee5ng v\u00e0 n\u1ee3 x\u1ea5u, r\u1ee7i ro t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i; r\u1ee7i ro giao d\u1ecbch nh\u01b0 c\u00e1c y\u1ebfu t\u1ed1 gi\u00e1 v\u00e0 \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n trong giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i; r\u1ee7i ro s\u1ea3n ph\u1ea9m t\u1eeb thi\u1ebft k\u1ebf ph\u00e1t tri\u1ec3n, s\u1ea3n xu\u1ea5t \u0111\u1ebfn qu\u1ea3n l\u00fdch\u1ea5t l\u01b0\u1ee3ng v\u00e0 d\u1ecbch v\u1ee5 sau b\u00e1n h\u00e0ng; r\u1ee7i ro kinh doanh t\u1eeb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u1ed1n v\u00e0 s\u1ed1 l\u01b0\u1ee3ng kh\u00e1ch h\u00e0ng v\u00e0 c\u00e1c r\u1ee7i ro b\u1ea5t kh\u1ea3 kh\u00e1ng.<\/p>\n

            Ph\u00e2n t\u00edch r\u1ee7i ro kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong to\u00e0n b\u1ed9 chu\u1ed7i gi\u00e1 tr\u1ecb c\u1ee7a t\u1eadp \u0111o\u00e0n nh\u1eb1m x\u00e1c \u0111\u1ecbnh c\u00e1c r\u1ee7i ro tr\u1ecdng y\u1ebfu \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 chu\u1ed7i gi\u00e1 tr\u1ecb ng\u00e0nh, kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t r\u1ee7i ro nh\u01b0 vi\u1ec7c \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 x\u1eed l\u00fd khi th\u1ef1c t\u1ebf x\u1ea3y ra c\u00e1c r\u1ee7i ro n\u00e0y, bao g\u1ed3m: x\u00e1c \u0111\u1ecbnh c\u00e1c r\u1ee7i ro ch\u00ednh v\u1ec1 kinh t\u1ebf; \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 ph\u00e2n b\u1ed5, d\u00e0n x\u1ebfp r\u1ee7i ro t\u1ea1i c\u00e1c h\u1ee3p \u0111\u1ed3ng ph\u00e1p l\u00fd ho\u1eb7c v\u0103n b\u1ea3n, th\u1ecfa\u00a0thu\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng ki\u1ec3m so\u00e1t v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro tr\u00ean h\u1ee3p \u0111\u1ed3ng ph\u00e1p l\u00fd ho\u1eb7c v\u0103n b\u1ea3n, th\u1ecfa thu\u1eadn; ki\u1ec3m tra, r\u00e0 so\u00e1t t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n v\u00e0 g\u00e1nh ch\u1ecbu, ph\u00e2n b\u1ed5 r\u1ee7i ro c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00ean th\u1ef1c t\u1ebf. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 kh\u00e1c bi\u1ec7t v\u1ec1 ph\u00e2n b\u1ed5 r\u1ee7i ro t\u1ea1i c\u00e1c h\u1ee3p \u0111\u1ed3ng ph\u00e1p l\u00fd ho\u1eb7c v\u0103n b\u1ea3n, th\u1ecfa thu\u1eadn so v\u1edbi th\u1ef1c ti\u1ec5n th\u1ef1c hi\u1ec7n, c\u0103n c\u1ee9 k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch r\u1ee7i ro, C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 l\u1ea1i r\u1ee7i ro v\u00e0 \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

              \n
            1. c) \u0110i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng khi th\u1ef1c hi\u1ec7n giao d\u1ecbch bao g\u1ed3m m\u1ed9t s\u1ed1 c\u00e1c \u0111i\u1ec1u kho\u1ea3n v\u1ec1 kh\u1ed1i l\u01b0\u1ee3ng, \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch ho\u1eb7c ph\u00e2n ph\u1ed1i s\u1ea3n ph\u1ea9m; th\u1eddi h\u1ea1n, \u0111i\u1ec1u ki\u1ec7n v\u00e0 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n; \u0111i\u1ec1u ki\u1ec7n b\u1ea3o h\u00e0nh, thay th\u1ebf, n\u00e2ng c\u1ea5p, ch\u1ec9nh s\u1eeda ho\u1eb7c hi\u1ec7u ch\u1ec9nh s\u1ea3n ph\u1ea9m; \u0111i\u1ec1u ki\u1ec7n v\u1ec1 \u0111\u1eb7c quy\u1ec1n kinh doanh, ph\u00e2n ph\u1ed1i s\u1ea3n ph\u1ea9m; m\u1ed9t s\u1ed1 \u0111i\u1ec1u ki\u1ec7n c\u00f3 \u1ea3nh h\u01b0\u1edfng kinh t\u1ebf kh\u00e1c nh\u01b0 d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3, t\u01b0 v\u1ea5n ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng, h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng, h\u1ed7 tr\u1ee3 qu\u1ea3ng c\u00e1o, khuy\u1ebfn m\u1ea1i.<\/li>\n<\/ol>\n

              Tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng ph\u00e1p l\u00fd ho\u1eb7c v\u0103n b\u1ea3n, th\u1ecfa thu\u1eadn kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 th\u1ef1c ti\u1ec5n th\u1ef1c hi\u1ec7n gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft, ph\u00e2n t\u00edch so s\u00e1nh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf r\u00e0 so\u00e1t c\u00e1c s\u1ef1 ki\u1ec7n th\u1ef1c t\u1ebf ho\u1eb7c c\u00e1c d\u1eef li\u1ec7u t\u00e0i ch\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u1eb7c \u0111i\u1ec3m, b\u1ea3n ch\u1ea5t kinh t\u1ebf v\u00e0 c\u00e1c r\u1ee7i ro kinh doanh th\u1ef1c ti\u1ec5n c\u1ee7a c\u00e1c b\u00ean.<\/p>\n

              Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean li\u00ean k\u1ebft kh\u00f4ng k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng ph\u00e1p l\u00fd ho\u1eb7c v\u0103n b\u1ea3n, th\u1ecfa thu\u1eadn \u0111\u1ec3 kh\u00f4ng ghi nh\u1eadn doanh thu ho\u1eb7c chi ph\u00ed nh\u01b0 h\u1ed7 tr\u1ee3 k\u1ef9 thu\u1eadt, h\u1ee3p l\u1ef1c t\u1eadp \u0111o\u00e0n, chia s\u1ebb b\u00ed quy\u1ebft kinh doanh ho\u1eb7c s\u1eed d\u1ee5ng nh\u00e2n s\u1ef1 bi\u1ec7t ph\u00e1i, ki\u00eam nhi\u1ec7m th\u00ec ph\u00e2n t\u00edch \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh b\u1ea3n ch\u1ea5t giao d\u1ecbch, gi\u00e1 tr\u1ecb giao d\u1ecbch, thu nh\u1eadp t\u1ea1o ra t\u1eeb c\u00e1c giao d\u1ecbch n\u00e0y v\u00e0 \u0111\u00f3ng g\u00f3p c\u1ee7a t\u1eebng b\u00ean li\u00ean k\u1ebft. Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, so s\u00e1nh v\u1edbi c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh doanh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp ch\u1ea5p nh\u1eadn trong \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng \u0111\u1ed3ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ea1i giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

                \n
              1. d) \u0110i\u1ec1u ki\u1ec7n kinh t\u1ebf c\u1ee7a giao d\u1ecbch v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m di\u1ec5n ra giao d\u1ecbch c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn c\u1ee7a c\u00e1c b\u00ean.<\/li>\n<\/ol>\n

                M\u1ed9t s\u1ed1 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf khi di\u1ec5n ra giao d\u1ecbch nh\u01b0 quy m\u00f4, v\u1ecb tr\u00ed \u0111\u1ecba l\u00fd c\u1ee7a th\u1ecb tr\u01b0\u1eddng s\u1ea3n xu\u1ea5t v\u00e0 ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m, c\u1ea5p \u0111\u1ed9 th\u1ecb tr\u01b0\u1eddng nh\u01b0 b\u00e1n bu\u00f4n, b\u00e1n l\u1ebb th\u00f4ng th\u01b0\u1eddng, ph\u00e2n ph\u1ed1i \u0111\u1ed9c quy\u1ec1n; m\u1ee9c \u0111\u1ed9 c\u1ea1nh tranh c\u1ee7a s\u1ea3n ph\u1ea9m tr\u00ean th\u1ecb tr\u01b0\u1eddng v\u00e0 v\u1ecb tr\u00ed c\u1ea1nh tranh t\u01b0\u01a1ng \u1ee9ng c\u1ee7a ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua; kh\u1ea3 n\u0103ng s\u1eb5n c\u00f3 c\u1ee7a h\u00e0ng h\u00f3a thay th\u1ebf; m\u1ee9c \u0111\u1ed9 cung c\u1ea7u tr\u00ean th\u1ecb tr\u01b0\u1eddng n\u00f3i chung\u00a0v\u00e0 t\u1eebng khu v\u1ef1c c\u1ee5 th\u1ec3; s\u1ee9c mua ng\u01b0\u1eddi ti\u00eau d\u00f9ng; c\u00e1c y\u1ebfu t\u1ed1 kinh t\u1ebf t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh ph\u00e1t sinh t\u1ea1i n\u01a1i di\u1ec5n ra giao d\u1ecbch nh\u01b0 ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf; ch\u00ednh s\u00e1ch \u0111i\u1ec1u ti\u1ebft th\u1ecb tr\u01b0\u1eddng c\u1ee7a c\u00e1c ch\u00ednh ph\u1ee7; chi ph\u00ed s\u1ea3n xu\u1ea5t, chi ph\u00ed \u0111\u1ea5t \u0111ai, lao \u0111\u1ed9ng, v\u1ed1n; chu k\u1ef3 kinh doanh v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 c\u00f3 t\u00e1c \u0111\u1ed9ng t\u00edch c\u1ef1c \u0111\u1ebfn m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u01b0 c\u00e1c \u0111\u1eb7c \u0111i\u1ec3m v\u1ec1 v\u1ecb tr\u00ed, l\u1ee3i th\u1ebf v\u00e0 vi\u1ec7c ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c chi ph\u00ed d\u1ef1a tr\u00ean c\u00e1c y\u1ebfu t\u1ed1 \u0111\u1ecba l\u00fd, th\u1ecb tr\u01b0\u1eddng c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng, l\u1ef1c l\u01b0\u1ee3ng lao \u0111\u1ed9ng v\u00e0 vi\u1ec7c t\u1eadp trung c\u00e1c ch\u1ee9c n\u0103ng h\u1ee3p l\u1ef1c v\u00e0 chuy\u00ean m\u00f4n h\u00f3a c\u0103n c\u1ee9 \u0111\u00f3ng g\u00f3p c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c b\u00ean li\u00ean k\u1ebft tham gia t\u1ea1o l\u1eadp gi\u00e1 tr\u1ecb.<\/p>\n

                Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh kh\u00f4ng c\u01b0 tr\u00fa c\u00f9ng qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 ho\u1eb7c kh\u00f4ng cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i c\u00f9ng th\u1ecb tr\u01b0\u1eddng \u0111\u1ecba\u00a0l\u00fd, ph\u00e2n t\u00edch \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf bao g\u1ed3m ph\u00e2n t\u00edch m\u1ee9c \u0111\u1ed9 t\u01b0\u01a1ng \u0111\u1ed3ng c\u1ee7a c\u00e1c th\u1ecb tr\u01b0\u1eddng n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh c\u01b0 tr\u00fa \u0111\u1ed1i v\u1edbi c\u00e1c l\u1ee3i th\u1ebf so s\u00e1nh, \u0111\u1eb7c l\u1ee3i v\u1ec1 v\u1ecb tr\u00ed t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn c\u00e1c y\u1ebfu t\u1ed1 c\u1ea1nh tranh nh\u01b0 chi ph\u00ed lao \u0111\u1ed9ng, chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u, v\u1eadn chuy\u1ec3n, ti\u1ec1n thu\u00ea \u0111\u1ea5t, chi ph\u00ed \u0111\u00e0o t\u1ea1o, tr\u1ee3 c\u1ea5p, \u01b0u \u0111\u00e3i v\u1ec1 ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh, thu\u1ebf, chi ph\u00ed c\u01a1 s\u1edf\u00a0h\u1ea1 t\u1ea7ng, m\u1ee9c \u0111\u1ed9 t\u0103ng tr\u01b0\u1edfng c\u1ee7a th\u1ecb tr\u01b0\u1eddng v\u00e0 c\u00e1c \u0111\u1eb7c \u0111i\u1ec3m l\u1ee3i th\u1ebf c\u1ee7a th\u1ecb tr\u01b0\u1eddng nh\u01b0 s\u1ed1 l\u01b0\u1ee3ng d\u00e2n s\u1ed1, kh\u00e1ch h\u00e0ng v\u1edbi kh\u1ea3 n\u0103ng chi ti\u00eau t\u0103ng tr\u01b0\u1edfng t\u1ed1t v\u00e0 c\u00e1c \u0111\u1eb7c \u0111i\u1ec3m l\u1ee3i th\u1ebf so s\u00e1nh kh\u00e1c.<\/p>\n

                \u0111) Ph\u00e2n t\u00edch so s\u00e1nh lo\u1ea1i tr\u1eeb c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu c\u0103n c\u1ee9 c\u00e1c ti\u00eau ch\u00ed \u0111\u1ecbnh l\u01b0\u1ee3ng v\u00e0 \u0111\u1ecbnh t\u00ednh \u0111\u1ec3 t\u00ecm ki\u1ebfm, l\u1ef1a ch\u1ecdn c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng nh\u1ea5t v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5\u00a0l\u1ee3i nhu\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/p>\n

                M\u1ed9t s\u1ed1 ti\u00eau ch\u00ed \u0111\u1ecbnh l\u01b0\u1ee3ng bao g\u1ed3m c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi quy m\u00f4 doanh thu, t\u00e0i s\u1ea3n, v\u1ed1n l\u01b0u \u0111\u1ed9ng, h\u00e0ng t\u1ed3n kho, t\u1ef7 tr\u1ecdng xu\u1ea5t kh\u1ea9u; c\u00e1c ch\u1ec9 ti\u00eau v\u1ec1 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh nh\u01b0 gi\u00e1 tr\u1ecb\u00a0t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, chi ph\u00ed nghi\u00ean c\u1ee9u ph\u00e1t tri\u1ec3n v\u00e0 c\u00e1c kh\u00e1c bi\u1ec7t \u0111\u1ecbnh l\u01b0\u1ee3ng c\u1ee5 th\u1ec3 kh\u00e1c c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf ph\u00e2n t\u00edch c\u00e1c y\u1ebfu t\u1ed1 so s\u00e1nh quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 3 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP\u00a0v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b, c v\u00e0 d kho\u1ea3n n\u00e0y.<\/p>\n

                C\u00e1c kh\u00e1c bi\u1ec7t \u0111\u1ecbnh t\u00ednh, \u0111\u1ecbnh l\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch, ch\u1ee9ng minh l\u00e0 c\u00f3 t\u00e1c \u0111\u1ed9ng g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn khi so s\u00e1nh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp trong giai \u0111o\u1ea1n, chu k\u1ef3 kinh doanh ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t kinh t\u1ebf, th\u01b0\u01a1ng m\u1ea1i c\u1ee7a ng\u00e0nh v\u00e0 ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. C\u00e1c kh\u00e1c bi\u1ec7t n\u00e0y \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch \u0111\u1ec3 t\u00ecm ki\u1ebfm, l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadpt\u01b0\u01a1ng \u0111\u1ed3ng v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

                Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh\u00a0m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn theo c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp v\u1edbi l\u00fd do c\u00e1c kh\u00e1c bi\u1ec7t \u0111\u1ecbnh t\u00ednh v\u00e0 \u0111\u1ecbnh l\u01b0\u1ee3ng g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i t\u00ecm ki\u1ebfm, l\u1ef1a ch\u1ecdn l\u1ea1i c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n \u0111\u1ea3m b\u1ea3o m\u1ee9c \u0111\u1ed9 tin c\u1eady, t\u01b0\u01a1ng \u0111\u1ed3ng nh\u1ea5t v\u00e0 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 2 c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

                  \n
                1. Quy tr\u00ecnh ph\u00e2n t\u00edch so s\u00e1nh bao g\u1ed3m c\u00e1c b\u01b0\u1edbc theo quy \u0111\u1ecbnh t\u1ea1ikho\u1ea3n 4 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP\u00e1p d\u1ee5ng nh\u01b0 sau:<\/li>\n
                2. a) X\u00e1c \u0111\u1ecbnh b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft th\u00f4ng qua vi\u1ec7c thu th\u1eadp th\u00f4ng tin th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/li>\n
                3. b) Ph\u00e2n t\u00edch so s\u00e1nh, t\u00ecm ki\u1ebfm, l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng, c\u1ee5 th\u1ec3:<\/li>\n<\/ol>\n

                  b1) X\u00e1c \u0111\u1ecbnh ph\u1ea1m vi, n\u1ed9i dung v\u00e0 y\u1ebfu t\u1ed1 so s\u00e1nh bao g\u1ed3m th\u1eddi gian so s\u00e1nh; th\u00f4ng tin ph\u00e2n t\u00edch v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c y\u1ebfu t\u1ed1 so s\u00e1nh v\u1ec1 ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n, r\u1ee7i ro; \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m; \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng; \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf khi ph\u00e1t sinh giao d\u1ecbch, ph\u00e2n t\u00edch ng\u00e0nh, th\u1ecb tr\u01b0\u1eddng, ho\u00e0n c\u1ea3nh ho\u1ea1t \u0111\u1ed9ng kinh doanh, giao d\u1ecbch h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c b\u00ean \u0111\u1ec3 l\u1ef1a ch\u1ecdn b\u00ean li\u00ean k\u1ebft c\u1ea7n th\u1ef1c hi\u1ec7n x\u00e1c\u00a0\u0111\u1ecbnh\u00a0gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP\u00a0v\u00e0 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

                  b2) \u0110\u00e1nh gi\u00e1, t\u00ecm ki\u1ebfm \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh g\u1ed3m \u01b0u ti\u00ean r\u00e0 so\u00e1t c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp n\u1ed9i b\u1ed9 tr\u00ean c\u01a1 s\u1edf x\u00e1c minh \u0111\u1ed9 tin c\u1eady v\u00e0 t\u00ednh \u0111\u1ed9c l\u1eadp c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y \u0111\u1ea3m b\u1ea3o kh\u00f4ng ph\u1ea3i l\u00e0 c\u00e1c giao d\u1ecbch d\u00e0n x\u1ebfp kh\u00f4ng theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp; x\u00e2y d\u1ef1ng c\u00e1c ti\u00eau ch\u00ed t\u00ecm ki\u1ebfm v\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1c ngu\u1ed3n c\u01a1 s\u1edf d\u1eef li\u1ec7u tin c\u1eady c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP\u00a0\u0111\u1ec3 ti\u1ebfn h\u00e0nh t\u00ecm ki\u1ebfm c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng. Tr\u00ean c\u01a1 s\u1edf c\u00e1c th\u00f4ng tin \u0111\u00e3 ph\u00e2n t\u00edch v\u00e0 r\u00e0 so\u00e1t t\u00ednh s\u1eb5n c\u00f3 \u0111\u1ed1i v\u1edbi d\u1eef li\u1ec7u c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp, l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng kinh doanh, th\u01b0\u01a1ng m\u1ea1i, t\u00e0i ch\u00ednh, r\u1ee7i ro c\u1ee7a b\u00ean li\u00ean k\u1ebft c\u1ea7n th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh gi\u00e1.<\/p>\n

                  b3) Ph\u00e2n t\u00edch m\u1ee9c \u0111\u1ed9 t\u01b0\u01a1ng \u0111\u1ed3ng v\u00e0 tin c\u1eady c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn tr\u00ean c\u01a1 s\u1edf r\u00e0 so\u00e1t, s\u00e0ng l\u1ecdc c\u00e1c ti\u00eau ch\u00ed \u0111\u1ecbnh t\u00ednh v\u00e0 \u0111\u1ecbnh l\u01b0\u1ee3ng; ph\u00e2n t\u00edch th\u00f4ng tin kinh t\u1ebf, ng\u00e0nh v\u00e0 s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u1ec3 x\u00e1c minh m\u1ee9c \u0111\u1ed9 t\u01b0\u01a1ng \u0111\u1ed3ng; x\u00e1c \u0111\u1ecbnh kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu v\u00e0 \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu (n\u1ebfu c\u00f3). Tr\u00ean c\u01a1 s\u1edf k\u1ebft qu\u1ea3 l\u1ef1a ch\u1ecdn c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng, s\u1eed d\u1ee5ng d\u1eef li\u1ec7u, s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/p>\n

                    \n
                  1. c) X\u00e1c \u0111\u1ecbnh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch so s\u00e1nh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00f4ng l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/li>\n<\/ol>\n

                    \u0110i\u1ec1u 3. C\u00e1c ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP<\/strong><\/b><\/p>\n

                      \n
                    1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1edbi t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i\u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP\u00e1p d\u1ee5ng nh\u01b0 sau:<\/li>\n
                    2. a) Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean doanh thu (ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i) \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n b\u00e1n h\u00e0ng, ph\u00e2n ph\u1ed1i l\u1ea1i c\u00e1c s\u1ea3n ph\u1ea9m mua t\u1eeb b\u00ean li\u00ean k\u1ebft cho c\u00e1c kh\u00e1ch h\u00e0ng \u0111\u1ed9c l\u1eadp v\u00e0 kh\u00f4ng t\u1ea1o ra t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh g\u1eafn li\u1ec1n v\u1edbi s\u1ea3n ph\u1ea9m b\u00e1n ra; kh\u00f4ng tham gia v\u00e0o qu\u00e1 tr\u00ecnh ph\u00e1t tri\u1ec3n, gia t\u0103ng, duy tr\u00ec, b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh do b\u00ean li\u00ean k\u1ebft s\u1edf h\u1eefu g\u1eafn v\u1edbi s\u1ea3n ph\u1ea9m b\u00e1n ra ho\u1eb7c kh\u00f4ng th\u1ef1c hi\u1ec7n gia c\u00f4ng, ch\u1ebf bi\u1ebfn, l\u1eafp r\u00e1p thay \u0111\u1ed5i t\u00ednh ch\u1ea5t, \u0111\u1eb7c \u0111i\u1ec3m s\u1ea3n ph\u1ea9m, g\u1eafn nh\u00e3n hi\u1ec7u th\u01b0\u01a1ng m\u1ea1i \u0111\u1ec3 l\u00e0m gia t\u0103ng gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m. Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i kh\u00f4ng \u00e1p d\u1ee5ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 nh\u00e0 ph\u00e2n ph\u1ed1i s\u1edf h\u1eefu c\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u00f3 gi\u00e1 tr\u1ecb c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111\u1ed1i v\u1edbi th\u01b0\u01a1ng hi\u1ec7u, nh\u00e3n hi\u1ec7u h\u00e0ng h\u00f3a v\u00e0 c\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh li\u00ean quan \u0111\u1ebfn marketing kh\u00e1c nh\u01b0 danh s\u00e1ch kh\u00e1ch h\u00e0ng, k\u00eanh ph\u00e2n ph\u1ed1i, bi\u1ec3u t\u01b0\u1ee3ng, h\u00ecnh \u1ea3nh v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 nh\u1eadn di\u1ec7n th\u01b0\u01a1ng hi\u1ec7u trong ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng, ti\u1ebfp th\u1ecb, x\u00fac ti\u1ebfn th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c ph\u00e1t sinh chi ph\u00ed t\u1ea1o l\u1eadp, thi\u1ebft k\u1ebf c\u00e1c k\u00eanh ph\u00e2n ph\u1ed1i, nh\u1eadn di\u1ec7n th\u01b0\u01a1ng hi\u1ec7u ho\u1eb7c c\u00e1c chi ph\u00ed sau b\u00e1n h\u00e0ng.<\/li>\n
                    3. b) Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1v\u1ed1n (ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i) \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng s\u1edf h\u1eefu t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 g\u00e1nh ch\u1ecbu \u00edt r\u1ee7i ro kinh doanh th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng s\u1ea3n xu\u1ea5t theo h\u1ee3p \u0111\u1ed3ng, \u0111\u01a1n \u0111\u1eb7t h\u00e0ng ho\u1eb7c gia c\u00f4ng, l\u1eafp r\u00e1p, ch\u1ebf t\u1ea1o, ch\u1ebf bi\u1ebfn s\u1ea3n ph\u1ea9m, c\u00e0i \u0111\u1eb7t thi\u1ebft b\u1ecb; thu mua, cung \u1ee9ng s\u1ea3n ph\u1ea9m; cungc\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c th\u1ef1c hi\u1ec7n nghi\u00ean c\u1ee9u ph\u00e1t tri\u1ec3n theo h\u1ee3p \u0111\u1ed3ng cho b\u00ean li\u00ean k\u1ebft. Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i kh\u00f4ng \u00e1p d\u1ee5ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t t\u1ef1 ch\u1ee7, th\u1ef1c hi\u1ec7n c\u00e1c ch\u1ee9c n\u0103ng nghi\u00ean c\u1ee9u ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m \u0111\u1ebfn x\u00e2y d\u1ef1ng th\u01b0\u01a1ng hi\u1ec7u, nh\u00e3n hi\u1ec7u h\u00e0ng h\u00f3a, chi\u1ebfn l\u01b0\u1ee3c th\u1ecb tr\u01b0\u1eddng v\u00e0 b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, ch\u0103m s\u00f3c kh\u00e1ch h\u00e0ng.<\/li>\n
                    4. c) Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3png\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f3 th\u00f4ng tin \u0111\u1ec3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp; kh\u00f4ng c\u00f3 d\u1eef li\u1ec7u v\u00e0 th\u00f4ng tin v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp ho\u1eb7c kh\u00f4ng t\u00ecm \u0111\u01b0\u1ee3c c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh c\u00f3 ch\u1ee9c n\u0103ng v\u00e0 s\u1ea3n ph\u1ea9m t\u01b0\u01a1ng \u0111\u1ed3ng n\u00ean kh\u00f4ng \u0111\u1ee7 c\u01a1 s\u1edf \u00e1p d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a v\u00e0 b kho\u1ea3n n\u00e0y; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n c\u00e1c ch\u1ee9c n\u0103ng ph\u00e2n ph\u1ed1i ho\u1eb7c s\u1ea3n xu\u1ea5t kh\u00f4ng s\u1edf h\u1eefu t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh ho\u1eb7c kh\u00f4ng tham gia ph\u00e1t tri\u1ec3n, gia t\u0103ng, duy tr\u00ec, b\u1ea3o v\u1ec7 v\u00e0 khai th\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh ho\u1eb7c kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i\u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP.<\/li>\n
                    5. M\u1ed9t s\u1ed1 kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu khi l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn theo quy \u0111\u1ecbnh t\u1ea1i\u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP\u00e1p d\u1ee5ng nh\u01b0 sau:<\/li>\n
                    6. a) Tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i: M\u1ed9t s\u1ed1 kh\u00e1c bi\u1ec7t c\u00f3 th\u1ec3 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 b\u00e1n ra (doanh thu thu\u1ea7n) nh\u01b0 c\u00e1c chi ph\u00ed ph\u1ea3n \u00e1nh ch\u1ee9c n\u0103ng c\u1ee7a doanh nghi\u1ec7p l\u00e0 \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng, nh\u00e0 ph\u00e2n ph\u1ed1i \u0111\u1ed9c quy\u1ec1n ho\u1eb7c nh\u00e0 ph\u00e2n ph\u1ed1i th\u1ef1c hi\u1ec7n marketing; m\u1ee9c \u0111\u1ed9 t\u0103ng tr\u01b0\u1edfng ph\u00e1t tri\u1ec3n c\u1ee7a th\u1ecb tr\u01b0\u1eddng ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m; ch\u1ee9c n\u0103ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong chu\u1ed7i cung \u1ee9ng nh\u01b0 b\u00e1n l\u1ebb, b\u00e1n bu\u00f4n v\u00e0 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u1ee7a c\u00e1c b\u00ean.<\/li>\n
                    7. b) Tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i: M\u1ed9t s\u1ed1 kh\u00e1c bi\u1ec7t c\u00f3 th\u1ec3 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 g\u1ed3m c\u00e1c chi ph\u00ed ph\u1ea3n \u00e1nh ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p nh\u01b0 s\u1ea3n xu\u1ea5t theo h\u1ee3p \u0111\u1ed3ng ch\u1ec9 \u0111\u1ecbnh t\u1eeb c\u00f4ng ty m\u1eb9 ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n; c\u00e1c ngh\u0129a v\u1ee5 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nh\u01b0 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, \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n v\u00e0 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c y\u1ebfu t\u1ed1 c\u1ea5u th\u00e0nh trong gi\u00e1 v\u1ed1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp.<\/li>\n
                    8. c) Tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n: M\u1ed9t s\u1ed1 kh\u00e1c bi\u1ec7t c\u00f3 th\u1ec3 g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n nh\u01b0 kh\u00e1c bi\u1ec7t v\u1ec1 ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n, r\u1ee7i ro; \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf; \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng v\u00e0 \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m theo quy \u0111\u1ecbnh t\u1ea1ikho\u1ea3n 3 \u0110i\u1ec1u 6, kho\u1ea3n 2 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CPv\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y.<\/li>\n
                    9. Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i\u0111i\u1ec3m c kho\u1ea3n 1, 2 v\u00e0 3 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP\u00e1p d\u1ee5ng nh\u01b0 sau:<\/li>\n
                    10. a) M\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh theo m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn t\u01b0\u01a1ng \u1ee9ng c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn t\u1eeb k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch so s\u00e1nh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y.<\/li>\n
                    11. b) Tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n:<\/li>\n<\/ol>\n

                      b1) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c c\u00e1c ng\u00e0nh s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5: C\u00e1c ch\u1ec9 ti\u00eau t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean doanh thu (ho\u1eb7c doanh thu thu\u1ea7n); tr\u00ean chi ph\u00ed (ho\u1eb7c t\u1ed5ng chi ph\u00ed); tr\u00ean t\u00e0i s\u1ea3n (ho\u1eb7c t\u1ed5ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh) ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

                      L\u1ee3i nhu\u1eadn thu\u1ea7n kh\u00f4ng bao g\u1ed3m ch\u00eanh l\u1ec7ch doanh thu v\u00e0 chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n tr\u00ean c\u01a1 s\u1edf s\u1ed1 li\u1ec7u v\u1ec1 doanh thu, chi ph\u00ed, t\u00e0i s\u1ea3n kh\u00f4ng do c\u00e1c b\u00ean li\u00ean k\u1ebft ki\u1ec3m so\u00e1t ho\u1eb7c c\u00e1c giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft c\u1ea5u th\u00e0nh doanh thu, chi ph\u00ed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/p>\n

                      Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh t\u1ea1i b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u1ec3 ph\u00e2n t\u00edch so s\u00e1nh, s\u00e0ng l\u1ecdc \u0111\u1ecbnh l\u01b0\u1ee3ng v\u00e0 x\u00e1c \u0111\u1ecbnh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n, gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng l\u00e0 gi\u00e1 tr\u1ecb trung b\u00ecnh c\u1ed9ng c\u1ee7a s\u1ed1 cu\u1ed1i n\u0103m v\u00e0 s\u1ed1 \u0111\u1ea7u n\u0103m tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau s\u1eed d\u1ee5ng.<\/p>\n

                      b2) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c c\u00e1c ng\u00e0nh ng\u00e2n h\u00e0ng, t\u00edn d\u1ee5ng: C\u00e1c ch\u1ec9 ti\u00eau t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, qu\u1ea3n l\u00fd thu\u1ebf, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ph\u00f9 h\u1ee3p v\u1edbi lo\u1ea1i h\u00ecnh kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

                      b3) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1c c\u00f4ng ty ch\u1ee9ng kho\u00e1n, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n: C\u00e1c ch\u1ec9 ti\u00eau t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, qu\u1ea3n l\u00fd thu\u1ebf, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng ch\u1ee9ng kho\u00e1n ph\u00f9 h\u1ee3p lo\u1ea1i h\u00ecnh kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

                        \n
                      1. c) K\u1ebft qu\u1ea3 \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf, k\u00ea khai chi ph\u00ed, doanh thu x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, kh\u00f4ng l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/li>\n<\/ol>\n

                        Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 n\u00e0y d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/p>\n

                        \u0110i\u1ec1u 4. K\u00ea khai th\u00f4ng ti<\/strong><\/b>n quan h\u1ec7 li\u00ean k\u1ebft, giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 8 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP<\/strong><\/b><\/p>\n

                          \n
                        1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP th\u1ef1c hi\u1ec7n k\u00ea khai c\u00e1c m\u1eabu theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP thay th\u1ebf cho M\u1eabu s\u1ed1 03-7\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y06 th\u00e1ng 11 n\u0103m 2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 n\u1ed9p k\u00e8m theo T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 03\/TNDN, nh\u01b0 sau:<\/li>\n
                        2. a) M\u1eabu s\u1ed1 01 Th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1ea1i Ph\u1ee5 l\u1ee5c 02 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/li>\n
                        3. b) M\u1eabu s\u1ed1 02 Danh m\u1ee5c c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ea7n cung c\u1ea5p t\u1ea1i H\u1ed3 s\u01a1 qu\u1ed1c gia v\u00e0 M\u1eabu s\u1ed1 03 Danh m\u1ee5c c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ea7n cung c\u1ea5p t\u1ea1i H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e1nh d\u1ea5u v\u00e0o c\u00e1c d\u00f2ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u \u0111\u00e3 l\u1eadp t\u1ea1i H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/li>\n
                        4. c) M\u1eabu s\u1ed1 04 K\u00ea khai th\u00f4ng tin B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Vi\u1ec7t Nam c\u00f3 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u t\u1eeb m\u01b0\u1eddi t\u00e1m ngh\u00ecn t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean c\u00f3 ho\u1ea1t \u0111\u1ed9ng t\u1ea1i nhi\u1ec1u qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 theo h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1ea1i Ph\u1ee5 l\u1ee5c 03 ban h\u00e0nhk\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/li>\n<\/ol>\n

                          Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai b\u1ed5 sung th\u00eam ho\u1eb7c ph\u00e1t hi\u1ec7n sai s\u00f3t trong th\u00f4ng tin k\u00ea khai v\u1edbi C\u01a1 quan thu\u1ebf t\u1ea1i c\u00e1c M\u1eabu 01, 02, 03 v\u00e0 04 t\u1ea1i \u0111i\u1ec3m a, b v\u00e0 c kho\u1ea3n n\u00e0y th\u00ec th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/p>\n

                            \n
                          1. H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bao g\u1ed3m:<\/li>\n
                          2. a) H\u1ed3 s\u01a1 qu\u1ed1c gia l\u00e0 c\u00e1c th\u00f4ng tin v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, ch\u00ednh s\u00e1ch v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 l\u01b0u t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo danh m\u1ee5c c\u00e1c n\u1ed9i dung th\u00f4ng tin, t\u00e0i li\u1ec7u quy \u0111\u1ecbnh t\u1ea1i M\u1eabu s\u1ed1 02 ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP.<\/li>\n
                          3. b) H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u l\u00e0 c\u00e1c th\u00f4ng tin v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, ch\u00ednh s\u00e1ch v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a t\u1eadp \u0111o\u00e0n tr\u00ean to\u00e0n c\u1ea7u v\u00e0 ch\u00ednh s\u00e1ch ph\u00e2n b\u1ed5 thu nh\u1eadp v\u00e0 ph\u00e2n b\u1ed5 c\u00e1c ho\u1ea1t \u0111\u1ed9ng, ch\u1ee9c n\u0103ng trong chu\u1ed7i gi\u00e1 tr\u1ecb c\u1ee7a t\u1eadp \u0111o\u00e0n theo danh m\u1ee5c c\u00e1c n\u1ed9i dung th\u00f4ng tin, t\u00e0i li\u1ec7u quy \u0111\u1ecbnh t\u1ea1i M\u1eabu s\u1ed1 03 ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP.<\/li>\n<\/ol>\n

                            Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp v\u00e0 cung c\u1ea5p H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia n\u01a1i h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi\u00a0n\u1ed9p thu\u1ebf l\u00e0 c\u00f4ng ty con c\u1ee7a nhi\u1ec1u c\u00f4ng ty m\u1eb9 thu\u1ed9c c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a\u00a0qu\u1ed1c\u00a0gia kh\u00e1c nhau v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c h\u1ee3p nh\u1ea5t v\u00e0o nhi\u1ec1u t\u1eadp \u0111o\u00e0n th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c t\u1eadp \u0111o\u00e0n n\u00e0y.<\/p>\n

                              \n
                            1. c) B\u1ea3n sao B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i n\u01b0\u1edbc ngo\u00e0i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt n\u01b0\u1edbc s\u1edf t\u1ea1i.<\/li>\n<\/ol>\n

                              Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00f4ng ty con c\u1ee7a nhi\u1ec1u c\u00f4ng ty m\u1eb9 t\u1ed1i cao thu\u1ed9c c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia kh\u00e1c nhau v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a nhi\u1ec1u t\u1eadp \u0111o\u00e0n th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u01b0u b\u1ea3n sao B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty m\u1eb9 t\u1ed1i cao.<\/p>\n

                              Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng cung c\u1ea5p \u0111\u01b0\u1ee3c B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao cho k\u1ef3 t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i cung c\u1ea5p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia\u00a0c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u1ee7a n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc k\u1ef3 t\u00ednh thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 gi\u1ea3i th\u00edch l\u00fd do b\u1eb1ng v\u0103n b\u1ea3n k\u00e8m theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

                              Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng cung c\u1ea5p \u0111\u01b0\u1ee3c B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u1ea3i th\u00edch l\u00fd do b\u1eb1ng v\u0103n b\u1ea3n k\u00e8m theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n

                                \n
                              1. d) Th\u00f4ng tin t\u1ea1i H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 tr\u1ecdng y\u1ebfu n\u1ebfu th\u00f4ng tin n\u00e0y g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng; ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c k\u1ebft qu\u1ea3 \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/li>\n<\/ol>\n

                                \u0110i\u1ec1u 5. Mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP<\/strong><\/b><\/p>\n

                                  \n
                                1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i\u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP\u00e1p d\u1ee5ng t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh trong k\u1ef3 t\u00ednh thu\u1ebf l\u00e0 l\u1ee3i nhu\u1eadn thu\u1ea7n ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (kh\u00f4ng bao g\u1ed3m ch\u00eanh l\u1ec7ch doanh thu v\u00e0 chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh) tr\u00ean doanh thu thu\u1ea7n.<\/li>\n<\/ol>\n

                                  Doanh thu thu\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n l\u00e0 ch\u00eanh l\u1ec7ch c\u1ee7a doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u1eeb (-) c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

                                    \n
                                  1. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n kinh doanh ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n nhi\u1ec1u h\u01a1n m\u1ed9t l\u0129nh v\u1ef1c theo quy \u0111\u1ecbnh t\u1ea1i\u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP, \u00e1p d\u1ee5ng t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean doanh thu thu\u1ea7n nh\u01b0 sau:<\/li>\n
                                  2. a) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo d\u00f5i, h\u1ea1ch to\u00e1n ri\u00eang doanh thu, chi ph\u00ed c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c th\u00ec \u00e1p d\u1ee5ng t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean doanh thu thu\u1ea7n t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng l\u0129nh v\u1ef1c.<\/li>\n
                                  3. b) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo d\u00f5i, h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c doanh thu nh\u01b0ng kh\u00f4ng theo d\u00f5i, h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c chi ph\u00ed ph\u00e1t sinh c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 chi ph\u00ed theo t\u1ef7 l\u1ec7 doanh thu c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c \u0111\u1ec3 \u00e1p d\u1ee5ng t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean doanh thu thu\u1ea7n t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng l\u0129nh v\u1ef1c.<\/li>\n
                                  4. c) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng theo d\u00f5i, h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c doanh thu v\u00e0 chi ph\u00ed c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng l\u0129nh v\u1ef1c th\u00ec \u00e1p d\u1ee5ng t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean doanh thu thu\u1ea7n c\u1ee7a l\u0129nh v\u1ef1c c\u00f3 t\u1ef7 su\u1ea5t cao nh\u1ea5t.<\/li>\n
                                  5. 3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u00e1p d\u1ee5ng h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u1ef1c hi\u1ec7n k\u00ea khai M\u1eabu s\u1ed1 01 t\u1ea1i Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c 02 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/li>\n<\/ol>\n

                                    Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1ef1a ch\u1ecdn kh\u00f4ng \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh\u00a0t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u00ec ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 10 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP\u00a0v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

                                    \u0110i\u1ec1u 6. Hi\u1ec7<\/strong><\/b>u\u00a0l\u1ef1<\/strong><\/b>c thi h\u00e0nh<\/strong><\/b><\/p>\n

                                      \n
                                    1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh. B\u00e3i b\u1ecf Th\u00f4ng t\u01b0 s\u1ed1 66\/2010\/TT-BTC ng\u00e0y 22 th\u00e1ng 04 n\u0103m 2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng trong giao d\u1ecbch kinh doanh gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 M\u1eabu s\u1ed1 03-7\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06 th\u00e1ng 11 n\u0103m 2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n
                                    2. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u, h\u01b0\u1edbng d\u1eabn.\/.<\/li>\n<\/ol>\n\n\n\n
                                       <\/p>\n

                                       <\/td>\n

                                      		\n

                                      KT. B\u1ed8 TR\u01af\u1edeNG
                                      \nTH\u1ee8 TR\u01af\u1edeNG<\/strong><\/b><\/p>\n

                                      \u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

                                      B\u1ed8 T\u00c0I CH\u00cdNH ——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— S\u1ed1: 41\/2017\/TT-BTC H\u00e0 N\u1ed9i, ng\u00e0y 28 th\u00e1ng\u00a004 n\u0103m 2017 TH\u00d4NG T\u01af H\u01af\u1edaNG D\u1eaaN TH\u1ef0C HI\u1ec6N M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A NGH\u1eca \u0110\u1ecaNH S\u1ed0 20\/2017\/N\u0110-CP NG\u00c0Y 24 TH\u00c1NG 02 N\u0102M 2017 C\u1ee6A CH\u00cdNH PH\u1ee6 QUY \u0110\u1ecaNH..<\/p>\n","protected":false},"author":28,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31647"}],"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\/28"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=31647"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31647\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31647"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31647"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}