{"id":31650,"date":"2019-02-14T01:30:29","date_gmt":"2019-02-14T01:30:29","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31650"},"modified":"2019-02-13T02:49:13","modified_gmt":"2019-02-13T02:49:13","slug":"phu-luc-thong-tu-41-2017-tt-btc-huong-dan-thuc-hien-mot-so-dieu-cua-nghi-dinh-so-20-2017-nd-cp","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31650","title":{"rendered":"Ph\u1ee5 l\u1ee5c 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"},"content":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u c\u00f9ng b\u1ea1n\u00a0\u0111\u1ecdc\u00a0Ph\u1ee5 l\u1ee5c Th\u00f4ng t\u01b0 41\/2017\/TT-BTC<\/a> 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<\/a>, m\u1eddi c\u00e1c b\u1ea1n c\u00f9ng theo d\u00f5i.<\/p>\n

PH\u1ee4<\/strong><\/b>\u00a0L\u1ee4<\/strong><\/b>C I<\/strong><\/b><\/p>\n

C\u00d4NG TH\u1ee8C T\u00cdNH H\u00c0M T\u1ee8 PH\u00c2N V\u1eca, KHO\u1ea2NG GIAO D\u1ecaCH \u0110\u1ed8C L\u1eacP CHU\u1ea8N V\u00c0 GI\u00c1 TR\u1eca TRUNG V\u1eca
\n(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 41\/2017\/TT-BTC<\/a> ng\u00e0y 28 th\u00e1ng 4 n\u0103m 2017\u00a0<\/em>c\u1ee7<\/em>a B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/p>\n

C\u00f4ng th\u1ee9c t\u00ednh h\u00e0m t\u1ee9 ph\u00e2n v\u1ecb, kho\u1ea3ng giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n v\u00e0 gi\u00e1\u00a0tr\u1ecb trung v\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u00e0m Quartile trong Microsoft Excel nh\u01b0 sau:<\/p>\n

1.1. C\u00e1ch t\u00ednh<\/strong><\/b><\/p>\n

– L\u1eadp m\u1ed9t v\u00f9ng d\u1eef li\u1ec7u trong Excel l\u00e0 c\u00e1c \u00f4 ch\u1ee9a c\u00e1c gi\u00e1 tr\u1ecb v\u1ec1 m\u1ee9c gi\u00e1 ho\u1eb7c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ho\u1eb7c t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng\u00a0so\u00a0s\u00e1nh \u0111\u1ed9c l\u1eadp (c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t c\u1ed9t ho\u1eb7c m\u1ed9t d\u00f2ng).<\/p>\n

– Di chuy\u1ec3n con tr\u1ecf \u0111\u1ebfn m\u1ed9t \u00f4 kh\u00e1c ngo\u00e0i v\u00f9ng d\u1eef li\u1ec7u v\u00e0 th\u1ef1c hi\u1ec7n l\u1ec7nh Quartile \u0111\u1ec3 t\u00ecm c\u00e1c gi\u00e1 tr\u1ecb t\u1ee9 ph\u00e2n v\u1ecb t\u01b0\u01a1ng \u1ee9ng, c\u1ee5 th\u1ec3:<\/p>\n

QUARTILE (V\u00f9ng d\u1eef li\u1ec7u, tham s\u1ed1)<\/strong><\/b><\/p>\n

–\u00a0V\u00f9ng d\u1eef li\u1ec7u:<\/strong><\/b>\u00a0L\u00e0 v\u00f9ng ch\u1ee9a c\u00e1c gi\u00e1 tr\u1ecb v\u1ec1 m\u1ee9c gi\u00e1 ho\u1eb7c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn\u00a0ho\u1eb7c t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn.<\/p>\n

–\u00a0Tham s\u1ed1:<\/strong><\/b>\u00a0Nh\u1eadn c\u00e1c gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng 0, 1, 2, 3, 4.<\/p>\n

+ T\u1ee9 ph\u00e2n v\u1ecb th\u1ee9 nh\u1ea5t l\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0m QUARTILE v\u1edbi tham s\u1ed1 b\u1eb1ng 1.<\/p>\n

+ T\u1ee9 ph\u00e2n v\u1ecb th\u1ee9 hai (trung v\u1ecb) l\u00e0 gi\u00e1 tr\u1ecb\u00a0c\u1ee7a h\u00e0m QUARTILE v\u1edbi tham s\u1ed1 b\u1eb1ng 2.<\/p>\n

+ T\u1ee9 ph\u00e2n v\u1ecb th\u1ee9 ba l\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0m QUARTILE v\u1edbi tham s\u1ed1 b\u1eb1ng 3.<\/p>\n

+ Kho\u1ea3ng giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n l\u00e0 kho\u1ea3ng gi\u00e1 tr\u1ecb t\u1eeb t\u1ee9 ph\u00e2n v\u1ecb th\u1ee9 nh\u1ea5t \u0111\u1ebfn t\u1ee9 ph\u00e2n v\u1ecb th\u1ee9 ba.<\/p>\n

1.2. V\u00ed d\u1ee5 minh h\u1ecda<\/strong><\/b><\/p>\n

Trong n\u0103m 201x, doanh nghi\u1ec7p A l\u1ef1a ch\u1ecdn \u0111\u01b0\u1ee3c c\u00e1c doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp \u0111\u1ec3 so s\u00e1nh c\u00f3 c\u00e1c s\u1ed1 li\u1ec7u v\u1ec1 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n tr\u00ean t\u00e0i s\u1ea3n l\u00e0: 1,0; 1,25; 1,25; 1,5; 1,5; 1,75; 2,0; 2,0; 2,0; 2,25; 2,5; 2,75; 3,0.<\/p>\n

X\u00e1c \u0111\u1ecbnh c\u00e1c gi\u00e1 tr\u1ecb t\u1ee9 ph\u00e2n v\u1ecb c\u1ee7a H\u00e0m Quartile trong excel nh\u01b0 sau:<\/p>\n

T\u1eeb \u0111\u00f3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n c\u1ee7a c\u00e1c gi\u00e1 tr\u1ecb t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn l\u00e0 kho\u1ea3ng gi\u00e1 tr\u1ecb t\u1eeb t\u1ee9 ph\u00e2n v\u1ecb th\u1ee9 nh\u1ea5t \u0111\u1ebfn t\u1ee9 ph\u00e2n v\u1ecb th\u1ee9 ba: [1,5;2,25]; s\u1ed1 trung v\u1ecb: 2,0.<\/p>\n

PH\u1ee4 L\u1ee4C II<\/strong><\/b><\/p>\n

H\u01af\u1edaNG D\u1eaaN M\u1eaaU S\u1ed0 01 TH\u00d4NG TIN QUAN H\u1ec6 LI\u00caN K\u1ebeT V\u00c0 GIAO D\u1ecaCH LI\u00caN K\u1ebeT
\n(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1<\/a><\/em>\u00a041\/2017\/TT-BTC ng\u00e0y 28 th\u00e1ng 4 n\u0103m 2017\u00a0<\/em>c\u1ee7a\u00a0B\u1ed9\u00a0<\/em>T\u00e0<\/em>i ch\u00ed<\/em>nh)<\/em><\/p>\n

    \n
  1. K\u1ef3 t\u00ednh thu\u1ebf: Ghi th\u00f4ng tin t\u01b0\u01a1ng \u1ee9ng v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf c\u1ee7a T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. K\u1ef3 t\u00ednh thu\u1ebf x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/li>\n
  2. Th\u00f4ng tin chung c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf: T\u1eeb ch\u1ec9 ti\u00eau [01] \u0111\u1ebfn ch\u1ec9 ti\u00eau [10] ghi th\u00f4ng tin t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u00f4ng tin \u0111\u00e3 ghi t\u1ea1i T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/li>\n
  3. C. M\u1ee5c I. Th\u00f4ng tin v\u1ec1 c\u00e1c b\u00ean li\u00ean k\u1ebft:<\/li>\n<\/ol>\n

    – C\u1ed9t (2): Ghi \u0111\u1ea7y \u0111\u1ee7 t\u00ean c\u1ee7a t\u1eebng b\u00ean li\u00ean k\u1ebft:<\/p>\n

    + Tr\u01b0\u1eddng h\u1ee3p b\u00ean li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam l\u00e0 t\u1ed5 ch\u1ee9c th\u00ec ghi theo th\u00f4ng tin t\u1ea1i gi\u1ea5y ph\u00e9p \u0111\u0103ng k\u00fd doanh nghi\u1ec7p; l\u00e0 c\u00e1 nh\u00e2n th\u00ec ghi theo th\u00f4ng tin t\u1ea1i ch\u1ee9ng minh nh\u00e2n d\u00e2n, th\u1ebb c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n, h\u1ed9 chi\u1ebfu.<\/p>\n

    + Tr\u01b0\u1eddng h\u1ee3p b\u00ean li\u00ean k\u1ebft l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ngo\u00e0i Vi\u1ec7t Nam th\u00ec ghi theo th\u00f4ng tin t\u1ea1i v\u0103n b\u1ea3n x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft nh\u01b0 gi\u1ea5y ph\u00e9p \u0111\u0103ng k\u00fd kinh doanh, h\u1ee3p \u0111\u1ed3ng, th\u1ecfa thu\u1eadn giao d\u1ecbch c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1edbi b\u00ean li\u00ean k\u1ebft.<\/p>\n

    – C\u1ed9t (3): Ghi t\u00ean qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0\u00a0tr\u00fa.<\/p>\n

    – C\u1ed9t (4): Ghi m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft:<\/p>\n

    + Tr\u01b0\u1eddng h\u1ee3p b\u00ean li\u00ean k\u1ebft l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam th\u00ec ghi \u0111\u1ee7 m\u00e3 s\u1ed1\u00a0thu\u1ebf.<\/p>\n

    + Tr\u01b0\u1eddng h\u1ee3p b\u00ean li\u00ean k\u1ebft l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ngo\u00e0i Vi\u1ec7t Nam th\u00ec ghi \u0111\u1ee7 m\u00e3 s\u1ed1 thu\u1ebf, m\u00e3 \u0111\u1ecbnh danh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, n\u1ebfu kh\u00f4ng c\u00f3 th\u00ec ghi r\u00f5 l\u00fd do.<\/p>\n

    – C\u1ed9t (5): C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai m\u1ed1i quan h\u1ec7 v\u1edbi t\u1eebng b\u00ean li\u00ean k\u1ebft t\u01b0\u01a1ng \u1ee9ng\u00a0b\u1eb1ng c\u00e1ch \u0111\u00e1nh d\u1ea5u \u201cx\u201d v\u00e0o \u00f4 t\u01b0\u01a1ng \u1ee9ng. Tr\u01b0\u1eddng h\u1ee3p b\u00ean li\u00ean k\u1ebft thu\u1ed9c nhi\u1ec1u h\u01a1n m\u1ed9t h\u00ecnh th\u1ee9c quan h\u1ec7 li\u00ean k\u1ebft, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e1nh d\u1ea5u \u201cx\u201d v\u00e0o c\u00e1c \u00f4 t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

    Th\u00f4ng tin t\u1ea1i m\u1ee5c I k\u00ea khai \u0111\u1ed1i v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP.<\/p>\n

      \n
    1. M\u1ee5c II. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ngh\u0129a v\u1ee5 k\u00ea khai, mi\u1ec5n tr\u1eeb vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft:<\/li>\n<\/ol>\n

      N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ngh\u0129a v\u1ee5 k\u00ea khai, mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a020\/2017\/N\u0110-CP t\u1ea1i C\u1ed9t (2) th\u00ec \u0111\u00e1nh d\u1ea5u \u201cx\u201d v\u00e0o \u00f4 thu\u1ed9c di\u1ec7n mi\u1ec5n tr\u1eeb t\u01b0\u01a1ng \u1ee9ng t\u1ea1i C\u1ed9t (3).<\/p>\n

      Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 \u0111\u00e1nh d\u1ea5u v\u00e0o \u00f4 t\u01b0\u01a1ng \u1ee9ng t\u1ea1i C\u1ed9t (3) v\u00e0 kh\u00f4ng ph\u1ea3i k\u00ea khai c\u00e1c m\u1ee5c III v\u00e0 IV M\u1eabu s\u1ed1 01 k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP.<\/p>\n

      Tr\u01b0\u1eddng h\u1ee3p 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 a ho\u1eb7c \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai c\u00e1c m\u1ee5c III v\u00e0 IV theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng \u1ee9ng t\u1ea1i c\u00e1c ph\u1ea7n \u0110.1\u00a0v\u00e0 E.<\/p>\n

      Tr\u01b0\u1eddng h\u1ee3p 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 b kho\u1ea3n 2 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng \u1ee9ng t\u1ea1i c\u00e1c ph\u1ea7n \u0110.2 v\u00e0 E.<\/p>\n

      \u0110. M\u1ee5c III. Th\u00f4ng tin x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft:<\/p>\n

      \u0110.1. Tr\u01b0\u1eddng h\u1ee3p 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 a ho\u1eb7c \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP v\u00e0 \u0111\u00e3 k\u00ea khai \u0111\u00e1nh d\u1ea5u (x) v\u00e0o c\u1ed9t 3 t\u1ea1i d\u00f2ng a ho\u1eb7c d\u00f2ng c ch\u1ec9 ti\u00eau mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a M\u1ee5c II M\u1eabu s\u1ed1 01 k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP th\u1ef1c hi\u1ec7n k\u00ea khai m\u1ee5c n\u00e0y nh\u01b0 sau:<\/p>\n

      – C\u1ed9t (3), (7) v\u00e0 (12): K\u00ea khai nh\u01b0 h\u01b0\u1edbng d\u1eabn t\u1ea1i ph\u1ea7n \u0110.2 Ph\u1ee5 l\u1ee5c n\u00e0y.<\/p>\n

      – C\u1ed9t (4), (5),\u00a0(6), (8), (9), (10) v\u00e0 (11): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3\u00a0tr\u1ed1ng kh\u00f4ng k\u00ea\u00a0khai.<\/p>\n

      \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p 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 a kho\u1ea3n 2 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP, t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng (=) t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea1i C\u1ed9t (3) c\u1ed9ng (+) C\u1ed9t (7) c\u1ee7a d\u00f2ng ch\u1ec9 ti\u00eau \u201cT\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng li\u00ean k\u1ebft\u201d.<\/p>\n

      \u0110.2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i \u0111i\u1ec3m a ho\u1eb7c \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP k\u00ea khai nh\u01b0 sau:<\/p>\n

      – Ch\u1ec9 ti\u00eau \u201cT\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh\u201d:<\/p>\n

      + C\u1ed9t (3): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb doanh thu b\u00e1n ra cho c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp, bao g\u1ed3m: Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5, doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 thu nh\u1eadp kh\u00e1c (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu h\u1ed9).<\/p>\n

      + C\u1ed9t (7): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb chi ph\u00ed ph\u1ea3i tr\u1ea3 cho c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp, bao g\u1ed3m: Chi ph\u00ed h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 mua v\u00e0o, chi ph\u00ed t\u00e0i ch\u00ednh, chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p v\u00e0 chi ph\u00ed kh\u00e1c (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n chi h\u1ed9).<\/p>\n

      + C\u1ed9t (4), (5), (6), (8), (9), (10), (11), (12) v\u00e0 (13): \u0110\u1ec3 tr\u1ed1ng kh\u00f4ng ph\u1ea3i k\u00ea\u00a0khai.<\/p>\n

      – Ch\u1ec9 ti\u00eau \u201cT\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng li\u00ean k\u1ebft\u201d:<\/p>\n

      + C\u1ed9t (3), (4), (7) v\u00e0 (8): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea1i c\u00e1c \u00f4 t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng ch\u1ec9 ti\u00eau H\u00e0ng h\u00f3a c\u1ed9ng (+) D\u1ecbch v\u1ee5.<\/p>\n

      – Ch\u1ec9 ti\u00eau \u201cH\u00e0ng h\u00f3a\u201d:<\/p>\n

      + C\u1ed9t (3), (4), (7) v\u00e0 (8): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea1i c\u00e1c \u00f4 t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau H\u00e0ng h\u00f3a h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ed9ng (+) H\u00e0ng h\u00f3a kh\u00f4ng h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n

      – Ch\u1ec9 ti\u00eau \u201cH\u00e0ng h\u00f3a h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u201d v\u00e0 c\u00e1c d\u00f2ng chi ti\u1ebft \u201cB\u00ean\u00a0li\u00ean k\u1ebft A\u201d, \u201cB\u00ean li\u00ean k\u1ebft B\u201d,…:<\/p>\n

      + C\u1ed9t (3) v\u00e0 (7): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb ph\u00e1t sinh t\u1eeb mua ho\u1eb7c b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft theo gi\u00e1 tr\u1ecb t\u1ea1i s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n

      + C\u1ed9t (4) v\u00e0 (8): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb ph\u00e1t sinh t\u1eeb mua ho\u1eb7c b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u01b0\u01a1ng \u1ee9ng t\u1ea1i C\u1ed9t (6) v\u00e0 (10).<\/p>\n

      – Ch\u1ec9 ti\u00eau \u201cH\u00e0ng h\u00f3a kh\u00f4ng h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u201d v\u00e0 c\u00e1c d\u00f2ng chi ti\u1ebft \u201cB\u00ean li\u00ean k\u1ebft A\u201d, \u201cB\u00ean li\u00ean k\u1ebft B\u201d,…:<\/p>\n

      + C\u1ed9t (3) v\u00e0 (7): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb ph\u00e1t sinh t\u1eeb mua ho\u1eb7c b\u00e1n h\u00e0ng h\u00f3a kh\u00f4ng\u00a0ph\u1ea3i l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft theo gi\u00e1 tr\u1ecb t\u1ea1i s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n

      + C\u1ed9t (4) v\u00e0 (8): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb ph\u00e1t sinh t\u1eeb mua ho\u1eb7c b\u00e1n h\u00e0ng h\u00f3a kh\u00f4ng ph\u1ea3i l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u01b0\u01a1ng \u1ee9ng t\u1ea1i C\u1ed9t (6) v\u00e0 (10).<\/p>\n

      – Ch\u1ec9 ti\u00eau \u201cD\u1ecbch v\u1ee5\u201d:<\/p>\n

      + C\u1ed9t (3), (4), (7) v\u00e0 (8): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea1i c\u00e1c \u00f4 t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau \u201cNghi\u00ean c\u1ee9u, ph\u00e1t tri\u1ec3n\u201d c\u1ed9ng (+) \u201cQu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb\u201d c\u1ed9ng (+) \u201cQu\u1ea3n l\u00fd kinh doanh v\u00e0 t\u01b0 v\u1ea5n, \u0111\u00e0o t\u1ea1o\u201d c\u1ed9ng (+) \u201cHo\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh\u201d c\u1ed9ng (+) \u201cD\u1ecbch v\u1ee5 kh\u00e1c\u201d.<\/p>\n

      – C\u00e1c ch\u1ec9 ti\u00eau \u201cNghi\u00ean c\u1ee9u, ph\u00e1t tri\u1ec3n\u201d; \u201cQu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb\u201d; \u201cQu\u1ea3n l\u00fd kinh doanh v\u00e0 t\u01b0 v\u1ea5n, \u0111\u00e0o t\u1ea1o\u201d; \u201cHo\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 D\u1ecbch v\u1ee5 kh\u00e1c\u201d, v\u00e0 chi ti\u1ebft theo t\u1eebng \u201cB\u00ean li\u00ean k\u1ebft A\u201d, \u201cB\u00ean li\u00ean k\u1ebft B\u201d,…:<\/p>\n

      + C\u1ed9t (3) v\u00e0 (7): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb t\u1eebng lo\u1ea1i d\u1ecbch v\u1ee5 ph\u00e1t sinh t\u1eeb giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 tr\u1ecb ghi t\u1ea1i s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n

      + C\u1ed9t (4) v\u00e0 (8): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb t\u1eebng lo\u1ea1i d\u1ecbch v\u1ee5 ph\u00e1t sinh t\u1eeb giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u01b0\u01a1ng \u1ee9ng t\u1ea1i C\u1ed9t (6) v\u00e0 C\u1ed9t (10).<\/p>\n

      – C\u1ed9t (6) v\u00e0 (10): Ghi t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng ch\u1ec9 ti\u00eau theo t\u1eebng b\u00ean li\u00ean k\u1ebft k\u00fd hi\u1ec7u vi\u1ebft t\u1eaft t\u00ean ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft c\u1ea5u th\u00e0nh gi\u00e1 tr\u1ecb b\u00e1n ra cho b\u00ean li\u00ean k\u1ebft v\u00e0 gi\u00e1 tr\u1ecb mua v\u00e0o t\u1eeb b\u00ean li\u00ean k\u1ebft c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf x\u00e1c \u0111\u1ecbnh theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

      + P1.1: Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp).<\/p>\n

      + P1.2: Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp c\u1ee7a c\u00e1c s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft gi\u00e1 c\u00f4ng khai tr\u00ean c\u00e1c s\u00e0n giao d\u1ecbch h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong n\u01b0\u1edbc v\u00e0 qu\u1ed1c t\u1ebf.<\/p>\n

      + P2.1: Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i g\u1ed9p tr\u00ean doanh thu (ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i).<\/p>\n

      + P2.2: Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n (ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i).<\/p>\n

      + P2.3: Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n.<\/p>\n

      + P3: Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/p>\n

      V\u00ed d\u1ee5:<\/p>\n

      + Mua m\u00e1y m\u00f3c t\u1eeb b\u00ean li\u00ean k\u1ebft A tr\u00ean c\u01a1 s\u1edf ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp, t\u1ea1i d\u00f2ng ch\u1ec9 ti\u00eau H\u00e0ng h\u00f3a h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1eeb b\u00ean li\u00ean k\u1ebft A C\u1ed9t (10): Ghi P1.1.<\/p>\n

      + Thu ph\u00ed d\u1ecbch v\u1ee5 qu\u1ea3n l\u00fd cung c\u1ea5p cho b\u00ean li\u00ean k\u1ebft B tr\u00ean c\u01a1 s\u1edf ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i, t\u1ea1i d\u00f2ng ch\u1ec9 ti\u00eau Qu\u1ea3n l\u00fd kinh doanh v\u00e0 t\u01b0 v\u1ea5n, \u0111\u00e0o t\u1ea1o cho b\u00ean li\u00ean k\u1ebft B C\u1ed9t (6): Ghi P2.2.<\/p>\n

      – C\u1ed9t (5) v\u00e0 (9): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c t\u00ednh t\u1ea1i M\u1eabu s\u1ed1 01 c\u1ee7a Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP.<\/p>\n

      – C\u1ed9t (11): Ghi l\u1ee3i nhu\u1eadn t\u0103ng do x\u00e1c \u0111\u1ecbnh l\u1ea1i theo gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/p>\n

      – C\u1ed9t (12): Ghi l\u1ea7n l\u01b0\u1ee3t t\u1ed5ng gi\u00e1 tr\u1ecb thu h\u1ed9, t\u1ed5ng gi\u00e1\u00a0tr\u1ecb chi h\u1ed9, t\u1ed5ng gi\u00e1 tr\u1ecb doanh thu ph\u00e2n b\u1ed5 cho c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa, t\u1ed5ng gi\u00e1 tr\u1ecb chi ph\u00ed ph\u00e2n b\u1ed5 cho c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf.<\/p>\n

      – C\u1ed9t (13): Ghi theo h\u01b0\u1edbng d\u1eabn t\u1ea1i M\u1eabu s\u1ed1 01 c\u1ee7a Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng giao d\u1ecbch thu\u1ed9c ph\u1ea1m vi APA v\u00e0 \u0111\u1ec3 tr\u1ed1ng c\u00e1c \u00f4 t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c d\u00f2ng ch\u1ec9 ti\u00eau ghi s\u1ed1\u00a0li\u1ec7u t\u1ed5ng gi\u00e1 tr\u1ecb.<\/p>\n

        \n
      1. M\u1ee5c IV. K\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh sau khi x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00eank\u1ebft:<\/li>\n<\/ol>\n

        – Ch\u1ec9 ti\u00eau \u201cNg\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 k\u00fd th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c\u00a0\u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA)\u201d:<\/p>\n

        Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e1nh d\u1ea5u \u201cx\u201d v\u00e0o \u201cC\u00f3\u201d n\u1ebfu \u0111\u00e3 k\u00fd APA \u0111\u01a1n ph\u01b0\u01a1ng, song ph\u01b0\u01a1ng ho\u1eb7c \u0111a ph\u01b0\u01a1ng v\u1edbi C\u01a1 quan thu\u1ebf Vi\u1ec7t Nam. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p\u00a0thu\u1ebf kh\u00f4ng k\u00fd APA v\u1edbi C\u01a1 quan thu\u1ebf th\u00ec \u0111\u00e1nh d\u1ea5u \u201cx\u201d v\u00e0o \u201cKh\u00f4ng\u201d v\u00e0 \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai c\u00e1c ch\u1ec9 ti\u00eau t\u1ea1i C\u1ed9t (4) b\u1ea3ng k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i m\u1ee5c n\u00e0y.<\/p>\n

        – Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 ph\u00e1t\u00a0sinh\u00a0c\u00e1c kho\u1ea3n thu ho\u1eb7c doanh thu v\u1edbi c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp ch\u1ec9 k\u00ea khai t\u1ea1i C\u1ed9t (6) c\u1ee7a b\u1ea3ng k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi t\u1eebng ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c n\u00e0y.<\/p>\n

          \n
        1. D\u00e0nh cho 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:<\/li>\n
        2. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 k\u00ea khai \u0111\u00e1nh d\u1ea5u (x) v\u00e0o C\u1ed9t 3 t\u1ea1i d\u00f2ng 2a mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a M\u1ee5c II M\u1eabu s\u1ed1 01 k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP, th\u1ef1c hi\u1ec7n k\u00ea khai theo h\u01b0\u1edbng d\u1eabn nh\u01b0 sau:<\/li>\n<\/ol>\n

          – C\u00e1c ch\u1ec9 ti\u00eau t\u1ea1i d\u00f2ng (1), (2), (3), (4), (5), (6), (7), (8), (8.1), (9), (9.1) (10), (11), (12), (13) v\u00e0 (14);<\/p>\n

          + C\u1ed9t (3), (4) v\u00e0 (5): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/p>\n

          + C\u1ed9t (6): Ghi gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb s\u1ed1 li\u1ec7u t\u1ea1i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

          – Ch\u1ec9 ti\u00eau t\u1ea1i d\u00f2ng (15): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3\u00a0tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/p>\n

            \n
          1. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 k\u00ea khai \u0111\u00e1nh d\u1ea5u (x) v\u00e0o C\u1ed9t 3 t\u1ea1i d\u00f2ng 2c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a M\u1ee5c II M\u1eabu s\u1ed1 01 k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP, th\u1ef1c hi\u1ec7n k\u00ea khai theo h\u01b0\u1edbng d\u1eabn nh\u01b0 sau:<\/li>\n<\/ol>\n

            – C\u00e1c ch\u1ec9 ti\u00eau t\u1ea1i d\u00f2ng (1), (2), (3), (4), (5), (6), (7), (8), (8.1), (9), (9.1) (10), (11), (12), (13) v\u00e0 (14):<\/p>\n

            + C\u1ed9t (3), (4) v\u00e0 (5): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/p>\n

            + C\u1ed9t (6): Ghi gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb s\u1ed1 li\u1ec7u t\u1ea1i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

            – Ch\u1ec9 ti\u00eau \u201cT\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn s\u1eed d\u1ee5ng x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\u201d<\/p>\n

            + C\u1ed9t (2): Ghi c\u00e1c 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\u1ea1i c\u00e1c d\u00f2ng ch\u1ec9 ti\u00eau (15) (a, b, c…) 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 v\u00e0 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

            + C\u1ed9t (3), (4) v\u00e0 (5): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/p>\n

            + C\u1ed9t 6: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai gi\u00e1 tr\u1ecb 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 \u0111\u1ed1i v\u1edbi l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng 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 v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

            Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tham gia nhi\u1ec1u h\u01a1n m\u1ed9t l\u0129nh v\u1ef1c thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 n\u00e0y, th\u1ef1c hi\u1ec7n k\u00ea khai ri\u00eang theo t\u1eebng l\u0129nh v\u1ef1c.<\/p>\n

            Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tham gia nhi\u1ec1u h\u01a1n\u00a0m\u1ed9t l\u0129nh v\u1ef1c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 n\u00e0y, th\u1ef1c hi\u1ec7n k\u00ea khai theo l\u0129nh v\u1ef1c c\u00f3 t\u1ef7 su\u1ea5t cao nh\u1ea5t.<\/p>\n

              \n
            1. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \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 a ho\u1eb7c \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP, k\u00ea khai nh\u01b0 sau:<\/li>\n<\/ol>\n

              – Ch\u1ec9 ti\u00eau \u201cDoanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d:<\/p>\n

              + C\u1ed9t (3) v\u00e0 (4): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c giao d\u1ecbch cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho c\u00e1c b\u00ean li\u00ean k\u1ebft x\u00e1c \u0111\u1ecbnh gi\u00e1 theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i C\u1ed9t (3) v\u00e0 theo APA t\u1ea1i C\u1ed9t (4).<\/p>\n

              + C\u1ed9t (5): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c giao d\u1ecbch cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp theo gi\u00e1 tr\u1ecb\u00a0ghi t\u1ea1i s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n

              + C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c t\u00ednh t\u1ea1i M\u1eabu s\u1ed1 01 c\u1ee7a Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP.<\/p>\n

              C\u00e1c ch\u1ec9 ti\u00eau \u201cDoanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u\u201d v\u00e0 \u201cC\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu\u201d: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai t\u01b0\u01a1ng \u1ee9ng doanh thu b\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 ghi theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng t\u1ef1 t\u1ea1i ch\u1ec9 ti\u00eau \u201cDoanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d.<\/p>\n

              – Ch\u1ec9 ti\u00eau \u201cDoanh thu thu\u1ea7n v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d:<\/p>\n

              + C\u1ed9t (3), (4), (5) v\u00e0 (6): Ghi gi\u00e1 tr\u1ecb b\u1eb1ng gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng theo t\u1eebng c\u1ed9t t\u1ea1i ch\u1ec9 ti\u00eau \u201cDoanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d tr\u1eeb (-) ch\u1ec9 ti\u00eau \u201cC\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu\u201d.<\/p>\n

              – Ch\u1ec9 ti\u00eau \u201cGi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n\u201d:<\/p>\n

              + C\u1ed9t (3) v\u00e0 (4): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 cho c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0 b\u1eb1ng (=) t\u1ed5ng gi\u00e1 tr\u1ecb ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft x\u00e1c \u0111\u1ecbnh theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 theo APA c\u1ed9ng (+) gi\u00e1 tr\u1ecb giao d\u1ecbch ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp ghi t\u1ea1i s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n

              + C\u1ed9t (5): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb\u00a0c\u1ee7a gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 cho c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp v\u00e0 b\u1eb1ng (=) t\u1ed5ng gi\u00e1 tr\u1ecb ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft x\u00e1c \u0111\u1ecbnh theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 theo APA c\u1ed9ng (+) gi\u00e1 tr\u1ecb giao d\u1ecbch ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp ghi t\u1ea1i s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n

              + C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c t\u00ednh t\u1ea1i M\u1eabu s\u1ed1 01 c\u1ee7a Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP.<\/p>\n

              – Ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn g\u1ed9p v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d:<\/p>\n

              + C\u1ed9t (3), (4), (5) v\u00e0 (6) c\u00f3 gi\u00e1 tr\u1ecb b\u1eb1ng gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng theo t\u1eebng c\u1ed9t t\u1ea1i ch\u1ec9 ti\u00eau \u201cDoanh thu thu\u1ea7n v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d tr\u1eeb (-) ch\u1ec9 ti\u00eau \u201cGi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n\u201d.<\/p>\n

              – C\u00e1c ch\u1ec9 ti\u00eau \u201cChi ph\u00ed b\u00e1n h\u00e0ng\u201d v\u00e0 \u201cChi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p\u201d:<\/p>\n

              + C\u1ed9t (3) v\u00e0 (4): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 cho c\u00e1c b\u00ean li\u00ean k\u1ebft b\u1eb1ng (=) t\u1ed5ng gi\u00e1 tr\u1ecb ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft x\u00e1c \u0111\u1ecbnh theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 theo APA c\u1ed9ng (+) gi\u00e1 tr\u1ecb giao d\u1ecbch ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp ghi t\u1ea1i s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n

              + C\u1ed9t (5): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 cho c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp b\u1eb1ng (=) t\u1ed5ng gi\u00e1 tr\u1ecb ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft x\u00e1c \u0111\u1ecbnh theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 theo APA c\u1ed9ng (+) gi\u00e1 tr\u1ecb giao d\u1ecbch ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp ghi t\u1ea1i s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n

              + C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c t\u00ednh t\u1ea1i M\u1eabu s\u1ed1 01 c\u1ee7a Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP.<\/p>\n

              – \u0110\u1ed1i v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau chi ph\u00ed ph\u00e1t sinh trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo d\u00f5i h\u1ea1ch to\u00e1n v\u00e0 ghi gi\u00e1 tr\u1ecb h\u1ea1ch to\u00e1n, x\u00e1c \u0111\u1ecbnh ri\u00eang \u0111\u1ed1i v\u1edbi chi ph\u00ed t\u1eeb b\u00ean li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi x\u00e1c \u0111\u1ecbnh gi\u00e1 theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft; theo APA v\u00e0 giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u1ed9t (3), (4) v\u00e0 (5). Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh ri\u00eang \u0111\u01b0\u1ee3c th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1ef1a ch\u1ecdn ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 ph\u00f9 h\u1ee3p nh\u1ea5t theo m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 y\u1ebfu t\u1ed1 nh\u01b0 doanh thu, chi ph\u00ed, t\u00e0i s\u1ea3n, nh\u00e2n l\u1ef1c ho\u1eb7c y\u1ebfu t\u1ed1 kh\u00e1c ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng v\u00e0 ghi gi\u00e1 tr\u1ecb chi ph\u00ed ph\u00e2n b\u1ed5 v\u00e0o c\u00e1c \u00f4 t\u01b0\u01a1ng \u1ee9ng (3), (4) v\u00e0 (5).<\/p>\n

              – Ch\u1ec9 ti\u00eau \u201cDoanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh\u201d:<\/p>\n

              + C\u1ed9t (3), (4) v\u00e0 (5): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/p>\n

              + C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1\u00a0tr\u1ecb doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/p>\n

              – Ch\u1ec9 ti\u00eau \u201cDoanh thu l\u00e3i ti\u1ec1n vay\u201d: Ghi gi\u00e1 tr\u1ecb ti\u1ec1n l\u00e3i thu \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho vay t\u00ednh v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh trong k\u1ef3.<\/p>\n

              + C\u1ed9t (3), (4) v\u00e0 (5): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/p>\n

              + C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1\u00a0tr\u1ecb theo x\u00e1c \u0111\u1ecbnh t\u1ea1i H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch\u00a0li\u00ean k\u1ebft, theo APA \u0111\u1ed1i v\u1edbi giao d\u1ecbch ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0 gi\u00e1 tr\u1ecb ghi t\u1ea1i s\u1ed5\u00a0k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi giao d\u1ecbch ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp.<\/p>\n

              – Ch\u1ec9 ti\u00eau \u201cChi ph\u00ed t\u00e0i ch\u00ednh\u201d:<\/p>\n

              + C\u1ed9t (3), (4) v\u00e0 (5): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/p>\n

              + C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/p>\n

              – Ch\u1ec9 ti\u00eau \u201cChi ph\u00ed l\u00e3i ti\u1ec1n vay\u201d: Ghi gi\u00e1 tr\u1ecb\u00a0chi ph\u00ed l\u00e3i vay t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3.<\/p>\n

              + C\u1ed9t (3), (4) v\u00e0 (5): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/p>\n

              + C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb theo x\u00e1c \u0111\u1ecbnh t\u1ea1i H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, theo APA \u0111\u1ed1i v\u1edbi giao d\u1ecbch ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0 gi\u00e1 tr\u1ecb ghi t\u1ea1i s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi giao d\u1ecbch ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp.<\/p>\n

              – Ch\u1ec9 ti\u00eau \u201cChi ph\u00ed kh\u1ea5u hao\u201d:<\/p>\n

              + C\u1ed9t (3), (4) v\u00e0 (5): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/p>\n

              + C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb chi ph\u00ed kh\u1ea5u hao \u0111\u00e3 t\u00ednh v\u00e0o chi ph\u00ed trong k\u1ef3 v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng gi\u00e1 tr\u1ecb chi ph\u00ed kh\u1ea5u hao \u0111\u00e3 t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/p>\n

              – Ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh\u201d:<\/p>\n

              + C\u1ed9t (3), (4) v\u00e0 (5): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/p>\n

              + C\u1ed9t (6): Ghi gi\u00e1 tr\u1ecb b\u1eb1ng gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng theo t\u1eebng c\u1ed9t t\u1ea1i ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn g\u1ed9p v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d tr\u1eeb (-) ch\u1ec9 ti\u00eau \u201cChi ph\u00ed b\u00e1n h\u00e0ng\u201d tr\u1eeb (-) ch\u1ec9 ti\u00eau \u201cChi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cDoanh thu t\u00e0i ch\u00ednh\u201d tr\u1eeb (-) ch\u1ec9 ti\u00eau \u201cChi ph\u00ed t\u00e0i ch\u00ednh\u201d.<\/p>\n

              – Ch\u1ec9 ti\u00eau \u201cL\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\u201d (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):<\/p>\n

              + C\u1ed9t (3), (4), (5) v\u00e0 (6): Ghi gi\u00e1 tr\u1ecb b\u1eb1ng gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng theo t\u1eebng c\u1ed9t t\u1ea1i ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn g\u1ed9p v\u1ec1 b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d tr\u1eeb (-) ch\u1ec9 ti\u00eau \u201cChi ph\u00ed b\u00e1n h\u00e0ng\u201d tr\u1eeb (-) ch\u1ec9 ti\u00eau \u201cChi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p\u201d.<\/p>\n

              – Ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng chi ph\u00ed l\u00e3i vay c\u1ed9ng chi ph\u00ed kh\u1ea5u hao\u201d:<\/p>\n

              + C\u1ed9t (3), (4) v\u00e0 (5): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/p>\n

              + C\u1ed9t (6): Ghi gi\u00e1 tr\u1ecb b\u1eb1ng gi\u00e1\u00a0tr\u1ecb ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cChi ph\u00ed l\u00e3i vay\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cChi ph\u00ed kh\u1ea5u hao\u201d.<\/p>\n

              – Ch\u1ec9 ti\u00eau \u201cT\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay tr\u00ean l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng chi ph\u00ed l\u00e3i vay c\u1ed9ng chi ph\u00ed kh\u1ea5u hao\u201d:<\/p>\n

              + C\u1ed9t (3), (4) v\u00e0 (5): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/p>\n

              + C\u1ed9t (6): Ghi gi\u00e1 tr\u1ecb t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m b\u1eb1ng (=) gi\u00e1 tr\u1ecb ch\u1ec9 ti\u00eau \u201cChi ph\u00ed l\u00e3i ti\u1ec1n vay\u201d chia (:) gi\u00e1 tr\u1ecb ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng chi ph\u00ed l\u00e3i vay c\u1ed9ng chi ph\u00ed kh\u1ea5u hao\u201d.<\/p>\n

              – Ch\u1ec9 ti\u00eau \u201cT\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn s\u1eed d\u1ee5ng x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\u201d:<\/p>\n

              + C\u1ed9t (2): Ghi c\u00e1c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn \u00e1p d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i c\u00e1c d\u00f2ng ch\u1ec9 ti\u00eau (15) (a, b, c…) t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 v\u00e0 3 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP.<\/p>\n

              + C\u1ed9t (3) v\u00e0 (4): Ghi gi\u00e1 tr\u1ecb t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn s\u1eed d\u1ee5ng x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i C\u1ed9t (3) v\u00e0 theo APA t\u1ea1i C\u1ed9t (4).<\/p>\n

              + C\u1ed9t (5) v\u00e0 (6): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/p>\n

              V\u00ed d\u1ee5:<\/p>\n

              + Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n v\u00e0 \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 t\u1ed5ng chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn thu\u1ea7n trong k\u1ef3 t\u00ednh thu\u1ebf, t\u1ea1i C\u1ed9t (2) ch\u1ec9 ti\u00eau (15a): Ghi 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 t\u1ed5ng chi ph\u00ed v\u00e0 k\u00ea khai m\u1ee9c t\u1ef7 su\u1ea5t t\u01b0\u01a1ng \u1ee9ng theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i C\u1ed9t (3) v\u00e0 theo APA t\u1ea1i C\u1ed9t (4).<\/p>\n

              + Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n v\u00e0 \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 t\u1ed5ng chi ph\u00ed \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft; 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 \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng ph\u00e2n ph\u1ed1i theo APA, t\u1ea1i C\u1ed9t (2) ch\u1ec9 ti\u00eau (15a) v\u00e0 (15b): Ghi 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 t\u1ed5ng chi ph\u00ed \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t t\u1ea1i ch\u1ec9 ti\u00eau (15a) v\u00e0 k\u00ea khai t\u1ef7 su\u1ea5t t\u01b0\u01a1ng \u1ee9ng t\u1ea1i C\u1ed9t (3); ghi 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 \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng ph\u00e2n ph\u1ed1i t\u1ea1i ch\u1ec9 ti\u00eau (15b) v\u00e0 k\u00ea khai t\u1ef7 su\u1ea5t t\u01b0\u01a1ng \u1ee9ng t\u1ea1i C\u1ed9t (4).<\/p>\n

              – Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n nhi\u1ec1u ch\u1ee9c n\u0103ng s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn s\u1eed d\u1ee5ng x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00e1c nhau th\u00ec k\u00ea khai K\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh sau khi x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ri\u00eang \u0111\u1ed1i v\u1edbi t\u1eebng ch\u1ee9c n\u0103ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/p>\n

                \n
              1. D\u00e0nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c c\u00e1c ng\u00e0nh ng\u00e2n h\u00e0ng, t\u00edn d\u1ee5ng:<\/li>\n<\/ol>\n

                – Ch\u1ec9 ti\u00eau \u201cThu nh\u1eadp l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u01b0\u01a1ng t\u1ef1\u201d:<\/p>\n

                + C\u1ed9t (3), (4) v\u00e0 (5): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a thu nh\u1eadp l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u01b0\u01a1ng t\u1ef1 t\u1eeb c\u00e1c b\u00ean li\u00ean k\u1ebft kh\u00f4ng k\u00fd APA x\u00e1c \u0111\u1ecbnh theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i C\u1ed9t (3), theo APA t\u1ea1i C\u1ed9t (4) v\u00e0 theo gi\u00e1 tr\u1ecb ghi s\u1ed5 k\u1ebf to\u00e1n ph\u00e1t sinh v\u1edbi b\u00ean \u0111\u1ed9c l\u1eadp t\u1ea1i C\u1ed9t (5).<\/p>\n

                + C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c t\u00ednh t\u1ea1i M\u1eabu s\u1ed1 01 c\u1ee7a Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP.<\/p>\n

                – Ch\u1ec9 ti\u00eau \u201cChi tr\u1ea3 l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng t\u1ef1\u201d:<\/p>\n

                + C\u1ed9t (3) v\u00e0 (4): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb Chi tr\u1ea3 l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng t\u1ef1 t\u01b0\u01a1ng \u1ee9ng v\u1edbi Thu nh\u1eadp l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u01b0\u01a1ng t\u1ef1 thu \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0 b\u1eb1ng (=) t\u1ed5ng gi\u00e1 tr\u1ecb ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft x\u00e1c \u0111\u1ecbnh theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 theo APA c\u1ed9ng (+) gi\u00e1 tr\u1ecb giao d\u1ecbch ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp ghi t\u1ea1i s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n

                + C\u1ed9t (5): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb Chi tr\u1ea3 l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng t\u1ef1 t\u01b0\u01a1ng \u1ee9ng v\u1edbi Thu nh\u1eadp l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u01b0\u01a1ng t\u1ef1 thu \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp b\u1eb1ng (=) t\u1ed5ng gi\u00e1 tr\u1ecb ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft x\u00e1c \u0111\u1ecbnh theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 theo APA c\u1ed9ng (+) gi\u00e1 tr\u1ecb giao d\u1ecbch ph\u00e1t sinh v\u1edbi\u00a0c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp ghi t\u1ea1i s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n

                + C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c t\u00ednh t\u1ea1i M\u1eabu s\u1ed1 01\u00a0c\u1ee7a Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP.<\/p>\n

                – Ch\u1ec9 ti\u00eau \u201cThu nh\u1eadp l\u00e3i thu\u1ea7n\u201d:<\/p>\n

                C\u1ed9t (3), (4), (5) v\u00e0 (6): Ghi gi\u00e1 tr\u1ecb b\u1eb1ng (=) gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng theo t\u1eebng c\u1ed9t t\u1ea1i ch\u1ec9 ti\u00eau Thu nh\u1eadp l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u01b0\u01a1ng t\u1ef1 tr\u1eeb (-) ch\u1ec9 ti\u00eau Chi tr\u1ea3 l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng t\u1ef1.<\/p>\n

                – Ch\u1ec9\u00a0ti\u00eau \u201cThu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5\u201d: Ghi theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng t\u1ef1 t\u1ea1i ch\u1ec9 ti\u00eau Thu nh\u1eadp l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u01b0\u01a1ng t\u1ef1.<\/p>\n

                – Ch\u1ec9 ti\u00eau \u201cChi ph\u00ed\u00a0ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5\u201d: Ghi theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng t\u1ef1 t\u1ea1i ch\u1ec9 ti\u00eau Chi tr\u1ea3 l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00edt\u01b0\u01a1ng t\u1ef1.<\/p>\n

                – Ch\u1ec9 ti\u00eau \u201cL\u00e3i\/l\u1ed7 thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5\u201d:<\/p>\n

                C\u1ed9t (3), (4), (5) v\u00e0 (6): Ghi gi\u00e1 tr\u1ecb b\u1eb1ng (=) gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng theo t\u1eebng c\u1ed9t t\u1ea1i ch\u1ec9 ti\u00eau \u201cThu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5\u201d tr\u1eeb (-) ch\u1ec9\u00a0ti\u00eau \u201cChi ph\u00ed ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5\u201d.<\/p>\n

                – C\u00e1c ch\u1ec9 ti\u00eau \u201cL\u00e3i\/l\u1ed7 thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ngo\u1ea1i h\u1ed1i\u201d, \u201cL\u00e3i\/l\u1ed7 thu\u1ea7n t\u1eeb mua b\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh\u201d, \u201cL\u00e3i\/l\u1ed7 thu\u1ea7n t\u1eeb mua b\u00e1n ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0\u201d: Ghi theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng t\u1ef1 t\u1ea1i ch\u1ec9\u00a0ti\u00eau \u201cThu nh\u1eadp l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u01b0\u01a1ng t\u1ef1\u201d.<\/p>\n

                – Ch\u1ec9 ti\u00eau \u201cThu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c\u201d: Ghi theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng t\u1ef1 t\u1ea1i ch\u1ec9 ti\u00eau \u201cThu nh\u1eadp l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u01b0\u01a1ng t\u1ef1\u201d.<\/p>\n

                – Ch\u1ec9 ti\u00eau \u201cChi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kh\u00e1c\u201d: Ghi theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng t\u1ef1 t\u1ea1i ch\u1ec9 ti\u00eau Chi tr\u1ea3 l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng t\u1ef1.<\/p>\n

                – Ch\u1ec9 ti\u00eau \u201cL\u00e3i\/l\u1ed7 thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c\u201d:<\/p>\n

                C\u1ed9t (3), (4), (5) v\u00e0 (6): Ghi gi\u00e1 tr\u1ecb b\u1eb1ng (=) gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng theo t\u1eebng c\u1ed9t t\u1ea1i ch\u1ec9 ti\u00eau \u201cThu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c\u201d tr\u1eeb (-) ch\u1ec9 ti\u00eau \u201cChi ph\u00ed ho\u1ea1t \u0111\u1ed9ng\u00a0kh\u00e1c\u201d.<\/p>\n

                – Ch\u1ec9 ti\u00eau \u201cThu nh\u1eadp t\u1eeb g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n\u201d: Ghi theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng t\u1ef1 t\u1ea1i ch\u1ec9 ti\u00eau \u201cThu nh\u1eadp l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u01b0\u01a1ng t\u1ef1\u201d.<\/p>\n

                – Ch\u1ec9 ti\u00eau \u201cChi ph\u00ed ho\u1ea1t \u0111\u1ed9ng\u201d: Ghi theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng t\u1ef1 t\u1ea1i ch\u1ec9 ti\u00eau \u201cChi tr\u1ea3 l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng t\u1ef1\u201d.<\/p>\n

                – Ch\u1ec9 ti\u00eau \u201cChi ph\u00ed d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng\u201d:<\/p>\n

                + C\u1ed9t (3), (4) v\u00e0 (5): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb chi ph\u00ed d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi thu nh\u1eadp v\u00e0 c\u00e1c kho\u1ea3n thu c\u00f3 t\u00ednh ch\u1ea5t l\u00e0 doanh thu t\u1ea1i C\u1ed9t (3), (4) v\u00e0 (5) \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng.<\/p>\n

                + C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c t\u00ednh t\u1ea1i M\u1eabu s\u1ed1 01 c\u1ee7a Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP.<\/p>\n

                – \u0110\u1ed1i v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau chi ph\u00ed ph\u00e1t sinh trong ho\u1ea1t \u0111\u1ed9ng kinh doanh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf h\u1ea1ch to\u00e1n, x\u00e1c \u0111\u1ecbnh ri\u00eang t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng kho\u1ea3n thu c\u00f3 t\u00ednh ch\u1ea5t l\u00e0 doanh thu t\u1ea1i c\u00e1c c\u1ed9t (3), (4), (5) v\u00e0 ghi gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n, x\u00e1c \u0111\u1ecbnh ri\u00eang. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh ri\u00eang \u0111\u01b0\u1ee3c th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1ef1a ch\u1ecdn ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 ph\u00f9 h\u1ee3p nh\u1ea5t theo m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 y\u1ebfu t\u1ed1 nh\u01b0 doanh thu, chi ph\u00ed, t\u00e0i s\u1ea3n, nh\u00e2n l\u1ef1c ho\u1eb7c y\u1ebfu t\u1ed1 kh\u00e1c ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng v\u00e0 ghi gi\u00e1 tr\u1ecb chi ph\u00ed ph\u00e2n b\u1ed5 v\u00e0o c\u00e1c \u00f4 t\u01b0\u01a1ng \u1ee9ng (3), (4) v\u00e0 (5).<\/p>\n

                – Ch\u1ec9 ti\u00eau \u201cT\u1ed5ng l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf\u201d: Ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 l\u1ee3i nhu\u1eadn th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c ng\u00e2n h\u00e0ng, t\u00edn d\u1ee5ng trong k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

                + C\u1ed9t (3), (4), (5) v\u00e0 (6): Ghi gi\u00e1 tr\u1ecb b\u1eb1ng (=) gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng theo t\u1eebng c\u1ed9t t\u1ea1i ch\u1ec9 ti\u00eau \u201cThu nh\u1eadp l\u00e3i thu\u1ea7n\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cL\u00e3i\/l\u1ed7 thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cL\u00e3i\/l\u1ed7 thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ngo\u1ea1i h\u1ed1i\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cL\u00e3i\/l\u1ed7 thu\u1ea7n t\u1eeb mua b\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cL\u00e3i\/l\u1ed7 thu\u1ea7n t\u1eeb mua b\u00e1n ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cL\u00e3i\/l\u1ed7 thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cThu nh\u1eadp t\u1eeb g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n\u201d tr\u1eeb (-) ch\u1ec9 ti\u00eau \u201cChi ph\u00ed ho\u1ea1t \u0111\u1ed9ng\u201d tr\u1eeb (-) ch\u1ec9 ti\u00eau \u201cChi ph\u00ed d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng\u201d.<\/p>\n

                – Ch\u1ec9 ti\u00eau: \u201cL\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh\u201d:<\/p>\n

                + C\u1ed9t (3), (4), (5) v\u00e0 (6): Ghi gi\u00e1 tr\u1ecb b\u1eb1ng gi\u00e1\u00a0tr\u1ecb t\u01b0\u01a1ng \u1ee9ng theo t\u1eebng c\u1ed9t t\u1ea1i ch\u1ec9 ti\u00eau \u201cT\u1ed5ng l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf\u201d tr\u1eeb (-) ch\u1ec9 ti\u00eau \u201cL\u00e3i\/l\u1ed7 thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c\u201d.<\/p>\n

                – Ch\u1ec9 ti\u00eau \u201cT\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn s\u1eed d\u1ee5ng x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\u201d:<\/p>\n

                + C\u1ed9t (2): Ghi c\u00e1c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn \u00e1p d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i c\u00e1c d\u00f2ng ch\u1ec9 ti\u00eau (15) (a, b, c…) t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 v\u00e0 3 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP:<\/p>\n

                + C\u1ed9t (3) v\u00e0 (4): Ghi gi\u00e1 tr\u1ecb t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn \u00e1p d\u1ee5ng x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i C\u1ed9t (3) v\u00e0 theo APA t\u1ea1i C\u1ed9t (4).<\/p>\n

                + C\u1ed9t (5) v\u00e0 (6): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/p>\n

                  \n
                1. D\u00e0nh cho 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:<\/li>\n
                2. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 k\u00ea khai \u0111\u00e1nh d\u1ea5u (x) v\u00e0o C\u1ed9t 3 t\u1ea1i d\u00f2ng 2a M\u1ee5c II M\u1eabu s\u1ed1 01 k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP, th\u1ef1c hi\u1ec7n k\u00ea khai theo h\u01b0\u1edbng d\u1eabn nh\u01b0 sau:<\/li>\n<\/ol>\n

                  – C\u00e1c ch\u1ec9 ti\u00eau t\u1ea1i d\u00f2ng (1), (2), (3), (4), (5), (6), (7), (8), (8.1), (9), (9.1) (10), (11), (12), (13) v\u00e0 (14):<\/p>\n

                  + C\u1ed9t (3), (4) v\u00e0 (5): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/p>\n

                  + C\u1ed9t (6): Ghi gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb s\u1ed1 li\u1ec7u t\u1ea1i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

                  – Ch\u1ec9 ti\u00eau t\u1ea1i d\u00f2ng (15): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/p>\n

                    \n
                  1. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \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 a, kho\u1ea3n 2 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP, k\u00ea khai nh\u01b0 sau:<\/li>\n<\/ol>\n

                    – Ch\u1ec9 ti\u00eau \u201cThu t\u1eeb ph\u00ed cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ef1 doanh\u201d:<\/p>\n

                    + C\u1ed9t (3), (4), (5) v\u00e0 (6): Ghi gi\u00e1 tr\u1ecb b\u1eb1ng (=) gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng theo t\u1eebng c\u1ed9t t\u1ea1i ch\u1ec9 ti\u00eau \u201cThu ph\u00ed\u00a0d\u1ecbch v\u1ee5 m\u00f4i gi\u1edbi ch\u1ee9ng kho\u00e1n\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cThu ph\u00ed qu\u1ea3n l\u00fd danh m\u1ee5c \u0111\u1ea7u t\u01b0\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cThu ph\u00ed b\u1ea3o l\u00e3nh v\u00e0 ph\u00ed\u00a0\u0111\u1ea1i l\u00fd ph\u00e1t h\u00e0nh\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cThu ph\u00ed t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cThu ph\u00ed qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n v\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng cho C\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cThu t\u1eeb ph\u00ed ph\u00e1t h\u00e0nh ch\u1ee9ng ch\u1ec9 qu\u1ef9\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cPh\u00ed th\u00f9 lao h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb nh\u1eadn \u0111\u01b0\u1ee3c do tham gia h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb c\u1ee7a c\u00e1c c\u00f4ng ty kh\u00e1c\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cCh\u00eanh l\u1ec7ch gi\u00e1\u00a0ch\u1ee9ng kho\u00e1n mua b\u00e1n trong k\u1ef3, thu l\u00e3i tr\u00e1i phi\u1ebfu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u1ef1 doanh c\u1ee7a c\u00f4ng ty ch\u1ee9ng kho\u00e1n, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cC\u00e1c kho\u1ea3n thu kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ef1 doanh\u201d.<\/p>\n

                    – Ch\u1ec9 ti\u00eau \u201cThu ph\u00ed d\u1ecbch v\u1ee5 m\u00f4i gi\u1edbi ch\u1ee9ng kho\u00e1n\u201d:<\/p>\n

                    + C\u1ed9t (3), (4) v\u00e0 (5): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb t\u1eeb thu d\u1ecbch v\u1ee5 m\u00f4i gi\u1edbi ch\u1ee9ng kho\u00e1n t\u1eeb c\u00e1c b\u00ean li\u00ean k\u1ebft kh\u00f4ng k\u00fd APA x\u00e1c \u0111\u1ecbnh theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i C\u1ed9t (3); theo APA t\u1ea1i C\u1ed9t (4) v\u00e0 theo gi\u00e1 tr\u1ecb ghi s\u1ed5 k\u1ebf to\u00e1n ph\u00e1t sinh v\u1edbi b\u00ean \u0111\u1ed9c l\u1eadp t\u1ea1i C\u1ed9t (5).<\/p>\n

                    + C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c t\u00ednh t\u1ea1i M\u1eabu s\u1ed1 01 c\u1ee7a Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP.<\/p>\n

                    – C\u00e1c ch\u1ec9 ti\u00eau \u201cThu ph\u00ed qu\u1ea3n l\u00fd danh m\u1ee5c \u0111\u1ea7u t\u01b0\u201d, \u201cThu ph\u00ed b\u1ea3o l\u00e3nh v\u00e0 ph\u00ed \u0111\u1ea1i l\u00fd ph\u00e1t h\u00e0nh, \u201cThu ph\u00ed t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n\u201d, \u201cThu ph\u00ed qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n v\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng cho C\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9\u201d, \u201cThu t\u1eeb ph\u00ed ph\u00e1t h\u00e0nh ch\u1ee9ng ch\u1ec9 qu\u1ef9\u201d, \u201cPh\u00ed th\u00f9 lao h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb nh\u1eadn \u0111\u01b0\u1ee3c do tham gia h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb c\u1ee7a c\u00e1c c\u00f4ng ty kh\u00e1c\u201d, \u201cCh\u00eanh l\u1ec7ch gi\u00e1 ch\u1ee9ng kho\u00e1n mua b\u00e1n trong k\u1ef3, thu l\u00e3i tr\u00e1i phi\u1ebfu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u1ef1 doanh c\u1ee7a c\u00f4ng ty ch\u1ee9ng kho\u00e1n, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9\u201d, C\u00e1c kho\u1ea3n thu kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng\u00a0v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ef1 doanh\u201d: Ghi theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng t\u1ef1 t\u1ea1i ch\u1ec9 ti\u00eau \u201cThu d\u1ecbch v\u1ee5 m\u00f4i gi\u1edbi ch\u1ee9ng kho\u00e1n\u201d.<\/p>\n

                    – Ch\u1ec9 ti\u00eau \u201cChi ph\u00ed \u0111\u1ec3 th\u1ef1c hi\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng v\u00e0 c\u00e1c chi ph\u00ed cho ho\u1ea1t \u0111\u1ed9ng t\u1ef1 doanh\u201d:<\/p>\n

                    + C\u1ed9t (3), (4), (5) v\u00e0 (6): Ghi gi\u00e1 tr\u1ecb b\u1eb1ng (=) gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng theo t\u1eebng c\u1ed9t t\u1ea1i ch\u1ec9 ti\u00eau \u201cChi n\u1ed9p ph\u00ed th\u00e0nh vi\u00ean trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n\u201d (\u0111\u1ed1i v\u1edbi c\u00f4ng ty l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a Trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n) c\u1ed9ng (+) \u201cChi ph\u00ed l\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n, ph\u00ed giao d\u1ecbch ch\u1ee9ng kho\u00e1n t\u1ea1i Trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cPh\u00ed ni\u00eam y\u1ebft v\u00e0 \u0111\u0103ng k\u00fd ch\u1ee9ng kho\u00e1n\u201d (\u0111\u1ed1i v\u1edbi c\u00f4ng ty ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n ni\u00eam y\u1ebft t\u1ea1i Trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n) c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cChi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0, danh m\u1ee5c \u0111\u1ea7u t\u01b0\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cChi ph\u00ed huy \u0111\u1ed9ng v\u1ed1n cho qu\u1ef9 \u0111\u1ea7u t\u01b0\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cChi tr\u1ea3 l\u00e3i ti\u1ec1n vay\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cChi ph\u00ed th\u00f9 lao cho h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cChi n\u1ed9p thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed ph\u1ea3i n\u1ed9p c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cChi ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd v\u00e0 c\u00f4ng v\u1ee5, chi ph\u00ed cho nh\u00e2n vi\u00ean\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cChi kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, chi kh\u00e1c v\u1ec1 t\u00e0i s\u1ea3n\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cTr\u00edch d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n t\u1ef1 doanh\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cC\u00e1c kho\u1ea3n chi kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ef1 doanh\u201d.<\/p>\n

                    – Ch\u1ec9 ti\u00eau \u201cChi n\u1ed9p ph\u00ed th\u00e0nh vi\u00ean trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n\u201d (\u0111\u1ed1i v\u1edbi c\u00f4ng ty l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a Trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n):<\/p>\n

                    + C\u1ed9t (3) v\u00e0 (4): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a Chi n\u1ed9p ph\u00ed th\u00e0nh vi\u00ean trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n (\u0111\u1ed1i v\u1edbi c\u00f4ng ty l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a Trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n) t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu thu \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0 b\u1eb1ng (=) t\u1ed5ng gi\u00e1 tr\u1ecb ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft x\u00e1c \u0111\u1ecbnh theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 theo APA c\u1ed9ng (+) gi\u00e1\u00a0tr\u1ecb ghi t\u1ea1i s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi giao d\u1ecbch ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp.<\/p>\n

                    + C\u1ed9t (5): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a Chi n\u1ed9p ph\u00ed th\u00e0nh vi\u00ean trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n (\u0111\u1ed1i v\u1edbi c\u00f4ng ty l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a Trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n) t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu thu \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp v\u00e0 b\u1eb1ng (=) t\u1ed5ng gi\u00e1 tr\u1ecb ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft x\u00e1c \u0111\u1ecbnh theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 theo APA c\u1ed9ng (+) gi\u00e1 tr\u1ecb ghi t\u1ea1i s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi giao d\u1ecbch ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp.<\/p>\n

                    + C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c t\u00ednh t\u1ea1i M\u1eabu s\u1ed1 01 c\u1ee7a Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP.<\/p>\n

                    – Ch\u1ec9 ti\u00eau \u201cChi ph\u00ed l\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n, ph\u00ed giao d\u1ecbch ch\u1ee9ng kho\u00e1n t\u1ea1i Trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n\u201d:<\/p>\n

                    + C\u1ed9t (3), (4) v\u00e0 (5): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo d\u00f5i ri\u00eang v\u00e0 ghi t\u1ed5ng gi\u00e1 tr\u1ecb chi ph\u00ed ph\u00e1t sinh t\u1eeb c\u00e1c b\u00ean li\u00ean k\u1ebft x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u1ea1i H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i C\u1ed9t (3); theo APA t\u1ea1i C\u1ed9t (4); v\u00e0 t\u1eeb c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp t\u1ea1i C\u1ed9t (5).<\/p>\n

                    + C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c t\u00ednh t\u1ea1i M\u1eabu s\u1ed1 01 c\u1ee7a Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP.<\/p>\n

                    – Ch\u1ec9 ti\u00eau \u201cPh\u00ed ni\u00eam y\u1ebft v\u00e0 \u0111\u0103ng k\u00fd ch\u1ee9ng kho\u00e1n\u201d (\u0111\u1ed1i v\u1edbi c\u00f4ng ty ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n ni\u00eam y\u1ebft t\u1ea1i Trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n):<\/p>\n

                    + C\u1ed9t (3), (4), (5): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/p>\n

                    + C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb ph\u00ed ni\u00eam y\u1ebft v\u00e0 \u0111\u0103ng k\u00fd ch\u1ee9ng kho\u00e1n.<\/p>\n

                    – Ch\u1ec9 ti\u00eau \u201cChi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0, danh m\u1ee5c \u0111\u1ea7u\u00a0t\u01b0\u201d:<\/p>\n

                    + C\u1ed9t (3) v\u00e0 (4): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0, danh m\u1ee5c \u0111\u1ea7u t\u01b0 t\u01b0\u01a1ng \u1ee9ng c\u00e1c kho\u1ea3n thu c\u00f3 t\u00ednh ch\u1ea5t l\u00e0 doanh thu thu \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng (=) t\u1ed5ng gi\u00e1 tr\u1ecb ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft x\u00e1c \u0111\u1ecbnh theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 theo APA c\u1ed9ng (+) gi\u00e1 tr\u1ecb ghi t\u1ea1i s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi giao d\u1ecbch ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp.<\/p>\n

                    + C\u1ed9t (5): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0, danh m\u1ee5c \u0111\u1ea7u t\u01b0 t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c kho\u1ea3n thu c\u00f3 t\u00ednh ch\u1ea5t l\u00e0 doanh thu thu \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng (=) t\u1ed5ng gi\u00e1 tr\u1ecb ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft x\u00e1c \u0111\u1ecbnh theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 theo APA c\u1ed9ng (+) gi\u00e1 tr\u1ecb ghi t\u1ea1i s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi giao d\u1ecbch ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp.<\/p>\n

                    + C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c t\u00ednh t\u1ea1i M\u1eabu s\u1ed1 01 c\u1ee7a Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP.<\/p>\n

                    –\u00a0C\u00e1c ch\u1ec9 ti\u00eau \u201cChi ph\u00ed huy \u0111\u1ed9ng v\u1ed1n cho qu\u1ef9 \u0111\u1ea7u t\u01b0\u201d, \u201cChi ph\u00ed th\u00f9 lao cho h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb\u201d, \u201cChi n\u1ed9p thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed ph\u1ea3i n\u1ed9p c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh\u201d, \u201cChi ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd v\u00e0 c\u00f4ng v\u1ee5, chi ph\u00ed cho nh\u00e2n vi\u00ean\u201d: Ghi theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng t\u1ef1 t\u1ea1i ch\u1ec9 ti\u00eau \u201cChi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0, danh m\u1ee5c \u0111\u1ea7u t\u01b0\u201d.<\/p>\n

                    – Ch\u1ec9 ti\u00eau \u201cChi tr\u1ea3 l\u00e3i ti\u1ec1n vay\u201d: Ph\u1ea3n \u00e1nh chi ph\u00ed l\u00e3i vay ph\u1ea3i tr\u1ea3 t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3.<\/p>\n

                    + C\u1ed9t (3), (4) v\u00e0 (5): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/p>\n

                    + C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb-theo gi\u00e1 tr\u1ecb x\u00e1c \u0111\u1ecbnh t\u1ea1i H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, theo APA \u0111\u1ed1i v\u1edbi giao d\u1ecbch ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0 gi\u00e1 tr\u1ecb ghi t\u1ea1i s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi giao d\u1ecbch ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp.<\/p>\n

                    – Ch\u1ec9 ti\u00eau \u201cChi kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, chi kh\u00e1c v\u1ec1 t\u00e0i s\u1ea3n\u201d:<\/p>\n

                    + C\u1ed9t (3), (4), (5): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/p>\n

                    + C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb b\u1eb1ng (=) gi\u00e1 tr\u1ecb t\u1ea1i ch\u1ec9 ti\u00eau \u201cChi kh\u1ea5u hao t\u00e0i s\u1ea3n\u00a0c\u1ed1 \u0111\u1ecbnh\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cChi kh\u00e1c v\u1ec1 t\u00e0i s\u1ea3n\u201d.<\/p>\n

                    – Ch\u1ec9 ti\u00eau \u201cChi kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u201d: Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong k\u1ef3 t\u00ednh thu\u1ebf.<\/p>\n

                    + C\u1ed9t (3), (4) v\u00e0 (5): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/p>\n

                    + C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb kh\u1ea5u hao \u0111\u00e3 t\u00ednh v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/p>\n

                    – Ch\u1ec9 ti\u00eau \u201cChi kh\u00e1c v\u1ec1 t\u00e0i s\u1ea3n\u201d:<\/p>\n

                    + C\u1ed9t (3), (4) v\u00e0 (5): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u00a0\u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/p>\n

                    + C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb chi kh\u00e1c v\u1ec1 t\u00e0i s\u1ea3n \u0111\u00e3 t\u00ednh v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/p>\n

                    – Ch\u1ec9 ti\u00eau \u201cTr\u00edch d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n t\u1ef1 doanh\u201d: Ghi theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng t\u1ef1 t\u1ea1i ch\u1ec9 ti\u00eau \u201cChi ph\u00ed l\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n, ph\u00ed giao d\u1ecbch ch\u1ee9ng kho\u00e1n t\u1ea1i Trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n\u201d.<\/p>\n

                    – Ch\u1ec9 ti\u00eau \u201cC\u00e1c kho\u1ea3n chi kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ef1 doanh\u201d: Ghi theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng t\u1ef1 t\u1ea1i ch\u1ec9 ti\u00eau Chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0, danh m\u1ee5c \u0111\u1ea7u t\u01b0.<\/p>\n

                    – Ch\u1ec9 ti\u00eau \u201cL\u00e3i (l\u1ed7) t\u1eeb ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ef1 doanh\u201d:<\/p>\n

                    + C\u1ed9t (3), (4), (5) v\u00e0 (6): Ghi gi\u00e1 tr\u1ecb b\u1eb1ng (=) gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng theo t\u1eebng c\u1ed9t t\u1ea1i ch\u1ec9 ti\u00eau \u201cThu t\u1eeb ph\u00ed cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ef1 doanh\u201d tr\u1eeb (-) ch\u1ec9 ti\u00eau \u201cChi ph\u00ed \u0111\u1ec3 th\u1ef1c hi\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng v\u00e0 c\u00e1c chi ph\u00ed cho ho\u1ea1t \u0111\u1ed9ng t\u1ef1 doanh\u201d.<\/p>\n

                    – Ch\u1ec9 ti\u00eau \u201cC\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ngo\u00e0i cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ef1 doanh\u201d: Ghi theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng t\u1ef1 t\u1ea1i ch\u1ec9 ti\u00eau \u201cThu ph\u00ed d\u1ecbch v\u1ee5 m\u00f4i gi\u1edbi ch\u1ee9ng kho\u00e1n\u201d.<\/p>\n

                    – Ch\u1ec9 ti\u00eau \u201cChi ph\u00ed kh\u00e1c ngo\u00e0i cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ef1 doanh\u201d: Ghi theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng t\u1ef1 t\u1ea1i ch\u1ec9 ti\u00eau Chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0, danh m\u1ee5c \u0111\u1ea7u t\u01b0.<\/p>\n

                    – Ch\u1ec9 ti\u00eau \u201cL\u00e3i (l\u1ed7) kh\u00e1c ngo\u00e0i cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ef1 doanh\u201d:<\/p>\n

                    + C\u1ed9t (3), (4), (5) v\u00e0 (6): Ghi gi\u00e1 tr\u1ecb b\u1eb1ng (=) gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng theo t\u1eebng c\u1ed9t t\u1ea1i ch\u1ec9 ti\u00eau \u201cC\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ngo\u00e0i cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ef1 doanh\u201d tr\u1eeb (-) ch\u1ec9 ti\u00eau \u201cChi ph\u00ed kh\u00e1c ngo\u00e0i cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ef1 doanh\u201d.<\/p>\n

                    – \u0110\u1ed1i v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau chi ph\u00ed ph\u00e1t sinh trong ho\u1ea1t \u0111\u1ed9ng kinh doanh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u00a0h\u1ea1ch to\u00e1n, x\u00e1c \u0111\u1ecbnh ri\u00eang t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng lo\u1ea1i kho\u1ea3n thu c\u00f3 t\u00ednh ch\u1ea5t l\u00e0 doanh thu t\u1ea1i c\u00e1c c\u1ed9t (3), (4), (5) v\u00e0 ghi gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n, x\u00e1c \u0111\u1ecbnh ri\u00eang. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh ri\u00eang \u0111\u01b0\u1ee3c th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1ef1a ch\u1ecdn ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5\u00a0ph\u00f9 h\u1ee3p nh\u1ea5t theo m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 y\u1ebfu t\u1ed1\u00a0nh\u01b0 doanh thu, chi ph\u00ed, t\u00e0i s\u1ea3n, nh\u00e2n l\u1ef1c ho\u1eb7c y\u1ebfu t\u1ed1 kh\u00e1c ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng v\u00e0 ghi gi\u00e1 tr\u1ecb chi ph\u00ed ph\u00e2n b\u1ed5 v\u00e0o c\u00e1c \u00f4 t\u01b0\u01a1ng \u1ee9ng (3), (4) v\u00e0 (5).<\/p>\n

                    – Ch\u1ec9 ti\u00eau \u201cT\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u201d:<\/p>\n

                    + C\u1ed9t (3), (4), (5) v\u00e0 (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb b\u1eb1ng (=) gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng theo t\u1eebng c\u1ed9t t\u1ea1i ch\u1ec9 ti\u00eau \u201cL\u00e3i (l\u1ed7) t\u1eeb ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ef1 doanh\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cL\u00e3i (l\u1ed7) kh\u00e1c ngo\u00e0i cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ef1 doanh\u201d.<\/p>\n

                    – Ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh\u201d:<\/p>\n

                    + C\u1ed9t (3), C\u1ed9t (4), (5) v\u00e0 (6): Ghi gi\u00e1 tr\u1ecb b\u00e0ng (=) gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng theo t\u1eebng c\u1ed9t t\u1ea1i ch\u1ec9 ti\u00eau \u201cT\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u201d tr\u1eeb (-) ch\u1ec9 ti\u00eau \u201cL\u00e3i (l\u1ed7) kh\u00e1c ngo\u00e0i cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ef1 doanh\u201d.<\/p>\n

                    – Ch\u1ec9 ti\u00eau \u201cL\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\u201d:<\/p>\n

                    + C\u1ed9t (3), (4), (5) v\u00e0 (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb b\u1eb1ng (=) gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng theo t\u1eebng c\u1ed9t t\u1ea1i ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ed9ng\u201d (+) ch\u1ec9 ti\u00eau \u201cChi tr\u1ea3 l\u00e3i ti\u1ec1n vay\u201d.<\/p>\n

                    – Ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng chi ph\u00ed l\u00e3i vay c\u1ed9ng chi ph\u00ed kh\u1ea5u hao\u201d:<\/p>\n

                    + C\u1ed9t (3), (4) v\u00e0 (5): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/p>\n

                    + C\u1ed9t (6): Ghi gi\u00e1 tr\u1ecb b\u1eb1ng gi\u00e1 tr\u1ecb ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cChi ph\u00ed l\u00e3i vay\u201d c\u1ed9ng (+) ch\u1ec9 ti\u00eau \u201cChi ph\u00ed kh\u1ea5u hao\u201d.<\/p>\n

                    – Ch\u1ec9 ti\u00eau \u201cT\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay tr\u00ean l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng v\u1edbi chi ph\u00ed l\u00e3i vay v\u00e0 chi ph\u00ed kh\u1ea5u hao\u201d:<\/p>\n

                    + C\u1ed9t (3), (4) v\u00e0 (5): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3\u00a0tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/p>\n

                    + C\u1ed9t (6): Ghi gi\u00e1 tr\u1ecb t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m b\u1eb1ng\u00a0(=) gi\u00e1 tr\u1ecb ch\u1ec9 ti\u00eau \u201cChi ph\u00ed l\u00e3i\u00a0ti\u1ec1n vay\u201d chia (:) gi\u00e1 tr\u1ecb ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng chi ph\u00ed l\u00e3i vay c\u1ed9ng chi ph\u00ed kh\u1ea5u hao\u201d<\/p>\n

                    – Ch\u1ec9 ti\u00eau \u201cT\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn s\u1eed d\u1ee5ng x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\u201d:<\/p>\n

                    + C\u1ed9t (2): Ghi c\u00e1c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn \u00e1p d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i c\u00e1c d\u00f2ng ch\u1ec9 ti\u00eau (15) (a, b, c…) t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 v\u00e0 3 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP:<\/p>\n

                    + C\u1ed9t (3) v\u00e0 (4): Ghi gi\u00e1 tr\u1ecb t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn \u00e1p d\u1ee5ng x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i C\u1ed9t (3) v\u00e0 theo APA t\u1ea1i C\u1ed9t (4).<\/p>\n

                    + C\u1ed9t (5) v\u00e0 (6): Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1ng kh\u00f4ng k\u00ea khai.<\/p>\n

                    \u00a0<\/strong><\/b><\/p>\n

                    PH\u1ee4 L\u1ee4C III<\/strong><\/b><\/p>\n

                    H\u01af\u1edaNG D\u1eaaN M\u1eaaU S\u1ed0 04 B\u00c1O C\u00c1O L\u1ee2I NHU\u1eacN LI\u00caN QU\u1ed0C GIA
                    \n(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 41\/2017\/TT-BTC ng\u00e0y 28 th\u00e1ng 4 n\u0103m 2017\u00a0<\/em>c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/p>\n

                      \n
                    1. K\u1ef3 t\u00ednh thu\u1ebf: Ghi th\u00f4ng tin t\u01b0\u01a1ng \u1ee9ng v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf c\u1ee7a T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. K\u1ef3 t\u00ednh thu\u1ebf x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/li>\n
                    2. Th\u00f4ng tin chung c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf: T\u1eeb ch\u1ec9 ti\u00eau [01] \u0111\u1ebfn ch\u1ec9 ti\u00eau [10] ghi th\u00f4ng tin t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u00f4ng tin \u0111\u00e3 ghi t\u1ea1i T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/li>\n
                    3. C. M\u1ee5c I. T\u1ed5ng quan v\u1ec1 ho\u1ea1t \u0111\u1ed9ng ph\u00e2n b\u1ed5 thu nh\u1eadp, thu\u1ebf v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo qu\u1ed1c gia c\u01b0 tr\u00fa:<\/li>\n<\/ol>\n

                      C\u00e1c n\u1ed9i dung k\u00ea theo \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c quy \u0111\u1ed5i \u0111\u01a1n v\u1ecb t\u00ednh l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean li\u00ean k\u1ebft thu\u1ed9c t\u1eadp \u0111o\u00e0n c\u00f3 n\u0103m t\u00e0i ch\u00ednh kh\u00e1c nhau th\u00ec b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn l\u1eadp theo s\u1ed1 li\u1ec7u, th\u00f4ng tin t\u1ea1i b\u00e1o c\u00e1o 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.<\/p>\n

                      – Ch\u1ec9 ti\u00eau \u201cQu\u1ed1c gia\u201d: Ghi t\u00ean qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i c\u00e1c b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa v\u00e0 n\u01a1i \u0111\u1eb7t c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa, c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh m\u00e0 th\u00f4ng\u00a0qua c\u01a1 s\u1edf n\u00e0y c\u00e1c b\u00ean li\u00ean k\u1ebft ti\u1ebfn h\u00e0nh m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c b\u00ean li\u00ean k\u1ebft thu\u1ed9c t\u1eadp \u0111o\u00e0n (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean li\u00ean k\u1ebft n\u00e0y kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u00e0o).<\/p>\n

                      + Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty m\u1eb9 t\u1ed1i cao v\u00e0 b\u00ean li\u00ean k\u1ebft c\u01b0 tr\u00fa thu\u1ebf \u1edf nhi\u1ec1u n\u01b0\u1edbc th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh n\u01a1i c\u01b0 tr\u00fa thu\u1ebf theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf li\u00ean quan.<\/p>\n

                      + Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf gi\u1eefa c\u00e1c qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 li\u00ean quan th\u00ec ghi n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 b\u00ean li\u00ean k\u1ebft \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c ghi qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i c\u00e1c b\u00ean li\u00ean k\u1ebft c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh m\u00e0 th\u00f4ng\u00a0qua c\u01a1 s\u1edf n\u00e0y c\u00e1c b\u00ean li\u00ean k\u1ebft ti\u1ebfn h\u00e0nh m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 \u0111\u00f3.<\/p>\n

                      – Ch\u1ec9 ti\u00eau \u201cDoanh thu\u201d: T\u1ed5ng gi\u00e1\u00a0tr\u1ecb c\u00e1c kho\u1ea3n thu c\u00f3 t\u00ednh ch\u1ea5t l\u00e0 doanh thu trong k\u1ef3 t\u1eeb c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp, tr\u1eeb c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia t\u1eeb c\u00e1c b\u00ean li\u00ean k\u1ebft, g\u1ed3m:<\/p>\n

                      + B\u00ean \u0111\u1ed9c l\u1eadp: Ghi t\u1ed5ng c\u00e1c kho\u1ea3n thu c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft thu\u1ed9c t\u1eadp \u0111o\u00e0n t\u1ea1i t\u1eebng qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i c\u01b0 tr\u00fa thu \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp.<\/p>\n

                      + B\u00ean li\u00ean k\u1ebft: Ghi t\u1ed5ng c\u00e1c kho\u1ea3n thu c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft thu\u1ed9c t\u1eadp \u0111o\u00e0n t\u1ea1i t\u1eebng qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i c\u01b0 tr\u00fa thu \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c b\u00ean li\u00ean k\u1ebft kh\u00e1c.<\/p>\n

                      + Ch\u1ec9 ti\u00eau T\u1ed5ng doanh thu: Ghi t\u1ed5ng gi\u00e1 tr\u1ecb doanh thu t\u1ea1i c\u1ed9t B\u00ean \u0111\u1ed9c l\u1eadp c\u1ed9ng (+) gi\u00e1 tr\u1ecb doanh thu t\u1ea1i c\u1ed9t B\u00ean li\u00ean k\u1ebft.<\/p>\n

                      – Ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf\u201d: Ghi t\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia t\u1ea1i qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i c\u01b0 tr\u00fa<\/p>\n

                      – Ch\u1ec9 ti\u00eau \u201cT\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p\u201d: Ghi t\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (ho\u1eb7c lo\u1ea1i thu\u1ebf c\u00f3 t\u00ednh ch\u1ea5t t\u01b0\u01a1ng t\u1ef1) m\u00e0 c\u00e1c b\u00ean li\u00ean k\u1ebft c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia ph\u1ea3i n\u1ed9p t\u1ea1i qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i c\u01b0 tr\u00fa v\u00e0 s\u1ed1 thu\u1ebf c\u00f3 t\u00ednh ch\u1ea5t t\u01b0\u01a1ng t\u1ef1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (nh\u01b0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u00e0 th\u1ea7u) ph\u1ea3i n\u1ed9p t\u1ea1i c\u00e1c n\u01b0\u1edbc, v\u00f9ng l\u00e3nh th\u1ed5 kh\u00e1c n\u01a1i c\u01b0 tr\u00fa.<\/p>\n

                      T\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo c\u01a1 s\u1edf ti\u1ec1n m\u1eb7t ho\u1eb7c c\u01a1 s\u1edf d\u1ed3n t\u00edch theo quy \u0111\u1ecbnh t\u1ea1i n\u01a1i c\u01b0 tr\u00fa c\u1ee7a b\u00ean li\u00ean k\u1ebft v\u00e0 ghi ch\u00fa ph\u01b0\u01a1ng ph\u00e1p \u00e1p d\u1ee5ng n\u1ebfu x\u00e1c \u0111\u1ecbnh theo c\u01a1 s\u1edf ti\u1ec1n m\u1eb7t.<\/p>\n

                      – Ch\u1ec9 ti\u00eau \u201cThu\u1ebf thu nh\u1eadp \u0111\u00e3 n\u1ed9p\u201d: Ghi t\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp \u0111\u00e3 n\u1ed9p c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c b\u00ean li\u00ean k\u1ebft thu\u1ed9c t\u1eadp \u0111o\u00e0n.<\/p>\n

                      Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (ho\u1eb7c lo\u1ea1i thu\u1ebf c\u00f3 t\u00ednh ch\u1ea5t t\u01b0\u01a1ng t\u1ef1) t\u1ea1i n\u01b0\u1edbc, v\u00f9ng l\u00e3nh th\u1ed5 kh\u00e1c n\u01a1i c\u01b0 tr\u00fa, s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o t\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p.<\/p>\n

                      – Ch\u1ec9 ti\u00eau \u201cV\u1ed1n \u0111\u0103ng k\u00fd\u201d: Ghi t\u1ed5ng s\u1ed1 v\u1ed1n cam k\u1ebft \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3i ng\u00e2n th\u1ef1c t\u1ebf c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft thu\u1ed9c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia t\u1ea1i n\u01a1i c\u01b0 tr\u00fa.<\/p>\n

                      – Ch\u1ec9 ti\u00eau \u201cL\u1ee3i nhu\u1eadn l\u0169y k\u1ebf\u201d: Ghi t\u1ed5ng c\u1ed9ng d\u1ed3n l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c b\u00ean li\u00ean k\u1ebft thu\u1ed9c t\u1eadp \u0111o\u00e0n t\u1ea1i qu\u1ed1c gia t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3.<\/p>\n

                      – Ch\u1ec9 ti\u00eau \u201cS\u1ed1 l\u01b0\u1ee3ng nh\u00e2n vi\u00ean\u201d: Ghi t\u1ed5ng s\u1ed1 ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u00ecnh qu\u00e2n c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft s\u1eed d\u1ee5ng.<\/p>\n

                      – Ch\u1ec9 ti\u00eau \u201cT\u00e0i s\u1ea3n h\u1eefu h\u00ecnh ngo\u1ea1i tr\u1eeb ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n m\u1eb7t\u201d: Ghi t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft,\u00a0g\u1ed3m: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh, B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, T\u00e0i s\u1ea3n d\u1edf dang d\u00e0i h\u1ea1n.<\/p>\n

                        \n
                      1. M\u1ee5c II. Danh m\u1ee5c c\u00e1c c\u00f4ng ty con c\u1ee7a t\u1eadp \u0111o\u00e0n theo n\u01b0\u1edbc, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i c\u01b0 tr\u00fa<\/li>\n<\/ol>\n

                        – Ch\u1ec9 ti\u00eau \u201cQu\u1ed1c gia\u201d: Ghi t\u01b0\u01a1ng t\u1ef1 Ch\u1ec9 ti\u00eau Qu\u1ed1c gia t\u1ea1i M\u1ee5c I.<\/p>\n

                        – Ch\u1ec9 ti\u00eau \u201cC\u00e1c C\u00f4ng ty l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa \u1edf n\u01b0\u1edbc s\u1edf t\u1ea1i\u201d: Ghi t\u00ean ph\u00e1p nh\u00e2n c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft c\u1ee7a c\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u00f3 ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (ho\u1eb7c lo\u1ea1i thu\u1ebf c\u00f3 t\u00ednh ch\u1ea5t t\u01b0\u01a1ng t\u1ef1) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ea1i n\u01b0\u1edbc, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i c\u01b0 tr\u00fa.<\/p>\n

                        + Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty m\u1eb9 t\u1ed1i cao ho\u1eb7c c\u00e1c b\u00ean li\u00ean k\u1ebft c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i b\u00ean li\u00ean k\u1ebft kh\u00e1c, ghi c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u01b0\u01a1ng \u1ee9ng v\u1edbi d\u00f2ng k\u00ea khai t\u00ean qu\u1ed1c gia l\u00e0 n\u01b0\u1edbc, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i c\u01b0 tr\u00fa c\u1ee7a b\u00ean li\u00ean k\u1ebft.<\/p>\n

                        – Ch\u1ec9 ti\u00eau \u201cQu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 \u0111\u0103ng k\u00fd kinh doanh n\u1ebfu kh\u00e1c v\u1edbi qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 c\u01b0 tr\u00fa\u201d: Ghi t\u00ean c\u1ee7a qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 m\u00e0 c\u00e1c c\u00f4ng ty con c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111\u0103ng k\u00fd kinh doanh kh\u00e1c v\u1edbi qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 c\u01b0 tr\u00fa.<\/p>\n

                        – Ch\u1ec9 ti\u00eau \u201cC\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh\u201d: C\u00f4ng ty m\u1eb9 t\u1ed1i cao x\u00e1c \u0111\u1ecbnh ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft, \u0111\u00e1nh d\u1ea5u \u201cx\u201d v\u00e0o \u00f4 t\u01b0\u01a1ng \u1ee9ng theo t\u1eebng ch\u1ee9c n\u0103ng \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea t\u1ea1i ch\u1ec9 ti\u00eau \u201cC\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh\u201d. Tr\u01b0\u1eddng h\u1ee3p b\u00ean li\u00ean k\u1ebft th\u1ef1c hi\u1ec7n nhi\u1ec1u h\u01a1n m\u1ed9t ch\u1ee9c n\u0103ng, C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u0111\u00e1nh d\u1ea5u \u201cx\u201d v\u00e0o t\u1ea5t c\u1ea3 c\u00e1c \u00f4 t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng ch\u1ee9c n\u0103ng.<\/p>\n","protected":false},"excerpt":{"rendered":"

                        K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u c\u00f9ng b\u1ea1n\u00a0\u0111\u1ecdc\u00a0Ph\u1ee5 l\u1ee5c 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, m\u1eddi c\u00e1c b\u1ea1n c\u00f9ng theo d\u00f5i. PH\u1ee4\u00a0L\u1ee4C I C\u00d4NG TH\u1ee8C T\u00cdNH H\u00c0M T\u1ee8 PH\u00c2N V\u1eca, KHO\u1ea2NG GIAO D\u1ecaCH \u0110\u1ed8C L\u1eacP CHU\u1ea8N V\u00c0 GI\u00c1 TR\u1eca TRUNG V\u1eca (Ban h\u00e0nh k\u00e8m theo Th\u00f4ng..<\/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\/31650"}],"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=31650"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31650\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31650"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31650"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}