{"id":31838,"date":"2021-06-10T08:50:06","date_gmt":"2021-06-10T01:50:06","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31838"},"modified":"2021-06-11T09:21:14","modified_gmt":"2021-06-11T02:21:14","slug":"nghi-dinh-132-2020-nd-cp-quy-dinh-ve-quan-ly-thue-doi-voi-dn-co-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31838","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd Thu\u1ebf \u0111\u1ed1i v\u1edbi DN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft"},"content":{"rendered":"\n\n\n\n
\n

CH\u00cdNH PH\u1ee6
\n——-<\/b><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1: 132\/2020\/N\u0110-CP<\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 05 th\u00e1ng 11 n\u0103m 2020<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/p>\n

<\/a>NGH\u1eca \u0110\u1ecaNH<\/span><\/b><\/p>\n

<\/a>QUY \u0110\u1ecaNH V\u1ec0 QU\u1ea2N L\u00dd THU\u1ebe \u0110\u1ed0I V\u1edaI DOANH NGHI\u1ec6P C\u00d3 GIAO D\u1ecaCH LI\u00caN K\u1ebeT<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2015; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 v\u00e0 Lu\u1eadt T\u1ed5 ch\u1ee9c ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng ng\u00e0y 22 th\u00e1ng 11 n\u0103m 2019;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 13 th\u00e1ng 6 n\u0103m 2019;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2008; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2013;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt V\u1ec1 thu\u1ebf ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014;<\/span><\/i><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/i><\/p>\n

Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/i><\/p>\n

<\/a>Ch\u01b0\u01a1ng I<\/b><\/p>\n

<\/a>QUY \u0110\u1ecaNH CHUNG<\/b><\/p>\n

<\/a>\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/b><\/p>\n

1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh nguy\u00ean t\u1eafc, ph\u01b0\u01a1ng ph\u00e1p, tr\u00ecnh t\u1ef1 x\u00e1c \u0111\u1ecbnh y\u1ebfu t\u1ed1 h\u00ecnh th\u00e0nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft; quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, th\u1ee7 t\u1ee5c k\u00ea khai; tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n

2. C\u00e1c giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0 c\u00e1c giao d\u1ecbch mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5; vay, cho vay, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c; mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 th\u1ecfa thu\u1eadn mua, b\u00e1n, s\u1eed d\u1ee5ng chung ngu\u1ed3n l\u1ef1c nh\u01b0 t\u00e0i s\u1ea3n, v\u1ed1n, lao \u0111\u1ed9ng, chia s\u1ebb chi ph\u00ed gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, tr\u1eeb c\u00e1c giao d\u1ecbch kinh doanh \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/span><\/b><\/p>\n

1. T\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf) l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

2. C\u01a1 quan thu\u1ebf bao g\u1ed3m T\u1ed5ng c\u1ee5c Thu\u1ebf, C\u1ee5c Thu\u1ebf v\u00e0 Chi c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

3. C\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 3. Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng<\/span><\/b><\/p>\n

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i lo\u1ea1i tr\u1eeb c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf do quan h\u1ec7 li\u00ean k\u1ebft chi ph\u1ed1i, t\u00e1c \u0111\u1ed9ng \u0111\u1ec3 k\u00ea khai, x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp c\u00f3 c\u00f9ng \u0111i\u1ec1u ki\u1ec7n.<\/span><\/p>\n

2. C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd, ki\u1ec3m tra, thanh tra \u0111\u1ed1i v\u1edbi gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng, giao d\u1ecbch quy\u1ebft \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb t\u1ea1o ra t\u1eeb b\u1ea3n ch\u1ea5t giao d\u1ecbch, ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, kh\u00f4ng c\u00f4ng nh\u1eadn c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00f3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 4. Gi\u1ea3i th\u00edch t\u1eeb ng\u1eef<\/span><\/b><\/p>\n

Ngo\u00e0i c\u00e1c t\u1eeb ng\u1eef \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 ng\u00e0y 13 th\u00e1ng 6 n\u0103m 2019, c\u00e1c t\u1eeb ng\u1eef sau \u0111\u00e2y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/span><\/p>\n

1. \u201cHi\u1ec7p \u0111\u1ecbnh thu\u1ebf\u201d l\u00e0 thu\u1eadt ng\u1eef r\u00fat g\u1ecdn c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u00e0 ng\u0103n ng\u1eeba vi\u1ec7c tr\u1ed1n l\u1eadu thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf \u0111\u00e1nh v\u00e0o thu nh\u1eadp ho\u1eb7c t\u00e0i s\u1ea3n k\u00fd k\u1ebft gi\u1eefa Vi\u1ec7t Nam v\u00e0 c\u00e1c qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5, bao g\u1ed3m c\u1ea3 c\u00e1c Hi\u1ec7p \u0111\u1ecbnh, Ngh\u1ecb \u0111\u1ecbnh th\u01b0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00e1c Hi\u1ec7p \u0111\u1ecbnh hi\u1ec7n c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

2. \u201cTh\u1ecfa thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n\u201d l\u00e0 thu\u1eadt ng\u1eef r\u00fat g\u1ecdn c\u1ee7a Th\u1ecfa thu\u1eadn c\u00f3 hi\u1ec7u l\u1ef1c gi\u1eefa Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a c\u00e1c qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 l\u00e0 c\u00e1c b\u00ean tham gia \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf v\u00e0 c\u00f3 y\u00eau c\u1ea7u trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia.<\/span><\/p>\n

3. \u201cTh\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf\u201d, \u201c\u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf\u201d l\u00e0 c\u00e1c th\u1ecfa thu\u1eadn, \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf song ph\u01b0\u01a1ng v\u00e0 \u0111a ph\u01b0\u01a1ng trong l\u0129nh v\u1ef1c thu\u1ebf.<\/span><\/p>\n

4. \u201cC\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c\u201d l\u00e0 C\u01a1 quan thu\u1ebf c\u1ee7a n\u01b0\u1edbc, v\u00f9ng l\u00e3nh th\u1ed5 k\u00fd k\u1ebft Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf v\u1edbi Vi\u1ec7t Nam.<\/span><\/p>\n

5. \u201c\u0110\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp\u201d l\u00e0 c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp gi\u1eefa c\u00e1c b\u00ean kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft ho\u1eb7c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn tr\u00ean c\u01a1 s\u1edf ph\u00e2n t\u00edch, so s\u00e1nh, x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh t\u01b0\u01a1ng \u0111\u1ed3ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn nh\u1eb1m x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, \u0111\u1ea3m b\u1ea3o \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

6. \u201cKh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu\u201d l\u00e0 kh\u00e1c bi\u1ec7t v\u1ec1 c\u00e1c y\u1ebfu t\u1ed1 h\u00ecnh th\u00e0nh gi\u00e1 c\u00f3 \u1ea3nh h\u01b0\u1edfng quan tr\u1ecdng ho\u1eb7c \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn v\u00e0 t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn c\u1ee7a c\u00e1c b\u00ean tham gia giao d\u1ecbch.<\/span><\/p>\n

7. \u201cC\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a C\u01a1 quan thu\u1ebf\u201d l\u00e0 c\u00e1c th\u00f4ng tin, d\u1eef li\u1ec7u do C\u01a1 quan thu\u1ebf thu th\u1eadp, x\u00e2y d\u1ef1ng, qu\u1ea3n l\u00fd t\u1eeb c\u00e1c ngu\u1ed3n kh\u00e1c nhau theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 ng\u00e0y 13 th\u00e1ng 6 n\u0103m 2019, bao g\u1ed3m c\u1ea3 c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u00e0 th\u00f4ng tin trao \u0111\u1ed5i v\u1edbi c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

8. \u201cKho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp\u201d l\u00e0 t\u1eadp h\u1ee3p c\u00e1c gi\u00e1 tr\u1ecb v\u1ec1 m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ho\u1eb7c t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c C\u01a1 quan thu\u1ebf ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1ef1a ch\u1ecdn tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. C\u00e1c gi\u00e1 tr\u1ecb thu\u1ed9c t\u1eadp h\u1ee3p n\u00e0y c\u00f3 m\u1ee9c \u0111\u1ed9 so s\u00e1nh tin c\u1eady t\u01b0\u01a1ng \u0111\u01b0\u01a1ng nhau. Trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft, \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c su\u1ea5t th\u1ed1ng k\u00ea \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n v\u00e0 gi\u00e1 tr\u1ecb trung v\u1ecb mang t\u00ednh ch\u1ea5t \u0111\u1ea1i di\u1ec7n, ph\u1ed5 qu\u00e1t, ph\u1ed5 bi\u1ebfn nh\u1eb1m t\u0103ng \u0111\u1ed9 tin c\u1eady c\u1ee7a t\u1eadp h\u1ee3p c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n

9. \u201cKho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n\u201d l\u00e0 t\u1eadp h\u1ee3p c\u00e1c gi\u00e1 tr\u1ecb t\u1eeb b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 35 \u0111\u1ebfn b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 75; trung v\u1ecb c\u1ee7a kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n l\u00e0 gi\u00e1 tr\u1ecb b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 50 theo h\u00e0m x\u00e1c su\u1ea5t th\u1ed1ng k\u00ea.<\/span><\/p>\n

10. \u201cT\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p b\u00e1o c\u00e1o\u201d l\u00e0 thu\u1eadt ng\u1eef s\u1eed d\u1ee5ng \u0111\u1ec3 ch\u1ec9 t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u1ee7a t\u1eadp \u0111o\u00e0n \u1ee7y quy\u1ec1n n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u1ee7a t\u1eadp \u0111o\u00e0n cho C\u01a1 quan thu\u1ebf.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 5. C\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/span><\/b><\/p>\n

1. C\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft (sau \u0111\u00e2y vi\u1ebft t\u1eaft l\u00e0 \u201cb\u00ean li\u00ean k\u1ebft\u201d) l\u00e0 c\u00e1c b\u00ean c\u00f3 m\u1ed1i quan h\u1ec7 thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n

a) M\u1ed9t b\u00ean tham gia tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp v\u00e0o vi\u1ec7c \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 v\u00e0o b\u00ean kia;<\/span><\/p>\n

b) C\u00e1c b\u00ean tr\u1ef1c ti\u1ebfp hay gi\u00e1n ti\u1ebfp c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 c\u1ee7a m\u1ed9t b\u00ean kh\u00e1c.<\/span><\/p>\n

2. C\u00e1c b\u00ean li\u00ean k\u1ebft t\u1ea1i kho\u1ea3n 1 \u0111i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

a) M\u1ed9t doanh nghi\u1ec7p n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p kia;<\/span><\/p>\n

b) C\u1ea3 hai doanh nghi\u1ec7p \u0111\u1ec1u c\u00f3 \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu do m\u1ed9t b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp;<\/span><\/p>\n

c) M\u1ed9t doanh nghi\u1ec7p l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t v\u1ec1 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 10% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u1ee7a doanh nghi\u1ec7p kia;<\/span><\/p>\n

d) M\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho m\u1ed9t doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o (bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n vay t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o t\u1eeb ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1) v\u1edbi \u0111i\u1ec1u ki\u1ec7n kho\u1ea3n v\u1ed1n vay \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111i vay v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay;<\/span><\/p>\n

\u0111) M\u1ed9t doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ecbnh th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh ho\u1eb7c n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t doanh nghi\u1ec7p kh\u00e1c v\u1edbi \u0111i\u1ec1u ki\u1ec7n s\u1ed1 l\u01b0\u1ee3ng c\u00e1c th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c doanh nghi\u1ec7p th\u1ee9 nh\u1ea5t ch\u1ec9 \u0111\u1ecbnh chi\u1ebfm tr\u00ean 50% t\u1ed5ng s\u1ed1 th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh ho\u1eb7c n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p th\u1ee9 hai; ho\u1eb7c m\u1ed9t th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c doanh nghi\u1ec7p th\u1ee9 nh\u1ea5t ch\u1ec9 \u0111\u1ecbnh c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p th\u1ee9 hai;<\/span><\/p>\n

e) Hai doanh nghi\u1ec7p c\u00f9ng c\u00f3 tr\u00ean 50% th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o ho\u1eb7c c\u00f9ng c\u00f3 m\u1ed9t th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh b\u1edfi m\u1ed9t b\u00ean th\u1ee9 ba;<\/span><\/p>\n

g) Hai doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t v\u1ec1 nh\u00e2n s\u1ef1, t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1edfi c\u00e1c c\u00e1 nh\u00e2n thu\u1ed9c m\u1ed9t trong c\u00e1c m\u1ed1i quan h\u1ec7 v\u1ee3, ch\u1ed3ng; cha m\u1eb9 \u0111\u1ebb, cha m\u1eb9 nu\u00f4i, cha d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf, cha m\u1eb9 v\u1ee3, cha m\u1eb9 ch\u1ed3ng; con \u0111\u1ebb, con nu\u00f4i, con ri\u00eang c\u1ee7a v\u1ee3 ho\u1eb7c ch\u1ed3ng, con d\u00e2u, con r\u1ec3; anh, ch\u1ecb, em c\u00f9ng cha m\u1eb9, anh, ch\u1ecb em c\u00f9ng cha kh\u00e1c m\u1eb9, anh, ch\u1ecb, em c\u00f9ng m\u1eb9 kh\u00e1c cha, anh r\u1ec3, em r\u1ec3, ch\u1ecb d\u00e2u, em d\u00e2u c\u1ee7a ng\u01b0\u1eddi c\u00f9ng cha m\u1eb9 ho\u1eb7c c\u00f9ng cha kh\u00e1c m\u1eb9, c\u00f9ng m\u1eb9 kh\u00e1c cha; \u00f4ng b\u00e0 n\u1ed9i, \u00f4ng b\u00e0 ngo\u1ea1i; ch\u00e1u n\u1ed9i, ch\u00e1u ngo\u1ea1i; c\u00f4, d\u00ec, ch\u00fa, c\u1eadu, b\u00e1c ru\u1ed9t v\u00e0 ch\u00e1u ru\u1ed9t;<\/span><\/p>\n

h) Hai c\u01a1 s\u1edf kinh doanh c\u00f3 m\u1ed1i quan h\u1ec7 tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa ho\u1eb7c c\u00f9ng l\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>\n

i) C\u00e1c doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t c\u00e1 nh\u00e2n th\u00f4ng qua v\u1ed1n g\u00f3p c\u1ee7a c\u00e1 nh\u00e2n n\u00e0y v\u00e0o doanh nghi\u1ec7p \u0111\u00f3 ho\u1eb7c tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p;<\/span><\/p>\n

k) C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c trong \u0111\u00f3 doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, quy\u1ebft \u0111\u1ecbnh tr\u00ean th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p kia;<\/span><\/p>\n

l) Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh c\u00e1c giao d\u1ecbch nh\u01b0\u1ee3ng, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf; vay, cho vay \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c v\u1edbi c\u00e1 nh\u00e2n thu\u1ed9c trong m\u1ed9t c\u00e1c m\u1ed1i quan h\u1ec7 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n n\u00e0y.<\/span><\/p>\n

<\/a>Ch\u01b0\u01a1ng II<\/span><\/b><\/p>\n

<\/a>PH\u00c2N T\u00cdCH, SO S\u00c1NH, L\u1ef0A CH\u1eccN \u0110\u1ed0I T\u01af\u1ee2NG SO S\u00c1NH \u0110\u1ed8C L\u1eacP V\u00c0 C\u00c1C PH\u01af\u01a0NG PH\u00c1P X\u00c1C \u0110\u1ecaNH GI\u00c1 GIAO D\u1ecaCH LI\u00caN K\u1ebeT<\/span><\/b><\/p>\n

<\/a>\u0110i\u1ec1u 6. Nguy\u00ean t\u1eafc ph\u00e2n t\u00edch, so s\u00e1nh<\/span><\/b><\/p>\n

1. Ph\u00e2n t\u00edch, so s\u00e1nh giao d\u1ecbch li\u00ean k\u1ebft th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng, giao d\u1ecbch quy\u1ebft \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh b\u1ea3n ch\u1ea5t giao d\u1ecbch li\u00ean k\u1ebft:<\/span><\/p>\n

a) B\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu gi\u1eefa h\u1ee3p \u0111\u1ed3ng ph\u00e1p l\u00fd ho\u1eb7c v\u0103n b\u1ea3n, th\u1ecfa thu\u1eadn giao d\u1ecbch c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft v\u1edbi th\u1ef1c ti\u1ec5n th\u1ef1c hi\u1ec7n c\u1ee7a c\u00e1c b\u00ean. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n ho\u1eb7c th\u1ecfa thu\u1eadn kh\u00f4ng ph\u00f9 h\u1ee3p nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp ho\u1eb7c th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n kh\u00f4ng ph\u00f9 h\u1ee3p nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp gi\u1eefa c\u00e1c b\u00ean kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u0111\u00fang b\u1ea3n ch\u1ea5t kinh doanh gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp, c\u1ee5 th\u1ec3: B\u00ean li\u00ean k\u1ebft nh\u1eadn doanh thu, l\u1ee3i nhu\u1eadn t\u1eeb giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i c\u00f3 quy\u1ec1n s\u1edf h\u1eefu v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro kinh doanh \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, ngu\u1ed3n l\u1ef1c, quy\u1ec1n mang l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf v\u00e0 c\u00e1c quy\u1ec1n t\u1ea1o ra thu nh\u1eadp t\u1eeb c\u1ed5 ph\u1ea7n, c\u1ed5 phi\u1ebfu v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t sinh chi ph\u00ed t\u1eeb giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft ph\u1ea3i nh\u1eadn \u0111\u01b0\u1ee3c l\u1ee3i \u00edch, gi\u00e1 tr\u1ecb kinh t\u1ebf tr\u1ef1c ti\u1ebfp ho\u1eb7c g\u00f3p ph\u1ea7n t\u1ea1o ra doanh thu, gi\u00e1 tr\u1ecb gia t\u0103ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00f9 h\u1ee3p nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp;<\/span><\/p>\n

b) B\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p thu th\u1eadp th\u00f4ng tin, ch\u1ee9ng c\u1ee9, d\u1eef li\u1ec7u v\u1ec1 giao d\u1ecbch, r\u1ee7i ro c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft trong th\u1ef1c ti\u1ec5n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/p>\n

2. Ph\u00e2n t\u00edch, so s\u00e1nh giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi giao d\u1ecbch \u0111\u1ed9c l\u1eadp:<\/span><\/p>\n

a) C\u0103n c\u1ee9 \u0111\u1ed1i chi\u1ebfu c\u00e1c h\u1ee3p \u0111\u1ed3ng, v\u0103n b\u1ea3n, th\u1ecfa thu\u1eadn v\u00e0 quan h\u1ec7 kinh t\u1ebf, th\u01b0\u01a1ng m\u1ea1i, t\u00e0i ch\u00ednh trong c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 d\u1eef li\u1ec7u, th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u1ec3 so s\u00e1nh v\u1edbi c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh doanh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp ch\u1ea5p thu\u1eadn trong \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng \u0111\u1ed3ng. Nguy\u00ean t\u1eafc \u0111\u1ed1i chi\u1ebfu \u00e1p d\u1ee5ng trong ph\u00e2n t\u00edch, so s\u00e1nh coi tr\u1ecdng b\u1ea3n ch\u1ea5t v\u00e0 th\u1ef1c ti\u1ec5n kinh doanh, r\u1ee7i ro g\u00e1nh ch\u1ecbu c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft h\u01a1n l\u00e0 c\u00e1c th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n;<\/span><\/p>\n

b) Ph\u00e2n t\u00edch, so s\u00e1nh ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh t\u01b0\u01a1ng \u0111\u1ed3ng gi\u1eefa doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft, kh\u00f4ng c\u00f3 y\u1ebfu t\u1ed1 kh\u00e1c bi\u1ec7t \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn m\u1ee9c gi\u00e1; t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ho\u1eb7c t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c b\u00ean. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 y\u1ebfu t\u1ed1 kh\u00e1c bi\u1ec7t \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn m\u1ee9c gi\u00e1; t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ho\u1eb7c t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn, ph\u1ea3i ph\u00e2n t\u00edch, x\u00e1c \u0111\u1ecbnh v\u00e0 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh lo\u1ea1i tr\u1eeb y\u1ebfu t\u1ed1 kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu \u0111\u00f3 th\u00f4ng qua so s\u00e1nh c\u00e1c y\u1ebfu t\u1ed1 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7, \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13, \u0110i\u1ec1u 14, \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 7. L\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp<\/span><\/b><\/p>\n

1. L\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp n\u1ed9i b\u1ed9 l\u00e0 vi\u1ec7c l\u1ef1a ch\u1ecdn giao d\u1ecbch c\u1ee7a ch\u00ednh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1edbi b\u00ean kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, \u0111\u1ea3m b\u1ea3o t\u01b0\u01a1ng \u0111\u1ed3ng kh\u00f4ng c\u00f3 kh\u00e1c bi\u1ec7t \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn m\u1ee9c gi\u00e1; t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ho\u1eb7c t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c b\u00ean. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp n\u1ed9i b\u1ed9 t\u01b0\u01a1ng \u0111\u1ed3ng, th\u1ef1c hi\u1ec7n l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh theo \u0111i\u1ec3m b v\u00e0 c kho\u1ea3n 3 \u0111i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Vi\u1ec7c so s\u00e1nh gi\u1eefa giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf t\u1eebng giao d\u1ecbch \u0111\u1ed1i v\u1edbi t\u1eebng s\u1ea3n ph\u1ea9m t\u01b0\u01a1ng \u0111\u1ed3ng. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ec3 so s\u00e1nh giao d\u1ecbch theo s\u1ea3n ph\u1ea9m, vi\u1ec7c g\u1ed9p chung c\u00e1c giao d\u1ecbch ph\u1ea3i \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t, th\u1ef1c ti\u1ec5n kinh doanh v\u00e0 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12, \u0110i\u1ec1u 13, \u0110i\u1ec1u 14, \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

2. D\u1eef li\u1ec7u t\u00e0i ch\u00ednh, kinh doanh c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ed9 tin c\u1eady \u0111\u1ec3 s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch k\u00ea khai, t\u00ednh thu\u1ebf, ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n, th\u1ed1ng k\u00ea v\u00e0 thu\u1ebf. Th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp ph\u1ea3i c\u00f9ng th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c c\u00f3 n\u0103m t\u00e0i ch\u00ednh c\u00f9ng v\u1edbi n\u0103m t\u00e0i ch\u00ednh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 c\u1ea7n thi\u1ebft m\u1edf r\u1ed9ng th\u1eddi gian so s\u00e1nh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. \u0110\u1ecbnh d\u1ea1ng d\u1eef li\u1ec7u ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00f3 th\u1ec3 so s\u00e1nh, t\u00ednh to\u00e1n \u0111\u01b0\u1ee3c c\u00e1c m\u1ee9c gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ho\u1eb7c trong c\u00f9ng k\u1ef3 t\u00ednh thu\u1ebf; d\u1eef li\u1ec7u so s\u00e1nh v\u1ec1 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ho\u1eb7c t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u00edt nh\u1ea5t l\u00e0 ba k\u1ef3 t\u00ednh thu\u1ebf li\u00ean t\u1ee5c. \u0110\u1ed1i v\u1edbi c\u00e1c gi\u00e1 tr\u1ecb t\u1ef7 su\u1ea5t, t\u1ef7 l\u1ec7 t\u01b0\u01a1ng \u0111\u1ed1i, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0m tr\u00f2n s\u1ed1 \u0111\u1ebfn ch\u1eef s\u1ed1 th\u1ee9 hai sau d\u1ea5u th\u1eadp ph\u00e2n. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 t\u01b0\u01a1ng \u0111\u1ed1i \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb c\u00e1c s\u1ed1 li\u1ec7u c\u00f4ng b\u1ed1 kh\u00f4ng c\u00f3 s\u1ed1 tuy\u1ec7t \u0111\u1ed1i \u0111i k\u00e8m v\u00e0 kh\u00f4ng s\u1eed d\u1ee5ng nguy\u00ean t\u1eafc l\u00e0m tr\u00f2n n\u00e0y th\u00ec l\u1ea5y theo s\u1ed1 li\u1ec7u \u0111\u00e3 c\u00f4ng b\u1ed1 c\u00f3 tr\u00edch d\u1eabn ngu\u1ed3n.<\/span><\/p>\n

3. S\u1ed1 l\u01b0\u1ee3ng t\u1ed1i thi\u1ec3u \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c ch\u1ecdn sau khi ph\u00e2n t\u00edch, so s\u00e1nh v\u00e0 \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn nh\u01b0 sau: 01 \u0111\u1ed1i t\u01b0\u1ee3ng trong tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp kh\u00f4ng c\u00f3 kh\u00e1c bi\u1ec7t; 03 \u0111\u1ed1i t\u01b0\u1ee3ng trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp c\u00f3 kh\u00e1c bi\u1ec7t nh\u01b0ng c\u00f3 \u0111\u1ee7 th\u00f4ng tin, d\u1eef li\u1ec7u l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 lo\u1ea1i tr\u1eeb t\u1ea5t c\u1ea3 c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu v\u00e0 05 \u0111\u1ed1i t\u01b0\u1ee3ng trong tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 c\u00f3 th\u00f4ng tin, d\u1eef li\u1ec7u l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 lo\u1ea1i tr\u1eeb h\u1ea7u h\u1ebft c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 8. \u0110i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/b><\/p>\n

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

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

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

2. Tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 c\u00f3 th\u00f4ng tin d\u1eef li\u1ec7u l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 lo\u1ea1i tr\u1eeb h\u1ea7u h\u1ebft c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp, t\u1ed1i thi\u1ec3u l\u1ef1a ch\u1ecdn 05 \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp v\u00e0 \u00e1p d\u1ee5ng kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i\u00a0<\/a>Ph\u1ee5 l\u1ee5c V\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Vi\u1ec7c l\u1ef1a ch\u1ecdn gi\u00e1 tr\u1ecb thu\u1ed9c kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh, x\u00e1c \u0111\u1ecbnh l\u1ea1i m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ho\u1eb7c t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

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

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

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

3. C\u0103n c\u1ee9 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn, th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u00e1; t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ho\u1eb7c t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 9. M\u1edf r\u1ed9ng ph\u1ea1m vi ph\u00e2n t\u00edch, so s\u00e1nh<\/span><\/b><\/p>\n

1. \u0110\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft mang t\u00ednh \u0111\u1eb7c th\u00f9 ho\u1eb7c duy nh\u1ea5t kh\u00f4ng t\u00ecm ki\u1ebfm \u0111\u01b0\u1ee3c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u1ec3 so s\u00e1nh th\u00ec th\u1ef1c hi\u1ec7n m\u1edf r\u1ed9ng ph\u1ea1m vi ph\u00e2n t\u00edch, so s\u00e1nh v\u1ec1 ng\u00e0nh, th\u1ecb tr\u01b0\u1eddng \u0111\u1ecba l\u00fd, th\u1eddi gian so s\u00e1nh \u0111\u1ec3 t\u00ecm ki\u1ebfm \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp. Vi\u1ec7c m\u1edf r\u1ed9ng ph\u1ea1m vi ph\u00e2n t\u00edch, so s\u00e1nh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

a) L\u1ef1a ch\u1ecdn c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp theo ph\u00e2n ng\u00e0nh kinh t\u1ebf th\u1ed1ng k\u00ea c\u00f3 t\u00ednh t\u01b0\u01a1ng \u0111\u1ed3ng cao nh\u1ea5t v\u1edbi ph\u00e2n ng\u00e0nh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong c\u00f9ng th\u1ecb tr\u01b0\u1eddng \u0111\u1ecba b\u00e0n, c\u00f9ng \u0111\u1ecba ph\u01b0\u01a1ng, trong n\u01b0\u1edbc;<\/span><\/p>\n

b) M\u1edf r\u1ed9ng \u0111\u1ecba b\u00e0n so s\u00e1nh sang c\u00e1c n\u01b0\u1edbc trong khu v\u1ef1c c\u00f3 \u0111i\u1ec1u ki\u1ec7n ng\u00e0nh v\u00e0 tr\u00ecnh \u0111\u1ed9 ph\u00e1t tri\u1ec3n kinh t\u1ebf t\u01b0\u01a1ng \u0111\u1ed3ng.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p m\u1edf r\u1ed9ng ph\u1ea1m vi ph\u00e2n t\u00edch l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n n\u00eau tr\u00ean, ph\u1ea3i ph\u00e2n t\u00edch t\u00ednh t\u01b0\u01a1ng \u0111\u1ed3ng v\u00e0 c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu \u0111\u1ecbnh t\u00ednh v\u00e0 \u0111\u1ecbnh l\u01b0\u1ee3ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 10 v\u00e0 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ho\u1eb7c s\u1eed d\u1ee5ng s\u1ed1 li\u1ec7u, d\u1eef li\u1ec7u c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp trong ni\u00ean \u0111\u1ed9 tr\u01b0\u1edbc v\u00e0 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu do y\u1ebfu t\u1ed1 th\u1eddi gian (n\u1ebfu c\u00f3).<\/span><\/p>\n

Th\u1eddi gian m\u1edf r\u1ed9ng thu th\u1eadp s\u1ed1 li\u1ec7u, d\u1eef li\u1ec7u c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp kh\u00f4ng qu\u00e1 m\u1ed9t n\u0103m t\u00e0i ch\u00ednh so v\u1edbi n\u0103m t\u00e0i ch\u00ednh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ebfu s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 10. C\u00e1c ti\u00eau th\u1ee9c \u0111\u1ec3 ph\u00e2n t\u00edch, so s\u00e1nh, \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu<\/span><\/b><\/p>\n

1. Ph\u00e2n t\u00edch, so s\u00e1nh \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ed1i chi\u1ebfu, r\u00e0 so\u00e1t, \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu \u0111\u1ed1i v\u1edbi c\u00e1c y\u1ebfu t\u1ed1 so s\u00e1nh \u0111\u1ec3 l\u1ef1a ch\u1ecdn c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp g\u1ed3m \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n (sau \u0111\u00e2y vi\u1ebft t\u1eaft l\u00e0 \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m); ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng v\u00e0 t\u00e0i s\u1ea3n, r\u1ee7i ro s\u1ea3n xu\u1ea5t kinh doanh; \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf khi ph\u00e1t sinh giao d\u1ecbch.<\/span><\/p>\n

2. \u0110\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m l\u00e0 c\u00e1c \u0111\u1eb7c t\u00ednh c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 c\u1ee7a s\u1ea3n ph\u1ea9m bao g\u1ed3m: \u0111\u1eb7c t\u00ednh h\u00e0ng h\u00f3a h\u1eefu h\u00ecnh nh\u01b0 \u0111\u1eb7c t\u00ednh v\u1eadt l\u00fd, ch\u1ee7ng lo\u1ea1i s\u1ea3n ph\u1ea9m, ch\u1ea5t l\u01b0\u1ee3ng, nh\u00e2n hi\u1ec7u th\u01b0\u01a1ng m\u1ea1i c\u1ee7a s\u1ea3n ph\u1ea9m, \u0111\u1ed9 tin c\u1eady, t\u00ednh s\u1eb5n c\u00f3 v\u00e0 s\u1ea3n l\u01b0\u1ee3ng cung c\u1ea5p; \u0111\u1eb7c t\u00ednh d\u1ecbch v\u1ee5 nh\u01b0 b\u1ea3n ch\u1ea5t, m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p, chuy\u00ean m\u00f4n v\u00e0 ph\u1ea1m vi d\u1ecbch v\u1ee5; \u0111\u1eb7c t\u00ednh t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh nh\u01b0 h\u00ecnh th\u1ee9c chuy\u1ec3n giao, lo\u1ea1i h\u00ecnh t\u00e0i s\u1ea3n, h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, th\u1eddi h\u1ea1n, m\u1ee9c \u0111\u1ed9 b\u1ea3o h\u1ed9 s\u1edf h\u1eefu, th\u1eddi gian chuy\u1ec3n giao, c\u00e1c quy\u1ec1n \u0111\u01b0\u1ee3c chuy\u1ec3n giao v\u00e0 c\u00e1c l\u1ee3i \u00edch c\u00f3 th\u1ec3 thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh.<\/span><\/p>\n

a) Ph\u00e2n t\u00edch t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 kh\u1ea3 n\u0103ng ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn cho c\u00e1c b\u00ean li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o quy\u1ec1n s\u1edf h\u1eefu ph\u00e1p l\u00fd m\u00e0 ph\u1ea3i xem x\u00e9t t\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t r\u1ee7i ro v\u00e0 n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh \u0111\u1ec3 qu\u1ea3n l\u00fd r\u1ee7i ro \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh ph\u00e1t tri\u1ec3n, gia t\u0103ng, duy tr\u00ec, b\u1ea3o h\u1ed9 v\u00e0 khai th\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft. Vi\u1ec7c ph\u00e2n t\u00edch, so s\u00e1nh c\u0103n c\u1ee9 v\u00e0o m\u1ed9t s\u1ed1 \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh nh\u01b0 t\u00ednh \u0111\u1ed9c quy\u1ec1n; ph\u1ea1m vi v\u00e0 th\u1eddi h\u1ea1n b\u1ea3o h\u1ed9 ph\u00e1p l\u00fd; c\u00e1c quy\u1ec1n x\u00e1c l\u1eadp theo v\u0103n b\u1eb1ng b\u1ea3o h\u1ed9, gi\u1ea5y ph\u00e9p v\u00e0 v\u0103n b\u1ea3n chuy\u1ec3n giao quy\u1ec1n c\u1ee7a t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh; ph\u1ea1m vi \u0111\u1ecba l\u00fd \u0111\u1ed1i v\u1edbi c\u00e1c quy\u1ec1n c\u1ee7a t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh; v\u00f2ng \u0111\u1eddi; giai \u0111o\u1ea1n ph\u00e1t tri\u1ec3n; quy\u1ec1n v\u1ec1 t\u0103ng c\u01b0\u1eddng gi\u00e1 tr\u1ecb, s\u1eeda \u0111\u1ed5i v\u00e0 c\u1eadp nh\u1eadt \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh; m\u1ee9c l\u1ee3i nhu\u1eadn d\u1ef1 ki\u1ebfn c\u1ee7a t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh;<\/span><\/p>\n

b) Ph\u00e2n t\u00edch \u0111\u1eb7c \u0111i\u1ec3m t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh bao g\u1ed3m c\u00e1c n\u1ed9i dung x\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh s\u1eed d\u1ee5ng ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng trong giao d\u1ecbch v\u00e0 nh\u1eefng r\u1ee7i ro c\u1ee5 th\u1ec3, tr\u1ecdng y\u1ebfu v\u1ec1 kinh t\u1ebf li\u00ean quan \u0111\u1ebfn ph\u00e1t tri\u1ec3n, gia t\u0103ng, duy tr\u00ec, b\u1ea3o v\u1ec7 v\u00e0 khai th\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh; x\u00e1c \u0111\u1ecbnh th\u1ecfa thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng nh\u01b0 quy\u1ec1n s\u1edf h\u1eefu ph\u00e1p l\u00fd \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, c\u00e1c \u0111i\u1ec1u kho\u1ea3n v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a th\u1ecfa thu\u1eadn ph\u00e1p l\u00fd, \u0111\u0103ng k\u00fd, th\u1ecfa thu\u1eadn v\u1ec1 gi\u1ea5y ph\u00e9p v\u00e0 c\u00e1c h\u1ee3p \u0111\u1ed3ng li\u00ean quan, c\u00e1c r\u1ee7i ro k\u00e8m theo; x\u00e1c \u0111\u1ecbnh b\u00ean th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, qu\u1ea3n l\u00fd r\u1ee7i ro li\u00ean quan \u0111\u1ebfn ph\u00e1t tri\u1ec3n, gia t\u0103ng, duy tr\u00ec, b\u1ea3o h\u1ed9 v\u00e0 khai th\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh; x\u00e1c \u0111\u1ecbnh c\u00e1c \u0111i\u1ec1u kho\u1ea3n th\u1ecfa thu\u1eadn theo h\u1ee3p \u0111\u1ed3ng v\u00e0 th\u1ef1c ti\u1ec5n th\u1ef1c hi\u1ec7n c\u1ee7a c\u00e1c b\u00ean; x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft th\u1ef1c t\u1ebf li\u00ean quan \u0111\u1ebfn ph\u00e1t tri\u1ec3n, gia t\u0103ng, duy tr\u00ec, b\u1ea3o h\u1ed9 v\u00e0 khai th\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh khi xem x\u00e9t quy\u1ec1n s\u1edf h\u1eefu ph\u00e1p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 c\u00e1c m\u1ed1i quan h\u1ec7, c\u00e1c quy\u1ec1n theo h\u1ee3p \u0111\u1ed3ng c\u00f3 li\u00ean quan, qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n c\u1ee7a c\u00e1c b\u00ean v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u1ee7a giao d\u1ecbch ph\u00f9 h\u1ee3p v\u1edbi \u0111\u00f3ng g\u00f3p, ch\u1ee9c n\u0103ng th\u1ef1c hi\u1ec7n, t\u00e0i s\u1ea3n s\u1eed d\u1ee5ng v\u00e0 r\u1ee7i ro gi\u1ea3 \u0111\u1ecbnh c\u1ee7a c\u00e1c b\u00ean.<\/span><\/p>\n

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

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

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

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

c) M\u1ed9t s\u1ed1 r\u1ee7i ro ch\u00ednh trong kinh doanh g\u1ed3m r\u1ee7i ro chi\u1ebfn l\u01b0\u1ee3c ho\u1eb7c r\u1ee7i ro th\u1ecb tr\u01b0\u1eddng do th\u1ef1c hi\u1ec7n c\u00e1c chi\u1ebfn l\u01b0\u1ee3c kinh doanh nh\u01b0 th\u00e2m nh\u1eadp, m\u1edf r\u1ed9ng ho\u1eb7c duy tr\u00ec th\u1ecb tr\u01b0\u1eddng; r\u1ee7i ro v\u1ec1 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng hay r\u1ee7i ro h\u00e0ng t\u1ed3n kho; r\u1ee7i ro t\u00e0i ch\u00ednh nh\u01b0 r\u1ee7i ro t\u00edn d\u1ee5ng v\u00e0 n\u1ee3 x\u1ea5u, r\u1ee7i ro t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i; r\u1ee7i ro giao d\u1ecbch nh\u01b0 c\u00e1c y\u1ebfu t\u1ed1 gi\u00e1 v\u00e0 \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n trong giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i; r\u1ee7i ro s\u1ea3n ph\u1ea9m t\u1eeb thi\u1ebft k\u1ebf ph\u00e1t tri\u1ec3n, s\u1ea3n xu\u1ea5t \u0111\u1ebfn qu\u1ea3n l\u00fd ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 d\u1ecbch v\u1ee5 sau b\u00e1n h\u00e0ng; r\u1ee7i ro kinh doanh t\u1eeb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u1ed1n v\u00e0 s\u1ed1 l\u01b0\u1ee3ng kh\u00e1ch h\u00e0ng v\u00e0 c\u00e1c r\u1ee7i ro b\u1ea5t kh\u1ea3 kh\u00e1ng.<\/span><\/p>\n

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

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

a) Tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng ph\u00e1p l\u00fd ho\u1eb7c v\u0103n b\u1ea3n, th\u1ecfa thu\u1eadn kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 th\u1ef1c ti\u1ec5n th\u1ef1c hi\u1ec7n gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft, vi\u1ec7c ph\u00e2n t\u00edch, so s\u00e1nh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf r\u00e0 so\u00e1t c\u00e1c s\u1ef1 ki\u1ec7n th\u1ef1c t\u1ebf ho\u1eb7c c\u00e1c d\u1eef li\u1ec7u t\u00e0i ch\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u1eb7c \u0111i\u1ec3m, b\u1ea3n ch\u1ea5t kinh t\u1ebf v\u00e0 c\u00e1c r\u1ee7i ro kinh doanh th\u1ef1c t\u1ebf c\u1ee7a c\u00e1c b\u00ean;<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean li\u00ean k\u1ebft kh\u00f4ng k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng ph\u00e1p l\u00fd ho\u1eb7c v\u0103n b\u1ea3n, th\u1ecfa thu\u1eadn, kh\u00f4ng ghi nh\u1eadn doanh thu ho\u1eb7c chi ph\u00ed nh\u01b0 h\u1ed7 tr\u1ee3 k\u1ef9 thu\u1eadt, h\u1ee3p l\u1ef1c t\u1eadp \u0111o\u00e0n, chia s\u1ebb b\u00ed quy\u1ebft kinh doanh ho\u1eb7c s\u1eed d\u1ee5ng nh\u00e2n s\u1ef1 bi\u1ec7t ph\u00e1i, ki\u00eam nhi\u1ec7m th\u00ec vi\u1ec7c ph\u00e2n t\u00edch \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh b\u1ea3n ch\u1ea5t giao d\u1ecbch, gi\u00e1 tr\u1ecb giao d\u1ecbch, thu nh\u1eadp t\u1ea1o ra t\u1eeb c\u00e1c giao d\u1ecbch n\u00e0y v\u00e0 \u0111\u00f3ng g\u00f3p c\u1ee7a t\u1eebng b\u00ean li\u00ean k\u1ebft. Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, so s\u00e1nh v\u1edbi c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh doanh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp ch\u1ea5p nh\u1eadn trong \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng \u0111\u1ed3ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ea1i giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

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

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

b) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh kh\u00f4ng c\u01b0 tr\u00fa c\u00f9ng qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 ho\u1eb7c kh\u00f4ng cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i c\u00f9ng th\u1ecb tr\u01b0\u1eddng \u0111\u1ecba l\u00fd, vi\u1ec7c ph\u00e2n t\u00edch \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf bao g\u1ed3m ph\u00e2n t\u00edch m\u1ee9c \u0111\u1ed9 t\u01b0\u01a1ng \u0111\u1ed3ng c\u1ee7a c\u00e1c th\u1ecb tr\u01b0\u1eddng n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh c\u01b0 tr\u00fa \u0111\u1ed1i v\u1edbi c\u00e1c l\u1ee3i th\u1ebf so s\u00e1nh, \u0111\u1eb7c l\u1ee3i v\u1ec1 v\u1ecb tr\u00ed t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn c\u00e1c y\u1ebfu t\u1ed1 c\u1ea1nh tranh nh\u01b0 chi ph\u00ed lao \u0111\u1ed9ng, chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u, v\u1eadn chuy\u1ec3n, ti\u1ec1n thu\u00ea \u0111\u1ea5t, chi ph\u00ed \u0111\u00e0o t\u1ea1o, tr\u1ee3 c\u1ea5p, \u01b0u \u0111\u00e3i v\u1ec1 ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh, thu\u1ebf, chi ph\u00ed c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, m\u1ee9c \u0111\u1ed9 t\u0103ng tr\u01b0\u1edfng c\u1ee7a th\u1ecb tr\u01b0\u1eddng v\u00e0 c\u00e1c \u0111\u1eb7c \u0111i\u1ec3m l\u1ee3i th\u1ebf c\u1ee7a th\u1ecb tr\u01b0\u1eddng nh\u01b0 s\u1ed1 l\u01b0\u1ee3ng d\u00e2n s\u1ed1, kh\u00e1ch h\u00e0ng v\u1edbi kh\u1ea3 n\u0103ng chi ti\u00eau t\u0103ng tr\u01b0\u1edfng t\u1ed1t v\u00e0 c\u00e1c \u0111\u1eb7c \u0111i\u1ec3m l\u1ee3i th\u1ebf so s\u00e1nh kh\u00e1c.<\/span><\/p>\n

6. Ph\u00e2n t\u00edch, so s\u00e1nh, lo\u1ea1i tr\u1eeb c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu l\u00e0 ph\u00e2n t\u00edch lo\u1ea1i tr\u1eeb kh\u00e1c bi\u1ec7t v\u1ec1 m\u1eb7t \u0111\u1ecbnh t\u00ednh v\u00e0 \u0111\u1ecbnh l\u01b0\u1ee3ng \u0111\u1ed1i v\u1edbi th\u00f4ng tin ho\u1eb7c s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn y\u1ebfu t\u1ed1 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo t\u1eebng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13, \u0110i\u1ec1u 14, \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Kh\u00e1c bi\u1ec7t \u0111\u1ecbnh l\u01b0\u1ee3ng l\u00e0 kh\u00e1c bi\u1ec7t x\u00e1c \u0111\u1ecbnh b\u1eb1ng s\u1ed1 tuy\u1ec7t \u0111\u1ed1i v\u1ec1 chu k\u1ef3 kinh doanh, s\u1ed1 n\u0103m th\u00e0nh l\u1eadp, ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c s\u1ed1 t\u01b0\u01a1ng \u0111\u1ed1i nh\u01b0 kh\u00e1c bi\u1ec7t v\u1ec1 ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh theo \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1 \u0111\u1ea7u t\u01b0 ho\u1eb7c ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng, kh\u00e1c bi\u1ec7t v\u1ec1 v\u1ed1n l\u01b0u \u0111\u1ed9ng; kh\u00e1c bi\u1ec7t \u0111\u1ecbnh t\u00ednh l\u00e0 c\u00e1c th\u00f4ng tin \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o t\u1eebng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13, \u0110i\u1ec1u 14, \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

a) C\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c bi\u1ec7t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 tr\u1ecdng y\u1ebfu bao g\u1ed3m: Kh\u00e1c bi\u1ec7t v\u1ec1 \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m, \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng, ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n v\u00e0 r\u1ee7i ro v\u00e0 ng\u00e0nh ngh\u1ec1 kinh doanh, \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp; c\u00e1c kh\u00e1c bi\u1ec7t v\u1ec1 ch\u00ednh s\u00e1ch, m\u00f4i tr\u01b0\u1eddng \u0111\u1ea7u t\u01b0, t\u00e1c \u0111\u1ed9ng c\u1ee7a chi ph\u00ed \u0111\u1ea7u v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng, trong n\u01b0\u1edbc v\u00e0 n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>\n

b) C\u00e1c kh\u00e1c bi\u1ec7t \u0111\u1ecbnh l\u01b0\u1ee3ng v\u00e0 \u0111\u1ecbnh t\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t, \u0111i\u1ec1u ch\u1ec9nh t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c y\u1ebfu t\u1ed1 so s\u00e1nh c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13, \u0110i\u1ec1u 14, \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

7. K\u1ebft qu\u1ea3 ph\u00e2n t\u00edch, so s\u00e1nh l\u00e0 c\u0103n c\u1ee9 l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13, \u0110i\u1ec1u 14, \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn theo c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp v\u1edbi l\u00fd do c\u00e1c kh\u00e1c bi\u1ec7t \u0111\u1ecbnh t\u00ednh v\u00e0 \u0111\u1ecbnh l\u01b0\u1ee3ng g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i t\u00ecm ki\u1ebfm, l\u1ef1a ch\u1ecdn l\u1ea1i c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n \u0111\u1ea3m b\u1ea3o m\u1ee9c \u0111\u1ed9 tin c\u1eady, t\u01b0\u01a1ng \u0111\u1ed3ng nh\u1ea5t v\u00e0 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 11. Tr\u00ecnh t\u1ef1 ph\u00e2n t\u00edch, so s\u00e1nh<\/span><\/b><\/p>\n

1. X\u00e1c \u0111\u1ecbnh b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh ph\u00e2n t\u00edch t\u00ednh t\u01b0\u01a1ng \u0111\u1ed3ng v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n

2. Ph\u00e2n t\u00edch, so s\u00e1nh, t\u00ecm ki\u1ebfm, l\u1ef1a ch\u1ecdn c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng tr\u00ean c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh th\u1eddi gian so s\u00e1nh, \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m, \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng; ph\u00e2n t\u00edch ng\u00e0nh, th\u1ecb tr\u01b0\u1eddng, \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf khi ph\u00e1t sinh giao d\u1ecbch; ph\u00e2n t\u00edch giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft; ngu\u1ed3n c\u01a1 s\u1edf d\u1eef li\u1ec7u; ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu, c\u1ee5 th\u1ec3:<\/span><\/p>\n

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

b) \u0110\u00e1nh gi\u00e1, t\u00ecm ki\u1ebfm \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh g\u1ed3m \u01b0u ti\u00ean r\u00e0 so\u00e1t c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp n\u1ed9i b\u1ed9 tr\u00ean c\u01a1 s\u1edf x\u00e1c minh \u0111\u1ed9 tin c\u1eady v\u00e0 t\u00ednh \u0111\u1ed9c l\u1eadp c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y \u0111\u1ea3m b\u1ea3o kh\u00f4ng ph\u1ea3i l\u00e0 c\u00e1c giao d\u1ecbch d\u00e0n x\u1ebfp kh\u00f4ng theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp; x\u00e2y d\u1ef1ng c\u00e1c ti\u00eau ch\u00ed t\u00ecm ki\u1ebfm v\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1c ngu\u1ed3n c\u01a1 s\u1edf d\u1eef li\u1ec7u tin c\u1eady c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 ti\u1ebfn h\u00e0nh t\u00ecm ki\u1ebfm c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng. Tr\u00ean c\u01a1 s\u1edf c\u00e1c th\u00f4ng tin \u0111\u00e3 ph\u00e2n t\u00edch v\u00e0 r\u00e0 so\u00e1t t\u00ednh s\u1eb5n c\u00f3 \u0111\u1ed1i v\u1edbi d\u1eef li\u1ec7u c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp, l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng kinh doanh, th\u01b0\u01a1ng m\u1ea1i, t\u00e0i ch\u00ednh, r\u1ee7i ro c\u1ee7a b\u00ean li\u00ean k\u1ebft c\u1ea7n th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh gi\u00e1;<\/span><\/p>\n

c) Ph\u00e2n t\u00edch m\u1ee9c \u0111\u1ed9 t\u01b0\u01a1ng \u0111\u1ed3ng v\u00e0 tin c\u1eady c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn tr\u00ean c\u01a1 s\u1edf r\u00e0 so\u00e1t, s\u00e0ng l\u1ecdc c\u00e1c ti\u00eau ch\u00ed \u0111\u1ecbnh t\u00ednh v\u00e0 \u0111\u1ecbnh l\u01b0\u1ee3ng; ph\u00e2n t\u00edch th\u00f4ng tin kinh t\u1ebf, ng\u00e0nh v\u00e0 s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u1ec3 x\u00e1c minh m\u1ee9c \u0111\u1ed9 t\u01b0\u01a1ng \u0111\u1ed3ng; x\u00e1c \u0111\u1ecbnh kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu v\u00e0 \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu. Tr\u00ean c\u01a1 s\u1edf k\u1ebft qu\u1ea3 l\u1ef1a ch\u1ecdn c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng, s\u1eed d\u1ee5ng d\u1eef li\u1ec7u, s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

3. X\u00e1c \u0111\u1ecbnh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ho\u1eb7c t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn c\u0103n c\u1ee9 k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf so s\u00e1nh, \u00e1p d\u1ee5ng x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, kh\u00f4ng l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t trong chu k\u1ef3, giai \u0111o\u1ea1n s\u1ea3n xu\u1ea5t kinh doanh ph\u00f9 h\u1ee3p ch\u1ee9c n\u0103ng, m\u00f4 h\u00ecnh kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12, \u0110i\u1ec1u 13, \u0110i\u1ec1u 14, \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 12. L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/b><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft (vi\u1ebft t\u1eaft l\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft) \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u00f9 h\u1ee3p nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp, b\u1ea3n ch\u1ea5t giao d\u1ecbch v\u00e0 ch\u1ee9c n\u0103ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00ean c\u01a1 s\u1edf t\u00ednh to\u00e1n, \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t trong to\u00e0n b\u1ed9 chu k\u1ef3, giai \u0111o\u1ea1n s\u1ea3n xu\u1ea5t kinh doanh; c\u0103n c\u1ee9 d\u1eef li\u1ec7u t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn theo c\u00e1c nguy\u00ean t\u1eafc ph\u00e2n t\u00edch, so s\u00e1nh quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6, \u0110i\u1ec1u 7, \u0110i\u1ec1u 8, \u0110i\u1ec1u 9, \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn trong c\u00e1c ph\u01b0\u01a1ng ph\u00e1p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13, \u0110i\u1ec1u 14, \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, c\u0103n c\u1ee9 v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u0103n c\u1ee9 v\u00e0o th\u00f4ng tin d\u1eef li\u1ec7u s\u1eb5n c\u00f3.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 13. 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<\/span><\/b><\/p>\n

1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng 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 (sau \u0111\u00e2y vi\u1ebft t\u1eaft l\u00e0 ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp)<\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ed1i v\u1edbi t\u1eebng ch\u1ee7ng lo\u1ea1i h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh, lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 c\u00f3 \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch, l\u01b0u th\u00f4ng ph\u1ed5 bi\u1ebfn tr\u00ean th\u1ecb tr\u01b0\u1eddng ho\u1eb7c c\u00f3 gi\u00e1 \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 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; giao d\u1ecbch thanh to\u00e1n ph\u00ed b\u1ea3n quy\u1ec1n khi khai th\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh; thanh to\u00e1n l\u00e3i vay trong ho\u1ea1t \u0111\u1ed9ng vay v\u00e0 cho vay; ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n c\u1ea3 giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m t\u01b0\u01a1ng \u0111\u1ed3ng v\u1ec1 \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m v\u00e0 \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

2. Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng:<\/span><\/p>\n

a) Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean nguy\u00ean t\u1eafc kh\u00f4ng c\u00f3 kh\u00e1c bi\u1ec7t v\u1ec1 \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m v\u00e0 \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng khi so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn gi\u00e1 s\u1ea3n ph\u1ea9m. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u00e1c kh\u00e1c bi\u1ec7t \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn gi\u00e1 s\u1ea3n ph\u1ea9m, ph\u1ea3i lo\u1ea1i tr\u1eeb c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu n\u00e0y;<\/span><\/p>\n

b) C\u00e1c y\u1ebfu t\u1ed1 \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m v\u00e0 \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng c\u00f3 t\u00e1c \u0111\u1ed9ng tr\u1ecdng y\u1ebfu \u0111\u1ebfn gi\u00e1 s\u1ea3n ph\u1ea9m, bao g\u1ed3m: \u0110\u1eb7c t\u00ednh, ch\u1ea5t l\u01b0\u1ee3ng, th\u01b0\u01a1ng hi\u1ec7u, nh\u00e3n hi\u1ec7u th\u01b0\u01a1ng m\u1ea1i c\u1ee7a s\u1ea3n ph\u1ea9m v\u00e0 quy m\u00f4, kh\u1ed1i l\u01b0\u1ee3ng giao d\u1ecbch; c\u00e1c \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p, chuy\u1ec3n giao s\u1ea3n ph\u1ea9m: Kh\u1ed1i l\u01b0\u1ee3ng, th\u1eddi h\u1ea1n chuy\u1ec3n giao, th\u1eddi h\u1ea1n thanh to\u00e1n v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c c\u1ee7a h\u1ee3p \u0111\u1ed3ng; quy\u1ec1n ph\u00e2n ph\u1ed1i, ti\u00eau th\u1ee5 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 tr\u1ecb kinh t\u1ebf v\u00e0 th\u1ecb tr\u01b0\u1eddng n\u01a1i di\u1ec5n ra giao d\u1ecbch v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn gi\u00e1 s\u1ea3n ph\u1ea9m nh\u01b0 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf v\u00e0 ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

3. Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh:<\/span><\/p>\n

a) Gi\u00e1 s\u1ea3n ph\u1ea9m trong giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo gi\u00e1 s\u1ea3n ph\u1ea9m trong giao d\u1ecbch \u0111\u1ed9c l\u1eadp ho\u1eb7c gi\u00e1 tr\u1ecb thu\u1ed9c kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 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, gi\u00e1 s\u1ea3n ph\u1ea9m trong giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 c\u00f3 th\u1eddi \u0111i\u1ec3m v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch t\u01b0\u01a1ng \u0111\u1ed3ng;<\/span><\/p>\n

c) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf mua m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb t\u1eeb b\u00ean li\u00ean k\u1ebft \u1edf n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i c\u00f3 t\u00e0i li\u1ec7u, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh gi\u00e1 mua m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb tu\u00e2n theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp t\u1ea1i th\u1eddi \u0111i\u1ec3m mua: \u0110\u1ed1i v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb m\u1edbi, gi\u00e1 so s\u00e1nh l\u00e0 gi\u00e1 h\u00f3a \u0111\u01a1n b\u00ean li\u00ean k\u1ebft mua m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111\u00f3 t\u1eeb b\u00ean \u0111\u1ed9c l\u1eadp; \u0111\u1ed1i v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111\u00e3 qua s\u1eed d\u1ee5ng, ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb g\u1ed1c t\u1ea1i th\u1eddi \u0111i\u1ec3m mua, khi \u0111\u00f3 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u1ea1i theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u01b0\u1edbng d\u1eabn qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/p>\n

4. K\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ec3 k\u00ea khai, x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p nh\u01b0ng kh\u00f4ng l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 14. Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1edbi t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp<\/span><\/b><\/p>\n

1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng:<\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f3 c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u00e0 th\u00f4ng tin \u0111\u1ec3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng th\u1ec3 so s\u00e1nh giao d\u1ecbch theo s\u1ea3n ph\u1ea9m tr\u00ean c\u01a1 s\u1edf t\u1eebng giao d\u1ecbch \u0111\u1ed1i v\u1edbi t\u1eebng s\u1ea3n ph\u1ea9m t\u01b0\u01a1ng \u0111\u1ed3ng, vi\u1ec7c g\u1ed9p chung c\u00e1c giao d\u1ecbch \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh nh\u1eb1m \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t, th\u1ef1c ti\u1ec5n kinh doanh v\u00e0 l\u1ef1a ch\u1ecdn \u0111\u01b0\u1ee3c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp ph\u00f9 h\u1ee3p ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng t\u1ef1 ch\u1ee7 \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 chu\u1ed7i ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c kh\u00f4ng tham gia th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, c\u1ee5 th\u1ec3:<\/span><\/p>\n

a) Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean doanh thu (ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i) \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n b\u00e1n h\u00e0ng, ph\u00e2n ph\u1ed1i l\u1ea1i c\u00e1c s\u1ea3n ph\u1ea9m mua t\u1eeb b\u00ean li\u00ean k\u1ebft cho c\u00e1c kh\u00e1ch h\u00e0ng \u0111\u1ed9c l\u1eadp v\u00e0 kh\u00f4ng t\u1ea1o ra t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh g\u1eafn li\u1ec1n v\u1edbi s\u1ea3n ph\u1ea9m b\u00e1n ra; kh\u00f4ng tham gia v\u00e0o qu\u00e1 tr\u00ecnh ph\u00e1t tri\u1ec3n, gia t\u0103ng, duy tr\u00ec, b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh do b\u00ean li\u00ean k\u1ebft s\u1edf h\u1eefu g\u1eafn v\u1edbi s\u1ea3n ph\u1ea9m b\u00e1n ra ho\u1eb7c kh\u00f4ng th\u1ef1c hi\u1ec7n gia c\u00f4ng, ch\u1ebf bi\u1ebfn, l\u1eafp r\u00e1p thay \u0111\u1ed5i t\u00ednh ch\u1ea5t, \u0111\u1eb7c \u0111i\u1ec3m s\u1ea3n ph\u1ea9m, g\u1eafn nh\u00e3n hi\u1ec7u th\u01b0\u01a1ng m\u1ea1i \u0111\u1ec3 l\u00e0m gia t\u0103ng gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m. Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i kh\u00f4ng \u00e1p d\u1ee5ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 nh\u00e0 ph\u00e2n ph\u1ed1i s\u1edf h\u1eefu c\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u00f3 gi\u00e1 tr\u1ecb c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111\u1ed1i v\u1edbi th\u01b0\u01a1ng hi\u1ec7u, nh\u00e3n hi\u1ec7u h\u00e0ng h\u00f3a v\u00e0 c\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh li\u00ean quan \u0111\u1ebfn marketing kh\u00e1c nh\u01b0 danh s\u00e1ch kh\u00e1ch h\u00e0ng, k\u00eanh ph\u00e2n ph\u1ed1i, bi\u1ec3u t\u01b0\u1ee3ng, h\u00ecnh \u1ea3nh v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 nh\u1eadn di\u1ec7n th\u01b0\u01a1ng hi\u1ec7u trong ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng, ti\u1ebfp th\u1ecb, x\u00fac ti\u1ebfn th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c ph\u00e1t sinh chi ph\u00ed t\u1ea1o l\u1eadp, thi\u1ebft k\u1ebf c\u00e1c k\u00eanh ph\u00e2n ph\u1ed1i, nh\u1eadn di\u1ec7n th\u01b0\u01a1ng hi\u1ec7u ho\u1eb7c c\u00e1c chi ph\u00ed sau b\u00e1n h\u00e0ng;<\/span><\/p>\n

b) Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n (ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i) \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng s\u1edf h\u1eefu t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 g\u00e1nh ch\u1ecbu \u00edt r\u1ee7i ro kinh doanh, th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng s\u1ea3n xu\u1ea5t theo h\u1ee3p \u0111\u1ed3ng, \u0111\u01a1n \u0111\u1eb7t h\u00e0ng ho\u1eb7c gia c\u00f4ng, l\u1eafp r\u00e1p, ch\u1ebf t\u1ea1o, ch\u1ebf bi\u1ebfn s\u1ea3n ph\u1ea9m, c\u00e0i \u0111\u1eb7t thi\u1ebft b\u1ecb; thu mua, cung \u1ee9ng s\u1ea3n ph\u1ea9m; cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c th\u1ef1c hi\u1ec7n nghi\u00ean c\u1ee9u ph\u00e1t tri\u1ec3n theo h\u1ee3p \u0111\u1ed3ng cho b\u00ean li\u00ean k\u1ebft. Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i kh\u00f4ng \u00e1p d\u1ee5ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t t\u1ef1 ch\u1ee7, th\u1ef1c hi\u1ec7n c\u00e1c ch\u1ee9c n\u0103ng nghi\u00ean c\u1ee9u ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m \u0111\u1ebfn x\u00e2y d\u1ef1ng th\u01b0\u01a1ng hi\u1ec7u, nh\u00e3n hi\u1ec7u h\u00e0ng h\u00f3a, chi\u1ebfn l\u01b0\u1ee3c th\u1ecb tr\u01b0\u1eddng v\u00e0 b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, ch\u0103m s\u00f3c kh\u00e1ch h\u00e0ng;<\/span><\/p>\n

c) Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n: Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f3 th\u00f4ng tin \u0111\u1ec3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp; kh\u00f4ng c\u00f3 d\u1eef li\u1ec7u v\u00e0 th\u00f4ng tin v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp ho\u1eb7c kh\u00f4ng t\u00ecm \u0111\u01b0\u1ee3c c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh c\u00f3 ch\u1ee9c n\u0103ng v\u00e0 s\u1ea3n ph\u1ea9m t\u01b0\u01a1ng \u0111\u1ed3ng n\u00ean kh\u00f4ng \u0111\u1ee7 c\u01a1 s\u1edf \u00e1p d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean doanh thu ho\u1eb7c tr\u00ean gi\u00e1 v\u1ed1n; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n c\u00e1c ch\u1ee9c n\u0103ng ph\u00e2n ph\u1ed1i ho\u1eb7c s\u1ea3n xu\u1ea5t kh\u00f4ng s\u1edf h\u1eefu t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh ho\u1eb7c kh\u00f4ng tham gia ph\u00e1t tri\u1ec3n, gia t\u0103ng, duy tr\u00ec, b\u1ea3o v\u1ec7 v\u00e0 khai th\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh ho\u1eb7c kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

2. Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng:<\/span><\/p>\n

a) Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng tr\u00ean nguy\u00ean t\u1eafc kh\u00f4ng c\u00f3 kh\u00e1c bi\u1ec7t v\u1ec1 ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng, t\u00e0i s\u1ea3n, r\u1ee7i ro; \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf v\u00e0 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n khi so s\u00e1nh gi\u1eefa ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u00e1c kh\u00e1c bi\u1ec7t \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, khi \u0111\u00f3 ph\u1ea3i lo\u1ea1i tr\u1eeb c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu n\u00e0y;<\/span><\/p>\n

C\u00e1c y\u1ebfu t\u1ed1 c\u00f3 t\u00e1c \u0111\u1ed9ng tr\u1ecdng y\u1ebfu \u0111\u1ebfn t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, bao g\u1ed3m: C\u00e1c y\u1ebfu t\u1ed1 v\u1ec1 t\u00e0i s\u1ea3n, v\u1ed1n, chi ph\u00ed; quy\u1ec1n ki\u1ec3m so\u00e1t, quy\u1ec1n quy\u1ebft \u0111\u1ecbnh tr\u00ean th\u1ef1c t\u1ebf ph\u1ee5c v\u1ee5 cho vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng ch\u00ednh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; t\u00ednh ch\u1ea5t ng\u00e0nh ngh\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 th\u1ecb tr\u01b0\u1eddng s\u1ea3n xu\u1ea5t, ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m; ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 c\u01a1 c\u1ea5u chi ph\u00ed c\u1ee7a s\u1ea3n ph\u1ea9m; \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf di\u1ec5n ra giao d\u1ecbch; c\u00e1c quan h\u1ec7 th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c t\u00e0i ch\u00ednh c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia; h\u1ed7 tr\u1ee3 k\u1ef9 thu\u1eadt; chia s\u1ebb b\u00ed quy\u1ebft kinh doanh; s\u1eed d\u1ee5ng nh\u00e2n s\u1ef1 bi\u1ec7t ph\u00e1i ho\u1eb7c ki\u00eam nhi\u1ec7m v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf c\u1ee7a ng\u00e0nh, l\u0129nh v\u1ef1c kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m v\u00e0 \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i: Kh\u00e1c bi\u1ec7t c\u00f3 th\u1ec3 g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 b\u00e1n ra (doanh thu thu\u1ea7n) nh\u01b0 c\u00e1c chi ph\u00ed ph\u1ea3n \u00e1nh ch\u1ee9c n\u0103ng c\u1ee7a doanh nghi\u1ec7p l\u00e0 \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng, nh\u00e0 ph\u00e2n ph\u1ed1i \u0111\u1ed9c quy\u1ec1n ho\u1eb7c nh\u00e0 ph\u00e2n ph\u1ed1i th\u1ef1c hi\u1ec7n marketing; m\u1ee9c \u0111\u1ed9 t\u0103ng tr\u01b0\u1edfng ph\u00e1t tri\u1ec3n c\u1ee7a th\u1ecb tr\u01b0\u1eddng ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m; ch\u1ee9c n\u0103ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong chu\u1ed7i cung \u1ee9ng nh\u01b0 b\u00e1n l\u1ebb, b\u00e1n bu\u00f4n v\u00e0 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u1ee7a c\u00e1c b\u00ean;<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i: Kh\u00e1c bi\u1ec7t c\u00f3 th\u1ec3 g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n g\u1ed3m c\u00e1c chi ph\u00ed ph\u1ea3n \u00e1nh ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p nh\u01b0 s\u1ea3n xu\u1ea5t theo h\u1ee3p \u0111\u1ed3ng ch\u1ec9 \u0111\u1ecbnh t\u1eeb c\u00f4ng ty m\u1eb9 ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n; c\u00e1c ngh\u0129a v\u1ee5 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nh\u01b0 th\u1eddi h\u1ea1n chuy\u1ec3n giao s\u1ea3n ph\u1ea9m, chi ph\u00ed gi\u00e1m s\u00e1t ch\u1ea5t l\u01b0\u1ee3ng, l\u01b0u kho, \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n v\u00e0 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c y\u1ebfu t\u1ed1 c\u1ea5u th\u00e0nh trong gi\u00e1 v\u1ed1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp;<\/span><\/p>\n

d) Tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n: Kh\u00e1c bi\u1ec7t c\u00f3 th\u1ec3 g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n nh\u01b0 kh\u00e1c bi\u1ec7t v\u1ec1 ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng, t\u00e0i s\u1ea3n, r\u1ee7i ro; \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf; \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng v\u00e0 \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n kinh doanh v\u1edbi ch\u1ee9c n\u0103ng s\u1ea3n xu\u1ea5t ph\u00e2n ph\u1ed1i \u0111\u01a1n gi\u1ea3n, kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c v\u00e0 ph\u00e1t sinh giao d\u1ecbch t\u1ea1o gi\u00e1 tr\u1ecb gia t\u0103ng th\u1ea5p, kh\u00f4ng ch\u1ecbu r\u1ee7i ro h\u00e0ng t\u1ed3n kho, r\u1ee7i ro th\u1ecb tr\u01b0\u1eddng v\u00e0 kh\u00f4ng ph\u00e1t sinh doanh thu, chi ph\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh th\u00ec kh\u00f4ng g\u00e1nh ch\u1ecbu l\u1ed7 ph\u00e1t sinh trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh t\u1eeb c\u00e1c r\u1ee7i ro n\u00e0y.<\/span><\/p>\n

3. Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh:<\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn s\u1eed d\u1ee5ng t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p ho\u1eb7c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p ho\u1eb7c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n t\u01b0\u01a1ng \u1ee9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Vi\u1ec7c l\u1ef1a ch\u1ecdn t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn bao g\u1ed3m t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p ho\u1eb7c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n t\u00ednh tr\u00ean doanh thu, chi ph\u00ed ho\u1eb7c t\u00e0i s\u1ea3n ph\u1ee5 thu\u1ed9c v\u00e0o b\u1ea3n ch\u1ea5t v\u00e0 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf c\u1ee7a giao d\u1ecbch, ch\u1ee9c n\u0103ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u1ee7a c\u00e1c b\u00ean. C\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn l\u00e0 s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 doanh thu, chi ph\u00ed ho\u1eb7c t\u00e0i s\u1ea3n kh\u00f4ng do c\u00e1c b\u00ean li\u00ean k\u1ebft ki\u1ec3m so\u00e1t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n

a) Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean doanh thu (ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i):<\/span><\/p>\n

Gi\u00e1 mua v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n (gi\u00e1 v\u1ed1n) t\u1eeb b\u00ean li\u00ean k\u1ebft b\u1eb1ng (=) gi\u00e1 b\u00e1n ra (doanh thu thu\u1ea7n) c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n b\u00e1n l\u1ea1i cho b\u00ean \u0111\u1ed9c l\u1eadp tr\u1eeb (-) l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 b\u00e1n ra (doanh thu thu\u1ea7n) c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1eeb (-) m\u1ed9t s\u1ed1 chi ph\u00ed kh\u00e1c bao g\u1ed3m trong gi\u00e1 mua: Thu\u1ebf nh\u1eadp kh\u1ea9u; l\u1ec7 ph\u00ed h\u1ea3i quan; chi ph\u00ed b\u1ea3o hi\u1ec3m, v\u1eadn chuy\u1ec3n qu\u1ed1c t\u1ebf (n\u1ebfu c\u00f3).<\/span><\/p>\n

L\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 b\u00e1n ra (doanh thu thu\u1ea7n) c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp b\u1eb1ng (=) gi\u00e1 b\u00e1n ra (doanh thu thu\u1ea7n) c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u00e2n (x) t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 b\u00e1n ra (doanh thu thu\u1ea7n) c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn.<\/span><\/p>\n

T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 b\u00e1n ra (doanh thu thu\u1ea7n) c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn l\u00e0 gi\u00e1 tr\u1ecb thu\u1ed9c kho\u1ea3ng giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n c\u1ee7a t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 b\u00e1n ra (doanh thu thu\u1ea7n) c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

Gi\u00e1 mua v\u00e0o t\u1eeb b\u00ean li\u00ean k\u1ebft (ho\u1eb7c gi\u00e1 v\u1ed1n) \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf, chi ph\u00ed k\u00ea khai, \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

b) Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n (ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i):<\/span><\/p>\n

Gi\u00e1 b\u00e1n ra (ho\u1eb7c doanh thu thu\u1ea7n) c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n b\u00e1n cho b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng (=) gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n mua v\u00e0o t\u1eeb b\u00ean \u0111\u1ed9c l\u1eadp c\u1ed9ng (+) l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

L\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp b\u1eb1ng (=) gi\u00e1 v\u1ed1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u00e2n (x) t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn.<\/span><\/p>\n

T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn l\u00e0 gi\u00e1 tr\u1ecb thu\u1ed9c kho\u1ea3ng giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n c\u1ee7a t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

Gi\u00e1 b\u00e1n ra cho b\u00ean li\u00ean k\u1ebft (ho\u1eb7c doanh thu thu\u1ea7n) \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf, chi ph\u00ed k\u00ea khai \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

c) Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n:<\/span><\/p>\n

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, chi ph\u00ed ho\u1eb7c t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay tr\u00ean doanh thu, chi ph\u00ed ho\u1eb7c t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c ch\u1ecdn, tr\u00ean c\u01a1 s\u1edf \u0111\u00f3 \u0111i\u1ec1u ch\u1ec9nh, x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

L\u1ee3i nhu\u1eadn thu\u1ea7n kh\u00f4ng bao g\u1ed3m ch\u00eanh l\u1ec7ch doanh thu v\u00e0 chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn l\u00e0 gi\u00e1 tr\u1ecb thu\u1ed9c kho\u1ea3ng giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n c\u1ee7a t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh, x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

C\u00e1c ch\u1ec9 ti\u00eau t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n ch\u01b0a tr\u1eeb l\u00e3i vay v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

4. K\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p, nh\u01b0ng kh\u00f4ng l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 15. Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft<\/span><\/b><\/p>\n

1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng:<\/span><\/p>\n

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tham gia th\u1ef1c hi\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1eb7c th\u00f9, \u0111\u01b0\u1ee3c t\u00edch h\u1ee3p, kh\u00e9p k\u00edn trong t\u1eadp \u0111o\u00e0n, c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m m\u1edbi, s\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7 \u0111\u1ed9c quy\u1ec1n, tham gia v\u00e0o chu\u1ed7i gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c quy\u1ec1n c\u1ee7a t\u1eadp \u0111o\u00e0n ho\u1eb7c qu\u00e1 tr\u00ecnh ph\u00e1t tri\u1ec3n, gia t\u0103ng, duy tr\u00ec, b\u1ea3o v\u1ec7 v\u00e0 khai th\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u1ed9c quy\u1ec1n, kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft ho\u1eb7c c\u00e1c giao d\u1ecbch c\u00f3 li\u00ean quan ch\u1eb7t ch\u1ebd, th\u1ef1c hi\u1ec7n \u0111\u1ed3ng th\u1eddi, c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh ph\u1ee9c t\u1ea1p li\u00ean quan \u0111\u1ebfn nhi\u1ec1u th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh tr\u00ean th\u1ebf gi\u1edbi;<\/span><\/p>\n

b) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tham gia c\u00e1c giao d\u1ecbch kinh t\u1ebf s\u1ed1, kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft ho\u1eb7c tham gia vi\u1ec7c t\u1ea1o gi\u00e1 tr\u1ecb t\u0103ng th\u00eam thu \u0111\u01b0\u1ee3c t\u1eeb h\u1ee3p l\u1ef1c trong t\u1eadp \u0111o\u00e0n;<\/span><\/p>\n

c) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng t\u1ef1 ch\u1ee7 \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 kh\u00f4ng ph\u1ea3i \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 13, kho\u1ea3n 1 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

2. Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng:<\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 t\u1ed5ng l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tham gia v\u00e0o chu\u1ed7i giao d\u1ecbch. Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi: T\u1ed5ng l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf v\u00e0 l\u1ee3i nhu\u1eadn ti\u1ec1m n\u0103ng thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1c s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh tr\u00ean c\u01a1 s\u1edf c\u00e1c ch\u1ee9ng t\u1eeb h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7; gi\u00e1 tr\u1ecb v\u00e0 l\u1ee3i nhu\u1eadn c\u1ee7a giao d\u1ecbch ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f9ng ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n trong to\u00e0n b\u1ed9 th\u1eddi gian \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn.<\/span><\/p>\n

3. Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh:<\/span><\/p>\n

L\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 tr\u00ean t\u1ed5ng l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c, bao g\u1ed3m l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf v\u00e0 l\u1ee3i nhu\u1eadn ti\u1ec1m n\u0103ng c\u1ee7a c\u00e1c b\u00ean tham gia chu\u1ed7i giao d\u1ecbch.<\/span><\/p>\n

L\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5ng l\u1ee3i nhu\u1eadn c\u01a1 b\u1ea3n v\u00e0 l\u1ee3i nhu\u1eadn ph\u1ee5 tr\u1ed9i. L\u1ee3i nhu\u1eadn c\u01a1 b\u1ea3n x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. L\u1ee3i nhu\u1eadn ph\u1ee5 tr\u1ed9i x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 d\u1ef1a tr\u00ean m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 y\u1ebfu t\u1ed1 nh\u01b0 doanh thu, chi ph\u00ed, t\u00e0i s\u1ea3n ho\u1eb7c nh\u00e2n l\u1ef1c c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft tham gia giao d\u1ecbch v\u00e0 ph\u00f9 h\u1ee3p nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ee7 th\u00f4ng tin, d\u1eef li\u1ec7u \u0111\u1ec3 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh tr\u00ean, vi\u1ec7c ph\u00e2n b\u1ed5 c\u00f3 th\u1ec3 d\u1ef1a tr\u00ean m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 y\u1ebfu t\u1ed1 nh\u01b0 doanh thu, chi ph\u00ed, t\u00e0i s\u1ea3n ho\u1eb7c nh\u00e2n l\u1ef1c c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft tham gia giao d\u1ecbch v\u00e0 ph\u00f9 h\u1ee3p nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n

4. K\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p, nh\u01b0ng kh\u00f4ng l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

<\/a>Ch\u01b0\u01a1ng III<\/span><\/b><\/p>\n

<\/a>CHI PH\u00cd T\u00cdNH THU\u1ebe V\u00c0 K\u00ca KHAI, X\u00c1C \u0110\u1ecaNH GI\u00c1 GIAO D\u1ecaCH LI\u00caN K\u1ebeT<\/span><\/b><\/p>\n

<\/a>\u0110i\u1ec1u 16. X\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u1ec3 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/b><\/p>\n

1. Chi ph\u00ed c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp ho\u1eb7c kh\u00f4ng g\u00f3p ph\u1ea7n t\u1ea1o ra doanh thu, thu nh\u1eadp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong k\u1ef3, bao g\u1ed3m:<\/span><\/p>\n

a) Chi ph\u00ed thanh to\u00e1n cho b\u00ean li\u00ean k\u1ebft kh\u00f4ng th\u1ef1c hi\u1ec7n b\u1ea5t k\u1ef3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh n\u00e0o li\u00ean quan \u0111\u1ebfn ng\u00e0nh ngh\u1ec1, ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; kh\u00f4ng c\u00f3 quy\u1ec1n l\u1ee3i, tr\u00e1ch nhi\u1ec7m li\u00ean quan \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/p>\n

b) Chi ph\u00ed thanh to\u00e1n cho b\u00ean li\u00ean k\u1ebft c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng quy m\u00f4 t\u00e0i s\u1ea3n, s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n vi\u00ean v\u00e0 ch\u1ee9c n\u0103ng s\u1ea3n xu\u1ea5t, kinh doanh kh\u00f4ng t\u01b0\u01a1ng x\u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb giao d\u1ecbch m\u00e0 b\u00ean li\u00ean k\u1ebft nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/p>\n

c) Chi ph\u00ed thanh to\u00e1n cho b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a m\u1ed9t n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 kh\u00f4ng thu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, kh\u00f4ng g\u00f3p ph\u1ea7n t\u1ea1o ra doanh thu, gi\u00e1 tr\u1ecb gia t\u0103ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

2. Chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft:<\/span><\/p>\n

a) Tr\u1eeb c\u00e1c kho\u1ea3n chi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed d\u1ecbch v\u1ee5 v\u00e0o chi ph\u00ed t\u00ednh thu\u1ebf trong k\u1ef3 n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n nh\u01b0 sau: D\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c cung c\u1ea5p c\u00f3 gi\u00e1 tr\u1ecb th\u01b0\u01a1ng m\u1ea1i, t\u00e0i ch\u00ednh, kinh t\u1ebf v\u00e0 ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; d\u1ecbch v\u1ee5 t\u1eeb c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u00e3 cung c\u1ea5p trong \u0111i\u1ec1u ki\u1ec7n ho\u00e0n c\u1ea3nh t\u01b0\u01a1ng t\u1ef1 c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp chi tr\u1ea3 cho c\u00e1c d\u1ecbch v\u1ee5 n\u00e0y; ph\u00ed d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c thanh to\u00e1n tr\u00ean c\u01a1 s\u1edf nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c ph\u00e2n b\u1ed5 m\u1ee9c ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t trong to\u00e0n t\u1eadp \u0111o\u00e0n \u0111\u1ed1i v\u1edbi lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 t\u01b0\u01a1ng t\u1ef1 v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i cung c\u1ea5p h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n v\u00e0 th\u00f4ng tin v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh, y\u1ebfu t\u1ed1 ph\u00e2n b\u1ed5 v\u00e0 ch\u00ednh s\u00e1ch gi\u00e1 c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c cung c\u1ea5p.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p li\u00ean quan \u0111\u1ebfn c\u00e1c trung t\u00e2m th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng chuy\u00ean m\u00f4n h\u00f3a v\u00e0 h\u1ee3p l\u1ef1c t\u1ea1o gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a t\u1eadp \u0111o\u00e0n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i x\u00e1c \u0111\u1ecbnh t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea1o ra t\u1eeb c\u00e1c ch\u1ee9c n\u0103ng n\u00e0y, x\u00e1c \u0111\u1ecbnh m\u1ee9c ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 tr\u1ecb \u0111\u00f3ng g\u00f3p c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft sau khi \u0111\u00e3 tr\u1eeb (-) m\u1ee9c ph\u00ed d\u1ecbch v\u1ee5 t\u01b0\u01a1ng \u1ee9ng cho b\u00ean li\u00ean k\u1ebft th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng \u0111i\u1ec1u ph\u1ed1i, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a giao d\u1ecbch \u0111\u1ed9c l\u1eadp c\u00f3 t\u00ednh ch\u1ea5t t\u01b0\u01a1ng \u0111\u1ed3ng.<\/span><\/p>\n

b) Chi ph\u00ed d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m: Chi ph\u00ed ph\u00e1t sinh t\u1eeb c\u00e1c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c cung c\u1ea5p ch\u1ec9 nh\u1eb1m m\u1ee5c \u0111\u00edch ph\u1ee5c v\u1ee5 l\u1ee3i \u00edch ho\u1eb7c t\u1ea1o gi\u00e1 tr\u1ecb cho c\u00e1c b\u00ean li\u00ean k\u1ebft kh\u00e1c; d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 l\u1ee3i \u00edch c\u1ed5 \u0111\u00f4ng c\u1ee7a b\u00ean li\u00ean k\u1ebft; d\u1ecbch v\u1ee5 t\u00ednh ph\u00ed tr\u00f9ng l\u1eafp do nhi\u1ec1u b\u00ean li\u00ean k\u1ebft cung c\u1ea5p cho c\u00f9ng m\u1ed9t lo\u1ea1i d\u1ecbch v\u1ee5, kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb gia t\u0103ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; d\u1ecbch v\u1ee5 v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0 c\u00e1c l\u1ee3i \u00edch ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c do l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a m\u1ed9t t\u1eadp \u0111o\u00e0n v\u00e0 chi ph\u00ed m\u00e0 b\u00ean li\u00ean k\u1ebft c\u1ed9ng th\u00eam \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 do b\u00ean th\u1ee9 ba cung c\u1ea5p th\u00f4ng qua trung gian b\u00ean li\u00ean k\u1ebft kh\u00f4ng \u0111\u00f3ng g\u00f3p th\u00eam gi\u00e1 tr\u1ecb cho d\u1ecbch v\u1ee5.<\/span><\/p>\n

3. T\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft:<\/span><\/p>\n

a) T\u1ed5ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 c\u1ed9ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 c\u1ed9ng chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/p>\n

b) Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo khi x\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo th\u1ea5p h\u01a1n m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y. Th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb;<\/span><\/p>\n

c) Quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng v\u1edbi c\u00e1c kho\u1ea3n vay c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng; t\u1ed5 ch\u1ee9c kinh doanh b\u1ea3o hi\u1ec3m theo Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m; c\u00e1c kho\u1ea3n vay v\u1ed1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA), vay \u01b0u \u0111\u00e3i c\u1ee7a Ch\u00ednh ph\u1ee7 th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng th\u1ee9c Ch\u00ednh ph\u1ee7 \u0111i vay n\u01b0\u1edbc ngo\u00e0i cho c\u00e1c doanh nghi\u1ec7p vay l\u1ea1i; c\u00e1c kho\u1ea3n vay th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia (ch\u01b0\u01a1ng tr\u00ecnh n\u00f4ng th\u00f4n m\u1edbi v\u00e0 gi\u1ea3m ngh\u00e8o b\u1ec1n v\u1eefng); c\u00e1c kho\u1ea3n vay \u0111\u1ea7u t\u01b0 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc (nh\u00e0 \u1edf t\u00e1i \u0111\u1ecbnh c\u01b0, nh\u00e0 \u1edf c\u00f4ng nh\u00e2n, sinh vi\u00ean, nh\u00e0 \u1edf x\u00e3 h\u1ed9i v\u00e0 d\u1ef1 \u00e1n ph\u00fac l\u1ee3i c\u00f4ng c\u1ed9ng kh\u00e1c);<\/span><\/p>\n

d) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay trong k\u1ef3 t\u00ednh thu\u1ebf theo\u00a0<\/a>Ph\u1ee5 l\u1ee5c I\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 17. C\u01a1 s\u1edf d\u1eef li\u1ec7u s\u1eed d\u1ee5ng trong k\u00ea khai, x\u00e1c \u0111\u1ecbnh, qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/b><\/p>\n

1. C\u01a1 s\u1edf d\u1eef li\u1ec7u s\u1eed d\u1ee5ng trong k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, bao g\u1ed3m:<\/span><\/p>\n

a) C\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i l\u00e0 th\u00f4ng tin, s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh, kinh t\u1ebf \u0111\u01b0\u1ee3c c\u00e1c t\u1ed5 ch\u1ee9c kinh doanh d\u1eef li\u1ec7u thu th\u1eadp, t\u1eadp h\u1ee3p, chu\u1ea9n h\u00f3a, l\u01b0u tr\u1eef, c\u1eadp nh\u1eadt, cung c\u1ea5p b\u1eb1ng c\u00e1c ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 truy c\u1eadp, qu\u1ea3n l\u00fd v\u1edbi c\u00e1c c\u00f4ng c\u1ee5, \u1ee9ng d\u1ee5ng \u0111\u01b0\u1ee3c l\u1eadp tr\u00ecnh s\u1eb5n, h\u1ed7 tr\u1ee3 ti\u1ec7n \u00edch cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng c\u00f3 th\u1ec3 t\u00ecm ki\u1ebfm, truy c\u1eadp v\u00e0 s\u1eed d\u1ee5ng d\u1eef li\u1ec7u t\u00e0i ch\u00ednh, kinh t\u1ebf c\u1ee7a c\u00e1c doanh nghi\u1ec7p trong v\u00e0 ngo\u00e0i Vi\u1ec7t Nam theo ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t kinh doanh, theo khu v\u1ef1c \u0111\u1ecba l\u00fd ho\u1eb7c c\u00e1c ti\u00eau ch\u00ed t\u00ecm ki\u1ebfm theo y\u00eau c\u1ea7u kh\u00e1c ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch so s\u00e1nh, x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng t\u01b0\u01a1ng \u0111\u1ed3ng trong k\u00ea khai v\u00e0 qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft;<\/span><\/p>\n

b) Th\u00f4ng tin d\u1eef li\u1ec7u c\u1ee7a c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 c\u00f4ng khai tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n;<\/span><\/p>\n

c) Th\u00f4ng tin, d\u1eef li\u1ec7u c\u00f4ng b\u1ed1 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;<\/span><\/p>\n

d) Th\u00f4ng tin do c\u00e1c c\u01a1 quan b\u1ed9, ng\u00e0nh trong n\u01b0\u1edbc c\u00f4ng b\u1ed1 c\u00f4ng khai ho\u1eb7c c\u00e1c ngu\u1ed3n ch\u00ednh th\u1ee9c kh\u00e1c.<\/span><\/p>\n

2. C\u01a1 s\u1edf d\u1eef li\u1ec7u s\u1eed d\u1ee5ng trong qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a C\u01a1 quan thu\u1ebf, bao g\u1ed3m:<\/span><\/p>\n

a) C\u01a1 s\u1edf d\u1eef li\u1ec7u quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

b) Th\u00f4ng tin, d\u1eef li\u1ec7u trao \u0111\u1ed5i v\u1edbi c\u00e1c C\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 7 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/p>\n

c) Th\u00f4ng tin do c\u00e1c c\u01a1 quan b\u1ed9, ng\u00e0nh trong n\u01b0\u1edbc cung c\u1ea5p cho C\u01a1 quan thu\u1ebf;<\/span><\/p>\n

d) C\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a C\u01a1 quan thu\u1ebf trong qu\u1ea3n l\u00fd r\u1ee7i ro.<\/span><\/p>\n

3. Ph\u00e2n t\u00edch l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u1ec3 ph\u00e2n t\u00edch, x\u00e1c \u0111\u1ecbnh kho\u1ea3ng giao d\u1ecbch \u0111\u1ed9c l\u1eadp tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc ph\u00e2n t\u00edch, so s\u00e1nh v\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean l\u1ef1a ch\u1ecdn d\u1eef li\u1ec7u so s\u00e1nh nh\u01b0 sau:<\/span><\/p>\n

a) \u0110\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh n\u1ed9i b\u1ed9 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/p>\n

b) \u0110\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh c\u01b0 tr\u00fa c\u00f9ng qu\u1ed1c gia, l\u00e3nh th\u1ed5 v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/p>\n

c) \u0110\u1ed1i t\u01b0\u1ee3ng \u1edf c\u00e1c n\u01b0\u1edbc trong khu v\u1ef1c c\u00f3 \u0111i\u1ec1u ki\u1ec7n ng\u00e0nh v\u00e0 tr\u00ecnh \u0111\u1ed9 ph\u00e1t tri\u1ec3n kinh t\u1ebf t\u01b0\u01a1ng \u0111\u1ed3ng.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i c\u00e1c th\u1ecb tr\u01b0\u1eddng \u0111\u1ecba l\u00fd kh\u00e1c, ph\u1ea3i ph\u00e2n t\u00edch t\u00ednh t\u01b0\u01a1ng \u0111\u1ed3ng v\u00e0 c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu \u0111\u1ecbnh t\u00ednh v\u00e0 \u0111\u1ecbnh l\u01b0\u1ee3ng theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 9 v\u00e0 \u0111i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 18. Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/b><\/p>\n

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 c\u00e1c quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 ng\u00e0y 13 th\u00e1ng 6 n\u0103m 2019.<\/span><\/p>\n

2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, kh\u00f4ng l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ch\u1ee9ng minh vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch, so s\u00e1nh v\u00e0 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y khi C\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.<\/span><\/p>\n

3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo\u00a0<\/a>Ph\u1ee5 l\u1ee5c I,\u00a0<\/a>Ph\u1ee5 l\u1ee5c II,\u00a0<\/a>Ph\u1ee5 l\u1ee5c III\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 n\u1ed9p c\u00f9ng T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

4. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m l\u01b0u gi\u1eef v\u00e0 cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u, s\u1ed1 li\u1ec7u, ch\u1ee9ng t\u1eeb g\u1ed3m:<\/span><\/p>\n

a) Th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo\u00a0<\/a>Ph\u1ee5 l\u1ee5c I\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/p>\n

b) H\u1ed3 s\u01a1 qu\u1ed1c gia l\u00e0 c\u00e1c th\u00f4ng tin v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, ch\u00ednh s\u00e1ch v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 l\u01b0u t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo danh m\u1ee5c c\u00e1c n\u1ed9i dung th\u00f4ng tin, t\u00e0i li\u1ec7u quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>Ph\u1ee5 l\u1ee5c II\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/p>\n

c) H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u l\u00e0 c\u00e1c th\u00f4ng tin v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, ch\u00ednh s\u00e1ch v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a t\u1eadp \u0111o\u00e0n tr\u00ean to\u00e0n c\u1ea7u v\u00e0 ch\u00ednh s\u00e1ch ph\u00e2n b\u1ed5 thu nh\u1eadp v\u00e0 ph\u00e2n b\u1ed5 c\u00e1c ho\u1ea1t \u0111\u1ed9ng, ch\u1ee9c n\u0103ng trong chu\u1ed7i gi\u00e1 tr\u1ecb c\u1ee7a t\u1eadp \u0111o\u00e0n theo danh m\u1ee5c c\u00e1c n\u1ed9i dung th\u00f4ng tin, t\u00e0i li\u1ec7u quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>Ph\u1ee5 l\u1ee5c III\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/p>\n

d) B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y v\u00e0\u00a0<\/a>Ph\u1ee5 l\u1ee5c IV\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

5. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Vi\u1ec7t Nam c\u00f3 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u trong k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb m\u01b0\u1eddi t\u00e1m ngh\u00ecn t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean, c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia t\u1ea1i H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo\u00a0<\/a>Ph\u1ee5 l\u1ee5c IV\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o cho C\u01a1 quan thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 12 th\u00e1ng sau ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao.<\/span><\/p>\n

b) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam c\u00f3 c\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i n\u01b0\u1edbc ngo\u00e0i m\u00e0 c\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo quy \u0111\u1ecbnh c\u1ee7a n\u01b0\u1edbc c\u01b0 tr\u00fa ph\u1ea3i n\u1ed9p cho C\u01a1 quan thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

– Qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i C\u00f4ng ty m\u1eb9 t\u1ed1i cao l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u00f3 Th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf v\u1edbi Vi\u1ec7t Nam nh\u01b0ng kh\u00f4ng c\u00f3 Th\u1ecfa thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ebfn h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y.<\/span><\/p>\n

– Qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01b0\u1edbc ngo\u00e0i n\u01a1i C\u00f4ng ty m\u1eb9 t\u1ed1i cao l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u00f3 Th\u1ecfa thu\u1eadn gi\u1eefa Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n v\u1edbi Vi\u1ec7t Nam nh\u01b0ng \u0111\u00e3 \u0111\u00ecnh ch\u1ec9 c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng ho\u1eb7c kh\u00f4ng t\u1ef1 \u0111\u1ed9ng cung c\u1ea5p \u0111\u01b0\u1ee3c cho Vi\u1ec7t Nam B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u1ee7a t\u1eadp \u0111o\u00e0n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa t\u1ea1i c\u00e1c qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01b0\u1edbc ngo\u00e0i \u0111\u00f3.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 nhi\u1ec1u h\u01a1n 01 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam v\u00e0 C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i n\u01b0\u1edbc ngo\u00e0i c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o ch\u1ec9 \u0111\u1ecbnh m\u1ed9t trong nh\u1eefng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia cho C\u01a1 quan thu\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p v\u0103n b\u1ea3n th\u00f4ng b\u00e1o ch\u1ec9 \u0111\u1ecbnh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao cho C\u01a1 quan thu\u1ebf tr\u01b0\u1edbc ho\u1eb7c v\u00e0o ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

c) Quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam ch\u1ec9 \u0111\u1ecbnh m\u1ed9t t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia cho C\u01a1 quan thu\u1ebf n\u01b0\u1edbc s\u1edf t\u1ea1i tr\u01b0\u1edbc ho\u1eb7c v\u00e0o ng\u00e0y quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

– Qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p b\u00e1o c\u00e1o l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u00f3 quy \u0111\u1ecbnh y\u00eau c\u1ea7u n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia.<\/span><\/p>\n

– Qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p b\u00e1o c\u00e1o l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u00f3 Th\u1ecfa thu\u1eadn gi\u1eefa Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n v\u1edbi Vi\u1ec7t Nam l\u00e0 m\u1ed9t b\u00ean k\u00fd k\u1ebft t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ebfn h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y.<\/span><\/p>\n

– Qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p b\u00e1o c\u00e1o l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u00f3 Th\u1ecfa thu\u1eadn gi\u1eefa Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n v\u1edbi Vi\u1ec7t Nam, kh\u00f4ng \u0111\u00ecnh ch\u1ec9 c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng v\u00e0 cung c\u1ea5p \u0111\u01b0\u1ee3c cho Vi\u1ec7t Nam B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u1ee7a t\u1eadp \u0111o\u00e0n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa t\u1ea1i qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01b0\u1edbc ngo\u00e0i \u0111\u00f3.<\/span><\/p>\n

– T\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p b\u00e1o c\u00e1o c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia cho C\u01a1 quan thu\u1ebf n\u01b0\u1edbc c\u01b0 tr\u00fa v\u00e0o tr\u01b0\u1edbc ho\u1eb7c v\u00e0o ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u1ee7a t\u1eadp \u0111o\u00e0n.<\/span><\/p>\n

– V\u0103n b\u1ea3n th\u00f4ng b\u00e1o ch\u1ec9 \u0111\u1ecbnh t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam cung c\u1ea5p cho C\u01a1 quan thu\u1ebf Vi\u1ec7t Nam theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y.<\/span><\/p>\n

– Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o cho C\u01a1 quan thu\u1ebf Vi\u1ec7t Nam v\u1ec1 t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 n\u01b0\u1edbc c\u01b0 tr\u00fa c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao ho\u1eb7c t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p b\u00e1o c\u00e1o tr\u01b0\u1edbc ho\u1eb7c v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a n\u0103m t\u00e0i ch\u00ednh c\u1ee7a t\u1eadp \u0111o\u00e0n.<\/span><\/p>\n

d) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo quy \u0111\u1ecbnh c\u1ee7a n\u01b0\u1edbc c\u01b0 tr\u00fa, C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng theo cam k\u1ebft t\u1ea1i c\u00e1c Th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf c\u1ee7a Vi\u1ec7t Nam.<\/span><\/p>\n

\u0111) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 C\u00f4ng ty m\u1eb9 t\u1ed1i cao kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo quy \u0111\u1ecbnh c\u1ee7a n\u01b0\u1edbc c\u01b0 tr\u00fa th\u00ec th\u1ef1c hi\u1ec7n theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf.<\/span><\/p>\n

6. H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c l\u1eadp tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p h\u00e0ng n\u0103m v\u00e0 ph\u1ea3i l\u01b0u gi\u1eef, xu\u1ea5t tr\u00ecnh theo y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin c\u1ee7a C\u01a1 quan thu\u1ebf. Khi C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n thanh tra, ki\u1ec3m tra ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, th\u1eddi h\u1ea1n cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thanh tra k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin.<\/span><\/p>\n

H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u00e1c th\u00f4ng tin t\u00e0i li\u1ec7u, ch\u1ee9ng t\u1eeb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p cho C\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf. C\u00e1c d\u1eef li\u1ec7u, ch\u1ee9ng t\u1eeb v\u00e0 t\u00e0i li\u1ec7u s\u1eed d\u1ee5ng l\u00e0m c\u0103n c\u1ee9 ph\u00e2n t\u00edch, so s\u00e1nh, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i n\u00eau r\u00f5 ngu\u1ed3n g\u1ed1c xu\u1ea5t x\u1ee9. Tr\u01b0\u1eddng h\u1ee3p d\u1eef li\u1ec7u c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp l\u00e0 s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m l\u01b0u tr\u1eef v\u00e0 cung c\u1ea5p cho C\u01a1 quan thu\u1ebf b\u1eb1ng b\u1ea3n m\u1ec1m, d\u01b0\u1edbi \u0111\u1ecbnh d\u1ea1ng b\u1ea3ng t\u00ednh.<\/span><\/p>\n

7. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt \u0111\u1ed1i v\u1edbi c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u t\u1ea1i H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a C\u01a1 quan thu\u1ebf trong qu\u00e1 tr\u00ecnh tham v\u1ea5n tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh thanh tra, ki\u1ec3m tra theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Th\u1eddi h\u1ea1n cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng qu\u00e1 30 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n y\u00eau c\u1ea7u c\u1ee7a C\u01a1 quan thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng th\u00ec th\u1eddi h\u1ea1n cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c gia h\u1ea1n 01 l\u1ea7n kh\u00f4ng qu\u00e1 15 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n.<\/span><\/p>\n

8. C\u00f4ng ty t\u01b0 v\u1ea5n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp ho\u1eb7c c\u00f4ng ty kinh doanh l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf l\u00e0 \u0111\u1ea1i di\u1ec7n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 tr\u00e1ch nhi\u1ec7m tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt theo quy \u0111\u1ecbnh.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 19. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai, mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/b><\/p>\n

1. 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 t\u1ea1i m\u1ee5c III, m\u1ee5c IV\u00a0<\/a>Ph\u1ee5 l\u1ee5c I\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh, mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y trong tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam, \u00e1p d\u1ee5ng c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 kh\u00f4ng b\u00ean n\u00e0o \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf, nh\u01b0ng ph\u1ea3i k\u00ea khai c\u0103n c\u1ee9 mi\u1ec5n tr\u1eeb t\u1ea1i m\u1ee5c I, m\u1ee5c II t\u1ea1i\u00a0<\/a>Ph\u1ee5 l\u1ee5c I\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo\u00a0<\/a>Ph\u1ee5 l\u1ee5c I\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y nh\u01b0ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng t\u1ed5ng doanh thu ph\u00e1t sinh c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 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 d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng;<\/span><\/p>\n

b) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 k\u00fd k\u1ebft Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf th\u1ef1c hi\u1ec7n n\u1ed9p B\u00e1o c\u00e1o th\u01b0\u1eddng ni\u00ean theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf. C\u00e1c giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/p>\n

c) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n, kh\u00f4ng ph\u00e1t sinh doanh thu, chi ph\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, c\u00f3 doanh thu d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng, \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 (kh\u00f4ng bao g\u1ed3m ch\u00eanh l\u1ec7ch doanh thu v\u00e0 chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh) tr\u00ean doanh thu thu\u1ea7n, bao g\u1ed3m c\u00e1c l\u0129nh v\u1ef1c nh\u01b0 sau:<\/span><\/p>\n

– Ph\u00e2n ph\u1ed1i: T\u1eeb 5% tr\u1edf l\u00ean;<\/span><\/p>\n

– S\u1ea3n xu\u1ea5t: T\u1eeb 10% tr\u1edf l\u00ean;<\/span><\/p>\n

– Gia c\u00f4ng: T\u1eeb 15% tr\u1edf l\u00ean.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo d\u00f5i, h\u1ea1ch to\u00e1n ri\u00eang doanh thu, chi ph\u00ed c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c th\u00ec \u00e1p d\u1ee5ng t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean doanh thu thu\u1ea7n t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng l\u0129nh v\u1ef1c.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo d\u00f5i, h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c doanh thu nh\u01b0ng kh\u00f4ng theo d\u00f5i, h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c chi ph\u00ed ph\u00e1t sinh c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 chi ph\u00ed theo t\u1ef7 l\u1ec7 doanh thu c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c \u0111\u1ec3 \u00e1p d\u1ee5ng t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean doanh thu thu\u1ea7n t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng l\u0129nh v\u1ef1c.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng theo d\u00f5i, h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c doanh thu v\u00e0 chi ph\u00ed c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng l\u0129nh v\u1ef1c th\u00ec \u00e1p d\u1ee5ng t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean doanh thu thu\u1ea7n c\u1ee7a l\u0129nh v\u1ef1c c\u00f3 t\u1ef7 su\u1ea5t cao nh\u1ea5t.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u00e1p d\u1ee5ng theo m\u1ee9c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y th\u00ec ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh.<\/span><\/p>\n

3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai, 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 kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

<\/a>Ch\u01b0\u01a1ng IV<\/span><\/b><\/p>\n

<\/a>\u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH<\/span><\/b><\/p>\n

<\/a>\u0110i\u1ec1u 20. Tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n h\u1ea1n c\u1ee7a C\u01a1 quan thu\u1ebf trong qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/b><\/p>\n

1. \u00c1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf.<\/span><\/p>\n

a) Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro;<\/span><\/p>\n

b) \u00c1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro trong vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch thanh tra, ki\u1ec3m tra doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft;<\/span><\/p>\n

c) Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro, trao \u0111\u1ed5i th\u00f4ng tin theo quy \u0111\u1ecbnh v\u00e0 cam k\u1ebft c\u1ee7a Vi\u1ec7t Nam t\u1ea1i Th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf, kh\u00f4ng s\u1eed d\u1ee5ng \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/p>\n

2. C\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 c\u00e1c nguy\u00ean t\u1eafc ph\u00e2n t\u00edch, so s\u00e1nh, nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 c\u00e1c th\u00f4ng tin k\u00ea khai ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf nh\u01b0ng th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb: Vi\u1ec7c \u1ea5n \u0111\u1ecbnh doanh thu, chi ph\u00ed ho\u1eb7c thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00e1c nguy\u00ean t\u1eafc ph\u00e2n t\u00edch, so s\u00e1nh, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u s\u1eed d\u1ee5ng trong qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/p>\n

b) C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 50 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14\u00a0ng\u00e0y 13 th\u00e1ng 6 n\u0103m 2019;<\/span><\/p>\n

c) C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ee9ng minh, gi\u1ea3i tr\u00ecnh v\u1ec1 s\u1ed1 li\u1ec7u, d\u1eef li\u1ec7u c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp s\u1eed d\u1ee5ng trong H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n

3. C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh m\u1ee9c gi\u00e1; t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn; t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn; thu nh\u1eadp ch\u1ecbu thu\u1ebf ho\u1eb7c s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai, x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft; kh\u00f4ng cung c\u1ea5p ho\u1eb7c cung c\u1ea5p kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin, d\u1eef li\u1ec7u k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng k\u00ea khai, k\u00ea khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin ho\u1eb7c kh\u00f4ng n\u1ed9p\u00a0<\/a>Ph\u1ee5 l\u1ee5c I\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/p>\n

b) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>Ph\u1ee5 l\u1ee5c II,\u00a0<\/a>Ph\u1ee5 l\u1ee5c III\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ho\u1eb7c kh\u00f4ng xu\u1ea5t tr\u00ecnh H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u00e1c d\u1eef li\u1ec7u, ch\u1ee9ng t\u1eeb v\u00e0 t\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m c\u0103n c\u1ee9 ph\u00e2n t\u00edch, so s\u00e1nh, 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 theo y\u00eau c\u1ea7u c\u1ee7a C\u01a1 quan thu\u1ebf trong th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Th\u00f4ng tin t\u1ea1i H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 tr\u1ecdng y\u1ebfu n\u1ebfu th\u00f4ng tin n\u00e0y g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng; ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c k\u1ebft qu\u1ea3 \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/p>\n

c) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng c\u00e1c th\u00f4ng tin v\u1ec1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp kh\u00f4ng trung th\u1ef1c, kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf \u0111\u1ec3 ph\u00e2n t\u00edch, so s\u00e1nh, k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c d\u1ef1a v\u00e0o c\u00e1c t\u00e0i li\u1ec7u, d\u1eef li\u1ec7u v\u00e0 ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p, kh\u00f4ng h\u1ee3p l\u1ec7 ho\u1eb7c kh\u00f4ng n\u00eau r\u00f5 ngu\u1ed3n g\u1ed1c xu\u1ea5t x\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ho\u1eb7c t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn \u00e1p d\u1ee5ng cho giao d\u1ecbch li\u00ean k\u1ebft;<\/span><\/p>\n

d) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u00e0nh vi vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/p>\n

\u0111) C\u01a1 s\u1edf d\u1eef li\u1ec7u s\u1eed d\u1ee5ng \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 ng\u00e0y 13 th\u00e1ng 6 n\u0103m 2019.<\/span><\/p>\n

4. C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ea3o m\u1eadt th\u00f4ng tin do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Vi\u1ec7c cung c\u1ea5p th\u00f4ng tin cho c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

5. Tr\u01b0\u1eddng h\u1ee3p qua thanh tra, ki\u1ec3m tra x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 ph\u00e1t sinh v\u01b0\u1edbng m\u1eafc v\u1ec1 c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch li\u00ean quan \u0111\u1ebfn c\u00e1c ng\u00e0nh, l\u0129nh v\u1ef1c chuy\u00ean ng\u00e0nh, C\u01a1 quan thu\u1ebf l\u1ea5y \u00fd ki\u1ebfn c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n li\u00ean quan, c\u1ee5 th\u1ec3:<\/span><\/p>\n

a) C\u01a1 quan qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh, c\u00e1c t\u1ed5 ch\u1ee9c, hi\u1ec7p h\u1ed9i chuy\u00ean ng\u00e0nh;<\/span><\/p>\n

b) C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p h\u1ed3 s\u01a1, th\u00f4ng tin, t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft cho c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c chuy\u00ean ng\u00e0nh \u0111\u01b0\u1ee3c l\u1ea5y \u00fd ki\u1ebfn. C\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c l\u1ea5y \u00fd ki\u1ebfn c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ea3o m\u1eadt th\u00f4ng tin theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

6. C\u01a1 quan thu\u1ebf trao \u0111\u1ed5i th\u00f4ng tin v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 C\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c theo th\u1ee7 t\u1ee5c tham v\u1ea5n tr\u01b0\u1edbc, trong v\u00e0 sau qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 sau:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p qua vi\u1ec7c \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, C\u01a1 quan thu\u1ebf th\u1ea5y c\u1ea7n thi\u1ebft trao \u0111\u1ed5i th\u00f4ng tin tr\u01b0\u1edbc v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1\u00a0<\/a>Ph\u1ee5 l\u1ee5c I\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, C\u01a1 quan thu\u1ebf g\u1eedi c\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb t\u1ed5 ch\u1ee9c tham v\u1ea5n v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 trao \u0111\u1ed5i, cung c\u1ea5p tr\u01b0\u1edbc c\u00e1c th\u00f4ng tin v\u1ec1 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p C\u01a1 quan thu\u1ebf c\u1ea7n th\u1ef1c hi\u1ec7n vi\u1ec7c li\u00ean l\u1ea1c, trao \u0111\u1ed5i v\u1edbi C\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c v\u1ec1 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia v\u00e0 c\u00e1c th\u00f4ng tin li\u00ean quan kh\u00e1c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u kho\u1ea3n v\u1ec1 Th\u1ee7 t\u1ee5c th\u1ecfa thu\u1eadn song ph\u01b0\u01a1ng v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin t\u1ea1i Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf c\u00f3 li\u00ean quan. Trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft, C\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 vi\u1ec7c t\u1ea1m d\u1eebng thanh tra, ki\u1ec3m tra \u0111\u1ec3 ti\u1ebfn h\u00e0nh trao \u0111\u1ed5i th\u00f4ng tin v\u1edbi C\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf.<\/span><\/p>\n

7. C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng theo cam k\u1ebft qu\u1ed1c t\u1ebf c\u1ee7a Vi\u1ec7t Nam t\u1ea1i c\u00e1c \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf. \u0110\u1ecbnh k\u1ef3, h\u00e0ng n\u0103m, C\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o danh s\u00e1ch c\u00e1c C\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00ean c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u00e0nh thu\u1ebf.<\/span><\/p>\n

8. C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo th\u1ecfa thu\u1eadn song ph\u01b0\u01a1ng quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf c\u00f3 li\u00ean quan.<\/span><\/p>\n

9. Tr\u01b0\u1eddng h\u1ee3p C\u01a1 quan thu\u1ebf k\u00fd Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span><\/p>\n

a) Th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd, ki\u1ec3m tra, thanh tra c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf theo nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd r\u1ee7i ro;<\/span><\/p>\n

b) Qu\u1ea3n l\u00fd, ki\u1ec3m tra, thanh tra vi\u1ec7c tu\u00e2n th\u1ee7 Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf \u0111\u00e3 k\u00fd k\u1ebft c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 21. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9 v\u00e0 \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng<\/span><\/b><\/p>\n

1. B\u1ed9 T\u00e0i ch\u00ednh trong ph\u1ea1m vi nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a m\u00ecnh c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span><\/p>\n

a) Ch\u1ecbu tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/p>\n

b) Ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 Th\u00f4ng tin v\u00e0 Truy\u1ec1n th\u00f4ng th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c th\u00f4ng tin, tuy\u00ean truy\u1ec1n v\u1ec1 qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft;<\/span><\/p>\n

c) Th\u1ef1c hi\u1ec7n ki\u1ec3m tra, thanh tra vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

2. Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc trong ph\u1ea1m vi nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a m\u00ecnh c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span><\/p>\n

Ph\u1ed1i h\u1ee3p cung c\u1ea5p th\u00f4ng tin, s\u1ed1 li\u1ec7u v\u1ec1 c\u00e1c kho\u1ea3n vay, tr\u1ea3 n\u1ee3 n\u01b0\u1edbc ngo\u00e0i c\u1ee7a t\u1eebng doanh nghi\u1ec7p c\u1ee5 th\u1ec3 c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean c\u01a1 s\u1edf danh s\u00e1ch do C\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u, bao g\u1ed3m d\u1eef li\u1ec7u v\u1ec1 kim ng\u1ea1ch kho\u1ea3n vay, l\u00e3i su\u1ea5t, k\u1ef3 tr\u1ea3 l\u00e3i, tr\u1ea3 g\u1ed1c, th\u1ef1c t\u1ebf r\u00fat v\u1ed1n, tr\u1ea3 n\u1ee3 (g\u1ed1c, l\u00e3i) v\u00e0 c\u00e1c th\u00f4ng tin li\u00ean quan kh\u00e1c (n\u1ebfu c\u00f3).<\/span><\/p>\n

3. B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 trong ph\u1ea1m vi nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a m\u00ecnh c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span><\/p>\n

Ph\u1ed1i h\u1ee3p cung c\u1ea5p d\u1eef li\u1ec7u \u0111\u0103ng k\u00fd ng\u00e0nh ngh\u1ec1 kinh doanh c\u1ee7a doanh nghi\u1ec7p; c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 c\u01a1 c\u1ea5u v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1ea5p ph\u00e9p v\u00e0 c\u00e1c th\u1eddi \u0111i\u1ec3m \u0111i\u1ec1u ch\u1ec9nh, s\u1eeda \u0111\u1ed5i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 khi c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n thanh tra, ki\u1ec3m tra \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n

4. B\u1ed9 Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7, B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 Ph\u00e1t tri\u1ec3n n\u00f4ng th\u00f4n trong ph\u1ea1m vi nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a m\u00ecnh c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span><\/p>\n

Ph\u1ed1i h\u1ee3p cung c\u1ea5p c\u01a1 s\u1edf d\u1eef li\u1ec7u li\u00ean quan \u0111\u1ebfn c\u00e1c h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n giao c\u00f4ng ngh\u1ec7; h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu c\u00f4ng nghi\u1ec7p; chuy\u1ec3n giao quy\u1ec1n \u0111\u1ed1i v\u1edbi gi\u1ed1ng c\u00e2y tr\u1ed3ng; h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 sau khi \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp quy\u1ec1n s\u1edf h\u1eefu c\u00f4ng nghi\u1ec7p, quy\u1ec1n \u0111\u1ed1i v\u1edbi gi\u1ed1ng c\u00e2y tr\u1ed3ng v\u00e0 cung c\u1ea5p th\u00f4ng tin khi \u0111\u01b0\u1ee3c l\u1ea5y \u00fd ki\u1ebfn cho C\u01a1 quan thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n

5. B\u1ed9 Th\u00f4ng tin v\u00e0 Truy\u1ec1n th\u00f4ng trong ph\u1ea1m vi nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a m\u00ecnh c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span><\/p>\n

Ph\u1ed1i h\u1ee3p cung c\u1ea5p c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p kinh doanh trong l\u0129nh v\u1ef1c thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd v\u00e0 th\u00f4ng tin v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft trong l\u0129nh v\u1ef1c kinh t\u1ebf s\u1ed1 theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

6. B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng trong ph\u1ea1m vi nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a m\u00ecnh c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span><\/p>\n

Ph\u1ed1i h\u1ee3p cung c\u1ea5p c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 gi\u00e1 giao d\u1ecbch c\u1ee7a c\u00e1c h\u00e0ng h\u00f3a tr\u00ean c\u00e1c s\u1edf giao d\u1ecbch h\u00e0ng h\u00f3a trong n\u01b0\u1edbc v\u00e0 th\u00f4ng tin theo ch\u1ee9c n\u0103ng nhi\u1ec7m v\u1ee5 thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng, theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a C\u01a1 quan thu\u1ebf.<\/span><\/p>\n

7. \u1ee6y ban Qu\u1ea3n l\u00fd v\u1ed1n Nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p trong ph\u1ea1m vi nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a m\u00ecnh c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span><\/p>\n

Ph\u1ed1i h\u1ee3p \u0111\u00f4n \u0111\u1ed1c c\u00e1c t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty, nh\u00f3m doanh nghi\u1ec7p li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd cung c\u1ea5p th\u00f4ng tin theo quy \u0111\u1ecbnh c\u1ee7a C\u01a1 quan thu\u1ebf.<\/span><\/p>\n

8. \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng trong ph\u1ea1m vi nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a m\u00ecnh c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span><\/p>\n

Ch\u1ec9 \u0111\u1ea1o S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0, S\u1edf T\u00e0i ch\u00ednh v\u00e0 c\u00e1c s\u1edf, ban, ng\u00e0nh x\u00e2y d\u1ef1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u thu\u1ed9c l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n

9. C\u00e1c b\u1ed9, ng\u00e0nh trong ph\u1ea1m vi nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a m\u00ecnh c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p B\u1ed9 T\u00e0i ch\u00ednh tri\u1ec3n khai th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 22. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/b><\/p>\n

1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 20 th\u00e1ng 12 n\u0103m 2020 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2020.<\/span><\/p>\n

2. Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a020\/2017\/N\u0110-CP<\/a>\u00a0ng\u00e0y 24 th\u00e1ng 02 n\u0103m 2017 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a068\/2020\/N\u0110-CP\u00a0ng\u00e0y 24 th\u00e1ng 6 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft h\u1ebft hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/span><\/p>\n

3. K\u00ea khai, quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2017 v\u00e0 n\u0103m 2018:<\/span><\/p>\n

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2017, n\u0103m 2018 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 68\/2020\/N\u0110-CP\u00a0ng\u00e0y 24 th\u00e1ng 6 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2021;<\/span><\/p>\n

b) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n thanh tra, ki\u1ec3m tra v\u00e0 \u0111\u00e3 c\u00f3 k\u1ebft lu\u1eadn thanh tra, ki\u1ec3m tra, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2017, n\u0103m 2018 nh\u01b0ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u1ea1i s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo\u00a0<\/a>\u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 68\/2020\/N\u0110-CP\u00a0ng\u00e0y 24 th\u00e1ng 6 n\u0103m 2020 nh\u01b0ng \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh ch\u01b0a g\u1eedi \u0111\u1ec1 ngh\u1ecb cho c\u01a1 quan thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ec1n \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp x\u00e1c \u0111\u1ecbnh l\u1ea1i s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p;<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u00e3 n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a n\u0103m 2017, n\u0103m 2018 l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u00e3 x\u00e1c \u0111\u1ecbnh l\u1ea1i th\u00ec ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb n\u0103m 2020 \u0111\u1ebfn h\u1ebft n\u0103m 2024. K\u1ebft th\u00fac th\u1eddi h\u1ea1n tr\u00ean, kh\u00f4ng x\u1eed l\u00fd s\u1ed1 thu\u1ebf c\u00f2n l\u1ea1i ch\u01b0a b\u00f9 tr\u1eeb h\u1ebft.<\/span><\/p>\n

4. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c chuy\u1ec3n chi ph\u00ed l\u00e3i vay sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2019 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a068\/2020\/N\u0110-CP<\/em><\/strong>\u00a0, th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2020. Tr\u01b0\u1eddng h\u1ee3p sau 05 n\u0103m kh\u00f4ng chuy\u1ec3n h\u1ebft th\u00ec ph\u1ea7n chi ph\u00ed l\u00e3i vay c\u00f2n l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 23. Tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/span><\/b><\/p>\n

1. B\u1ed9 T\u00e0i ch\u00ednh ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c b\u1ed9, ng\u00e0nh li\u00ean quan v\u00e0 \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng tri\u1ec3n khai th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

2. C\u00e1c B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang b\u1ed9, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n li\u00ean quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\/.<\/span><\/p>\n

\u00a0<\/span><\/p>\n\n\n\n

\nN\u01a1i nh\u1eadn:
\n<\/i><\/b>– Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;
\n– Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;
\n– C\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;
\n– H\u0110ND, UBND c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng;
\n– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
\n– V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;
\n– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
\n– H\u1ed9i \u0111\u1ed3ng D\u00e2n t\u1ed9c v\u00e0 c\u00e1c \u1ee6y ban c\u1ee7a Qu\u1ed1c h\u1ed9i;
\n– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
\n– T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
\n– Vi\u1ec7n ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
\n– Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;
\n– \u1ee6y ban Gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh Qu\u1ed1c gia;
\n– Ng\u00e2n h\u00e0ng Ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i;
\n– Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam;
\n– \u1ee6y ban Trung \u01b0\u01a1ng M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;
\n– C\u01a1 quan trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
\n– VPCP: BTCN, c\u00e1c PCN, Tr\u1ee3 l\u00fd TTg, TG\u0110 C\u1ed5ng TT\u0110T, c\u00e1c V\u1ee5, C\u1ee5c, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, C\u00f4ng b\u00e1o;
\n– L\u01b0u: VT, KTTH (2b).<\/td>\n		\n

TM. CH\u00cdNH PH\u1ee6
\nTH\u1ee6 T\u01af\u1edaNG<\/b><\/p>\n

Nguy\u1ec5n Xu\u00e2n Ph\u00fac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

CH\u00cdNH PH\u1ee6 ——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— S\u1ed1: 132\/2020\/N\u0110-CP H\u00e0 N\u1ed9i, ng\u00e0y 05 th\u00e1ng 11 n\u0103m 2020 \u00a0 NGH\u1eca \u0110\u1ecaNH QUY \u0110\u1ecaNH V\u1ec0 QU\u1ea2N L\u00dd THU\u1ebe \u0110\u1ed0I V\u1edaI DOANH NGHI\u1ec6P C\u00d3 GIAO D\u1ecaCH LI\u00caN K\u1ebeT C\u0103n c\u1ee9 Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7..<\/p>\n","protected":false},"author":28,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4585,4587],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31838"}],"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=31838"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31838\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31838"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31838"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}