{"id":31842,"date":"2021-06-15T16:26:42","date_gmt":"2021-06-15T09:26:42","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31842"},"modified":"2021-06-17T09:21:31","modified_gmt":"2021-06-17T02:21:31","slug":"chuyen-gia-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31842","title":{"rendered":"Chuy\u1ec3n gi\u00e1 & Giao d\u1ecbch li\u00ean k\u1ebft"},"content":{"rendered":"

Chuy\u1ec3n gi\u00e1 hay Giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 th\u1ec3 n\u00f3i ch\u00ednh l\u00e0 n\u1ed9i dung kh\u00f3 nh\u1ea5t, ph\u1ee9c t\u1ea1p nh\u1ea5t c\u1ee7a m\u00f4n F6. S\u1edf d\u0129 Centax n\u00f3i nh\u01b0 v\u1eady l\u00e0 v\u00ec v\u1ea5n \u0111\u1ec1 n\u00e0y kh\u00f3 ngay c\u1ea3 trong th\u1ef1c t\u1ebf, trong khi v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn l\u1ea1i qu\u00e1 \u00edt. D\u1eabn \u0111\u1ebfn r\u1ea5t nhi\u1ec1u b\u1ea5t c\u1eadp cho doanh nghi\u1ec7p, v\u00e0 cho c\u1ea3 c\u01a1 quan thu\u1ebf trong qu\u00e1 tr\u00ecnh \u00e1p d\u1ee5ng.
\nC\u0169ng r\u1ea5t may \u0111\u00e2y kh\u00f4ng ph\u1ea3i n\u1ed9i dung tr\u1ecdng t\u00e2m nh\u1ea5t c\u1ee7a m\u00f4n F6. Do \u0111\u00f3, ch\u00fang ta ch\u1ec9 c\u1ea7n h\u1ecdc nh\u1eefng n\u1ed9i dung c\u01a1 b\u1ea3n nh\u1ea5t c\u1ee7a ch\u1ee7 \u0111\u1ec1 n\u00e0y. C\u1ee5 th\u1ec3, trong b\u00e0i vi\u1ebft ng\u00e0y h\u00f4m nay Centax s\u1ebd \u0111i l\u00e0m r\u00f5 b\u1ea3n ch\u1ea5t Chuy\u1ec3n gi\u00e1 l\u00e0 g\u00ec & gi\u1ea3i th\u00edch c\u00e1c ki\u1ebfn th\u1ee9c c\u01a1 b\u1ea3n nh\u1ea5t v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft m\u00e0 ch\u00fang ta c\u1ea7n bi\u1ebft cho k\u1ef3 thi<\/p>\n

Ph\u1ea7n 1. Chuy\u1ec3n gi\u00e1 l\u00e0 g\u00ec? C\u00e1c h\u00ecnh th\u1ee9c th\u1ef1c hi\u1ec7n chuy\u1ec3n gi\u00e1 th\u01b0\u1eddng s\u1eed d\u1ee5ng?<\/h1>\n

R\u1ea5t nhi\u1ec1u ng\u01b0\u1eddi coi 2 thu\u1eadt ng\u1eef \u201cChuy\u1ec3n gi\u00e1\u201d (\u201cTransfer pricing\u201d) v\u00e0 \u201cGiao d\u1ecbch li\u00ean k\u1ebft\u201d (\u201cRelated party transaction\u201d) l\u00e0 m\u1ed9t. Tuy nhi\u00ean, th\u1ef1c ra th\u00ec \u0111\u00e2y l\u00e0 2 thu\u1eadt ng\u1eef kh\u00e1c nhau, nh\u01b0ng li\u00ean quan \u0111\u1ebfn nhau v\u00e0 th\u01b0\u1eddng \u0111i theo c\u1eb7p v\u1edbi nhau. V\u0103n b\u1ea3n m\u00e0 ch\u00fang ta ph\u1ea3i \u0111i nghi\u00ean c\u1ee9u l\u00e0 Ngh\u1ecb \u0111\u1ecbnh 132 quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, c\u00f3 m\u1ee5c \u0111\u00edch l\u00e0 \u0111\u1ec3 qu\u1ea3n l\u00fd v\u1ea5n \u0111\u1ec1 v\u1ec1 chuy\u1ec3n gi\u00e1. V\u1eady t\u1ea1i sao l\u1ea1i c\u00f3 m\u1ed1i quan h\u1ec7 n\u00e0y?<\/span><\/em>
\nCh\u00fang ta h\u00e3y \u0111i t\u00ecm c\u00e2u tr\u1ea3 l\u1eddi b\u1eb1ng c\u00e1ch l\u00e0m r\u00f5 c\u00e2u chuy\u1ec7n v\u1ec1 b\u1ea3n ch\u1ea5t c\u1ee7a chuy\u1ec3n gi\u00e1 l\u00e0 g\u00ec nh\u00e9.<\/span><\/em><\/h2>\n

1.1. Chuy\u1ec3n gi\u00e1 l\u00e0 g\u00ec?<\/h2>\n

Ch\u00fang ta h\u00e3y c\u00f9ng xem t\u00ecnh hu\u1ed1ng sau:
\nC\u00f4ng ty A \u1edf M\u1ef9, s\u1edf h\u1eefu 100% v\u1ed1n \u0111\u1ea7u t\u01b0 \u1edf C\u00f4ng ty B \u1edf Vi\u1ec7t Nam & C\u00f4ng ty C \u1edf Trung Qu\u1ed1c.
\nC chuy\u00ean s\u1ea3n xu\u1ea5t d\u1ee5ng c\u1ee5 vi\u1ebft th\u01b0 ph\u00e1p.
\nB nh\u1eadp h\u00e0ng t\u1eeb C, sau \u0111\u00f3 ph\u00e2n ph\u1ed1i s\u1ea3n ph\u1ea9m \u1edf Vi\u1ec7t Nam<\/p>\n

 <\/p>\n

Khi \u0111\u00f3:
\nKhi B b\u00e1n h\u00e0ng cho c\u00e1c kh\u00e1ch h\u00e0ng \u0111\u1ed9c l\u1eadp (ho\u00e0n to\u00e0n kh\u00f4ng li\u00ean quan \u0111\u1ebfn 3 c\u00f4ng ty A, B, C): Giao d\u1ecbch b\u00e1n h\u00e0ng n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 \u201cgiao d\u1ecbch \u0111\u1ed9c l\u1eadp\u201d (\u201cIndependent transactions\u201d).
\nKhi B v\u00e0 C c\u00f3 giao d\u1ecbch v\u1edbi nhau: V\u00ec c\u1ea3 B v\u00e0 C \u0111\u1ec1u b\u1ecb A s\u1edf h\u1eefu 100% v\u1ed1n n\u00ean r\u00f5 r\u00e0ng gi\u1eefa 3 c\u00f4ng ty n\u00e0y c\u00f3 m\u1ed1i li\u00ean h\u1ec7 v\u1edbi nhau v\u1ec1 v\u1ed1n. M\u1ed1i quan h\u1ec7 gi\u1eefa A v\u00e0 B\/C l\u00e0 m\u1ed1i quan h\u1ec7 tr\u1ef1c ti\u1ebfp. C\u00f2n m\u1ed1i quan h\u1ec7 gi\u1eefa B v\u00e0 C l\u00e0 m\u1ed1i quan h\u1ec7 gi\u00e1n ti\u1ebfp v\u00ec c\u00f9ng b\u1ecb s\u1edf h\u1eefu b\u1edfi A. Ch\u00fang ta g\u1ecdi chung m\u1ed1i quan h\u1ec7 gi\u1eefa A, B, C l\u00e0 \u201cquan h\u1ec7 li\u00ean k\u1ebft\u201d. Do \u0111\u00f3, khi B v\u00e0 C c\u00f3 giao d\u1ecbch v\u1edbi nhau th\u00ec c\u00e1c giao d\u1ecbch n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 \u201cgiao d\u1ecbch li\u00ean k\u1ebft<\/a>\u201d (\u201crelated party transaction\u201d). V\u00e0 c\u00e1i gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh cho c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 \u201cGi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng\u201d (\u201cTransfer price\u201d) \u2013 v\u00e0 \u0111\u00e2y c\u0169ng l\u00e0 c\u00e1i \u0111\u1ed1i t\u01b0\u1ee3ng m\u00e0 quy \u0111\u1ecbnh v\u1ec1 Giao d\u1ecbch li\u00ean k\u1ebft mu\u1ed1n qu\u1ea3n l\u00fd.<\/p>\n

V\u1ea5n \u0111\u1ec1 l\u00e0: T\u1ea1i sao nh\u00e0 n\u01b0\u1edbc l\u1ea1i mu\u1ed1n qu\u1ea3n l\u00fd \u201cGi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng\u201d n\u00e0y?
\nTrong v\u00ed d\u1ee5 c\u1ee7a ch\u00fang ta, gi\u00e1 b\u00e1n c\u1ee7a C cho B s\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh ri\u00eang c\u1ee7a c\u1ea3 B v\u00e0 C \u0111\u00fang kh\u00f4ng \u1ea1?
\nN\u1ebfu C t\u00ednh gi\u00e1 cao h\u01a1n gi\u00e1 th\u1ecb tr\u01b0\u1eddng th\u00ec C s\u1ebd c\u00f3 l\u1ee3i nhu\u1eadn cao h\u01a1n. V\u00ec B mua h\u00e0ng c\u1ee7a C n\u00ean chi ph\u00ed c\u1ee7a B s\u1ebd t\u0103ng l\u00ean, n\u00ean l\u1ee3i nhu\u1eadn c\u1ee7a B
\nth\u1ea5p \u0111i.
\nV\u00e0 ng\u01b0\u1ee3c l\u1ea1i, khi C b\u00e1n gi\u00e1 th\u1ea5p h\u01a1n th\u1ecb tr\u01b0\u1eddng th\u00ec C s\u1ebd c\u00f3 l\u1ee3i nhu\u1eadn th\u1ea5p h\u01a1n. C\u00f2n chi ph\u00ed c\u1ee7a B s\u1ebd gi\u1ea3m \u0111i n\u00ean B s\u1ebd c\u00f3 l\u1ee3i nhu\u1eadn cao h\u01a1n.
\nC\u00f2n t\u1eeb g\u00f3c \u0111\u1ed9 t\u1eadp \u0111o\u00e0n th\u00ec sao:
\nD\u00f9 C b\u00e1n cho B v\u1edbi gi\u00e1 cao hay th\u1ea5p th\u00ec t\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n c\u1ee7a t\u1eadp \u0111o\u00e0n v\u1eabn s\u1ebd kh\u00f4ng \u0111\u1ed5i. Nh\u01b0ng t\u1eeb g\u00f3c \u0111\u1ed9 v\u1ec1 thu\u1ebf th\u00ec \u0111\u00e2y l\u1ea1i l\u00e0 v\u1ea5n \u0111\u1ec1 l\u1edbn.
\nTrong v\u00ed d\u1ee5: C ch\u1ecbu thu\u1ebf \u1edf Trung Qu\u1ed1c trong khi B ch\u1ecbu thu\u1ebf \u1edf Vi\u1ec7t Nam. T\u1eeb g\u00f3c \u0111\u1ed9 t\u1eadp \u0111o\u00e0n th\u00ec A s\u1ebd mu\u1ed1n t\u1ed1i \u0111a ho\u00e1 l\u1ee3i nhu\u1eadn sau thu\u1ebf m\u00e0 t\u1eadp \u0111o\u00e0n nh\u1eadn \u0111\u01b0\u1ee3c. V\u00e0 A c\u00f3 th\u1ec3 d\u00f9ng \u1ea3nh h\u01b0\u1edfng c\u1ee7a m\u00ecnh t\u1edbi B v\u00e0 C \u0111\u1ec3 s\u1eafp x\u1ebfp sao cho c\u00f4ng ty \u1edf n\u01b0\u1edbc c\u00f3 thu\u1ebf su\u1ea5t th\u1ea5p s\u1ebd c\u00f3 l\u1ee3i nhu\u1eadn cao h\u01a1n. C\u00f2n c\u00f4ng ty \u1edf n\u01b0\u1edbc c\u00f3 thu\u1ebf su\u1ea5t cao s\u1ebd c\u00f3 l\u1ee3i nhu\u1eadn th\u1ea5p h\u01a1n. M\u1ee5c ti\u00eau l\u00e0 t\u1ed1i thi\u1ec3u chi ph\u00ed thu\u1ebf c\u1ee7a t\u1eadp \u0111o\u00e0n. V\u00e0 do \u0111\u00f3 t\u1ed1i \u0111a \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn sau thu\u1ebf.<\/p>\n

C\u1ee5 th\u1ec3, n\u1ebfu Trung qu\u1ed1c c\u00f3 thu\u1ebf su\u1ea5t thu\u1ebf TNDN cao h\u01a1n \u1edf Vi\u1ec7t Nam, th\u00ec A c\u00f3 th\u1ec3 s\u1ebd thu x\u1ebfp \u0111\u1ec3 C c\u00f3 l\u1ee3i nhu\u1eadn th\u1ea5p h\u01a1n b\u1eb1ng c\u00e1ch thi\u1ebft l\u1eadp m\u1ee9c gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng th\u1ea5p h\u01a1n gi\u00e1 th\u1ecb tr\u01b0\u1eddng. V\u00e0 ng\u01b0\u1ee3c l\u1ea1i.
\nH\u00e0nh \u0111\u1ed9ng \u0111i\u1ec1u ti\u1ebft l\u1ee3i nhu\u1eadn n\u00e0y c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0: chuy\u1ec3n l\u1ee3i nhu\u1eadn t\u1eeb n\u01b0\u1edbc c\u00f3 % thu\u1ebf su\u1ea5t cao sang n\u01b0\u1edbc c\u00f3 % thu\u1ebf su\u1ea5t th\u1ea5p. C\u00e1ch th\u1ef1c hi\u1ec7n l\u00e0 th\u00f4ng qua vi\u1ec7c: x\u00e1c \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ee7a c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft gi\u1eefa c\u00e1c c\u00f4ng ty trong t\u1eadp \u0111o\u00e0n. Ch\u00ednh v\u00ec v\u1eady, h\u00e0nh \u0111\u1ed9ng n\u00e0y c\u00f2n \u0111\u01b0\u1ee3c
\ng\u1ecdi l\u00e0 \u201cChuy\u1ec3n gi\u00e1\u201d. M\u1ee5c \u0111\u00edch c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a> v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/a> ch\u00ednh l\u00e0 \u0111\u1ec3 ng\u0103n ch\u1eb7n t\u00ecnh hu\u1ed1ng n\u00e0y. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng l\u1ee3i nhu\u1eadn s\u1ebd \u0111\u01b0\u1ee3c \u0111\u00e1nh thu\u1ebf ph\u00f9 h\u1ee3p \u1edf n\u01a1i th\u1ef1c s\u1ef1 t\u1ea1o ra gi\u00e1 tr\u1ecb.<\/p>\n

Th\u1ef1c ra trong v\u0103n b\u1ea3n ch\u00fang ta s\u1ebd kh\u00f4ng c\u00f3 \u0111\u1ecbnh ngh\u0129a ch\u00ednh x\u00e1c cho thu\u1eadt ng\u1eef \u201cchuy\u1ec3n gi\u00e1\u201d. Theo th\u00f4ng l\u1ec7, khi hi\u1ec3u v\u1ec1 b\u1ea3n ch\u1ea5t c\u1ee7a \u201cchuy\u1ec3n gi\u00e1\u201d nh\u01b0 b\u00ean tr\u00ean th\u00ec chuy\u1ec3n gi\u00e1 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a l\u00e0:<\/p>\n\n\n\n
Th\u00f4ng qua vi\u1ec7c ki\u1ec3m so\u00e1t “Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng” c\u1ee7a c\u00e1c “Giao d\u1ecbch li\u00ean k\u1ebft” gi\u1eefa c\u00e1c c\u00f4ng ty trong t\u1eadp \u0111o\u00e0n \u0111\u1ec3 chuy\u1ec3n l\u1ee3i nhu\u1eadn<\/strong> t\u1eeb n\u01a1i c\u00f3 thu\u1ebf su\u1ea5t thu\u1ebf TNDN cao sang n\u01a1i c\u00f3 thu\u1ebf su\u1ea5t thu\u1ebf TNDN th\u1ea5p, t\u1eeb \u0111\u00f3 t\u1ed1i thi\u1ec3u chi ph\u00ed thu\u1ebf v\u00e0 t\u1ed1i \u0111a l\u1ee3i nhu\u1eadn sau thu\u1ebf<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110\u1ebfn \u0111\u00e2y th\u00ec hy v\u1ecdng l\u00e0 c\u00e1c b\u1ea1n \u0111\u00e3 hi\u1ec3u \u0111\u01b0\u1ee3c chuy\u1ec3n gi\u00e1 l\u00e0 g\u00ec c\u0169ng nh\u01b0 m\u1ed1i quan h\u1ec7 gi\u1eefa 2 thu\u1eadt ng\u1eef chuy\u1ec3n gi\u00e1 & giao d\u1ecbch li\u00ean k\u1ebft. C\u0169ng kh\u00f4ng c\u00f3 g\u00ec qu\u00e1 kh\u00f3 hi\u1ec3u \u0111\u00fang kh\u00f4ng \u1ea1?
\nL\u01b0u \u00fd:
\nTrong v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a vi\u1ec7t nam th\u00ec ch\u00fang ta s\u1eed d\u1ee5ng thu\u1eadt ng\u1eef \u201cgiao d\u1ecbch li\u00ean k\u1ebft\u201d v\u00e0 \u201cgiao d\u1ecbch \u0111\u1ed9c l\u1eadp\u201d. Nh\u01b0ng trong c\u00e1c v\u0103n b\u1ea3n v\u1ec1 chuy\u1ec3n gi\u00e1 c\u1ee7a n\u01b0\u1edbc ngo\u00e0i th\u00ec thu\u1eadt ng\u1eef hay \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u1ea1i l\u00e0 \u201cGiao d\u1ecbch b\u1ecb ki\u1ec3m so\u00e1t\u201d (\u201cControlled transactions\u201d) \/ \u201cGiao d\u1ecbch kh\u00f4ng b\u1ecb ki\u1ec3m so\u00e1t\u201d (\u201cUncontrolled transactions\u201d). C\u00e1 nh\u00e2n Centax th\u00ec th\u1ea5y thu\u1eadt ng\u1eef \u201cGiao d\u1ecbch b\u1ecb ki\u1ec3m so\u00e1t\u201d\/ \u201cGiao d\u1ecbch kh\u00f4ng b\u1ecb ki\u1ec3m so\u00e1t\u201d s\u1ebd ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c h\u01a1n b\u1ea3n
\nch\u1ea5t v\u1ea5n \u0111\u1ec1. Tuy nhi\u00ean, nh\u1eadp gia tu\u1ef3 t\u1ee5c. Ch\u00fang ta thi thu\u1ebf vi\u1ec7t nam th\u00ec c\u1ee9 s\u1eed d\u1ee5ng thu\u1eadt ng\u1eef c\u1ee7a v\u0103n b\u1ea3n vi\u1ec7t nam nh\u00e9.<\/p>\n

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1.2. C\u00e1c h\u00ecnh th\u1ee9c chuy\u1ec3n gi\u00e1 th\u01b0\u1eddng s\u1eed d\u1ee5ng<\/h2>\n

Trong v\u00ed d\u1ee5 tr\u00ean Centax l\u1ea5y t\u00ecnh hu\u1ed1ng th\u01b0\u1eddng g\u1eb7p nh\u1ea5t t\u1ee9c l\u00e0 chuy\u1ec3n gi\u00e1 th\u1ef1c hi\u1ec7n qua \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 c\u1ea3 h\u00e0ng ho\u00e1. C\u00f2n trong th\u1ef1c t\u1ebf th\u00ec c\u00f3 nhi\u1ec1u c\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n h\u01a1n.
\n[1] Gia t\u0103ng gi\u00e1 tr\u1ecb g\u00f3p v\u1ed1n: C\u00e1c doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh \u0111\u1ea7u t\u01b0 s\u1ebd th\u1ef1c hi\u1ec7n vi\u1ec7c g\u00f3p v\u1ed1n b\u1eb1ng c\u00e1c t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh nh\u01b0 m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, v\u00e0 \u0111\u1eb7c bi\u1ec7t nh\u1ea5t l\u00e0 c\u00f4ng ngh\u1ec7. Trong khi \u0111\u00f3 c\u00e1c c\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 t\u1eeb n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 tr\u1edf n\u00ean l\u1ea1c h\u1eadu v\u00e0 g\u1ea7n nh\u01b0 l\u00e0 kh\u1ea5u hao h\u1ebft t\u1ea1i qu\u1ed1c gia c\u1ee7a h\u1ecd. Nh\u01b0ng ch\u00ednh y\u1ebfu k\u00e9m v\u1ec1 v\u1ec1 tr\u00ecnh \u0111\u1ed9 th\u1ea9m \u0111\u1ecbnh gi\u00e1 c\u0169ng nh\u01b0 s\u1ef1 thi\u1ebfu h\u1ee5t th\u00f4ng tin, d\u1eef li\u1ec7u n\u00ean gi\u00e1 tr\u1ecb g\u00f3p v\u1ed1n th\u01b0\u1eddng b\u1ecb \u0111\u1ea9y l\u00ean cao h\u01a1n r\u1ea5t nhi\u1ec1u so v\u1edbi gi\u00e1 tr\u1ecb th\u1ef1c. Ngo\u00e0i ra, vi\u1ec7c t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c d\u1ef1a tr\u00ean h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb theo nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c. V\u00e0 theo th\u1ef1c t\u1ebf th\u00ec gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c thi\u1ebft b\u1ecb v\u00e0 c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u00e0 c\u00e1c \u0111\u1ed1i t\u00e1c li\u00ean k\u1ebft th\u1ecfa thu\u1eadn v\u1edbi c\u00e1c qu\u1ed1c gia ti\u1ebfp nh\u1eadn \u0111\u1ea7u t\u01b0 lu\u00f4n \u0111\u01b0\u1ee3c \u0111\u1ecbnh gi\u00e1 \u1edf m\u1ee9c cao h\u01a1n gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/p>\n

[2] Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh b\u1ecb l\u00e0m kh\u1ed1ng: C\u00e1c c\u00f4ng ty trong t\u1eadp \u0111o\u00e0n th\u01b0\u1eddng b\u00e1n ph\u1ea7n m\u1ec1m, b\u1eb1ng s\u00e1ng ch\u1ebf, th\u01b0\u01a1ng hi\u1ec7u hay c\u00f4ng th\u1ee9c pha ch\u1ebf\u2026cho nhau. Nh\u01b0ng lo\u1ea1i t\u00e0i s\u1ea3n n\u00e0y th\u01b0\u1eddng kh\u00f3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang gi\u00e1 tr\u1ecb c\u1ee7a n\u00f3. D\u1eabn \u0111\u1ebfn vi\u1ec7c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n d\u1ec5 d\u00e0ng b\u1ecb kh\u1ed1ng l\u00ean, tr\u1edf th\u00e0nh h\u00ecnh th\u1ee9c \u0111\u1ec3 c\u00f4ng ty con chuy\u1ec3n ti\u1ec1n v\u1ec1 cho c\u00f4ng ty m\u1eb9.
\n[3] Th\u00f4ng qua vi\u1ec7c mua, b\u00e1n m\u00e1y m\u00f3c: Khi mua b\u00e1n m\u00e1y m\u00f3c, h\u00e0ng ho\u00e1\u2026h\u00ecnh th\u1ee9c chuy\u1ec3n gi\u00e1 ph\u1ed5 bi\u1ebfn l\u00e0 th\u00f4ng qua \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 b\u00e1n. Nh\u01b0ng ngo\u00e0i ra c\u00f2n t\u1ed3n t\u1ea1i t\u00ecnh tr\u1ea1ng l\u00e0 c\u00f4ng ty m\u1eb9 b\u00e1n nh\u1eefng m\u00e1y m\u00f3c, h\u00e0ng ho\u00e1 \u0111\u00e3 l\u1ed7i th\u1eddi sang cho c\u00f4ng ty con nh\u01b0 l\u00e0 1 h\u00ecnh th\u1ee9c \u0111\u1ec3 chuy\u1ec3n ti\u1ec1n v\u1ec1 cho c\u00f4ng ty m\u1eb9. Trong khi \u0111\u00f3 s\u1ed1 m\u00e1y m\u00f3c c\u00f4ng ty con mua v\u1ec1 l\u1ea1i kh\u00f4ng s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c ho\u1eb7c ch\u1ec9 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c th\u1eddi gian r\u1ea5t ng\u1eafn.<\/p>\n

[4] N\u00e2ng cao chi ph\u00ed qu\u1ea3n l\u00fd v\u00e0 h\u00e0nh ch\u00ednh: Vi\u1ec7c n\u00e2ng cao ph\u1ea7n chi ph\u00ed qu\u1ea3n l\u00fd v\u00e0 chi ph\u00ed h\u00e0nh ch\u00ednh s\u1ebd d\u1eabn \u0111\u1ebfn vi\u1ec7c gia t\u0103ng chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p. kh\u00f4ng th\u1ec3 ph\u1ee7 nh\u1eadn r\u1eb1ng vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c ki\u1ebfn th\u1ee9c, tr\u00ecnh \u0111\u1ed9 c\u1ee7a n\u01b0\u1edbc ngo\u00e0i s\u1ebd gi\u00fap n\u00e2ng cao hi\u1ec7u qu\u1ea3 lao \u0111\u1ed9ng, nh\u1ea5t l\u00e0 khi Vi\u1ec7t Nam \u0111ang c\u00f2n l\u00e0 m\u1ed9t \u0111\u1ea5t n\u01b0\u1edbc \u0111ang ph\u00e1t tri\u1ec3n. Vi\u1ec7c n\u00e2ng cao chi ph\u00ed qu\u1ea3n l\u00fd v\u00e0 h\u00e0nh ch\u00ednh c\u00f3 th\u1ec3 th\u00f4ng qua h\u00e0nh \u0111\u1ed9ng:<\/p>\n