{"id":31885,"date":"2021-10-17T00:22:12","date_gmt":"2021-10-16T17:22:12","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31885"},"modified":"2021-09-27T11:30:54","modified_gmt":"2021-09-27T04:30:54","slug":"chuan-muc-ke-toan-so-8-thong-tin-tai-chinh-ve-nhung-khoan-von-gop-lien-doanh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31885","title":{"rendered":"CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N S\u1ed0 8 – TH\u00d4NG TIN T\u00c0I CH\u00cdNH V\u1ec0 NH\u1eeeNG KHO\u1ea2N V\u1ed0N G\u00d3P LI\u00caN DOANH"},"content":{"rendered":"

CHU\u1ea8N M\u1ef0C<\/strong><\/p>\n

S\u1ed0 08 TH\u00d4NG TIN T\u00c0I CH\u00cdNH V\u1ec0 NH\u1eeeNG KHO\u1ea2N V\u1ed0N G\u00d3P LI\u00caN DOANH
\n(Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 234\/2003\/Q\u0110-BTC ng\u00e0y 30 th\u00e1ng 12 n\u0103m 2003 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/p>\n

QUY \u0110\u1ecaNH CHUNG<\/strong><\/p>\n

    \n
  1. M\u1ee5c \u0111\u00edch c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y l\u00e0 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1c nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n v\u1ec1 c\u00e1c kho\u1ea3n v\u1ed1n g\u00f3p li\u00ean doanh, g\u1ed3m: C\u00e1c h\u00ecnh th\u1ee9c li\u00ean doanh, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh l\u00e0m c\u01a1 s\u1edf cho vi\u1ec7c ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh.<\/li>\n
  2. Chu\u1ea9n m\u1ef1c n\u00e0y \u00e1p d\u1ee5ng cho k\u1ebf to\u00e1n nh\u1eefng kho\u1ea3n v\u1ed1n g\u00f3p li\u00ean doanh, g\u1ed3m: Ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t; T\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t; C\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t.<\/li>\n
  3. C\u00e1c thu\u1eadt ng\u1eef s\u1eed d\u1ee5ng trong chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/li>\n<\/ol>\n

    Li\u00ean doanh: L\u00e0 th\u1ecfa thu\u1eadn b\u1eb1ng h\u1ee3p \u0111\u1ed3ng c\u1ee7a hai ho\u1eb7c nhi\u1ec1u b\u00ean \u0111\u1ec3 c\u00f9ng th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf, m\u00e0 ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t b\u1edfi c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh. C\u00e1c h\u00ecnh th\u1ee9c li\u00ean doanh quy \u0111\u1ecbnh trong chu\u1ea9n m\u1ef1c n\u00e0y g\u1ed3m:<\/p>\n

    – H\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh d\u01b0\u1edbi h\u00ecnh th\u1ee9c li\u00ean doanh ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t;<\/p>\n

    – H\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh d\u01b0\u1edbi h\u00ecnh th\u1ee9c li\u00ean doanh t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t;<\/p>\n

    – H\u1ee3p \u0111\u1ed3ng li\u00ean doanh d\u01b0\u1edbi h\u00ecnh th\u1ee9c th\u00e0nh l\u1eadp c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t.<\/p>\n

    Ki\u1ec3m so\u00e1t: L\u00e0 quy\u1ec1n chi ph\u1ed1i c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi m\u1ed9t ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf li\u00ean quan \u0111\u1ebfn g\u00f3p v\u1ed1n li\u00ean doanh nh\u1eb1m thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf \u0111\u00f3.<\/p>\n

    \u0110\u1ed3ng ki\u1ec3m so\u00e1t: L\u00e0 quy\u1ec1n c\u00f9ng chi ph\u1ed1i c\u1ee7a c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh v\u1ec1 c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi m\u1ed9t ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf tr\u00ean c\u01a1 s\u1edf th\u1ecfa thu\u1eadn b\u1eb1ng h\u1ee3p \u0111\u1ed3ng.<\/p>\n

    \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3: L\u00e0 quy\u1ec1n \u0111\u01b0\u1ee3c tham gia v\u00e0o vi\u1ec7c \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u1ed9t ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf nh\u01b0ng kh\u00f4ng ph\u1ea3i l\u00e0 quy\u1ec1n ki\u1ec3m so\u00e1t hay quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t \u0111\u1ed1i v\u1edbi nh\u1eefng ch\u00ednh s\u00e1ch n\u00e0y.<\/p>\n

    B\u00ean g\u00f3p v\u1ed1n li\u00ean doanh: L\u00e0 m\u1ed9t b\u00ean tham gia v\u00e0o li\u00ean doanh v\u00e0 c\u00f3 quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t \u0111\u1ed1i v\u1edbi li\u00ea n doanh \u0111\u00f3.<\/p>\n

    Nh\u00e0 \u0111\u1ea7u t\u01b0 trong li\u00ean doanh: L\u00e0 m\u1ed9t b\u00ean tham gia v\u00e0o li\u00ean doanh nh\u01b0ng kh\u00f4ng c\u00f3 quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t \u0111\u1ed1i v\u1edbi li\u00ean doanh \u0111\u00f3.<\/p>\n

    Ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu: L\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u00e0 kho\u1ea3n v\u1ed1n g\u00f3p trong li\u00ean doanh \u0111\u01b0\u1ee3c ghi nh\u1eadn ban \u0111\u1ea7u theo gi\u00e1 g\u1ed1c, sau \u0111\u00f3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo nh\u1eefng thay \u0111\u1ed5i c\u1ee7a ph\u1ea7n s\u1edf h\u1eefu c\u1ee7a b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh trong t\u00e0i s\u1ea3n thu\u1ea7n c\u1ee7a c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u1ea3i ph\u1ea3n \u00e1nh l\u1ee3i \u00edch c\u1ee7a b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh t\u1eeb k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t.<\/p>\n

    Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 g\u1ed1c: L\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u00e0 kho\u1ea3n v\u1ed1n g\u00f3p li\u00ean doanh \u0111\u01b0\u1ee3c ghi nh\u1eadn ban \u0111\u1ea7u theo gi\u00e1 g\u1ed1c, sau \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo nh\u1eefng thay \u0111\u1ed5i c\u1ee7a ph\u1ea7n s\u1edf h\u1eefu c\u1ee7a b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh trong t\u00e0i s\u1ea3n thu\u1ea7n c\u1ee7a c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u1ec9 ph\u1ea3n \u00e1nh kho\u1ea3n thu nh\u1eadp c\u1ee7a b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh \u0111\u01b0\u1ee3c ph\u00e2n chia t\u1eeb l\u1ee3i nhu\u1eadn thu\u1ea7n lu\u1ef9 k\u1ebf c\u1ee7a li\u00ean doanh ph\u00e1t sinh sau khi g\u00f3p v\u1ed1n li\u00ean doanh.<\/p>\n

    N\u1ed8I DUNG C\u1ee6A CHU\u1ea8N M\u1ef0C<\/strong><\/p>\n

    C\u00e1c h\u00ecnh th\u1ee9c li\u00ean doanh<\/strong><\/p>\n

      \n
    1. Chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u1ec1 c\u1eadp \u0111\u1ebfn 3 h\u00ecnh th\u1ee9c li\u00ean doanh: H\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh d\u01b0\u1edbi h\u00ecnh th\u1ee9c ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t b\u1edfi c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh (ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t); H\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh d\u01b0\u1edbi h\u00ecnh th\u1ee9c li\u00ean doanh t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t b\u1edfi c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh (t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t); H\u1ee3p \u0111\u1ed3ng li\u00ean doanh d\u01b0\u1edbi h\u00ecnh th\u1ee9c th\u00e0nh l\u1eadp c\u01a1 s\u1edf kinh doanh m\u1edbi \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t b\u1edfi c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh (c\u01a1 s\u1edf \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t).<\/li>\n<\/ol>\n

      C\u00e1c h\u00ecnh th\u1ee9c li\u00ean doanh c\u00f3 2 \u0111\u1eb7c \u0111i\u1ec3m chung nh\u01b0 sau:<\/p>\n

      (a) Hai ho\u1eb7c nhi\u1ec1u b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh h\u1ee3p t\u00e1c v\u1edbi nhau tr\u00ean c\u01a1 s\u1edf tho\u1ea3 thu\u1eadn b\u1eb1ng h\u1ee3p \u0111\u1ed3ng; v\u00e0<\/p>\n

      (b) Th\u1ecfa thu\u1eadn b\u1eb1ng h\u1ee3p \u0111\u1ed3ng thi\u1ebft l\u1eadp quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t.<\/p>\n

      Th\u1ecfa thu\u1eadn b\u1eb1ng h\u1ee3p \u0111\u1ed3ng<\/strong><\/p>\n

        \n
      1. Th\u1ecfa thu\u1eadn b\u1eb1ng h\u1ee3p \u0111\u1ed3ng ph\u00e2n bi\u1ec7t quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t c\u1ee7a c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh v\u1edbi l\u1ee3i \u00edch c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u1ea1i nh\u1eefng c\u00f4ng ty li\u00ean k\u1ebft m\u00e0 trong \u0111\u00f3 nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 (xem Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 07 \u201cK\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft\u201d).<\/li>\n<\/ol>\n

        Chu\u1ea9n m\u1ef1c n\u00e0y quy \u0111\u1ecbnh nh\u1eefng ho\u1ea1t \u0111\u1ed9ng m\u00e0 h\u1ee3p \u0111\u1ed3ng kh\u00f4ng thi\u1ebft l\u1eadp quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t th\u00ec kh\u00f4ng ph\u1ea3i l\u00e0 li\u00ean doanh.<\/p>\n

          \n
        1. Tho\u1ea3 thu\u1eadn b\u1eb1ng h\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng nhi\u1ec1u c\u00e1ch, nh\u01b0: N\u00eau trong h\u1ee3p \u0111\u1ed3ng ho\u1eb7c bi\u00ean b\u1ea3n tho\u1ea3 thu\u1eadn gi\u1eefa c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh; n\u00eau trong c\u00e1c \u0111i\u1ec1u kho\u1ea3n hay c\u00e1c quy ch\u1ebf kh\u00e1c c\u1ee7a li\u00ean doanh.<\/em><\/li>\n<\/ol>\n

          Th\u1ecfa thu\u1eadn b\u1eb1ng h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y b\u1eb1ng v\u0103n b\u1ea3n v\u00e0 bao g\u1ed3m c\u00e1c n\u1ed9i dung sau:<\/em><\/p>\n

          (a) H\u00ecnh th\u1ee9c ho\u1ea1t \u0111\u1ed9ng, th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng v\u00e0 ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o c\u1ee7a c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh;<\/p>\n

          (b) Vi\u1ec7c ch\u1ec9 \u0111\u1ecbnh Ban qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf c\u1ee7a li\u00ean doanh v\u00e0 quy\u1ec1n bi\u1ec3u quy\u1ebft c\u1ee7a c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh;<\/p>\n

          (c) Ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh; v\u00e0<\/p>\n

          (d) Vi\u1ec7c ph\u00e2n chia s\u1ea3n ph\u1ea9m, thu nh\u1eadp, chi ph\u00ed ho\u1eb7c k\u1ebft qu\u1ea3 c\u1ee7a li\u00ean doanh cho c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh.<\/p>\n

            \n
          1. Th\u1ecfa thu\u1eadn b\u1eb1ng h\u1ee3p \u0111\u1ed3ng thi\u1ebft l\u1eadp quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t \u0111\u1ed1i v\u1edbi li\u00ean doanh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u00f4ng m\u1ed9t b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh n\u00e0o c\u00f3 quy\u1ec1n \u0111\u01a1n ph\u01b0\u01a1ng ki\u1ec3m so\u00e1t c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a li\u00ean doanh. Th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng c\u0169ng n\u00eau r\u00f5 c\u00e1c quy\u1ebft \u0111\u1ecbnh mang t\u00ednh tr\u1ecdng y\u1ebfu \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c \u0111\u00edch ho\u1ea1t \u0111\u1ed9ng c\u1ee7a li\u00ean doanh, c\u00e1c quy\u1ebft \u0111\u1ecbnh n\u00e0y \u0111\u00f2i h\u1ecfi s\u1ef1 th\u1ed1ng nh\u1ea5t c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh ho\u1eb7c \u0111a s\u1ed1 nh\u1eefng ng\u01b0\u1eddi c\u00f3 \u1ea3nh h\u01b0\u1edfng l\u1edbn trong c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y.<\/li>\n
          2. Th\u1ecfa thu\u1eadn b\u1eb1ng h\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ec3 ch\u1ec9 \u0111\u1ecbnh r\u00f5 m\u1ed9t trong c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh \u0111\u1ea3m nhi\u1ec7m vi\u1ec7c \u0111i\u1ec1u h\u00e0nh ho\u1eb7c qu\u1ea3n l\u00fd li\u00ean doanh. B\u00ean \u0111i\u1ec1u h\u00e0nh li\u00ean doanh kh\u00f4ng ki\u1ec3m so\u00e1t li\u00ean doanh, m\u00e0 th\u1ef1c hi\u1ec7n trong khu\u00f4n kh\u1ed5 nh\u1eefng ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00e1c b\u00ean nh\u1ea5t tr\u00ed tr\u00ean c\u01a1 s\u1edf th\u1ecfa thu\u1eadn b\u1eb1ng h\u1ee3p \u0111\u1ed3ng v\u00e0 \u1ee7y nhi\u1ec7m cho b\u00ean \u0111i\u1ec1u h\u00e0nh. N\u1ebfu b\u00ean \u0111i\u1ec1u h\u00e0nh li\u00ean doanh c\u00f3 to\u00e0n quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf th\u00ec b\u00ean \u0111\u00f3 l\u00e0 ng\u01b0\u1eddi ki\u1ec3m so\u00e1t v\u00e0 khi \u0111\u00f3 kh\u00f4ng t\u1ed3n t\u1ea1i li\u00ean doanh.<\/li>\n<\/ol>\n

            H\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh d\u01b0\u1edbi h\u00ecnh th\u1ee9c li\u00ean doanh ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t b\u1edfi c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh<\/strong><\/p>\n

              \n
            1. Ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t l\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u1ed9t s\u1ed1 li\u00ean doanh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng c\u00e1ch s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n l\u1ef1c kh\u00e1c c\u1ee7a c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh m\u00e0 kh\u00f4ng th\u00e0nh l\u1eadp m\u1ed9t c\u01a1 s\u1edf kinh doanh m\u1edbi. M\u1ed7i b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh t\u1ef1 qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u00e0 c\u00e1c chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng. Ho\u1ea1t \u0111\u1ed9ng c\u1ee7a li\u00ean doanh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c nh\u00e2n vi\u00ean c\u1ee7a m\u1ed7i b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh ti\u1ebfn h\u00e0nh song song v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u1ee7a b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh \u0111\u00f3. H\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh th\u01b0\u1eddng quy \u0111\u1ecbnh c\u0103n c\u1ee9 ph\u00e2n chia doanh thu v\u00e0 kho\u1ea3n chi ph\u00ed chung ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng li\u00ean doanh cho c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh.<\/li>\n
            2. V\u00ed d\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t l\u00e0 khi hai ho\u1eb7c nhi\u1ec1u b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh c\u00f9ng k\u1ebft h\u1ee3p c\u00e1c ho\u1ea1t \u0111\u1ed9ng, ngu\u1ed3n l\u1ef1c v\u00e0 k\u1ef9 n\u0103ng chuy\u00ean m\u00f4n \u0111\u1ec3 s\u1ea3n xu\u1ea5t, khai th\u00e1c th\u1ecb tr\u01b0\u1eddng v\u00e0 c\u00f9ng ph\u00e2n ph\u1ed1i m\u1ed9t s\u1ea3n ph\u1ea9m nh\u1ea5t \u0111\u1ecbnh. Nh\u01b0 khi s\u1ea3n xu\u1ea5t m\u1ed9t chi\u1ebfc m\u00e1y bay, c\u00e1c c\u00f4ng \u0111o\u1ea1n kh\u00e1c nhau c\u1ee7a qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t do m\u1ed7i b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh \u0111\u1ea3m nhi\u1ec7m. M\u1ed7i b\u00ean ph\u1ea3i t\u1ef1 m\u00ecnh trang tr\u1ea3i c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh v\u00e0 \u0111\u01b0\u1ee3c chia doanh thu t\u1eeb vi\u1ec7c b\u00e1n m\u00e1y bay, ph\u1ea7n chia n\u00e0y \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 theo tho\u1ea3 thu\u1eadn ghi trong h\u1ee3p \u0111\u1ed3ng.<\/li>\n
            3. M\u1ed7i b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh ph\u1ea3i ph\u1ea3n \u00e1nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh, g\u1ed3m:<\/li>\n<\/ol>\n

              (a) T\u00e0i s\u1ea3n do b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh ki\u1ec3m so\u00e1t v\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 m\u00e0 h\u1ecd ph\u1ea3i g\u00e1nh ch\u1ecbu;<\/p>\n

              (b) Chi ph\u00ed ph\u1ea3i g\u00e1nh ch\u1ecbu v\u00e0 doanh thu \u0111\u01b0\u1ee3c chia t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a li\u00ean doanh.<\/p>\n

                \n
              1. Trong tr\u01b0\u1eddng h\u1ee3p ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t, li\u00ean doanh kh\u00f4ng ph\u1ea3i l\u1eadp s\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang. Tuy nhi\u00ean, c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh c\u00f3 th\u1ec3 m\u1edf s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 theo d\u00f5i v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong vi\u1ec7c tham gia li\u00ean doanh.<\/li>\n<\/ol>\n

                H\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh d\u01b0\u1edbi h\u00ecnh th\u1ee9c li\u00ean doanh t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t b\u1edfi c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh<\/strong><\/p>\n

                  \n
                1. M\u1ed9t s\u1ed1 li\u00ean doanh th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111\u1ed3ng ki\u1ec3m so\u00e1t v\u00e0 th\u01b0\u1eddng l\u00e0 \u0111\u1ed3ng s\u1edf h\u1eefu \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c g\u00f3p ho\u1eb7c \u0111\u01b0\u1ee3c mua b\u1edfi c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch c\u1ee7a li\u00ean doanh. C\u00e1c t\u00e0i s\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 mang l\u1ea1i l\u1ee3i \u00edch cho c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh. M\u1ed7i b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh \u0111\u01b0\u1ee3c nh\u1eadn s\u1ea3n ph\u1ea9m t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00e0 ch\u1ecbu ph\u1ea7n chi ph\u00ed ph\u00e1t sinh theo tho\u1ea3 thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng.<\/li>\n
                2. H\u00ecnh th\u1ee9c li\u00ean doanh n\u00e0y kh\u00f4ng \u0111\u00f2i h\u1ecfi ph\u1ea3i th\u00e0nh l\u1eadp m\u1ed9t c\u01a1 s\u1edf kinh doanh m\u1edbi. M\u1ed7i b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t ph\u1ea7n l\u1ee3i \u00edch trong t\u01b0\u01a1ng lai th\u00f4ng qua ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a m\u00ecnh v\u00e0o t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t.<\/li>\n
                3. Ho\u1ea1t \u0111\u1ed9ng trong c\u00f4ng ngh\u1ec7 d\u1ea7u m\u1ecf, h\u01a1i \u0111\u1ed1t v\u00e0 khai kho\u00e1ng th\u01b0\u1eddng s\u1eed d\u1ee5ng h\u00ecnh th\u1ee9c li\u00ean doanh t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t. V\u00ed d\u1ee5 m\u1ed9t s\u1ed1 c\u00f4ng ty s\u1ea3n xu\u1ea5t d\u1ea7u kh\u00ed c\u00f9ng ki\u1ec3m so\u00e1t v\u00e0 v\u1eadn h\u00e0nh m\u1ed9t \u0111\u01b0\u1eddng \u1ed1ng d\u1eabn d\u1ea7u. M\u1ed7i b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh s\u1eed d\u1ee5ng \u0111\u01b0\u1eddng \u1ed1ng d\u1eabn d\u1ea7u n\u00e0y \u0111\u1ec3 v\u1eadn chuy\u1ec3n s\u1ea3n ph\u1ea9m v\u00e0 ph\u1ea3i g\u00e1nh ch\u1ecbu m\u1ed9t ph\u1ea7n chi ph\u00ed v\u1eadn h\u00e0nh \u0111\u01b0\u1eddng \u1ed1ng n\u00e0y theo tho\u1ea3 thu\u1eadn. M\u1ed9t v\u00ed d\u1ee5 kh\u00e1c \u0111\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c li\u00ean doanh t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t l\u00e0 khi hai doanh nghi\u1ec7p c\u00f9ng k\u1ebft h\u1ee3p ki\u1ec3m so\u00e1t m\u1ed9t t\u00e0i s\u1ea3n, m\u1ed7i b\u00ean \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ed9t ph\u1ea7n ti\u1ec1n nh\u1ea5t \u0111\u1ecbnh thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c cho thu\u00ea t\u00e0i s\u1ea3n v\u00e0 ch\u1ecbu m\u1ed9t ph\u1ea7n chi ph\u00ed cho t\u00e0i s\u1ea3n \u0111\u00f3.<\/li>\n
                4. M\u1ed7i b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh ph\u1ea3i ph\u1ea3n \u00e1nh t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh, g\u1ed3m:<\/li>\n<\/ol>\n

                  (a) Ph\u1ea7n v\u1ed1n g\u00f3p v\u00e0o t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t, \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo t\u00ednh ch\u1ea5t c\u1ee7a t\u00e0i s\u1ea3n;<\/p>\n

                  (b) C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ph\u00e1t sinh ri\u00eang c\u1ee7a m\u1ed7i b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh;<\/p>\n

                  (c) Ph\u1ea7n n\u1ee3 ph\u1ea3i tr\u1ea3 ph\u00e1t sinh chung ph\u1ea3i g\u00e1nh ch\u1ecbu c\u00f9ng v\u1edbi c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh kh\u00e1c t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u1ee7a li\u00ean doanh;<\/p>\n

                  (d) C\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb vi\u1ec7c b\u00e1n ho\u1eb7c s\u1eed d\u1ee5ng ph\u1ea7n s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c chia t\u1eeb li\u00ean doanh c\u00f9ng v\u1edbi ph\u1ea7n chi ph\u00ed ph\u00e1t sinh \u0111\u01b0\u1ee3c ph\u00e2n chia t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u1ee7a li\u00ean doanh;<\/p>\n

                  (e) C\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn vi\u1ec7c g\u00f3p v\u1ed1n li\u00ean doanh.<\/p>\n

                    \n
                  1. M\u1ed7i b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh ph\u1ea3i ph\u1ea3n \u00e1nh trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00e1c y\u1ebfu t\u1ed1 li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t:<\/li>\n<\/ol>\n

                    (a) Ph\u1ea7n v\u1ed1n g\u00f3p v\u00e0o t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t, \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i d\u1ef1a tr\u00ean t\u00ednh ch\u1ea5t c\u1ee7a t\u00e0i s\u1ea3n ch\u1ee9 kh\u00f4ng ph\u00e2n lo\u1ea1i nh\u01b0 m\u1ed9t d\u1ea1ng \u0111\u1ea7u t\u01b0. V\u00ed d\u1ee5: \u0110\u01b0\u1eddng \u1ed1ng d\u1eabn d\u1ea7u do c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh;<\/p>\n

                    (b) C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ph\u00e1t sinh c\u1ee7a m\u1ed7i b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh, v\u00ed d\u1ee5: N\u1ee3 ph\u1ea3i tr\u1ea3 ph\u00e1t sinh trong vi\u1ec7c b\u1ecf ti\u1ec1n mua ph\u1ea7n t\u00e0i s\u1ea3n \u0111\u1ec3 g\u00f3p v\u00e0o li\u00ean doanh;<\/p>\n

                    (c) Ph\u1ea7n n\u1ee3 ph\u1ea3i tr\u1ea3 ph\u00e1t sinh chung ph\u1ea3i ch\u1ecbu c\u00f9ng v\u1edbi c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh kh\u00e1c t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u1ee7a li\u00ean doanh;<\/p>\n

                    (d) C\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb vi\u1ec7c b\u00e1n ho\u1eb7c s\u1eed d\u1ee5ng ph\u1ea7n s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c chia t\u1eeb li\u00ean doanh c\u00f9ng v\u1edbi ph\u1ea7n chi ph\u00ed ph\u00e1t sinh \u0111\u01b0\u1ee3c ph\u00e2n chia t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u1ee7a li\u00ean doanh; v\u00e0<\/p>\n

                    (e) C\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn vi\u1ec7c g\u00f3p v\u1ed1n li\u00ean doanh, v\u00ed d\u1ee5: C\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n \u0111\u00e3 g\u00f3p v\u00e0o li\u00ean doanh v\u00e0 vi\u1ec7c b\u00e1n s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c chia.<\/p>\n

                      \n
                    1. Vi\u1ec7c h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t ph\u1ea3n \u00e1nh n\u1ed9i dung, th\u1ef1c tr\u1ea1ng kinh t\u1ebf v\u00e0 th\u01b0\u1eddng l\u00e0 h\u00ecnh th\u1ee9c ph\u00e1p l\u00fd c\u1ee7a li\u00ean doanh. Nh\u1eefng ghi ch\u00e9p k\u1ebf to\u00e1n ri\u00eang l\u1ebb c\u1ee7a li\u00ean doanh ch\u1ec9 gi\u1edbi h\u1ea1n trong nh\u1eefng chi ph\u00ed ph\u00e1t sinh chung c\u00f3 li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t b\u1edfi c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh v\u00e0 cu\u1ed1i c\u00f9ng do c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh ch\u1ecbu theo ph\u1ea7n \u0111\u01b0\u1ee3c chia \u0111\u00e3 tho\u1ea3 thu\u1eadn. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y li\u00ean doanh kh\u00f4ng ph\u1ea3i l\u1eadp s\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang. Tuy nhi\u00ean, c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh c\u00f3 th\u1ec3 m\u1edf s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 theo d\u00f5i v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong vi\u1ec7c tham gia li\u00ean doanh.<\/li>\n<\/ol>\n

                      H\u1ee3p \u0111\u1ed3ng li\u00ean doanh d\u01b0\u1edbi h\u00ecnh th\u1ee9c th\u00e0nh l\u1eadp c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t b\u1edfi c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh<\/strong><\/p>\n

                        \n
                      1. C\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t b\u1edfi c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh (c\u01a1 s\u1edf \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t) \u0111\u00f2i h\u1ecfi ph\u1ea3i c\u00f3 s\u1ef1 th\u00e0nh l\u1eadp m\u1ed9t c\u01a1 s\u1edf kinh doanh m\u1edbi. Ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 s\u1edf n\u00e0y c\u0169ng gi\u1ed1ng nh\u01b0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c doanh nghi\u1ec7p kh\u00e1c, ch\u1ec9 kh\u00e1c l\u00e0 th\u1ecfa thu\u1eadn b\u1eb1ng h\u1ee3p \u0111\u1ed3ng gi\u1eefa c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh quy \u0111\u1ecbnh quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t c\u1ee7a h\u1ecd \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf c\u1ee7a c\u01a1 s\u1edf n\u00e0y.<\/li>\n
                      2. C\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t ch\u1ecbu tr\u00e1ch nhi\u1ec7m ki\u1ec3m so\u00e1t t\u00e0i s\u1ea3n, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3, thu nh\u1eadp v\u00e0 chi ph\u00ed ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb m\u00ecnh. C\u01a1 s\u1edf kinh doanh n\u00e0y s\u1eed d\u1ee5ng t\u00ean c\u1ee7a li\u00ean doanh trong c\u00e1c h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch kinh t\u1ebf v\u00e0 huy \u0111\u1ed9ng ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh ph\u1ee5c v\u1ee5 cho c\u00e1c m\u1ee5c \u0111\u00edch c\u1ee7a li\u00ean doanh. M\u1ed7i b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh c\u00f3 quy\u1ec1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ed9t ph\u1ea7n k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 s\u1edf kinh doanh ho\u1eb7c \u0111\u01b0\u1ee3c chia s\u1ea3n ph\u1ea9m c\u1ee7a li\u00ean doanh theo th\u1ecfa thu\u1eadn c\u1ee7a h\u1ee3p \u0111\u1ed3ng li\u00ean doanh.<\/li>\n
                      3. V\u00ed d\u1ee5 m\u1ed9t c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t:<\/li>\n<\/ol>\n

                        (a) Hai \u0111\u01a1n v\u1ecb trong n\u01b0\u1edbc h\u1ee3p t\u00e1c b\u1eb1ng c\u00e1ch g\u00f3p v\u1ed1n th\u00e0nh l\u1eadp m\u1ed9t c\u01a1 s\u1edf kinh doanh m\u1edbi do hai \u0111\u01a1n v\u1ecb \u0111\u00f3 \u0111\u1ed3ng ki\u1ec3m so\u00e1t \u0111\u1ec3 kinh doanh trong m\u1ed9t ng\u00e0nh ngh\u1ec1 n\u00e0o \u0111\u00f3;<\/p>\n

                        (b) M\u1ed9t \u0111\u01a1n v\u1ecb \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i c\u00f9ng g\u00f3p v\u1ed1n v\u1edbi m\u1ed9t \u0111\u01a1n v\u1ecb \u1edf n\u01b0\u1edbc \u0111\u00f3 \u0111\u1ec3 th\u00e0nh l\u1eadp m\u1ed9t c\u01a1 s\u1edf kinh doanh m\u1edbi do hai \u0111\u01a1n v\u1ecb n\u00e0y \u0111\u1ed3ng ki\u1ec3m so\u00e1t;<\/p>\n

                        (c) M\u1ed9t \u0111\u01a1n v\u1ecb n\u01b0\u1edbc ngo\u00e0i \u0111\u1ea7u t\u01b0 v\u00e0o trong n\u01b0\u1edbc c\u00f9ng g\u00f3p v\u1ed1n v\u1edbi m\u1ed9t \u0111\u01a1n v\u1ecb trong n\u01b0\u1edbc \u0111\u1ec3 th\u00e0nh l\u1eadp m\u1ed9t c\u01a1 s\u1edf kinh doanh m\u1edbi do hai \u0111\u01a1n v\u1ecb n\u00e0y \u0111\u1ed3ng ki\u1ec3m so\u00e1t.<\/p>\n

                          \n
                        1. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t v\u1ec1 b\u1ea3n ch\u1ea5t gi\u1ed1ng nh\u01b0 c\u00e1c h\u00ecnh th\u1ee9c li\u00ean doanh ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t ho\u1eb7c t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t. V\u00ed d\u1ee5: c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh c\u00f3 th\u1ec3 chuy\u1ec3n giao m\u1ed9t t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t, nh\u01b0 \u1ed1ng d\u1eabn d\u1ea7u, v\u00e0o c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t v\u00ec c\u00e1c m\u1ee5c \u0111\u00edch kh\u00e1c nhau. T\u01b0\u01a1ng t\u1ef1 nh\u01b0 v\u1eady, c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh c\u00f3 th\u1ec3 \u0111\u00f3ng g\u00f3p v\u00e0o c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t m\u1ed9t s\u1ed1 t\u00e0i s\u1ea3n m\u00e0 c\u00e1c t\u00e0i s\u1ea3n n\u00e0y s\u1ebd ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh chung. M\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t c\u00f3 th\u1ec3 l\u00e0 vi\u1ec7c th\u00e0nh l\u1eadp m\u1ed9t c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t \u0111\u1ec3 th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng nh\u01b0 thi\u1ebft k\u1ebf m\u1eabu m\u00e3, nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng ti\u00eau th\u1ee5, d\u1ecbch v\u1ee5 sau b\u00e1n h\u00e0ng.<\/li>\n
                        2. C\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t ph\u1ea3i t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n ri\u00eang nh\u01b0 c\u00e1c doanh nghi\u1ec7p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u1ec1 k\u1ebf to\u00e1n.<\/li>\n
                        3. C\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh g\u00f3p v\u1ed1n b\u1eb1ng ti\u1ec1n ho\u1eb7c b\u1eb1ng c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c v\u00e0o li\u00ean doanh. Ph\u1ea7n v\u1ed1n g\u00f3p n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c ghi s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0 m\u1ed9t kho\u1ea3n m\u1ee5c \u0111\u1ea7u t\u01b0 v\u00e0o c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t.<\/li>\n<\/ol>\n

                          B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang c\u1ee7a b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh<\/strong><\/p>\n

                            \n
                          1. B\u00ean g\u00f3p v\u1ed1n li\u00ean doanh l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y kho\u1ea3n v\u1ed1n g\u00f3p li\u00ean doanh tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang theo ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 g\u1ed1c.<\/li>\n<\/ol>\n

                            B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh<\/strong><\/p>\n

                              \n
                            1. N\u1ebfu b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t th\u00ec trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t ph\u1ea3i b\u00e1o c\u00e1o ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a m\u00ecnh v\u00e0o c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t theo ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/li>\n
                            2. B\u00ean g\u00f3p v\u1ed1n li\u00ean doanh ng\u1eebng s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu k\u1ec3 t\u1eeb ng\u00e0y b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh k\u1ebft th\u00fac quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t ho\u1eb7c kh\u00f4ng c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t.<\/li>\n<\/ol>\n

                              Tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i tr\u1eeb \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/p>\n

                                \n
                              1. B\u00ean g\u00f3p v\u1ed1n li\u00ean doanh ph\u1ea3i h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n v\u1ed1n g\u00f3p sau \u0111\u00e2y theo ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 g\u1ed1c:<\/li>\n<\/ol>\n

                                (a) Kho\u1ea3n v\u1ed1n g\u00f3p v\u00e0o c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c mua v\u00e0 gi\u1eef l\u1ea1i \u0111\u1ec3 b\u00e1n trong t\u01b0\u01a1ng lai g\u1ea7n (d\u01b0\u1edbi 12 th\u00e1ng); v\u00e0<\/p>\n

                                (b) Kho\u1ea3n v\u1ed1n g\u00f3p v\u00e0o c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng trong \u0111i\u1ec1u ki\u1ec7n c\u00f3 nhi\u1ec1u h\u1ea1n ch\u1ebf kh\u1eaft khe l\u00e2u d\u00e0i l\u00e0m gi\u1ea3m \u0111\u00e1ng k\u1ec3 kh\u1ea3 n\u0103ng chuy\u1ec3n v\u1ed1n v\u1ec1 b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh.<\/p>\n

                                  \n
                                1. Vi\u1ec7c s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd n\u1ebfu ph\u1ea7n v\u1ed1n g\u00f3p v\u00e0o c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c mua v\u00e0 gi\u1eef l\u1ea1i \u0111\u1ec3 b\u00e1n trong kho\u1ea3ng th\u1eddi gian d\u01b0\u1edbi 12 th\u00e1ng. \u0110i\u1ec1u n\u00e0y c\u0169ng kh\u00f4ng h\u1ee3p l\u00fd khi c\u01a1 s\u1edf kinh doanh ho\u1ea1t \u0111\u1ed9ng trong \u0111i\u1ec1u ki\u1ec7n c\u00f3 nhi\u1ec1u h\u1ea1n ch\u1ebf kh\u1eaft khe l\u00e2u d\u00e0i l\u00e0m gi\u1ea3m \u0111\u00e1ng k\u1ec3 kh\u1ea3 n\u0103ng chuy\u1ec3n v\u1ed1n v\u1ec1 b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh.<\/li>\n
                                2. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t tr\u1edf th\u00e0nh c\u00f4ng ty con c\u1ee7a m\u1ed9t b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh, th\u00ec b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh n\u00e0y ph\u1ea3i h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n v\u1ed1n g\u00f3p li\u00ean doanh c\u1ee7a m\u00ecnh theo quy \u0111\u1ecbnh t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 25 \u201cB\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t v\u00e0 k\u1ebf to\u00e1n kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con\u201d.<\/li>\n<\/ol>\n

                                  Nghi\u1ec7p v\u1ee5 giao d\u1ecbch gi\u1eefa b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh v\u00e0 li\u00ean doanh<\/strong><\/p>\n

                                    \n
                                  1. Tr\u01b0\u1eddng h\u1ee3p b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n v\u00e0o li\u00ean doanh th\u00ec vi\u1ec7c h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n l\u00e3i hay l\u1ed7 t\u1eeb nghi\u1ec7p v\u1ee5 giao d\u1ecbch n\u00e0y ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u01b0\u1ee3c b\u1ea3n ch\u1ea5t c\u1ee7a n\u00f3.<\/li>\n<\/ol>\n

                                    N\u1ebfu b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh \u0111\u00e3 chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n th\u00ec b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh ch\u1ec9 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n ph\u1ea7n l\u00e3i ho\u1eb7c l\u1ed7 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng cho ph\u1ea7n l\u1ee3i \u00edch c\u1ee7a c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh kh\u00e1c.<\/p>\n

                                    B\u00ean g\u00f3p v\u1ed1n li\u00ean doanh ph\u1ea3i h\u1ea1ch to\u00e1n to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb b\u1ea5t k\u1ef3 kho\u1ea3n l\u1ed7 n\u00e0o n\u1ebfu vi\u1ec7c g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u1edbi gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u1ee7a t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng ho\u1eb7c gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n

                                      \n
                                    1. Tr\u01b0\u1eddng h\u1ee3p b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh b\u00e1n t\u00e0i s\u1ea3n cho li\u00ean doanh th\u00ec vi\u1ec7c h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n l\u00e3i hay l\u1ed7 t\u1eeb nghi\u1ec7p v\u1ee5 giao d\u1ecbch n\u00e0y ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u01b0\u1ee3c b\u1ea3n ch\u1ea5t c\u1ee7a n\u00f3.<\/li>\n<\/ol>\n

                                      N\u1ebfu b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh \u0111\u00e3 chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n v\u00e0 t\u00e0i s\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c li\u00ean doanh gi\u1eef l\u1ea1i ch\u01b0a b\u00e1n cho b\u00ean th\u1ee9 ba \u0111\u1ed9c l\u1eadp th\u00ec b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh ch\u1ec9 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n ph\u1ea7n l\u00e3i ho\u1eb7c l\u1ed7 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng cho ph\u1ea7n l\u1ee3i \u00edch c\u1ee7a c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh kh\u00e1c.<\/p>\n

                                      N\u1ebfu li\u00ean doanh b\u00e1n t\u00e0i s\u1ea3n n\u00e0y cho b\u00ean th\u1ee9 ba \u0111\u1ed9c l\u1eadp th\u00ec b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh \u0111\u01b0\u1ee3c ghi nh\u1eadn ph\u1ea7n l\u00e3i, l\u1ed7 th\u1ef1c t\u1ebf ph\u00e1t sinh t\u1eeb nghi\u1ec7p v\u1ee5 b\u00e1n t\u00e0i s\u1ea3n cho li\u00ean doanh.<\/p>\n

                                      B\u00ean g\u00f3p v\u1ed1n li\u00ean doanh ph\u1ea3i h\u1ea1ch to\u00e1n to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb b\u1ea5t k\u1ef3 kho\u1ea3n l\u1ed7 n\u00e0o n\u1ebfu vi\u1ec7c b\u00e1n t\u00e0i s\u1ea3n cho li\u00ean doanh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u1edbi gi\u00e1 th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u1ee7a t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng ho\u1eb7c gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n

                                        \n
                                      1. Tr\u01b0\u1eddng h\u1ee3p b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh mua t\u00e0i s\u1ea3n c\u1ee7a li\u00ean doanh th\u00ec vi\u1ec7c h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n l\u00e3i hay l\u1ed7 t\u1eeb nghi\u1ec7p v\u1ee5 giao d\u1ecbch n\u00e0y ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u01b0\u1ee3c b\u1ea3n ch\u1ea5t c\u1ee7a nghi\u1ec7p v\u1ee5 \u0111\u00f3.<\/li>\n<\/ol>\n

                                        N\u1ebfu b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh mua t\u00e0i s\u1ea3n c\u1ee7a li\u00ean doanh v\u00e0 ch\u01b0a b\u00e1n l\u1ea1i t\u00e0i s\u1ea3n n\u00e0y cho m\u1ed9t b\u00ean th\u1ee9 ba \u0111\u1ed9c l\u1eadp th\u00ec b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh \u0111\u00f3 kh\u00f4ng ph\u1ea3i h\u1ea1ch to\u00e1n ph\u1ea7n l\u00e3i c\u1ee7a m\u00ecnh trong li\u00ean doanh thu \u0111\u01b0\u1ee3c t\u1eeb giao d\u1ecbch n\u00e0y.<\/p>\n

                                        N\u1ebfu b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh b\u00e1n t\u00e0i s\u1ea3n cho m\u1ed9t b\u00ean th\u1ee9 ba \u0111\u1ed9c l\u1eadp th\u00ec \u0111\u01b0\u1ee3c ghi nh\u1eadn ph\u1ea7n l\u00e3i th\u1ef1c t\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi l\u1ee3i \u00edch c\u1ee7a m\u00ecnh trong li\u00ean doanh.<\/p>\n

                                        B\u00ean g\u00f3p v\u1ed1n li\u00ean doanh ph\u1ea3i h\u1ea1ch to\u00e1n ph\u1ea7n l\u1ed7 c\u1ee7a m\u00ecnh trong li\u00ean doanh ph\u00e1t sinh t\u1eeb giao d\u1ecbch n\u00e0y theo ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n ph\u1ea7n l\u00e3i tr\u00ecnh b\u00e0y \u1edf \u0111o\u1ea1n n\u00e0y, tr\u1eeb khi c\u00e1c kho\u1ea3n l\u1ed7 n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay do gi\u00e1 mua th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u1ee7a t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng ho\u1eb7c gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n

                                        B\u00e1o c\u00e1o ph\u1ea7n v\u1ed1n g\u00f3p li\u00ean doanh trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0<\/strong><\/p>\n

                                          \n
                                        1. Nh\u00e0 \u0111\u1ea7u t\u01b0 trong li\u00ean doanh nh\u01b0ng kh\u00f4ng c\u00f3 quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t, ph\u1ea3i h\u1ea1ch to\u00e1n ph\u1ea7n v\u1ed1n g\u00f3p li\u00ean doanh tu\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cC\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh\u201d. Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 trong li\u00ean doanh th\u00ec \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 07 \u201cK\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft\u201d.<\/li>\n<\/ol>\n

                                          Tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/p>\n

                                            \n
                                          1. B\u00ean g\u00f3p v\u1ed1n li\u00ean doanh ph\u1ea3i tr\u00ecnh b\u00e0y t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eabu nhi\u00ean, tr\u1eeb khi kh\u1ea3 n\u0103ng l\u1ed7 l\u00e0 th\u1ea5p v\u00e0 t\u1ed3n t\u1ea1i bi\u1ec7t l\u1eadp v\u1edbi gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eabu nhi\u00ean kh\u00e1c, nh\u01b0 sau:<\/li>\n<\/ol>\n

                                            (a) B\u1ea5t k\u1ef3 kho\u1ea3n n\u1ee3 ng\u1eabu nhi\u00ean m\u00e0 b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh ph\u1ea3i g\u00e1nh ch\u1ecbu li\u00ean quan \u0111\u1ebfn ph\u1ea7n v\u1ed1n c\u1ee7a b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh g\u00f3p v\u00e0o li\u00ean doanh v\u00e0 ph\u1ea7n m\u00e0 b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh c\u00f9ng ph\u1ea3i g\u00e1nh ch\u1ecbu v\u1edbi c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh kh\u00e1c t\u1eeb m\u1ed7i kho\u1ea3n n\u1ee3 ng\u1eabu nhi\u00ean;<\/p>\n

                                            (b) Ph\u1ea7n c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eabu nhi\u00ean c\u1ee7a li\u00ean doanh m\u00e0 b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m m\u1ed9t c\u00e1ch ng\u1eabu nhi\u00ean;<\/p>\n

                                            (c) C\u00e1c kho\u1ea3n n\u1ee3 ng\u1eabu nhi\u00ean ph\u00e1t sinh do b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m m\u1ed9t c\u00e1ch ng\u1eabu nhi\u00ean \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 c\u1ee7a c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh kh\u00e1c trong li\u00ean doanh.<\/p>\n

                                              \n
                                            1. B\u00ean g\u00f3p v\u1ed1n li\u00ean doanh ph\u1ea3i tr\u00ecnh b\u00e0y ri\u00eang bi\u1ec7t t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n cam k\u1ebft sau \u0111\u00e2y theo ph\u1ea7n v\u1ed1n g\u00f3p v\u00e0o li\u00ean doanh c\u1ee7a b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh v\u1edbi c\u00e1c kho\u1ea3n cam k\u1ebft kh\u00e1c:<\/li>\n<\/ol>\n

                                              (a) B\u1ea5t k\u1ef3 kho\u1ea3n cam k\u1ebft v\u1ec1 ti\u1ec1n v\u1ed1n n\u00e0o c\u1ee7a b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh li\u00ean quan \u0111\u1ebfn ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a h\u1ecd trong li\u00ean doanh v\u00e0 ph\u1ea7n b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh ph\u1ea3i g\u00e1nh ch\u1ecbu trong cam k\u1ebft v\u1ec1 ti\u1ec1n v\u1ed1n v\u1edbi c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh kh\u00e1c;<\/p>\n

                                              (b) Ph\u1ea7n cam k\u1ebft v\u1ec1 ti\u1ec1n v\u1ed1n c\u1ee7a b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh trong li\u00ean doanh.<\/p>\n

                                                \n
                                              1. B\u00ean g\u00f3p v\u1ed1n li\u00ean doanh ph\u1ea3i tr\u00ecnh b\u00e0y chi ti\u1ebft c\u00e1c kho\u1ea3n v\u1ed1n g\u00f3p trong c\u00e1c li\u00ean doanh quan tr\u1ecdng m\u00e0 b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh tham gia.<\/li>\n
                                              2. B\u00ean g\u00f3p v\u1ed1n li\u00ean doanh kh\u00f4ng l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t, v\u00ec kh\u00f4ng c\u00f3 c\u00e1c c\u00f4ng ty con m\u00e0 ph\u1ea3i tr\u00ecnh b\u00e0y c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh theo y\u00eau c\u1ea7u quy \u0111\u1ecbnh \u1edf \u0111o\u1ea1n 35, 36 v\u00e0 37.<\/li>\n
                                              3. B\u00ean g\u00f3p v\u1ed1n li\u00ean doanh kh\u00f4ng c\u00f3 c\u00f4ng ty con kh\u00f4ng l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t v\u00e0 ph\u1ea3i cung c\u1ea5p c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn kho\u1ea3n v\u1ed1n g\u00f3p c\u1ee7a h\u1ecd trong li\u00ean doanh nh\u01b0 nh\u1eefng b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh c\u00f3 c\u00f4ng ty con.\/.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

                                                CHU\u1ea8N M\u1ef0C S\u1ed0 08 TH\u00d4NG TIN T\u00c0I CH\u00cdNH V\u1ec0 NH\u1eeeNG KHO\u1ea2N V\u1ed0N G\u00d3P LI\u00caN DOANH (Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 234\/2003\/Q\u0110-BTC ng\u00e0y 30 th\u00e1ng 12 n\u0103m 2003 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh) QUY \u0110\u1ecaNH CHUNG M\u1ee5c \u0111\u00edch c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y l\u00e0 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1c nguy\u00ean t\u1eafc..<\/p>\n","protected":false},"author":28,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31885"}],"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=31885"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31885\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31885"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31885"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}