{"id":8741,"date":"2023-11-27T13:22:40","date_gmt":"2023-11-27T06:22:40","guid":{"rendered":"https:\/\/fts.com.vn\/?p=8741"},"modified":"2025-11-10T15:14:57","modified_gmt":"2025-11-10T08:14:57","slug":"chuyen-gia-va-rui-ro-ve-chuyen-gia","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/chuyen-gia-va-rui-ro-ve-chuyen-gia\/","title":{"rendered":"Chuy\u1ec3n gi\u00e1 v\u00e0 r\u1ee7i ro v\u1ec1 chuy\u1ec3n gi\u00e1?"},"content":{"rendered":"

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Chuy\u1ec3n gi\u00e1 l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m quen thu\u1ed9c trong kinh doanh qu\u1ed1c t\u1ebf, nh\u01b0ng c\u0169ng l\u00e0 v\u1ea5n \u0111\u1ec1 nan gi\u1ea3i \u0111\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 daonh nghi\u1ec7p. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u1ea3i th\u00edch cho b\u1ea1n chuy\u1ec3n gi\u00e1 l\u00e0 g\u00ec,m\u1ee5c \u0111\u00edch chuy\u1ec3n gi\u00e1, t\u00e1c h\u1ea1i c\u1ee7a chuy\u1ec3n gi\u00e1 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p v\u00e0 quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o chuy\u1ec3n gi\u00e1?<\/span><\/em><\/p>\n

1.Chuy\u1ec3n gi\u00e1 l\u00e0 g\u00ec?<\/strong><\/h4>\n

Chuy\u1ec3n gi\u00e1 (Transfer Pricing)\u00a0 l\u00e0 vi\u1ec7c thi\u1ebft l\u1eadp gi\u00e1 giao d\u1ecbch cho c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n ho\u1eb7c kho\u1ea3n vay gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c c\u00f9ng m\u00f4t t\u1eadp \u0111o\u00e0n kinh doanh. M\u1ee5c \u0111\u00edch c\u1ee7a chuy\u1ec3n gi\u00e1 c\u00f3 th\u1ec3 l\u00e0 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn, \u0111i\u1ec1u ti\u1ebft d\u00f2ng ti\u1ec1n, ph\u00e2n b\u1ed5 chi ph\u00ed ho\u1eb7c tr\u00e1nh r\u1ee7i ro. C\u00e1c h\u00ecnh th\u1ee9c chuy\u1ec3n gi\u00e1 th\u01b0\u1eddng g\u1eb7p l\u00e0 chuy\u1ec3n gi\u00e1 th\u00f4ng qua gi\u00e1 mua b\u00e1n n\u1ed9i b\u1ed9, chuy\u1ec7n gi\u00e1 th\u00f4ng qua c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng ch\u00ednh th\u1ee9c v\u00e0 chuy\u1ec3n gi\u00e1 th\u00f4ng qua c\u00e1c kho\u1ea3n cho vay kh\u00f4ng l\u00e3i su\u1ea5t.\u00a0<\/span><\/p>\n

\"Hire<\/p>\n

2. M\u1ee5c \u0111\u00edch:<\/strong><\/h4>\n

C\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n chuy\u1ec3n gi\u00e1 v\u00ec nhi\u1ec1u \u0111\u1ed9ng c\u01a1 kh\u00e1c nhau nh\u01b0ng m\u1ee5c \u0111\u00edch cu\u1ed1i c\u00f9ng l\u00e0 \u0111\u1ec3 mnag l\u1ea1i l\u1ee3 \u00edch cho t\u1eadp \u0111o\u00e0n.\u00a0<\/span><\/p>\n

C\u00e1c \u0111\u1ed9ng c\u01a1 d\u1eabn \u0111\u1ebfn h\u00e0nh vi chuy\u1ec3n gi\u00e1 c\u1ee7a doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u00e0:<\/span><\/p>\n

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  • Ch\u00eanh l\u1ec7ch v\u1ec1 thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p gi\u1eefa c\u00e1c qu\u1ed1c gia, thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u<\/span><\/li>\n
  • S\u1ef1 bi\u1ebfn \u0111\u1ed9ng v\u1ec1 ti\u1ec1n t\u1ec7 v\u00e0 l\u1ea1m ph\u00e1t\u00a0<\/span><\/li>\n
  • Ch\u00eanh l\u1ec7ch t\u1ec9 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/span><\/li>\n
  • Quy \u0111\u1ecbnh c\u1ee7a ch\u00ednh ph\u1ee7 c\u00e1c n\u01b0\u1edbc trong vi\u1ec7c h\u1ea1n ch\u1ebf chuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i, h\u1ea1n ch\u1ebf nh\u1eadp kh\u1ea9u<\/span><\/li>\n
  • Duy tr\u00ec v\u1ecb tr\u00ed c\u1ea1nh tranh c\u1ee7a doanh nghi\u1ec7p li\u00ean k\u1ebft\u2026<\/span><\/li>\n<\/ul>\n

    3. H\u00ecnh th\u1ee9c chuy\u1ec3n gi\u00e1:<\/strong><\/h4>\n

    Chuy\u1ec3n gi\u00e1 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u01b0\u1edbi nhi\u1ec1u h\u00ecnh th\u1ee9c kh\u00e1c nhau:<\/b><\/p>\n

      \n
    • Mua b\u00e1n t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh (h\u00e0ng t\u1ed3n kho, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb\u2026) v\u00e0 chuy\u1ec3n giao t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u1edbi m\u1ee9c gi\u00e1 cao h\u01a1n ho\u1eb7c th\u1ea5p h\u01a1n gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/span><\/li>\n
    • T\u00ednh chi ph\u00ed qu\u1ea3n l\u00fd cho c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean nh\u01b0ng th\u1ef1c ch\u1ea5t kh\u00f4ng mang l\u1ea1i l\u1ee3i \u00edch t\u01b0\u01a1ng \u0111\u01b0\u01a1ng cho \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean\u00a0<\/span><\/li>\n
    • Cho vay v\u1edbi m\u1ee9c l\u00e3i su\u1ea5t cao h\u01a1n ho\u1eb7c th\u1ea5p h\u01a1n m\u1ee9c l\u00e3i su\u1ea5t vay t\u1eeb b\u00ean \u0111\u1ed9c l\u1eadp\u2026<\/span><\/li>\n<\/ul>\n

      4. T\u00e1c h\u1ea1i c\u1ee7a vi\u1ec7c chuy\u1ec3n gi\u00e1 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p:<\/strong><\/h4>\n

      \"Buy<\/p>\n

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      • B\u1ecb ph\u1ea1t v\u1ec1 thu\u1ebf:<\/span><\/li>\n<\/ul>\n

        Vi\u1ec7c chuy\u1ec3n gi\u00e1 c\u00f3 th\u1ec3 b\u1ecb coi l\u00e0 h\u00e0nh vi tr\u1ed1n thu\u1ebf ho\u1eb7c gian l\u1eadn thu\u1ebf n\u1ebfu vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 chuy\u1ec3n gi\u00e1. C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 y\u00eau c\u1ea7u doanh nghi\u1ec7p cung c\u1ea5p b\u00e1o c\u00e1o chuy\u1ec3n gi\u00e1, ki\u1ec3m tra v\u00e0 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch n\u1ed9i b\u1ed9 d\u1ec3 t\u00ednh to\u00e1n l\u1ea1i thu\u1ebf ph\u1ea3i n\u1ed9p.\u00a0<\/span><\/p>\n

          \n
        • B\u1ecb thanh tra thu\u1ebf:<\/span><\/li>\n<\/ul>\n

          Vi\u1ec7c chuy\u1ec3n gi\u00e1 c\u00f3 th\u1ec3 l\u00e0m t\u0103ng nguy c\u01a1 b\u1ecb thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u1eefng doanh nghi\u1ec7p c\u00f3 quy m\u00f4 l\u1edbn, ho\u1ea1t \u0111\u1ed9ng qu\u1ed1c t\u1ebf v\u00e0 c\u00f3 nhi\u1ec1u gioa d\u1ecbch n\u1ed9i b\u1ed9. Vi\u1ec7c thanh tra thu\u1ebf c\u00f3 th\u1ec3 g\u00e2y ra nhi\u1ec1u phi\u1ec1n to\u00e1i, chi ph\u00ed v\u00e0 th\u1eddi gian cho doanh nghi\u1ec7p, c\u0169ng nh\u01b0 \u1ea3nh h\u01b0\u1edfng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn uy t\u00edn v\u00e0 ni\u1ec1m tin c\u1ee7a kh\u00e1ch h\u00e0ng.\u00a0<\/span><\/p>\n

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          • M\u1ea5t uy t\u00edn, l\u00e0m gi\u1ea3m hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.\u00a0<\/span><\/li>\n<\/ul>\n

            Vi\u1ec7c chuy\u1ec3n gi\u00e1 c\u00f3 th\u1ec3 l\u00e0m m\u1ea5t uy t\u00edn c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc d\u01b0 lu\u1eadn, c\u01a1 quan ch\u1ee9c n\u0103ng v\u00e0 c\u00e1 b\u00ean li\u00ean quan. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 g\u00e2y ra nh\u1eefng h\u1eadu qu\u1ea3 ti\u00eau c\u1ef1c nh\u01b0 b\u1ecb t\u1ea9y chay, b\u1ecb ki\u1ec7n t\u1ee5ng, b\u1ecb c\u1eaft \u0111\u1ee9t h\u1ee3p \u0111\u1ed3ng ho\u1eb7c b\u1ecb t\u1eeb ch\u1ed1i h\u1ee3p t\u00e1c. H\u01a1n n\u1eefa, vi\u1ec7c chuy\u1ec3n gi\u00e1 c\u00f3 th\u1ec3 l\u00e0m gi\u1ea3m hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ea3u doanh nghi\u1ec7p, khi\u1ebfn cho c\u00e1c \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f2n khuy\u1ebfn kh\u00edch c\u1ea3i ti\u1ebfn, ti\u1ebft ki\u1ec7m chi ph\u00ed ho\u1eb7c t\u0103ng doanh s\u1ed1.\u00a0<\/span><\/p>\n

            Ngo\u00e0i ra:<\/em><\/strong><\/p>\n

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            • Th\u1ea5t thu v\u1ec1 thu\u1ebf:<\/span><\/li>\n<\/ul>\n

              Ch\u00ednh ph\u1ee7 b\u1ecb gi\u1ea3m thu cho ng\u00e2n s\u00e1ch t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng thu thu\u1ebf li\u00ean quan \u0111\u1ebfn thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf nh\u00e0 th\u1ea7u<\/span><\/p>\n

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              • Kh\u00f3 kh\u0103n trong v\u1ea5n \u0111\u1ec1 thanh tra, ki\u1ec3m tra v\u00e0 \u0111\u00e1nh gi\u00e1 doanh nghi\u1ec7p:\u00a0<\/span><\/li>\n<\/ul>\n

                Chuy\u1ec3n gi\u00e1 l\u00e0m sai l\u1ec7ch k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c doanh nghi\u1ec7p<\/span><\/p>\n

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                • Th\u1ecb tr\u01b0\u1eddng b\u1ecb \u0111\u1ed9c quy\u1ec1n:<\/span><\/li>\n<\/ul>\n

                  Chi\u1ebfn l\u01b0\u1ee3c chuy\u1ec3n gi\u00e1 c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng b\u1edfi c\u00e1c c\u00f4ng ty \u0111a qu\u1ed1c gia \u0111\u1ec1 b\u1ea3o v\u1ec7 v\u1ecb tr\u00ed \u0111\u1ed9c quy\u1ec1n trong vi\u1ec7c cung c\u1ea5p h\u00e0ng h\u00f3a. \u0110i\u1ec1u n\u00e0y th\u01b0\u1eddng x\u1ea3y ra trong tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty con t\u1ea1i n\u01b0\u1edbc ngo\u00e0i c\u1ea7n s\u1ef1 b\u1ea3o tr\u1ee3 t\u1eeb c\u00f4ng ty m\u1eb9. V\u00ec th\u1ebf, c\u00f4ng ty m\u1eb9 c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng c\u01a1 ch\u1ebf chuy\u1ec3n gi\u00e1 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ed9c quy\u1ec1n c\u1ee7a c\u00f4ng ty con trong vi\u1ec7c cung c\u1ea5p h\u00e0ng h\u00f3a.\u00a0<\/span><\/p>\n

                  5. B\u00e1o c\u00e1o chuy\u1ec3n gi\u00e1:<\/strong><\/h4>\n

                  \"Martin<\/p>\n

                  5.1. Quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o chuy\u1ec3n gi\u00e1:\u00a0<\/strong><\/p>\n

                  B\u01b0\u1edbc 1: \u0110\u00e1nh gi\u00e1 r\u1ee7i ro:<\/strong><\/p>\n

                  Tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o chuy\u1ec3n gi\u00e1, c\u00e1c doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i \u0111\u00e1nh gi\u00e1 r\u1ee7i ro c\u1ee7a c\u00e1c giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i n\u00e0y. \u0110\u00e1nh gi\u00e1 r\u1ee7i ro n\u00e0y s\u1ebd gi\u00fap cho c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nh\u1eefng \u0111i\u1ec3m y\u1ebfu trong qu\u00e1 tr\u00ecnh chuy\u1ec3n gi\u00e1 v\u00e0 \u0111\u01b0a ra bi\u1ec7n ph\u00e1p ph\u00f2ng ng\u1eeba.\u00a0<\/span><\/p>\n

                  B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh ph\u1ea1m vi c\u1ee7a b\u00e1o c\u00e1o chuy\u1ec3n gi\u00e1:<\/strong><\/p>\n

                  C\u00e1c doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi c\u1ee7a b\u00e1o c\u00e1o chuy\u1ec3n gi\u00e1, t\u1ee9c l\u00e0 c\u00e1c giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i n\u00e0o s\u1ebd \u0111\u01b0\u1ee3c bao g\u1ed3m trong b\u00e1o c\u00e1o n\u00e0y. Th\u00f4ng th\u01b0\u1eddng, c\u00e1c giao d\u1ecbch c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn h\u01a1n m\u1ed9t s\u1ed1 ng\u01b0\u1ee1ng nh\u1ea5t \u0111\u1ecbnh s\u1ebd \u0111\u01b0\u1ee3c bao g\u1ed3m trong b\u00e1o c\u00e1o chuy\u1ec3n gi\u00e1.\u00a0<\/span><\/p>\n

                  B\u01b0\u1edbc 3: X\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh to\u00e1n:<\/strong><\/p>\n

                  C\u00e1c doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh to\u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i. C\u00f3 nhi\u1ec1u ph\u01b0\u01a1ng ph\u00e1p t\u00ednh to\u00e1n kh\u00e1c nhau, t\u00f9y thu\u1ed9c v\u00e0o t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.\u00a0<\/span><\/p>\n

                  B\u01b0\u1edbc 4: Thu th\u1eadp th\u00f4ng tin:<\/strong><\/p>\n

                  C\u00e1c doanh nghi\u1ec7p c\u1ea7n thu th\u1eadp th\u00f4ng tin v\u1ec1 c\u00e1c giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o chuy\u1ec3n gi\u00e1. Th\u00f4ng tin n\u00e0y bao g\u1ed3m c\u00e1c h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch n\u00e0y.\u00a0<\/span><\/p>\n

                  B\u01b0\u1edbc 5: L\u1eadp b\u00e1o c\u00e1o:<\/strong><\/p>\n

                  Sau khi \u0111\u00e3 thu th\u1ead \u0111\u01b0\u1ee3c \u0111\u1ee7 th\u00f4ng tin, c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1eadp b\u00e1o c\u00e1o chuy\u1ec3n gi\u00e1. B\u00e1o c\u00e1o n\u00e0y c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 \u0111\u01b0\u1ee3c l\u1eadp ra m\u1ed9t c\u00e1ch minh b\u1ea1ch v\u00e0 ch\u00ednh x\u00e1c.\u00a0<\/span><\/p>\n

                  5.2. C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn b\u00e1o c\u00e1o chuy\u1ec3n gi\u00e1:<\/strong><\/p>\n

                  C\u00f3 nhi\u1ec1u y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn b\u00e1o c\u00e1o chuy\u1ec3n gi\u00e1, trong \u0111\u00f3 c\u00f3 c\u00e1c y\u1ebfu t\u1ed1 sau:<\/span><\/p>\n

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                  • Thay \u0111\u1ed5i trong chi\u1ebfn l\u01b0\u1ee3c kinh doanh c\u1ea3u doanh nghi\u1ec7p.<\/span><\/li>\n
                  • Thay \u0111\u1ed5i trong c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/li>\n
                  • Thay \u0111\u1ed5i trong quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n
                  • Thay \u0111\u1ed5i trong t\u00ecnh h\u00ecnh kinh t\u1ebf v\u00e0 th\u1ecb tr\u01b0\u1eddng.<\/span><\/li>\n<\/ul>\n

                    B\u00e1o c\u00e1o chuy\u1ec3n gi\u00e1 l\u00e0 m\u1ed9t y\u00eau c\u1ea7u quan tr\u1ecdng c\u1ea3u c\u00e1c doanh nghi\u1ec7p khi ho\u1ea1t \u0111\u1ed9ng tr\u00ean th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf. Vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap c\u00e1c doanh nghi\u1ec7p tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n gi\u00fap cho vi\u1ec7c ki\u00eam so\u00e1t v\u00e0 qu\u1ea3n l\u00fd c\u00e1c giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i d\u01b0\u1ee3c hi\u1ec7u qu\u1ea3 h\u01a1n.<\/span><\/em><\/p>\n

                    6. T\u0103ng c\u01b0\u1eddng ki\u1ec3m so\u00e1t chuy\u1ec3n gi\u00e1 t\u1ea1i Vi\u1ec7t Nam:<\/b><\/h4>\n

                    Trong \u0111i\u1ec1u ki\u1ec7n h\u1ed9i nh\u1eadp kinh t\u1ebf qu\u1ed1c t\u1ebf c\u1ee7a Vi\u00eat Nam hi\u1ec7n nay, v\u1ea5n \u0111\u1ec1 chuy\u1ec3n gi\u00e1 \u0111ang l\u00e0 v\u1ea5n \u0111\u1ec1 l\u1edbn \u0111\u1ed1i v\u1edbi c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc n\u00f3i chung v\u00e0 qu\u1ea3n l\u00fd thu thu\u1ebf c\u1ee7a ng\u00e0nh thu\u1ebf n\u00f3i ri\u00eang.\u00a0<\/span><\/p>\n

                    Chuy\u1ec3n gi\u00e1 l\u00e0 h\u00e0nh vi c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c ng\u0103n ch\u1eb7n k\u1ecbp th\u1eddi, \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c \u0111i\u1ec1u n\u00e0y, ch\u00fang ta c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ed3ng b\u1ed9 v\u00e0 ph\u00f9 h\u1ee3p c\u00e1c gi\u1ea3i ph\u00e1p sau:<\/span><\/p>\n

                      \n
                    • Ho\u00e0n thi\u1ec7n c\u01a1 s\u1edf ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn ch\u1ed1ng chuy\u00ean gi\u00e1, ti\u1ebfn \u0111\u1ebfn ban h\u00e0nh b\u1ed9 lu\u1eadt ri\u00eang v\u1ec1 ch\u1ed1ng chuy\u1ec3n gi\u00e1.\u00a0<\/span><\/li>\n
                    • Th\u1eaft ch\u1eb7t c\u00e1c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf, h\u1ea1n ch\u1ebf \u00e1p d\u1ee5ng c\u00e1c ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i trong \u01b0u \u0111\u00e3i thu\u1ebf.<\/span><\/li>\n
                    • Ho\u00e0n thi\u1ec7n c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 c\u00e1c c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p n\u1ed9p thu\u1ebf \u0111\u1ec3 gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd c\u00e1c bi\u1ebfn \u0111\u1ed9ng v\u1ec1 doanh thu c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/li>\n
                    • Ph\u00f2ng Thanh tra gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u00e3 \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c Thu\u1ebf l\u1eadp n\u00ean c\u00f9ng l\u1ef1c l\u01b0\u1ee3ng thanh tra gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ea1i 4 C\u1ee5c thu\u1ebf \u1edf TPHCM, H\u00e0 N\u1ed9i, \u0110\u1ed3ng Nai v\u00e0 B\u00ecnh D\u01b0\u01a1ng chuy\u00ean l\u00e0m nhi\u1ec7m v\u1ee5 ch\u1ed1ng chuy\u1ec3n gi\u00e1.\u00a0<\/span><\/li>\n
                    • C\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng v\u00e0 Ch\u00ednh ph\u1ee7 c\u1ea7n thu h\u1eb9p s\u1ef1 ch\u00eanh l\u1ec7ch v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf gi\u1eefa c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng, v\u00f9ng mi\u1ec1n, l\u0129nh v\u1ef1c v\u00e0 ng\u00e0nh ngh\u1ec1.\u00a0<\/span><\/li>\n
                    • T\u0103ng c\u01b0\u1eddng thanh ki\u1ec3m tra gi\u00e1 chuy\u1ec3n giao \u0111\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p, ng\u00e0nh ngh\u1ec1 c\u00f3 nhi\u1ec1u nguy c\u01a1 tr\u1ee5c l\u1ee3i t\u1eeb h\u00e0nh vi chuy\u1ec3n gi\u00e1.\u00a0<\/span><\/li>\n
                    • X\u00e2y d\u1ef1ng v\u00e0 ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u v\u1ec1 c\u00e1c doanh nghi\u1ec7p FDI<\/span><\/li>\n
                    • Ch\u00fa tr\u1ecdng vi\u1ec7c \u0111\u00e0o t\u1ea1o v\u00e0 n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng cho ngu\u1ed3n l\u1ef1c ng\u00e0nh thu\u1ebf.\u00a0<\/span><\/li>\n<\/ul>\n

                       <\/p>\n

                      K\u1ebeT LU\u1eacN:<\/b><\/p>\n

                      Chuy\u1ec3n gi\u00e1 l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m quan tr\u1ecdng trong kinh doanh qu\u1ed1c t\u1ebf, nh\u01b0ng c\u0169ng l\u00e0 m\u1ed9t v\u1ea5n \u0111\u1ec1 ph\u1ee9c t\u1ea1p v\u00e0 nh\u1ea1y c\u1ea3m \u0111\u1ed1i v\u1edbi c\u01a1 aun thu\u1ebf v\u00e0 doanh nghi\u1ec7p. Vi\u1ec7c chuy\u1ec3n gi\u00e1 c\u00f3 th\u1ec3 mang l\u1ea1i nh\u1eefng l\u1ee3i \u00edch nh\u01b0 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn, \u0111i\u1ec1u ti\u1ebft d\u00f2ng ti\u1ec1n, phan b\u1ed5 chi ph\u00ed \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro, nh\u01b0ng c\u0169ng c\u00f3 th\u1ec3 g\u00e2y ra nh\u1eefng t\u00e1c h\u1ea1i nh\u01b0 b\u1ecb ph\u1ea1t thu\u1ebf, b\u1ecb thanh tra thu\u1ebf, m\u1ea5t uy t\u00edn ho\u1eb7c l\u00e0m gi\u1ea3m hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh. Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 chuy\u1ec3n gi\u00e1 v\u00e0 l\u1eadp b\u00e1o c\u00e1o chuy\u1ec3n gi\u00e1 m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch.\u00a0<\/span><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

                        Chuy\u1ec3n gi\u00e1 l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m quen thu\u1ed9c trong kinh doanh qu\u1ed1c t\u1ebf, nh\u01b0ng c\u0169ng l\u00e0 v\u1ea5n \u0111\u1ec1 nan gi\u1ea3i \u0111\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 daonh nghi\u1ec7p. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u1ea3i th\u00edch cho b\u1ea1n chuy\u1ec3n gi\u00e1 l\u00e0 g\u00ec,m\u1ee5c \u0111\u00edch chuy\u1ec3n gi\u00e1, t\u00e1c h\u1ea1i c\u1ee7a chuy\u1ec3n gi\u00e1 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p v\u00e0 quy […]<\/p>\n","protected":false},"featured_media":13518,"template":"","article_category":[10],"class_list":["post-8741","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/8741","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13518"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8741"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8741"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}