{"id":11,"date":"2023-03-17T16:27:55","date_gmt":"2023-03-17T16:27:55","guid":{"rendered":"https:\/\/kreston.vn\/gdlk\/2023\/03\/17\/ho-so-quoc-gia\/"},"modified":"2023-03-17T16:27:55","modified_gmt":"2023-03-17T16:27:55","slug":"ho-so-quoc-gia","status":"publish","type":"post","link":"https:\/\/kreston.vn\/gdlk\/ho-so-quoc-gia\/","title":{"rendered":"H\u1ed3 s\u01a1 qu\u1ed1c gia"},"content":{"rendered":"

H\u1ed3 s\u01a1 qu\u1ed1c gia l\u00e0 g\u00ec?<\/h2>\n\n\n\n

\u201cH\u1ed3 s\u01a1 qu\u1ed1c gia\u201d, hay ti\u1ebfng Anh g\u1ecdi l\u00e0 \u201cLocal File\u201d trong c\u00e1c h\u01b0\u1edbng d\u1eabn c\u1ee7a UN v\u00e0 OECD, l\u00e0\u00a0c\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\u00a0t\u1ea1i\u00a0Ph\u1ee5 l\u1ee5c II<\/strong>\u00a0ban h\u00e0nh k\u00e8m theo\u00a0Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP.<\/p>\n\n\n\n

N\u1ed9i dung c\u1ee7a H\u1ed3 s\u01a1 qu\u1ed1c gia bao g\u1ed3m nh\u1eefng g\u00ec?<\/h2>\n\n\n\n

Theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132, H\u1ed3 s\u01a1 qu\u1ed1c gia bao g\u1ed3m c\u00e1c th\u00f4ng tin sau:<\/p>\n\n\n

\n
<\/span>1. Th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/div>
\n
\n
    \n
  • <\/i> Th\u00f4ng tin c\u01a1 c\u1ea5u qu\u1ea3n l\u00fd v\u00e0 t\u1ed5 ch\u1ee9c, bao g\u1ed3m s\u01a1 \u0111\u1ed3 t\u1ed5 ch\u1ee9c, danh s\u00e1ch, th\u00f4ng tin t\u00f3m l\u01b0\u1ee3c c\u00e1c ch\u1ee9c danh qu\u1ea3n l\u00fd c\u1ee7a t\u1eadp \u0111o\u00e0n m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i b\u00e1o c\u00e1o tr\u1ef1c ti\u1ebfp v\u00e0 \u0111\u1ecba ch\u1ec9 v\u0103n ph\u00f2ng, tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a c\u00e1c ch\u1ee9c danh n\u00e0y.<\/li>\n
  • <\/i> Th\u00f4ng tin chi ti\u1ebft v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh, chi\u1ebfn l\u01b0\u1ee3c kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, bao g\u1ed3m th\u00f4ng tin v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tham gia ho\u1eb7c ch\u1ecbu t\u00e1c \u0111\u1ed9ng v\u00e0o qu\u00e1 tr\u00ecnh, quy\u1ebft \u0111\u1ecbnh t\u00e1i c\u01a1 c\u1ea5u hay chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n c\u1ee7a t\u1eadp \u0111o\u00e0n trong n\u0103m k\u00ea khai.<\/li>\n
  • <\/i> Th\u00f4ng tin c\u00e1c doanh nghi\u1ec7p c\u00f3 c\u00e1c s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 t\u01b0\u01a1ng \u0111\u1ed3ng tr\u00ean th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc v\u00e0 qu\u1ed1c t\u1ebf (c\u00e1c \u0111\u1ed1i th\u1ee7 c\u1ea1nh tranh ch\u00ednh).<\/li>\n<\/ul>\n<\/div>\n<\/div><\/div>\n
    <\/span>2. C\u00e1c giao d\u1ecbch li\u00ean k\u1ebft<\/div>
    \n
    \n
      \n
    • <\/i> M\u00f4 t\u1ea3 v\u1ec1 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft tr\u1ecdng y\u1ebfu (v\u00ed d\u1ee5 cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ea3n xu\u1ea5t, mua h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, kho\u1ea3n vay, c\u00e1c b\u1ea3o l\u00e3nh th\u1ef1c hi\u1ec7n v\u00e0 t\u00e0i ch\u00ednh, nh\u01b0\u1ee3ng quy\u1ec1n TSVH, v.v…) v\u00e0 b\u1ed1i c\u1ea3nh m\u00e0 c\u00e1c giao d\u1ecbch n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n.<\/li>\n
    • <\/i> Gi\u00e1 tr\u1ecb v\u00e0 h\u00f3a \u0111\u01a1n c\u00e1c kho\u1ea3n thanh to\u00e1n v\u00e0 \u0111\u01b0\u1ee3c thanh to\u00e1n trong n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n \u0111\u1ed1i v\u1edbi m\u1ed7i lo\u1ea1i giao d\u1ecbch li\u00ean quan \u0111\u1ebfn c\u00f4ng ty con (v\u00ed d\u1ee5 thanh to\u00e1n v\u00e0 \u0111\u01b0\u1ee3c tr\u1ea3 \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5, b\u1ea3n quy\u1ec1n, l\u00e3i vay, v.v…) b\u1ecb C\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n
    • <\/i> X\u00e1c \u0111\u1ecbnh c\u00e1c b\u00ean li\u00ean k\u1ebft li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 quan h\u1ec7 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft n\u00e0y.<\/li>\n
    • <\/i> B\u1ea3n sao c\u00e1c th\u1ecfa thu\u1eadn, h\u1ee3p \u0111\u1ed3ng giao d\u1ecbch li\u00ean k\u1ebft.<\/li>\n
    • <\/i> Ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng v\u00e0 ph\u00e2n t\u00edch so s\u00e1nh chi ti\u1ebft \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u1ed1i v\u1edbi m\u1ed7i lo\u1ea1i giao d\u1ecbch li\u00ean k\u1ebft, bao g\u1ed3m b\u1ea5t k\u1ef3 thay \u0111\u1ed5i n\u00e0o so v\u1edbi n\u0103m tr\u01b0\u1edbc \u0111\u00f3.<\/li>\n
    • <\/i> Thuy\u1ebft minh ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u00f9 h\u1ee3p nh\u1ea5t li\u00ean quan \u0111\u1ebfn c\u00e1c d\u00f2ng giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 l\u00fd do l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec1 xu\u1ea5t.<\/li>\n
    • <\/i> X\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, v\u00e0 gi\u1ea3i tr\u00ecnh l\u00fd do l\u1ef1a ch\u1ecdn.<\/li>\n
    • <\/i> T\u00f3m t\u1eaft c\u00e1c gi\u1ea3 \u0111\u1ecbnh tr\u1ecdng y\u1ebfu khi \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec1 xu\u1ea5t.<\/li>\n
    • <\/i> Gi\u1ea3i tr\u00ecnh c\u00e1c l\u00fd do th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch d\u1eef li\u1ec7u nhi\u1ec1u n\u0103m (n\u1ebfu c\u00f3).<\/li>\n
    • <\/i> Danh m\u1ee5c v\u00e0 m\u00f4 t\u1ea3 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp (\u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9i b\u1ed9 v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u00ean ngo\u00e0i) v\u00e0 th\u00f4ng tin, ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh c\u1ea7n thi\u1ebft ph\u1ee5c v\u1ee5 ph\u00e2n t\u00edch gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng, bao g\u1ed3m m\u00f4 t\u1ea3 v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ecm ki\u1ebfm d\u1eef li\u1ec7u so s\u00e1nh v\u00e0 ngu\u1ed3n th\u00f4ng tin t\u00ecm ki\u1ebfm.<\/li>\n
    • <\/i> M\u00f4 t\u1ea3 c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh so s\u00e1nh \u0111\u00e3 th\u1ef1c hi\u1ec7n, l\u00fd do, t\u00e0i li\u1ec7u v\u1ec1 k\u1ebft qu\u1ea3 \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n
    • <\/i> M\u00f4 t\u1ea3 l\u00fd do v\u00e0 di\u1ec5n gi\u1ea3i vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec1 xu\u1ea5t \u0111\u00e3 tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/li>\n
    • <\/i> T\u00f3m t\u1eaft th\u00f4ng tin v\u1ec1 c\u00e1c ch\u1ec9 s\u1ed1, ch\u1ec9 ti\u00eau, ti\u00eau ch\u00ed t\u00e0i ch\u00ednh \u0111\u1ecbnh l\u01b0\u1ee3ng v\u00e0 l\u00fd do, di\u1ec5n gi\u1ea3i v\u1ec1 vi\u1ec7c c\u00e1c ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec1 xu\u1ea5t.<\/li>\n
    • <\/i> B\u1ea3n sao c\u00e1c Th\u1ecfa thu\u1eadn APA \u0111\u01a1n ph\u01b0\u01a1ng v\u00e0 song ph\u01b0\u01a1ng, \u0111a ph\u01b0\u01a1ng v\u00e0 c\u00e1c th\u1ecfa thu\u1eadn kh\u00e1c v\u1ec1 thu\u1ebf li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u00e0 C\u01a1 quan thu\u1ebf Vi\u1ec7t Nam kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t b\u00ean tham gia th\u1ecfa thu\u1eadn, k\u00fd k\u1ebft.<\/li>\n<\/ul>\n<\/div>\n<\/div><\/div>\n
      <\/span>3. Th\u00f4ng tin t\u00e0i ch\u00ednh<\/div>
      \n
      \n