{"id":12,"date":"2023-03-17T16:49:36","date_gmt":"2023-03-17T16:49:36","guid":{"rendered":"https:\/\/kreston.vn\/gdlk\/2023\/03\/17\/ho-so-toan-cau\/"},"modified":"2023-03-17T16:49:36","modified_gmt":"2023-03-17T16:49:36","slug":"ho-so-toan-cau","status":"publish","type":"post","link":"https:\/\/kreston.vn\/gdlk\/ho-so-toan-cau\/","title":{"rendered":"H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u"},"content":{"rendered":"

H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u\u00a0l\u00e0 g\u00ec?<\/h2>\n\n\n\n

\u201cH\u1ed3 s\u01a1 to\u00e0n c\u1ea7u\u201d ho\u1eb7c \u201cH\u1ed3 s\u01a1 th\u00f4ng tin T\u1eadp \u0111o\u00e0n to\u00e0n c\u1ea7u\u201d, hay ti\u1ebfng Anh g\u1ecdi l\u00e0 \u201cMaster\u00a0File\u201d trong c\u00e1c h\u01b0\u1edbng d\u1eabn c\u1ee7a UN v\u00e0 OECD, 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\u00a0Ph\u1ee5 l\u1ee5c III<\/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 to\u00e0n c\u1ea7u\u00a0bao 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 to\u00e0n c\u1ea7u\u00a0bao g\u1ed3m c\u00e1c th\u00f4ng tin sau:<\/p>\n\n\n

\n
<\/span>1. C\u01a1 c\u1ea9u t\u1ed5 ch\u1ee9c<\/div>
\n
\n
    \n
  • <\/i> S\u01a1 \u0111\u1ed3 minh h\u1ecda c\u01a1 c\u1ea5u s\u1edf h\u1eefu; c\u01a1 c\u1ea5u ph\u00e1p l\u00fd c\u1ee7a t\u1eadp \u0111o\u00e0n v\u00e0 v\u1ecb tr\u00ed \u0111\u1ecba l\u00fd c\u1ee7a c\u00e1c c\u00f4ng ty con thu\u1ed9c t\u1eadp \u0111o\u00e0n \u0111ang ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<\/ul>\n<\/div>\n<\/div><\/div>\n
    <\/span>2. Th\u00f4ng tin v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a t\u1eadp \u0111o\u00e0n<\/div>
    \n
    \n
      \n
    • <\/i> C\u00e1c y\u1ebfu t\u1ed1 ch\u00ednh v\u00e0 k\u00eanh quan tr\u1ecdng t\u1ea1o l\u1ee3i nhu\u1eadn kinh doanh.<\/li>\n
    • <\/i> M\u00f4 t\u1ea3 v\u1ec1 chu\u1ed7i cung \u1ee9ng c\u1ee7a 05 s\u1ea3n ph\u1ea9m v\u00e0\/ho\u1eb7c d\u1ecbch v\u1ee5 l\u1edbn nh\u1ea5t c\u1ee7a t\u1eadp \u0111o\u00e0n t\u00ednh theo doanh thu v\u00e0 b\u1ea5t k\u1ef3 h\u00e0ng h\u00f3a v\u00e0\/ho\u1eb7c d\u1ecbch v\u1ee5 n\u00e0o chi\u1ebfm h\u01a1n 5% doanh thu t\u1eadp \u0111o\u00e0n, bao g\u1ed3m th\u00f4ng tin v\u1ec1 th\u1ecb tr\u01b0\u1eddng \u0111\u1ecba l\u00fd ch\u00ednh c\u1ee7a c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u00e0y. M\u00f4 t\u1ea3 c\u00f3 th\u1ec3 d\u01b0\u1edbi h\u00ecnh th\u1ee9c s\u01a1 \u0111\u1ed3 ho\u1eb7c bi\u1ec3u \u0111\u1ed3.<\/li>\n
    • <\/i> Danh s\u00e1ch v\u00e0 m\u00f4 t\u1ea3 ng\u1eafn g\u1ecdn c\u00e1c th\u1ecfa thu\u1eadn d\u1ecbch v\u1ee5 tr\u1ecdng y\u1ebfu gi\u1eefa c\u00e1c th\u00e0nh vi\u00ean c\u1ee7a t\u1eadp \u0111o\u00e0n, kh\u00f4ng g\u1ed3m c\u00e1c d\u1ecbch v\u1ee5 nghi\u00ean c\u1ee9u ph\u00e1t tri\u1ec3n (R&D), bao g\u1ed3m m\u00f4 t\u1ea3 n\u0103ng l\u1ef1c c\u1ee7a c\u00e1c tr\u1ee5 s\u1edf ch\u00ednh (c\u1ea5p to\u00e0n c\u1ea7u v\u00e0 c\u1ea5p v\u00f9ng) cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 quan tr\u1ecdng v\u00e0 c\u00e1c ch\u00ednh s\u00e1ch gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ec3 ph\u00e2n b\u1ed5 chi ph\u00ed d\u1ecbch v\u1ee5 v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u1ea3i tr\u1ea3 cho c\u00e1c d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n. T\u00f3m t\u1eaft v\u00e0 gi\u1ea3i tr\u00ecnh l\u00fd do ch\u00ednh trong tr\u01b0\u1eddng h\u1ee3p t\u1eadp \u0111o\u00e0n ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng mua s\u1eafm v\u00e0 qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb th\u00f4ng qua c\u00e1c trung t\u00e2m mua s\u1eafm v\u00e0 trung t\u00e2m ti\u1ebfp th\u1ecb t\u1eadp trung.<\/li>\n
    • <\/i> M\u00f4 t\u1ea3 c\u00e1c th\u1ecb tr\u01b0\u1eddng \u0111\u1ecba l\u00fd ch\u00ednh c\u1ee7a c\u00e1c s\u1ea3n ph\u1ea9m c\u1ee7a t\u1eadp \u0111o\u00e0n.<\/li>\n
    • <\/i> M\u00f4 t\u1ea3 b\u1eb1ng v\u0103n b\u1ea3n v\u1ec1 ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng \u0111\u01b0a ra c\u00e1c \u0111\u00f3ng g\u00f3p c\u1ee7a tr\u1ee5 s\u1edf ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c gi\u00e1 tr\u1ecb do c\u00e1c c\u01a1 s\u1edf kinh doanh b\u1ea3n \u0111\u1ecba trong t\u1eadp \u0111o\u00e0n t\u1ea1o ra, v\u00ed d\u1ee5 c\u00e1c ch\u1ee9c n\u0103ng tr\u1ecdng y\u1ebfu \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n, c\u00e1c r\u1ee7i ro tr\u1ecdng y\u1ebfu ph\u1ea3i g\u00e1nh ch\u1ecbu v\u00e0 c\u00e1c t\u00e0i s\u1ea3n tr\u1ecdng y\u1ebfu \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng.<\/li>\n
    • <\/i> M\u00f4 t\u1ea3 v\u1ec1 c\u00e1c giao d\u1ecbch t\u00e1i c\u01a1 c\u1ea5u kinh doanh tr\u1ecdng y\u1ebfu, c\u00e1c ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n, s\u00e1p nh\u1eadp ph\u00e1t sinh trong n\u0103m t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<\/div>\n<\/div><\/div>\n
      <\/span>3. Th\u00f4ng tin v\u1ec1 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh (TSVH) c\u1ee7a t\u1eadp \u0111o\u00e0n<\/div>
      \n
      \n