{"id":13,"date":"2023-03-17T17:56:15","date_gmt":"2023-03-17T17:56:15","guid":{"rendered":"https:\/\/kreston.vn\/gdlk\/2023\/03\/17\/bao-cao-loi-nhuan-lien-quoc-gia\/"},"modified":"2023-03-17T17:56:15","modified_gmt":"2023-03-17T17:56:15","slug":"bao-cao-loi-nhuan-lien-quoc-gia","status":"publish","type":"post","link":"https:\/\/kreston.vn\/gdlk\/bao-cao-loi-nhuan-lien-quoc-gia\/","title":{"rendered":"B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia"},"content":{"rendered":"<h2 class=\"wp-block-heading\">B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia l\u00e0 g\u00ec?<\/h2>\n\n\n\n<p>\u201cB\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao\u201d (vi\u1ebft t\u1eaft l\u00e0 \u201cB\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia\u201d), hay ti\u1ebfng Anh g\u1ecdi l\u00e0 \u201cCountry by Country Report\u201d (CbC Report)\u00a0trong c\u00e1c h\u01b0\u1edbng d\u1eabn c\u1ee7a UN v\u00e0 OECD, l\u00e0 b\u00e1o c\u00e1o cung c\u1ea5p th\u00f4ng tin chung v\u1ec1 vi\u1ec7c ph\u00e2n b\u1ed5 thu nh\u1eadp to\u00e0n c\u1ea7u c\u1ee7a T\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia v\u00e0 thu\u1ebf \u0111\u00e3 n\u1ed9p t\u1ea1i c\u00e1c qu\u1ed1c gia c\u1ee7a T\u1eadp \u0111o\u00e0n, \u0111\u01b0\u1ee3c l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<strong>Ph\u1ee5 l\u1ee5c IV<\/strong>\u00a0ban h\u00e0nh k\u00e8m theo\u00a0Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ph\u1ea3i l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia?<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h3>\n\n\n\n<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf <strong><span style=\"text-decoration: underline;\">ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/span><\/strong> n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Vi\u1ec7t Nam c\u00f3 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u trong k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb m\u01b0\u1eddi t\u00e1m ngh\u00ecn (18.000) t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean. Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o cho C\u01a1 quan thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 12 th\u00e1ng sau ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam c\u00f3 C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i n\u01b0\u1edbc ngo\u00e0i<\/strong><\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i n\u01b0\u1edbc ngo\u00e0i c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo quy \u0111\u1ecbnh c\u1ee7a n\u01b0\u1edbc c\u01b0 tr\u00fa<\/h4>\n\n\n\n<span class=\"su-dropcap su-dropcap-style-default\" style=\"font-size:1.5em\">C\u00f3<\/span> N\u1ebfu C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i n\u01b0\u1edbc ngo\u00e0i <span style=\"text-decoration: underline;\">c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo quy \u0111\u1ecbnh c\u1ee7a n\u01b0\u1edbc c\u01b0 tr\u00fa<\/span>: ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam <span style=\"text-decoration: underline;\"><strong>ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/strong><\/span> cho c\u01a1 quan thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i C\u00f4ng ty m\u1eb9 t\u1ed1i cao l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u00f3 Th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf v\u1edbi Vi\u1ec7t Nam nh\u01b0ng kh\u00f4ng c\u00f3 Th\u1ecfa thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ebfn h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o theo quy \u0111\u1ecbnh (12 th\u00e1ng sau ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao).<\/li>\n\n\n\n<li>Qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01b0\u1edbc ngo\u00e0i n\u01a1i C\u00f4ng ty m\u1eb9 t\u1ed1i cao l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u00f3 Th\u1ecfa thu\u1eadn gi\u1eefa Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n v\u1edbi Vi\u1ec7t Nam nh\u01b0ng \u0111\u00e3 \u0111\u00ecnh ch\u1ec9 c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng ho\u1eb7c kh\u00f4ng t\u1ef1 \u0111\u1ed9ng cung c\u1ea5p \u0111\u01b0\u1ee3c cho Vi\u1ec7t Nam B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u1ee7a t\u1eadp \u0111o\u00e0n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa t\u1ea1i c\u00e1c qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01b0\u1edbc ngo\u00e0i \u0111\u00f3. <\/li>\n\n\n\n<li>Tr\u01b0\u1eddng h\u1ee3p t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 nhi\u1ec1u h\u01a1n 01 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam v\u00e0 C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i n\u01b0\u1edbc ngo\u00e0i c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o ch\u1ec9 \u0111\u1ecbnh m\u1ed9t trong nh\u1eefng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia cho C\u01a1 quan thu\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p v\u0103n b\u1ea3n th\u00f4ng b\u00e1o ch\u1ec9 \u0111\u1ecbnh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao cho C\u01a1 quan thu\u1ebf tr\u01b0\u1edbc ho\u1eb7c v\u00e0o ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/li>\n<\/ul>\n\n\n\n<span class=\"su-dropcap su-dropcap-style-default\" style=\"font-size:1.5em\">Kh\u00f4ng<\/span> Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf <span style=\"text-decoration: underline;\"><strong>kh\u00f4ng ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/strong><\/span> n\u1ebfu C\u00f4ng ty m\u1eb9 t\u1ed1i cao ch\u1ec9 \u0111\u1ecbnh m\u1ed9t t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia cho c\u01a1 quan thu\u1ebf n\u01b0\u1edbc s\u1edf t\u1ea1i tr\u01b0\u1edbc ho\u1eb7c v\u00e0o ng\u00e0y \u0111\u1ebfn h\u1ea1n ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh (12 th\u00e1ng sau ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao) v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p b\u00e1o c\u00e1o l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u00f3 quy \u0111\u1ecbnh y\u00eau c\u1ea7u n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia.<\/li>\n\n\n\n<li>Qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p b\u00e1o c\u00e1o l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u00f3 Th\u1ecfa thu\u1eadn gi\u1eefa Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n v\u1edbi Vi\u1ec7t Nam l\u00e0 m\u1ed9t b\u00ean k\u00fd k\u1ebft t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ebfn h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o theo quy \u0111\u1ecbnh (12 th\u00e1ng sau ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao).<\/li>\n\n\n\n<li>Qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p b\u00e1o c\u00e1o l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u00f3 Th\u1ecfa thu\u1eadn gi\u1eefa Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n v\u1edbi Vi\u1ec7t Nam, kh\u00f4ng \u0111\u00ecnh ch\u1ec9 c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng v\u00e0 cung c\u1ea5p \u0111\u01b0\u1ee3c cho Vi\u1ec7t Nam B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u1ee7a t\u1eadp \u0111o\u00e0n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa t\u1ea1i qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01b0\u1edbc ngo\u00e0i \u0111\u00f3.<\/li>\n\n\n\n<li>T\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p b\u00e1o c\u00e1o c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia cho C\u01a1 quan thu\u1ebf n\u01b0\u1edbc c\u01b0 tr\u00fa v\u00e0o tr\u01b0\u1edbc ho\u1eb7c v\u00e0o ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u1ee7a t\u1eadp \u0111o\u00e0n.<\/li>\n\n\n\n<li>V\u0103n b\u1ea3n th\u00f4ng b\u00e1o ch\u1ec9 \u0111\u1ecbnh t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam cung c\u1ea5p cho C\u01a1 quan thu\u1ebf Vi\u1ec7t Nam theo quy \u0111\u1ecbnh (tr\u01b0\u1edbc ho\u1eb7c v\u00e0o ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao). <\/li>\n\n\n\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o cho C\u01a1 quan thu\u1ebf Vi\u1ec7t Nam v\u1ec1 t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 n\u01b0\u1edbc c\u01b0 tr\u00fa c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao ho\u1eb7c t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p b\u00e1o c\u00e1o tr\u01b0\u1edbc ho\u1eb7c v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a n\u0103m t\u00e0i ch\u00ednh c\u1ee7a t\u1eadp \u0111o\u00e0n.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty m\u1eb9 t\u1ed1i cao kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo quy \u0111\u1ecbnh c\u1ee7a n\u01b0\u1edbc c\u01b0 tr\u00fa<\/h4>\n\n\n\n<p>Trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 C\u00f4ng ty m\u1eb9 t\u1ed1i cao kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo quy \u0111\u1ecbnh c\u1ee7a n\u01b0\u1edbc c\u01b0 tr\u00fa th\u00ec th\u1ef1c hi\u1ec7n theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia l\u00e0 g\u00ec? \u201cB\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u1ee7a C\u00f4ng ty m\u1eb9 &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia\" class=\"read-more button\" href=\"https:\/\/kreston.vn\/gdlk\/bao-cao-loi-nhuan-lien-quoc-gia\/#more-13\" aria-label=\"Read more about B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia\">Chi ti\u1ebft<\/a><\/p>\n","protected":false},"author":1,"featured_media":23,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[2],"tags":[],"class_list":["post-13","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-quy-dinh","resize-featured-image"],"_links":{"self":[{"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/posts\/13","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/comments?post=13"}],"version-history":[{"count":0,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/posts\/13\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/media\/23"}],"wp:attachment":[{"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/media?parent=13"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/categories?post=13"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/tags?post=13"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}