{"id":14,"date":"2023-03-18T10:40:21","date_gmt":"2023-03-18T10:40:21","guid":{"rendered":"https:\/\/kreston.vn\/gdlk\/2023\/03\/18\/co-so-du-lieu-giao-dich-lien-ket\/"},"modified":"2023-03-18T10:40:21","modified_gmt":"2023-03-18T10:40:21","slug":"co-so-du-lieu-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/kreston.vn\/gdlk\/co-so-du-lieu-giao-dich-lien-ket\/","title":{"rendered":"C\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft"},"content":{"rendered":"<p>Ngh\u1ecb \u0111\u1ecbnh 132\u00a0cho ph\u00e9p s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i c\u01a1 s\u1edf d\u1eef li\u1ec7u sau trong k\u00ea khai, x\u00e1c \u0111\u1ecbnh v\u00e0 qu\u1ea3n l\u00fd giao d\u1ecbch li\u00ean k\u1ebft:<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">C\u01a1 s\u1edf d\u1eef li\u1ec7u s\u1eed d\u1ee5ng trong k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i l\u00e0 th\u00f4ng tin, s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh, kinh t\u1ebf \u0111\u01b0\u1ee3c c\u00e1c t\u1ed5 ch\u1ee9c kinh doanh d\u1eef li\u1ec7u thu th\u1eadp, t\u1eadp h\u1ee3p, chu\u1ea9n h\u00f3a, l\u01b0u tr\u1eef, c\u1eadp nh\u1eadt, cung c\u1ea5p b\u1eb1ng c\u00e1c ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 truy c\u1eadp, qu\u1ea3n l\u00fd v\u1edbi c\u00e1c c\u00f4ng c\u1ee5, \u1ee9ng d\u1ee5ng \u0111\u01b0\u1ee3c l\u1eadp tr\u00ecnh s\u1eb5n, h\u1ed7 tr\u1ee3 ti\u1ec7n \u00edch cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng c\u00f3 th\u1ec3 t\u00ecm ki\u1ebfm, truy c\u1eadp v\u00e0 s\u1eed d\u1ee5ng d\u1eef li\u1ec7u t\u00e0i ch\u00ednh, kinh t\u1ebf c\u1ee7a c\u00e1c doanh nghi\u1ec7p trong v\u00e0 ngo\u00e0i Vi\u1ec7t Nam theo ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t kinh doanh, theo khu v\u1ef1c \u0111\u1ecba l\u00fd ho\u1eb7c c\u00e1c ti\u00eau ch\u00ed t\u00ecm ki\u1ebfm theo y\u00eau c\u1ea7u kh\u00e1c ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch so s\u00e1nh, x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng t\u01b0\u01a1ng \u0111\u1ed3ng trong k\u00ea khai v\u00e0 qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft;<\/li>\n\n\n\n<li>Th\u00f4ng tin d\u1eef li\u1ec7u c\u1ee7a c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 c\u00f4ng khai tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n;<\/li>\n\n\n\n<li>Th\u00f4ng tin, d\u1eef li\u1ec7u c\u00f4ng b\u1ed1 tr\u00ean c\u00e1c s\u00e0n giao d\u1ecbch h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong n\u01b0\u1edbc v\u00e0 qu\u1ed1c t\u1ebf;<\/li>\n\n\n\n<li>Th\u00f4ng tin do c\u00e1c c\u01a1 quan b\u1ed9, ng\u00e0nh trong n\u01b0\u1edbc c\u00f4ng b\u1ed1 c\u00f4ng khai ho\u1eb7c c\u00e1c ngu\u1ed3n ch\u00ednh th\u1ee9c kh\u00e1c.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">C\u01a1 s\u1edf d\u1eef li\u1ec7u s\u1eed d\u1ee5ng trong qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a C\u01a1 quan thu\u1ebf<\/h2>\n\n\n\n<p>C\u00e1c c\u01a1 s\u1edf\u00a0d\u1eef li\u1ec7u c\u1ee7a C\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c\u00a0s\u1eed d\u1ee5ng trong qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 \u1ea5n \u0111\u1ecbnh gi\u00e1 giao\u00a0d\u1ecbch li\u00ean k\u1ebft \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m, bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u01a1 s\u1edf d\u1eef li\u1ec7u s\u1eed d\u1ee5ng trong k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u00eau \u1edf \u0111o\u1ea1n tr\u00ean;<\/li>\n\n\n\n<li>Th\u00f4ng tin, d\u1eef li\u1ec7u trao \u0111\u1ed5i v\u1edbi c\u00e1c C\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c;<\/li>\n\n\n\n<li>Th\u00f4ng tin do c\u00e1c c\u01a1 quan b\u1ed9, ng\u00e0nh trong n\u01b0\u1edbc cung c\u1ea5p cho C\u01a1 quan thu\u1ebf;<\/li>\n\n\n\n<li>C\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a C\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Th\u1ee9 t\u1ef1 \u01b0u ti\u00ean l\u1ef1a ch\u1ecdn d\u1eef li\u1ec7u so s\u00e1nh<\/h2>\n\n\n\n<p>Ph\u00e2n t\u00edch l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u1ec3 ph\u00e2n t\u00edch, x\u00e1c \u0111\u1ecbnh kho\u1ea3ng giao d\u1ecbch \u0111\u1ed9c l\u1eadp tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc ph\u00e2n t\u00edch, so s\u00e1nh v\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean l\u1ef1a ch\u1ecdn d\u1eef li\u1ec7u so s\u00e1nh nh\u01b0 sau:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u0110\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh n\u1ed9i b\u1ed9 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/li>\n\n\n\n<li>\u0110\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh c\u01b0 tr\u00fa c\u00f9ng qu\u1ed1c gia, l\u00e3nh th\u1ed5 v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/li>\n\n\n\n<li>\u0110\u1ed1i t\u01b0\u1ee3ng \u1edf c\u00e1c n\u01b0\u1edbc trong khu v\u1ef1c c\u00f3 \u0111i\u1ec1u ki\u1ec7n ng\u00e0nh v\u00e0 tr\u00ecnh \u0111\u1ed9 ph\u00e1t tri\u1ec3n kinh t\u1ebf t\u01b0\u01a1ng \u0111\u1ed3ng.<\/li>\n<\/ol>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i c\u00e1c th\u1ecb tr\u01b0\u1eddng \u0111\u1ecba l\u00fd kh\u00e1c, ph\u1ea3i ph\u00e2n t\u00edch t\u00ednh t\u01b0\u01a1ng \u0111\u1ed3ng v\u00e0 c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu \u0111\u1ecbnh t\u00ednh v\u00e0 \u0111\u1ecbnh l\u01b0\u1ee3ng theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Y\u00eau c\u1ea7u v\u1ec1 d\u1eef li\u1ec7u t\u00e0i ch\u00ednh, kinh doanh c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>D\u1eef li\u1ec7u t\u00e0i ch\u00ednh, kinh doanh c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ed9 tin c\u1eady \u0111\u1ec3 s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch k\u00ea khai, t\u00ednh thu\u1ebf, ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n, th\u1ed1ng k\u00ea v\u00e0 thu\u1ebf. <\/li>\n\n\n\n<li>Th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp ph\u1ea3i c\u00f9ng th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c c\u00f3 n\u0103m t\u00e0i ch\u00ednh c\u00f9ng v\u1edbi n\u0103m t\u00e0i ch\u00ednh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 c\u1ea7n thi\u1ebft m\u1edf r\u1ed9ng th\u1eddi gian so s\u00e1nh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 132 (kh\u00f4ng qu\u00e1 m\u1ed9t n\u0103m t\u00e0i ch\u00ednh so v\u1edbi n\u0103m t\u00e0i ch\u00ednh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ebfu s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn). <\/li>\n\n\n\n<li>\u0110\u1ecbnh d\u1ea1ng d\u1eef li\u1ec7u ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00f3 th\u1ec3 so s\u00e1nh, t\u00ednh to\u00e1n \u0111\u01b0\u1ee3c c\u00e1c m\u1ee9c gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ho\u1eb7c trong c\u00f9ng k\u1ef3 t\u00ednh thu\u1ebf<\/li>\n\n\n\n<li>D\u1eef li\u1ec7u so s\u00e1nh v\u1ec1 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ho\u1eb7c t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u00edt nh\u1ea5t l\u00e0 ba k\u1ef3 t\u00ednh thu\u1ebf li\u00ean t\u1ee5c. <\/li>\n\n\n\n<li>\u0110\u1ed1i v\u1edbi c\u00e1c gi\u00e1 tr\u1ecb t\u1ef7 su\u1ea5t, t\u1ef7 l\u1ec7 t\u01b0\u01a1ng \u0111\u1ed1i, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0m tr\u00f2n s\u1ed1 \u0111\u1ebfn ch\u1eef s\u1ed1 th\u1ee9 hai sau d\u1ea5u th\u1eadp ph\u00e2n. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 t\u01b0\u01a1ng \u0111\u1ed1i \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb c\u00e1c s\u1ed1 li\u1ec7u c\u00f4ng b\u1ed1 kh\u00f4ng c\u00f3 s\u1ed1 tuy\u1ec7t \u0111\u1ed1i \u0111i k\u00e8m v\u00e0 kh\u00f4ng s\u1eed d\u1ee5ng nguy\u00ean t\u1eafc l\u00e0m tr\u00f2n n\u00e0y th\u00ec l\u1ea5y theo s\u1ed1 li\u1ec7u \u0111\u00e3 c\u00f4ng b\u1ed1 c\u00f3 tr\u00edch d\u1eabn ngu\u1ed3n.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Ngh\u1ecb \u0111\u1ecbnh 132\u00a0cho ph\u00e9p s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i c\u01a1 s\u1edf d\u1eef li\u1ec7u sau trong k\u00ea khai, x\u00e1c \u0111\u1ecbnh v\u00e0 qu\u1ea3n &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"C\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft\" class=\"read-more button\" href=\"https:\/\/kreston.vn\/gdlk\/co-so-du-lieu-giao-dich-lien-ket\/#more-14\" aria-label=\"Read more about C\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft\">Chi ti\u1ebft<\/a><\/p>\n","protected":false},"author":1,"featured_media":22,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[2],"tags":[],"class_list":["post-14","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\/14","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=14"}],"version-history":[{"count":0,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/posts\/14\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/media\/22"}],"wp:attachment":[{"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/media?parent=14"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/categories?post=14"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/tags?post=14"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}