{"id":4,"date":"2022-12-06T17:37:15","date_gmt":"2022-12-06T17:37:15","guid":{"rendered":"https:\/\/kreston.vn\/gdlk\/2022\/12\/06\/phuong-phap-so-sanh-gia-giao-dich-doc-lap\/"},"modified":"2022-12-06T17:37:15","modified_gmt":"2022-12-06T17:37:15","slug":"phuong-phap-so-sanh-gia-giao-dich-doc-lap","status":"publish","type":"post","link":"https:\/\/kreston.vn\/gdlk\/phuong-phap-so-sanh-gia-giao-dich-doc-lap\/","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp"},"content":{"rendered":"<h2 class=\"gb-headline gb-headline-e931f20f gb-headline-text\">Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (CUP) l\u00e0 g\u00ec?<\/h2>\n\n\n\n<p>Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp g\u1ecdi t\u1eaft l\u00e0 \u201cPh\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp\u201d, ti\u1ebfng Anh g\u1ecdi l\u00e0 \u201cComparable uncontrolled price method\u201d (CUP method) trong c\u00e1c h\u01b0\u1edbng d\u1eabn c\u1ee7a UN v\u00e0 OECD. <\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-c15109aa gb-headline-text\">Tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp <\/h2>\n\n\n\n<p>Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p: <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ed1i v\u1edbi t\u1eebng ch\u1ee7ng lo\u1ea1i h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh, lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 c\u00f3 \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch, l\u01b0u th\u00f4ng ph\u1ed5 bi\u1ebfn tr\u00ean th\u1ecb tr\u01b0\u1eddng ho\u1eb7c c\u00f3 gi\u00e1 \u0111\u01b0\u1ee3c 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>Giao d\u1ecbch thanh to\u00e1n ph\u00ed b\u1ea3n quy\u1ec1n khi khai th\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh; <\/li>\n\n\n\n<li>Thanh to\u00e1n l\u00e3i vay trong ho\u1ea1t \u0111\u1ed9ng vay v\u00e0 cho vay; ho\u1eb7c <\/li>\n\n\n\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n c\u1ea3 giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m t\u01b0\u01a1ng \u0111\u1ed3ng v\u1ec1 \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m v\u00e0 \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"gb-headline gb-headline-c6dfd896 gb-headline-text\">Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp <\/h2>\n\n\n\n<p>Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean nguy\u00ean t\u1eafc kh\u00f4ng c\u00f3 kh\u00e1c bi\u1ec7t v\u1ec1 \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m v\u00e0 \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng khi so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn gi\u00e1 s\u1ea3n ph\u1ea9m. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u00e1c kh\u00e1c bi\u1ec7t \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn gi\u00e1 s\u1ea3n ph\u1ea9m, ph\u1ea3i lo\u1ea1i tr\u1eeb c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu n\u00e0y.<\/p>\n\n\n\n<p>C\u00e1c y\u1ebfu t\u1ed1 \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m v\u00e0 \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng c\u00f3 t\u00e1c \u0111\u1ed9ng tr\u1ecdng y\u1ebfu \u0111\u1ebfn gi\u00e1 s\u1ea3n ph\u1ea9m, bao g\u1ed3m: <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u1eb7c t\u00ednh, ch\u1ea5t l\u01b0\u1ee3ng, th\u01b0\u01a1ng hi\u1ec7u, nh\u00e3n hi\u1ec7u th\u01b0\u01a1ng m\u1ea1i c\u1ee7a s\u1ea3n ph\u1ea9m v\u00e0 quy m\u00f4, kh\u1ed1i l\u01b0\u1ee3ng giao d\u1ecbch; <\/li>\n\n\n\n<li>C\u00e1c \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p, chuy\u1ec3n giao s\u1ea3n ph\u1ea9m: Kh\u1ed1i l\u01b0\u1ee3ng, th\u1eddi h\u1ea1n chuy\u1ec3n giao, th\u1eddi h\u1ea1n thanh to\u00e1n v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c c\u1ee7a h\u1ee3p \u0111\u1ed3ng; <\/li>\n\n\n\n<li>Quy\u1ec1n ph\u00e2n ph\u1ed1i, ti\u00eau th\u1ee5 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 tr\u1ecb kinh t\u1ebf v\u00e0 th\u1ecb tr\u01b0\u1eddng n\u01a1i di\u1ec5n ra giao d\u1ecbch v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn gi\u00e1 s\u1ea3n ph\u1ea9m nh\u01b0 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf v\u00e0 ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"gb-headline gb-headline-7df13784 gb-headline-text\">C\u00e1ch x\u00e1c \u0111\u1ecbnh Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gi\u00e1 s\u1ea3n ph\u1ea9m trong giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo gi\u00e1 s\u1ea3n ph\u1ea9m trong giao d\u1ecbch \u0111\u1ed9c l\u1eadp ho\u1eb7c gi\u00e1 tr\u1ecb thu\u1ed9c kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132.<\/li>\n\n\n\n<li>Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c 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, gi\u00e1 s\u1ea3n ph\u1ea9m trong giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 c\u00f3 th\u1eddi \u0111i\u1ec3m v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch t\u01b0\u01a1ng \u0111\u1ed3ng.<\/li>\n\n\n\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf mua m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb t\u1eeb b\u00ean li\u00ean k\u1ebft \u1edf n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i c\u00f3 t\u00e0i li\u1ec7u, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh gi\u00e1 mua m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb tu\u00e2n theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp t\u1ea1i th\u1eddi \u0111i\u1ec3m mua: \n<ul class=\"wp-block-list\">\n<li>\u0110\u1ed1i v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb m\u1edbi, gi\u00e1 so s\u00e1nh l\u00e0 gi\u00e1 h\u00f3a \u0111\u01a1n b\u00ean li\u00ean k\u1ebft mua m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111\u00f3 t\u1eeb b\u00ean \u0111\u1ed9c l\u1eadp; <\/li>\n\n\n\n<li>\u0110\u1ed1i v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111\u00e3 qua s\u1eed d\u1ee5ng, ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb g\u1ed1c t\u1ea1i th\u1eddi \u0111i\u1ec3m mua, khi \u0111\u00f3 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u1ea1i theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u01b0\u1edbng d\u1eabn qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (CUP) l\u00e0 g\u00ec? Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp\" class=\"read-more button\" href=\"https:\/\/kreston.vn\/gdlk\/phuong-phap-so-sanh-gia-giao-dich-doc-lap\/#more-4\" aria-label=\"Read more about Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp\">Chi ti\u1ebft<\/a><\/p>\n","protected":false},"author":1,"featured_media":226,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[2],"tags":[],"class_list":["post-4","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\/4","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=4"}],"version-history":[{"count":0,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/posts\/4\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/media\/226"}],"wp:attachment":[{"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/media?parent=4"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/categories?post=4"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/tags?post=4"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}