{"id":7,"date":"2022-12-17T11:15:32","date_gmt":"2022-12-17T11:15:32","guid":{"rendered":"https:\/\/kreston.vn\/gdlk\/2022\/12\/17\/phuong-phap-so-sanh-ty-suat-loi-nhuan-thuan\/"},"modified":"2022-12-17T11:15:32","modified_gmt":"2022-12-17T11:15:32","slug":"phuong-phap-so-sanh-ty-suat-loi-nhuan-thuan","status":"publish","type":"post","link":"https:\/\/kreston.vn\/gdlk\/phuong-phap-so-sanh-ty-suat-loi-nhuan-thuan\/","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n"},"content":{"rendered":"<h2 class=\"wp-block-heading\">Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n l\u00e0 g\u00ec?<\/h2>\n\n\n\n<p>Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n, ti\u1ebfng Anh g\u1ecdi l\u00e0 \u201cTransactional Net Margin Method\u201d (TNMM)\u00a0trong c\u00e1c h\u01b0\u1edbng d\u1eabn c\u1ee7a UN v\u00e0 OECD, l\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u1ed5 bi\u1ebfn nh\u1ea5t tr\u00ean th\u1ef1c t\u1ebf.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n<\/h2>\n\n\n\n<p>Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n\u00a0l\u00e0 m\u1ed9t trong c\u00e1c Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn theo\u00a0Ngh\u1ecb \u0111\u1ecbnh 132, \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng khi:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f3 c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u00e0 th\u00f4ng tin \u0111\u1ec3 \u00e1p d\u1ee5ng Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp; ho\u1eb7c<\/li>\n\n\n\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng th\u1ec3 so s\u00e1nh giao d\u1ecbch theo s\u1ea3n ph\u1ea9m tr\u00ean c\u01a1 s\u1edf\u00a0t\u1eebng giao d\u1ecbch \u0111\u1ed1i v\u1edbi t\u1eebng s\u1ea3n ph\u1ea9m t\u01b0\u01a1ng \u0111\u1ed3ng, vi\u1ec7c g\u1ed9p chung c\u00e1c giao d\u1ecbch \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh nh\u1eb1m \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t, th\u1ef1c ti\u1ec5n kinh doanh v\u00e0 l\u1ef1a ch\u1ecdn \u0111\u01b0\u1ee3c\u00a0t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp ph\u00f9 h\u1ee3p; ho\u1eb7c<\/li>\n\n\n\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u00a0kh\u00f4ng th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng t\u1ef1 ch\u1ee7 \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 chu\u1ed7i ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c kh\u00f4ng tham gia th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft t\u1ed5ng h\u1ee3p, \u0111\u1eb7c th\u00f9 theo Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/li>\n<\/ul>\n\n\n\n<p>Ngh\u1ecb \u0111\u1ecbnh 132\u00a0c\u0169ng h\u01b0\u1edbng d\u1eabn c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u00e1p d\u1ee5ng\u00a0Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f3 th\u00f4ng tin \u0111\u1ec3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp;<\/li>\n\n\n\n<li>Kh\u00f4ng c\u00f3 d\u1eef li\u1ec7u v\u00e0 th\u00f4ng tin v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp ho\u1eb7c kh\u00f4ng t\u00ecm \u0111\u01b0\u1ee3c c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh c\u00f3 ch\u1ee9c n\u0103ng v\u00e0 s\u1ea3n ph\u1ea9m t\u01b0\u01a1ng \u0111\u1ed3ng n\u00ean kh\u00f4ng \u0111\u1ee7 c\u01a1 s\u1edf \u00e1p d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean doanh thu ho\u1eb7c tr\u00ean gi\u00e1 v\u1ed1n;<\/li>\n\n\n\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n c\u00e1c ch\u1ee9c n\u0103ng ph\u00e2n ph\u1ed1i ho\u1eb7c s\u1ea3n xu\u1ea5t kh\u00f4ng s\u1edf h\u1eefu t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh ho\u1eb7c kh\u00f4ng tham gia ph\u00e1t tri\u1ec3n, gia t\u0103ng, duy tr\u00ec, b\u1ea3o v\u1ec7 v\u00e0 khai th\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh ho\u1eb7c kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n<\/h2>\n\n\n\n<p>Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n\u00a0\u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng tr\u00ean nguy\u00ean t\u1eafc\u00a0kh\u00f4ng c\u00f3 kh\u00e1c bi\u1ec7t v\u1ec1 ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng, t\u00e0i s\u1ea3n, r\u1ee7i ro; \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf v\u00e0 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n khi so s\u00e1nh gi\u1eefa ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u00e1c kh\u00e1c bi\u1ec7t \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, khi \u0111\u00f3 ph\u1ea3i lo\u1ea1i tr\u1eeb c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu n\u00e0y.<\/p>\n\n\n\n<p>M\u1ed9t s\u1ed1 kh\u00e1c bi\u1ec7t c\u00f3 th\u1ec3 g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n nh\u01b0 kh\u00e1c bi\u1ec7t v\u1ec1 ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng, t\u00e0i s\u1ea3n, r\u1ee7i ro; \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf; \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng v\u00e0 \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">C\u00e1ch x\u00e1c \u0111\u1ecbnh Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n<\/h2>\n\n\n\n<p>T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean doanh thu, chi ph\u00ed ho\u1eb7c t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay tr\u00ean doanh thu, chi ph\u00ed ho\u1eb7c t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c ch\u1ecdn, tr\u00ean c\u01a1 s\u1edf \u0111\u00f3 \u0111i\u1ec1u ch\u1ec9nh, x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n\n\n\n<p>L\u1ee3i nhu\u1eadn thu\u1ea7n kh\u00f4ng bao g\u1ed3m ch\u00eanh l\u1ec7ch doanh thu v\u00e0 chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/p>\n\n\n\n<p>T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn l\u00e0 gi\u00e1 tr\u1ecb thu\u1ed9c kho\u1ea3ng giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n c\u1ee7a t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh, x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132. <\/p>\n\n\n\n<p>C\u00e1c ch\u1ec9 ti\u00eau t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n ch\u01b0a tr\u1eeb l\u00e3i vay v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n l\u00e0 g\u00ec? Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n, &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n\" class=\"read-more button\" href=\"https:\/\/kreston.vn\/gdlk\/phuong-phap-so-sanh-ty-suat-loi-nhuan-thuan\/#more-7\" aria-label=\"Read more about Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n\">Chi ti\u1ebft<\/a><\/p>\n","protected":false},"author":1,"featured_media":229,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[2],"tags":[],"class_list":["post-7","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\/7","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=7"}],"version-history":[{"count":0,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/posts\/7\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/media\/229"}],"wp:attachment":[{"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/media?parent=7"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/categories?post=7"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/tags?post=7"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}