{"id":8,"date":"2022-12-17T11:58:41","date_gmt":"2022-12-17T11:58:41","guid":{"rendered":"https:\/\/kreston.vn\/gdlk\/2022\/12\/17\/phuong-phap-phan-bo-loi-nhuan-giua-cac-ben-lien-ket\/"},"modified":"2022-12-17T11:58:41","modified_gmt":"2022-12-17T11:58:41","slug":"phuong-phap-phan-bo-loi-nhuan-giua-cac-ben-lien-ket","status":"publish","type":"post","link":"https:\/\/kreston.vn\/gdlk\/phuong-phap-phan-bo-loi-nhuan-giua-cac-ben-lien-ket\/","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft"},"content":{"rendered":"<h2 class=\"wp-block-heading\">Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn l\u00e0 g\u00ec?<\/h2>\n\n\n\n<p>Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft g\u1ecdi t\u1eaft l\u00e0 \u201cPh\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn\u201d ho\u1eb7c \u201cPh\u01b0\u01a1ng ph\u00e1p t\u00e1ch l\u1ee3i nhu\u1eadn\u201d, ti\u1ebfng Anh g\u1ecdi l\u00e0 \u201cProfit Split\u00a0Method\u201d trong c\u00e1c h\u01b0\u1edbng d\u1eabn c\u1ee7a UN v\u00e0 OECD.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn<\/h2>\n\n\n\n<p>Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tham gia th\u1ef1c hi\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1eb7c th\u00f9, \u0111\u01b0\u1ee3c t\u00edch h\u1ee3p, kh\u00e9p k\u00edn trong t\u1eadp \u0111o\u00e0n, c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m m\u1edbi, s\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7 \u0111\u1ed9c quy\u1ec1n, tham gia v\u00e0o chu\u1ed7i gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c quy\u1ec1n c\u1ee7a t\u1eadp \u0111o\u00e0n ho\u1eb7c qu\u00e1 tr\u00ecnh 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 \u0111\u1ed9c quy\u1ec1n, kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft ho\u1eb7c c\u00e1c giao d\u1ecbch c\u00f3 li\u00ean quan ch\u1eb7t ch\u1ebd, th\u1ef1c hi\u1ec7n \u0111\u1ed3ng th\u1eddi, c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh ph\u1ee9c t\u1ea1p li\u00ean quan \u0111\u1ebfn nhi\u1ec1u th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh tr\u00ean th\u1ebf gi\u1edbi;<\/li>\n\n\n\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tham gia c\u00e1c giao d\u1ecbch kinh t\u1ebf s\u1ed1, kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft ho\u1eb7c tham gia vi\u1ec7c t\u1ea1o gi\u00e1 tr\u1ecb t\u0103ng th\u00eam thu \u0111\u01b0\u1ee3c t\u1eeb h\u1ee3p l\u1ef1c trong t\u1eadp \u0111o\u00e0n;<\/li>\n\n\n\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng t\u1ef1 ch\u1ee7 \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 kh\u00f4ng ph\u1ea3i \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn<\/h2>\n\n\n\n<p>Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 t\u1ed5ng l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tham gia v\u00e0o chu\u1ed7i giao d\u1ecbch.<\/p>\n\n\n\n<p>Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi: T\u1ed5ng l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf v\u00e0 l\u1ee3i nhu\u1eadn ti\u1ec1m n\u0103ng thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1c s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh tr\u00ean c\u01a1 s\u1edf c\u00e1c ch\u1ee9ng t\u1eeb h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7; gi\u00e1 tr\u1ecb v\u00e0 l\u1ee3i nhu\u1eadn c\u1ee7a giao d\u1ecbch ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f9ng ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n trong to\u00e0n b\u1ed9 th\u1eddi gian \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">C\u00e1ch x\u00e1c \u0111\u1ecbnh Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn<\/h2>\n\n\n\n<p>L\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 tr\u00ean t\u1ed5ng l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c, bao g\u1ed3m l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf v\u00e0 l\u1ee3i nhu\u1eadn ti\u1ec1m n\u0103ng c\u1ee7a c\u00e1c b\u00ean tham gia chu\u1ed7i giao d\u1ecbch.<\/p>\n\n\n\n<p>L\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5ng l\u1ee3i nhu\u1eadn c\u01a1 b\u1ea3n v\u00e0 l\u1ee3i nhu\u1eadn ph\u1ee5 tr\u1ed9i. L\u1ee3i nhu\u1eadn c\u01a1 b\u1ea3n x\u00e1c \u0111\u1ecbnh theo c\u00e1c Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh l\u1ee3i nhu\u1eadn. L\u1ee3i nhu\u1eadn ph\u1ee5 tr\u1ed9i x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 d\u1ef1a tr\u00ean m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 y\u1ebfu t\u1ed1 nh\u01b0 doanh thu, chi ph\u00ed, t\u00e0i s\u1ea3n ho\u1eb7c nh\u00e2n l\u1ef1c c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft tham gia giao d\u1ecbch v\u00e0 ph\u00f9 h\u1ee3p nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/p>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ee7 th\u00f4ng tin, d\u1eef li\u1ec7u \u0111\u1ec3 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh tr\u00ean, vi\u1ec7c ph\u00e2n b\u1ed5 c\u00f3 th\u1ec3 d\u1ef1a tr\u00ean m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 y\u1ebfu t\u1ed1 nh\u01b0 doanh thu, chi ph\u00ed, t\u00e0i s\u1ea3n ho\u1eb7c nh\u00e2n l\u1ef1c c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft tham gia giao d\u1ecbch v\u00e0 ph\u00f9 h\u1ee3p nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn l\u00e0 g\u00ec? Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft g\u1ecdi &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft\" class=\"read-more button\" href=\"https:\/\/kreston.vn\/gdlk\/phuong-phap-phan-bo-loi-nhuan-giua-cac-ben-lien-ket\/#more-8\" aria-label=\"Read more about Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft\">Chi ti\u1ebft<\/a><\/p>\n","protected":false},"author":1,"featured_media":230,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[2],"tags":[],"class_list":["post-8","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\/8","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=8"}],"version-history":[{"count":0,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/posts\/8\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/media\/230"}],"wp:attachment":[{"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/media?parent=8"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/categories?post=8"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/tags?post=8"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}