{"id":9,"date":"2022-12-20T10:47:38","date_gmt":"2022-12-20T10:47:38","guid":{"rendered":"https:\/\/kreston.vn\/gdlk\/2022\/12\/20\/phan-tich-va-lua-chon-doi-tuong-so-sanh-doc-lap\/"},"modified":"2022-12-20T10:47:38","modified_gmt":"2022-12-20T10:47:38","slug":"phan-tich-va-lua-chon-doi-tuong-so-sanh-doc-lap","status":"publish","type":"post","link":"https:\/\/kreston.vn\/gdlk\/phan-tich-va-lua-chon-doi-tuong-so-sanh-doc-lap\/","title":{"rendered":"Ph\u00e2n t\u00edch v\u00e0 l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp"},"content":{"rendered":"

Tr\u00ecnh t\u1ef1 ph\u00e2n t\u00edch, so s\u00e1nh<\/strong><\/h2>\n\n\n\n1<\/span> X\u00e1c \u0111\u1ecbnh b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh ph\u00e2n t\u00edch t\u00ednh t\u01b0\u01a1ng \u0111\u1ed3ng v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp.<\/p>\n\n\n\n2<\/span> Ph\u00e2n t\u00edch, so s\u00e1nh, t\u00ecm ki\u1ebfm, l\u1ef1a ch\u1ecdn c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng tr\u00ean c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh:<\/p>\n\n\n\n
    \n
  • th\u1eddi gian so s\u00e1nh, \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m, \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng; <\/li>\n\n\n\n
  • ph\u00e2n t\u00edch ng\u00e0nh, th\u1ecb tr\u01b0\u1eddng, \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf khi ph\u00e1t sinh giao d\u1ecbch; <\/li>\n\n\n\n
  • ph\u00e2n t\u00edch giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft; <\/li>\n\n\n\n
  • ngu\u1ed3n c\u01a1 s\u1edf d\u1eef li\u1ec7u; <\/li>\n\n\n\n
  • ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu.<\/li>\n<\/ul>\n\n\n\n

    N\u1ed9i dung n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\n\n\na<\/span> X\u00e1c \u0111\u1ecbnh ph\u1ea1m vi, n\u1ed9i dung v\u00e0 y\u1ebfu t\u1ed1 so s\u00e1nh bao g\u1ed3m: <\/p>\n\n\n\n

      \n
    • th\u1eddi gian so s\u00e1nh; <\/li>\n\n\n\n
    • th\u00f4ng tin ph\u00e2n t\u00edch v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c y\u1ebfu t\u1ed1 so s\u00e1nh v\u1ec1 ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n, r\u1ee7i ro; <\/li>\n\n\n\n
    • \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m; <\/li>\n\n\n\n
    • \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng; <\/li>\n\n\n\n
    • \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf khi ph\u00e1t sinh giao d\u1ecbch, ph\u00e2n t\u00edch ng\u00e0nh, th\u1ecb tr\u01b0\u1eddng, ho\u00e0n c\u1ea3nh ho\u1ea1t \u0111\u1ed9ng kinh doanh, giao d\u1ecbch h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c b\u00ean \u0111\u1ec3 l\u1ef1a ch\u1ecdn b\u00ean li\u00ean k\u1ebft c\u1ea7n th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/li>\n<\/ul>\n\n\n\nb<\/span> \u0110\u00e1nh gi\u00e1, t\u00ecm ki\u1ebfm \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh g\u1ed3m: <\/p>\n\n\n\n
        \n
      • \u01b0u ti\u00ean r\u00e0 so\u00e1t c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp n\u1ed9i b\u1ed9 tr\u00ean c\u01a1 s\u1edf x\u00e1c minh \u0111\u1ed9 tin c\u1eady v\u00e0 t\u00ednh \u0111\u1ed9c l\u1eadp c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y \u0111\u1ea3m b\u1ea3o kh\u00f4ng ph\u1ea3i l\u00e0 c\u00e1c giao d\u1ecbch d\u00e0n x\u1ebfp kh\u00f4ng theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp; <\/li>\n\n\n\n
      • x\u00e2y d\u1ef1ng c\u00e1c ti\u00eau ch\u00ed t\u00ecm ki\u1ebfm v\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1c ngu\u1ed3n c\u01a1 s\u1edf d\u1eef li\u1ec7u tin c\u1eady c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh \u0111\u1ec3 ti\u1ebfn h\u00e0nh t\u00ecm ki\u1ebfm c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng. <\/li>\n<\/ul>\n\n\n\n

        Tr\u00ean c\u01a1 s\u1edf c\u00e1c th\u00f4ng tin \u0111\u00e3 ph\u00e2n t\u00edch v\u00e0 r\u00e0 so\u00e1t t\u00ednh s\u1eb5n c\u00f3 \u0111\u1ed1i v\u1edbi d\u1eef li\u1ec7u c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp, l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng kinh doanh, th\u01b0\u01a1ng m\u1ea1i, t\u00e0i ch\u00ednh, r\u1ee7i ro c\u1ee7a b\u00ean li\u00ean k\u1ebft c\u1ea7n th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh gi\u00e1.<\/p>\n\n\n\nc<\/span> Ph\u00e2n t\u00edch m\u1ee9c \u0111\u1ed9 t\u01b0\u01a1ng \u0111\u1ed3ng v\u00e0 tin c\u1eady c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn tr\u00ean c\u01a1 s\u1edf:<\/p>\n\n\n\n

          \n
        • r\u00e0 so\u00e1t, s\u00e0ng l\u1ecdc c\u00e1c ti\u00eau ch\u00ed \u0111\u1ecbnh t\u00ednh v\u00e0 \u0111\u1ecbnh l\u01b0\u1ee3ng; <\/li>\n\n\n\n
        • ph\u00e2n t\u00edch th\u00f4ng tin kinh t\u1ebf, ng\u00e0nh v\u00e0 s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u1ec3 x\u00e1c minh m\u1ee9c \u0111\u1ed9 t\u01b0\u01a1ng \u0111\u1ed3ng; <\/li>\n\n\n\n
        • x\u00e1c \u0111\u1ecbnh kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu v\u00e0 \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu. <\/li>\n<\/ul>\n\n\n\n

          Tr\u00ean c\u01a1 s\u1edf k\u1ebft qu\u1ea3 l\u1ef1a ch\u1ecdn c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng, s\u1eed d\u1ee5ng d\u1eef li\u1ec7u, s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n3<\/span> X\u00e1c \u0111\u1ecbnh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ho\u1eb7c t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn c\u0103n c\u1ee9 k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf so s\u00e1nh, \u00e1p d\u1ee5ng x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, kh\u00f4ng l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t trong chu k\u1ef3, giai \u0111o\u1ea1n s\u1ea3n xu\u1ea5t kinh doanh ph\u00f9 h\u1ee3p ch\u1ee9c n\u0103ng, m\u00f4 h\u00ecnh kinh doanh theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n

          M\u1ee9c \u0111\u1ed9 \u01b0u ti\u00ean khi l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp<\/h2>\n\n\n\n

          Theo Kho\u1ea3n 3, \u0110i\u1ec1u 17,\u00a0Ngh\u1ecb \u0111\u1ecbnh 132, th\u1ee9 t\u1ef1 \u01b0u ti\u00ean l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp nh\u01b0 sau:<\/p>\n\n\n\n

          (i)<\/strong>\u00a0\u0110\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh n\u1ed9i b\u1ed9 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf >\u00a0(ii)<\/strong>\u00a0\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 >\u00a0(iii)<\/strong>\u00a0\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.<\/p>\n\n\n\n

          Tr\u01b0\u1eddng h\u1ee3p l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh\u00a0n\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.<\/p>\n\n\n\n

          Y\u00eau c\u1ea7u v\u1ec1\u00a0d\u1eef li\u1ec7u t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh<\/h2>\n\n\n\n