{"id":3751,"date":"2026-04-10T13:45:00","date_gmt":"2026-04-10T06:45:00","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3751"},"modified":"2026-04-10T13:45:00","modified_gmt":"2026-04-10T06:45:00","slug":"gioi-han-mo-rong-pham-vi-phan-tich","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/gioi-han-mo-rong-pham-vi-phan-tich\/","title":{"rendered":"Gi\u1edbi h\u1ea1n m\u1edf r\u1ed9ng ph\u1ea1m vi ph\u00e2n t\u00edch, so s\u00e1nh \u0111\u1ed9c l\u1eadp trong giao d\u1ecbch li\u00ean k\u1ebft"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch theo nguy\u00ean t\u1eafc th\u1ecb tr\u01b0\u1eddng l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c nh\u1eb1m ch\u1ed1ng chuy\u1ec3n gi\u00e1. Tuy nhi\u00ean, th\u1ef1c t\u1ebf ch\u1ee9ng minh kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0169ng t\u00ecm \u0111\u01b0\u1ee3c c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh t\u01b0\u01a1ng \u0111\u1ed3ng ngay t\u1ea1i \u0111\u1ecba b\u00e0n n\u1ed9i \u0111\u1ecba ho\u1eb7c trong c\u00f9ng k\u1ef3 t\u00ednh thu\u1ebf. \u0110\u1ec3 th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n n\u00e0y, ph\u00e1p lu\u1eadt cho ph\u00e9p doanh nghi\u1ec7p n\u1edbi r\u1ed9ng t\u00ecm ki\u1ebfm nh\u01b0ng \u0111\u1ed3ng th\u1eddi c\u0169ng thi\u1ebft l\u1eadp nh\u1eefng gi\u1edbi h\u1ea1n m\u1edf r\u1ed9ng ph\u1ea1m vi ph\u00e2n t\u00edch r\u1ea5t kh\u1eaft khe nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, kh\u00e1ch quan v\u00e0 c\u00f4ng b\u1eb1ng cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gioi-han-mo-rong-pham-vi-phan-tich\/#Tong_quan_ve_pham_vi_phan_tich_trong_xac_dinh_gia_giao_dich_lien_ket\" >T\u1ed5ng quan v\u1ec1 ph\u1ea1m vi ph\u00e2n t\u00edch trong x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gioi-han-mo-rong-pham-vi-phan-tich\/#Quy_dinh_chi_tiet_ve_gioi_han_mo_rong_pham_vi_phan_tich\" >Quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 gi\u1edbi h\u1ea1n m\u1edf r\u1ed9ng ph\u1ea1m vi ph\u00e2n t\u00edch<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gioi-han-mo-rong-pham-vi-phan-tich\/#Dieu_kien_de_duoc_mo_rong_pham_vi_dia_ban\" >\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng ph\u1ea1m vi \u0111\u1ecba b\u00e0n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gioi-han-mo-rong-pham-vi-phan-tich\/#Gioi_han_mo_rong_pham_vi_phan_tich_ve_thoi_gian_du_lieu\" >Gi\u1edbi h\u1ea1n m\u1edf r\u1ed9ng ph\u1ea1m vi ph\u00e2n t\u00edch v\u1ec1 th\u1eddi gian d\u1eef li\u1ec7u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gioi-han-mo-rong-pham-vi-phan-tich\/#Xu_ly_du_lieu_nien_do_truoc_va_dieu_chinh_thoi_gian\" >X\u1eed l\u00fd d\u1eef li\u1ec7u ni\u00ean \u0111\u1ed9 tr\u01b0\u1edbc v\u00e0 \u0111i\u1ec1u ch\u1ec9nh th\u1eddi gian<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gioi-han-mo-rong-pham-vi-phan-tich\/#Cac_phuong_phap_so_sanh_ty_suat_loi_nhuan_ap_dung_khi_mo_rong_phan_tich\" >C\u00e1c ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn \u00e1p d\u1ee5ng khi m\u1edf r\u1ed9ng ph\u00e2n t\u00edch<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gioi-han-mo-rong-pham-vi-phan-tich\/#Phuong_phap_gia_ban_lai_Resale_Price_Method_%E2%80%93_RPM\" >Resale Price Method (RPM)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gioi-han-mo-rong-pham-vi-phan-tich\/#Phuong_phap_gia_von_cong_lai_Cost_Plus_Method_%E2%80%93_CPM\" >Cost Plus Method (CPM)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gioi-han-mo-rong-pham-vi-phan-tich\/#Phuong_phap_so_sanh_ty_suat_loi_nhuan_thuan_TNMM\" >Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n (TNMM)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gioi-han-mo-rong-pham-vi-phan-tich\/#Nguyen_tac_loai_tru_cac_khac_biet_trong_yeu_khi_mo_rong_pham_vi\" >Nguy\u00ean t\u1eafc lo\u1ea1i tr\u1eeb c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu khi m\u1edf r\u1ed9ng ph\u1ea1m vi<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gioi-han-mo-rong-pham-vi-phan-tich\/#Cac_yeu_to_tac_dong_truc_tiep_den_ty_suat_loi_nhuan\" >C\u00e1c y\u1ebfu t\u1ed1 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gioi-han-mo-rong-pham-vi-phan-tich\/#Vai_tro_cua_khoang_giao_dich_doc_lap_chuan\" >Vai tr\u00f2 c\u1ee7a kho\u1ea3ng giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gioi-han-mo-rong-pham-vi-phan-tich\/#Luu_y_quan_trong_ve_trach_nhiem_bao_ve_ngan_sach_nha_nuoc\" >L\u01b0u \u00fd quan tr\u1ecdng v\u1ec1 tr\u00e1ch nhi\u1ec7m b\u1ea3o v\u1ec7 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gioi-han-mo-rong-pham-vi-phan-tich\/#Ket_luan_va_khuyen_nghi\" >Conclusion and recommendations<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gioi-han-mo-rong-pham-vi-phan-tich\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_ve_pham_vi_phan_tich_trong_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>T\u1ed5ng quan v\u1ec1 ph\u1ea1m vi ph\u00e2n t\u00edch trong x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi ph\u00e2n t\u00edch trong x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 t\u1eadp h\u1ee3p c\u00e1c ti\u00eau ch\u00ed v\u1ec1 kh\u00f4ng gian (\u0111\u1ecba b\u00e0n kinh doanh) v\u00e0 th\u1eddi gian (ni\u00ean \u0111\u1ed9 t\u00e0i ch\u00ednh) \u0111\u1ec3 l\u1ef1a ch\u1ecdn c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp. M\u1ee5c ti\u00eau cu\u1ed1i c\u00f9ng l\u00e0 x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c m\u1ed9t t\u1eadp h\u1ee3p c\u00e1c doanh nghi\u1ec7p c\u00f3 \u0111\u1eb7c \u0111i\u1ec3m t\u01b0\u01a1ng \u0111\u1ed3ng nh\u1ea5t v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i \u0111\u1eb7c bi\u1ec7t quan t\u00e2m \u0111\u1ebfn gi\u1edbi h\u1ea1n m\u1edf r\u1ed9ng ph\u1ea1m vi ph\u00e2n t\u00edch? Th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam, nhi\u1ec1u ng\u00e0nh ngh\u1ec1 \u0111\u1eb7c th\u00f9, c\u00f4ng ngh\u1ec7 cao ho\u1eb7c c\u00e1c th\u1ecb tr\u01b0\u1eddng ng\u00e1ch th\u01b0\u1eddng kh\u00f4ng c\u00f3 \u0111\u1ee7 d\u1eef li\u1ec7u v\u1ec1 c\u00e1c c\u00f4ng ty \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u01b0\u01a1ng. Khi m\u1eabu so s\u00e1nh qu\u00e1 \u00edt (d\u01b0\u1edbi 5 \u0111\u1ed1i t\u01b0\u1ee3ng), vi\u1ec7c m\u1edf r\u1ed9ng ph\u1ea1m vi ra c\u00e1c qu\u1ed1c gia trong khu v\u1ef1c (nh\u01b0 ASEAN) ho\u1eb7c s\u1eed d\u1ee5ng d\u1eef li\u1ec7u t\u1eeb c\u00e1c n\u0103m t\u00e0i ch\u00ednh tr\u01b0\u1edbc \u0111\u00f3 l\u00e0 gi\u1ea3i ph\u00e1p t\u1ea5t y\u1ebfu. Tuy nhi\u00ean, vi\u1ec7c m\u1edf r\u1ed9ng n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c di\u1ec5n ra t\u00f9y ti\u1ec7n. N\u1ebfu kh\u00f4ng n\u1eafm v\u1eefng c\u00e1c gi\u1edbi h\u1ea1n n\u00e0y, k\u1ebft qu\u1ea3 so s\u00e1nh s\u1ebd b\u1ecb c\u01a1 quan thu\u1ebf b\u00e1c b\u1ecf, d\u1eabn \u0111\u1ebfn r\u1ee7i ro truy thu v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf r\u1ea5t l\u1edbn.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_chi_tiet_ve_gioi_han_mo_rong_pham_vi_phan_tich\"><\/span><b>Quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 gi\u1edbi h\u1ea1n m\u1edf r\u1ed9ng ph\u1ea1m vi ph\u00e2n t\u00edch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3755\" aria-describedby=\"caption-attachment-3755\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3755\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-dinh-chi-tiet-ve-gioi-han-mo-rong-pham-vi-phan-tich-so-sanh-doc-lap-trong-giao-dich-lien-ket.jpg\" alt=\"Quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 gi\u1edbi h\u1ea1n m\u1edf r\u1ed9ng ph\u1ea1m vi ph\u00e2n t\u00edch, so s\u00e1nh \u0111\u1ed9c l\u1eadp trong giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-dinh-chi-tiet-ve-gioi-han-mo-rong-pham-vi-phan-tich-so-sanh-doc-lap-trong-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-dinh-chi-tiet-ve-gioi-han-mo-rong-pham-vi-phan-tich-so-sanh-doc-lap-trong-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-dinh-chi-tiet-ve-gioi-han-mo-rong-pham-vi-phan-tich-so-sanh-doc-lap-trong-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-dinh-chi-tiet-ve-gioi-han-mo-rong-pham-vi-phan-tich-so-sanh-doc-lap-trong-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-dinh-chi-tiet-ve-gioi-han-mo-rong-pham-vi-phan-tich-so-sanh-doc-lap-trong-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3755\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 gi\u1edbi h\u1ea1n m\u1edf r\u1ed9ng ph\u1ea1m vi ph\u00e2n t\u00edch, so s\u00e1nh \u0111\u1ed9c l\u1eadp trong giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u00f3ng vai tr\u00f2 l\u00e0 kim ch\u1ec9 nam, quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 c\u00e1ch th\u1ee9c v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n r\u00e0ng bu\u1ed9c khi doanh nghi\u1ec7p mu\u1ed1n n\u1edbi r\u1ed9ng m\u1eabu so s\u00e1nh ra ngo\u00e0i ph\u1ea1m vi m\u1eb7c \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_de_duoc_mo_rong_pham_vi_dia_ban\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng ph\u1ea1m vi \u0111\u1ecba b\u00e0n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng t\u00ecm \u0111\u01b0\u1ee3c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp t\u1ea1i \u0111\u1ecba b\u00e0n trong n\u01b0\u1edbc, vi\u1ec7c m\u1edf r\u1ed9ng ph\u1ea1m vi ph\u00e2n t\u00edch l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n kh\u00e1c (th\u01b0\u1eddng l\u00e0 c\u00e1c qu\u1ed1c gia c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ho\u1eb7c c\u00f9ng khu v\u1ef1c \u0111\u1ecba l\u00fd) ph\u1ea3i tu\u00e2n th\u1ee7 th\u1ee9 t\u1ef1 \u01b0u ti\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi th\u1ef1c hi\u1ec7n vi\u1ec7c n\u00e0y, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i ph\u00e2n t\u00edch t\u00ednh t\u01b0\u01a1ng \u0111\u1ed3ng v\u00e0 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu v\u1ec1 \u0111\u1ecbnh t\u00ednh v\u00e0 \u0111\u1ecbnh l\u01b0\u1ee3ng. C\u00e1c ti\u00eau ch\u00ed so s\u00e1nh ph\u1ea3i b\u00e1m s\u00e1t quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 10 (v\u1ec1 c\u00e1c y\u1ebfu t\u1ed1 so s\u00e1nh) v\u00e0 \u0110i\u1ec1u 14 (v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p l\u1ee3i nhu\u1eadn). Vi\u1ec7c m\u1edf r\u1ed9ng m\u00e0 thi\u1ebfu s\u1ef1 ph\u00e2n t\u00edch kh\u00e1c bi\u1ec7t gi\u1eefa c\u00e1c th\u1ecb tr\u01b0\u1eddng s\u1ebd khi\u1ebfn h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft tr\u1edf n\u00ean thi\u1ebfu tin c\u1eady.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Gioi_han_mo_rong_pham_vi_phan_tich_ve_thoi_gian_du_lieu\"><\/span><b>Gi\u1edbi h\u1ea1n m\u1edf r\u1ed9ng ph\u1ea1m vi ph\u00e2n t\u00edch v\u1ec1 th\u1eddi gian d\u1eef li\u1ec7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng \u0111i\u1ec3m c\u1ed1t l\u00f5i m\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf c\u1ea7n ghi nh\u1edb. Ngh\u1ecb \u0111\u1ecbnh \u0111\u00e3 thi\u1ebft l\u1eadp m\u1ed9t &#8220;\u0111i\u1ec3m ch\u1eb7n&#8221; v\u1ec1 m\u1eb7t th\u1eddi gian \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u so s\u00e1nh v\u1eabn c\u00f2n mang t\u00ednh th\u1eddi s\u1ef1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy t\u1eafc m\u1ed9t n\u0103m t\u00e0i ch\u00ednh: Th\u1eddi gian m\u1edf r\u1ed9ng thu th\u1eadp s\u1ed1 li\u1ec7u, d\u1eef li\u1ec7u c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp 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. Quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 14.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Practical example:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu doanh nghi\u1ec7p \u0111ang l\u1eadp h\u1ed3 s\u01a1 cho n\u0103m t\u00e0i ch\u00ednh 2023, th\u00ec theo gi\u1edbi h\u1ea1n m\u1edf r\u1ed9ng ph\u1ea1m vi ph\u00e2n t\u00edch, d\u1eef li\u1ec7u xa nh\u1ea5t c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp m\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 thu th\u1eadp l\u00e0 n\u0103m 2022. Vi\u1ec7c s\u1eed d\u1ee5ng d\u1eef li\u1ec7u t\u1eeb n\u0103m 2021 tr\u1edf v\u1ec1 tr\u01b0\u1edbc cho \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh s\u1ebd b\u1ecb coi l\u00e0 vi ph\u1ea1m gi\u1edbi h\u1ea1n n\u00e0y, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 \u0111\u01b0\u1ee3c cho ph\u00e9p kh\u00e1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_ly_du_lieu_nien_do_truoc_va_dieu_chinh_thoi_gian\"><\/span><b>X\u1eed l\u00fd d\u1eef li\u1ec7u ni\u00ean \u0111\u1ed9 tr\u01b0\u1edbc v\u00e0 \u0111i\u1ec1u ch\u1ec9nh th\u1eddi gian<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng s\u1ed1 li\u1ec7u c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp trong ni\u00ean \u0111\u1ed9 tr\u01b0\u1edbc, m\u1ed9t y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c l\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu do y\u1ebfu t\u1ed1 th\u1eddi gian g\u00e2y ra. S\u1ef1 bi\u1ebfn \u0111\u1ed9ng v\u1ec1 l\u1ea1m ph\u00e1t, t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i, l\u00e3i su\u1ea5t vay v\u1ed1n ho\u1eb7c c\u00e1c thay \u0111\u1ed5i trong ch\u00ednh s\u00e1ch \u0111i\u1ec1u h\u00e0nh kinh t\u1ebf c\u1ee7a Ch\u00ednh ph\u1ee7 gi\u1eefa hai n\u0103m t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 l\u00e0m thay \u0111\u1ed5i ho\u00e0n to\u00e0n b\u1ee9c tranh l\u1ee3i nhu\u1eadn. Do \u0111\u00f3, vi\u1ec7c \u00e1p d\u1ee5ng gi\u1edbi h\u1ea1n m\u1edf r\u1ed9ng ph\u1ea1m vi ph\u00e2n t\u00edch ph\u1ea3i \u0111i \u0111\u00f4i v\u1edbi c\u00e1c k\u1ef9 thu\u1eadt t\u00ednh to\u00e1n \u0111i\u1ec1u ch\u1ec9nh sai l\u1ec7ch th\u1eddi gian \u0111\u1ec3 \u0111\u01b0a l\u1ee3i nhu\u1eadn c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh v\u1ec1 c\u00f9ng m\u1eb7t b\u1eb1ng v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_phuong_phap_so_sanh_ty_suat_loi_nhuan_ap_dung_khi_mo_rong_phan_tich\"><\/span><b>C\u00e1c ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn \u00e1p d\u1ee5ng khi m\u1edf r\u1ed9ng ph\u00e2n t\u00edch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 vi\u1ec7c \u00e1p d\u1ee5ng gi\u1edbi h\u1ea1n m\u1edf r\u1ed9ng ph\u1ea1m vi ph\u00e2n t\u00edch th\u1ef1c s\u1ef1 ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch, doanh nghi\u1ec7p c\u1ea7n l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh ph\u00f9 h\u1ee3p nh\u1ea5t d\u1ef1a tr\u00ean ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n v\u00e0 r\u1ee7i ro (ph\u00e2n t\u00edch FAR Analysis).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_gia_ban_lai_Resale_Price_Method_%E2%80%93_RPM\"><\/span><b>Resale Price Method (RPM)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y th\u01b0\u1eddng d\u00e0nh cho c\u00e1c \u0111\u01a1n v\u1ecb l\u00e0m nhi\u1ec7m v\u1ee5 ph\u00e2n ph\u1ed1i, b\u00e1n l\u1ea1i s\u1ea3n ph\u1ea9m mua t\u1eeb b\u00ean li\u00ean k\u1ebft cho kh\u00e1ch h\u00e0ng \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00f3ng vai tr\u00f2 l\u00e0 nh\u00e0 ph\u00e2n ph\u1ed1i \u0111\u01a1n gi\u1ea3n, kh\u00f4ng tham gia v\u00e0o qu\u00e1 tr\u00ecnh ph\u00e1t tri\u1ec3n t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh (nh\u01b0 th\u01b0\u01a1ng hi\u1ec7u), kh\u00f4ng tham gia s\u1ea3n xu\u1ea5t, gia c\u00f4ng hay l\u1eafp r\u00e1p l\u00e0m thay \u0111\u1ed5i t\u00ednh ch\u1ea5t s\u1ea3n ph\u1ea9m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1edbi h\u1ea1n c\u1ee5 th\u1ec3: Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y s\u1ebd b\u1ecb b\u00e1c b\u1ecf n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c t\u1ebf c\u00f3 chi ph\u00ed t\u1ea1o l\u1eadp k\u00eanh ph\u00e2n ph\u1ed1i \u0111\u1ed9c quy\u1ec1n, thi\u1ebft k\u1ebf h\u1ec7 th\u1ed1ng nh\u1eadn di\u1ec7n th\u01b0\u01a1ng hi\u1ec7u ho\u1eb7c c\u00f3 c\u00e1c chi ph\u00ed sau b\u00e1n h\u00e0ng qu\u00e1 l\u1edbn so v\u1edbi m\u1ed9t nh\u00e0 ph\u00e2n ph\u1ed1i th\u00f4ng th\u01b0\u1eddng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u00f3, c\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u00e1 v\u1ed1n (mua t\u1eeb b\u00ean li\u00ean k\u1ebft) = Gi\u00e1 b\u00e1n ra (b\u00ean \u0111\u1ed9c l\u1eadp) &#8211; L\u1ee3i nhu\u1eadn g\u1ed9p \u0111\u1ecbnh m\u1ee9c &#8211; Chi ph\u00ed kh\u00e1c (thu\u1ebf nh\u1eadp kh\u1ea9u, ph\u00ed h\u1ea3i quan, v\u1eadn chuy\u1ec3n)\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_gia_von_cong_lai_Cost_Plus_Method_%E2%80%93_CPM\"><\/span><b>Cost Plus Method (CPM)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i v\u1edbi RPM, ph\u01b0\u01a1ng ph\u00e1p n\u00e0y d\u00e0nh cho c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t theo h\u1ee3p \u0111\u1ed3ng ho\u1eb7c gia c\u00f4ng cho b\u00ean li\u00ean k\u1ebft.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng: Doanh nghi\u1ec7p kh\u00f4ng s\u1edf h\u1eefu t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u00f3 gi\u00e1 tr\u1ecb, g\u00e1nh ch\u1ecbu \u00edt r\u1ee7i ro, th\u1ef1c hi\u1ec7n s\u1ea3n xu\u1ea5t theo ch\u1ec9 \u0111\u1ecbnh ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng: Khi m\u1edf r\u1ed9ng so s\u00e1nh, c\u1ea7n l\u01b0u \u00fd c\u00e1c kh\u00e1c bi\u1ec7t v\u1ec1 chi ph\u00ed gi\u00e1m s\u00e1t ch\u1ea5t l\u01b0\u1ee3ng, th\u1eddi h\u1ea1n thanh to\u00e1n v\u00e0 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n gi\u00e1 v\u1ed1n gi\u1eefa c\u00e1c qu\u1ed1c gia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1edbi h\u1ea1n quan tr\u1ecdng: Kh\u00f4ng \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t t\u1ef1 ch\u1ee7, t\u1ef1 quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c th\u1ecb tr\u01b0\u1eddng v\u00e0 b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_so_sanh_ty_suat_loi_nhuan_thuan_TNMM\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n (TNMM)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u1ed5 bi\u1ebfn nh\u1ea5t trong th\u1ef1c t\u1ebf khi doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c t\u00ecm d\u1eef li\u1ec7u l\u1ee3i nhu\u1eadn g\u1ed9p. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y s\u1eed d\u1ee5ng t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n (th\u01b0\u1eddng l\u00e0 EBIT &#8211; l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay v\u00e0 thu\u1ebf) tr\u00ean doanh thu, chi ph\u00ed ho\u1eb7c t\u00e0i s\u1ea3n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng gi\u1edbi h\u1ea1n m\u1edf r\u1ed9ng ph\u1ea1m vi ph\u00e2n t\u00edch \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111\u00f2i h\u1ecfi s\u1ef1 c\u1ea9n tr\u1ecdng c\u1ef1c l\u1edbn trong vi\u1ec7c l\u1ef1a ch\u1ecdn ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh. L\u1ee3i nhu\u1eadn thu\u1ea7n d\u00f9ng \u0111\u1ec3 so s\u00e1nh ph\u1ea3i \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb c\u00e1c ch\u00eanh l\u1ec7ch doanh thu v\u00e0 chi ph\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh thu\u1ea7n t\u00fay c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ed1t l\u00f5i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_loai_tru_cac_khac_biet_trong_yeu_khi_mo_rong_pham_vi\"><\/span><b>Nguy\u00ean t\u1eafc lo\u1ea1i tr\u1eeb c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu khi m\u1edf r\u1ed9ng ph\u1ea1m vi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1edf r\u1ed9ng ph\u1ea1m vi ph\u00e2n t\u00edch \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c ch\u1ea5p nh\u1eadn s\u1ef1 \u0111a d\u1ea1ng h\u00f3a trong m\u1eabu so s\u00e1nh, t\u1eeb \u0111\u00f3 d\u1eabn \u0111\u1ebfn nhi\u1ec1u sai l\u1ec7ch. V\u00ec v\u1eady, nguy\u00ean t\u1eafc s\u1ed1ng c\u00f2n l\u00e0 ph\u1ea3i l\u00e0m s\u1ea1ch d\u1eef li\u1ec7u th\u00f4ng qua vi\u1ec7c lo\u1ea1i tr\u1eeb c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_yeu_to_tac_dong_truc_tiep_den_ty_suat_loi_nhuan\"><\/span><b>C\u00e1c y\u1ebfu t\u1ed1 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi th\u1ef1c hi\u1ec7n h\u1ed3 s\u01a1, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n t\u00edch s\u00e2u c\u00e1c y\u1ebfu t\u1ed1 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1eb7c \u0111i\u1ec3m t\u00e0i s\u1ea3n v\u00e0 v\u1ed1n: S\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 tr\u00ecnh \u0111\u1ed9 c\u00f4ng ngh\u1ec7 c\u1ee7a m\u00e1y m\u00f3c ho\u1eb7c m\u1ee9c \u0111\u1ed9 th\u00e2m d\u1ee5ng v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ec1n ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf: Quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u00e1c chi\u1ebfn l\u01b0\u1ee3c kinh doanh v\u00e0 ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u ph\u00e1t tri\u1ec3n (R&amp;D).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n kinh t\u1ebf ng\u00e0nh: \u0110\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m v\u00e0 c\u00e1c \u0111i\u1ec1u kho\u1ea3n trong h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n: S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n (nh\u01b0 VAS c\u1ee7a Vi\u1ec7t Nam v\u00e0 IFRS qu\u1ed1c t\u1ebf) n\u1ebfu m\u1edf r\u1ed9ng ra \u0111\u1ecba b\u00e0n n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vai_tro_cua_khoang_giao_dich_doc_lap_chuan\"><\/span><b>Vai tr\u00f2 c\u1ee7a kho\u1ea3ng giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi \u0111\u00e3 tu\u00e2n th\u1ee7 \u0111\u00fang gi\u1edbi h\u1ea1n m\u1edf r\u1ed9ng ph\u1ea1m vi ph\u00e2n t\u00edch v\u00e0 l\u1ef1a ch\u1ecdn \u0111\u01b0\u1ee3c c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh &#8220;kho\u1ea3ng giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n&#8221;.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3ng n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 35 \u0111\u1ebfn b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 75.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1eb1m ngo\u00e0i kho\u1ea3ng n\u00e0y, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 gi\u00e1 tr\u1ecb trung v\u1ecb (b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 50) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ea1i s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_quan_trong_ve_trach_nhiem_bao_ve_ngan_sach_nha_nuoc\"><\/span><b>L\u01b0u \u00fd quan tr\u1ecdng v\u1ec1 tr\u00e1ch nhi\u1ec7m b\u1ea3o v\u1ec7 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3754\" aria-describedby=\"caption-attachment-3754\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3754\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Gioi-han-mo-rong-pham-vi-phan-tich-va-nhung-luu-y-quan-trong-bao-ve-ngan-sach-Nha-nuoc.jpg\" alt=\"Gi\u1edbi h\u1ea1n m\u1edf r\u1ed9ng ph\u1ea1m vi ph\u00e2n t\u00edch v\u00e0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng b\u1ea3o v\u1ec7 ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Gioi-han-mo-rong-pham-vi-phan-tich-va-nhung-luu-y-quan-trong-bao-ve-ngan-sach-Nha-nuoc.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Gioi-han-mo-rong-pham-vi-phan-tich-va-nhung-luu-y-quan-trong-bao-ve-ngan-sach-Nha-nuoc-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Gioi-han-mo-rong-pham-vi-phan-tich-va-nhung-luu-y-quan-trong-bao-ve-ngan-sach-Nha-nuoc-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Gioi-han-mo-rong-pham-vi-phan-tich-va-nhung-luu-y-quan-trong-bao-ve-ngan-sach-Nha-nuoc-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Gioi-han-mo-rong-pham-vi-phan-tich-va-nhung-luu-y-quan-trong-bao-ve-ngan-sach-Nha-nuoc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3754\" class=\"wp-caption-text\">Gi\u1edbi h\u1ea1n m\u1edf r\u1ed9ng ph\u1ea1m vi ph\u00e2n t\u00edch v\u00e0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng b\u1ea3o v\u1ec7 ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n nh\u1eadn th\u1ee9c s\u00e2u s\u1eafc r\u1eb1ng gi\u1edbi h\u1ea1n m\u1edf r\u1ed9ng ph\u1ea1m vi ph\u00e2n t\u00edch l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n c\u00e1c h\u00e0nh vi chuy\u1ec3n gi\u00e1, chuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc kh\u00f4ng l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf: \u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh nghi\u00eam ng\u1eb7t t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 14. M\u1ecdi k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh gi\u00e1 hay l\u1ee3i nhu\u1eadn theo \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp d\u00f9 c\u00f3 chu\u1ea9n x\u00e1c \u0111\u1ebfn \u0111\u00e2u c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u00e0 \u0111\u01a1n v\u1ecb ph\u1ea3i n\u1ed9p so v\u1edbi th\u1ef1c t\u1ebf ph\u00e1t sinh n\u1ebfu kh\u00f4ng c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 r\u1ee7i ro l\u1ed7: \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng s\u1ea3n xu\u1ea5t, ph\u00e2n ph\u1ed1i \u0111\u01a1n gi\u1ea3n, ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh r\u00f5 h\u1ecd kh\u00f4ng \u0111\u01b0\u1ee3c g\u00e1nh ch\u1ecbu l\u1ed7 ph\u00e1t sinh t\u1eeb c\u00e1c r\u1ee7i ro m\u00e0 h\u1ecd kh\u00f4ng ki\u1ec3m so\u00e1t (nh\u01b0 r\u1ee7i ro th\u1ecb tr\u01b0\u1eddng, r\u1ee7i ro h\u00e0ng t\u1ed3n kho). N\u1ebfu doanh nghi\u1ec7p b\u00e1o l\u1ed7 trong khi ch\u1ec9 l\u00e0m nhi\u1ec7m v\u1ee5 gia c\u00f4ng ho\u1eb7c ph\u00e2n ph\u1ed1i \u0111\u01a1n thu\u1ea7n cho t\u1eadp \u0111o\u00e0n, c\u01a1 quan thu\u1ebf s\u1ebd xem x\u00e9t t\u00ednh h\u1ee3p l\u00fd c\u1ee7a vi\u1ec7c \u00e1p d\u1ee5ng gi\u1edbi h\u1ea1n m\u1edf r\u1ed9ng ph\u1ea1m vi ph\u00e2n t\u00edch trong h\u1ed3 s\u01a1 c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi\"><\/span><b>Conclusion and recommendations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm v\u1eefng v\u00e0 th\u1ef1c thi \u0111\u00fang gi\u1edbi h\u1ea1n m\u1edf r\u1ed9ng ph\u1ea1m vi ph\u00e2n t\u00edch kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u \u0111\u1ec3 doanh nghi\u1ec7p t\u1ef1 b\u1ea3o v\u1ec7 m\u00ecnh tr\u01b0\u1edbc c\u00e1c \u0111\u1ee3t thanh tra thu\u1ebf. M\u1ecdi h\u00e0nh \u0111\u1ed9ng m\u1edf r\u1ed9ng ph\u1ea1m vi \u0111\u1ecba b\u00e0n hay th\u1eddi gian \u0111\u1ec1u c\u1ea7n \u0111\u01b0\u1ee3c l\u1eadp lu\u1eadn ch\u1eb7t ch\u1ebd d\u1ef1a tr\u00ean c\u00e1c b\u1eb1ng ch\u1ee9ng \u0111\u1ecbnh t\u00ednh v\u00e0 \u0111\u1ecbnh l\u01b0\u1ee3ng c\u1ee5 th\u1ec3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u1eddi khuy\u00ean cho doanh nghi\u1ec7p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u00f4n \u01b0u ti\u00ean d\u1eef li\u1ec7u n\u1ed9i \u0111\u1ecba v\u00e0 trong c\u00f9ng ni\u00ean \u0111\u1ed9 t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 m\u1edf r\u1ed9ng ph\u1ea1m vi khi th\u1ef1c s\u1ef1 c\u1ea7n thi\u1ebft v\u00e0 ph\u1ea3i c\u00f3 ph\u00e2n t\u00edch kh\u00e1c bi\u1ec7t th\u1ecb tr\u01b0\u1eddng chi ti\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef h\u1ed3 s\u01a1 ch\u1ee9ng minh c\u00e1c b\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn m\u1ed9t c\u00e1ch khoa h\u1ecdc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u01b0\u1eddng xuy\u00ean r\u00e0 so\u00e1t l\u1ea1i ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf \u0111\u1ec3 ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u1ea1i \u0110i\u1ec1u 14 ch\u00ednh x\u00e1c nh\u1ea5t.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tu\u00e2n th\u1ee7 t\u1ed1t c\u00e1c gi\u1edbi h\u1ea1n m\u1edf r\u1ed9ng ph\u1ea1m vi ph\u00e2n t\u00edch ch\u00ednh l\u00e0 c\u00e1ch t\u1ed1t nh\u1ea5t \u0111\u1ec3 doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng v\u00e0 minh b\u1ea1ch trong k\u1ef7 nguy\u00ean kinh t\u1ebf s\u1ed1 to\u00e0n c\u1ea7u. \u0110\u1ec3 gi\u1ea3i quy\u1ebft c\u00e1c v\u01b0\u1edbng m\u1eafc ph\u1ee9c t\u1ea1p, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u00ecm \u0111\u1ebfn c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/\"> d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p ho\u1eb7c nh\u1eadn s\u1ef1 h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp t\u1eeb <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-chuyen-gia\/\">Transfer pricing consultancy<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 cao nh\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\">Contact MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">Le Hoang Tuyen<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch theo nguy\u00ean t\u1eafc th\u1ecb tr\u01b0\u1eddng l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c nh\u1eb1m ch\u1ed1ng chuy\u1ec3n gi\u00e1. Tuy nhi\u00ean, th\u1ef1c t\u1ebf ch\u1ee9ng minh kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0169ng t\u00ecm \u0111\u01b0\u1ee3c c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh t\u01b0\u01a1ng [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3753,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3751","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3751","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=3751"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3751\/revisions"}],"predecessor-version":[{"id":3756,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3751\/revisions\/3756"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3753"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=3751"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=3751"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=3751"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}