{"id":3709,"date":"2022-08-29T17:37:05","date_gmt":"2022-08-29T10:37:05","guid":{"rendered":"http:\/\/saac.com.vn\/nghia-vu-tuan-thu-ve-xac-dinh-gia-giao-dich-lien-ket-gdlk\/"},"modified":"2022-08-29T17:37:05","modified_gmt":"2022-08-29T10:37:05","slug":"nghia-vu-tuan-thu-ve-xac-dinh-gia-giao-dich-lien-ket-gdlk","status":"publish","type":"post","link":"https:\/\/saac.com.vn\/zh-hans\/nghia-vu-tuan-thu-ve-xac-dinh-gia-giao-dich-lien-ket-gdlk\/","title":{"rendered":"NGH\u0128A V\u1ee4 TU\u00c2N TH\u1ee6 V\u1ec0 X\u00c1C \u0110\u1ecaNH GI\u00c1 GIAO D\u1ecaCH LI\u00caN K\u1ebeT (GDLK)"},"content":{"rendered":"

Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec? Tu\u00e2n th\u1ee7 v\u1ec1 x\u00e1c \u0111\u1ecbnh gi\u00e1 GDLK c\u1ea7n l\u00e0m c\u00f4ng vi\u1ec7c g\u00ec? N\u1ebfu kh\u00f4ng tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 GDLK th\u00ec \u1ea3nh h\u01b0\u1edfng th\u1ebf n\u00e0o t\u1edbi doanh nghi\u1ec7p? Ph\u01b0\u01a1ng Nam cung c\u1ea5p th\u00eam cho b\u1ea1n nh\u1eefng ki\u1ebfn th\u1ee9c li\u00ean quan \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 n\u00e0y.<\/span><\/p>\n

\"Giao

Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec? Tu\u00e2n th\u1ee7 v\u1ec1 x\u00e1c \u0111\u1ecbnh gi\u00e1 GDLK c\u1ea7n l\u00e0m c\u00f4ng vi\u1ec7c g\u00ec? C\u00f9ng Ph\u01b0\u01a1ng Nam t\u00ecm hi\u1ec3u nh\u00e9!<\/em><\/p><\/div>\n

Giao d\u1ecbch li\u00ean k\u1ebft (GDLK) l\u00e0 g\u00ec?<\/span><\/h2>\n

Giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u1edf \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP nh\u01b0 sau:<\/span><\/p>\n

\u201cC\u00e1c giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0 c\u00e1c giao d\u1ecbch mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5; vay, cho vay, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c; mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 th\u1ecfa thu\u1eadn mua, b\u00e1n, s\u1eed d\u1ee5ng chung ngu\u1ed3n l\u1ef1c nh\u01b0 t\u00e0i s\u1ea3n, v\u1ed1n, lao \u0111\u1ed9ng, chia s\u1ebb chi ph\u00ed gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft\u201d.<\/span><\/p>\n

C\u00e1c b\u00ean c\u00f3 GDLK l\u00e0 g\u00ec?<\/span><\/strong><\/p>\n

Theo Kho\u1ea3n 1 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh c\u00e1c b\u00ean c\u00f3 li\u00ean h\u1ec7 li\u00ean k\u1ebft nh\u01b0 sau:<\/span><\/p>\n

    \n
  • M\u1ed9t b\u00ean tham gia tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp v\u00e0o vi\u1ec7c \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 v\u00e0o b\u00ean kia.<\/span><\/li>\n
  • C\u00e1c b\u00ean tr\u1ef1c ti\u1ebfp hay gi\u00e1n ti\u1ebfp c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 c\u1ee7a m\u1ed9t b\u00ean kh\u00e1c.<\/span><\/li>\n<\/ul>\n
    \"T\u00ecm

    T\u00ecm hi\u1ec3u r\u00f5 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch cho c\u00e1c b\u00ean tham gia<\/em><\/p><\/div>\n

    2. Tu\u00e2n th\u1ee7 v\u1ec1 x\u00e1c \u0111\u1ecbnh gi\u00e1 GDLK c\u1ea7n l\u00e0m nh\u1eefng c\u00f4ng vi\u1ec7c g\u00ec?<\/span><\/h2>\n

    2.1 Ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf<\/span><\/h3>\n

    Trong tr\u01b0\u1eddng h\u1ee3p khi x\u00e1c \u0111\u1ecbnh c\u00f3 c\u00e1c quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 c\u00f3 c\u00e1c giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft th\u00ec b\u1ea1n c\u1ea7n xem x\u00e9t xem m\u00ecnh c\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n k\u00ea khai, mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng? N\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u00ec s\u1ebd d\u1eabn \u0111\u1ebfn k\u00ea khai sai ho\u1eb7c thi\u1ebfu h\u1ed3 s\u01a1 v\u1ec1 GDLK. Khi \u0111\u00f3 vi\u1ec7c c\u1ee7a c\u01a1 quan thu\u1ebf khi ki\u1ec3m tra l\u00e0 vi\u1ec7c \u1ea5n \u0111\u1ecbnh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn cho c\u00f4ng ty c\u1ee7a b\u1ea1n.\u00a0<\/span><\/p>\n

    V\u00ec c\u0103n c\u1ee9 theo \u0111i\u1ec3m 3 \u0111i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh: “C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh m\u1ee9c gi\u00e1; t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn; t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn; thu nh\u1eadp ch\u1ecbu thu\u1ebf ho\u1eb7c s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai, x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft; kh\u00f4ng cung c\u1ea5p ho\u1eb7c cung c\u1ea5p kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin, d\u1eef li\u1ec7u k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 GDLK…”.<\/span><\/p>\n

    \"B\u1ea1n

    B\u1ea1n c\u1ea7n xem x\u00e9t xem m\u00ecnh c\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n k\u00ea khai, mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng \u0111\u1ec3 tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf<\/em><\/p><\/div>\n

    \u00a02.2 Ngh\u0129a v\u1ee5 l\u1eadp h\u1ed3 s\u01a1<\/span><\/h3>\n

    N\u1ebfu ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 gi\u00e1 th\u00ec ch\u1eafc ch\u1eafn c\u00f4ng ty s\u1ebd ph\u1ea3i c\u00f3 b\u1ed9 h\u1ed3 s\u01a1 \u0111\u1ec3 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 t\u1ed1t nh\u1ea5t l\u00e0 doanh nghi\u1ec7p c\u1ee7a b\u1ea1n n\u00ean thu\u00ea m\u1ed9t \u0111\u01a1n v\u1ecb uy t\u00edn v\u00e0 chuy\u00ean v\u1ec1 l\u0129nh v\u1ef1c n\u00e0y. Ph\u01b0\u01a1ng Nam li\u1ec7t k\u00ea cho b\u1ea1n h\u1ed3 s\u01a1 bao g\u1ed3m:<\/span><\/p>\n

      \n
    • Th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 GDLK theo Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP;<\/span><\/li>\n
    • H\u1ed3 s\u01a1 qu\u1ed1c gia l\u00e0 c\u00e1c th\u00f4ng tin v\u1ec1 GDLK, ch\u00ednh s\u00e1ch v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 l\u01b0u t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo danh m\u1ee5c c\u00e1c n\u1ed9i dung th\u00f4ng tin, t\u00e0i li\u1ec7u quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP;<\/span><\/li>\n
    • H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u l\u00e0 c\u00e1c th\u00f4ng tin v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, ch\u00ednh s\u00e1ch v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 GDLK c\u1ee7a t\u1eadp \u0111o\u00e0n tr\u00ean to\u00e0n c\u1ea7u v\u00e0 ch\u00ednh s\u00e1ch ph\u00e2n b\u1ed5 thu nh\u1eadp v\u00e0 ph\u00e2n b\u1ed5 c\u00e1c ho\u1ea1t \u0111\u1ed9ng, ch\u1ee9c n\u0103ng trong chu\u1ed7i gi\u00e1 tr\u1ecb c\u1ee7a t\u1eadp \u0111o\u00e0n theo danh m\u1ee5c c\u00e1c n\u1ed9i dung th\u00f4ng tin, t\u00e0i li\u1ec7u quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP;<\/span><\/li>\n
    • B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y v\u00e0 Ph\u1ee5 l\u1ee5c IV ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n
        \n
      • N\u1ebfu kh\u00f4ng tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 GDLK th\u00ec \u1ea3nh h\u01b0\u1edfng th\u1ebf n\u00e0o t\u1edbi doanh nghi\u1ec7p<\/span><\/li>\n<\/ul>\n
        \"Khi

        Khi l\u1eadp h\u1ed3 s\u01a1 c\u1ea7n c\u00f3 b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u1ee7a C\u00f4ng ty m\u1eb9<\/p><\/div>\n

        C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh m\u1ee9c gi\u00e1; t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn; t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn; thu nh\u1eadp ch\u1ecbu thu\u1ebf ho\u1eb7c s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai, x\u00e1c \u0111\u1ecbnh GDLK; kh\u00f4ng cung c\u1ea5p ho\u1eb7c cung c\u1ea5p kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin, d\u1eef li\u1ec7u k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 GDLK.<\/span><\/p>\n

        Nh\u01b0 v\u1eady n\u1ebfu kh\u00f4ng tu\u00e2n th\u1ee7 v\u1ec1 x\u00e1c \u0111\u1ecbnh gi\u00e1 GDLK th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh m\u1ee9c gi\u00e1; t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn; t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn; thu nh\u1eadp ch\u1ecbu thu\u1ebf ho\u1eb7c s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

        Li\u00ean h\u1ec7 ngay v\u1edbi Ph\u01b0\u01a1ng Nam \u0111\u1ec3 nh\u1eadn t\u01b0 v\u1ea5n t\u1ed1t nh\u1ea5t v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft (GDLD) \u0111\u1ec3 tr\u00e1nh vi ph\u1ea1m lu\u1eadt thu\u1ebf c\u1ee7a nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

        Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec? Tu\u00e2n th\u1ee7 v\u1ec1 x\u00e1c \u0111\u1ecbnh gi\u00e1 GDLK […]<\/p>\n","protected":false},"author":2,"featured_media":3711,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[37],"tags":[],"acf":[],"yoast_head":"\nNGH\u0128A V\u1ee4 TU\u00c2N TH\u1ee6 V\u1ec0 X\u00c1C \u0110\u1ecaNH GI\u00c1 GIAO D\u1ecaCH LI\u00caN K\u1ebeT (GDLK) - SAAC<\/title>\n<meta name=\"description\" content=\"Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec? Tu\u00e2n th\u1ee7 v\u1ec1 x\u00e1c \u0111\u1ecbnh gi\u00e1 GDLK c\u1ea7n l\u00e0m c\u00f4ng vi\u1ec7c g\u00ec? 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