{"id":26342,"date":"2023-12-07T02:32:50","date_gmt":"2023-12-07T02:32:50","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chuyen-gia-transfer-pricing-la-gi-chuyen-gia-duoc-thuc-hien-nhu-the-nao.html"},"modified":"2023-12-22T14:39:18","modified_gmt":"2023-12-22T07:39:18","slug":"chuyen-gia-transfer-pricing-la-gi-chuyen-gia-duoc-thuc-hien-nhu-the-nao","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chuyen-gia-transfer-pricing-la-gi-chuyen-gia-duoc-thuc-hien-nhu-the-nao.html","title":{"rendered":"Chuy\u1ec3n gi\u00e1 (Transfer Pricing) l\u00e0 g\u00ec? Chuy\u1ec3n gi\u00e1 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"
\n
\n
<\/div>\n
\n

\u1ea2nh minh h\u1ecda (Ngu\u1ed3n: luanvan24.com<\/i>)<\/p>\n<\/div>\n<\/div>\n

Chuy\u1ec3n gi\u00e1 (Transfer Pricing)<\/font><\/h2>\n

Chuy\u1ec3n gi\u00e1<\/b> trong ti\u1ebfng Anh g\u1ecdi l\u00e0 Transfer Pricing<\/b>.<\/p>\n

Chuy\u1ec3n gi\u00e1 <\/b>\u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch gi\u00e1 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c chuy\u1ec3n d\u1ecbch gi\u1eefa c\u00e1c th\u00e0nh vi\u00ean trong t\u1eadp \u0111o\u00e0n qua bi\u00ean gi\u1edbi kh\u00f4ng theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng nh\u1eb1m t\u1ed1i thi\u1ec3u h\u00f3a s\u1ed1 thu\u1ebf c\u1ee7a c\u00e1c c\u00f4ng ty \u0111a qu\u1ed1c gia (Multi Nations Company) tr\u00ean to\u00e0n c\u1ea7u.<\/p>\n

C\u00e1c c\u00f4ng ty \u0111a qu\u1ed1c gia (MNC) \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng h\u1ee3p ph\u00e1p ph\u01b0\u01a1ng th\u1ee9c \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ec3 ph\u00e2n b\u1ed5 thu nh\u1eadp gi\u1eefa c\u00e1c c\u00f4ng ty con v\u00e0 c\u00f4ng ty li\u00ean k\u1ebft kh\u00e1c l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a t\u1ed5 ch\u1ee9c m\u1eb9. Tuy nhi\u00ean, \u0111\u00f4i khi c\u00e1c c\u00f4ng ty c\u0169ng l\u1ea1m d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 n\u00e0y \u0111\u1ec3 thay \u0111\u1ed5i thu nh\u1eadp c\u1ee7a h\u1ecd, t\u1eeb \u0111\u00f3 t\u00e1c \u0111\u1ed9ng l\u00e0m gi\u1ea3m thu\u1ebf.<\/p>\n

C\u01a1 ch\u1ebf \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0 m\u1ed9t c\u00e1ch m\u00e0 c\u00e1c c\u00f4ng ty c\u00f3 th\u1ec3 chuy\u1ec3n c\u00e1c kho\u1ea3n n\u1ee3 thu\u1ebf sang c\u00e1c khu v\u1ef1c ph\u00e1p l\u00ed c\u00f3 m\u1ee9c thu\u1ebf th\u1ea5p.<\/p>\n

C\u00e1c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chuy\u1ec3n gi\u00e1 \u0111\u1ec3 gi\u1ea3m thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o?<\/font><\/h3>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1ch c\u00e1c doanh nghi\u1ec7p chuy\u1ec3n gi\u00e1 \u0111\u1ec3 tr\u00e1nh thu\u1ebf, h\u00e3y xem x\u00e9t t\u00ecnh hu\u1ed1ng sau \u0111\u00e2y.<\/p>\n

Gi\u1ea3 s\u1eed m\u1ed9t doanh nghi\u1ec7p X l\u00e0 m\u1ed9t nh\u00e0 s\u1ea3n xu\u1ea5t \u00f4 t\u00f4 c\u00f3 hai b\u1ed9 ph\u1eadn: b\u1ed9 ph\u1eadn A chuy\u00ean s\u1ea3n xu\u1ea5t ph\u1ea7n m\u1ec1m, v\u00e0 b\u1ed9 ph\u1eadn B chuy\u00ean s\u1ea3n xu\u1ea5t \u00f4 t\u00f4.<\/p>\n

B\u1ed9 ph\u1eadn A b\u00e1n ph\u1ea7n m\u1ec1m cho c\u00e1c nh\u00e0 s\u1ea3n xu\u1ea5t \u00f4 t\u00f4 kh\u00e1c v\u00e0 cho c\u1ea3 c\u00f4ng ty m\u1eb9 l\u00e0 c\u00f4ng ty X. Th\u00f4ng th\u01b0\u1eddng, b\u1ed9 ph\u1eadn B c\u00f3 th\u1ec3 mua ph\u1ea7n m\u1ec1m t\u1eeb b\u1ed9 ph\u1eadn A theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng hi\u1ec7n h\u00e0nh m\u00e0 B\u1ed9 ph\u1eadn A \u0111ang b\u00e1n cho c\u00e1c nh\u00e0 s\u1ea3n xu\u1ea5t \u00f4 t\u00f4 kh\u00e1c.<\/p>\n

Tuy nhi\u00ean, thay v\u00ec s\u1eed d\u1ee5ng gi\u00e1 th\u1ecb tr\u01b0\u1eddng, b\u1ed9 ph\u1eadn A quy\u1ebft \u0111\u1ecbnh \u01b0u ti\u00ean b\u1ed9 ph\u1eadn B v\u00e0 b\u00e1n cho B ph\u1ea7n m\u1ec1m v\u1edbi gi\u00e1 th\u1ea5p h\u01a1n gi\u00e1 th\u1ecb tr\u01b0\u1eddng. Do \u0111\u00f3, doanh thu c\u1ee7a B\u1ed9 ph\u1eadn A th\u1ea5p h\u01a1n do gi\u00e1 th\u1ea5p h\u01a1n. Vi\u1ec7c n\u00e0y c\u0169ng l\u00e0m cho gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n c\u1ee7a B\u1ed9 ph\u1eadn B th\u1ea5p h\u01a1n.<\/p>\n

L\u00fac n\u00e0y, doanh thu c\u1ee7a A gi\u1ea3m m\u1ed9t kho\u1ea3n b\u1eb1ng v\u1edbi kho\u1ea3n chi ph\u00ed m\u00e0 B ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c, nh\u01b0ng t\u00e1c \u0111\u1ed9ng t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 c\u00f4ng ty kh\u00f4ng thay \u0111\u1ed5i.<\/p>\n

Gi\u1ea3 s\u1eed r\u1eb1ng b\u1ed9 ph\u1eadn A \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00ed \u1edf m\u1ed9t qu\u1ed1c gia c\u00f3 thu\u1ebf cao h\u01a1n b\u1ed9 ph\u1eadn B. C\u00f4ng ty X c\u00f3 th\u1ec3 khi\u1ebfn b\u1ed9 ph\u1eadn A t\u00ednh gi\u00e1 th\u1ea5p h\u01a1n v\u00e0 chuy\u1ec3n nh\u1eefng kho\u1ea3n ti\u1ebft ki\u1ec7m \u0111\u00f3 cho b\u1ed9 ph\u1eadn B. B\u1ed9 ph\u1eadn A l\u00fac n\u00e0y c\u00f3 doanh thu th\u1ea5p h\u01a1n v\u00e0 ch\u1ecbu thu\u1ebf \u00edt \u0111i, trong khi b\u1ed9 ph\u1eadn B ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n v\u00e0 c\u00f3 l\u1ee3i nhu\u1eadn cao h\u01a1n.<\/p>\n

N\u00f3i c\u00e1ch kh\u00e1c, khi b\u1ed9 ph\u1eadn A th\u01b0c hi\u1ec7n chuy\u1ec3n gi\u00e1 v\u1edbi b\u1ed9 ph\u1eadn B, to\u00e0n b\u1ed9 c\u00f4ng ty X tr\u00e1nh \u0111\u01b0\u1ee3c m\u1ed9t kho\u1ea3n thu\u1ebf.<\/p>\n

T\u00f3m l\u1ea1i, b\u1eb1ng c\u00e1ch t\u00ednh ph\u00ed cao h\u01a1n ho\u1eb7c th\u1ea5p h\u01a1n gi\u00e1 th\u1ecb tr\u01b0\u1eddng, c\u00e1c c\u00f4ng ty c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng chuy\u1ec3n gi\u00e1 \u0111\u1ec3 chuy\u1ec3n l\u1ee3i nhu\u1eadn v\u00e0 chi ph\u00ed cho c\u00e1c b\u1ed9 ph\u1eadn kh\u00e1c trong n\u1ed9i b\u1ed9 \u0111\u1ec3 gi\u1ea3m g\u00e1nh n\u1eb7ng thu\u1ebf. C\u00e1c c\u01a1 quan thu\u1ebf th\u01b0\u1eddng c\u00f3 c\u00e1c qui\u00a0t\u1eafc nghi\u00eam ng\u1eb7t li\u00ean quan \u0111\u1ebfn chuy\u1ec3n gi\u00e1 \u0111\u1ec3 tr\u00e1nh vi\u1ec7c c\u00e1c doanh nghi\u1ec7p d\u00f9ng chuy\u1ec3n gi\u00e1 \u0111\u1ec3 tr\u1ed1n thu\u1ebf.<\/p>\n

(Ngu\u1ed3n: Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n R\u1ea5t nhi\u1ec1u c\u00f4ng ty v\u00e0 t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia tr\u00ean th\u1ebf gi\u1edbi \u00e1p d\u1ee5ng chuy\u1ec3n gi\u00e1 (ti\u1ebfng Anh: Transfer Pricing) \u0111\u1ec3 tr\u00e1nh thu\u1ebf t\u1ea1i ch\u00ednh qu\u1ed1c gia c\u1ee7a m\u00ecnh.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[414],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/26342"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=26342"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/26342\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=26342"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=26342"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=26342"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}