{"id":31149,"date":"2023-12-07T10:23:03","date_gmt":"2023-12-07T10:23:03","guid":{"rendered":"https:\/\/masterskills.org\/blog\/trai-phieu-dia-phuong-municipal-bonds-la-gi-muc-dich-va-dac-diem-cua-trai-phieu-dia-phuong.html"},"modified":"2023-12-23T07:25:08","modified_gmt":"2023-12-23T00:25:08","slug":"trai-phieu-dia-phuong-municipal-bonds-la-gi-muc-dich-va-dac-diem-cua-trai-phieu-dia-phuong","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/trai-phieu-dia-phuong-municipal-bonds-la-gi-muc-dich-va-dac-diem-cua-trai-phieu-dia-phuong.html","title":{"rendered":"Tr\u00e1i phi\u1ebfu \u0111\u1ecba ph\u01b0\u01a1ng (Municipal bonds) l\u00e0 g\u00ec? M\u1ee5c \u0111\u00edch v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a tr\u00e1i phi\u1ebfu \u0111\u1ecba ph\u01b0\u01a1ng"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: moneycrashers)<\/p>\n<\/div>\n<\/div>\n

Tr\u00e1i phi\u1ebfu \u0111\u1ecba ph\u01b0\u01a1ng<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

Tr\u00e1i phi\u1ebfu \u0111\u1ecba ph\u01b0\u01a1ng<\/b> hay Tr\u00e1i phi\u1ebfu ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng, Tr\u00e1i phi\u1ebfu \u0111\u00f4 th\u1ecb, v\u00e0 th\u01b0\u1eddng \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 Tr\u00e1i phi\u1ebfu Muni trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0: Municipal bonds<\/b>.<\/p>\n

Tr\u00e1i phi\u1ebfu \u0111\u1ecba ph\u01b0\u01a1ng l\u00e0 kho\u1ea3n vay c\u1ee7a ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng (th\u00e0nh ph\u1ed1, t\u1ec9nh ho\u1eb7c v\u00f9ng d\u00e2n c\u01b0) \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n. Vi\u1ec7c ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u00f2i h\u1ecfi ph\u1ea3i c\u00f3 gi\u1ea5y ph\u00e9p c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00ed Nh\u00e0 n\u01b0\u1edbc v\u1ec1 ch\u1ee9ng kho\u00e1n.\u00a0<\/p>\n

S\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c do ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0o c\u00e1c m\u1ee5c \u0111ich nh\u01b0 x\u00e2y d\u1ef1ng tr\u01b0\u1eddng h\u1ecdc, b\u1ec7nh vi\u1ec7n, \u0111\u01b0\u1eddng x\u00e1 giao th\u00f4ng c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng.<\/p>\n

M\u1ee5c \u0111\u00edch ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng<\/font>\u00a0<\/h3>\n

M\u1ee5c \u0111\u00edch ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung tr\u1ecdng t\u00e2m v\u00e0 \u0111\u01b0\u1ee3c qui\u00a0\u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 100\/2015\/TT-BTC.\u00a0C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

+ \u0110\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n kinh t\u1ebf – x\u00e3 h\u1ed9i thu\u1ed9c nhi\u1ec7m v\u1ee5 chi c\u1ee7a ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng theo qui \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/p>\n

+ \u0110\u1ea7u t\u01b0 v\u00e0o c\u00e1c d\u1ef1 \u00e1n c\u00f3 kh\u1ea3 n\u0103ng ho\u00e0n v\u1ed1n t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng.<\/p>\n

(Theo\u00a0\u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 100\/2015\/TT-BTC)<\/i><\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m tr\u00e1i phi\u1ebfu ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng<\/font><\/h3>\n

– M\u1ec7nh gi\u00e1 ph\u00e1t h\u00e0nh<\/b>:<\/p>\n

Tr\u00e1i phi\u1ebfu ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 m\u1ec7nh gi\u00e1 l\u00e0 m\u1ed9t tr\u0103m ngh\u00ecn (100.000) \u0111\u1ed3ng. C\u00e1c m\u1ec7nh gi\u00e1 kh\u00e1c c\u1ee7a tr\u00e1i phi\u1ebfu ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng l\u00e0 b\u1ed9i s\u1ed1 c\u1ee7a m\u1ed9t tr\u0103m ngh\u00ecn (100.000) \u0111\u1ed3ng.<\/p>\n

– K\u00ec h\u1ea1n ph\u00e1t h\u00e0nh<\/b>:<\/p>\n

Tr\u00e1i phi\u1ebfu ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 k\u00ec h\u1ea1n t\u1eeb 1 n\u0103m tr\u1edf l\u00ean. K\u00ec h\u1ea1n c\u1ee5 th\u1ec3 do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy\u1ebft \u0111\u1ecbnh, ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u s\u1eed d\u1ee5ng v\u1ed1n v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ecb tr\u01b0\u1eddng.<\/p>\n

– Kh\u1ed1i l\u01b0\u1ee3ng ph\u00e1t h\u00e0nh<\/b>:<\/p>\n

Kh\u1ed1i l\u01b0\u1ee3ng ph\u00e1t h\u00e0nh t\u1eebng \u0111\u1ee3t do ch\u1ee7 th\u1ec3 ph\u00e1t h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o nhu c\u1ea7u s\u1eed d\u1ee5ng v\u1ed1n c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng, kh\u1ea3 n\u0103ng huy \u0111\u1ed9ng v\u1ed1n tr\u00ean th\u1ecb tr\u01b0\u1eddng v\u00e0 ph\u1ea3i n\u1eb1m trong h\u1ea1n m\u1ee9c ph\u00e1t h\u00e0nh \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00e1c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t qui \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 100\/2015\/TT-BTC.<\/p>\n

– L\u00e3i su\u1ea5t ph\u00e1t h\u00e0nh<\/b>:<\/p>\n

L\u00e3i su\u1ea5t ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng do ch\u1ee7 th\u1ec3 ph\u00e1t h\u00e0nh quy\u1ebft \u0111\u1ecbnh cho t\u1eebng \u0111\u1ee3t ph\u00e1t h\u00e0nh nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 khung l\u00e3i su\u1ea5t do B\u1ed9 T\u00e0i ch\u00ednh qui\u00a0\u0111\u1ecbnh theo qui\u00a0\u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 100\/2015\/TT-BTC.\u00a0<\/p>\n

– Ph\u01b0\u01a1ng th\u1ee9c ph\u00e1t h\u00e0nh<\/b>:<\/p>\n

+ Ph\u01b0\u01a1ng th\u1ee9c \u0111\u1ea5u th\u1ea7u<\/p>\n

+ Ph\u01b0\u01a1ng th\u1ee9c b\u1ea3o l\u00e3nh ph\u00e1t h\u00e0nh<\/p>\n

+ Ph\u01b0\u01a1ng th\u1ee9c \u0111\u1ea1i l\u00ed ph\u00e1t h\u00e0nh<\/p>\n

(Theo\u00a0\u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 100\/2015\/TT-BTC)<\/i><\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Th\u00f4ng t\u01b0 100\/2015\/TT-BTC. Gi\u00e1o tr\u00ecnh Th\u1ecb tr\u01b0\u1eddng Ch\u1ee9ng kho\u00e1n, NXB T\u00e0i ch\u00ednh)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Tr\u00e1i phi\u1ebfu \u0111\u1ecba ph\u01b0\u01a1ng (ti\u1ebfng Anh: Municipal bonds) l\u00e0 kho\u1ea3n vay c\u1ee7a ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng (th\u00e0nh ph\u1ed1, t\u1ec9nh ho\u1eb7c v\u00f9ng d\u00e2n c\u01b0) \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n. Theo \u0111\u00f3, tr\u00e1i phi\u1ebfu \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 nh\u1eefng \u0111\u1eb7c \u0111i\u1ec3m c\u1ea7n ch\u00fa \u00fd.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[417],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/31149"}],"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=31149"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/31149\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=31149"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=31149"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=31149"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}