{"id":34715,"date":"2023-12-08T04:15:02","date_gmt":"2023-12-08T04:15:02","guid":{"rendered":"https:\/\/masterskills.org\/blog\/dau-tu-tai-chinh-financial-investment-la-gi.html"},"modified":"2023-12-23T20:58:10","modified_gmt":"2023-12-23T13:58:10","slug":"dau-tu-tai-chinh-financial-investment-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/dau-tu-tai-chinh-financial-investment-la-gi.html","title":{"rendered":"\u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh (Financial Investment) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: http:\/\/www.propertyloansinvestment.com<\/p>\n<\/div>\n<\/div>\n

\u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh <\/font><\/h2>\n

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

\u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh<\/b>\u00a0trong ti\u1ebfng Anh l\u00e0\u00a0Financial Investment<\/b>.<\/p>\n

\u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh<\/b> l\u00e0 ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c, ti\u1ec1n nh\u00e0n r\u1ed7i c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 \u0111\u1ea7u t\u01b0 ra ngo\u00e0i doanh nghi\u1ec7p nh\u1eb1m m\u1ee5c \u0111\u00edch sinh l\u1ee3i trong t\u01b0\u01a1ng lai.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh<\/font><\/span><\/h3>\n

\u00a0C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh v\u00e0 ghi nh\u1eadn ph\u1ee5 thu\u1ed9c v\u00e0o quy\u1ec1n ki\u1ec3m so\u00e1t c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ea7u t\u01b0 \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u1eadn \u0111\u1ea7u t\u01b0.\u00a0Quy\u1ec1n ki\u1ec3m so\u00e1t x\u00e1c \u0111\u1ecbnh tr\u00ean t\u1ec9<\/span> l\u1ec7 v\u1ed1n g\u00f3p th\u00f4ng qua vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ec9<\/span> l\u1ec7 quy\u1ec1n bi\u1ec3u quy\u1ebft c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ea7u t\u01b0.<\/p>\n

T\u1ec9 l\u1ec7 quy\u1ec1n bi\u1ec3u quy\u1ebft (Tbq) = S\u1ed1 v\u1ed1n g\u00f3p c\u1ee7a N\u0110T\/T\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/b>\u00a0c\u1ee7a c\u00f4ng ty nh\u1eadn \u0111\u1ea7u t\u01b0<\/b><\/p>\n

(1) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp<\/b><\/p>\n

Tbq > 50%: C\u00f4ng ty c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t \u0111\u01a1n v\u1ecb nh\u1eadn \u0111\u1ea7u t\u01b0. K\u1ebf to\u00e1n ghi nh\u1eadn v\u00e0 tr\u00ecnh b\u00e0y tr\u00ean BCTC ri\u00eang l\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0o C\u00f4ng ty con<\/p>\n

20% < Tbq < 50%: C\u00f4ng ty c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn \u0111\u01a1n v\u1ecb nh\u1eadn \u0111\u1ea7u t\u01b0.\u00a0 K\u1ebf to\u00e1n ghi nh\u1eadn v\u00e0 tr\u00ecnh b\u00e0y tr\u00ean BCTC ri\u00eang l\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft<\/p>\n

Tbq < 20%: C\u00f4ng ty kh\u00f4ng c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t, kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn \u0111\u01a1n v\u1ecb nh\u1eadn \u0111\u1ea7u t\u01b0. K\u1ebf to\u00e1n ghi nh\u1eadn v\u00e0 tr\u00ecnh b\u00e0y tr\u00ean BCTC ri\u00eang l\u00e0 \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n kh\u00e1c<\/p>\n

V\u00ed d\u1ee5: C\u00f4ng ty A \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty TNHH B c\u00f3 t\u1ed5ng s\u1ed1 v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean l\u00e0 5.000 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

\n\n\n\n\n<\/colgroup>\n\n\n\n\n\n
S\u1ed1 v\u1ed1n g\u00f3p c\u1ee7a c\u00f4ng ty A v\u00e0o c\u00f4ng ty B (\u0111\u01a1n v\u1ecb: Tri\u1ec7u \u0111\u1ed3ng)<\/b><\/td>\nt\u1ec9<\/span> l\u1ec7 quy\u1ec1n bi\u1ec3u quy\u1ebft<\/b><\/td>\nGhi nh\u1eadn kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u1ee7a\u00a0<\/b>c\u00f4ng ty A v\u00e0o c\u00f4ng ty B<\/b><\/td>\n<\/tr>\n
4.000<\/td>\n80%<\/td>\n\u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con<\/td>\n<\/tr>\n
2.000<\/td>\n40%<\/td>\n\u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft<\/td>\n<\/tr>\n
500<\/td>\n10%<\/td>\n\u0110\u1ea7u t\u01b0 d\u00e0i h\u1ea1n kh\u00e1c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

(2) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u t\u01b0 gi\u00e1n ti\u1ebfp v\u00e0o c\u00e1c c\u00f4ng ty con<\/b><\/p>\n

t\u1ec9<\/span> l\u1ec7 l\u1ee3i \u00edch c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ec9<\/span> l\u1ec7 l\u1ee3i \u00edch t\u1ea1i c\u00f4ng ty con \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp nh\u00e2n v\u1edbi t\u1ec9<\/span> l\u1ec7 l\u1ee3i \u00edch trong c\u00f4ng ty \u0111\u1ea7u t\u01b0 gi\u00e1n ti\u1ebfp.<\/p>\n

Kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00f4ng ph\u1ea3n \u00e1nh tr\u00ean BCTC ri\u00eang c\u1ee7a b\u00ean nh\u1eadn \u0111\u1ea7u t\u01b0 m\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean BCTC h\u1ee3p nh\u1ea5t.<\/p>\n

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V\u00ed d\u1ee5 v\u1ec1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u t\u01b0 gi\u00e1n ti\u1ebfp<\/p>\n<\/div>\n<\/div>\n

\u00a0(3) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p v\u1eeba \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp, v\u1eeba \u0111\u1ea7u t\u01b0 gi\u00e1n ti\u1ebfp:<\/b> t\u1ec9 l\u1ec7 l\u1ee3i \u00edch \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng t\u1ec9 l\u1ec7 l\u1ee3i \u00edch \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp v\u00e0 t\u1ec9 l\u1ec7 l\u1ee3i \u00edch \u0111\u1ea7u t\u01b0 gi\u00e1n ti\u1ebfp qua c\u00e1c c\u00f4ng ty con.<\/p>\n

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V\u00ed d\u1ee5 v\u1ec1 tr\u01b0\u1eddng h\u1ee3p v\u1eeba \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp, v\u1eeba \u0111\u1ea7u t\u01b0 gi\u00e1n ti\u1ebfp<\/p>\n<\/div>\n<\/div>\n

(Ngu\u1ed3n tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh K\u1ebf to\u00e1n t\u1eadp \u0111o\u00e0n, H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh (ti\u1ebfng Anh: Financial Investment) l\u00e0 ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c, ti\u1ec1n nh\u00e0n r\u1ed7i c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 \u0111\u1ea7u t\u01b0 ra ngo\u00e0i doanh nghi\u1ec7p nh\u1eb1m m\u1ee5c \u0111\u00edch sinh l\u1ee3i trong t\u01b0\u01a1ng lai.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34715"}],"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=34715"}],"version-history":[{"count":3,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34715\/revisions"}],"predecessor-version":[{"id":68174,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34715\/revisions\/68174"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34715"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34715"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34715"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}