{"id":1048,"date":"2024-02-01T09:17:58","date_gmt":"2024-02-01T02:17:58","guid":{"rendered":"https:\/\/lehoangtuyen.vn\/?p=1048"},"modified":"2024-02-01T09:22:57","modified_gmt":"2024-02-01T02:22:57","slug":"sua-doi-cach-tinh-so-loi-bat-hop-phap-thu-duoc-do-vi-pham-phap-luat-ve-chung-khan","status":"publish","type":"post","link":"https:\/\/lehoangtuyen.vn\/ko\/sua-doi-cach-tinh-so-loi-bat-hop-phap-thu-duoc-do-vi-pham-phap-luat-ve-chung-khan\/","title":{"rendered":"S\u1eeda \u0111\u1ed5i c\u00e1ch t\u00ednh s\u1ed1 l\u1ee3i b\u1ea5t h\u1ee3p ph\u00e1p thu \u0111\u01b0\u1ee3c do vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ee9ng kho\u00e1n"},"content":{"rendered":"<p>B\u1ea1n c\u00f3 bi\u1ebft r\u1eb1ng B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 73\/2023\/TT-BTC ng\u00e0y 19\/12\/2023 v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 117\/2020\/TT-BTC ng\u00e0y 31\/12\/2020 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kho\u1ea3n thu tr\u00e1i ph\u00e1p lu\u1eadt, s\u1ed1 l\u1ee3i b\u1ea5t h\u1ee3p ph\u00e1p c\u00f3 \u0111\u01b0\u1ee3c do th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ee9ng kho\u00e1n v\u00e0 th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n? \u0110\u00e2y l\u00e0 m\u1ed9t th\u00f4ng tin quan tr\u1ecdng m\u00e0 b\u1ea1n kh\u00f4ng n\u00ean b\u1ecf qua n\u1ebfu b\u1ea1n \u0111ang ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u1edbi thi\u1ec7u cho b\u1ea1n nh\u1eefng n\u1ed9i dung ch\u00ednh c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 nh\u1eefng \u1ea3nh h\u01b0\u1edfng c\u1ee7a n\u00f3 \u0111\u1ebfn c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 doanh nghi\u1ec7p.<\/p>\n<h2>Nh\u1eefng \u0111i\u1ec3m s\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 73\/2023\/TT-BTC<\/h2>\n<p>Th\u00f4ng t\u01b0 s\u1ed1 73\/2023\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u, kho\u1ea3n c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 117\/2020\/TT-BTC, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<ul>\n<li>\u0110i\u1ec3m d kho\u1ea3n 3 \u0110i\u1ec1u 3 v\u1ec1 c\u00f4ng th\u1ee9c t\u00ednh kho\u1ea3n thu tr\u00e1i ph\u00e1p lu\u1eadt c\u00f3 \u0111\u01b0\u1ee3c do th\u1ef1c hi\u1ec7n h\u00e0nh vi thao t\u00fang th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p trong th\u1eddi k\u1ef3 thao t\u00fang th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 gi\u00e1 ch\u1ee9ng kho\u00e1n. Theo \u0111\u00f3, kho\u1ea3n thu tr\u00e1i ph\u00e1p lu\u1eadt c\u00f3 \u0111\u01b0\u1ee3c do th\u1ef1c hi\u1ec7n h\u00e0nh vi thao t\u00fang th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n b\u1eb1ng c\u00e1ch mua b\u00e1n ch\u1ee9ng kho\u00e1n trong th\u1eddi k\u1ef3 thao t\u00fang th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00f4ng th\u1ee9c:<\/li>\n<\/ul>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-1049 size-full\" src=\"https:\/\/lehoangtuyen.vn\/wp-content\/uploads\/2024\/02\/0.png\" alt=\"\" width=\"854\" height=\"562\" srcset=\"https:\/\/lehoangtuyen.vn\/wp-content\/uploads\/2024\/02\/0.png 854w, https:\/\/lehoangtuyen.vn\/wp-content\/uploads\/2024\/02\/0-300x197.png 300w, https:\/\/lehoangtuyen.vn\/wp-content\/uploads\/2024\/02\/0-768x505.png 768w, https:\/\/lehoangtuyen.vn\/wp-content\/uploads\/2024\/02\/0-18x12.png 18w\" sizes=\"(max-width: 854px) 100vw, 854px\" \/><\/p>\n<p>\u0110i\u1ec1u ch\u1ec9nh n\u00e0y nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh c\u00f4ng b\u1eb1ng v\u00e0 h\u1ee3p l\u00fd trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh kho\u1ea3n thu tr\u00e1i ph\u00e1p lu\u1eadt c\u00f3 \u0111\u01b0\u1ee3c do th\u1ef1c hi\u1ec7n h\u00e0nh vi thao t\u00fang th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n, tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi vi ph\u1ea1m \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i t\u1eeb nh\u1eefng bi\u1ebfn \u0111\u1ed9ng gi\u00e1 ch\u1ee9ng kho\u00e1n kh\u00f4ng ph\u1ea3i do h\u00e0nh vi thao t\u00fang c\u1ee7a h\u1ecd g\u00e2y ra.<\/p>\n<ul>\n<li>\u0110i\u1ec3m h kho\u1ea3n 3 \u0110i\u1ec1u 4 v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh s\u1ed1 l\u1ee3i b\u1ea5t h\u1ee3p ph\u00e1p c\u00f3 \u0111\u01b0\u1ee3c do th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ee9ng kho\u00e1n (c\u1ee5 th\u1ec3 l\u00e0 h\u00e0nh vi th\u1ef1c hi\u1ec7n m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 giao d\u1ecbch nh\u1eb1m che gi\u1ea5u th\u00f4ng tin v\u1ec1 quy\u1ec1n s\u1edf h\u1eefu th\u1ef1c s\u1ef1 \u0111\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n \u0111\u1ec3 tr\u1ed1n tr\u00e1nh ho\u1eb7c \u0111\u1ec3 h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi kh\u00e1c tr\u1ed1n tr\u00e1nh ngh\u0129a v\u1ee5 c\u00f4ng b\u1ed1 th\u00f4ng tin theo quy \u0111\u1ecbnh ho\u1eb7c ngh\u0129a v\u1ee5 ph\u1ea3i tu\u00e2n th\u1ee7 trong th\u1ef1c hi\u1ec7n ch\u00e0o mua c\u00f4ng khai ho\u1eb7c quy \u0111\u1ecbnh ph\u1ea3i tu\u00e2n th\u1ee7 v\u1ec1 t\u1ef7 l\u1ec7 s\u1edf h\u1eefu n\u01b0\u1edbc ngo\u00e0i tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n Vi\u1ec7t Nam). Theo \u0111\u00f3, s\u1ed1 l\u1ee3i b\u1ea5t h\u1ee3p ph\u00e1p c\u00f3 \u0111\u01b0\u1ee3c do th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00f4ng th\u1ee9c:<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-1050 size-full\" src=\"https:\/\/lehoangtuyen.vn\/wp-content\/uploads\/2024\/02\/1.png\" alt=\"\" width=\"948\" height=\"450\" srcset=\"https:\/\/lehoangtuyen.vn\/wp-content\/uploads\/2024\/02\/1.png 948w, https:\/\/lehoangtuyen.vn\/wp-content\/uploads\/2024\/02\/1-300x142.png 300w, https:\/\/lehoangtuyen.vn\/wp-content\/uploads\/2024\/02\/1-768x365.png 768w, https:\/\/lehoangtuyen.vn\/wp-content\/uploads\/2024\/02\/1-18x9.png 18w\" sizes=\"(max-width: 948px) 100vw, 948px\" \/><\/p>\n<p>\u0110i\u1ec1u ch\u1ec9nh n\u00e0y nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh c\u00f4ng b\u1eb1ng v\u00e0 h\u1ee3p l\u00fd trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u1ee3i b\u1ea5t h\u1ee3p ph\u00e1p c\u00f3 \u0111\u01b0\u1ee3c do th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m n\u00e0y, tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi vi ph\u1ea1m \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i t\u1eeb nh\u1eefng giao d\u1ecbch kh\u00f4ng li\u00ean quan \u0111\u1ebfn h\u00e0nh vi vi ph\u1ea1m c\u1ee7a h\u1ecd.<\/p>\n<h2>Nh\u1eefng \u1ea3nh h\u01b0\u1edfng c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 73\/2023\/TT-BTC<\/h2>\n<p>Th\u00f4ng t\u01b0 s\u1ed1 73\/2023\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 05\/02\/2024. \u0110\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m x\u1ea3y ra tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c m\u00e0 b\u1ecb ph\u00e1t hi\u1ec7n ho\u1eb7c \u0111ang trong qu\u00e1 tr\u00ecnh xem x\u00e9t ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t ho\u1eb7c xem x\u00e9t ra quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 khi Th\u00f4ng t\u01b0 n\u00e0y \u0111\u00e3 c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec \u00e1p d\u1ee5ng quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y n\u1ebfu Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd nh\u1eb9 h\u01a1n. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 ng\u01b0\u1eddi vi ph\u1ea1m s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i t\u1eeb nh\u1eefng s\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 73\/2023\/TT-BTC n\u1ebfu ch\u00fang gi\u1ea3m b\u1edbt m\u1ee9c \u0111\u1ed9 nghi\u00eam tr\u1ecdng c\u1ee7a h\u00e0nh vi vi ph\u1ea1m v\u00e0 s\u1ed1 ti\u1ec1n ph\u1ea1t ho\u1eb7c bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3.<\/p>\n<p>N\u1ebfu b\u1ea1n mu\u1ed1n bi\u1ebft th\u00eam chi ti\u1ebft v\u1ec1 Th\u00f4ng t\u01b0 s\u1ed1 73\/2023\/TT-BTC, b\u1ea1n c\u00f3 th\u1ec3 truy c\u1eadp v\u00e0o c\u00e1c ngu\u1ed3n th\u00f4ng tin ch\u00ednh th\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ho\u1eb7c c\u1ee7a <a href=\"https:\/\/ssc.gov.vn\/webcenter\/portal\/ubck\" target=\"_blank\" rel=\"noopener\">\u1ee6y ban Ch\u1ee9ng kho\u00e1n Nh\u00e0 n\u01b0\u1edbc<\/a>.<\/p>\n<blockquote><p>T\u00e0i li\u1ec7u: <a href=\"https:\/\/lehoangtuyen.vn\/wp-content\/uploads\/2024\/02\/TT73_19122023BTC.pdf\">Th\u00f4ng t\u01b0 s\u1ed1 73\/2023\/TT-BTC<\/a><\/p><\/blockquote>\n<h2>K\u1ebft lu\u1eadn<\/h2>\n<p>\u0110\u1ec3 k\u1ebft lu\u1eadn, Th\u00f4ng t\u01b0 s\u1ed1 73\/2023\/TT-BTC l\u00e0 m\u1ed9t v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng, g\u00f3p ph\u1ea7n n\u00e2ng cao hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd, ki\u1ec3m tra, gi\u00e1m s\u00e1t v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ee9ng kho\u00e1n v\u00e0 th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n. Th\u00f4ng t\u01b0 n\u00e0y c\u0169ng g\u00f3p ph\u1ea7n b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u1ee7a c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 doanh nghi\u1ec7p, t\u0103ng c\u01b0\u1eddng t\u00ednh minh b\u1ea1ch v\u00e0 c\u00f4ng b\u1eb1ng tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n Vi\u1ec7t Nam. B\u00e0i vi\u1ebft n\u00e0y \u0111\u00e3 gi\u1edbi thi\u1ec7u cho b\u1ea1n nh\u1eefng n\u1ed9i dung ch\u00ednh c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 nh\u1eefng \u1ea3nh h\u01b0\u1edfng c\u1ee7a n\u00f3 \u0111\u1ebfn c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 doanh nghi\u1ec7p. B\u1ea1n n\u00ean n\u1eafm b\u1eaft v\u00e0 tu\u00e2n th\u1ee7 nh\u1eefng quy \u0111\u1ecbnh m\u1edbi n\u00e0y \u0111\u1ec3 tr\u00e1nh nh\u1eefng r\u1ee7i ro v\u00e0 h\u1eadu qu\u1ea3 ph\u00e1p l\u00fd kh\u00f4ng mong mu\u1ed1n.<\/p>","protected":false},"excerpt":{"rendered":"<p>B\u1ea1n c\u00f3 bi\u1ebft r\u1eb1ng B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 73\/2023\/TT-BTC ng\u00e0y 19\/12\/2023 v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 117\/2020\/TT-BTC ng\u00e0y 31\/12\/2020 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kho\u1ea3n thu tr\u00e1i ph\u00e1p lu\u1eadt, s\u1ed1 l\u1ee3i b\u1ea5t h\u1ee3p ph\u00e1p c\u00f3 \u0111\u01b0\u1ee3c [&hellip;]<\/p>","protected":false},"author":2,"featured_media":1052,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1048","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet-blog"],"_links":{"self":[{"href":"https:\/\/lehoangtuyen.vn\/ko\/wp-json\/wp\/v2\/posts\/1048","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lehoangtuyen.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lehoangtuyen.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/ko\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/ko\/wp-json\/wp\/v2\/comments?post=1048"}],"version-history":[{"count":2,"href":"https:\/\/lehoangtuyen.vn\/ko\/wp-json\/wp\/v2\/posts\/1048\/revisions"}],"predecessor-version":[{"id":1054,"href":"https:\/\/lehoangtuyen.vn\/ko\/wp-json\/wp\/v2\/posts\/1048\/revisions\/1054"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/ko\/wp-json\/wp\/v2\/media\/1052"}],"wp:attachment":[{"href":"https:\/\/lehoangtuyen.vn\/ko\/wp-json\/wp\/v2\/media?parent=1048"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/ko\/wp-json\/wp\/v2\/categories?post=1048"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/ko\/wp-json\/wp\/v2\/tags?post=1048"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}