{"id":1179,"date":"2015-07-09T10:30:25","date_gmt":"2015-07-09T10:30:25","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=1179"},"modified":"2015-08-05T07:51:46","modified_gmt":"2015-08-05T07:51:46","slug":"cach-hach-toan-tang-tai-san-co-dinh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=1179","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n t\u0103ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh"},"content":{"rendered":"<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-1181\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-hach-toan-va-ho-so-thu-tuc-tang-tai-san-co-dinh1.png\" alt=\"C\u00e1ch h\u1ea1ch to\u00e1n t\u0103ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh  - anh chinh\" width=\"255\" height=\"126\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-hach-toan-va-ho-so-thu-tuc-tang-tai-san-co-dinh1.png 686w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-hach-toan-va-ho-so-thu-tuc-tang-tai-san-co-dinh1-300x148.png 300w\" sizes=\"(max-width: 255px) 100vw, 255px\" \/><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-45-cua-bo-tai-chinh\/\" target=\"_blank\">Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a><\/strong>, Kho\u1ea3n 1 \u0110i\u1ec1u 2 quy \u0111\u1ecbnh v\u1ec1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c1. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh: l\u00e0 nh\u1eefng t\u01b0 li\u1ec7u lao \u0111\u1ed9ng ch\u1ee7 y\u1ebfu c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t th\u1ecfa m\u00e3n c\u00e1c ti\u00eau chu\u1ea9n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, tham gia v\u00e0o nhi\u1ec1u chu k\u1ef3 kinh doanh nh\u01b0ng v\u1eabn gi\u1eef nguy\u00ean h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t ban \u0111\u1ea7u nh\u01b0 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i&#8230;\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-45-cua-bo-tai-chinh\/\" target=\"_blank\">Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a><\/strong>, Kho\u1ea3n 1 \u0110i\u1ec1u 3 quy \u0111\u1ecbnh v\u1ec1 ti\u00eau chu\u1ea9n ghi nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c1. T\u01b0 li\u1ec7u lao \u0111\u1ed9ng l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh c\u00f3 k\u1ebft c\u1ea5u \u0111\u1ed9c l\u1eadp, ho\u1eb7c l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng g\u1ed3m nhi\u1ec1u b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n ri\u00eang l\u1ebb li\u00ean k\u1ebft v\u1edbi nhau \u0111\u1ec3 c\u00f9ng th\u1ef1c hi\u1ec7n m\u1ed9t hay m\u1ed9t s\u1ed1 ch\u1ee9c n\u0103ng nh\u1ea5t \u0111\u1ecbnh m\u00e0 n\u1ebfu thi\u1ebfu b\u1ea5t k\u1ef3 m\u1ed9t b\u1ed9 ph\u1eadn n\u00e0o th\u00ec c\u1ea3 h\u1ec7 th\u1ed1ng kh\u00f4ng th\u1ec3 ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c, n\u1ebfu th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi c\u1ea3 ba ti\u00eau chu\u1ea9n d\u01b0\u1edbi \u0111\u00e2y th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\"><em>a) Ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u00f3;<br \/>\n<\/em><\/span><span style=\"font-size: 12pt;\"><em>b) C\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng tr\u00ean 1 n\u0103m tr\u1edf l\u00ean;<br \/>\n<\/em><\/span><span style=\"font-size: 12pt;\"><em>c) Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch tin c\u1eady v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 30.000.000 \u0111\u1ed3ng (Ba m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng) tr\u1edf l\u00ean.\u201d<\/em><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-2002014tt-btc-huong-dan-che-do-ke-toan-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/strong>, Kho\u1ea3n 1 \u0110i\u1ec1u 35 quy \u0111\u1ecbnh v\u1ec1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\"><em>\u201cb) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t do doanh nghi\u1ec7p n\u1eafm gi\u1eef \u0111\u1ec3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ph\u00f9 h\u1ee3p v\u1edbi ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110 h\u1eefu h\u00ecnh.<br \/>\n<\/em><\/span><span style=\"font-size: 12pt;\"><em>c) Nh\u1eefng t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh c\u00f3 k\u1ebft c\u1ea5u \u0111\u1ed9c l\u1eadp, ho\u1eb7c nhi\u1ec1u b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n ri\u00eang l\u1ebb li\u00ean k\u1ebft v\u1edbi nhau th\u00e0nh m\u1ed9t h\u1ec7 th\u1ed1ng \u0111\u1ec3 c\u00f9ng th\u1ef1c hi\u1ec7n m\u1ed9t hay m\u1ed9t s\u1ed1 ch\u1ee9c n\u0103ng nh\u1ea5t \u0111\u1ecbnh, n\u1ebfu thi\u1ebfu b\u1ea5t k\u1ef3 m\u1ed9t b\u1ed9 ph\u1eadn n\u00e0o trong \u0111\u00f3 th\u00ec c\u1ea3 h\u1ec7 th\u1ed1ng kh\u00f4ng th\u1ec3 ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c, n\u1ebfu th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi c\u1ea3 b\u1ed1n ti\u00eau chu\u1ea9n d\u01b0\u1edbi \u0111\u00e2y th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<br \/>\n<\/em><\/span><span style=\"font-size: 12pt;\"><em>&#8211; Ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u00f3;<br \/>\n<\/em><\/span><span style=\"font-size: 12pt;\"><em>&#8211; Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady;<br \/>\n<\/em><\/span><span style=\"font-size: 12pt;\"><em>&#8211; C\u00f3 th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng t\u1eeb 1 n\u0103m tr\u1edf l\u00ean;<br \/>\n<\/em><\/span><span style=\"font-size: 12pt;\"><em>&#8211; C\u00f3 gi\u00e1 tr\u1ecb theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh\u201d<\/em><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 12pt;\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh t\u0103ng trong k\u1ef3 \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb nhi\u1ec1u ngu\u1ed3n kh\u00e1c nhau:<\/span><\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Mua s\u1eafm.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n ho\u00e0n th\u00e0nh.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u1eadn g\u00f3p v\u1ed1n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u01b0\u1ee3c t\u00e0i tr\u1ee3, bi\u1ebfu t\u1eb7ng.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Th\u1eeba trong ki\u1ec3m k\u00ea<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Sau \u0111\u00e2y, <strong><a href=\"https:\/\/centax.dsoftware.vn\/nhung-viec-ke-toan-can-lam-cua-cong-ty-moi-thanh-lap\/\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb c\u00e1ch h\u1ea1ch to\u00e1n t\u0103ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo \u0110i\u1ec1u 35\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-2002014tt-btc-huong-dan-che-do-ke-toan-doanh-nghiep\/\" target=\"_blank\">\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC <\/a>b\u1eb1ng c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ch\u1ee7 y\u1ebfu:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. Mua s\u1eafm<\/strong><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.1. Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh do mua s\u1eafm<\/strong> bao g\u1ed3m : gi\u00e1 mua (tr\u1eeb c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1), c\u00e1c kho\u1ea3n thu\u1ebf (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i) v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng nh\u01b0 chi ph\u00ed chu\u1ea9n b\u1ecb m\u1eb7t b\u1eb1ng, chi ph\u00ed v\u1eadn chuy\u1ec3n v\u00e0 b\u1ed1c x\u1ebfp ban \u0111\u1ea7u, chi ph\u00ed l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed (tr\u1eeb (-) c\u00e1c kho\u1ea3n thu h\u1ed3i v\u1ec1 s\u1ea3n ph\u1ea9m, ph\u1ebf li\u1ec7u do ch\u1ea1y th\u1eed), chi ph\u00ed chuy\u00ean gia v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp kh\u00e1c. Chi ph\u00ed l\u00e3i vay ph\u00e1t sinh khi mua s\u1eafm TSC\u0110 \u0111\u00e3 ho\u00e0n thi\u1ec7n (TSC\u0110 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c ngay m\u00e0 kh\u00f4ng c\u1ea7n qua qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng) kh\u00f4ng \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.2. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/span><\/h3>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua TSC\u0110: H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, H\u00f3a \u0111\u01a1n GTGT, Bi\u00ean b\u1ea3n giao h\u00e0ng, H\u1ed3 s\u01a1 k\u1ef9 thu\u1eadt;\u00a0<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 TSC\u0110, l\u1eadp h\u1ed3 s\u01a1 k\u1ebf to\u00e1n, l\u1eadp Bi\u00ean b\u1ea3n giao nh\u1eadn TSC\u0110, ghi:<br \/>\nN\u1ee3 TK 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh (gi\u00e1 mua ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> N\u1ee3 TK 133 &#8211; Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 112, 331,\u2026<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi nguy\u00ean gi\u00e1 TSC\u0110 bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.3. H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c mua s\u1eafm TSC\u0110<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Xem chi ti\u1ebft <a href=\"https:\/\/centax.dsoftware.vn\/ho-so-thu-tuc-mua-sam-tai-san-co-dinh\/\">H\u1ed3 s\u01a1 th\u1ee7 t\u1ee5c mua s\u1eafm TSC\u0110<\/a>.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. \u0110\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/strong><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\"><strong>2.1.\u00a0<\/strong><\/span><span style=\"font-size: 12pt;\"><strong>Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/span><\/span><\/h3>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\"><strong>2.1.1. Nguy\u00ean gi\u00e1 TSC\u0110 theo ph\u01b0\u01a1ng th\u1ee9c giao th\u1ea7u<\/strong><\/span><\/em><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Nguy\u00ean gi\u00e1 TSC\u0110 theo ph\u01b0\u01a1ng th\u1ee9c giao th\u1ea7u<\/strong> l\u00e0 gi\u00e1 quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng theo quy \u0111\u1ecbnh t\u1ea1i Quy ch\u1ebf qu\u1ea3n l\u00fd \u0111\u1ea7u t\u01b0 v\u00e0 x\u00e2y d\u1ef1ng hi\u1ec7n h\u00e0nh, c\u00e1c chi ph\u00ed kh\u00e1c c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp v\u00e0 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (n\u1ebfu c\u00f3).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\"><strong>2.1.2. TSC\u0110 h\u1eefu h\u00ecnh t\u1ef1 x\u00e2y d\u1ef1ng ho\u1eb7c t\u1ef1 s\u1ea3n xu\u1ea5t<\/strong><\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh t\u1ef1 x\u00e2y d\u1ef1ng l\u00e0 gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh khi \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng. Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 \u0111\u00e3 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n th\u00ec doanh nghi\u1ec7p h\u1ea1ch to\u00e1n nguy\u00ean gi\u00e1 theo gi\u00e1 t\u1ea1m t\u00ednh v\u00e0 \u0111i\u1ec1u ch\u1ec9nh sau khi quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh t\u1ef1 s\u1ea3n xu\u1ea5t l\u00e0 gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh c\u1ed9ng (+) c\u00e1c chi ph\u00ed tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a TSC\u0110 v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.2. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n t\u0103ng TSC\u0110 do \u0111\u1ea7u t\u01b0 XDCB ho\u00e0n th\u00e0nh<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng tr\u00ecnh ho\u1eb7c h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh XDCB ho\u00e0n th\u00e0nh \u0111\u00e3 b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c duy\u1ec7t quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0, th\u00ec doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB th\u1ef1c t\u1ebf, t\u1ea1m t\u00ednh nguy\u00ean gi\u00e1 \u0111\u1ec3 h\u1ea1ch to\u00e1n t\u0103ng, gi\u1ea3m TSC\u0110 (\u0111\u1ec3 c\u00f3 c\u01a1 s\u1edf t\u00ednh v\u00e0 tr\u00edch kh\u1ea5u hao TSC\u0110 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng). Sau khi quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB \u0111\u01b0\u1ee3c duy\u1ec7t, n\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch so v\u1edbi gi\u00e1 tr\u1ecb TSC\u0110 \u0111\u00e3 t\u1ea1m t\u00ednh th\u00ec k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m s\u1ed1 ch\u00eanh l\u1ec7ch.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\"><strong>2.2.1. Tr\u01b0\u1eddng h\u1ee3p qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u00ean c\u00f9ng h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p<\/strong><\/span><\/em><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi c\u00f4ng t\u00e1c x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n ho\u00e0n th\u00e0nh nghi\u1ec7m thu, b\u00e0n giao \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh, k\u1ebf to\u00e1n ghi nh\u1eadn TSC\u0110, ghi:<br \/>\nN\u1ee3 TK 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 Tk 241 \u2013 X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><strong>2.2.2. Tr\u01b0\u1eddng h\u1ee3p qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 XDCB kh\u00f4ng h\u1ea1ch to\u00e1n tr\u00ean c\u00f9ng h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p (doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 BQLDA t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n ri\u00eang \u0111\u1ec3 theo d\u00f5i qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 XDCB).<\/strong><\/em><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi nh\u1eadn b\u00e0n giao c\u00f4ng tr\u00ecnh, ch\u1ee7 \u0111\u1ea7u t\u01b0, ghi:<br \/>\nN\u1ee3 TK 211\u2013 TSC\u0110 h\u1eefu h\u00ecnh<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 136 &#8211; Ph\u1ea3i thu n\u1ed9i b\u1ed9<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 331 (nh\u1eadn n\u1ee3 ph\u1ea3i tr\u1ea3 n\u1ebfu c\u00f3)<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\"><strong>2.2.3. Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 h\u1eefu h\u00ecnh t\u1ef1 s\u1ea3n xu\u1ea5t<\/strong><\/span><\/em><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi s\u1eed d\u1ee5ng s\u1ea3n ph\u1ea9m c\u1ee7a doanh nghi\u1ec7p t\u1ef1 s\u1ea3n xu\u1ea5t \u0111\u1ec3 chuy\u1ec3n th\u00e0nh TSC\u0110 h\u1eefu h\u00ecnh, ghi:<br \/>\nN\u1ee3 TK 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 155 \u2013 Th\u00e0nh ph\u1ea9m (n\u1ebfu xu\u1ea5t kho ra s\u1eed d\u1ee5ng)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 154 \u2013 Chi ph\u00ed SXKD d\u1edf dang (\u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ngay)<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.3. H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n ho\u00e0n th\u00e0nh TSC\u0110<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\"><strong>\u00a0<\/strong><\/span><span style=\"font-size: 12pt;\">Xem chi ti\u1ebft <a href=\"https:\/\/centax.dsoftware.vn\/ho-so-thu-tuc-dau-tu-xay-dung-co-ban-tai-san-co-dinh\/\">H\u1ed3 s\u01a1 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n ho\u00e0n th\u00e0nh\u00a0TSC\u0110 t\u1ea1i \u0111\u00e2y<\/a>.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>3. Nh\u1eadn g\u00f3p v\u1ed1n<\/strong><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\"><strong>3.1.\u00a0<\/strong><\/span><span style=\"font-size: 12pt;\"><strong>Nguy\u00ean gi\u00e1 TSC\u0110<\/strong><\/span><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh nh\u1eadn g\u00f3p v\u1ed1n, nh\u1eadn l\u1ea1i v\u1ed1n g\u00f3p<\/strong> l\u00e0 gi\u00e1 tr\u1ecb do c\u00e1c th\u00e0nh vi\u00ean, c\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp \u0111\u1ecbnh gi\u00e1 nh\u1ea5t tr\u00ed ho\u1eb7c doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi g\u00f3p v\u1ed1n th\u1ecfa thu\u1eadn ho\u1eb7c do t\u1ed5 ch\u1ee9c chuy\u00ean nghi\u1ec7p \u0111\u1ecbnh gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 \u0111\u01b0\u1ee3c c\u00e1c th\u00e0nh vi\u00ean, c\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp ch\u1ea5p thu\u1eadn.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>3.2. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n t\u0103ng TSC\u0110 do nh\u1eadn g\u00f3p v\u1ed1n, nh\u1eadn l\u1ea1i v\u1ed1n g\u00f3p<\/strong><\/span><\/h3>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">D\u1ef1a v\u00e0o b\u1ed9 h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c g\u00f3p v\u1ed1n, k\u1ebf to\u00e1n ghi nh\u1eadn t\u0103ng TSC\u0110 nh\u01b0 sau:<br \/>\nN\u1ee3 TK 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 411 &#8211; Ngu\u1ed3n v\u1ed1n kinh doanh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>3.3. H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c nh\u1eadn g\u00f3p v\u1ed1n b\u1eb1ng TSC\u0110<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Xem chi ti\u1ebft <a href=\"https:\/\/centax.dsoftware.vn\/ho-so-thu-tuc-gop-von-bang-tai-san\/\">h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c nh\u1eadn g\u00f3p v\u1ed1n b\u1eb1ng TSC\u0110 t\u1ea1i \u0111\u00e2y<\/a>.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>4. \u0110\u01b0\u1ee3c t\u00e0i tr\u1ee3, bi\u1ebfu t\u1eb7ng<\/strong><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>4.1. Nguy\u00ean gi\u00e1 TSC\u0110<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\"><strong>Nguy\u00ean gi\u00e1 TSC\u0110 do \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3, bi\u1ebfu t\u1eb7ng<\/strong> l\u00e0 gi\u00e1 tr\u1ecb theo \u0111\u00e1nh gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a H\u1ed9i \u0111\u1ed3ng giao nh\u1eadn ho\u1eb7c t\u1ed5 ch\u1ee9c \u0111\u1ecbnh gi\u00e1 chuy\u00ean nghi\u1ec7p; C\u00e1c chi ph\u00ed m\u00e0 b\u00ean nh\u1eadn ph\u1ea3i chi ra t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a TSC\u0110 v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng nh\u01b0: Chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1, l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed, l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (n\u1ebfu c\u00f3).<\/span><span style=\"font-size: 12pt;\"><strong>\u00a0<\/strong><\/span><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>4.2. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n<\/strong><\/span><\/h3>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3, bi\u1ebfu, t\u1eb7ng\u00a0TSC\u0110 h\u1eefu h\u00ecnh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ngay cho SXKD, ghi:<br \/>\nN\u1ee3 TK 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 711 \u2013 Thu nh\u1eadp kh\u00e1c<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c chi ph\u00ed kh\u00e1c li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn TSC\u0110 h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3, bi\u1ebfu t\u1eb7ng t\u00ednh v\u00e0o nguy\u00ean gi\u00e1, ghi:<br \/>\nN\u1ee3 TK 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 331,\u2026<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>4.3. H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Xem chi ti\u1ebft <a href=\"https:\/\/centax.dsoftware.vn\/ho-so-thu-tuc-tai-san-duoc-bieu-tang\/\">h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3, bi\u1ebft t\u1eb7ng TSC\u0110 t\u1ea1i \u0111\u00e2y<\/a>.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Theo Th\u00f4ng t\u01b0 45\/2013\/TT-BTC, Kho\u1ea3n 1 \u0110i\u1ec1u 2 quy \u0111\u1ecbnh v\u1ec1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh nh\u01b0 sau: \u201c1. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh: l\u00e0 nh\u1eefng t\u01b0 li\u1ec7u lao \u0111\u1ed9ng ch\u1ee7 y\u1ebfu c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t th\u1ecfa m\u00e3n c\u00e1c ti\u00eau chu\u1ea9n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, tham gia v\u00e0o nhi\u1ec1u..<\/p>\n","protected":false},"author":7,"featured_media":6187,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[381],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1179"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1179"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1179\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6187"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1179"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1179"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}