{"id":11908,"date":"2015-08-29T09:36:32","date_gmt":"2015-08-29T09:36:32","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=11908"},"modified":"2016-07-12T08:56:44","modified_gmt":"2016-07-12T08:56:44","slug":"thong-tu-2282009tt-btc-huong-dan-che-do-trich-lap-va-su-dung-cac-khoan-du-phong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=11908","title":{"rendered":"Th\u00f4ng t\u01b0 228\/2009\/TT-BTC H\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>t\u1ea3i files<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>\u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.<\/span><\/i><\/strong>
\n<\/span><\/i><\/b>_____________________________________________<\/span><\/strong><\/p>\n

B\u1ed8 T\u00c0I CH\u00cdNH \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/span><\/strong>
\n\u00a0 \u00a0 —— \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac\u00a0<\/span><\/strong>
\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 ————–<\/span><\/strong><\/p>\n

S\u1ed1: 228\/2009\/TT-BTC \u00a0 \u00a0 \u00a0 \u00a0<\/strong> \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 H\u00e0 N\u1ed9i, ng\u00e0y 07 th\u00e1ng 12 n\u0103m 2009<\/span><\/p>\n

TH\u00d4NG T\u01af<\/strong> <\/span>
\nH\u01af\u1edaNG D\u1eaaN CH\u1ebe \u0110\u1ed8 TR\u00cdCH L\u1eacP V\u00c0 S\u1eec D\u1ee4NG C\u00c1C KHO\u1ea2N D\u1ef0 PH\u00d2NG GI\u1ea2M GI\u00c1 H\u00c0NG T\u1ed2N KHO, T\u1ed4N TH\u1ea4T C\u00c1C KHO\u1ea2N \u0110\u1ea6U T\u01af T\u00c0I CH\u00cdNH, N\u1ee2 PH\u1ea2I THU KH\u00d3 \u0110\u00d2I V\u00c0 B\u1ea2O H\u00c0NH S\u1ea2N PH\u1ea8M, H\u00c0NG H\u00d3A, C\u00d4NG TR\u00ccNH X\u00c2Y L\u1eaeP T\u1ea0I DOANH NGHI\u1ec6P <\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Ch\u1ee9ng kho\u00e1n;<\/em><\/span>
\nC\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 118\/2008\/N\u0110-CP ng\u00e0y 27\/11\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/em><\/span>
\nC\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 124\/2008\/N\u0110-CP ng\u00e0y 11\/12\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/em><\/span>
\nC\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 09\/2009\/N\u0110-CP ng\u00e0y 5\/2\/2009 c\u1ee7a Ch\u00ednh ph\u1ee7 ban h\u00e0nh Quy ch\u1ebf qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc v\u00e0 qu\u1ea3n l\u00fd v\u1ed1n nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p kh\u00e1c;<\/em><\/span>
\nB\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn vi\u1ec7c tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i v\u00e0 d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp t\u1ea1i doanh nghi\u1ec7p nh\u01b0 sau:<\/em> <\/span><\/p>\n

Ph\u1ea7n 1. <\/strong><\/span>
\nNH\u1eeeNG QUY \u0110\u1ecaNH CHUNG<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 1.<\/strong> \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng: <\/span>
\nC\u00e1c t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam (sau \u0111\u00e2y g\u1ecdi l\u00e0 doanh nghi\u1ec7p).<\/span>
\n1. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp tr\u00ean c\u01a1 s\u1edf c\u00e1c Hi\u1ec7p \u0111\u1ecbnh k\u00fd gi\u1eefa Ch\u00ednh ph\u1ee7 n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam v\u00e0 Ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i, n\u1ebfu Hi\u1ec7p \u0111\u1ecbnh c\u00f3 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng kh\u00e1c v\u1edbi h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh \u0111\u00f3. <\/span>
\n2. Vi\u1ec7c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng c\u1ee7a c\u00e1c T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/span>
\n\u0110i\u1ec1u 2.<\/strong> Gi\u1ea3i th\u00edch t\u1eeb ng\u1eef:<\/span>
\n1. D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho:<\/em> l\u00e0 d\u1ef1 ph\u00f2ng ph\u1ea7n gi\u00e1 tr\u1ecb b\u1ecb t\u1ed5n th\u1ea5t do gi\u00e1 v\u1eadt t\u01b0, th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a t\u1ed3n kho b\u1ecb gi\u1ea3m.<\/span>
\n2. D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ch\u00ednh<\/em>: l\u00e0 d\u1ef1 ph\u00f2ng ph\u1ea7n gi\u00e1 tr\u1ecb b\u1ecb t\u1ed5n th\u1ea5t do c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p b\u1ecb gi\u1ea3m gi\u00e1; gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh b\u1ecb t\u1ed5n th\u1ea5t do t\u1ed5 ch\u1ee9c kinh t\u1ebf m\u00e0 doanh nghi\u1ec7p \u0111ang \u0111\u1ea7u t\u01b0 v\u00e0o b\u1ecb l\u1ed7.<\/span>
\n3. D\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i<\/em>: l\u00e0 d\u1ef1 ph\u00f2ng ph\u1ea7n gi\u00e1 tr\u1ecb b\u1ecb t\u1ed5n th\u1ea5t c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu qu\u00e1 h\u1ea1n thanh to\u00e1n, n\u1ee3 ph\u1ea3i thu ch\u01b0a qu\u00e1 h\u1ea1n nh\u01b0ng c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u00f2i \u0111\u01b0\u1ee3c do kh\u00e1ch n\u1ee3 kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thanh to\u00e1n.<\/span>
\n4. D\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp<\/em>: l\u00e0 d\u1ef1 ph\u00f2ng chi ph\u00ed cho nh\u1eefng s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp \u0111\u00e3 b\u00e1n, \u0111\u00e3 b\u00e0n giao cho ng\u01b0\u1eddi mua nh\u01b0ng doanh nghi\u1ec7p v\u1eabn c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i ti\u1ebfp t\u1ee5c s\u1eeda ch\u1eefa, ho\u00e0n thi\u1ec7n theo h\u1ee3p \u0111\u1ed3ng ho\u1eb7c cam k\u1ebft v\u1edbi kh\u00e1ch h\u00e0ng.<\/span>
\n\u0110i\u1ec1u 3.<\/strong> Nguy\u00ean t\u1eafc chung trong tr\u00edch l\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng.<\/span>
\n1. C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng n\u00eau t\u1ea1i \u0111i\u1ec3m 1, 2, 3, 4 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c tr\u00edch tr\u01b0\u1edbc v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kinh doanh n\u0103m b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p, gi\u00fap cho doanh nghi\u1ec7p c\u00f3 ngu\u1ed3n t\u00e0i ch\u00ednh \u0111\u1ec3 b\u00f9 \u0111\u1eafp t\u1ed5n th\u1ea5t c\u00f3 th\u1ec3 x\u1ea3y ra trong n\u0103m k\u1ebf ho\u1ea1ch, nh\u1eb1m b\u1ea3o to\u00e0n v\u1ed1n kinh doanh; \u0111\u1ea3m b\u1ea3o cho doanh nghi\u1ec7p ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb v\u1eadt t\u01b0 h\u00e0ng h\u00f3a t\u1ed3n kho, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh kh\u00f4ng cao h\u01a1n gi\u00e1 c\u1ea3 tr\u00ean th\u1ecb tr\u01b0\u1eddng v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f4ng cao h\u01a1n gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i \u0111\u01b0\u1ee3c t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span>
\n2. Th\u1eddi \u0111i\u1ec3m l\u1eadp v\u00e0 ho\u00e0n nh\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng l\u00e0 th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u0103m. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn \u00e1p d\u1ee5ng n\u0103m t\u00e0i ch\u00ednh kh\u00e1c v\u1edbi n\u0103m d\u01b0\u01a1ng l\u1ecbch (b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 1\/1 v\u00e0 k\u1ebft th\u00fac 31\/12 h\u00e0ng n\u0103m) th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp v\u00e0 ho\u00e0n nh\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a n\u0103m t\u00e0i ch\u00ednh.<\/span>
\n\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 th\u00ec \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp v\u00e0 ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng \u1edf c\u1ea3 th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9.<\/span>
\n3. Doanh nghi\u1ec7p ph\u1ea3i x\u00e2y d\u1ef1ng c\u01a1 ch\u1ebf v\u1ec1 qu\u1ea3n l\u00fd v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 \u0111\u1ec3 h\u1ea1n ch\u1ebf c\u00e1c r\u1ee7i ro trong kinh doanh. \u0110\u1ed1i v\u1edbi c\u00f4ng n\u1ee3, h\u00e0ng h\u00f3a, quy ch\u1ebf ph\u1ea3i x\u00e1c \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1eebng b\u1ed9 ph\u1eadn, t\u1eebng ng\u01b0\u1eddi trong vi\u1ec7c theo d\u00f5i, qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a, thu h\u1ed3i c\u00f4ng n\u1ee3.<\/span>
\nNghi\u00eam c\u1ea5m doanh nghi\u1ec7p l\u1ee3i d\u1ee5ng vi\u1ec7c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng \u0111\u1ec3 t\u00ednh th\u00eam v\u00e0o chi ph\u00ed c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng kh\u00f4ng c\u00f3 \u0111\u1ee7 c\u0103n c\u1ee9 nh\u1eb1m l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 n\u1ed9p ng\u00e2n s\u00e1ch. Nh\u1eefng doanh nghi\u1ec7p c\u1ed1 t\u00ecnh vi ph\u1ea1m s\u1ebd b\u1ecb x\u1eed ph\u1ea1t nh\u01b0 h\u00e0nh vi tr\u1ed1n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. <\/span>
\n4. Doanh nghi\u1ec7p ph\u1ea3i l\u1eadp H\u1ed9i \u0111\u1ed3ng \u0111\u1ec3 th\u1ea9m \u0111\u1ecbnh m\u1ee9c tr\u00edch l\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng v\u00e0 x\u1eed l\u00fd t\u1ed5n th\u1ea5t th\u1ef1c t\u1ebf c\u1ee7a v\u1eadt t\u01b0 h\u00e0ng h\u00f3a t\u1ed3n kho, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, c\u00e1c kho\u1ea3n n\u1ee3 kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan. Ri\u00eang vi\u1ec7c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng chi ph\u00ed b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp th\u00ec th\u1ef1c hi\u1ec7n theo h\u1ee3p \u0111\u1ed3ng ho\u1eb7c cam k\u1ebft v\u1edbi kh\u00e1ch h\u00e0ng.<\/span>
\nTh\u00e0nh ph\u1ea7n H\u1ed9i \u0111\u1ed3ng g\u1ed3m: T\u1ed5ng gi\u00e1m \u0111\u1ed1c (ho\u1eb7c Gi\u00e1m \u0111\u1ed1c), K\u1ebf to\u00e1n tr\u01b0\u1edfng, c\u00e1c tr\u01b0\u1edfng ph\u00f2ng, ban c\u00f3 li\u00ean quan v\u00e0 m\u1ed9t s\u1ed1 chuy\u00ean gia (n\u1ebfu c\u1ea7n). T\u1ed5ng gi\u00e1m \u0111\u1ed1c (ho\u1eb7c Gi\u00e1m \u0111\u1ed1c) doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng.<\/span><\/p>\n

Ph\u1ea7n 2.<\/strong><\/span>
\nTR\u00cdCH L\u1eacP V\u00c0 S\u1eec D\u1ee4NG C\u00c1C KHO\u1ea2N D\u1ef0 PH\u00d2NG<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 v\u00e0o bi\u1ebfn \u0111\u1ed9ng th\u1ef1c t\u1ebf v\u1ec1 gi\u00e1 h\u00e0ng t\u1ed3n kho, gi\u00e1 ch\u1ee9ng kho\u00e1n, gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i v\u00e0 cam k\u1ebft b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng x\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u00edch l\u1eadp, s\u1eed d\u1ee5ng t\u1eebng kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u00fang m\u1ee5c \u0111\u00edch v\u00e0 x\u1eed l\u00fd theo c\u00e1c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 d\u01b0\u1edbi \u0111\u00e2y: <\/span>
\n\u0110i\u1ec1u 4<\/strong>. D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho.<\/span>
\n1. \u0110\u1ed1i t\u01b0\u1ee3ng l\u1eadp d\u1ef1 ph\u00f2ng bao g\u1ed3m nguy\u00ean v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m t\u1ed3n kho (g\u1ed3m c\u1ea3 h\u00e0ng t\u1ed3n kho b\u1ecb h\u01b0 h\u1ecfng, k\u00e9m m\u1ea5t ph\u1ea9m ch\u1ea5t, l\u1ea1c h\u1eadu m\u1ed1t, l\u1ea1c h\u1eadu k\u1ef9 thu\u1eadt, l\u1ed7i th\u1eddi, \u1ee9 \u0111\u1ecdng, ch\u1eadm lu\u00e2n chuy\u1ec3n\u2026), s\u1ea3n ph\u1ea9m d\u1edf dang, chi ph\u00ed d\u1ecbch v\u1ee5 d\u1edf dang (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 h\u00e0ng t\u1ed3n kho) m\u00e0 gi\u00e1 g\u1ed1c ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n cao h\u01a1n gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c v\u00e0 \u0111\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n sau: <\/span>
\n– C\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ho\u1eb7c c\u00e1c b\u1eb1ng ch\u1ee9ng kh\u00e1c ch\u1ee9ng minh gi\u00e1 v\u1ed1n h\u00e0ng t\u1ed3n kho. <\/span>
\n– L\u00e0 nh\u1eefng v\u1eadt t\u01b0 h\u00e0ng h\u00f3a thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p t\u1ed3n kho t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p nguy\u00ean v\u1eadt li\u1ec7u c\u00f3 gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n so v\u1edbi gi\u00e1 g\u1ed1c nh\u01b0ng gi\u00e1 b\u00e1n s\u1ea3n ph\u1ea9m d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1eeb nguy\u00ean v\u1eadt li\u1ec7u n\u00e0y kh\u00f4ng b\u1ecb gi\u1ea3m gi\u00e1 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 nguy\u00ean v\u1eadt li\u1ec7u t\u1ed3n kho \u0111\u00f3.<\/span>
\n2. Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp d\u1ef1 ph\u00f2ng: <\/span>
\nM\u1ee9c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng t\u00ednh theo c\u00f4ng th\u1ee9c sau: <\/span>
\nM\u1ee9c d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 v\u1eadt t\u01b0 h\u00e0ng h\u00f3a = L\u01b0\u1ee3ng v\u1eadt t\u01b0 h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf t\u1ed3n kho t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh x Gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho theo s\u1ed5 k\u1ebf to\u00e1n – Gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u1ee7a h\u00e0ng t\u1ed3n kho<\/span>
\nGi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho bao g\u1ed3m: chi ph\u00ed mua, chi ph\u00ed ch\u1ebf bi\u1ebfn v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp kh\u00e1c ph\u00e1t sinh \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c h\u00e0ng t\u1ed3n kho \u1edf \u0111\u1ecba \u0111i\u1ec3m v\u00e0 tr\u1ea1ng th\u00e1i hi\u1ec7n t\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 02 – H\u00e0ng t\u1ed3n kho ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 149\/2001\/Q\u0110-BTC ng\u00e0y 31\/12\/2001 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\nGi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u1ee7a h\u00e0ng t\u1ed3n kho (gi\u00e1 tr\u1ecb d\u1ef1 ki\u1ebfn thu h\u1ed3i) l\u00e0 gi\u00e1 b\u00e1n (\u01b0\u1edbc t\u00ednh) c\u1ee7a h\u00e0ng t\u1ed3n kho tr\u1eeb (-) chi ph\u00ed \u0111\u1ec3 ho\u00e0n th\u00e0nh s\u1ea3n ph\u1ea9m v\u00e0 chi ph\u00ed ti\u00eau th\u1ee5 (\u01b0\u1edbc t\u00ednh).<\/span>
\nM\u1ee9c l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c t\u00ednh cho t\u1eebng lo\u1ea1i h\u00e0ng t\u1ed3n kho b\u1ecb gi\u1ea3m gi\u00e1 v\u00e0 t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 v\u00e0o b\u1ea3ng k\u00ea chi ti\u1ebft. B\u1ea3ng k\u00ea l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (gi\u00e1 th\u00e0nh to\u00e0n b\u1ed9 s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a ti\u00eau th\u1ee5 trong k\u1ef3) c\u1ee7a doanh nghi\u1ec7p. <\/span>
\nRi\u00eang d\u1ecbch v\u1ee5 cung c\u1ea5p d\u1edf dang, vi\u1ec7c l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho t\u00ednh theo t\u1eebng lo\u1ea1i d\u1ecbch v\u1ee5 c\u00f3 m\u1ee9c gi\u00e1 ri\u00eang bi\u1ec7t.<\/span>
\n3. X\u1eed l\u00fd kho\u1ea3n d\u1ef1 ph\u00f2ng:<\/span>
\nT\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp d\u1ef1 ph\u00f2ng n\u1ebfu gi\u00e1 g\u1ed1c c\u1ee7a h\u00e0ng t\u1ed3n kho cao h\u01a1n gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u1ee7a h\u00e0ng t\u1ed3n kho th\u00ec ph\u1ea3i tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho theo c\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 1, \u0111i\u1ec3m 2 \u0110i\u1ec1u n\u00e0y.<\/span>
\n– N\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ph\u1ea3i tr\u00edch l\u1eadp b\u1eb1ng s\u1ed1 d\u01b0 kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, th\u00ec doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i tr\u00edch l\u1eadp kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho;<\/span>
\n– N\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ph\u1ea3i tr\u00edch l\u1eadp cao h\u01a1n s\u1ed1 d\u01b0 kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch th\u00eam ph\u1ea7n ch\u00eanh l\u1ec7ch v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n ra trong k\u1ef3.<\/span>
\n– N\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u00edch l\u1eadp th\u1ea5p h\u01a1n s\u1ed1 d\u01b0 kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, th\u00ec doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n nh\u1eadp ph\u1ea7n ch\u00eanh l\u1ec7ch v\u00e0 ghi gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span>
\n4. X\u1eed l\u00fd h\u1ee7y b\u1ecf \u0111\u1ed1i v\u1edbi v\u1eadt t\u01b0, h\u00e0ng h\u00f3a \u0111\u00e3 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng: <\/span>
\na) H\u00e0ng t\u1ed3n \u0111\u1ecdng do h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng, m\u1ea5t ph\u1ea9m ch\u1ea5t, d\u1ecbch b\u1ec7nh, h\u01b0 h\u1ecfng, do kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng nh\u01b0: d\u01b0\u1ee3c ph\u1ea9m, th\u1ef1c ph\u1ea9m, v\u1eadt t\u01b0 y t\u1ebf, con gi\u1ed1ng, v\u1eadt nu\u00f4i, v\u1eadt t\u01b0 h\u00e0ng h\u00f3a kh\u00e1c ph\u1ea3i h\u1ee7y b\u1ecf th\u00ec x\u1eed l\u00fd nh\u01b0 sau: <\/span>
\nDoanh nghi\u1ec7p l\u1eadp H\u1ed9i \u0111\u1ed3ng x\u1eed l\u00fd t\u00e0i s\u1ea3n \u0111\u1ec3 th\u1ea9m \u0111\u1ecbnh t\u00e0i s\u1ea3n b\u1ecb h\u1ee7y b\u1ecf. Bi\u00ean b\u1ea3n th\u1ea9m \u0111\u1ecbnh ph\u1ea3i k\u00ea chi ti\u1ebft t\u00ean, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a ph\u1ea3i h\u1ee7y b\u1ecf, nguy\u00ean nh\u00e2n ph\u1ea3i h\u1ee7y b\u1ecf, gi\u00e1 tr\u1ecb thu h\u1ed3i \u0111\u01b0\u1ee3c do b\u00e1n thanh l\u00fd, gi\u00e1 tr\u1ecb thi\u1ec7t h\u1ea1i th\u1ef1c t\u1ebf.<\/span>
\nM\u1ee9c \u0111\u1ed9 t\u1ed5n th\u1ea5t th\u1ef1c t\u1ebf c\u1ee7a t\u1eebng lo\u1ea1i h\u00e0ng t\u1ed3n \u0111\u1ecdng kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c l\u00e0 kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n tr\u1eeb \u0111i gi\u00e1 tr\u1ecb thu h\u1ed3i do thanh l\u00fd (do ng\u01b0\u1eddi g\u00e2y thi\u1ec7t h\u1ea1i \u0111\u1ec1n b\u00f9, do b\u00e1n thanh l\u00fd h\u00e0ng h\u00f3a).<\/span>
\nb) Th\u1ea9m quy\u1ec1n x\u1eed l\u00fd: H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb) ho\u1eb7c H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean); T\u1ed5ng gi\u00e1m \u0111\u1ed1c (ho\u1eb7c Gi\u00e1m \u0111\u1ed1c) \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kh\u00f4ng c\u00f3 H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean; ch\u1ee7 doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o Bi\u00ean b\u1ea3n c\u1ee7a H\u1ed9i \u0111\u1ed3ng x\u1eed l\u00fd, c\u00e1c b\u1eb1ng ch\u1ee9ng li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a t\u1ed3n \u0111\u1ecdng \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd h\u1ee7y b\u1ecf v\u1eadt t\u01b0, h\u00e0ng h\u00f3a n\u00f3i tr\u00ean; quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd tr\u00e1ch nhi\u1ec7m c\u1ee7a nh\u1eefng ng\u01b0\u1eddi li\u00ean quan \u0111\u1ebfn s\u1ed1 v\u1eadt t\u01b0, h\u00e0ng h\u00f3a \u0111\u00f3 v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 quy\u1ebft \u0111\u1ecbnh c\u1ee7a m\u00ecnh tr\u01b0\u1edbc ch\u1ee7 s\u1edf h\u1eefu v\u00e0 tr\u01b0\u1edbc ph\u00e1p lu\u1eadt. <\/span>
\nc) X\u1eed l\u00fd h\u1ea1ch to\u00e1n: <\/span>
\nGi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng t\u1ed3n \u0111\u1ecdng kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd h\u1ee7y b\u1ecf, sau khi b\u00f9 \u0111\u1eafp b\u1eb1ng ngu\u1ed3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, ph\u1ea7n ch\u00eanh l\u1ec7ch thi\u1ebfu \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/span>
\n\u0110i\u1ec1u 5.<\/strong> D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh.<\/span>
\n1. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n:<\/span>
\na) \u0110\u1ed1i t\u01b0\u1ee3ng: l\u00e0 c\u00e1c ch\u1ee9ng kho\u00e1n c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span>
\n– L\u00e0 c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n– \u0110\u01b0\u1ee3c t\u1ef1 do mua b\u00e1n tr\u00ean th\u1ecb tr\u01b0\u1eddng m\u00e0 t\u1ea1i th\u1eddi \u0111i\u1ec3m ki\u1ec3m k\u00ea, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 gi\u00e1 th\u1ecb tr\u01b0\u1eddng gi\u1ea3m so v\u1edbi gi\u00e1 \u0111ang h\u1ea1ch to\u00e1n tr\u00ean s\u1ed5 k\u1ebf to\u00e1n.<\/span>
\nNh\u1eefng ch\u1ee9ng kho\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p mua b\u00e1n t\u1ef1 do tr\u00ean th\u1ecb tr\u01b0\u1eddng nh\u01b0 c\u00e1c ch\u1ee9ng kho\u00e1n b\u1ecb h\u1ea1n ch\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; c\u1ed5 phi\u1ebfu qu\u1ef9 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1.<\/span>
\nC\u00e1c t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u1ee9ng kho\u00e1n nh\u01b0 c\u00e1c c\u00f4ng ty ch\u1ee9ng kho\u00e1n, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt ch\u1ee9ng kho\u00e1n, vi\u1ec7c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh ri\u00eang.<\/span>
\nb) Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp d\u1ef1 ph\u00f2ng:<\/span>
\nM\u1ee9c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c sau: <\/span>
\nM\u1ee9c d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n = S\u1ed1 l\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n b\u1ecb gi\u1ea3m gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh x Gi\u00e1 ch\u1ee9ng kho\u00e1n h\u1ea1ch to\u00e1n tr\u00ean s\u1ed5 k\u1ebf to\u00e1n – Gi\u00e1 ch\u1ee9ng kho\u00e1n th\u1ef1c t\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng <\/span>
\n– \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n \u0111\u00e3 ni\u00eam y\u1ebft: gi\u00e1 ch\u1ee9ng kho\u00e1n th\u1ef1c t\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 th\u1ef1c t\u1ebf tr\u00ean c\u00e1c S\u1edf giao d\u1ecbch ch\u1ee9ng kho\u00e1n H\u00e0 N\u1ed9i (HNX) l\u00e0 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n t\u1ea1i ng\u00e0y tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng; S\u1edf giao d\u1ecbch ch\u1ee9ng kho\u00e1n th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh (HOSE) l\u00e0 gi\u00e1 \u0111\u00f3ng c\u1eeda t\u1ea1i ng\u00e0y tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng. <\/span>
\n– \u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n ch\u01b0a ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n, gi\u00e1 ch\u1ee9ng kho\u00e1n th\u1ef1c t\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: <\/span>
\n+ \u0110\u1ed1i v\u1edbi c\u00e1c C\u00f4ng ty \u0111\u00e3 \u0111\u0103ng k\u00fd giao d\u1ecbch tr\u00ean th\u1ecb tr\u01b0\u1eddng giao d\u1ecbch c\u1ee7a c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang ch\u01b0a ni\u00eam y\u1ebft (UPCom) th\u00ec gi\u00e1 ch\u1ee9ng kho\u00e1n th\u1ef1c t\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n tr\u00ean h\u1ec7 th\u1ed1ng t\u1ea1i ng\u00e0y l\u1eadp d\u1ef1 ph\u00f2ng. <\/span>
\n+ \u0110\u1ed1i v\u1edbi c\u00e1c C\u00f4ng ty ch\u01b0a \u0111\u0103ng k\u00fd giao d\u1ecbch \u1edf th\u1ecb tr\u01b0\u1eddng giao d\u1ecbch c\u1ee7a c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang th\u00ec gi\u00e1 ch\u1ee9ng kho\u00e1n th\u1ef1c t\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 trung b\u00ecnh tr\u00ean c\u01a1 s\u1edf gi\u00e1 giao d\u1ecbch \u0111\u01b0\u1ee3c cung c\u1ea5p t\u1ed1i thi\u1ec3u b\u1edfi ba (03) c\u00f4ng ty ch\u1ee9ng kho\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp d\u1ef1 ph\u00f2ng.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a ch\u1ee9ng kho\u00e1n th\u00ec c\u00e1c doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n.<\/span>
\n– \u0110\u1ed1i v\u1edbi nh\u1eefng ch\u1ee9ng kho\u00e1n ni\u00eam y\u1ebft b\u1ecb h\u1ee7y giao d\u1ecbch, ng\u1eebng giao d\u1ecbch k\u1ec3 t\u1eeb ng\u00e0y giao d\u1ecbch th\u1ee9 s\u00e1u tr\u1edf \u0111i l\u00e0 gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch t\u1ea1i ng\u00e0y l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n g\u1ea7n nh\u1ea5t.<\/span>
\nDoanh nghi\u1ec7p ph\u1ea3i l\u1eadp d\u1ef1 ph\u00f2ng ri\u00eang cho t\u1eebng lo\u1ea1i ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0, c\u00f3 bi\u1ebfn \u0111\u1ed9ng gi\u1ea3m gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p v\u00e0o b\u1ea3ng k\u00ea chi ti\u1ebft d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0, l\u00e0m c\u0103n c\u1ee9 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span>
\nc) X\u1eed l\u00fd kho\u1ea3n d\u1ef1 ph\u00f2ng: <\/span>
\nT\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp d\u1ef1 ph\u00f2ng n\u1ebfu c\u00e1c ch\u1ee9ng kho\u00e1n do doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 b\u1ecb gi\u1ea3m gi\u00e1 so v\u1edbi gi\u00e1 \u0111ang h\u1ea1ch to\u00e1n tr\u00ean s\u1ed5 k\u1ebf to\u00e1n th\u00ec ph\u1ea3i tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng theo c\u00e1c quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft b \u0111i\u1ec3m 1 \u0110i\u1ec1u n\u00e0y;<\/span>
\nN\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u00edch l\u1eadp b\u1eb1ng s\u1ed1 d\u01b0 kho\u1ea3n d\u1ef1 ph\u00f2ng, th\u00ec doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i tr\u00edch l\u1eadp kho\u1ea3n d\u1ef1 ph\u00f2ng;<\/span>
\nN\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u00edch l\u1eadp cao h\u01a1n s\u1ed1 d\u01b0 kho\u1ea3n d\u1ef1 ph\u00f2ng, th\u00ec doanh nghi\u1ec7p tr\u00edch th\u00eam v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p ph\u1ea7n ch\u00eanh l\u1ec7ch.<\/span>
\nN\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u00edch l\u1eadp th\u1ea5p h\u01a1n s\u1ed1 d\u01b0 kho\u1ea3n d\u1ef1 ph\u00f2ng, th\u00ec doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n nh\u1eadp ph\u1ea7n ch\u00eanh l\u1ec7ch ghi gi\u1ea3m chi ph\u00ed t\u00e0i ch\u00ednh.<\/span>
\n2. C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n: <\/span>
\na) \u0110\u1ed1i t\u01b0\u1ee3ng: l\u00e0 c\u00e1c kho\u1ea3n v\u1ed1n doanh nghi\u1ec7p \u0111ang \u0111\u1ea7u t\u01b0 v\u00e0o t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u01b0 c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, c\u00f4ng ty c\u1ed5 ph\u1ea7n, c\u00f4ng ty h\u1ee3p danh\u2026 v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n kh\u00e1c ph\u1ea3i tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng n\u1ebfu t\u1ed5 ch\u1ee9c kinh t\u1ebf m\u00e0 doanh nghi\u1ec7p \u0111ang \u0111\u1ea7u t\u01b0 b\u1ecb l\u1ed7 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p l\u1ed7 theo k\u1ebf ho\u1ea1ch \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh trong ph\u01b0\u01a1ng \u00e1n kinh doanh tr\u01b0\u1edbc khi \u0111\u1ea7u t\u01b0).<\/span>
\nb) Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp d\u1ef1 ph\u00f2ng:<\/span>
\nM\u1ee9c tr\u00edch t\u1ed1i \u0111a cho m\u1ed7i kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh b\u1eb1ng s\u1ed1 v\u1ed1n \u0111\u00e3 \u0111\u1ea7u t\u01b0 v\u00e0 t\u00ednh theo c\u00f4ng th\u1ee9c sau: <\/span>
\n M\u1ee9c d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh = V\u1ed1n g\u00f3p th\u1ef1c t\u1ebf c\u1ee7a c\u00e1c b\u00ean t\u1ea1i t\u1ed5 ch\u1ee9c kinh t\u1ebf – V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu th\u1ef1c c\u00f3 x S\u1ed1 v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p <\/span>
\n T\u1ed5ng s\u1ed1 v\u1ed1n g\u00f3p th\u1ef1c t\u1ebf c\u1ee7a c\u00e1c b\u00ean t\u1ea1i t\u1ed5 ch\u1ee9c kinh t\u1ebf <\/span>
\nTrong \u0111\u00f3: <\/span>
\n– V\u1ed1n g\u00f3p th\u1ef1c t\u1ebf c\u1ee7a c\u00e1c b\u00ean t\u1ea1i t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c kinh t\u1ebf n\u0103m tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng (m\u00e3 s\u1ed1 411 v\u00e0 412 B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u2013 ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 15\/2006\/Q\u0110-BTC ng\u00e0y 20\/3\/2006 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh).<\/span>
\n– V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu th\u1ef1c c\u00f3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c kinh t\u1ebf n\u0103m tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng (m\u00e3 s\u1ed1 410 B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u2013 ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 15\/2006\/Q\u0110-BTC ng\u00e0y 20\/3\/2006 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh).<\/span>
\nC\u0103n c\u1ee9 \u0111\u1ec3 l\u1eadp d\u1ef1 ph\u00f2ng khi v\u1ed1n g\u00f3p th\u1ef1c t\u1ebf c\u1ee7a c\u00e1c b\u00ean t\u1ea1i t\u1ed5 ch\u1ee9c kinh t\u1ebf l\u1edbn h\u01a1n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu th\u1ef1c c\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c kinh t\u1ebf.<\/span>
\nDoanh nghi\u1ec7p ph\u1ea3i l\u1eadp d\u1ef1 ph\u00f2ng ri\u00eang cho t\u1eebng kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh c\u00f3 t\u1ed5n th\u1ea5t v\u00e0 \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p v\u00e0o b\u1ea3ng k\u00ea chi ti\u1ebft d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh. B\u1ea3ng k\u00ea l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span>
\nc) X\u1eed l\u00fd kho\u1ea3n d\u1ef1 ph\u00f2ng: <\/span>
\nT\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp d\u1ef1 ph\u00f2ng n\u1ebfu c\u00e1c kho\u1ea3n v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0o t\u1ed5 ch\u1ee9c kinh t\u1ebf b\u1ecb t\u1ed5n th\u1ea5t do t\u1ed5 ch\u1ee9c kinh t\u1ebf b\u1ecb l\u1ed7 th\u00ec ph\u1ea3i tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t c\u00e1c \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh theo c\u00e1c quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft b \u0111i\u1ec3m 2 \u0110i\u1ec1u n\u00e0y;<\/span>
\nN\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ph\u1ea3i tr\u00edch l\u1eadp b\u1eb1ng s\u1ed1 d\u01b0 kho\u1ea3n d\u1ef1 ph\u00f2ng, th\u00ec doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i tr\u00edch l\u1eadp kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh;<\/span>
\nN\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u00edch l\u1eadp cao h\u01a1n s\u1ed1 d\u01b0 kho\u1ea3n d\u1ef1 ph\u00f2ng, th\u00ec doanh nghi\u1ec7p tr\u00edch th\u00eam v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p ph\u1ea7n ch\u00eanh l\u1ec7ch.<\/span>
\nN\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u00edch l\u1eadp th\u1ea5p h\u01a1n s\u1ed1 d\u01b0 kho\u1ea3n d\u1ef1 ph\u00f2ng, th\u00ec doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n nh\u1eadp ph\u1ea7n ch\u00eanh l\u1ec7ch ghi gi\u1ea3m chi ph\u00ed t\u00e0i ch\u00ednh.<\/span>
\n\u0110i\u1ec1u 6.<\/strong> D\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i.<\/span>
\n1. \u0110i\u1ec1u ki\u1ec7n: l\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span>
\n– Kho\u1ea3n n\u1ee3 ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb g\u1ed1c, c\u00f3 \u0111\u1ed1i chi\u1ebfu x\u00e1c nh\u1eadn c\u1ee7a kh\u00e1ch n\u1ee3 v\u1ec1 s\u1ed1 ti\u1ec1n c\u00f2n n\u1ee3, bao g\u1ed3m: h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, kh\u1ebf \u01b0\u1edbc vay n\u1ee3, b\u1ea3n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng, cam k\u1ebft n\u1ee3, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c.<\/span>
\nC\u00e1c kho\u1ea3n kh\u00f4ng \u0111\u1ee7 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh l\u00e0 n\u1ee3 ph\u1ea3i thu theo quy \u0111\u1ecbnh n\u00e0y ph\u1ea3i x\u1eed l\u00fd nh\u01b0 m\u1ed9t kho\u1ea3n t\u1ed5n th\u1ea5t.<\/span>
\n– C\u00f3 \u0111\u1ee7 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh l\u00e0 kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i: <\/span>
\n+ N\u1ee3 ph\u1ea3i thu \u0111\u00e3 qu\u00e1 h\u1ea1n thanh to\u00e1n ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, c\u00e1c kh\u1ebf \u01b0\u1edbc vay n\u1ee3 ho\u1eb7c c\u00e1c cam k\u1ebft n\u1ee3 kh\u00e1c.<\/span>
\n+ N\u1ee3 ph\u1ea3i thu ch\u01b0a \u0111\u1ebfn th\u1eddi h\u1ea1n thanh to\u00e1n nh\u01b0ng t\u1ed5 ch\u1ee9c kinh t\u1ebf (c\u00e1c c\u00f4ng ty, doanh nghi\u1ec7p t\u01b0 nh\u00e2n, h\u1ee3p t\u00e1c x\u00e3, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng..) \u0111\u00e3 l\u00e2m v\u00e0o t\u00ecnh tr\u1ea1ng ph\u00e1 s\u1ea3n ho\u1eb7c \u0111ang l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3; ng\u01b0\u1eddi n\u1ee3 m\u1ea5t t\u00edch, b\u1ecf tr\u1ed1n, \u0111ang b\u1ecb c\u00e1c c\u01a1 quan ph\u00e1p lu\u1eadt truy t\u1ed1, giam gi\u1eef, x\u00e9t x\u1eed, \u0111ang thi h\u00e0nh \u00e1n ho\u1eb7c \u0111\u00e3 ch\u1ebft.<\/span>
\n2. Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp d\u1ef1 ph\u00f2ng:<\/span>
\nDoanh nghi\u1ec7p ph\u1ea3i d\u1ef1 ki\u1ebfn m\u1ee9c t\u1ed5n th\u1ea5t c\u00f3 th\u1ec3 x\u1ea3y ra ho\u1eb7c tu\u1ed5i n\u1ee3 qu\u00e1 h\u1ea1n c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 v\u00e0 ti\u1ebfn h\u00e0nh l\u1eadp d\u1ef1 ph\u00f2ng cho t\u1eebng kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, k\u00e8m theo c\u00e1c ch\u1ee9ng c\u1ee9 ch\u1ee9ng minh c\u00e1c kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i n\u00f3i tr\u00ean. Trong \u0111\u00f3:<\/span>
\n– \u0110\u1ed1i v\u1edbi n\u1ee3 ph\u1ea3i thu qu\u00e1 h\u1ea1n thanh to\u00e1n, m\u1ee9c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng nh\u01b0 sau: <\/span>
\n+ 30% gi\u00e1 tr\u1ecb \u0111\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 ph\u1ea3i thu qu\u00e1 h\u1ea1n t\u1eeb tr\u00ean 6 th\u00e1ng \u0111\u1ebfn d\u01b0\u1edbi 1 n\u0103m.<\/span>
\n+ 50% gi\u00e1 tr\u1ecb \u0111\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 ph\u1ea3i thu qu\u00e1 h\u1ea1n t\u1eeb 1 n\u0103m \u0111\u1ebfn d\u01b0\u1edbi 2 n\u0103m.<\/span>
\n+ 70% gi\u00e1 tr\u1ecb \u0111\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 ph\u1ea3i thu qu\u00e1 h\u1ea1n t\u1eeb 2 n\u0103m \u0111\u1ebfn d\u01b0\u1edbi 3 n\u0103m.<\/span>
\n+ 100% gi\u00e1 tr\u1ecb \u0111\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 ph\u1ea3i thu t\u1eeb 3 n\u0103m tr\u1edf l\u00ean.<\/span>
\n– \u0110\u1ed1i v\u1edbi n\u1ee3 ph\u1ea3i thu ch\u01b0a \u0111\u1ebfn h\u1ea1n thanh to\u00e1n nh\u01b0ng t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u00e3 l\u00e2m v\u00e0o t\u00ecnh tr\u1ea1ng ph\u00e1 s\u1ea3n ho\u1eb7c \u0111ang l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3; ng\u01b0\u1eddi n\u1ee3 m\u1ea5t t\u00edch, b\u1ecf tr\u1ed1n, \u0111ang b\u1ecb c\u00e1c c\u01a1 quan ph\u00e1p lu\u1eadt truy t\u1ed1, giam gi\u1eef, x\u00e9t x\u1eed ho\u1eb7c \u0111ang thi h\u00e0nh \u00e1n ho\u1eb7c \u0111\u00e3 ch\u1ebft\u2026 th\u00ec doanh nghi\u1ec7p d\u1ef1 ki\u1ebfn m\u1ee9c t\u1ed5n th\u1ea5t kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng.<\/span>
\n– Sau khi l\u1eadp d\u1ef1 ph\u00f2ng cho t\u1eebng kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, doanh nghi\u1ec7p t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 kho\u1ea3n d\u1ef1 ph\u00f2ng c\u00e1c kho\u1ea3n n\u1ee3 v\u00e0o b\u1ea3ng k\u00ea chi ti\u1ebft \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p.<\/span>
\n3. X\u1eed l\u00fd kho\u1ea3n d\u1ef1 ph\u00f2ng:<\/span>
\n– Khi c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh kh\u00f3 \u0111\u00f2i, doanh nghi\u1ec7p ph\u1ea3i tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng theo c\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 2 \u0110i\u1ec1u n\u00e0y; n\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u00edch l\u1eadp b\u1eb1ng s\u1ed1 d\u01b0 d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3, th\u00ec doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i tr\u00edch l\u1eadp;<\/span>
\n– N\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u00edch l\u1eadp cao h\u01a1n s\u1ed1 d\u01b0 kho\u1ea3n d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, th\u00ec doanh nghi\u1ec7p ph\u1ea3i tr\u00edch th\u00eam v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p ph\u1ea7n ch\u00eanh l\u1ec7ch;<\/span>
\n– N\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u00edch l\u1eadp th\u1ea5p h\u01a1n s\u1ed1 d\u01b0 kho\u1ea3n d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, th\u00ec doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n nh\u1eadp ph\u1ea7n ch\u00eanh l\u1ec7ch ghi gi\u1ea3m chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span>
\n4. X\u1eed l\u00fd t\u00e0i ch\u00ednh c\u00e1c kho\u1ea3n n\u1ee3 kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i:<\/span>
\na) N\u1ee3 ph\u1ea3i thu kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i bao g\u1ed3m c\u00e1c kho\u1ea3n n\u1ee3 sau: <\/span>
\n– \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kinh t\u1ebf: <\/span>
\n+ Kh\u00e1ch n\u1ee3 \u0111\u00e3 gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n: Quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n doanh nghi\u1ec7p theo Lu\u1eadt ph\u00e1 s\u1ea3n ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 gi\u1ea3i th\u1ec3 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u1ee3, tr\u01b0\u1eddng h\u1ee3p t\u1ef1 gi\u1ea3i th\u1ec3 th\u00ec c\u00f3 th\u00f4ng b\u00e1o c\u1ee7a \u0111\u01a1n v\u1ecb ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c.<\/span>
\n+ Kh\u00e1ch n\u1ee3 \u0111\u00e3 ng\u1eebng ho\u1ea1t \u0111\u1ed9ng v\u00e0 kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng chi tr\u1ea3: X\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp doanh nghi\u1ec7p ho\u1eb7c t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd kinh doanh v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u00e3 ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thanh to\u00e1n.<\/span>
\n– \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n ph\u1ea3i c\u00f3 m\u1ed9t trong c\u00e1c t\u00e0i li\u1ec7u sau: <\/span>
\n+ Gi\u1ea5y ch\u1ee9ng t\u1eeb (b\u1ea3n sao) ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ee3 \u0111\u00e3 ch\u1ebft nh\u01b0ng kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n th\u1eeba k\u1ebf \u0111\u1ec3 tr\u1ea3 n\u1ee3.<\/span>
\n+ Gi\u1ea5y x\u00e1c nh\u1eadn c\u1ee7a ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ee3 c\u00f2n s\u1ed1ng ho\u1eb7c \u0111\u00e3 m\u1ea5t t\u00edch nh\u01b0ng kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3.<\/span>
\n+ L\u1ec7nh truy n\u00e3 ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan ph\u00e1p lu\u1eadt \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ee3 \u0111\u00e3 b\u1ecf tr\u1ed1n ho\u1eb7c \u0111ang b\u1ecb truy t\u1ed1, \u0111ang thi h\u00e0nh \u00e1n ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng v\u1ec1 vi\u1ec7c kh\u00e1ch n\u1ee3 ho\u1eb7c ng\u01b0\u1eddi th\u1eeba k\u1ebf kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng chi tr\u1ea3.<\/span>
\nb) X\u1eed l\u00fd t\u00e0i ch\u00ednh: <\/span>
\nT\u1ed5n th\u1ea5t th\u1ef1c t\u1ebf c\u1ee7a t\u1eebng kho\u1ea3n n\u1ee3 kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c l\u00e0 kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa n\u1ee3 ph\u1ea3i thu ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n v\u00e0 s\u1ed1 ti\u1ec1n \u0111\u00e3 thu h\u1ed3i \u0111\u01b0\u1ee3c (do ng\u01b0\u1eddi g\u00e2y ra thi\u1ec7t h\u1ea1i \u0111\u1ec1n b\u00f9, do ph\u00e1t m\u1ea1i t\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb n\u1ee3 ho\u1eb7c ng\u01b0\u1eddi n\u1ee3, do \u0111\u01b0\u1ee3c chia t\u00e0i s\u1ea3n theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a t\u00f2a \u00e1n ho\u1eb7c c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n kh\u00e1c\u2026).<\/span>
\nGi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t th\u1ef1c t\u1ebf c\u1ee7a kho\u1ea3n n\u1ee3 kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i, doanh nghi\u1ec7p s\u1eed d\u1ee5ng ngu\u1ed3n d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh (n\u1ebfu c\u00f3) \u0111\u1ec3 b\u00f9 \u0111\u1eafp, ph\u1ea7n ch\u00eanh l\u1ec7ch thi\u1ebfu h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p.<\/span>
\nC\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu sau khi \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i theo d\u00f5i ri\u00eang tr\u00ean s\u1ed5 k\u1ebf to\u00e1n v\u00e0 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u1edf ngo\u00e0i b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n trong th\u1eddi h\u1ea1n t\u1ed1i thi\u1ec3u l\u00e0 10 n\u0103m, t\u1ed1i \u0111a l\u00e0 15 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y th\u1ef1c hi\u1ec7n x\u1eed l\u00fd v\u00e0 ti\u1ebfp t\u1ee5c c\u00f3 c\u00e1c bi\u1ec7n ph\u00e1p \u0111\u1ec3 thu h\u1ed3i n\u1ee3. N\u1ebfu thu h\u1ed3i \u0111\u01b0\u1ee3c n\u1ee3 th\u00ec s\u1ed1 ti\u1ec1n thu h\u1ed3i sau khi tr\u1eeb c\u00e1c chi ph\u00ed c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c thu h\u1ed3i n\u1ee3, doanh nghi\u1ec7p h\u1ea1ch to\u00e1n v\u00e0o thu nh\u1eadp kh\u00e1c.<\/span>
\nc) Khi x\u1eed l\u00fd kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i doanh nghi\u1ec7p ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 sau: <\/span>
\n– Bi\u00ean b\u1ea3n c\u1ee7a H\u1ed9i \u0111\u1ed3ng x\u1eed l\u00fd n\u1ee3 c\u1ee7a doanh nghi\u1ec7p. Trong \u0111\u00f3 ghi r\u00f5 gi\u00e1 tr\u1ecb c\u1ee7a t\u1eebng kho\u1ea3n n\u1ee3 ph\u1ea3i thu, gi\u00e1 tr\u1ecb n\u1ee3 \u0111\u00e3 thu h\u1ed3i \u0111\u01b0\u1ee3c, gi\u00e1 tr\u1ecb thi\u1ec7t h\u1ea1i th\u1ef1c t\u1ebf (sau khi \u0111\u00e3 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n thu h\u1ed3i \u0111\u01b0\u1ee3c).<\/span>
\n– B\u1ea3ng k\u00ea chi ti\u1ebft c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu \u0111\u00e3 x\u00f3a \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 h\u1ea1ch to\u00e1n, bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu n\u1ee3 \u0111\u01b0\u1ee3c ch\u1ee7 n\u1ee3 v\u00e0 kh\u00e1ch n\u1ee3 x\u00e1c nh\u1eadn ho\u1eb7c B\u1ea3n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u kh\u00e1ch quan kh\u00e1c ch\u1ee9ng minh \u0111\u01b0\u1ee3c s\u1ed1 n\u1ee3 t\u1ed3n \u0111\u1ecdng v\u00e0 c\u00e1c gi\u1ea5y t\u1edd t\u00e0i li\u1ec7u li\u00ean quan.<\/span>
\n– S\u1ed5 k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u ch\u1ee9ng minh kho\u1ea3n n\u1ee3 ch\u01b0a thu h\u1ed3i \u0111\u01b0\u1ee3c, \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m x\u1eed l\u00fd n\u1ee3 doanh nghi\u1ec7p \u0111ang h\u1ea1ch to\u00e1n n\u1ee3 ph\u1ea3i thu tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/span>
\nd) Th\u1ea9m quy\u1ec1n x\u1eed l\u00fd n\u1ee3: <\/span>
\nH\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb) ho\u1eb7c H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean); T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kh\u00f4ng c\u00f3 H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ho\u1eb7c H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean) ho\u1eb7c ch\u1ee7 doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o Bi\u00ean b\u1ea3n c\u1ee7a H\u1ed9i \u0111\u1ed3ng x\u1eed l\u00fd, c\u00e1c b\u1eb1ng ch\u1ee9ng li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n n\u1ee3 \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd nh\u1eefng kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 quy\u1ebft \u0111\u1ecbnh c\u1ee7a m\u00ecnh tr\u01b0\u1edbc ph\u00e1p lu\u1eadt, \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p x\u1eed l\u00fd tr\u00e1ch nhi\u1ec7m theo ch\u1ebf \u0111\u1ed9 hi\u1ec7n h\u00e0nh.<\/span>
\n\u0110i\u1ec1u 7.<\/strong> D\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp.<\/span>
\n1. \u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n l\u1eadp d\u1ef1 ph\u00f2ng: l\u00e0 nh\u1eefng s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp do doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n v\u00e0 \u0111\u00e3 b\u00e1n ho\u1eb7c b\u00e0n giao trong n\u0103m \u0111\u01b0\u1ee3c doanh nghi\u1ec7p cam k\u1ebft b\u1ea3o h\u00e0nh t\u1ea1i h\u1ee3p \u0111\u1ed3ng ho\u1eb7c c\u00e1c v\u0103n b\u1ea3n quy \u0111\u1ecbnh kh\u00e1c.<\/span>
\n2. Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp d\u1ef1 ph\u00f2ng: <\/span>
\nDoanh nghi\u1ec7p d\u1ef1 ki\u1ebfn m\u1ee9c t\u1ed5n th\u1ea5t tr\u00edch b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp \u0111\u00e3 ti\u00eau th\u1ee5 trong n\u0103m v\u00e0 ti\u1ebfn h\u00e0nh l\u1eadp d\u1ef1 ph\u00f2ng cho t\u1eebng lo\u1ea1i s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp c\u00f3 cam k\u1ebft b\u1ea3o h\u00e0nh. T\u1ed5ng m\u1ee9c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh c\u1ee7a c\u00e1c s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp theo quy \u0111\u1ecbnh \u0111\u00e3 cam k\u1ebft v\u1edbi kh\u00e1ch h\u00e0ng nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 5% t\u1ed5ng doanh thu ti\u00eau th\u1ee5 \u0111\u1ed1i v\u1edbi c\u00e1c s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a v\u00e0 kh\u00f4ng qu\u00e1 5% tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp.<\/span>
\nSau khi l\u1eadp d\u1ef1 ph\u00f2ng cho t\u1eebng lo\u1ea1i s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp doanh nghi\u1ec7p t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 kho\u1ea3n d\u1ef1 ph\u00f2ng v\u00e0o b\u1ea3ng k\u00ea chi ti\u1ebft. B\u1ea3ng k\u00ea chi ti\u1ebft l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 h\u1ea1ch to\u00e1n:<\/span>
\n– \u0110\u1ed1i v\u1edbi d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a khi tr\u00edch l\u1eadp h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng.<\/span>
\n– \u0110\u1ed1i v\u1edbi d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp khi tr\u00edch l\u1eadp h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/span>
\n3. X\u1eed l\u00fd kho\u1ea3n d\u1ef1 ph\u00f2ng:<\/span>
\nT\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp d\u1ef1 ph\u00f2ng n\u1ebfu s\u1ed1 th\u1ef1c chi b\u1ea3o h\u00e0nh l\u1edbn h\u01a1n s\u1ed1 \u0111\u00e3 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng th\u00ec ph\u1ea7n ch\u00eanh l\u1ec7ch thi\u1ebfu \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng. N\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh ph\u1ea3i tr\u00edch l\u1eadp b\u1eb1ng s\u1ed1 d\u01b0 c\u1ee7a kho\u1ea3n d\u1ef1 ph\u00f2ng, th\u00ec doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i tr\u00edch l\u1eadp kho\u1ea3n d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh;<\/span>
\nN\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh ph\u1ea3i tr\u00edch l\u1eadp cao h\u01a1n s\u1ed1 d\u01b0 c\u1ee7a kho\u1ea3n d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh, th\u00ec doanh nghi\u1ec7p tr\u00edch th\u00eam v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng \u0111\u1ed1i v\u1edbi d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a ho\u1eb7c chi ph\u00ed s\u1ea3n xu\u1ea5t chung \u0111\u1ed1i v\u1edbi d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp c\u1ee7a doanh nghi\u1ec7p ph\u1ea7n ch\u00eanh l\u1ec7ch n\u00e0y.<\/span>
\nN\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u00edch l\u1eadp th\u1ea5p h\u01a1n s\u1ed1 d\u01b0 c\u1ee7a kho\u1ea3n d\u1ef1 ph\u00f2ng, th\u00ec doanh nghi\u1ec7p ho\u00e0n nh\u1eadp ph\u1ea7n ch\u00eanh l\u1ec7ch:<\/span>
\n– \u0110\u1ed1i v\u1edbi d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a ghi gi\u1ea3m chi ph\u00ed b\u00e1n h\u00e0ng.<\/span>
\n– \u0110\u1ed1i v\u1edbi d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp h\u1ea1ch to\u00e1n v\u00e0o thu nh\u1eadp kh\u00e1c.<\/span>
\nH\u1ebft th\u1eddi h\u1ea1n b\u1ea3o h\u00e0nh, n\u1ebfu kh\u00f4ng ph\u1ea3i chi b\u1ea3o h\u00e0nh ho\u1eb7c kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft s\u1ed1 ti\u1ec1n d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp, s\u1ed1 d\u01b0 c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp theo nguy\u00ean t\u1eafc tr\u00ean.<\/span><\/p>\n

Ph\u1ea7n 3.<\/strong><\/span>
\nT\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 8.<\/strong> Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c sau 45 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u00fd v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng vi\u1ec7c tr\u00edch l\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng c\u1ee7a doanh nghi\u1ec7p t\u1eeb n\u0103m 2009, thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1 13\/2006\/TT-BTC ng\u00e0y 27\/2\/2006 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, t\u1ed5n th\u1ea5t c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, n\u1ee3 kh\u00f3 \u0111\u00f2i v\u00e0 b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp t\u1ea1i doanh nghi\u1ec7p v\u00e0 c\u00e1c v\u0103n b\u1ea3n kh\u00e1c quy \u0111\u1ecbnh v\u1ec1 tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng tr\u00e1i v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n2. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc \u0111\u1ec1 ngh\u1ecb ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u s\u1eeda \u0111\u1ed5i, b\u1ed5 sung.<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0KT. B\u1ed8 TR\u01af\u1edeNG<\/strong><\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0TH\u1ee8 TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

N\u01a1i nh\u1eadn:<\/strong><\/em> <\/span>
\n– Th\u1ee7 t\u01b0\u1edbng, c\u00e1c ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;<\/span>
\n– VPTW v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;<\/span>
\n– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<\/span>
\n– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc; \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Tr\u1ea7n V\u0103n Hi\u1ebfu<\/strong>\u00a0<\/span>
\n– V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7;<\/span>
\n– Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
\n– T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
\n– Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;<\/span>
\n– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;<\/span>
\n– C\u01a1 quan TW c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<\/span>
\n– UBND, S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c thu\u1ebf, Kho b\u1ea1c c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;<\/span>
\n– Website Ch\u00ednh ph\u1ee7; C\u00f4ng b\u00e1o;<\/span>
\n– VP BC\u0110 TW v\u1ec1 ph\u00f2ng, ch\u1ed1ng tham nh\u0169ng;<\/span>
\n– C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);<\/span>
\n– C\u00e1c T\u1eadp \u0111o\u00e0n kinh t\u1ebf nh\u00e0 n\u01b0\u1edbc; c\u00e1c T\u1ed5ng c\u00f4ng ty Nh\u00e0 n\u01b0\u1edbc; VCCI; H\u1ed9i K\u1ebf to\u00e1n v\u00e0 Ki\u1ec3m to\u00e1n VN; H\u1ed9i Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 VN;<\/span>
\n– C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh; <\/span>
\n– Website B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
\n– L\u01b0u: VT, C\u1ee5c TCDN.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u Th\u00f4ng t\u01b0 228\/2009\/TT-BTC H\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho…t\u1ea1i doanh nghi\u1ec7p<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2759,2760,1438],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11908"}],"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=11908"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11908\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11908"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11908"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}