{"id":12558,"date":"2015-09-07T02:00:51","date_gmt":"2015-09-07T02:00:51","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=12558"},"modified":"2015-09-07T02:49:59","modified_gmt":"2015-09-07T02:49:59","slug":"chuan-muc-ke-toan-so-19-hop-dong-bao-hiem","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=12558","title":{"rendered":"Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 19 – H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m"},"content":{"rendered":"

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

H\u1ec6 TH\u1ed0NG <\/strong><\/span>
\nCHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N VI\u1ec6T NAM<\/strong><\/span>
\nCHU\u1ea8N M\u1ef0C S\u1ed0 19 H\u1ee2P \u0110\u1ed2NG B\u1ea2O HI\u1ec2M<\/strong><\/span>
\n(Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 100\/Q\u0110-BTC<\/em><\/span>
\nng\u00e0y 28\/12\/2005 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/span>
\nQUY \u0110\u1ecaNH CHUNG<\/strong><\/span><\/p>\n

01. M\u1ee5c \u0111\u00edch c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y l\u00e0 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1c nguy\u00ean t\u1eafc, ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e1nh gi\u00e1 v\u00e0 ghi nh\u1eadn c\u00e1c y\u1ebfu t\u1ed1 c\u1ee7a h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, g\u1ed3m: <\/span>
\na) Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m trong c\u00e1c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m;<\/span>
\nb) Tr\u00ecnh b\u00e0y v\u00e0 gi\u1ea3i th\u00edch s\u1ed1 li\u1ec7u trong c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m ph\u00e1t sinh t\u1eeb h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m. <\/span>
\n02. Chu\u1ea9n m\u1ef1c n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/span>
\na) K\u1ebf to\u00e1n h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m (bao g\u1ed3m c\u1ea3 h\u1ee3p \u0111\u1ed3ng nh\u1eadn t\u00e1i v\u00e0 nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o <\/span>
\nhi\u1ec3m);<\/span>
\nb) C\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m l\u00e0 c\u00f3 ph\u1ea7n kh\u00f4ng \u0111\u1ea3m b\u1ea3o g\u1eafn li\u1ec1n v\u1edbi H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m do doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m ph\u00e1t h\u00e0nh <\/span>
\n03. Chu\u1ea9n m\u1ef1c n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng cho k\u1ebf to\u00e1n c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, nh\u01b0: K\u1ebf to\u00e1n t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh do c\u00e1c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m s\u1edf h\u1eefu v\u00e0 k\u1ebf to\u00e1n c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 t\u00e0i ch\u00ednh do c\u00e1c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m ph\u00e1t h\u00e0nh nh\u01b0ng kh\u00f4ng g\u1eafn li\u1ec1n v\u1edbi h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/span>
\n04. Chu\u1ea9n m\u1ef1c n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/span>
\na) Gi\u1ea5y b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1;<\/span>
\nb) T\u00e0i s\u1ea3n v\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/span>
\nc) C\u00e1c quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 mang t\u00ednh h\u1ee3p \u0111\u1ed3ng li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1eed d\u1ee5ng ho\u1eb7c quy\u1ec1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong t\u01b0\u01a1ng lai m\u1ed9t kho\u1ea3n phi t\u00e0i ch\u00ednh (V\u00ed d\u1ee5: Ph\u00ed \u0111\u0103ng k\u00fd, ph\u00ed b\u1ea3n quy\u1ec1n, ti\u1ec1n chi tr\u1ea3 h\u1ee3p \u0111\u1ed3ng ph\u00e1t sinh \u0111\u1ed9t xu\u1ea5t v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng t\u1ef1 kh\u00e1c), c\u0169ng nh\u01b0 \u0111\u1ea3m b\u1ea3o gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a b\u00ean thu\u00ea trong m\u1ed9t h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh (quy \u0111\u1ecbnh t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 06 \u2013 “Thu\u00ea t\u00e0i s\u1ea3n”; Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 14 \u2013 “Doanh thu v\u00e0 thu nh\u1eadp kh\u00e1c” v\u00e0 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 04 \u2013 “TSC\u0110 v\u00f4 h\u00ecnh”);<\/span>
\nd) C\u00e1c cam k\u1ebft b\u1ea3o l\u00e3nh t\u00e0i ch\u00ednh do doanh nghi\u1ec7p cam k\u1ebft th\u1ef1c hi\u1ec7n ho\u1eb7c gi\u1eef l\u1ea1i \u0111\u1ec3 chuy\u1ec3n giao cho m\u1ed9t b\u00ean kh\u00e1c v\u1ec1 t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh ho\u1eb7c c\u00f4ng c\u1ee5 n\u1ee3 t\u00e0i ch\u00ednh thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n “C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh” (C\u00e1c cam k\u1ebft t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c nh\u01b0: C\u00e1c b\u1ea3o \u0111\u1ea3m t\u00e0i ch\u00ednh, th\u01b0 t\u00edn d\u1ee5ng);<\/span>
\ne) C\u00e1c kho\u1ea3n ph\u1ea3i thu hay ph\u1ea3i tr\u1ea3 ti\u1ec1m t\u00e0ng trong ho\u1ea1t \u0111\u1ed9ng h\u1ee3p nh\u1ea5t kinh doanh (quy \u0111\u1ecbnh t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 11 – H\u1ee3p nh\u1ea5t kinh doanh);<\/span>
\nf) C\u00e1c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m g\u1ed1c m\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m l\u00e0 b\u00ean mua b\u1ea3o hi\u1ec3m. <\/span>
\n05. C\u00e1c thu\u1eadt ng\u1eef trong chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/span>
\nDoanh nghi\u1ec7p b\u1ea3o hi\u1ec3m: L\u00e0 b\u00ean tham gia v\u00e0o m\u1ed9t h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m, c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i tr\u1ea3 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng cho ch\u1ee7 h\u1ee3p \u0111\u1ed3ng theo quy \u0111\u1ecbnh c\u1ee7a h\u1ee3p \u0111\u1ed3ng trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 ki\u1ec7n \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m x\u1ea3y ra.<\/span>
\nH\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m: L\u00e0 m\u1ed9t h\u1ee3p \u0111\u1ed3ng m\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m tho\u1ea3 thu\u1eadn m\u1ed9t kho\u1ea3n ti\u1ec1n (g\u1ecdi l\u00e0 ph\u00ed b\u1ea3o hi\u1ec3m) v\u00e0 ch\u1ea5p nh\u1eadn r\u1ee7i ro b\u1ea3o hi\u1ec3m tr\u1ecdng y\u1ebfu t\u1eeb kh\u00e1ch h\u00e0ng (ch\u1ee7 h\u1ee3p \u0111\u1ed3ng) b\u1eb1ng c\u00e1c tho\u1ea3 thu\u1eadn b\u1ed3i th\u01b0\u1eddng cho ch\u1ee7 h\u1ee3p \u0111\u1ed3ng n\u1ebfu c\u00f3 s\u1ef1 ki\u1ec7n x\u1ea3y ra trong t\u01b0\u01a1ng lai g\u00e2y t\u1ed5n th\u1ea5t t\u1edbi ch\u1ee7 h\u1ee3p \u0111\u1ed3ng.<\/span>
\nH\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m g\u1ed1c: L\u00e0 h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m do doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m k\u00fd tr\u1ef1c ti\u1ebfp v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua b\u1ea3o hi\u1ec3m m\u00e0 kh\u00f4ng ph\u1ea3i l\u00e0 h\u1ee3p \u0111\u1ed3ng t\u00e1i b\u1ea3o hi\u1ec3m.<\/span>
\nCh\u1ee7 h\u1ee3p \u0111\u1ed3ng: L\u00e0 b\u00ean c\u00f3 quy\u1ec1n \u0111\u01b0\u1ee3c nh\u1eadn kho\u1ea3n b\u1ed3i th\u01b0\u1eddng theo quy \u0111\u1ecbnh t\u1ea1i h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m trong tr\u01b0\u1eddng h\u1ee3p m\u1ed9t s\u1ef1 ki\u1ec7n \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m x\u1ea3y ra.<\/span>
\nH\u1ee3p \u0111\u1ed3ng t\u00e1i b\u1ea3o hi\u1ec3m: L\u00e0 h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m do doanh nghi\u1ec7p nh\u1eadn t\u00e1i b\u1ea3o hi\u1ec3m ph\u00e1t h\u00e0nh \u0111\u1ec3 b\u1ed3i th\u01b0\u1eddng cho doanh nghi\u1ec7p nh\u01b0\u1ee3ng t\u00e1i \u0111\u1ed1i v\u1edbi nh\u1eefng t\u1ed5n th\u1ea5t c\u1ee7a m\u1ed9t hay nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m do doanh nghi\u1ec7p nh\u01b0\u1ee3ng t\u00e1i ph\u00e1t h\u00e0nh.<\/span>
\nDoanh nghi\u1ec7p nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m: L\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m g\u1ed1c chuy\u1ec3n giao r\u1ee7i ro b\u1eb1ng h\u00ecnh th\u1ee9c t\u00e1i b\u1ea3o hi\u1ec3m.<\/span>
\nR\u1ee7i ro b\u1ea3o hi\u1ec3m: L\u00e0 nh\u1eefng r\u1ee7i ro ngo\u00e0i r\u1ee7i ro t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c chuy\u1ec3n t\u1eeb ch\u1ee7 h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m sang doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m.<\/span>
\nKho\u1ea3n n\u1ee3 b\u1ea3o hi\u1ec3m: L\u00e0 c\u00e1c ngh\u0129a v\u1ee5 thu\u1ea7n theo h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m.<\/span>
\nT\u00e0i s\u1ea3n b\u1ea3o hi\u1ec3m: L\u00e0 gi\u00e1 tr\u1ecb quy\u1ec1n thu\u1ea7n theo h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m.<\/span>
\nKho\u1ea3n \u0111\u1eb7t c\u1ecdc: L\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a h\u1ee3p \u0111\u1ed3ng nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n l\u00e0 c\u00f4ng c\u1ee5 ph\u00e1i sinh theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n “C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh” v\u00e0 s\u1ebd thu\u1ed9c ph\u1ea1m vi c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n “C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh” n\u1ebfu n\u00f3 l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 ri\u00eang bi\u1ec7t. <\/span>
\nC\u00e1c nh\u00e2n t\u1ed1 \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o: L\u00e0 ngh\u0129a v\u1ee5 ph\u1ea3i tr\u1ea3 c\u00e1c l\u1ee3i \u00edch \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o, \u0111\u00e3 ghi trong n\u1ed9i dung h\u1ee3p \u0111\u1ed3ng.<\/span>
\nC\u00e1c l\u1ee3i \u00edch \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o: L\u00e0 c\u00e1c kho\u1ea3n thanh to\u00e1n ho\u1eb7c c\u00e1c l\u1ee3i \u00edch kh\u00e1c m\u00e0 ch\u1ee7 h\u1ee3p \u0111\u1ed3ng hay nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ed9t c\u00e1ch v\u00f4 \u0111i\u1ec1u ki\u1ec7n m\u00e0 theo h\u1ee3p \u0111\u1ed3ng kh\u00f4ng n\u1eb1m trong quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m.<\/span>
\nT\u00e0i s\u1ea3n t\u00e1i b\u1ea3o hi\u1ec3m: L\u00e0 quy\u1ec1n thu\u1ea7n theo h\u1ee3p \u0111\u1ed3ng c\u1ee7a nh\u00e0 nh\u01b0\u1ee3ng t\u00e1i trong h\u1ee3p \u0111\u1ed3ng t\u00e1i b\u1ea3o hi\u1ec3m. <\/span>
\nPh\u1ea7n kh\u00f4ng \u0111\u1ea3m b\u1ea3o: L\u00e0 m\u1ed9t quy\u1ec1n d\u1ef1a tr\u00ean h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 nh\u1eadn m\u1ed9t s\u1ed1 c\u00e1c l\u1ee3i \u00edch nh\u01b0 m\u1ed9t ph\u1ea7n b\u1ed5 sung cho c\u00e1c l\u1ee3i \u00edch \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o:<\/span>
\na) C\u00e1c l\u1ee3i \u00edch n\u00e0y ph\u1ea3i l\u00e0 m\u1ed9t ph\u1ea7n \u0111\u00e1ng k\u1ec3 c\u1ee7a to\u00e0n b\u1ed9 l\u1ee3i \u00edch tho\u1ea3 thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng;<\/span>
\nb) Gi\u00e1 tr\u1ecb v\u00e0 th\u1eddi \u0111i\u1ec3m nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c l\u1ee3i \u00edch n\u00e0y theo h\u1ee3p \u0111\u1ed3ng tu\u1ef3 thu\u1ed9c v\u00e0o \u00fd mu\u1ed1n c\u1ee7a b\u00ean ph\u00e1t h\u00e0nh; v\u00e0<\/span>
\nc) C\u00e1c l\u1ee3i \u00edch theo h\u1ee3p \u0111\u1ed3ng n\u00e0y d\u1ef1a tr\u00ean:<\/span>
\n(i) M\u1ee9c \u0111\u1ed9 hi\u1ec7u qu\u1ea3 c\u1ee7a m\u1ed9t nh\u00f3m c\u00e1c h\u1ee3p \u0111\u1ed3ng c\u1ee5 th\u1ec3 ho\u1eb7c c\u1ee7a m\u1ed9t lo\u1ea1i h\u1ee3p \u0111\u1ed3ng c\u1ee5 th\u1ec3;<\/span>
\n(ii) L\u00e3i t\u1eeb nh\u1eefng kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00e3 ho\u1eb7c ch\u01b0a th\u1ef1c hi\u1ec7n t\u1eeb m\u1ed9t nh\u00f3m t\u00e0i s\u1ea3n c\u1ee5 th\u1ec3 do b\u00ean ph\u00e1t h\u00e0nh s\u1edf h\u1eefu; ho\u1eb7c<\/span>
\n(iii) L\u1ee3i nhu\u1eadn hay s\u1ed1 thua l\u1ed7 c\u1ee7a m\u1ed9t c\u00f4ng ty, m\u1ed9t qu\u1ef9 hay b\u1ea5t k\u1ef3 m\u1ed9t \u0111\u01a1n v\u1ecb n\u00e0o kh\u00e1c ph\u00e1t h\u00e0nh h\u1ee3p \u0111\u1ed3ng.<\/span>
\nC\u00f4ng khai: L\u00e0 vi\u1ec7c h\u1ea1ch to\u00e1n v\u00e0 c\u00f3 th\u1ec3 cung c\u1ea5p th\u00f4ng tin v\u1ec1 c\u00e1c b\u1ed9 ph\u1eadn c\u1ee7a m\u1ed9t h\u1ee3p \u0111\u1ed3ng n\u1ebfu ch\u00fang l\u00e0 nh\u1eefng h\u1ee3p \u0111\u1ed3ng ri\u00eang r\u1ebd.<\/span>
\nGi\u00e1 tr\u1ecb h\u1ee3p l\u00fd: L\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c trao \u0111\u1ed5i, ho\u1eb7c m\u1ed9t kho\u1ea3n n\u1ee3 \u0111\u01b0\u1ee3c thanh to\u00e1n gi\u1eefa c\u00e1c b\u00ean c\u00f3 \u0111\u1ea7y \u0111\u1ee7 hi\u1ec3u bi\u1ebft trong s\u1ef1 trao \u0111\u1ed5i ngang gi\u00e1.<\/span>
\nR\u1ee7i ro t\u00e0i ch\u00ednh: L\u00e0 r\u1ee7i ro x\u1ea3y ra khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i trong t\u01b0\u01a1ng lai c\u1ee7a m\u1ed9t hay c\u00e1c y\u1ebfu t\u1ed1 nh\u01b0: L\u00e3i su\u1ea5t, gi\u00e1 c\u1ee7a c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh, gi\u00e1 h\u00e0ng ho\u00e1, t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i, ch\u1ec9 s\u1ed1 gi\u00e1 c\u1ea3, t\u1ef7 su\u1ea5t t\u00edn d\u1ee5ng, ch\u1ec9 s\u1ed1 t\u00edn d\u1ee5ng ho\u1eb7c c\u00e1c bi\u1ebfn s\u1ed1 kh\u00e1c, k\u1ec3 c\u1ea3 c\u00e1c bi\u1ebfn s\u1ed1 phi t\u00e0i ch\u00ednh m\u00e0 c\u00e1c bi\u1ebfn s\u1ed1 n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng. <\/span>
\nC\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh: L\u00e0 m\u1ed9t h\u1ee3p \u0111\u1ed3ng trong \u0111\u00f3 m\u1ed9t doanh nghi\u1ec7p trong h\u1ee3p \u0111\u1ed3ng t\u1ea1o ra m\u1ed9t t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh, \u0111\u1ed3ng th\u1eddi m\u1ed9t doanh nghi\u1ec7p kh\u00e1c trong h\u1ee3p \u0111\u1ed3ng l\u1ea1i t\u1ea1o ra m\u1ed9t kho\u1ea3n n\u1ee3 t\u00e0i ch\u00ednh hay m\u1ed9t c\u00f4ng c\u1ee5 v\u1ed1n t\u1ef1 c\u00f3.<\/span>
\nC\u00f4ng c\u1ee5 ph\u00e1i sinh: L\u00e0 c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh m\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a n\u00f3 thay \u0111\u1ed5i do c\u00f3 s\u1ef1 thay \u0111\u1ed5i c\u1ee7a m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng c\u01a1 s\u1edf, \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y kh\u00f4ng \u0111\u00f2i h\u1ecfi hay ch\u1ec9 \u0111\u00f2i h\u1ecfi m\u1ed9t kho\u1ea3n \u0111\u1ea7u t\u01b0 r\u00f2ng ban \u0111\u1ea7u r\u1ea5t nh\u1ecf so v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng kh\u00e1c, v\u00e0 s\u1ebd \u0111\u01b0\u1ee3c thanh to\u00e1n v\u00e0o m\u1ed9t th\u1eddi \u0111i\u1ec3m trong t\u01b0\u01a1ng lai.<\/span>
\nC\u00e1c s\u1ef1 ki\u1ec7n \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m: L\u00e0 nh\u1eefng s\u1ef1 ki\u1ec7n c\u00f3 th\u1ec3 x\u1ea3y ra r\u1ee7i ro trong t\u01b0\u01a1ng lai \u0111\u01b0\u1ee3c ghi trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/span>
\nKi\u1ec3m tra t\u00ednh \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a kho\u1ea3n n\u1ee3: L\u00e0 vi\u1ec7c \u0111\u00e1nh gi\u00e1 nh\u1eb1m x\u00e1c \u0111\u1ecbnh xem gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a m\u1ed9t kho\u1ea3n n\u1ee3 b\u1ea3o hi\u1ec3m c\u00f3 c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c t\u0103ng l\u00ean hay kh\u00f4ng (ho\u1eb7c gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a nh\u1eefng chi ph\u00ed khai th\u00e1c ch\u1edd ph\u00e2n b\u1ed5 ho\u1eb7c nh\u1eefng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u00f3 li\u00ean quan c\u00f3 c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c gi\u1ea3m \u0111i hay kh\u00f4ng) d\u1ef1a tr\u00ean vi\u1ec7c xem x\u00e9t c\u00e1c d\u00f2ng ti\u1ec1n trong t\u01b0\u01a1ng lai.<\/span><\/p>\n

N\u1ed8I DUNG CHU\u1ea8N M\u1ef0C<\/strong><\/span><\/p>\n

C\u00f4ng c\u1ee5 ph\u00e1i sinh <\/span>
\n06. Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n “C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh” quy \u0111\u1ecbnh c\u00e1c doanh nghi\u1ec7p ph\u1ea3i t\u00e1ch v\u00e0 x\u00e1c \u0111\u1ecbnh c\u00f4ng c\u1ee5 ph\u00e1i sinh t\u1eeb h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m g\u1ed1c theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd, v\u00e0 ghi nh\u1eadn nh\u1eefng kho\u1ea3n ch\u00eanh l\u1ec7ch do thay \u0111\u1ed5i gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd v\u00e0o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh n\u0103m t\u00e0i ch\u00ednh. Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n “C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh” \u00e1p d\u1ee5ng cho c\u00e1c c\u00f4ng c\u1ee5 ph\u00e1i sinh g\u1eafn li\u1ec1n v\u1edbi m\u1ed9t h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m c\u1ee5 th\u1ec3, tr\u1eeb khi ch\u00ednh c\u00f4ng c\u1ee5 ph\u00e1i sinh n\u00e0y l\u00e0 m\u1ed9t h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m. <\/span>
\n07. Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n “C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh” quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 l\u00e0: Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m kh\u00f4ng c\u1ea7n ph\u1ea3i t\u00e1ch c\u00f4ng c\u1ee5 ph\u00e1i sinh t\u1eeb h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m g\u1ed1c v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a gi\u00e1 ho\u00e0n l\u1ea1i khi b\u00ean mua b\u1ea3o hi\u1ec3m ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m (\u0111\u00e2y l\u00e0 kho\u1ea3n c\u1ed1 \u0111\u1ecbnh ho\u1eb7c l\u00e0 kho\u1ea3n c\u1ed1 \u0111\u1ecbnh g\u1ed9p v\u1edbi m\u1ed9t kho\u1ea3n l\u00e3i n\u00e0o \u0111\u00f3), th\u1eadm ch\u00ed gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a kho\u1ea3n n\u1ee3 b\u1ea3o hi\u1ec3m kh\u00e1c v\u1edbi gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a n\u00f3. Tuy nhi\u00ean, chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n “C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh” \u00e1p d\u1ee5ng cho quy\u1ec1n ch\u1ecdn v\u00e0 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m n\u1ebfu nh\u1eadn gi\u00e1 tr\u1ecb ho\u00e0n l\u1ea1i g\u1eafn li\u1ec1n trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m v\u00e0 gi\u00e1 tr\u1ecb ho\u00e0n l\u1ea1i n\u00e0y dao \u0111\u1ed9ng theo s\u1ef1 thay \u0111\u1ed5i c\u1ee7a bi\u1ebfn s\u1ed1 t\u00e0i ch\u00ednh (V\u00ed d\u1ee5: Ch\u1ec9 s\u1ed1 ch\u1ee9ng kho\u00e1n, gi\u00e1 c\u1ea3 h\u00e0ng ho\u00e1 hay ch\u1ec9 s\u1ed1 gi\u00e1 c\u1ea3), ho\u1eb7c do s\u1ef1 thay \u0111\u1ed5i c\u1ee7a bi\u1ebfn s\u1ed1 phi t\u00e0i ch\u00ednh m\u00e0 kh\u00f4ng ph\u1ea3i do b\u1ea5t k\u1ef3 m\u1ed9t b\u00ean n\u00e0o trong h\u1ee3p \u0111\u1ed3ng. Quy \u0111\u1ecbnh n\u00e0y c\u0169ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi kh\u1ea3 n\u0103ng th\u1ef1c hi\u1ec7n quy\u1ec1n ch\u1ecdn ho\u1eb7c quy\u1ec1n ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng do s\u1ef1 thay \u0111\u1ed5i c\u1ee7a c\u00e1c bi\u1ebfn s\u1ed1 tr\u00ean (V\u00ed d\u1ee5: Quy\u1ec1n ch\u1ecdn b\u00e1n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c n\u1ebfu c\u00f3 m\u1ed9t ch\u1ec9 s\u1ed1 ch\u1ee9ng kho\u00e1n \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ed9t m\u1ee9c \u0111\u1ed9 c\u1ee5 th\u1ec3 n\u00e0o \u0111\u00f3).<\/span>
\n08. \u0110o\u1ea1n 07 c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi quy\u1ec1n ch\u1ea5m d\u1ee9t m\u1ed9t c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh c\u00f3 \u0111\u1eb7c \u0111i\u1ec3m kh\u00f4ng \u0111\u1ea3m b\u1ea3o.<\/span>
\nC\u00f4ng khai kho\u1ea3n ti\u1ec1n \u0111\u1eb7t c\u1ecdc<\/span>
\n09. M\u1ed9t s\u1ed1 h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m bao g\u1ed3m c\u1ea3 ph\u1ea7n b\u1ea3o hi\u1ec3m v\u00e0 ph\u1ea7n \u0111\u1eb7t c\u1ecdc, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ef1a ch\u1ecdn c\u00f4ng khai hay kh\u00f4ng c\u00f4ng khai kho\u1ea3n ti\u1ec1n \u0111\u1eb7t c\u1ecdc theo quy \u0111\u1ecbnh sau: <\/span>
\n a) Kho\u1ea3n ti\u1ec1n \u0111\u1eb7t c\u1ecdc ph\u1ea3i c\u00f4ng khai n\u1ebfu tho\u1ea3 m\u00e3n c\u1ea3 hai \u0111i\u1ec1u ki\u1ec7n sau:<\/span>
\n(i) Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh ri\u00eang r\u1ebd \u0111\u01b0\u1ee3c kho\u1ea3n ti\u1ec1n \u0111\u1eb7t c\u1ecdc bao g\u1ed3m b\u1ea5t k\u1ef3 quy\u1ec1n ch\u1ea5m d\u1ee9t n\u00e0o \u0111i k\u00e8m v\u00e0 kh\u00f4ng x\u00e9t \u0111\u1ebfn ph\u1ea7n b\u1ea3o hi\u1ec3m;<\/span>
\n(ii) Ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m kh\u00f4ng y\u00eau c\u1ea7u ph\u1ea3i ghi nh\u1eadn t\u1ea5t c\u1ea3 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 ph\u00e1t sinh t\u1eeb kho\u1ea3n ti\u1ec1n \u0111\u1eb7t c\u1ecdc n\u00e0y nh\u01b0 v\u00ed d\u1ee5 t\u1ea1i \u0111o\u1ea1n 10.<\/span>
\nb) Kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f4ng khai trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c kho\u1ea3n ti\u1ec1n \u0111\u1eb7t c\u1ecdc m\u1ed9t c\u00e1ch ri\u00eang r\u1ebd nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m (a\/i) nh\u01b0ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m ph\u1ea3i ghi nh\u1eadn t\u1ea5t c\u1ea3 c\u00e1c quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 ph\u00e1t sinh t\u1eeb kho\u1ea3n ti\u1ec1n \u0111\u1eb7t c\u1ecdc, kh\u00f4ng t\u00ednh \u0111\u1ebfn c\u01a1 s\u1edf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh to\u00e1n nh\u1eefng quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 \u0111\u00f3.<\/span>
\nc) Kh\u00f4ng ph\u1ea3i c\u00f4ng khai trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c kho\u1ea3n ti\u1ec1n \u0111\u1eb7t c\u1ecdc m\u1ed9t c\u00e1ch ri\u00eang r\u1ebd nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m (a\/i).<\/span>
\n10. V\u00ed d\u1ee5 tr\u01b0\u1eddng h\u1ee3p c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m kh\u00f4ng y\u00eau c\u1ea7u ph\u1ea3i ghi nh\u1eadn t\u1ea5t c\u1ea3 ngh\u0129a v\u1ee5 ph\u00e1t sinh t\u1eeb kho\u1ea3n ti\u1ec1n \u0111\u1eb7t c\u1ecdc:<\/span>
\nDoanh nghi\u1ec7p nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m nh\u1eadn kho\u1ea3n ti\u1ec1n \u0111\u1eb7t c\u1ecdc \u0111\u1ec3 thanh to\u00e1n t\u1ed5n th\u1ea5t trong t\u01b0\u01a1ng lai t\u1eeb c\u00e1c doanh nghi\u1ec7p nh\u1eadn t\u00e1i b\u1ea3o hi\u1ec3m nh\u01b0ng theo h\u1ee3p \u0111\u1ed3ng th\u00ec doanh nghi\u1ec7p nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m ho\u00e0n tr\u1ea3 kho\u1ea3n ti\u1ec1n \u0111\u1eb7t c\u1ecdc n\u00e0y trong nh\u1eefng n\u0103m t\u1edbi. N\u1ebfu ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p nh\u01b0\u1ee3ng t\u00e1i cho ph\u00e9p h\u1ecd ghi nh\u1eadn kho\u1ea3n \u0111\u1eb7t c\u1ecdc n\u00e0y l\u00e0 thu nh\u1eadp, m\u00e0 kh\u00f4ng ghi nh\u1eadn l\u00e0 kho\u1ea3n ph\u1ea3i tr\u1ea3 th\u00ec b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f4ng khai.<\/span>
\n11. \u0110\u1ec3 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m ph\u1ea3i \u00e1p d\u1ee5ng:<\/span>
\n a) Chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u1ed1i v\u1edbi ph\u1ea7n b\u1ea3o hi\u1ec3m;<\/span>
\nb) Chu\u1ea9n m\u1ef1c “C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh” \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n \u0111\u1eb7t c\u1ecdc.<\/span>
\n\u0110\u00e1nh gi\u00e1 v\u00e0 ghi nh\u1eadn<\/span>
\n\u00c1p d\u1ee5ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n<\/span>
\n12. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m ph\u1ea3i \u00e1p d\u1ee5ng c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n: <\/span>
\na) Kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp v\u00e0 ghi nh\u1eadn kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u1ec3 b\u1ed3i th\u01b0\u1eddng trong t\u01b0\u01a1ng lai, n\u1ebfu c\u00e1c y\u00eau c\u1ea7u \u0111\u00f2i b\u1ed3i th\u01b0\u1eddng ph\u00e1t sinh t\u1eeb c\u00e1c h\u1ee3p \u0111\u1ed3ng n\u00e0y kh\u00f4ng t\u1ed3n t\u1ea1i t\u1ea1i th\u1eddi \u0111i\u1ec3m kho\u00e1 s\u1ed5 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (V\u00ed d\u1ee5: D\u1ef1 ph\u00f2ng dao \u0111\u1ed9ng l\u1edbn hay d\u1ef1 ph\u00f2ng \u0111\u1ea3m b\u1ea3o c\u00e2n \u0111\u1ed1i);<\/span>
\nb) Ph\u1ea3i ki\u1ec3m tra t\u00ednh \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 quy \u0111\u1ecbnh trong \u0111o\u1ea1n 13-17.<\/span>
\nc) Xo\u00e1 b\u1ecf m\u1ed9t kho\u1ea3n n\u1ee3 b\u1ea3o hi\u1ec3m (ho\u1eb7c m\u1ed9t ph\u1ea7n c\u1ee7a kho\u1ea3n n\u1ee3 b\u1ea3o hi\u1ec3m) ra kh\u1ecfi B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n khi n\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c thanh to\u00e1n, \u0111\u01b0\u1ee3c hu\u1ef7 b\u1ecf hay h\u1ebft h\u1ea1n.<\/span>
\nd) Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb:<\/span>
\n(i) C\u00e1c t\u00e0i s\u1ea3n t\u00e1i b\u1ea3o hi\u1ec3m v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 b\u1ea3o hi\u1ec3m li\u00ean quan; ho\u1eb7c<\/span>
\n(ii) Thu nh\u1eadp hay chi ph\u00ed c\u1ee7a nh\u1eefng h\u1ee3p \u0111\u1ed3ng t\u00e1i b\u1ea3o hi\u1ec3m v\u1edbi c\u00e1c chi ph\u00ed hay thu nh\u1eadp c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m li\u00ean quan;<\/span>
\n\u0111) C\u1ea7n ph\u1ea3i xem x\u00e9t, \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 gi\u1ea3m gi\u00e1 c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n t\u00e1i b\u1ea3o hi\u1ec3m nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 18.<\/span>
\nKi\u1ec3m tra t\u00ednh \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 b\u1ea3o hi\u1ec3m<\/span>
\n13. T\u1ea1i th\u1eddi \u0111i\u1ec3m kho\u00e1 s\u1ed5 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m ph\u1ea3i \u0111\u00e1nh gi\u00e1 vi\u1ec7c ghi nh\u1eadn c\u00e1c kho\u1ea3n n\u1ee3 b\u1ea3o hi\u1ec3m \u0111\u00e3 \u0111\u1ea7y \u0111\u1ee7 hay ch\u01b0a, b\u1eb1ng c\u00e1ch \u01b0\u1edbc t\u00ednh gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a c\u00e1c lu\u1ed3ng ti\u1ec1n ph\u00e1t sinh trong t\u01b0\u01a1ng lai theo quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m. N\u1ebfu \u0111\u00e1nh gi\u00e1 \u0111\u00f3 cho th\u1ea5y gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a nh\u1eefng kho\u1ea3n n\u1ee3 b\u1ea3o hi\u1ec3m (sau khi tr\u1eeb \u0111i nh\u1eefng chi ph\u00ed khai th\u00e1c ch\u1edd ph\u00e2n b\u1ed5 v\u00e0 c\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u00f3 li\u00ean quan nh\u01b0 quy \u0111\u1ecbnh trong \u0111o\u1ea1n 27 v\u00e0 28) l\u00e0 kh\u00f4ng \u0111\u1ee7 so v\u1edbi c\u00e1c lu\u1ed3ng ti\u1ec1n \u01b0\u1edbc t\u00ednh trong t\u01b0\u01a1ng lai, th\u00ec to\u00e0n b\u1ed9 s\u1ed1 thi\u1ebfu h\u1ee5t n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span>
\n14. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m ph\u1ea3i ki\u1ec3m tra t\u00ednh \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 b\u1ea3o hi\u1ec3m xem c\u00f3 tho\u1ea3 m\u00e3n nh\u1eefng y\u00eau c\u1ea7u t\u1ed1i thi\u1ec3u d\u01b0\u1edbi \u0111\u00e2y hay kh\u00f4ng: <\/span>
\na) Ki\u1ec3m tra, xem x\u00e9t c\u00e1c \u01b0\u1edbc t\u00ednh hi\u1ec7n t\u1ea1i c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c lu\u1ed3ng ti\u1ec1n theo h\u1ee3p \u0111\u1ed3ng v\u00e0 c\u00e1c lu\u1ed3ng ti\u1ec1n c\u00f3 li\u00ean quan (c\u00e1c chi ph\u00ed gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i) c\u0169ng nh\u01b0 c\u00e1c lu\u1ed3ng ti\u1ec1n ph\u00e1t sinh t\u1eeb nh\u1eefng quy\u1ec1n l\u1ef1a ch\u1ecdn v\u00e0 \u0111\u1ea3m b\u1ea3o \u0111i k\u00e8m.<\/span>
\nb) N\u1ebfu qua ki\u1ec3m tra cho th\u1ea5y vi\u1ec7c t\u00ednh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 l\u00e0 kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 th\u00ec to\u00e0n b\u1ed9 s\u1ed1 thi\u1ebfu h\u1ee5t n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span>
\nKhi l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh n\u1ed9p cho c\u01a1 quan qu\u1ea3n l\u00fd b\u1ea3o hi\u1ec3m (B\u1ed9 T\u00e0i ch\u00ednh), c\u00e1c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m ph\u1ea3i tu\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi chi ph\u00ed khai th\u00e1c.<\/span>
\n15. Tr\u01b0\u1eddng h\u1ee3p ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m kh\u00f4ng quy \u0111\u1ecbnh ph\u1ea3i ki\u1ec3m tra t\u00ednh \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a kho\u1ea3n n\u1ee3 xem c\u00f3 tho\u1ea3 m\u00e3n nh\u1eefng y\u00eau c\u1ea7u t\u1ed1i thi\u1ec3u trong \u0111o\u1ea1n 14 hay kh\u00f4ng, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m ph\u1ea3i:<\/span>
\na) X\u00e1c \u0111\u1ecbnh kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 b\u1ea3o hi\u1ec3m t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a:<\/span>
\n(i) Nh\u1eefng chi ph\u00ed khai th\u00e1c c\u00f3 li\u00ean quan ch\u1edd ph\u00e2n b\u1ed5; v\u00e0<\/span>
\n(ii) B\u1ea5t k\u00ec m\u1ed9t t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh n\u00e0o c\u00f3 li\u00ean quan nh\u01b0 c\u00e1c t\u00e0i s\u1ea3n c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb h\u1ee3p nh\u1ea5t doanh nghi\u1ec7p hay chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 27 v\u00e0 28. Tuy nhi\u00ean, c\u00e1c t\u00e0i s\u1ea3n t\u00e1i b\u1ea3o hi\u1ec3m li\u00ean quan kh\u00f4ng \u0111\u01b0\u1ee3c xem x\u00e9t v\u00ec ch\u00fang \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n m\u1ed9t c\u00e1ch ri\u00eang r\u1ebd nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 18.<\/span>
\nb) X\u00e1c \u0111\u1ecbnh xem s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c n\u00eau trong \u0111o\u1ea1n (a) c\u00f3 th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a n\u00f3 hay kh\u00f4ng, n\u1ebfu c\u00e1c kho\u1ea3n n\u1ee3 b\u1ea3o hi\u1ec3m t\u01b0\u01a1ng \u1ee9ng thu\u1ed9c ph\u1ea1m vi c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n “C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng, t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng”. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh ch\u00eanh l\u1ec7ch nh\u1ecf h\u01a1n, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m s\u1ebd ph\u1ea3i ghi nh\u1eadn to\u00e0n b\u1ed9 kho\u1ea3n ch\u00eanh l\u1ec7ch \u0111\u00f3 v\u00e0o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 ghi gi\u1ea3m gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a nh\u1eefng chi ph\u00ed khai th\u00e1c h\u1ee3p \u0111\u1ed3ng ch\u1edd ph\u00e2n b\u1ed5 ho\u1eb7c c\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u00f3 li\u00ean quan ho\u1eb7c ghi t\u0103ng gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a nh\u1eefng kho\u1ea3n n\u1ee3 b\u1ea3o hi\u1ec3m t\u01b0\u01a1ng \u1ee9ng.<\/span>
\n16. N\u1ebfu vi\u1ec7c ki\u1ec3m tra t\u00ednh \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a kho\u1ea3n n\u1ee3 b\u1ea3o hi\u1ec3m tho\u1ea3 m\u00e3n \u0111\u01b0\u1ee3c nh\u1eefng y\u00eau c\u1ea7u t\u1ed1i thi\u1ec3u quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 14 th\u00ec vi\u1ec7c ki\u1ec3m tra s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u1edf m\u1ee9c \u0111\u1ed9 t\u1ed5ng th\u1ec3. Ng\u01b0\u1ee3c l\u1ea1i n\u1ebfu vi\u1ec7c ki\u1ec3m tra t\u00ednh \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a kho\u1ea3n n\u1ee3 b\u1ea3o hi\u1ec3m kh\u00f4ng tho\u1ea3 m\u00e3n nh\u1eefng y\u00eau c\u1ea7u t\u1ed1i thi\u1ec3u, th\u00ec c\u00e1ch t\u00ednh trong \u0111o\u1ea1n 15 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u1edf m\u1ee9c \u0111\u1ed9 c\u1ee7a t\u1eebng nh\u00f3m h\u1ee3p \u0111\u1ed3ng c\u00f3 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro t\u01b0\u01a1ng t\u1ef1 v\u00e0 coi nh\u01b0 m\u1ed9t nh\u00f3m danh m\u1ee5c \u0111\u01a1n l\u1ebb. <\/span>
\n17. S\u1ed1 li\u1ec7u t\u00ednh \u0111\u01b0\u1ee3c theo quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 15(b) (V\u00ed d\u1ee5: K\u1ebft qu\u1ea3 c\u1ee7a vi\u1ec7c \u00e1p d\u1ee5ng Chu\u1ea9n m\u1ef1c “C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng, t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng”) s\u1ebd ph\u1ea3n \u1ea3nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn \u0111\u1ea7u t\u01b0 trong t\u01b0\u01a1ng lai nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 24 – 26 khi s\u1ed1 li\u1ec7u t\u00ednh \u0111\u01b0\u1ee3c theo quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 15(a) c\u0169ng ph\u1ea3n \u00e1nh nh\u1eefng t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn \u0111\u00f3.<\/span>
\nS\u1ef1 gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n t\u00e1i b\u1ea3o hi\u1ec3m<\/span>
\n18. N\u1ebfu nh\u01b0 c\u00e1c t\u00e0i s\u1ea3n t\u00e1i b\u1ea3o hi\u1ec3m c\u1ee7a doanh nghi\u1ec7p nh\u01b0\u1ee3ng t\u00e1i b\u1ecb gi\u1ea3m gi\u00e1 tr\u1ecb th\u00ec c\u00f3 th\u1ec3 gi\u1ea3m gi\u00e1 tr\u1ecb ghi s\u1ed5 m\u1ed9t c\u00e1ch th\u00edch h\u1ee3p v\u00e0 ghi nh\u1eadn s\u1ef1 gi\u1ea3m gi\u00e1 tr\u1ecb trong b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh. M\u1ed9t t\u00e0i s\u1ea3n t\u00e1i b\u1ea3o hi\u1ec3m b\u1ecb gi\u1ea3m gi\u00e1 tr\u1ecb khi:<\/span>
\na) C\u00f3 b\u1eb1ng ch\u1ee9ng ch\u1eafc ch\u1eafn l\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a m\u1ed9t s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau khi ghi nh\u1eadn t\u00e0i s\u1ea3n t\u00e1i b\u1ea3o hi\u1ec3m, theo \u0111\u00f3 doanh nghi\u1ec7p nh\u01b0\u1ee3ng t\u00e1i c\u00f3 th\u1ec3 kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c to\u00e0n b\u1ed9 s\u1ed1 ph\u1ea3i thu theo \u0111i\u1ec1u kho\u1ea3n c\u1ee7a h\u1ee3p \u0111\u1ed3ng t\u00e1i b\u1ea3o hi\u1ec3m;<\/span>
\nb) C\u00f3 th\u1ec3 \u0111o l\u01b0\u1eddng \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady nh\u1eefng \u1ea3nh h\u01b0\u1edfng c\u1ee7a s\u1ef1 ki\u1ec7n \u0111\u00f3 \u0111\u1ed1i v\u1edbi s\u1ed1 ph\u1ea3i thu c\u1ee7a doanh nghi\u1ec7p nh\u01b0\u1ee3ng t\u00e1i t\u1eeb doanh nghi\u1ec7p nh\u1eadn t\u00e1i.<\/span>
\nNh\u1eefng thay \u0111\u1ed5i trong ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n <\/span>
\n19. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m c\u00f3 th\u1ec3 thay \u0111\u1ed5i c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m khi v\u00e0 ch\u1ec9 khi nh\u1eefng thay \u0111\u1ed5i n\u00e0y l\u00e0m cho c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u1edf n\u00ean th\u00edch h\u1ee3p h\u01a1n \u0111\u1ed1i v\u1edbi y\u00eau c\u1ea7u ra quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o m\u00e0 kh\u00f4ng l\u00e0m gi\u1ea3m \u0111\u1ed9 tin c\u1eady ho\u1eb7c t\u0103ng \u0111\u1ed9 tin c\u1eady m\u00e0 kh\u00f4ng gi\u1ea3m t\u00ednh th\u00edch h\u1ee3p \u0111\u1ed1i v\u1edbi nh\u1eefng y\u00eau c\u1ea7u n\u00e0y. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 tin c\u1eady v\u00e0 th\u00edch h\u1ee3p d\u1ef1a tr\u00ean nh\u1eefng ti\u00eau chu\u1ea9n trong Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 29 \u2013 “Thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n v\u00e0 c\u00e1c sai s\u00f3t”.<\/span>
\n20. \u0110\u1ec3 l\u00fd gi\u1ea3i cho vi\u1ec7c thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m, Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m ph\u1ea3i ch\u1ee9ng minh \u0111\u01b0\u1ee3c nh\u1eefng thay \u0111\u1ed5i n\u00e0y s\u1ebd l\u00e0m cho c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi c\u00e1c quy \u0111\u1ecbnh trong Chu\u1ea9n m\u1ef1c s\u1ed1 29, nh\u01b0ng nh\u1eefng thay \u0111\u1ed5i n\u00e0y kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i ho\u00e0n to\u00e0n tu\u00e2n theo nh\u1eefng quy \u0111\u1ecbnh \u0111\u00f3, c\u1ee5 th\u1ec3 c\u00e1c n\u1ed9i dung sau: <\/span>
\na) L\u00e3i su\u1ea5t th\u1ecb tr\u01b0\u1eddng hi\u1ec7n h\u00e0nh (\u0111o\u1ea1n 21);<\/span>
\nb) Ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh (\u0111o\u1ea1n 22);<\/span>
\nc) Th\u1eadn tr\u1ecdng (\u0111o\u1ea1n 23);<\/span>
\nd) T\u1ef7 su\u1ea5t \u0111\u1ea7u t\u01b0 trong t\u01b0\u01a1ng lai (\u0111o\u1ea1n 24 – 26).<\/span>
\nL\u00e3i su\u1ea5t th\u1ecb tr\u01b0\u1eddng hi\u1ec7n h\u00e0nh<\/span>
\n21. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c ph\u00e9p, nh\u01b0ng kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i thay \u0111\u1ed5i c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u1ec3 t\u00ednh l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 b\u1ea3o hi\u1ec3m theo l\u00e3i su\u1ea5t th\u1ecb tr\u01b0\u1eddng hi\u1ec7n h\u00e0nh v\u00e0 ghi nh\u1eadn nh\u1eefng thay \u0111\u1ed5i c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 \u0111\u00f3 trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh. T\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3, h\u1ecd c\u0169ng c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n m\u00e0 c\u00f3 y\u00eau c\u1ea7u c\u00e1c \u01b0\u1edbc t\u00ednh hi\u1ec7n t\u1ea1i v\u00e0 c\u00e1c gi\u1ea3 \u0111\u1ecbnh kh\u00e1c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n n\u1ee3 b\u1ea3o hi\u1ec3m theo c\u00f4ng th\u1ee9c \u0111\u00e3 \u0111\u1ecbnh s\u1eb5n. Kh\u00f4ng \u00e1p d\u1ee5ng c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n n\u00e0y m\u1ed9t c\u00e1ch nh\u1ea5t qu\u00e1n cho t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 t\u01b0\u01a1ng t\u1ef1 kh\u00e1c v\u00ec Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 29 \u0111\u00e3 c\u00f3 h\u01b0\u1edbng d\u1eabn kh\u00e1c cho c\u00e1c kho\u1ea3n n\u1ee3 n\u00e0y. N\u1ebfu nh\u01b0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m l\u1ef1a ch\u1ecdn c\u00e1ch x\u00e1c \u0111\u1ecbnh n\u1ee3 b\u1ea3o hi\u1ec3m theo c\u00e1ch n\u00e0y, h\u1ecd s\u1ebd ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng l\u00e3i su\u1ea5t th\u1ecb tr\u01b0\u1eddng hi\u1ec7n h\u00e0nh (n\u1ebfu c\u00f3 th\u1ec3 v\u00e0 c\u00e1c \u01b0\u1edbc t\u00ednh, gi\u1ea3 \u0111\u1ecbnh hi\u1ec7n h\u00e0nh kh\u00e1c – n\u1ebfu c\u00f3) m\u1ed9t c\u00e1ch nh\u1ea5t qu\u00e1n trong t\u1ea5t c\u1ea3 c\u00e1c k\u1ef3 b\u00e1o c\u00e1o v\u00e0 cho t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 n\u00e0y cho t\u1edbi khi ch\u00fang \u0111\u01b0\u1ee3c thanh to\u00e1n.<\/span>
\nTi\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh<\/span>
\n22. N\u1ebfu s\u1ef1 thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n kh\u00f4ng tho\u1ea3 m\u00e3n c\u00e1c quy \u0111\u1ecbnh n\u00eau t\u1ea1i \u0111o\u1ea1n 19, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh nh\u01b0<\/span>
\na) X\u00e1c \u0111\u1ecbnh kho\u1ea3n n\u1ee3 b\u1ea3o hi\u1ec3m tr\u00ean c\u01a1 s\u1edf kh\u00f4ng chi\u1ebft kh\u1ea5u.<\/span>
\nb) X\u00e1c \u0111\u1ecbnh c\u00e1c quy\u1ec1n theo h\u1ee3p \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ph\u00ed qu\u1ea3n l\u00fd \u0111\u1ea7u t\u01b0 trong t\u01b0\u01a1ng lai v\u1edbi gi\u00e1 tr\u1ecb v\u01b0\u1ee3t qu\u00e1 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a ch\u00fang, nh\u01b0 nh\u1eefng gi\u00e1 tr\u1ecb n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n b\u1eb1ng c\u00e1ch so s\u00e1nh v\u1edbi m\u1ee9c ph\u00ed c\u1ee7a c\u00e1c doanh nghi\u1ec7p cung c\u1ea5p nh\u1eefng d\u1ecbch v\u1ee5 t\u01b0\u01a1ng t\u1ef1 tr\u00ean th\u1ecb tr\u01b0\u1eddng. H\u1ea7u nh\u01b0 ch\u1eafc ch\u1eafn r\u1eb1ng nh\u1eefng gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i th\u1eddi \u0111i\u1ec3m ban \u0111\u1ea7u s\u1ebd b\u1eb1ng v\u1edbi c\u00e1c chi ph\u00ed g\u1ed1c, ch\u1ec9 tr\u1eeb khi c\u00e1c kho\u1ea3n ph\u00ed qu\u1ea3n l\u00fd \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n trong t\u01b0\u01a1ng lai v\u00e0 c\u00e1c chi ph\u00ed c\u00f3 li\u00ean quan kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi nh\u1eefng chi ph\u00ed t\u01b0\u01a1ng t\u1ef1 tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span>
\nc) S\u1eed d\u1ee5ng c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t cho c\u00e1c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m (c\u00e1c chi ph\u00ed khai th\u00e1c ch\u1edd ph\u00e2n b\u1ed5 v\u00e0 c\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u00f3 li\u00ean quan) c\u1ee7a c\u00e1c c\u00f4ng ty con, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong \u0111o\u1ea1n 21. N\u1ebfu c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n n\u00e0y kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m ph\u1ea3i thay \u0111\u1ed5i c\u00e1c ch\u00ednh s\u00e1ch n\u00e0y n\u1ebfu nh\u01b0 s\u1ef1 thay \u0111\u1ed5i \u0111\u00f3 kh\u00f4ng l\u00e0m c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n thay \u0111\u1ed5i nhi\u1ec1u h\u01a1n v\u00e0 v\u1eabn tho\u1ea3 m\u00e3n c\u00e1c y\u00eau c\u1ea7u kh\u00e1c trong chu\u1ea9n m\u1ef1c n\u00e0y.<\/span>
\nTh\u1eadn tr\u1ecdng<\/span>
\n23. Tr\u01b0\u1eddng h\u1ee3p \u0111ang \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc k\u1ebf to\u00e1n th\u1eadn tr\u1ecdng, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i thay \u0111\u1ed5i c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m \u0111\u1ec3 l\u00e0m gi\u1ea3m s\u1ef1 th\u1eadn tr\u1ecdng \u0111\u00f3. Tuy nhi\u00ean n\u1ebfu doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111\u00e3 v\u00e0 \u0111ang \u00e1p d\u1ee5ng c\u00e1c ch\u00ednh s\u00e1ch \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m v\u1edbi m\u1ed9t m\u1ee9c \u0111\u1ed9 th\u1eadn tr\u1ecdng v\u1eeba \u0111\u1ee7 th\u00ec kh\u00f4ng c\u1ea7n thi\u1ebft ph\u1ea3i t\u0103ng th\u00eam m\u1ee9c \u0111\u1ed9 th\u1eadn tr\u1ecdng n\u00e0y.<\/span>
\nT\u1ef7 su\u1ea5t \u0111\u1ea7u t\u01b0 trong t\u01b0\u01a1ng lai<\/span>
\n24. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i thay \u0111\u1ed5i c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n cho c\u00e1c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m \u0111\u1ec3 t\u00ednh to\u00e1n l\u1ea1i t\u1ef7 su\u1ea5t \u0111\u1ea7u t\u01b0 trong t\u01b0\u01a1ng lai. Tuy nhi\u00ean c\u00f3 m\u1ed9t gi\u1ea3 \u0111\u1ecbnh l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m c\u00f3 th\u1ec3 s\u1ebd gi\u1ea3m \u0111\u1ed9 h\u1ee3p l\u00fd v\u00e0 tin c\u1eady n\u1ebfu nh\u01b0 h\u1ecd s\u1eed d\u1ee5ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u1ef7 su\u1ea5t \u0111\u1ea7u t\u01b0 trong t\u01b0\u01a1ng lai nh\u1eb1m t\u00ednh to\u00e1n c\u00e1c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m, tr\u1eeb khi nh\u1eefng t\u1ef7 su\u1ea5t \u0111\u00f3 ph\u1ea3n \u00e1nh kho\u1ea3n ph\u1ea3i thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng. <\/span>
\nV\u00ed d\u1ee5 v\u1ec1 c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh nh\u1eefng t\u1ef7 su\u1ea5t \u0111\u1ea7u t\u01b0 trong t\u01b0\u01a1ng lai:<\/span>
\na) S\u1eed d\u1ee5ng t\u1ef7 l\u1ec7 chi\u1ebft kh\u1ea5u ph\u1ea3n \u1ea3nh ti\u1ec1n l\u00e3i \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh tr\u00ean t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m; ho\u1eb7c<\/span>
\nb) \u0110\u01b0a ra d\u1ef1 ki\u1ebfn m\u1ee9c ho\u00e0n v\u1ed1n tr\u00ean c\u00e1c t\u00e0i s\u1ea3n n\u00e0y v\u1edbi m\u1ed9t t\u1ef7 l\u1ec7 ho\u00e0n v\u1ed1n \u01b0\u1edbc t\u00ednh, chi\u1ebft kh\u1ea5u c\u00e1c kho\u1ea3n ho\u00e0n v\u1ed1n d\u1ef1 ki\u1ebfn \u0111\u00f3 b\u1eb1ng c\u00e1c t\u1ef7 l\u1ec7 kh\u00e1c nhau v\u00e0 bao g\u1ed3m c\u1ea3 nh\u1eefng k\u1ebft qu\u1ea3 t\u00ednh to\u00e1n n\u1ee3 b\u1ea3o hi\u1ec3m.<\/span>
\n25. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m c\u00f3 th\u1ec3 kh\u1eafc ph\u1ee5c gi\u1ea3 \u0111\u1ecbnh n\u00eau \u1edf \u0111o\u1ea1n 24 ch\u1ec9 khi c\u00e1c s\u1ef1 thay \u0111\u1ed5i kh\u00e1c trong ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n v\u1edbi m\u1ee9c t\u0103ng t\u00ednh h\u1ee3p l\u00fd v\u00e0 \u0111\u1ed9 tin c\u1eady c\u1ee7a c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u1edbn h\u01a1n m\u1ee9c gi\u1ea3m t\u00ednh h\u1ee3p l\u00fd v\u00e0 \u0111\u1ed9 tin c\u1eady g\u00e2y ra b\u1edfi t\u1ef7 su\u1ea5t \u0111\u1ea7u t\u01b0 t\u01b0\u01a1ng lai. <\/span>
\nV\u00ed d\u1ee5: C\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n hi\u1ec7n t\u1ea1i c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m bao h\u00e0m c\u00e1c gi\u1ea3 \u0111\u1ecbnh qu\u00e1 th\u1eadn tr\u1ecdng \u0111\u01b0\u1ee3c \u0111\u1eb7t ra t\u1ea1i th\u1eddi \u0111i\u1ec3m ban \u0111\u1ea7u v\u00e0 m\u1ed9t t\u1ef7 l\u1ec7 chi\u1ebft kh\u1ea5u theo qui \u0111\u1ecbnh m\u00e0 kh\u00f4ng c\u1ea7n tham kh\u1ea3o th\u1ef1c tr\u1ea1ng th\u1ecb tr\u01b0\u1eddng, b\u1ecf qua m\u1ed9t s\u1ed1 quy\u1ec1n ch\u1ecdn c\u0169ng nh\u01b0 b\u1ea3o \u0111\u1ea3m \u0111i k\u00e8m. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m c\u00f3 th\u1ec3 l\u00e0m cho b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u1edf l\u00ean h\u1ee3p l\u00fd h\u01a1n m\u00e0 kh\u00f4ng l\u00e0m gi\u1ea3m \u0111\u1ed9 tin c\u1eady b\u1eb1ng c\u00e1ch chuy\u1ec3n sang m\u1ed9t s\u1ed1 thay \u0111\u1ed5i, c\u00f3 s\u1ef1 ch\u00fa \u00fd h\u01a1n cho m\u1ee5c \u0111\u00edch \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng m\u1ed9t c\u00e1ch r\u1ed9ng r\u00e3i h\u01a1n, li\u00ean quan \u0111\u1ebfn:<\/span>
\na) C\u00e1c \u01b0\u1edbc t\u00ednh v\u00e0 gi\u1ea3 \u0111\u1ecbnh hi\u1ec7n h\u00e0nh;<\/span>
\nb) S\u1ef1 \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p l\u00fd (nh\u01b0ng kh\u00f4ng qu\u00e1 th\u1eadn tr\u1ecdng) \u0111\u1ec3 ph\u1ea3n \u00e1nh r\u1ee7i ro v\u00e0 t\u00ednh kh\u00f4ng ch\u1eafc ch\u1eafn;<\/span>
\nc) Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ph\u1ea3n \u00e1nh c\u1ea3 gi\u00e1 tr\u1ecb th\u1ef1c v\u00e0 gi\u00e1 tr\u1ecb th\u1eddi gian c\u1ee7a quy\u1ec1n l\u1ef1a ch\u1ecdn v\u00e0 \u0111\u1ea3m b\u1ea3o \u0111\u00ednh k\u00e8m; <\/span>
\nd) T\u1ef7 l\u1ec7 chi\u1ebft kh\u1ea5u th\u1ecb tr\u01b0\u1eddng hi\u1ec7n h\u00e0nh, th\u1eadm ch\u00ed t\u1ef7 l\u1ec7 chi\u1ebft kh\u1ea5u \u0111\u00f3 ph\u1ea3n \u00e1nh t\u1ef7 l\u1ec7 l\u00e3i \u01b0\u1edbc t\u00ednh tr\u00ean t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m.<\/span>
\n26. Trong m\u1ed9t s\u1ed1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh to\u00e1n, t\u1ef7 l\u1ec7 chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a kho\u1ea3n l\u1ee3i nhu\u1eadn trong t\u01b0\u01a1ng lai. Kho\u1ea3n l\u1ee3i nhu\u1eadn n\u00e0y \u0111\u01b0\u1ee3c quy v\u1ec1 t\u1eebng giai \u0111o\u1ea1n kh\u00e1c nhau theo m\u1ed9t c\u00f4ng th\u1ee9c. Trong nh\u1eefng ph\u01b0\u01a1ng ph\u00e1p \u0111\u00f3, c\u00f3 ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 chi\u1ebft kh\u1ea5u t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn vi\u1ec7c t\u00ednh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 m\u1ed9t c\u00e1ch gi\u00e1n ti\u1ebfp. C\u1ee5 th\u1ec3 ph\u01b0\u01a1ng ph\u00e1p s\u1eed d\u1ee5ng t\u1ef7 l\u1ec7 chi\u1ebft kh\u1ea5u kh\u00f4ng h\u1ee3p l\u00fd c\u00f3 th\u1ec3 c\u00f3 nh\u1eefng t\u00e1c \u0111\u1ed9ng nh\u1ea5t \u0111\u1ecbnh ho\u1eb7c l\u00e0 kh\u00f4ng c\u00f3 t\u00e1c \u0111\u1ed9ng g\u00ec \u0111\u1ed1i v\u1edbi vi\u1ec7c t\u00ednh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 t\u1ea1i th\u1eddi \u0111i\u1ec3m ban \u0111\u1ea7u. Tuy nhi\u00ean, trong nh\u1eefng ph\u01b0\u01a1ng ph\u00e1p kh\u00e1c, t\u1ef7 l\u1ec7 chi\u1ebft kh\u1ea5u x\u00e1c \u0111\u1ecbnh vi\u1ec7c t\u00ednh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 m\u1ed9t c\u00e1ch tr\u1ef1c ti\u1ebfp, th\u00ec vi\u1ec7c s\u1eed d\u1ee5ng t\u1ef7 l\u1ec7 chi\u1ebft kh\u1ea5u d\u1ef1a tr\u00ean t\u00e0i s\u1ea3n c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 h\u01a1n, n\u00ean h\u1ea7u nh\u01b0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m s\u1ebd kh\u00f4ng th\u1ec3 kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c gi\u1ea3 \u0111\u1ecbnh n\u00eau trong \u0111o\u1ea1n 24.<\/span>
\nC\u00e1c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m thu \u0111\u01b0\u1ee3c t\u1eeb h\u1ee3p nh\u1ea5t kinh doanh hay chuy\u1ec3n giao c\u00f3 t\u00ednh mua l\u1ea1i h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m<\/span>
\n27. Theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 11- “H\u1ee3p nh\u1ea5t kinh doanh”, trong ng\u00e0y h\u1ee3p nh\u1ea5t doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m c\u00f3 th\u1ec3 t\u00ednh to\u00e1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u00e1c kho\u1ea3n n\u1ee3 b\u1ea3o hi\u1ec3m \u01b0\u1edbc t\u00ednh v\u00e0 c\u00e1c t\u00e0i s\u1ea3n b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c thu nh\u1eadn trong h\u1ee3p nh\u1ea5t kinh doanh. Tuy nhi\u00ean, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c ph\u00e9p nh\u01b0ng kh\u00f4ng b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng c\u00e1ch tr\u00ecnh b\u00e0y \u0111\u1ec3 t\u00e1ch bi\u1ec7t gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m thu nh\u1eadn \u0111\u01b0\u1ee3c th\u00e0nh 2 ph\u1ea7n:<\/span>
\na) N\u1ee3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb d\u1ef1a tr\u00ean c\u01a1 s\u1edf c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m m\u00e0 h\u1ecd ph\u00e1t h\u00e0nh; v\u00e0<\/span>
\nb) T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u1ea1i di\u1ec7n cho s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa:<\/span>
\ni) Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u00e1c quy\u1ec1n b\u1ea3o hi\u1ec3m trong h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c thu nh\u1eadn v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 b\u1ea3o hi\u1ec3m \u01b0\u1edbc t\u00ednh;<\/span>
\n ii) Gi\u00e1 tr\u1ecb kho\u1ea3n n\u1ee3 n\u00eau t\u1ea1i \u0111i\u1ec3m a.<\/span>
\nSau \u0111\u00f3 vi\u1ec7c t\u00ednh to\u00e1n t\u00e0i s\u1ea3n n\u00e0y s\u1ebd ph\u1ea3i nh\u1ea5t qu\u00e1n v\u1edbi t\u00ednh to\u00e1n c\u1ee7a kho\u1ea3n n\u1ee3 b\u1ea3o hi\u1ec3m c\u00f3 li\u00ean quan.<\/span>
\n28. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m c\u00f3 th\u1ec3 d\u00f9ng ph\u01b0\u01a1ng th\u1ee9c tr\u00ecnh b\u00e0y chi ti\u1ebft h\u01a1n nh\u01b0 \u0111\u00e3 m\u00f4 t\u1ea3 trong \u0111o\u1ea1n 27.<\/span>
\n29. C\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 27, 28 kh\u00f4ng thu\u1ed9c ph\u1ea1m vi c\u1ee7a Chu\u1ea9n m\u1ef1c “T\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n” v\u00e0 Chu\u1ea9n m\u1ef1c “T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh”. Tuy nhi\u00ean, Chu\u1ea9n m\u1ef1c “T\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n” v\u00e0 Chu\u1ea9n m\u1ef1c “T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh” \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c kh\u00e1ch h\u00e0ng li\u00ean quan \u0111\u1ebfn c\u00e1c h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai m\u00e0 c\u00e1c quy\u1ec1n ho\u1eb7c ngh\u0129a v\u1ee5 b\u1ea3o hi\u1ec3m trong h\u1ee3p \u0111\u1ed3ng kh\u00f4ng hi\u1ec7n h\u1eefu t\u1ea1i ng\u00e0y h\u1ee3p nh\u1ea5t kinh doanh ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m. <\/span>
\nPh\u1ea7n kh\u00f4ng \u0111\u1ea3m b\u1ea3o <\/span>
\nPh\u1ea7n kh\u00f4ng \u0111\u1ea3m b\u1ea3o trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m<\/span>
\n30. M\u1ed9t s\u1ed1 h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m c\u00f3 ph\u1ea7n \u0111\u1ea3m b\u1ea3o v\u00e0 ph\u1ea7n kh\u00f4ng \u0111\u1ea3m b\u1ea3o. \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng n\u00e0y doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u00e1p d\u1ee5ng quy \u0111\u1ecbnh sau: <\/span>
\n a) C\u00f3 th\u1ec3, nh\u01b0ng kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang ph\u1ea7n \u0111\u1ea3m b\u1ea3o v\u00e0 ph\u1ea7n kh\u00f4ng \u0111\u1ea3m b\u1ea3o. N\u1ebfu doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m kh\u00f4ng ghi nh\u1eadn m\u1ed9t c\u00e1ch ri\u00eang r\u1ebd, th\u00ec c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh to\u00e0n b\u1ed9 h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u01b0 m\u1ed9t kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3. N\u1ebfu doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m ph\u00e2n lo\u1ea1i m\u1ed9t c\u00e1ch ri\u00eang r\u1ebd, th\u00ec c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u1ea7n c\u00f3 \u0111\u1ea3m b\u1ea3o nh\u01b0 m\u1ed9t kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3.<\/span>
\n b) Tr\u01b0\u1eddng h\u1ee3p ghi nh\u1eadn ri\u00eang r\u1ebd ph\u1ea7n kh\u00f4ng \u0111\u1ea3m b\u1ea3o v\u00e0 ph\u1ea7n c\u00f3 \u0111\u1ea3m b\u1ea3o, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m c\u00f3 th\u1ec3 ghi nh\u1eadn ph\u1ea7n kh\u00f4ng \u0111\u1ea3m b\u1ea3o l\u00e0 m\u1ed9t kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3, (ho\u1eb7c l\u00e0 m\u1ed9t ph\u1ea7n ri\u00eang bi\u1ec7t c\u1ee7a ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu). Chu\u1ea9n m\u1ef1c n\u00e0y kh\u00f4ng quy \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh ph\u1ea7n kh\u00f4ng \u0111\u1ea3m b\u1ea3o l\u00e0 m\u1ed9t kho\u1ea3n n\u1ee3 hay v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m c\u00f3 th\u1ec3 chia th\u00e0nh ph\u1ea7n thu\u1ed9c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ho\u1eb7c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 ph\u1ea3i \u00e1p d\u1ee5ng m\u1ed9t c\u00e1ch nh\u1ea5t qu\u00e1n, m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ph\u1ea7n n\u00e0y nh\u01b0 l\u00e0 m\u1ed9t ph\u1ea7n trung gian \u1edf gi\u1eefa n\u1ee3 ph\u1ea3i tr\u1ea3 ho\u1eb7c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/span>
\n c) C\u00f3 th\u1ec3 ghi nh\u1eadn t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n ph\u00ed b\u1ea3o hi\u1ec3m nh\u1eadn \u0111\u01b0\u1ee3c nh\u01b0 l\u00e0 doanh thu m\u00e0 kh\u00f4ng ph\u1ea3i t\u00e1ch ri\u00eang b\u1ea5t k\u1ef3 ph\u1ea7n n\u00e0o c\u00f3 li\u00ean quan \u0111\u1ebfn v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. K\u1ebft qu\u1ea3 c\u1ee7a s\u1ef1 thay \u0111\u1ed5i ph\u1ea7n c\u00f3 \u0111\u1ea3m b\u1ea3o v\u00e0 ph\u1ea7n kh\u00f4ng \u0111\u1ea3m b\u1ea3o khi \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh. N\u1ebfu m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 ph\u1ea7n kh\u00f4ng \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i trong v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, th\u00ec m\u1ed9t ph\u1ea7n c\u1ee7a l\u00e3i ho\u1eb7c l\u1ed7 s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh cho ph\u1ea7n kh\u00f4ng \u0111\u1ea3m b\u1ea3o (c\u0169ng gi\u1ed1ng c\u00e1ch t\u00ednh l\u1ee3i \u00edch c\u1ee7a c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1) th\u00ec c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng vi\u1ec7c ki\u1ec3m tra t\u00ednh \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111o\u1ea1n t\u1eeb 14 \u2013 17 cho to\u00e0n b\u1ed9 h\u1ee3p \u0111\u1ed3ng (Bao g\u1ed3m c\u1ea3 ph\u1ea7n c\u00f3 \u0111\u1ea3m b\u1ea3o v\u00e0 ph\u1ea7n kh\u00f4ng \u0111\u1ea3m b\u1ea3o). Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m kh\u00f4ng c\u1ea7n ph\u1ea3i x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb ph\u1ea7n c\u00f3 \u0111\u1ea3m b\u1ea3o do \u0111\u00e3 \u00e1p d\u1ee5ng Chu\u1ea9n m\u1ef1c “C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh”. <\/span>
\n b) N\u1ebfu doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m ph\u00e2n lo\u1ea1i m\u1ed9t ph\u1ea7n hay to\u00e0n b\u1ed9 ph\u1ea7n kh\u00f4ng \u0111\u1ea3m b\u1ea3o nh\u01b0 m\u1ed9t ph\u1ea7n ri\u00eang bi\u1ec7t c\u1ee7a v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu th\u00ec kho\u1ea3n n\u1ee3 \u0111\u01b0\u1ee3c ghi nh\u1eadn cho to\u00e0n b\u1ed9 h\u1ee3p \u0111\u1ed3ng kh\u00f4ng \u0111\u01b0\u1ee3c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m c\u00f3 th\u1ec3 ghi nh\u1eadn m\u1ed9t ph\u1ea7n c\u1ee7a l\u00e3i ho\u1eb7c l\u1ed7 quy cho b\u1ea5t k\u1ef3 m\u1ed9t ph\u1ea7n n\u00e0o c\u1ee7a v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu thu\u1ed9c ph\u1ea7n kh\u00f4ng \u0111\u1ea3m b\u1ea3o nh\u01b0 m\u1ed9t kho\u1ea3n ph\u00e2n ph\u1ed1i l\u00e3i ho\u1eb7c l\u1ed7 ch\u1ee9 kh\u00f4ng ph\u1ea3i thu nh\u1eadp hay chi ph\u00ed (quy \u0111\u1ecbnh t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 21 “Tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh”).<\/span>
\nd) C\u00f3 th\u1ec3 \u00e1p d\u1ee5ng Chu\u1ea9n m\u1ef1c “C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh”, n\u1ebfu trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m c\u00f3 c\u00f4ng c\u1ee5 ph\u00e1i sinh thu\u1ed9c ph\u1ea1m vi c\u1ee7a Chu\u1ea9n m\u1ef1c \u201cC\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh\u201d.<\/span>
\ne) C\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh cho nh\u1eefng h\u1ee3p \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi nh\u1eefng v\u1ea5n \u0111\u1ec1 kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong c\u00e1c \u0111o\u1ea1n 12 \u2013 18 v\u00e0 30 (a), 30 (d) tr\u1eeb khi doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m thay \u0111\u1ed5i c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111o\u1ea1n 19 \u2013 26.<\/span>
\nPh\u1ea7n kh\u00f4ng \u0111\u1ea3m b\u1ea3o trong c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh c\u1ee7a h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m<\/span>
\n31. C\u00e1c quy \u0111\u1ecbnh trong \u0111o\u1ea1n 30 c\u0169ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho m\u1ed9t c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh c\u00f3 ph\u1ea7n kh\u00f4ng \u0111\u1ea3m b\u1ea3o, ngo\u00e0i ra:<\/span>
\na) N\u1ebfu doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m ph\u00e2n lo\u1ea1i to\u00e0n b\u1ed9 ph\u1ea7n kh\u00f4ng \u0111\u1ea3m b\u1ea3o l\u00e0 m\u1ed9t kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3, h\u1ecd nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb c\u1ee7a ph\u1ea7n c\u00f3 \u0111\u1ea3m b\u1ea3o theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c “C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh”. Gi\u00e1 tr\u1ecb n\u00e0y bao g\u1ed3m gi\u00e1 tr\u1ecb c\u1ee7a quy\u1ec1n ch\u1ecdn c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u1ed1i v\u1edbi quy\u1ec1n ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng nh\u01b0ng kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i bao g\u1ed3m c\u1ea3 gi\u00e1 tr\u1ecb th\u1eddi gian n\u1ebfu nh\u01b0 \u0111\u00e3 mi\u1ec5n tr\u1eeb quy\u1ec1n ch\u1ecdn kh\u00f4ng ph\u1ea3i \u0111\u00e1nh gi\u00e1 theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd (Theo \u0111o\u1ea1n 08). Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m kh\u00f4ng ph\u1ea3i c\u00f4ng khai gi\u00e1 tr\u1ecb ph\u1ea7n c\u00f3 \u0111\u1ea3m b\u1ea3o theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c “C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh” v\u00e0 c\u0169ng kh\u00f4ng c\u1ea7n ph\u1ea3i tr\u00ecnh b\u00e0y kho\u1ea3n n\u00e0y m\u1ed9t c\u00e1ch ri\u00eang r\u1ebd. Ngo\u00e0i ra doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i x\u00e1c \u0111\u1ecbnh kho\u1ea3n n\u00e0y n\u1ebfu to\u00e0n b\u1ed9 kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn r\u00f5 r\u00e0ng. <\/span>
\n c) M\u1eb7c d\u00f9 nh\u1eefng h\u1ee3p \u0111\u1ed3ng n\u00e0y l\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh, song doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m c\u00f3 th\u1ec3 h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n thu ph\u00ed c\u1ee7a nh\u1eefng h\u1ee3p \u0111\u1ed3ng n\u00e0y v\u00e0o doanh thu v\u00e0 ghi nh\u1eadn ph\u1ea7n t\u0103ng l\u00ean \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 l\u00e0 chi ph\u00ed.<\/span>
\nTr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span>
\nGi\u1ea3i th\u00edch c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c ghi nh\u1eadn <\/span>
\n32. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m ph\u1ea3i tr\u00ecnh b\u00e0y r\u00f5 r\u00e0ng c\u00e1c th\u00f4ng tin gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng nh\u1eadn bi\u1ebft v\u00e0 gi\u1ea3i th\u00edch c\u00e1c s\u1ed1 li\u1ec7u ph\u00e1t sinh t\u1eeb c\u00e1c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span>
\n33. \u0110\u1ec3 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 32, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m ph\u1ea3i tr\u00ecnh b\u00e0y r\u00f5 r\u00e0ng:<\/span>
\na) C\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c t\u00e0i s\u1ea3n, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3, doanh thu v\u00e0 chi ph\u00ed c\u00f3 li\u00ean quan.<\/span>
\nb) T\u00e0i s\u1ea3n, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3, doanh thu v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c ghi nh\u1eadn (v\u00e0 c\u00e1c lu\u1ed3ng ti\u1ec1n n\u1ebfu B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 l\u1eadp theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp) ph\u00e1t sinh t\u1eeb c\u00e1c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m. Trong tr\u01b0\u1eddng h\u1ee3p nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y:<\/span>
\n(i) C\u00e1c kho\u1ea3n l\u00e3i hay l\u1ed7 \u0111\u01b0\u1ee3c ghi nh\u1eadn trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1eeb ho\u1ea1t \u0111\u1ed9ng nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m;<\/span>
\n(ii) N\u1ebfu doanh nghi\u1ec7p nh\u01b0\u1ee3ng t\u00e1i gi\u1eef l\u1ea1i v\u00e0 ph\u00e2n b\u1ed5 d\u1ea7n c\u00e1c kho\u1ea3n l\u00e3i hay l\u1ed7 ph\u00e1t sinh t\u1eeb nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m, th\u00ec ph\u1ea3i tr\u00ecnh b\u00e0y kho\u1ea3n ph\u00e2n b\u1ed5 trong k\u1ef3 v\u00e0 kho\u1ea3n ch\u1edd ph\u00e2n b\u1ed5 v\u00e0o \u0111\u1ea7u v\u00e0 cu\u1ed1i k\u1ef3.<\/span>
\nc) Quy tr\u00ecnh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nh\u1eefng gi\u1ea3 \u0111\u1ecbnh c\u00f3 \u1ea3nh h\u01b0\u1edfng l\u1edbn nh\u1ea5t \u0111\u1ed1i v\u1edbi vi\u1ec7c \u0111\u00e1nh gi\u00e1 c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c ghi nh\u1eadn nh\u01b0 \u0111\u00e3 n\u00eau trong \u0111o\u1ea1n (33\/b). Tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ec3, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m n\u00ean tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u li\u00ean quan \u0111\u1ebfn c\u00e1c gi\u1ea3 \u0111\u1ecbnh n\u00e0y.<\/span>
\nd) \u1ea2nh h\u01b0\u1edfng c\u1ee7a nh\u1eefng thay \u0111\u1ed5i trong c\u00e1c gi\u1ea3 \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 c\u00e1c t\u00e0i s\u1ea3n b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 b\u1ea3o hi\u1ec3m, tr\u00ecnh b\u00e0y ri\u00eang nh\u1eefng \u1ea3nh h\u01b0\u1edfng c\u1ee7a t\u1eebng s\u1ef1 thay \u0111\u1ed5i m\u00e0 c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu l\u00ean c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span>
\ne) \u0110\u1ed1i chi\u1ebfu c\u00e1c thay \u0111\u1ed5i c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 b\u1ea3o hi\u1ec3m, c\u00e1c t\u00e0i s\u1ea3n li\u00ean quan \u0111\u1ebfn t\u00e1i b\u1ea3o hi\u1ec3m, v\u00e0 c\u00e1c chi ph\u00ed khai th\u00e1c c\u00f3 li\u00ean quan ch\u1edd ph\u00e2n b\u1ed5 (n\u1ebfu c\u00f3). <\/span>
\nGi\u00e1 tr\u1ecb, th\u1eddi gian v\u00e0 t\u00ednh kh\u00f4ng ch\u1eafc ch\u1eafn c\u1ee7a c\u00e1c lu\u1ed3ng ti\u1ec1n trong t\u01b0\u01a1ng lai c\u1ee7a h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m<\/span>
\n34. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m ph\u1ea3i tr\u00ecnh b\u00e0y r\u00f5 r\u00e0ng m\u1ecdi th\u00f4ng tin \u0111\u1ec3 gi\u00fap cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng hi\u1ec3u \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb, th\u1eddi gian v\u00e0 t\u00ednh kh\u00f4ng ch\u1eafc ch\u1eafn c\u1ee7a lu\u1ed3ng ti\u1ec1n trong t\u01b0\u01a1ng lai c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/span>
\n35. \u0110\u1ec3 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 34, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m ph\u1ea3i tr\u00ecnh b\u00e0y r\u00f5 r\u00e0ng:<\/span>
\na) C\u00e1c m\u1ee5c ti\u00eau trong vi\u1ec7c qu\u1ea3n l\u00fd r\u1ee7i ro ph\u00e1t sinh t\u1eeb c\u00e1c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c ch\u00ednh s\u00e1ch trong vi\u1ec7c l\u00e0m gi\u1ea3m b\u1edbt c\u00e1c r\u1ee7i ro n\u00e0y;<\/span>
\nb) C\u00e1c \u0111i\u1ec1u kho\u1ea3n v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a h\u1ee3p \u0111\u1ed3ng c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn gi\u00e1 tr\u1ecb, th\u1eddi gian v\u00e0 t\u00ednh kh\u00f4ng ch\u1eafc ch\u1eafn c\u1ee7a lu\u1ed3ng ti\u1ec1n trong t\u01b0\u01a1ng lai c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m;<\/span>
\nc) Th\u00f4ng tin v\u1ec1 r\u1ee7i ro b\u1ea3o hi\u1ec3m (c\u1ea3 tr\u01b0\u1edbc v\u00e0 sau khi r\u1ee7i ro \u0111\u01b0\u1ee3c chia s\u1ebb b\u1eb1ng t\u00e1i b\u1ea3o hi\u1ec3m), bao g\u1ed3m th\u00f4ng tin v\u1ec1:<\/span>
\n(i) T\u00ednh nh\u1ea1y c\u1ea3m c\u1ee7a l\u00e3i hay l\u1ed7 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ed1i v\u1edbi nh\u1eefng thay \u0111\u1ed5i c\u1ee7a c\u00e1c bi\u1ebfn s\u1ed1 c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu l\u00ean ch\u00fang;<\/span>
\n(ii) S\u1ef1 t\u1eadp trung c\u1ee7a r\u1ee7i ro b\u1ea3o hi\u1ec3m;<\/span>
\n(iii) C\u00e1c kho\u1ea3n chi tr\u1ea3 b\u1ed3i th\u01b0\u1eddng th\u1ef1c t\u1ebf so v\u1edbi nh\u1eefng \u01b0\u1edbc t\u00ednh tr\u01b0\u1edbc \u0111\u00f3 (v\u00ed d\u1ee5 B\u1ea3ng th\u1ed1ng k\u00ea b\u1ed3i th\u01b0\u1eddng). Vi\u1ec7c l\u1eadp b\u1ea3ng th\u1ed1ng k\u00ea b\u1ed3i th\u01b0\u1eddng n\u00ean b\u1eaft \u0111\u1ea7u t\u1eeb giai \u0111o\u1ea1n \u0111\u1ea7u t\u1eeb khi ph\u00e1t sinh kho\u1ea3n khi\u1ebfu n\u1ea1i ch\u00ednh th\u1ee9c \u0111\u1ea7u ti\u00ean m\u00e0 ch\u01b0a bi\u1ebft \u0111\u01b0\u1ee3c ch\u1eafc ch\u1eafn s\u1ed1 ti\u1ec1n v\u00e0 th\u1eddi gian c\u1ee7a c\u00e1c kho\u1ea3n chi tr\u1ea3 b\u1ea3o hi\u1ec3m. Tuy nhi\u00ean, kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i quay ng\u01b0\u1ee3c th\u1eddi gian t\u1edbi h\u01a1n 10 n\u0103m. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m kh\u00f4ng c\u1ea7n c\u00f4ng khai nh\u1eefng th\u00f4ng tin v\u1ec1 c\u00e1c kho\u1ea3n khi\u1ebfu n\u1ea1i n\u1ebfu kh\u00f4ng ch\u1eafc ch\u1eafn v\u1ec1 gi\u00e1 tr\u1ecb v\u00e0 th\u1eddi \u0111i\u1ec3m c\u1ee7a c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ed3i th\u01b0\u1eddng \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft trong v\u00f2ng 1 n\u0103m.<\/span>
\nd) Th\u00f4ng tin v\u1ec1 r\u1ee7i ro l\u00e3i su\u1ea5t v\u00e0 r\u1ee7i ro t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c “C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh” s\u1ebd y\u00eau c\u1ea7u trong tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m n\u1eb1m trong ph\u1ea1m vi c\u1ee7a chu\u1ea9n m\u1ef1c \u0111\u00f3;<\/span>
\ne) Th\u00f4ng tin v\u1ec1 r\u1ee7i ro l\u00e3i su\u1ea5t v\u00e0 r\u1ee7i ro th\u1ecb tr\u01b0\u1eddng c\u1ee7a c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh thu\u1ed9c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m g\u1ed1c n\u1ebfu doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m kh\u00f4ng bu\u1ed9c ph\u1ea3i, hay kh\u00f4ng \u0111\u00e1nh gi\u00e1 c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd.\/. <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 19 – H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m, v\u1edbi nh\u1eefng c\u1eadp nh\u1eadp m\u1edbi nh\u1ea5t. M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o v\u00e0 Download.<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1562],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12558"}],"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=12558"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12558\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12558"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12558"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}