{"id":22664,"date":"2016-04-23T10:25:44","date_gmt":"2016-04-23T10:25:44","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22664"},"modified":"2016-12-02T02:57:59","modified_gmt":"2016-12-02T02:57:59","slug":"quy-che-tai-chinh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22664","title":{"rendered":"Quy ch\u1ebf t\u00e0i ch\u00ednh"},"content":{"rendered":"

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

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n\n\n\n
C\u00d4NG TY C\u1ed4 PH\u1ea6N <\/strong><\/span>XU\u1ea4T NH\u1eacP KH\u1ea8U AN GIANG<\/strong><\/span>\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013<\/sup><\/strong><\/span><\/td>\nC\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM <\/strong><\/span><\/p>\n

\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac<\/strong><\/span><\/p>\n

\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013<\/sup><\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/span>QUY CH\u1ebe QU\u1ea2N L\u00dd T\u00c0I CH\u00cdNH C\u1ee6A<\/strong><\/span><\/p>\n

C\u00d4NG TY C\u1ed4 PH\u1ea6N XU\u1ea4T NH\u1eacP KH\u1ea8U AN GIANG <\/strong><\/span><\/p>\n

(Ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 14<\/em>.\/Q\u0110-H\u0110QT ng\u00e0y 04\/4<\/em>.\/2008 <\/em><\/span><\/p>\n

c\u1ee7a H\u0110QT C\u00f4ng ty c\u1ed5 ph\u1ea7n Xu\u1ea5t nh\u1eadp kh\u1ea9u An Giang)<\/em><\/span><\/p>\n

\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013<\/sup><\/span><\/p>\n

Ch\u01b0\u01a1ng I<\/strong><\/span><\/p>\n

NH\u1eeeNG QUY \u0110\u1ecaNH CHUNG<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 1.<\/strong> \u0110i\u1ec1u kho\u1ea3n chung<\/strong><\/span><\/p>\n

– C\u00f4ng ty c\u1ed5 ph\u1ea7n Xu\u1ea5t nh\u1eadp kh\u1ea9u An Giang (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 C\u00f4ng ty) \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp, t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt Doanh nghi\u1ec7p c\u1ee7a n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam;<\/span><\/p>\n

– C\u00f4ng ty c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n \u0111\u1ea7y \u0111\u1ee7, t\u1ef1 ch\u1ee7 v\u1ec1 m\u1eb7t t\u00e0i ch\u00ednh v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 c\u00e1c kho\u1ea3n n\u1ee3 trong ph\u1ea1m vi s\u1ed1 v\u1ed1n c\u1ee7a C\u00f4ng ty;<\/span><\/p>\n

– C\u00f4ng ty \u0111\u01b0\u1ee3c m\u1edf t\u00e0i kho\u1ea3n giao d\u1ecbch b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam v\u00e0 b\u1eb1ng ngo\u1ea1i t\u1ec7 t\u1ea1i c\u00e1c Ng\u00e2n h\u00e0ng v\u00e0 Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u1edf Vi\u1ec7t Nam;<\/span><\/p>\n

– C\u00f4ng ty c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c l\u00e0 c\u00e1c Chi nh\u00e1nh v\u00e0 Trung t\u00e2m (g\u1ecdi t\u1eaft l\u00e0 \u0111\u01a1n v\u1ecb) \u0111\u01b0\u1ee3c C\u00f4ng ty giao t\u00e0i s\u1ea3n, ti\u1ec1n v\u1ed1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh;<\/span><\/p>\n

– C\u00e1c \u0111\u01a1n v\u1ecb, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd t\u1ed1t t\u00e0i s\u1ea3n, v\u1eadt t\u01b0, ti\u1ec1n v\u1ed1n \u0111\u01b0\u1ee3c giao v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1ed3i ho\u00e0n thi\u1ec7t h\u1ea1i n\u1ebfu l\u00e0m th\u1ea5t tho\u00e1t;<\/span><\/p>\n

– Gi\u00e1m \u0111\u1ed1c \u0111\u01a1n v\u1ecb l\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc T\u1ed5ng Gi\u00e1m \u0111\u1ed1c v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh t\u1ea1i \u0111\u01a1n v\u1ecb m\u00ecnh;<\/span><\/p>\n

– C\u00e1c \u0111\u01a1n v\u1ecb ch\u1ecbu s\u1ef1 ki\u1ec3m tra, gi\u00e1m s\u00e1t v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o c\u1ee7a c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc, Ban ki\u1ec3m so\u00e1t v\u00e0 C\u00f4ng ty;<\/span><\/p>\n

– Nguy\u00ean t\u1eafc chung trong qu\u1ea3n l\u00fd thu chi: M\u1ecdi ho\u1ea1t \u0111\u1ed9ng thu, chi t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ea3i tu\u00e2n th\u1ee7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, C\u00f4ng ty v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd:<\/span><\/p>\n

+ C\u00e1c kho\u1ea3n thu, chi ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd ngo\u1ea1i t\u1ec7 c\u1ee7a nh\u00e0 n\u01b0\u1edbc \u0111\u1ed3ng th\u1eddi ph\u1ea3i quy \u0111\u1ed5i ra ti\u1ec1n VN\u0110 theo t\u1ef7 gi\u00e1 b\u00e1n ra tr\u00ean th\u1ecb tr\u01b0\u1eddng li\u00ean ng\u00e2n h\u00e0ng \u0111\u1ec3 h\u1ea1ch to\u00e1n.<\/span><\/p>\n

+ C\u00e1c kho\u1ea3n thu, chi ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng, \u0111\u00fang ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n c\u1ea5p, quy tr\u00ecnh, th\u1ee7 t\u1ee5c, \u0111\u1ecbnh m\u1ee9c, ho\u00e1 \u0111\u01a1n ch\u1ee9ng t\u1eeb, h\u1ed3 s\u01a1. \u0110\u01a1n v\u1ecb, c\u00e1 nh\u00e2n l\u1eadp ch\u1ee9ng t\u1eeb thu chi kh\u1ed1ng, thu chi kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 ng\u01b0\u1eddi quy\u1ebft \u0111\u1ecbnh thu, chi sai ch\u1ebf \u0111\u1ed9 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u00e0 b\u1ed3i ho\u00e0n thi\u1ec7t h\u1ea1i (n\u1ebfu c\u00f3).<\/span><\/p>\n

\u0110i\u1ec1u 2. Nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh<\/strong><\/span><\/p>\n

– C\u00f4ng ty th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u00e0 \u0110i\u1ec1u l\u1ec7 C\u00f4ng ty c\u1ed5 ph\u1ea7n Xu\u1ea5t nh\u1eadp kh\u1ea9u An Giang (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 \u0110i\u1ec1u l\u1ec7 C\u00f4ng ty).<\/span><\/p>\n

– C\u00f4ng ty th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh t\u1eadp trung v\u00e0 c\u00f3 s\u1ef1 \u1ee7y quy\u1ec1n ph\u00e2n c\u1ea5p cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/span><\/p>\n

– C\u00f4ng ty ch\u1ecbu s\u1ef1 ki\u1ec3m tra, gi\u00e1m s\u00e1t v\u1ec1 m\u1eb7t t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc, Ban ki\u1ec3m so\u00e1t theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, n\u1ed9i dung quy \u0111\u1ecbnh trong \u0110i\u1ec1u l\u1ec7 C\u00f4ng ty v\u00e0 quy ch\u1ebf n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 3. Quy\u1ec1n qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty<\/strong><\/span><\/p>\n

– S\u1eed d\u1ee5ng v\u1ed1n c\u1ee7a C\u00f4ng ty \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00e1c nhu c\u1ea7u v\u1ec1 s\u1ea3n xu\u1ea5t, kinh doanh theo nguy\u00ean t\u1eafc b\u1ea3o to\u00e0n v\u1ed1n v\u00e0 sinh l\u1eddi.<\/span><\/p>\n

– Nh\u01b0\u1ee3ng b\u00e1n ho\u1eb7c cho thu\u00ea nh\u1eefng t\u00e0i s\u1ea3n kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n s\u1ea3n xu\u1ea5t kinh, doanh ho\u1eb7c ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft c\u00f4ng su\u1ea5t v\u00e0 thanh l\u00fd t\u00e0i s\u1ea3n \u0111\u00e3 h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng.<\/span><\/p>\n

– Ph\u00e1t h\u00e0nh v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n, tr\u00e1i phi\u1ebfu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. \u0110\u01b0\u1ee3c c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p c\u00e1c t\u00e0i s\u1ea3n, gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t g\u1eafn li\u1ec1n v\u1edbi t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t thu\u1ed9c quy\u1ec1n qu\u1ea3n l\u00fd c\u1ee7a C\u00f4ng ty theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

– Quy\u1ebft \u0111\u1ecbnh v\u00e0 ph\u00e2n ph\u1ed1i ph\u1ea7n l\u1ee3i nhu\u1eadn c\u00f2n l\u1ea1i cho c\u00e1c c\u1ed5 \u0111\u00f4ng sau khi \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ngh\u0129a v\u1ee5 v\u1edbi Nh\u00e0 n\u01b0\u1edbc; l\u1eadp v\u00e0 s\u1eed d\u1ee5ng c\u00e1c qu\u1ef9 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, \u0110i\u1ec1u l\u1ec7 C\u00f4ng ty.<\/span><\/p>\n

– C\u00f4ng ty tr\u1ef1c ti\u1ebfp vay v\u1ed1n ng\u00e2n h\u00e0ng, c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c b\u1ea3o l\u00e3nh, \u1ee7y quy\u1ec1n cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u01b0\u1ee3c quan h\u1ec7 tr\u1ef1c ti\u1ebfp v\u1edbi ng\u00e2n h\u00e0ng.<\/span><\/p>\n

– C\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng ngo\u1ea1i t\u1ec7 thu \u0111\u01b0\u1ee3c theo ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd ngo\u1ea1i h\u1ed1i hi\u1ec7n h\u00e0nh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

– C\u00f4ng ty c\u00f3 c\u00e1c quy\u1ec1n kh\u00e1c v\u1ec1 t\u00e0i ch\u00ednh theo \u0110i\u1ec1u l\u1ec7 C\u00f4ng ty v\u00e0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/span><\/p>\n

\u0110i\u1ec1u 4. Ngh\u0129a v\u1ee5 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty<\/strong><\/span><\/p>\n

– Th\u1ef1c hi\u1ec7n \u0111\u00fang ch\u1ebf \u0111\u1ed9 v\u1ec1 qu\u1ea3n l\u00fd v\u1ed1n, t\u00e0i s\u1ea3n, ph\u00e2n chia c\u00e1c qu\u1ef9, h\u1ea1ch to\u00e1n, th\u1ed1ng k\u00ea, ch\u1ebf \u0111\u1ed9 ki\u1ec3m to\u00e1n v\u00e0 c\u00e1c ch\u1ebf \u0111\u1ed9 kh\u00e1c do ph\u00e1p lu\u1eadt v\u00e0 \u0110i\u1ec1u l\u1ec7 C\u00f4ng ty quy \u0111\u1ecbnh; ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty.<\/span><\/p>\n

– B\u1ea3o to\u00e0n v\u00e0 ph\u00e1t tri\u1ec3n v\u1ed1n.<\/span><\/p>\n

– C\u00f4ng b\u1ed1 c\u00f4ng khai c\u00e1c th\u00f4ng tin v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u l\u1ec7 C\u00f4ng ty v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/span><\/p>\n

– Th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, \u0110i\u1ec1u l\u1ec7 C\u00f4ng ty v\u00e0 Quy ch\u1ebf n\u00e0y.<\/span><\/p>\n

Ch\u01b0\u01a1ng II<\/strong><\/span><\/p>\n

QU\u1ea2N L\u00dd V\u00c0 S\u1eec D\u1ee4NG V\u1ed0N<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 5.<\/strong> V\u1ed1n \u0111i\u1ec1u l\u1ec7 <\/strong><\/span><\/p>\n

– V\u1ed1n \u0111i\u1ec1u l\u1ec7 l\u00e0 s\u1ed1 v\u1ed1n do c\u00e1c c\u1ed5 \u0111\u00f4ng \u0111\u00f3ng g\u00f3p v\u00e0 \u0111\u01b0\u1ee3c ghi v\u00e0o \u0110i\u1ec1u l\u1ec7 C\u00f4ng ty. V\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a C\u00f4ng ty \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u00e0nh l\u1eadp l\u00e0: 58.285.000.000 \u0111\u1ed3ng (n\u0103m m\u01b0\u01a1i t\u00e1m t\u1ec9 hai tr\u0103m t\u00e1m m\u01b0\u01a1i l\u0103m tri\u1ec7u \u0111\u1ed3ng).<\/span><\/p>\n

– V\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a C\u00f4ng ty \u0111\u01b0\u1ee3c t\u0103ng l\u00ean khi c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng b\u1eb1ng c\u00e1ch ph\u00e1t h\u00e0nh th\u00eam c\u1ed5 phi\u1ebfu.<\/span><\/p>\n

– V\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a C\u00f4ng ty ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, mua c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu, g\u00f3p v\u1ed1n, li\u00ean doanh, th\u1ef1c hi\u1ec7n c\u00e1c h\u00ecnh th\u1ee9c \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh kh\u00e1c.<\/span><\/p>\n

\u0110i\u1ec1u 6. B\u1ea3o to\u00e0n v\u1ed1n<\/strong><\/span><\/p>\n

C\u00f4ng ty c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ea3o to\u00e0n v\u00e0 ph\u00e1t tri\u1ec3n v\u1ed1n b\u1eb1ng c\u00e1c bi\u1ec7n ph\u00e1p sau \u0111\u00e2y:<\/span><\/p>\n

– Th\u1ef1c hi\u1ec7n \u0111\u00fang ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng v\u1ed1n, t\u00e0i s\u1ea3n, ph\u00e2n ph\u1ed1i c\u1ed5 t\u1ee9c, ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh kh\u00e1c v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, \u0110i\u1ec1u l\u1ec7 C\u00f4ng ty v\u00e0 Quy ch\u1ebf n\u00e0y.<\/span><\/p>\n

– Mua b\u1ea3o hi\u1ec3m t\u00e0i s\u1ea3n \u0111\u1ec3 b\u00f9 \u0111\u1eafp cho nh\u1eefng r\u1ee7i ro b\u1ea5t kh\u1ea3 kh\u00e1ng.<\/span><\/p>\n

– X\u1eed l\u00fd k\u1ecbp th\u1eddi gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n t\u1ed5n th\u1ea5t theo \u0110i\u1ec1u 13 v\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i theo \u0110i\u1ec1u 18 c\u1ee7a Quy ch\u1ebf n\u00e0y.<\/span><\/p>\n

– Tr\u00edch l\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng r\u1ee7i ro sau \u0111\u00e2y:<\/span><\/p>\n

+ D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho;<\/span><\/p>\n

+ D\u1ef1 ph\u00f2ng c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00f3 \u0111\u00f2i;<\/span><\/p>\n

+ D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n;\u00a0<\/span><\/p>\n

– C\u00e1c bi\u1ec7n ph\u00e1p kh\u00e1c v\u1ec1 b\u1ea3o to\u00e0n v\u1ed1n t\u1ea1i c\u00f4ng ty c\u1ed5 ph\u1ea7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u0110i\u1ec1u 7.<\/strong> Huy \u0111\u1ed9ng v\u1ed1n<\/strong><\/span><\/p>\n

– Ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu:<\/span><\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft ph\u1ea3i huy \u0111\u1ed9ng th\u00eam v\u1ed1n kinh doanh, C\u00f4ng ty \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu \u0111\u1ec3 huy \u0111\u1ed9ng v\u1ed1n. M\u1ecdi th\u1ee7 t\u1ee5c ph\u00e1t h\u00e0nh ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u00fang ph\u00e1p lu\u1eadt v\u00e0 \u0110i\u1ec1u l\u1ec7 C\u00f4ng ty.<\/span><\/p>\n

– Vay v\u1ed1n:\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

C\u00f4ng ty \u0111\u01b0\u1ee3c vay v\u1ed1n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, c\u00e1c ph\u00e1p nh\u00e2n kh\u00e1c th\u00f4ng qua vi\u1ec7c k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng \u0111\u1ec3 vay v\u1ed1n ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n.<\/span><\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t, C\u00f4ng ty \u0111\u01b0\u1ee3c huy \u0111\u1ed9ng v\u1ed1n c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, v\u1edbi m\u1ee9c l\u00e3i su\u1ea5t kh\u00f4ng qu\u00e1 1,2 l\u1ea7n m\u1ee9c l\u00e3i su\u1ea5t cho vay c\u00f9ng th\u1eddi \u0111i\u1ec3m c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u00f3 quan h\u1ec7 giao d\u1ecbch v\u1edbi C\u00f4ng ty.<\/span><\/p>\n

– Thu\u00ea t\u00e0i ch\u00ednh:<\/span><\/p>\n

C\u00f4ng ty \u0111\u01b0\u1ee3c quy\u1ec1n huy \u0111\u1ed9ng v\u1ed1n th\u00f4ng qua h\u00ecnh th\u1ee9c thu\u00ea t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u1ea7u t\u01b0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, v\u1edbi \u0111i\u1ec1u ki\u1ec7n m\u1ee9c l\u00e3i su\u1ea5t kh\u00f4ng cao h\u01a1n m\u1ee9c l\u00e3i su\u1ea5t cho vay c\u00f9ng th\u1eddi \u0111i\u1ec3m c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u00f3 quan h\u1ec7 giao d\u1ecbch v\u1edbi\u00a0 C\u00f4ng ty.<\/span><\/p>\n

\u0110i\u1ec1u 8. <\/strong>\u0110\u1ea7u t\u01b0 v\u1ed1n ra ngo\u00e0i C\u00f4ng ty<\/strong><\/span><\/p>\n

– C\u00f4ng ty \u0111\u01b0\u1ee3c quy\u1ec1n s\u1eed d\u1ee5ng v\u1ed1n, t\u00e0i s\u1ea3n thu\u1ed9c quy\u1ec1n qu\u1ea3n l\u00fd c\u1ee7a C\u00f4ng ty \u0111\u1ec3 \u0111\u1ea7u t\u01b0 ra ngo\u00e0i C\u00f4ng ty. Vi\u1ec7c \u0111\u1ea7u t\u01b0 ra ngo\u00e0i C\u00f4ng ty ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc c\u00f3 hi\u1ec7u qu\u1ea3, b\u1ea3o to\u00e0n v\u00e0 ph\u00e1t tri\u1ec3n v\u1ed1n, t\u0103ng thu nh\u1eadp v\u00e0 kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn m\u1ee5c ti\u00eau ho\u1ea1t \u0111\u1ed9ng c\u1ee7a C\u00f4ng ty.<\/span><\/p>\n

– C\u00e1c h\u00ecnh th\u1ee9c \u0111\u1ea7u t\u01b0 ra ngo\u00e0i C\u00f4ng ty:<\/span><\/p>\n

+ G\u00f3p v\u1ed1n \u0111\u1ec3 th\u00e0nh l\u1eadp c\u00f4ng ty c\u1ed5 ph\u1ea7n, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, c\u00f4ng ty h\u1ee3p danh, c\u00f4ng ty li\u00ean doanh, g\u00f3p v\u1ed1n h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh kh\u00f4ng h\u00ecnh th\u00e0nh ph\u00e1p nh\u00e2n m\u1edbi;<\/span><\/p>\n

+ Mua c\u1ed5 ph\u1ea7n ho\u1eb7c g\u00f3p v\u1ed1n t\u1ea1i c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, c\u00f4ng ty li\u00ean doanh, c\u00f4ng ty h\u1ee3p danh;<\/span><\/p>\n

+ Mua l\u1ea1i m\u1ed9t C\u00f4ng ty kh\u00e1c;<\/span><\/p>\n

+ Mua c\u00f4ng tr\u00e1i, tr\u00e1i phi\u1ebfu;<\/span><\/p>\n

+ C\u00e1c h\u00ecnh th\u1ee9c \u0111\u1ea7u t\u01b0 kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u00a0<\/span><\/p>\n

– Th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ra ngo\u00e0i theo \u0110i\u1ec1u l\u1ec7 c\u1ee7a C\u00f4ng ty<\/span><\/p>\n

Ch\u01b0\u01a1ng III<\/strong><\/span><\/p>\n

QU\u1ea2N L\u00dd, S\u1eec D\u1ee4NG T\u00c0I S\u1ea2N T\u1ea0I C\u00d4NG TY<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 9. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/span><\/p>\n

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a C\u00f4ng ty bao g\u1ed3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh v\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

– C\u00f4ng ty c\u00f3 quy\u1ec1n thay \u0111\u1ed5i c\u01a1 c\u1ea5u t\u00e0i s\u1ea3n ph\u1ee5c v\u1ee5 cho vi\u1ec7c ph\u00e1t tri\u1ec3n s\u1ea3n xu\u1ea5t kinh, doanh c\u1ee7a C\u00f4ng ty.<\/span><\/p>\n

– Vi\u1ec7c mua s\u1eafm, \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng m\u1edbi, c\u1ea3i t\u1ea1o m\u1edf r\u1ed9ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ea3i tu\u00e2n th\u1ee7 theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u1ee7a C\u00f4ng ty, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3 kinh t\u1ebf kh\u1ea3 thi \u0111\u01b0\u1ee3c th\u1ea9m \u0111\u1ecbnh t\u1eeb vi\u1ec7c \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

\u0110i\u1ec1u 10.<\/strong> Cho thu\u00ea, c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p t\u00e0i s\u1ea3n<\/strong>.<\/span><\/p>\n

– C\u00f4ng ty c\u00f3 quy\u1ec1n cho thu\u00ea, th\u1ebf ch\u1ea5p, c\u1ea7m c\u1ed1 t\u00e0i s\u1ea3n c\u1ee7a C\u00f4ng ty theo nguy\u00ean t\u1eafc c\u00f3 hi\u1ec7u qu\u1ea3, b\u1ea3o to\u00e0n v\u00e0 ph\u00e1t tri\u1ec3n v\u1ed1n. Vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u1ec3 cho thu\u00ea, th\u1ebf ch\u1ea5p, c\u1ea7m c\u1ed1 ph\u1ea3i tu\u00e2n theo \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng, C\u00f4ng ty ph\u1ea3i tr\u00edch kh\u1ea5u hao, m\u1ee9c tr\u00edch kh\u1ea5u hao do T\u1ed5ng Gi\u00e1m \u0111\u1ed1c quy\u1ebft \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

+ C\u00f4ng ty \u0111\u01b0\u1ee3c \u0111em t\u00e0i s\u1ea3n thu\u1ed9c quy\u1ec1n qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng \u0111\u1ec3 c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p vay v\u1ed1n ho\u1eb7c b\u1ea3o l\u00e3nh t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo \u0111\u00fang tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p nh\u1eefng t\u00e0i s\u1ea3n nh\u1eadn c\u1ea7m c\u1ed1, nh\u1eadn th\u1ebf ch\u1ea5p c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, doanh nghi\u1ec7p kh\u00e1c \u0111\u00e3 qu\u00e1 h\u1ea1n theo cam k\u1ebft th\u00ec \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt;<\/span><\/p>\n

– T\u00e0i s\u1ea3n \u0111em c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u ch\u1ee9ng minh, t\u1ed5ng h\u1ee3p v\u00e0 gi\u1ea3i tr\u00ecnh trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m.<\/span><\/p>\n

\u0110i\u1ec1u 11. Vi\u1ec7c tr\u00edch, s\u1eed d\u1ee5ng ti\u1ec1n kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/strong><\/span><\/p>\n

– T\u1ea5t c\u1ea3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh hi\u1ec7n c\u00f3 c\u1ee7a C\u00f4ng ty \u0111\u1ec1u ph\u1ea3i tr\u00edch kh\u1ea5u hao, g\u1ed3m c\u1ea3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng c\u1ea7n d\u00f9ng, ch\u1edd thanh l\u00fd, tr\u1eeb nh\u1eefng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u1ed9c c\u00f4ng tr\u00ecnh ph\u00fac l\u1ee3i c\u00f4ng c\u1ed9ng. \u0110\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 kh\u1ea5u hao h\u1ebft gi\u00e1 tr\u1ecb nh\u01b0ng v\u1eabn \u0111ang s\u1eed d\u1ee5ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec kh\u00f4ng ph\u1ea3i tr\u00edch kh\u1ea5u hao n\u1eefa;<\/span><\/p>\n

– Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc kh\u1ea5u hao nhanh \u0111\u1ec3 thu h\u1ed3i v\u1ed1n \u0111\u1ec3 t\u00e1i \u0111\u1ea7u t\u01b0, thay \u0111\u1ed5i c\u00f4ng ngh\u1ec7;<\/span><\/p>\n

– Chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n theo theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam;<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi nh\u1eefng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ch\u01b0a kh\u1ea5u hao h\u1ebft \u0111\u00e3 h\u01b0 h\u1ecfng, m\u1ea5t m\u00e1t ph\u1ea3i x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n, tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1eadp th\u1ec3, c\u00e1 nh\u00e2n \u0111\u1ec3 x\u1eed l\u00fd, b\u1ed3i th\u01b0\u1eddng. H\u0110QT quy\u1ebft \u0111\u1ecbnh m\u1ee9c b\u1ed3i th\u01b0\u1eddng. Ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n v\u1edbi ti\u1ec1n b\u1ed3i th\u01b0\u1eddng v\u00e0 gi\u00e1 tr\u1ecb thu h\u1ed3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed kh\u00e1c c\u1ee7a C\u00f4ng ty;<\/span><\/p>\n

– To\u00e0n b\u1ed9 v\u1ed1n do tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 t\u00e1i \u0111\u1ea7u t\u01b0, thay th\u1ebf, \u0111\u1ed5i m\u1edbi t\u00e0i s\u1ea3n v\u00e0 s\u1eed d\u1ee5ng v\u1ed1n cho nhu c\u1ea7u kinh doanh. T\u1ed5ng Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty s\u1eed d\u1ee5ng v\u1ed1n kh\u1ea5u hao, c\u00e1c lo\u1ea1i v\u1ed1n v\u00e0 qu\u1ef9 \u0111\u1ec3 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n theo k\u1ebf ho\u1ea1ch \u0111\u00e3 \u0111\u01b0\u1ee3c H\u0110QT ph\u00ea duy\u1ec7t;<\/span><\/p>\n

\u0110i\u1ec1u 12.<\/strong> Thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n<\/strong><\/span><\/p>\n

– C\u00f4ng ty ch\u1ee7 \u0111\u1ed9ng nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd \u0111\u1ec3 thu h\u1ed3i v\u1ed1n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u1ea1c h\u1eadu k\u1ef9 thu\u1eadt, t\u00e0i s\u1ea3n h\u01b0 h\u1ecfng kh\u00f4ng ph\u1ee5c h\u1ed3i \u0111\u01b0\u1ee3c, t\u00e0i s\u1ea3n \u0111\u00e3 h\u1ebft th\u1eddi gian s\u1eed d\u1ee5ng, t\u00e0i s\u1ea3n kh\u00f4ng c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng ho\u1eb7c kh\u00f4ng s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n kh\u00f4ng c\u00f3 nhu c\u1ea7u ti\u1ebfp t\u1ee5c \u0111\u1ea7u t\u01b0;<\/span><\/p>\n

T\u1ed5ng Gi\u00e1m \u0111\u1ed1c quy\u1ebft \u0111\u1ecbnh c\u00e1c ph\u01b0\u01a1ng \u00e1n thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i nh\u1ecf h\u01a1n 500 tri\u1ec7u \u0111\u1ed3ng. H\u0110QT c\u00f3 th\u1ec3 u\u1ef7 quy\u1ec1n cho T\u1ed5ng Gi\u00e1m \u0111\u1ed1c quy\u1ebft \u0111\u1ecbnh nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd t\u00e0i s\u1ea3n thu\u1ed9c th\u1ea9m quy\u1ec1n c\u1ee7a H\u0110QT;<\/span><\/p>\n

C\u00e1c ph\u01b0\u01a1ng \u00e1n l\u1edbn h\u01a1n m\u1ee9c thu\u1ed9c th\u1ea9m quy\u1ec1n H\u0110QT, th\u00ec \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n

– Khi nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd t\u00e0i s\u1ea3n, v\u1eadt t\u01b0 ph\u1ea3i l\u1eadp H\u1ed9i \u0111\u1ed3ng thanh l\u00fd \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u00ecnh tr\u1ea1ng k\u1ef9 thu\u1eadt v\u00e0 gi\u00e1 tr\u1ecb, th\u00f4ng b\u00e1o r\u1ed9ng r\u00e3i vi\u1ec7c b\u00e1n t\u00e0i s\u1ea3n v\u00e0 t\u1ed5 ch\u1ee9c b\u00e1n \u0111\u1ea5u gi\u00e1 c\u00f4ng khai theo \u0111\u00fang tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n (khi th\u1ea5y c\u1ea7n thi\u1ebft).<\/span><\/p>\n

– H\u1ea1ch to\u00e1n nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i v\u00e0 chi ph\u00ed thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n ph\u1ea3i tu\u00e2n th\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

–\u00a0 C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n do H\u0110QT quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n

\u0110i\u1ec1u 13.<\/strong> X\u1eed l\u00fd t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n<\/strong><\/span><\/p>\n

Khi x\u1ea3y ra t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (m\u1ea5t m\u00e1t, thi\u1ebfu h\u1ee5t, h\u01b0 h\u1ecfng, k\u00e9m ph\u1ea9m ch\u1ea5t, l\u00e0m gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n) C\u00f4ng ty ph\u1ea3i ti\u1ebfn h\u00e0nh x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n, m\u1ee9c \u0111\u1ed9 t\u1ed5n th\u1ea5t, quy tr\u00e1ch nhi\u1ec7m v\u00e0 l\u1eadp ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd theo c\u00e1c nguy\u00ean t\u1eafc sau:<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi nh\u1eefng t\u1ed5n th\u1ea5t do nguy\u00ean nh\u00e2n ch\u1ee7 quan th\u00ec c\u00e1 nh\u00e2n, t\u1eadp th\u1ec3 g\u00e2y ra t\u1ed5n th\u1ea5t ph\u1ea3i b\u1ed3i th\u01b0\u1eddng;<\/span><\/p>\n

+ M\u1ee9c thi\u1ec7t h\u1ea1i d\u01b0\u1edbi 500 tri\u1ec7u \u0111\u1ed3ng: T\u1ed5ng Gi\u00e1m \u0111\u1ed1c quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd;<\/span><\/p>\n

+ M\u1ee9c thi\u1ec7t h\u1ea1i t\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean: do H\u0110QT quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng Gi\u00e1m \u0111\u1ed1c;<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi nh\u1eefng t\u1ed5n th\u1ea5t do nguy\u00ean nh\u00e2n kh\u00e1ch quan, b\u1ea5t kh\u1ea3 kh\u00e1ng th\u00ec th\u00f4ng b\u00e1o cho \u0111\u01a1n v\u1ecb b\u1ea3o hi\u1ec3m x\u1eed l\u00fd b\u1ed3i th\u01b0\u1eddng theo h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n t\u1ed5n th\u1ea5t sau khi \u0111\u00e3 b\u00f9 \u0111\u1eafp b\u1eb1ng ti\u1ec1n b\u1ed3i th\u01b0\u1eddng c\u1ee7a c\u00e1 nh\u00e2n, t\u1eadp th\u1ec3, c\u1ee7a t\u1ed5 ch\u1ee9c b\u1ea3o hi\u1ec3m n\u1ebfu thi\u1ebfu \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty. Tr\u01b0\u1eddng h\u1ee3p qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u1ee7 b\u00f9 \u0111\u1eafp th\u00ec ph\u1ea7n thi\u1ebfu \u0111\u01b0\u1ee3c T\u1ed5ng Gi\u00e1m \u0111\u1ed1c tr\u00ecnh H\u0110QT ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd.<\/span><\/p>\n

\u0110i\u1ec1u 14. Ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n<\/strong><\/span><\/p>\n

C\u00f4ng ty ph\u1ea3i t\u1ed5 ch\u1ee9c ki\u1ec3m k\u00ea, x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng t\u00e0i s\u1ea3n (t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n, t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng v\u00e0 \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n), \u0111\u1ed1i chi\u1ebfu c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3, ph\u1ea3i thu khi kho\u00e1 s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n th\u1eeba, thi\u1ebfu, kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c, n\u1ee3 qu\u00e1 h\u1ea1n c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n, tr\u00e1ch nhi\u1ec7m c\u1ee7a nh\u1eefng ng\u01b0\u1eddi c\u00f3 li\u00ean quan v\u00e0 x\u00e1c \u0111\u1ecbnh m\u1ee9c b\u1ed3i th\u01b0\u1eddng v\u1eadt ch\u1ea5t theo quy \u0111\u1ecbnh.<\/span><\/p>\n

Vi\u1ec7c ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n h\u1eb1ng n\u0103m \u00edt nh\u1ea5t m\u1ed9t l\u1ea7n. Ngo\u00e0i ra, khi c\u00f3 y\u00eau c\u1ea7u t\u1eeb H\u0110QT, Ban ki\u1ec3m so\u00e1t th\u00ec vi\u1ec7c ki\u1ec3m k\u00ea ph\u1ea3i \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh theo k\u1ebf ho\u1ea1ch.<\/span><\/p>\n

\u0110i\u1ec1u 15. \u0110\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n<\/strong><\/span><\/p>\n

Ki\u1ec3m k\u00ea \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u00e0 Ngh\u1ecb quy\u1ebft c\u1ee7a \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng.<\/span><\/p>\n

Vi\u1ec7c ki\u1ec3m k\u00ea, \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ph\u1ea3i theo \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00f3 s\u1ef1 ch\u1ee9ng nh\u1eadn c\u1ee7a \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n. C\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u0103ng ho\u1eb7c gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n do \u0111\u00e1nh gi\u00e1 l\u1ea1i \u0111\u01b0\u1ee3c ghi t\u0103ng ho\u1eb7c gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a C\u00f4ng ty.<\/span><\/p>\n

\u0110i\u1ec1u 16.<\/strong><\/span><\/p>\n

H\u1ed9i \u0111\u1ed3ng nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n, H\u1ed9i \u0111\u1ed3ng thanh l\u00fd t\u00e0i s\u1ea3n, H\u1ed9i \u0111\u1ed3ng ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, H\u1ed9i \u0111\u1ed3ng nghi\u1ec7m thu, H\u1ed9i \u0111\u1ed3ng \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n do Ch\u1ee7 t\u1ecbch H\u0110QT ho\u1eb7c T\u1ed5ng Gi\u00e1m \u0111\u1ed1c quy\u1ebft \u0111\u1ecbnh trong ph\u1ea1m vi th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

\u0110i\u1ec1u 17.<\/strong>\u00a0 Qu\u1ea3n l\u00fd h\u00e0ng t\u1ed3n kho<\/strong><\/span><\/p>\n

– H\u00e0ng t\u1ed3n kho l\u00e0 h\u00e0ng ho\u00e1 mua v\u1ec1 \u0111\u1ec3 b\u00e1n c\u00f2n t\u1ed3n kho, nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 t\u1ed3n kho ho\u1eb7c \u0111\u00e3 mua \u0111ang \u0111i tr\u00ean \u0111\u01b0\u1eddng, s\u1ea3n ph\u1ea9m d\u1edf dang trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh nh\u01b0ng ch\u01b0a nh\u1eadp kho, th\u00e0nh ph\u1ea9m t\u1ed3n kho, th\u00e0nh ph\u1ea9m \u0111ang g\u1eedi b\u00e1n v\u00e0 h\u00e0ng h\u00f3a t\u1ea1i kho ng\u01b0\u1eddi b\u00e1n ch\u01b0a nh\u1eadn v\u1ec1 kho.<\/span><\/p>\n

– C\u00f4ng ty c\u00f3 tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra, x\u1eed l\u00fd ngay nh\u1eefng h\u00e0ng ho\u00e1 t\u1ed3n kho k\u00e9m ph\u1ea9m ch\u1ea5t, \u1ee9 \u0111\u1ecdng, ch\u1eadm lu\u00e2n chuy\u1ec3n \u0111\u1ec3 thu h\u1ed3i v\u1ed1n.<\/span><\/p>\n

– Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, khi gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho 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 th\u00ec C\u00f4ng ty ph\u1ea3i tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

\u0110i\u1ec1u 18.<\/strong> Qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu<\/strong><\/span><\/p>\n

– C\u00f4ng ty t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u1ec1 qu\u1ea3n l\u00fd, x\u1eed l\u00fd n\u1ee3 t\u1ed3n \u0111\u1ecdng, m\u1edf s\u1ed5 theo d\u00f5i c\u00e1c kho\u1ea3n n\u1ee3 theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ee3, th\u01b0\u1eddng xuy\u00ean ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 (n\u1ee3 lu\u00e2n chuy\u1ec3n, n\u1ee3 kh\u00f3 \u0111\u00f2i, n\u1ee3 kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i), \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3, \u0111\u00f4n \u0111\u1ed1c thu h\u1ed3i n\u1ee3.<\/span><\/p>\n

– C\u00f4ng ty \u0111\u01b0\u1ee3c quy\u1ec1n b\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu \u0111\u1ec3 thu h\u1ed3i v\u1ed1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, g\u1ed3m c\u1ea3 kho\u1ea3n n\u1ee3 ph\u1ea3i thu trong h\u1ea1n, n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, n\u1ee3 ph\u1ea3i thu kh\u00f4ng \u0111\u00f2i \u0111\u01b0\u1ee3c. Gi\u00e1 b\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 do hai b\u00ean tho\u1ea3 thu\u1eadn.<\/span><\/p>\n

– N\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i l\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 qu\u00e1 h\u1ea1n thanh to\u00e1n theo quy \u0111\u1ecbnh ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng ho\u1eb7c c\u00e1c cam k\u1ebft kh\u00e1c ho\u1eb7c ch\u01b0a \u0111\u1ebfn h\u1ea1n thanh to\u00e1n nh\u01b0ng \u0111\u1ed1i t\u01b0\u1ee3ng thi\u1ebfu n\u1ee3 kh\u00f3 c\u00f3 kh\u1ea3 n\u0103ng thanh to\u00e1n. C\u00f4ng ty ph\u1ea3i tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng \u0111\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i, C\u00f4ng ty c\u00f3 tr\u00e1ch nhi\u1ec7m x\u1eed l\u00fd. S\u1ed1 n\u1ee3 kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i \u0111\u01b0\u1ee3c sau khi tr\u1eeb ti\u1ec1n b\u1ed3i th\u01b0\u1eddng c\u1ee7a c\u00e1 nh\u00e2n, t\u1eadp th\u1ec3 c\u00f3 li\u00ean quan \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng c\u00e1c kho\u1ea3n 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\u00f2n thi\u1ebfu th\u00ec \u0111\u01b0\u1ee3c T\u1ed5ng Gi\u00e1m \u0111\u1ed1c tr\u00ecnh H\u0110QT quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd.<\/span><\/p>\n

– T\u1ed5ng Gi\u00e1m \u0111\u1ed1c ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc H\u0110QT, v\u00e0 c\u1ed5 \u0111\u00f4ng v\u1ec1 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u1ee7a C\u00f4ng ty. Khi k\u00fd h\u1ee3p \u0111\u1ed3ng ph\u1ea3i t\u00ednh to\u00e1n kh\u1ea3 n\u0103ng thanh to\u00e1n, th\u1eddi h\u1ea1n thanh to\u00e1n v\u00e0 hi\u1ec7u qu\u1ea3 kinh t\u1ebf c\u1ee7a t\u1eebng h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

– C\u00e1c t\u1ed5n th\u1ea5t do kh\u00f4ng thu h\u1ed3i n\u1ee3 k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7, do nguy\u00ean nh\u00e2n ch\u1ee7 quan g\u00e2y ra, c\u00e1 nh\u00e2n, t\u1eadp th\u1ec3 li\u00ean quan vi ph\u1ea1m ph\u1ea3i b\u1ed3i th\u01b0\u1eddng. H\u0110QT quy\u1ebft \u0111\u1ecbnh m\u1ee9c b\u1ed3i th\u01b0\u1eddng ho\u1eb7c \u1ee7y quy\u1ec1n cho T\u1ed5ng Gi\u00e1m \u0111\u1ed1c quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n

– X\u1eed l\u00fd c\u00e1c kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i ph\u1ea3i c\u00f3 \u0111\u1ee7 c\u0103n c\u1ee9 t\u00e0i li\u1ec7u ch\u1ee9ng minh, t\u1ed5ng h\u1ee3p v\u00e0 gi\u1ea3i tr\u00ecnh trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m. S\u1ed1 c\u00f4ng n\u1ee3 th\u1ef1c s\u1ef1 kh\u00f4ng \u0111\u00f2i \u0111\u01b0\u1ee3c \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd, k\u1ebf to\u00e1n ph\u1ea3i ti\u1ebfp t\u1ee5c theo d\u00f5i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n (ngo\u00e0i b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n) \u0111\u1ec3 khi thu \u0111\u01b0\u1ee3c n\u1ee3 ph\u1ea3i h\u1ea1ch to\u00e1n v\u00e0o thu nh\u1eadp c\u1ee7a C\u00f4ng ty.<\/span><\/p>\n

\u0110i\u1ec1u 19.<\/strong> C\u00f4ng n\u1ee3 t\u1ea1m \u1ee9ng<\/strong><\/span><\/p>\n

– T\u1ea1m \u1ee9ng l\u00e0 vi\u1ec7c \u1ee9ng tr\u01b0\u1edbc m\u1ed9t kho\u1ea3n ti\u1ec1n cho c\u00e1n b\u1ed9 c\u00f4ng nh\u00e2n vi\u00ean nh\u1eb1m gi\u1ea3i quy\u1ebft c\u00e1c c\u00f4ng vi\u1ec7c ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean ho\u1eb7c gi\u1ea3i quy\u1ebft m\u1ed9t v\u1ee5 vi\u1ec7c c\u1ee5 th\u1ec3 n\u00e0o \u0111\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c L\u00e3nh \u0111\u1ea1o \u0111\u01a1n v\u1ecb ph\u00ea duy\u1ec7t.<\/span><\/p>\n

– B\u1ed9 ph\u1eadn, c\u00e1 nh\u00e2n t\u1ea1m \u1ee9ng ch\u1ec9 \u0111\u01b0\u1ee3c chi ti\u00eau ti\u1ec1n \u0111\u00e3 t\u1ea1m \u1ee9ng theo \u0111\u00fang m\u1ee5c \u0111\u00edch v\u00e0 n\u1ed9i dung c\u00f4ng vi\u1ec7c \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t.<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi kho\u1ea3n t\u1ea1m \u1ee9ng mang t\u00ednh ch\u1ea5t th\u01b0\u1eddng xuy\u00ean nh\u01b0: chi ph\u00ed nhi\u00ean li\u1ec7u cho xe, v\u00e9 c\u1ea7u, ph\u00e0, chi ph\u00ed \u0111i\u1ec7n, n\u01b0\u1edbc, hoa t\u01b0\u01a1i, tr\u00e0 n\u01b0\u1edbc ti\u1ebfp kh\u00e1ch, v\u0103n ph\u00f2ng ph\u1ea9m, chi ph\u00ed l\u00e0m h\u00e0ng,… \u0110\u1ecbnh k\u1ef3 ho\u1eb7c sau khi c\u00f3 ch\u1ee9ng t\u1eeb c\u00e1c kho\u1ea3n chi th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh, ph\u00f2ng (b\u1ed9 ph\u1eadn) t\u1ea1m \u1ee9ng ti\u1ec1n l\u1eadp Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n t\u1ea1m \u1ee9ng \u0111\u1ec3 thanh to\u00e1n s\u1ed1 ti\u1ec1n \u0111\u00e3 chi.<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi kho\u1ea3n t\u1ea1m \u1ee9ng cho m\u1ed9t c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3, c\u0103n c\u1ee9 d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t ho\u1eb7c t\u1eebng c\u00f4ng vi\u1ec7c ph\u00e1t sinh \u0111\u00e3 \u0111\u01b0\u1ee3c l\u00e3nh \u0111\u1ea1o \u0111\u01a1n v\u1ecb \u0111\u1ed3ng \u00fd, c\u00e1 nh\u00e2n (b\u1ed9 ph\u1eadn) th\u1ef1c hi\u1ec7n ti\u1ebfn h\u00e0nh c\u00e1c th\u1ee7 t\u1ee5c t\u1ea1m \u1ee9ng ti\u1ec1n. Sau khi c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n t\u1ea5t, ch\u1eadm nh\u1ea5t l\u00e0 5 ng\u00e0y c\u00e1 nh\u00e2n (b\u1ed9 ph\u1eadn) \u0111\u00e3 t\u1ea1m \u1ee9ng ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c thanh quy\u1ebft to\u00e1n t\u1ea1m \u1ee9ng.<\/span><\/p>\n

– K\u1ebf to\u00e1n qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 t\u1ea1m \u1ee9ng c\u00f3 tr\u00e1ch nhi\u1ec7m th\u01b0\u1eddng xuy\u00ean theo d\u00f5i, \u0111\u00f4n \u0111\u1ed1c thanh to\u00e1n c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 t\u1ea1m \u1ee9ng.<\/span><\/p>\n

– C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 bi\u1ec3u hi\u1ec7n d\u00e2y d\u01b0a c\u00f4ng n\u1ee3 th\u00ec ph\u1ea3i gi\u1ea3i quy\u1ebft d\u1ee9t \u0111i\u1ec3m c\u00f4ng n\u1ee3 c\u0169 m\u1edbi \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c t\u1ea1m \u1ee9ng m\u1edbi. Tr\u01b0\u1eddng h\u1ee3p d\u00e2y d\u01b0a c\u00f4ng n\u1ee3 qu\u00e1 01 th\u00e1ng ph\u00f2ng k\u1ebf to\u00e1n ph\u1ea3i b\u00e1o c\u00e1o Tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb \u0111\u1ec3 x\u1eed l\u00fd, n\u1ebfu qu\u00e1 02 th\u00e1ng ph\u1ea3i b\u00e1o c\u00e1o v\u1ec1 C\u00f4ng ty.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi t\u1ea1m \u1ee9ng chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n t\u1ea1m \u1ee9ng, Ph\u00f2ng T\u00e0i ch\u00ednh – K\u1ebf to\u00e1n ph\u1ea3i b\u00e1o b\u00e1o ngay cho l\u00e3nh \u0111\u1ea1o \u0111\u01a1n v\u1ecb \u0111\u1ec3 x\u1eed l\u00fd k\u1ecbp th\u1eddi.<\/span><\/p>\n

\u0110i\u1ec1u 20.<\/strong> Qu\u1ea3n l\u00fd ti\u1ec1n m\u1eb7t t\u1ea1i qu\u1ef9<\/strong><\/span><\/p>\n

– C\u00e1c \u0111\u01a1n v\u1ecb ph\u1ea3i x\u00e2y d\u1ef1ng h\u1ea1n m\u1ee9c t\u1ed3n qu\u1ef9 cu\u1ed1i ng\u00e0y cho \u0111\u01a1n v\u1ecb m\u00ecnh \u0111\u1ec3 tr\u00ecnh C\u00f4ng ty ph\u00ea duy\u1ec7t. Khi s\u1ed1 ti\u1ec1n m\u1eb7t t\u1ed3n qu\u1ef9 cu\u1ed1i ng\u00e0y v\u01b0\u1ee3t qu\u00e1 h\u1ea1n m\u1ee9c t\u1ed1i \u0111a 20% tr\u1edf l\u00ean, c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ea3i n\u1ed9p ngay ph\u1ea7n v\u01b0\u1ee3t v\u1ec1 C\u00f4ng ty. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh c\u00e1c kho\u1ea3n chi ti\u00eau \u0111\u1ed9t xu\u1ea5t l\u1edbn h\u01a1n h\u1ea1n m\u1ee9c cho ph\u00e9p (d\u1ef1 ki\u1ebfn s\u1ebd ph\u00e1t sinh trong th\u1eddi gian t\u1ed1i \u0111a l\u00e0 03 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo), \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ec3 s\u1ed1 ti\u1ec1n t\u1ed3n qu\u1ef9 l\u1edbn h\u01a1n h\u1ea1n m\u1ee9c \u0111\u1ec3 \u0111\u00e1p \u1ee9ng chi ti\u00eau.<\/span><\/p>\n

– \u0110\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng thu, chi b\u1eb1ng ti\u1ec1n m\u1eb7t theo \u0111\u00fang ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh c\u1ee7a C\u00f4ng ty. M\u1ecdi kho\u1ea3n thu, chi b\u1eb1ng ti\u1ec1n m\u1eb7t ph\u1ea3i \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 ph\u1ea3i l\u1eadp phi\u1ebfu thu, phi\u1ebfu chi. Nghi\u00eam c\u1ea5m h\u00e0nh vi th\u1ee7 qu\u1ef9 chi ti\u1ec1n m\u1eb7t khi ch\u01b0a c\u00f3 phi\u1ebfu chi;<\/span><\/p>\n

– \u0110\u01a1n v\u1ecb ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1ea3o qu\u1ea3n an to\u00e0n ti\u1ec1n m\u1eb7t t\u1ea1i qu\u1ef9. K\u00e9t \u0111\u1ef1ng ti\u1ec1n ph\u1ea3i \u0111\u1ec3 t\u1ea1i n\u01a1i an to\u00e0n, \u0111\u1ea3m b\u1ea3o ph\u00f2ng ch\u00e1y ch\u1eefa ch\u00e1y t\u1ed1t, tr\u00e1nh \u1ea9m m\u1ed1c, n\u01b0\u1edbc tr\u00e0n,… Khi ti\u1ec1n m\u1eb7t t\u1ed3n qu\u1ef9 b\u1ecb m\u1ea5t tr\u1ed9m c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ea3i l\u1eadp ngay bi\u00ean b\u1ea3n \u0111\u1ed3ng th\u1eddi b\u00e1o c\u00e1o v\u1edbi c\u01a1 quan C\u00f4ng an v\u00e0 l\u00e3nh \u0111\u1ea1o C\u00f4ng ty.<\/span><\/p>\n

– \u0110\u01a1n v\u1ecb v\u00e0 Ph\u00f2ng T\u00e0i ch\u00ednh – k\u1ebf to\u00e1n ph\u1ea3i ti\u1ebfn h\u00e0nh ki\u1ec3m qu\u1ef9 ti\u1ec1n m\u1eb7t \u0111\u1ed9t xu\u1ea5t \u00edt nh\u1ea5t m\u1ed9t l\u1ea7n h\u00e0ng th\u00e1ng.<\/span><\/p>\n

– Khi k\u1ebft th\u00fac th\u00e1ng, qu\u00fd, n\u0103m, c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ea3i ti\u1ebfn h\u00e0nh ki\u1ec3m qu\u1ef9 ti\u1ec1n m\u1eb7t, l\u1eadp bi\u00ean b\u1ea3n v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u gi\u1eefa th\u1ef1c t\u1ebf v\u00e0 s\u1ed5 s\u00e1ch.<\/span><\/p>\n

\u0110i\u1ec1u 21.<\/strong> Qu\u1ea3n l\u00fd ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/strong><\/span><\/p>\n

– C\u00e1c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ph\u00e9p ch\u1ee7 \u0111\u1ed9ng m\u1edf m\u1ed9t hay nhi\u1ec1u t\u00e0i kho\u1ea3n giao d\u1ecbch (VN\u0110, ngo\u1ea1i t\u1ec7) t\u1ea1i c\u00e1c ng\u00e2n h\u00e0ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh.<\/span><\/p>\n

– \u0110\u01a1n v\u1ecb ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c m\u1edf t\u00e0i kho\u1ea3n giao d\u1ecbch t\u1ea1i \u0111\u01a1n v\u1ecb m\u00ecnh. Tr\u01b0\u1edbc khi m\u1edf t\u00e0i kho\u1ea3n, \u0111\u01a1n v\u1ecb ph\u1ea3i \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng qu\u1ea3n l\u00fd c\u1ee7a m\u00ecnh, \u0111\u1ed3ng th\u1eddi xem x\u00e9t \u0111\u1ec3 l\u1ef1a ch\u1ecdn ng\u00e2n h\u00e0ng c\u00f3 kh\u1ea3 n\u0103ng \u0111\u00e1p \u1ee9ng t\u1ed1t nhu c\u1ea7u giao d\u1ecbch v\u00e0 b\u1ea3o to\u00e0n ti\u1ec1n g\u1eedi cho \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

– C\u00e1c \u0111\u01a1n v\u1ecb ph\u1ea3i x\u00e2y d\u1ef1ng h\u1ea1n m\u1ee9c t\u1ed3n qu\u1ef9 cu\u1ed1i ng\u00e0y cho \u0111\u01a1n v\u1ecb m\u00ecnh \u0111\u1ec3 tr\u00ecnh C\u00f4ng ty ph\u00ea duy\u1ec7t. Khi t\u1ed5ng s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n c\u1ee7a \u0111\u01a1n v\u1ecb v\u01b0\u1ee3t qu\u00e1 h\u1ea1n m\u1ee9c s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng t\u1eeb 20% tr\u1edf l\u00ean, \u0111\u01a1n v\u1ecb ph\u1ea3i n\u1ed9p ngay ph\u1ea7n ti\u1ec1n v\u01b0\u1ee3t v\u1ec1 C\u00f4ng ty. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh c\u00e1c kho\u1ea3n chi ti\u00eau \u0111\u1ed9t xu\u1ea5t l\u1edbn h\u01a1n h\u1ea1n m\u1ee9c cho ph\u00e9p (d\u1ef1 ki\u1ebfn s\u1ebd ph\u00e1t sinh trong th\u1eddi gian t\u1ed1i \u0111a l\u00e0 03 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo), \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ec3 s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n v\u01b0\u1ee3t tr\u00ean h\u1ea1n m\u1ee9c \u0111\u1ec3 \u0111\u00e1p \u1ee9ng chi ti\u00eau.<\/span><\/p>\n

\u0110i\u1ec1u 22. X\u00e2y d\u1ef1ng h\u1ea1n m\u1ee9c s\u1ed1 d\u01b0 t\u1ed3n qu\u1ef9 ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng<\/strong><\/span><\/p>\n

H\u00e0ng n\u0103m, \u0111\u01a1n v\u1ecb ph\u1ea3i ti\u1ebfn h\u00e0nh x\u00e2y d\u1ef1ng h\u1ea1n m\u1ee9c s\u1ed1 d\u01b0 t\u1ed3n qu\u1ef9 ti\u1ec1n m\u1eb7t v\u00e0 ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n t\u1ea1i ng\u00e2n h\u00e0ng, tr\u00ecnh C\u00f4ng ty ph\u00ea duy\u1ec7t. C\u1ee5 th\u1ec3:<\/span><\/p>\n

– C\u0103n c\u1ee9 k\u1ebf ho\u1ea1ch kinh doanh, k\u1ebf ho\u1ea1ch thu, chi ti\u1ec1n c\u1ee7a n\u0103m k\u1ebf ho\u1ea1ch v\u00e0 t\u00ecnh h\u00ecnh thu chi c\u1ee7a n\u0103m tr\u01b0\u1edbc, ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 15 th\u00e1ng 01 c\u1ee7a n\u0103m k\u1ebf ho\u1ea1ch, c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ea3i \u0111\u0103ng k\u00fd v\u1edbi C\u00f4ng ty h\u1ea1n m\u1ee9c s\u1ed1 d\u01b0 t\u1ed3n qu\u1ef9 ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n t\u1ea1i ng\u00e2n h\u00e0ng cho n\u0103m k\u1ebf ho\u1ea1ch.<\/span><\/p>\n

– Tr\u00ean c\u01a1 s\u1edf \u0111\u0103ng k\u00fd c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb, C\u00f4ng ty xem x\u00e9t ra quy\u1ebft \u0111\u1ecbnh v\u1ec1 h\u1ea1n m\u1ee9c s\u1ed1 d\u01b0 t\u1ed3n qu\u1ef9 ti\u1ec1n m\u1eb7t v\u00e0 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng cho c\u00e1c \u0111\u01a1n v\u1ecb ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 01 n\u0103m k\u1ebf ho\u1ea1ch. Trong th\u1eddi gian ch\u1edd quy\u1ebft \u0111\u1ecbnh c\u1ee7a C\u00f4ng ty, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u00e1c \u0111\u1ecbnh m\u1ee9c c\u1ee7a n\u0103m tr\u01b0\u1edbc \u0111\u1ec3 th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

Ch\u01b0\u01a1ng IV<\/strong><\/span><\/p>\n

QU\u1ea2N L\u00dd DOANH THU, CHI PH\u00cd V\u00c0 K\u1ebeT QU\u1ea2<\/strong><\/span><\/p>\n

HO\u1ea0T \u0110\u1ed8NG KINH DOANH<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 23. Qu\u1ea3n l\u00fd doanh thu v\u00e0 thu nh\u1eadp kh\u00e1c<\/strong><\/span><\/p>\n

Doanh thu c\u1ee7a C\u00f4ng ty bao g\u1ed3m: doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh, doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 thu nh\u1eadp h\u1ee3p ph\u00e1p kh\u00e1c.<\/span><\/p>\n

– Doanh thu ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00f4ng th\u01b0\u1eddng l\u00e0 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n ph\u1ea3i thu ph\u00e1t sinh trong k\u1ef3 t\u1eeb vi\u1ec7c b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a C\u00f4ng ty. Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5: l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, cung \u1ee9ng d\u1ecbch v\u1ee5,… sau khi tr\u1eeb (-) c\u00e1c kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng ho\u00e1, h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i (c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7), \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng ch\u1ea5p nh\u1eadn thanh to\u00e1n (kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a thu ti\u1ec1n).<\/span><\/p>\n

– Doanh thu t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh bao g\u1ed3m: c\u00e1c kho\u1ea3n thu ph\u00e1t sinh t\u1eeb ti\u1ec1n b\u1ea3n quy\u1ec1n; cho thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a C\u00f4ng ty; ti\u1ec1n l\u00e3i t\u1eeb vi\u1ec7c cho vay v\u1ed1n; l\u00e3i ti\u1ec1n g\u1eedi; l\u00e3i b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm; l\u00e3i cho thu\u00ea t\u00e0i ch\u00ednh; ch\u00eanh l\u1ec7ch l\u00e3i do b\u00e1n ngo\u1ea1i t\u1ec7, ch\u00eanh l\u1ec7ch t\u1ec9 gi\u00e1 ngo\u1ea1i t\u1ec7, ch\u00eanh l\u1ec7ch l\u00e3i chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia t\u1eeb vi\u1ec7c \u0111\u1ea7u t\u01b0 ra ngo\u00e0i C\u00f4ng ty.<\/span><\/p>\n

– Thu nh\u1eadp kh\u00e1c: l\u00e0 c\u00e1c kho\u1ea3n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng th\u01b0\u1eddng xuy\u00ean theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh nh\u01b0: thu ti\u1ec1n b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 nh\u01b0ng ch\u1ee7 n\u1ee3 kh\u00f4ng c\u00f2n, thu t\u1eeb vi\u1ec7c thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, thu ti\u1ec1n ph\u1ea1t kh\u00e1ch h\u00e0ng vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c.<\/span><\/p>\n

– To\u00e0n b\u1ed9 doanh thu ph\u00e1t sinh trong k\u1ef3 ph\u1ea3i c\u00f3 c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 ch\u1ee9ng minh v\u00e0 ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 trong s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb v\u00e0 C\u00f4ng ty theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

\u0110i\u1ec1u 24.<\/strong> Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong>.<\/span><\/p>\n

Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh bao g\u1ed3m: Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh, chi ph\u00ed l\u01b0u th\u00f4ng, chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c.<\/span><\/p>\n

– C\u00f4ng ty ph\u1ea3i x\u00e2y d\u1ef1ng, ban h\u00e0nh v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00e1c \u0111\u1ecbnh m\u1ee9c kinh t\u1ebf – k\u1ef9 thu\u1eadt ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m kinh t\u1ebf – k\u1ef9 thu\u1eadt ng\u00e0nh ngh\u1ec1 kinh doanh, m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd, tr\u00ecnh \u0111\u1ed9 trang b\u1ecb c\u1ee7a \u0111\u01a1n v\u1ecb. C\u00e1c \u0111\u1ecbnh m\u1ee9c ph\u1ea3i \u0111\u01b0\u1ee3c ph\u1ed5 bi\u1ebfn \u0111\u1ebfn t\u1eadn ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n, c\u00f4ng b\u1ed1 c\u00f4ng khai cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong C\u00f4ng ty bi\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n v\u00e0 ki\u1ec3m tra, gi\u00e1m s\u00e1t.<\/span><\/p>\n

– Th\u01b0\u1eddng xuy\u00ean theo d\u00f5i, ph\u00e2n t\u00edch chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh nh\u1eb1m ph\u00e1t hi\u1ec7n nh\u1eefng kh\u00e2u y\u1ebfu, k\u00e9m trong qu\u1ea3n l\u00fd, nh\u1eefng y\u1ebfu t\u1ed1 l\u00e0m t\u0103ng chi ph\u00ed, l\u00e0m t\u0103ng gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m \u0111\u1ec3 c\u00f3 gi\u1ea3i ph\u00e1p kh\u1eafc ph\u1ee5c k\u1ecbp th\u1eddi.<\/span><\/p>\n

– Vi\u1ec7c ghi nh\u1eadn chi ph\u00ed ph\u00e1t sinh ph\u1ea3i \u0111\u1ea3m b\u1ea3o ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh v\u00e0 theo quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed c\u1ee7a C\u00f4ng ty.<\/span><\/p>\n

\u0110i\u1ec1u 25. Gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, chi ph\u00ed d\u1ecbch v\u1ee5 ti\u00eau th\u1ee5.<\/strong><\/span><\/p>\n

– T\u1ed5ng gi\u00e1 th\u00e0nh to\u00e0n b\u1ed9 s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a, chi ph\u00ed d\u1ecbch v\u1ee5 ti\u00eau th\u1ee5 trong k\u1ef3 (ho\u1eb7c gi\u00e1 th\u00e0nh h\u00e0ng h\u00f3a b\u00e1n ra) bao g\u1ed3m: gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a xu\u1ea5t ti\u00eau th\u1ee5 trong k\u1ef3 (ho\u1eb7c gi\u00e1 v\u1ed1n h\u00e0ng h\u00f3a b\u00e1n ra); chi ph\u00ed qu\u1ea3n l\u00fd C\u00f4ng ty ph\u00e1t sinh trong k\u1ef3; chi ph\u00ed b\u00e1n h\u00e0ng ph\u00e1t sinh trong k\u1ef3.<\/span><\/p>\n

– Nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, chi ph\u00ed d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh sau:<\/span><\/p>\n

1. Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 g\u1ed3m:<\/span><\/p>\n

+ Chi ph\u00ed v\u1ec1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u v\u00e0 \u0111\u1ed9ng l\u1ef1c s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp cho s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5.<\/span><\/p>\n

+ C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t nh\u01b0: ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p c\u00f3 t\u00ednh ch\u1ea5t l\u01b0\u01a1ng, chi \u0103n gi\u1eefa ca, chi b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf v\u00e0 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n.<\/span><\/p>\n

+ Chi ph\u00ed s\u1ea3n xu\u1ea5t chung: chi ph\u00ed chung ph\u00e1t sinh \u1edf c\u00e1c ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn kinh doanh nh\u01b0: ti\u1ec1n l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p, \u0103n gi\u1eefa ca, chi ph\u00ed v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i v\u00e0 c\u00e1c chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c.<\/span><\/p>\n

2. Gi\u00e1 th\u00e0nh to\u00e0n b\u1ed9 s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 \u0111\u00e3 ti\u00eau th\u1ee5 g\u1ed3m:<\/span><\/p>\n

+ Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t c\u1ee7a s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5: chi ph\u00ed v\u1ec1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u v\u00e0 \u0111\u1ed9ng l\u1ef1c s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp cho s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5; c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t nh\u01b0: ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p c\u00f3 t\u00ednh ch\u1ea5t l\u01b0\u01a1ng, chi \u0103n gi\u1eefa ca, chi b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf v\u00e0 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n; chi ph\u00ed s\u1ea3n xu\u1ea5t chung: chi ph\u00ed chung ph\u00e1t sinh \u1edf c\u00e1c ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn kinh doanh nh\u01b0: ti\u1ec1n l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p, \u0103n gi\u1eefa ca, chi ph\u00ed v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i v\u00e0 c\u00e1c chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c.<\/span><\/p>\n

+ Chi ph\u00ed b\u00e1n h\u00e0ng: c\u00e1c chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 nh\u01b0 ti\u1ec1n l\u01b0\u01a1ng, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p ph\u1ea3i tr\u1ea3 cho nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng, hoa h\u1ed3ng \u0111\u1ea1i l\u00fd, hoa h\u1ed3ng m\u00f4i gi\u1edbi, ti\u1ebfp th\u1ecb, x\u00fac ti\u1ebfn th\u01b0\u01a1ng m\u1ea1i, khuy\u1ebfn m\u00e3i, qu\u1ea3ng c\u00e1o, \u0111\u00f3ng g\u00f3i, v\u1eadn chuy\u1ec3n, b\u1ea3o qu\u1ea3n,… kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, chi ph\u00ed v\u1eadt li\u1ec7u, bao b\u00ec, d\u1ee5ng c\u1ee5, \u0111\u1ed3 d\u00f9ng, chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i v\u00e0 c\u00e1c chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c.<\/span><\/p>\n

+ Chi ph\u00ed qu\u1ea3n l\u00fd C\u00f4ng ty: c\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh, qu\u1ea3n l\u00fd h\u00e0nh ch\u00ednh v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a C\u00f4ng ty. \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m c\u00f3 th\u1eddi gian s\u1ea3n xu\u1ea5t tr\u00ean 1 n\u0103m th\u00ec chi ph\u00ed qu\u1ea3n l\u00fd C\u00f4ng ty ph\u00e1t sinh trong n\u0103m \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho s\u1ea3n ph\u1ea9m d\u1edf dang.<\/span><\/p>\n

+ To\u00e0n b\u1ed9 chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd C\u00f4ng ty \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n cho s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 ti\u00eau th\u1ee5 trong n\u0103m \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n

\u0110i\u1ec1u 26.<\/strong> X\u1eed l\u00fd kinh doanh thua l\u1ed7<\/strong><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p kinh doanh thua l\u1ed7, T\u1ed5ng Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty ph\u1ea3i \u0111\u1ec1 xu\u1ea5t c\u00e1c gi\u1ea3i ph\u00e1p c\u1ea5p b\u00e1ch \u0111\u1ec3 H\u0110QT xem x\u00e9t quy\u1ebft \u0111\u1ecbnh, ho\u1eb7c tr\u00ecnh \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng quy\u1ebft \u0111\u1ecbnh:<\/span><\/p>\n

– Tr\u00edch t\u1eeb qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh \u0111\u1ec3 b\u00f9 l\u1ed7.<\/span><\/p>\n

– Chuy\u1ec3n m\u1ed9t ph\u1ea7n l\u1ed7 sang n\u0103m sau, \u0111\u1ed3ng th\u1eddi quy\u1ebft \u0111\u1ecbnh c\u00e1c bi\u1ec7n ph\u00e1p \u0111\u1ec3 kh\u1eafc ph\u1ee5c.<\/span><\/p>\n

\u0110i\u1ec1u 27. L\u1ee3i nhu\u1eadn th\u1ef1c hi\u1ec7n<\/strong><\/span><\/p>\n

– L\u1ee3i nhu\u1eadn th\u1ef1c hi\u1ec7n l\u00e0 k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a C\u00f4ng ty sau m\u1ed9t k\u1ef3 ho\u1ea1t \u0111\u1ed9ng. L\u1ee3i nhu\u1eadn th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c:<\/span><\/p>\n

L\u1ee3i nhu\u1eadn th\u1ef1c hi\u1ec7n trong k\u1ef3 = T\u1ed5ng doanh thu thu\u1ea7n trong k\u1ef3 + Thu nh\u1eadp kh\u00e1c trong k\u1ef3 – T\u1ed5ng chi ph\u00ed trong k\u1ef3<\/strong><\/span><\/p>\n

– Vi\u1ec7c x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

Ch\u01b0\u01a1ng V<\/strong><\/span><\/p>\n

PH\u00c2N PH\u1ed0I L\u1ee2I NHU\u1eacN V\u00c0 TR\u00cdCH L\u1eacP C\u00c1C QU\u1ef8<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 28.<\/strong> Ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn v\u00e0 tr\u00edch l\u1eadp c\u00e1c qu\u1ef9<\/strong>.<\/span><\/p>\n

L\u1ee3i nhu\u1eadn c\u1ee7a C\u00f4ng ty sau khi b\u00f9 l\u1ed7 n\u0103m tr\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, \u0111\u01b0\u1ee3c ph\u00e2n ph\u1ed1i nh\u01b0 sau:<\/span><\/p>\n

– Tr\u1ea3 c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t nh\u01b0: ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, ph\u1ea1t vi ph\u1ea1m Lu\u1eadt Giao th\u00f4ng, Lu\u1eadt M\u00f4i tr\u01b0\u1eddng; ph\u1ea1t vay n\u1ee3 qu\u00e1 h\u1ea1n, ph\u1ea1t vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 \u0111\u0103ng k\u00fd kinh doanh, ph\u1ea1t vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n – th\u1ed1ng k\u00ea v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea1t kh\u00e1c;<\/span><\/p>\n

– Tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00e3 chi nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf;<\/span><\/p>\n

– Ph\u1ea7n l\u1ee3i nhu\u1eadn c\u00f2n l\u1ea1i sau khi tr\u1eeb c\u00e1c kho\u1ea3n tr\u00ean, \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 v\u00e0 chia c\u1ed5 t\u1ee9c cho c\u00e1c c\u1ed5 \u0111\u00f4ng theo quy ch\u1ebf ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn do H\u0110QT l\u1eadp v\u00e0 tr\u00ecnh \u0110\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng quy\u1ebft \u0111\u1ecbnh theo t\u1eebng n\u0103m.<\/span><\/p>\n

\u0110i\u1ec1u 29.<\/strong> M\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u00e1c qu\u1ef9 c\u1ee7a C\u00f4ng ty.<\/strong><\/span><\/p>\n

– Qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3:<\/span><\/p>\n

+ B\u00f9 \u0111\u1eafp nh\u1eefng t\u1ed5n th\u1ea5t, thi\u1ec7t h\u1ea1i v\u1ec1 t\u00e0i s\u1ea3n, c\u00f4ng n\u1ee3 kh\u00f4ng \u0111\u00f2i \u0111\u01b0\u1ee3c x\u1ea3y ra trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n

+ B\u00f9 \u0111\u1eafp kho\u1ea3n l\u1ed7 c\u1ee7a C\u00f4ng ty theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a H\u0110QT.<\/span><\/p>\n

– Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3:<\/span><\/p>\n

+ B\u1ed5 sung v\u00e0o v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a C\u00f4ng ty.<\/span><\/p>\n

+ Mua c\u00f4ng tr\u00e1i, tr\u00e1i phi\u1ebfu.<\/span><\/p>\n

+ Mua c\u1ed5 ph\u1ea7n, g\u00f3p v\u1ed1n t\u1ea1i c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n, c\u00f4ng ty TNHH, c\u00f4ng ty li\u00ean doanh; g\u00f3p v\u1ed1n ho\u1ea1t \u0111\u1ed9ng h\u1ee3p t\u00e1c kinh doanh.<\/span><\/p>\n

+ \u0110\u1ec3 \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7, trang thi\u1ebft b\u1ecb, \u0111i\u1ec1u ki\u1ec7n l\u00e0m vi\u1ec7c c\u1ee7a C\u00f4ng ty.<\/span><\/p>\n

+ C\u0103n c\u1ee9 v\u00e0o nhu c\u1ea7u \u0111\u1ea7u t\u01b0 v\u00e0 kh\u1ea3 n\u0103ng c\u1ee7a qu\u1ef9, H\u0110QT quy\u1ebft \u0111\u1ecbnh h\u00ecnh th\u1ee9c v\u00e0 bi\u1ec7n ph\u00e1p \u0111\u1ea7u t\u01b0 theo nguy\u00ean t\u1eafc c\u00f3 hi\u1ec7u qu\u1ea3, b\u1ea3o to\u00e0n v\u00e0 ph\u00e1t tri\u1ec3n v\u1ed1n.<\/span><\/p>\n

– Qu\u1ef9 khen th\u01b0\u1edfng \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3:<\/span><\/p>\n

+ Th\u01b0\u1edfng \u0111\u1ecbnh k\u1ef3, th\u01b0\u1edfng cu\u1ed1i n\u0103m tr\u00ean c\u01a1 s\u1edf n\u0103ng su\u1ea5t lao \u0111\u1ed9ng v\u00e0 th\u00e0nh t\u00edch c\u00f4ng t\u00e1c c\u1ee7a CBCNV, ho\u1eb7c th\u01b0\u1edfng \u0111\u1ed9t xu\u1ea5t cho nh\u1eefng c\u00e1 nh\u00e2n, t\u1eadp th\u1ec3 c\u00f3 th\u00e0nh t\u00edch \u0111\u1ed9t xu\u1ea5t trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh. M\u1ee9c th\u01b0\u1edfng c\u1ea7n c\u00f3 \u00fd ki\u1ebfn c\u1ee7a c\u00f4ng \u0111o\u00e0n C\u00f4ng ty tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n

+ Th\u01b0\u1edfng cho nh\u1eefng c\u00e1 nh\u00e2n v\u00e0 \u0111\u01a1n v\u1ecb b\u00ean ngo\u00e0i C\u00f4ng ty c\u00f3 \u0111\u00f3ng g\u00f3p nhi\u1ec1u cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a C\u00f4ng ty theo quy ch\u1ebf th\u01b0\u1edfng c\u1ee7a C\u00f4ng ty. M\u1ee9c th\u01b0\u1edfng do T\u1ed5ng Gi\u00e1m \u0111\u1ed1c quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n

+ Th\u01b0\u1edfng ng\u01b0\u1eddi qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh C\u00f4ng ty (H\u0110QT, Ban Gi\u00e1m \u0111\u1ed1c, Ban Ki\u1ec3m so\u00e1t). M\u1ee9c th\u01b0\u1edfng g\u1eafn v\u1edbi hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a C\u00f4ng ty.<\/span><\/p>\n

– Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3:<\/span><\/p>\n

+ \u0110\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ho\u1eb7c s\u1eeda ch\u1eefa c\u00e1c c\u00f4ng tr\u00ecnh ph\u00fac l\u1ee3i chung c\u1ee7a C\u00f4ng ty.<\/span><\/p>\n

+ Chi cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng th\u1ec3 thao, v\u0103n ho\u00e1, ph\u00fac l\u1ee3i c\u00f4ng c\u1ed9ng c\u1ee7a t\u1eadp th\u1ec3 c\u00f4ng nh\u00e2n vi\u00ean C\u00f4ng ty, ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i.<\/span><\/p>\n

+ Ngo\u00e0i ra c\u00f3 th\u1ec3 chi tr\u1ee3 c\u1ea5p kh\u00f3 kh\u0103n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a C\u00f4ng ty k\u1ec3 c\u1ea3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 ngh\u1ec9 h\u01b0u, m\u1ea5t s\u1ee9c l\u00e2m v\u00e0o ho\u00e0n c\u1ea3nh kh\u00f3 kh\u0103n, kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a, ho\u1eb7c l\u00e0m c\u00f4ng t\u00e1c t\u1eeb thi\u1ec7n x\u00e3 h\u1ed9i.<\/span><\/p>\n

+ Vi\u1ec7c s\u1eed d\u1ee5ng qu\u1ef9 ph\u00fac l\u1ee3i do T\u1ed5ng Gi\u00e1m \u0111\u1ed1c quy\u1ebft \u0111\u1ecbnh sau khi tham kh\u1ea3o \u00fd ki\u1ebfn c\u1ee7a Ban ch\u1ea5p h\u00e0nh C\u00f4ng \u0111o\u00e0n C\u00f4ng ty.<\/span><\/p>\n

+ Vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c qu\u1ef9 n\u00f3i tr\u00ean ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00f4ng khai theo quy ch\u1ebf c\u00f4ng khai t\u00e0i ch\u00ednh, quy ch\u1ebf d\u00e2n ch\u1ee7 \u1edf c\u00f4ng ty c\u1ed5 ph\u1ea7n v\u00e0 quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc. C\u00f4ng ty ch\u1ec9 \u0111\u01b0\u1ee3c chi c\u00e1c qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i, th\u01b0\u1edfng ng\u01b0\u1eddi qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh C\u00f4ng ty sau khi thanh to\u00e1n \u0111\u1ee7 c\u00e1c kho\u1ea3n n\u1ee3 v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i s\u1ea3n kh\u00e1c \u0111\u1ebfn h\u1ea1n ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

\u0110i\u1ec1u 30. Tr\u1ea3 c\u1ed5 t\u1ee9c<\/strong><\/span><\/p>\n

– C\u00f4ng ty chi tr\u1ea3 c\u1ed5 t\u1ee9c cho c\u1ed5 \u0111\u00f4ng khi C\u00f4ng ty kinh doanh c\u00f3 l\u1ee3i nhu\u1eadn, \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf, c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 theo quy \u0111\u1ecbnh v\u00e0 b\u00f9 l\u1ed7 c\u00e1c n\u0103m tr\u01b0\u1edbc (n\u1ebfu c\u00f3). \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng quy\u1ebft \u0111\u1ecbnh tr\u1ea3 c\u1ed5 t\u1ee9c cho c\u00e1c c\u1ed5 \u0111\u00f4ng tr\u00ean c\u01a1 s\u1edf v\u1ed1n g\u00f3p.<\/span><\/p>\n

– H\u0110QT l\u1eadp danh s\u00e1ch c\u1ed5 \u0111\u00f4ng \u0111\u01b0\u1ee3c nh\u1eadn c\u1ed5 t\u1ee9c, x\u00e1c \u0111\u1ecbnh m\u1ee9c c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c tr\u1ea3 \u0111\u1ed1i v\u1edbi t\u1eebng c\u1ed5 ph\u1ea7n, th\u1eddi h\u1ea1n v\u00e0 h\u00ecnh th\u1ee9c tr\u1ea3 ch\u1eadm nh\u1ea5t 30 ng\u00e0y tr\u01b0\u1edbc m\u1ed7i l\u1ea7n tr\u1ea3 c\u1ed5 t\u1ee9c. Th\u00f4ng b\u00e1o v\u1ec1 tr\u1ea3 c\u1ed5 t\u1ee9c ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn t\u1ea5t c\u1ea3 c\u1ed5 \u0111\u00f4ng theo \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd ch\u1eadm nh\u1ea5t 15 ng\u00e0y (m\u01b0\u1eddi l\u0103m) tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n tr\u1ea3 c\u1ed5 t\u1ee9c. Trong th\u00f4ng b\u00e1o ph\u1ea3i ghi r\u00f5 t\u00ean C\u00f4ng ty, t\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a c\u1ed5 \u0111\u00f4ng v\u00e0 s\u1ed1 c\u1ed5 ph\u1ea7n t\u1eebng lo\u1ea1i c\u1ee7a c\u1ed5 \u0111\u00f4ng, m\u1ee9c c\u1ed5 t\u1ee9c \u0111\u1ed1i v\u1edbi t\u1eebng c\u1ed5 ph\u1ea7n v\u00e0 t\u1ed5ng s\u1ed1 c\u1ed5 t\u1ee9c m\u00e0 c\u1ed5 \u0111\u00f4ng \u0111\u00f3 \u0111\u01b0\u1ee3c nh\u1eadn, th\u1eddi \u0111i\u1ec3m v\u00e0 ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 c\u1ed5 t\u1ee9c.<\/span><\/p>\n

– C\u1ed5 t\u1ee9c n\u1ebfu \u0111\u01b0\u1ee3c chi tr\u1ea3 b\u1eb1ng ti\u1ec1n m\u1eb7t s\u1ebd ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam v\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c thanh to\u00e1n qua t\u00e0i kho\u1ea3n c\u1ee7a c\u1ed5 \u0111\u00f4ng t\u1ea1i ng\u00e2n h\u00e0ng ho\u1eb7c l\u1ec7nh tr\u1ea3 ti\u1ec1n g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u \u0111i\u1ec7n (theo ph\u01b0\u01a1ng th\u1ee9c b\u1ea3o \u0111\u1ea3m) t\u1edbi \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd c\u1ee7a c\u1ed5 \u0111\u00f4ng th\u1ee5 h\u01b0\u1edfng v\u00e0 n\u1ebfu c\u00f3 r\u1ee7i ro ph\u00e1t sinh th\u00ec c\u1ed5 \u0111\u00f4ng \u0111\u00f3 ph\u1ea3i ch\u1ecbu.<\/span><\/p>\n

– C\u1ed5 \u0111\u00f4ng chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n c\u1ee7a m\u00ecnh trong th\u1eddi gian gi\u1eefa th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac l\u1eadp danh s\u00e1ch c\u1ed5 \u0111\u00f4ng v\u00e0 th\u1eddi \u0111i\u1ec3m tr\u1ea3 c\u1ed5 t\u1ee9c, th\u00ec ng\u01b0\u1eddi chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0 ng\u01b0\u1eddi nh\u1eadn c\u1ed5 t\u1ee9c t\u1eeb C\u00f4ng ty.<\/span><\/p>\n

– S\u1ed1 c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c chia cho c\u00e1c c\u1ed5 \u0111\u00f4ng theo ph\u1ea7n v\u1ed1n g\u00f3p v\u00e0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed7i n\u0103m 1 l\u1ea7n. C\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c tr\u1ea3 khi c\u00f3 quy\u1ebft to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m, \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ki\u1ec3m tra ph\u00ea duy\u1ec7t ngh\u0129a v\u1ee5 thu\u1ebf ho\u1eb7c k\u1ebft qu\u1ea3 c\u1ee7a ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 \u0111\u01b0\u1ee3c \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n

Ch\u01b0\u01a1ng VI<\/strong><\/span><\/p>\n

K\u1ebe HO\u1ea0CH T\u00c0I CH\u00cdNH, CH\u1ebe \u0110\u1ed8 K\u1ebe TO\u00c1N,<\/strong><\/span><\/p>\n

TH\u1ed0NG K\u00ca V\u00c0 KI\u1ec2M TO\u00c1N<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 31.<\/strong> K\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh<\/strong><\/span><\/p>\n

– C\u0103n c\u1ee9 v\u00e0o k\u1ebf ho\u1ea1ch s\u1ea3n xu\u1ea5t, kinh doanh C\u00f4ng ty v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n v\u00e0 h\u00e0ng n\u0103m ph\u00f9 h\u1ee3p v\u1edbi k\u1ebf ho\u1ea1ch kinh doanh c\u1ee7a C\u00f4ng ty. Th\u1eddi h\u1ea1n l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh c\u00f9ng th\u1eddi \u0111i\u1ec3m v\u1edbi k\u1ebf ho\u1ea1ch s\u1ea3n xu\u1ea5t, kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a C\u00f4ng ty.<\/span><\/p>\n

– H\u0110QT quy\u1ebft \u0111\u1ecbnh k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh h\u00e0ng n\u0103m c\u1ee7a C\u00f4ng ty v\u00e0 b\u00e1o c\u00e1o \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng l\u00e0m c\u0103n c\u1ee9 gi\u00e1m s\u00e1t v\u00e0 \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a H\u0110QT v\u00e0 T\u1ed5ng Gi\u00e1m \u0111\u1ed1c.<\/span><\/p>\n

\u0110i\u1ec1u 32.<\/strong> Ng\u00e2n s\u00e1ch ho\u1ea1t \u0111\u1ed9ng<\/strong><\/span><\/p>\n

– Ng\u00e2n s\u00e1ch ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb\/ph\u00f2ng ban l\u00e0 kho\u1ea3n ti\u1ec1n d\u1ef1 ki\u1ebfn \u0111\u1ec3 trang tr\u1ea3i cho to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb\/ph\u00f2ng ban \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ho\u00e0n th\u00e0nh k\u1ebf ho\u1ea1ch s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a C\u00f4ng ty trong m\u1ed9t th\u1eddi k\u1ef3 nh\u1ea5t \u0111\u1ecbnh;<\/span><\/p>\n

– H\u1eb1ng n\u0103m, c\u00e1c \u0111\u01a1n v\u1ecb\/ph\u00f2ng ban d\u1ef1a tr\u00ean k\u1ebf ho\u1ea1ch ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh ti\u1ebfn h\u00e0nh l\u1eadp ng\u00e2n s\u00e1ch tr\u00ecnh T\u1ed5ng Gi\u00e1m \u0111\u1ed1c ph\u00ea duy\u1ec7t kh\u00f4ng tr\u1ec5 h\u01a1n ng\u00e0y 31 th\u00e1ng 12 c\u1ee7a n\u0103m tr\u01b0\u1edbc. \u0110\u01a1n v\u1ecb ph\u1ea3i thuy\u1ebft tr\u00ecnh v\u00e0 b\u1ea3o v\u1ec7 ng\u00e2n s\u00e1ch ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh tr\u01b0\u1edbc T\u1ed5ng Gi\u00e1m \u0111\u1ed1c n\u1ebfu \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u;<\/span><\/p>\n

– C\u0103n c\u1ee9 v\u00e0o ng\u00e2n s\u00e1ch ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t, Ph\u00f2ng T\u00e0i ch\u00ednh – K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p ng\u00e2n s\u00e1ch ho\u1ea1t \u0111\u1ed9ng to\u00e0n C\u00f4ng ty tr\u01b0\u1edbc ng\u00e0y 15 th\u00e1ng 12 c\u1ee7a n\u0103m tr\u01b0\u1edbc \u0111\u1ec3 T\u1ed5ng Gi\u00e1m \u0111\u1ed1c tr\u00ecnh H\u0110QT ph\u00ea duy\u1ec7t;<\/span><\/p>\n

– Trong th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh \u1edf \u0110i\u1ec1u 47 quy ch\u1ebf n\u00e0y, L\u00e3nh \u0111\u1ea1o \u0111\u01a1n v\u1ecb to\u00e0n quy\u1ec1n quy\u1ebft \u0111\u1ecbnh vi\u1ec7c s\u1eed d\u1ee5ng trong ph\u1ea1m vi ng\u00e2n s\u00e1ch c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh ho\u1eb7c ph\u00e2n c\u1ea5p ph\u00ea duy\u1ec7t cho c\u00e1c Tr\u01b0\u1edfng ph\u00f2ng (\u0111\u1ed1i v\u1edbi c\u00e1c Chi nh\u00e1nh, nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n m\u1ee9c Tr\u01b0\u1edfng ph\u00f2ng \u1edf C\u00f4ng ty).<\/span><\/p>\n

\u0110i\u1ec1u 33.<\/strong> Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u1ed1ng k\u00ea v\u00e0 ki\u1ec3m to\u00e1n<\/strong><\/span><\/p>\n

– C\u00f4ng ty th\u1ef1c hi\u1ec7n vi\u1ec7c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, th\u1ed1ng k\u00ea theo \u0111\u00fang ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n th\u1ed1ng k\u00ea hi\u1ec7n h\u00e0nh;<\/span><\/p>\n

– C\u00f4ng ty th\u1ef1c hi\u1ec7n vi\u1ec7c l\u1eadp, n\u1ed9p, c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n

– B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng n\u0103m c\u1ee7a C\u00f4ng ty ph\u1ea3i t\u1ed5ng h\u1ee3p v\u00e0 h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean;<\/span><\/p>\n

– N\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m d\u01b0\u01a1ng l\u1ecbch v\u00e0 k\u1ebft th\u00fac v\u00e0o ng\u00e0y 31 th\u00e1ng 12 c\u00f9ng n\u0103m;<\/span><\/p>\n

– B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m c\u1ee7a C\u00f4ng ty ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u1edfi m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c ph\u00e9p ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam v\u00e0 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n ph\u1ea3i b\u00e1o c\u00e1o H\u0110QT v\u00e0 \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng;<\/span><\/p>\n

– Cu\u1ed1i m\u1ed7i ni\u00ean kh\u00f3a, H\u0110QT xem x\u00e9t, th\u00f4ng qua B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 tr\u00ecnh \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng, trong \u0111\u00f3 bao g\u1ed3m c\u00e1c n\u1ed9i dung sau:<\/span><\/p>\n

+ B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a C\u00f4ng ty.<\/span><\/p>\n

+ B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a C\u00f4ng ty.<\/span><\/p>\n

+ B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/span><\/p>\n

+ Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

– B\u00e1o c\u00e1o n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi tr\u01b0\u1edbc \u0111\u1ebfn c\u00e1c th\u00e0nh vi\u00ean H\u0110QT, Tr\u01b0\u1edfng Ban ki\u1ec3m so\u00e1t ch\u1eadm nh\u1ea5t 15 ng\u00e0y tr\u01b0\u1edbc ng\u00e0y di\u1ec5n ra cu\u1ed9c h\u1ecdp \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng th\u01b0\u1eddng ni\u00ean;<\/span><\/p>\n

– Sau \u0110\u1ea1i h\u1ed9i, c\u00e1c v\u0103n b\u1ea3n, bi\u00ean b\u1ea3n h\u1ecdp \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng v\u00e0 t\u1ea5t c\u1ea3 c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef t\u1ea1i Ph\u00f2ng T\u00e0i ch\u00ednh – K\u1ebf to\u00e1n C\u00f4ng ty theo lu\u1eadt \u0111\u1ecbnh;<\/span><\/p>\n

– T\u1ed5ng Gi\u00e1m \u0111\u1ed1c ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m c\u1ee7a C\u00f4ng ty \u0111\u1ec3 H\u0110QT th\u00f4ng qua v\u00e0 tr\u00ecnh t\u1ea1i \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng;<\/span><\/p>\n

– Trong th\u1eddi h\u1ea1n 45 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, C\u00f4ng ty ph\u1ea3i ho\u00e0n t\u1ea5t vi\u1ec7c l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 g\u1eedi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1edbi c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd c\u00f3 li\u00ean quan; \u0111\u1ed3ng th\u1eddi k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ec3 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Trong th\u1eddi h\u1ea1n 60 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn Ban ki\u1ec3m so\u00e1t c\u1ee7a C\u00f4ng ty \u0111\u1ec3 xem x\u00e9t c\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n tr\u00ecnh H\u0110QT. Trong th\u1eddi h\u1ea1n 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh \u0111\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng;<\/span><\/p>\n

\u0110i\u1ec1u 34. B\u1ed9 m\u00e1y k\u1ebf to\u00e1n t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty<\/strong><\/span><\/p>\n

– C\u00f4ng ty c\u00f3 Ph\u00f2ng T\u00e0i ch\u00ednh – K\u1ebf to\u00e1n. Ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00f4ng t\u00e1c t\u00e0i ch\u00ednh k\u1ebf to\u00e1n \u1edf C\u00f4ng ty l\u00e0 K\u1ebf to\u00e1n tr\u01b0\u1edfng. Nhi\u1ec7m v\u1ee5 c\u1ee7a b\u1ed9 m\u00e1y k\u1ebf to\u00e1n l\u00e0 th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n th\u1ed1ng k\u00ea theo \u0111\u00fang lu\u1eadt k\u1ebf to\u00e1n, th\u1ed1ng k\u00ea v\u00e0 \u0111i\u1ec1u l\u1ec7 k\u1ebf to\u00e1n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh.<\/span><\/p>\n

– C\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c trong C\u00f4ng ty \u0111\u01b0\u1ee3c C\u00f4ng ty ph\u00e2n c\u1ea5p h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c v\u00e0 c\u00f3 Tr\u01b0\u1edfng b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 c\u00e1c nh\u00e2n vi\u00ean k\u1ebf to\u00e1n. Tr\u01b0\u1edfng b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u00e1c \u0111\u01a1n v\u1ecb ch\u1ecbu tr\u00e1ch nhi\u1ec7m trong n\u1ed9i dung \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p v\u1ec1 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n.<\/span><\/p>\n

\u0110i\u1ec1u 35.<\/strong> Ch\u1ebf \u0111\u1ed9 l\u01b0u gi\u1eef t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn c\u00f4ng t\u00e1c t\u00e0i ch\u00ednh – k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

– C\u00f4ng ty ph\u1ea3i l\u01b0u gi\u1eef c\u00e1c t\u00e0i li\u1ec7u sau:<\/span><\/p>\n

+ S\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m (k\u1ec3 c\u1ea3 b\u00e1o c\u00e1o c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c n\u1ed9p l\u00ean C\u00f4ng ty).<\/span><\/p>\n

+ B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, b\u00e1o c\u00e1o c\u1ee7a Ban ki\u1ec3m so\u00e1t, k\u1ebft lu\u1eadn c\u1ee7a Thanh tra thu\u1ebf.<\/span><\/p>\n

+ C\u00e1c t\u00e0i li\u1ec7u kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 Lu\u1eadt Doanh nghi\u1ec7p.<\/span><\/p>\n

+ C\u00f4ng ty ph\u1ea3i l\u01b0u gi\u1eef c\u00e1c t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00f4ng t\u00e1c t\u00e0i ch\u00ednh k\u1ebf to\u00e1n t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c. Th\u1eddi gian l\u01b0u gi\u1eef, b\u1ea3o qu\u1ea3n \u0111\u00fang ch\u1ebf \u0111\u1ed9 v\u00e0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u0110i\u1ec1u 36.<\/strong> Ki\u1ec3m tra n\u1ed9i b\u1ed9<\/strong><\/span><\/p>\n

– C\u00f4ng t\u00e1c ki\u1ec3m tra n\u1ed9i b\u1ed9 nh\u1eb1m m\u1ee5c \u0111\u00edch gi\u00fap T\u1ed5ng Gi\u00e1m \u0111\u1ed1c n\u1eafm b\u1eaft t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb trong C\u00f4ng ty \u0111\u1ec3 c\u00f3 bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c k\u1ecbp th\u1eddi nh\u1eefng t\u1ed3n t\u1ea1i trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh, \u0111\u1ed3ng th\u1eddi gi\u00fap c\u00e1c \u0111\u01a1n v\u1ecb t\u1ed5 ch\u1ee9c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n th\u1ed1ng k\u00ea \u0111\u00fang ch\u1ebf \u0111\u1ed9 ch\u00ednh s\u00e1ch c\u1ee7a Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh v\u00e0 th\u1ed1ng nh\u1ea5t trong to\u00e0n C\u00f4ng ty.<\/span><\/p>\n

– H\u00e0ng n\u0103m C\u00f4ng ty t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3 theo qu\u00fd v\u00e0 6 th\u00e1ng, n\u0103m ho\u1eb7c \u0111\u1ed9t xu\u1ea5t \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb v\u1ec1 c\u00e1c m\u1eb7t qu\u1ea3n l\u00fd kinh t\u1ebf, t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n \u0111\u1ec3 xem x\u00e9t ch\u1ea5n ch\u1ec9nh c\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n, qu\u1ea3n l\u00fd nghi\u1ec7p v\u1ee5.<\/span><\/p>\n

\u0110i\u1ec1u 37.<\/strong> C\u00f4ng t\u00e1c ki\u1ec3m tra kh\u00e1c<\/strong><\/span><\/p>\n

C\u00f4ng ty ch\u1ecbu s\u1ef1 thanh tra, ki\u1ec3m tra, gi\u00e1m s\u00e1t c\u1ee7a c\u00e1c c\u01a1 quan t\u00e0i ch\u00ednh c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ed1i v\u1edbi c\u00f4ng t\u00e1c t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

Ch\u01b0\u01a1ng <\/strong>VII<\/strong><\/span><\/p>\n

PH\u00c2N C\u1ea4P QU\u1ea2N L\u00dd CHO C\u00c1C \u0110\u01a0N V\u1eca <\/strong>TR\u1ef0C THU\u1ed8C<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 38<\/strong>. Ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd<\/strong><\/span><\/p>\n

C\u00e1c \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, c\u00f3 con d\u1ea5u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, \u0111\u01b0\u1ee3c m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo s\u1ef1 ph\u00e2n c\u1ea5p c\u1ee7a C\u00f4ng ty v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi lu\u1eadt ph\u00e1p. C\u00e1c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c C\u00f4ng ty giao s\u1eed d\u1ee5ng m\u1ed9t ph\u1ea7n t\u00e0i s\u1ea3n, ti\u1ec1n v\u1ed1n c\u1ee7a C\u00f4ng ty \u0111\u1ec3 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh, ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1ea3o to\u00e0n v\u00e0 ph\u00e1t tri\u1ec3n v\u1ed1n. C\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 quy\u1ec1n ch\u1ee7 \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 ch\u1ee7 \u0111\u1ed9ng t\u00e0i ch\u00ednh theo s\u1ef1 ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd c\u1ee7a \u0110i\u1ec1u l\u1ec7 C\u00f4ng ty v\u00e0 Quy ch\u1ebf n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 39.<\/strong> Giao v\u1ed1n cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/strong><\/span><\/p>\n

C\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c s\u1ebd \u0111\u01b0\u1ee3c C\u00f4ng ty \u0111\u1ecbnh m\u1ee9c v\u1ed1n l\u01b0u \u0111\u1ed9ng cho n\u0103m \u0111\u1ea7u ti\u00ean c\u00f4ng ty c\u1ed5 ph\u1ea7n ho\u1ea1t \u0111\u1ed9ng, do nhu c\u1ea7u v\u1ed1n kinh doanh v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c s\u1ebd \u0111\u01b0\u1ee3c x\u00e9t c\u1ea5p th\u00eam ho\u1eb7c c\u00f3 th\u1ec3 thu h\u1ed3i v\u1ec1. Gi\u00e1m \u0111\u1ed1c c\u00e1c \u0111\u01a1n v\u1ecb l\u00e0 ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng ti\u1ec1n v\u1ed1n v\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 kh\u00e1c, ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1eadt ch\u1ea5t tr\u01b0\u1edbc T\u1ed5ng Gi\u00e1m \u0111\u1ed1c v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 b\u1ea3o to\u00e0n ph\u00e1t tri\u1ec3n v\u1ed1n.<\/span><\/p>\n

Ch\u01b0\u01a1ng VIII<\/strong><\/span><\/p>\n

CH\u1ebe \u0110\u1ed8 TR\u00c1CH NHI\u1ec6M TRONG C\u00d4NG T\u00c1C QU\u1ea2N L\u00dd T\u00c0I CH\u00cdNH<\/strong><\/span><\/p>\n

V\u00c0 H\u1ea0N M\u1ee8C PH\u00ca DUY\u1ec6T CHI PH\u00cd, GIAO D\u1ecaCH KINH T\u1ebe<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 40. Tr\u00e1ch nhi\u1ec7m c\u1ee7a T\u1ed5ng Gi\u00e1m \u0111\u1ed1c <\/strong><\/span><\/p>\n

– T\u1ed5ng Gi\u00e1m \u0111\u1ed1c l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a C\u00f4ng ty, c\u00f3 quy\u1ec1n \u0111i\u1ec1u h\u00e0nh cao nh\u1ea5t trong C\u00f4ng ty v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc H\u0110QT, tr\u01b0\u1edbc ph\u00e1p lu\u1eadt trong vi\u1ec7c \u0111i\u1ec1u h\u00e0nh ho\u1ea1t \u0111\u1ed9ng, qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n, v\u1eadt t\u01b0, ti\u1ec1n v\u1ed1n v\u00e0 c\u00e1c kho\u1ea3n thu chi c\u1ee7a C\u00f4ng ty.<\/span><\/p>\n

– T\u1ed5 ch\u1ee9c v\u00e0 ch\u1ec9 \u0111\u1ea1o th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n. Ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o k\u1ebf to\u00e1n, th\u1ed1ng k\u00ea, t\u00e0i ch\u00ednh, n\u1ed9i dung c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh c\u00f4ng khai theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

– T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00e1c quy\u1ebft \u0111\u1ecbnh c\u1ee7a \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng, H\u0110QT, Ch\u1ee7 t\u1ecbch H\u0110QT.<\/span><\/p>\n

– X\u00e2y d\u1ef1ng c\u00e1c quy tr\u00ecnh, th\u1ee7 t\u1ee5c, \u0111\u1ecbnh m\u1ee9c chi ph\u00ed c\u1ee7a C\u00f4ng ty theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, ph\u00f9 h\u1ee3p v\u1edbi \u0110i\u1ec1u l\u1ec7 C\u00f4ng ty, c\u00e1c quy\u1ebft \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ee7a H\u0110QT.<\/span><\/p>\n

– X\u00e2y d\u1ef1ng v\u00e0 tr\u00ecnh H\u0110QT duy\u1ec7t k\u1ebf ho\u1ea1ch d\u00e0i h\u1ea1n v\u00e0 k\u1ebf ho\u1ea1ch h\u00e0ng n\u0103m. Tr\u00ean c\u01a1 s\u1edf k\u1ebf ho\u1ea1ch \u0111\u01b0\u1ee3c duy\u1ec7t, ch\u1ee7 \u0111\u1ed9ng giao k\u1ebf ho\u1ea1ch cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n

\u0110i\u1ec1u 41. Tr\u00e1ch nhi\u1ec7m c\u1ee7a Ph\u00f3 T\u1ed5ng Gi\u00e1m \u0111\u1ed1c <\/strong><\/span><\/p>\n

– Ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc T\u1ed5ng Gi\u00e1m \u0111\u1ed1c, H\u0110QT v\u00e0 tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 vi\u1ec7c \u0111i\u1ec1u h\u00e0nh m\u1ed9t s\u1ed1 l\u0129nh v\u1ef1c do T\u1ed5ng Gi\u00e1m \u0111\u1ed1c ph\u00e2n c\u00f4ng trong ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a C\u00f4ng ty;<\/span><\/p>\n

– Th\u1ef1c hi\u1ec7n c\u00e1c tr\u00e1ch nhi\u1ec7m kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a C\u00f4ng ty.<\/span><\/p>\n

\u0110i\u1ec1u 42. Tr\u00e1ch nhi\u1ec7m c\u1ee7a K\u1ebf to\u00e1n tr\u01b0\u1edfng C\u00f4ng ty<\/strong><\/span><\/p>\n

– Th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 t\u00e0i ch\u00ednh – k\u1ebf to\u00e1n;<\/span><\/p>\n

– T\u1ed5 ch\u1ee9c \u0111i\u1ec1u h\u00e0nh b\u1ed9 m\u00e1y k\u1ebf to\u00e1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u1ed5ng Gi\u00e1m \u0111\u1ed1c nh\u1eb1m \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt k\u1ebf to\u00e1n v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh;<\/span><\/p>\n

– T\u1ed5 ch\u1ee9c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh to\u00e0n C\u00f4ng ty;<\/span><\/p>\n

– Ch\u1ecbu s\u1ef1 l\u00e3nh \u0111\u1ea1o c\u1ee7a T\u1ed5ng Gi\u00e1m \u0111\u1ed1c v\u1ec1 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5;<\/span><\/p>\n

– C\u00f3 quy\u1ec1n \u0111\u1ed9c l\u1eadp v\u1ec1 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n khi th\u1ef1c hi\u1ec7n, ki\u1ec3m tra, gi\u00e1m s\u00e1t c\u00e1c kho\u1ea3n thu, chi t\u00e0i ch\u00ednh, c\u00e1c ngh\u0129a v\u1ee5 thu, n\u1ed9p, thanh to\u00e1n n\u1ee3; ki\u1ec3m tra vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n;<\/span><\/p>\n

– B\u00e1o c\u00e1o k\u1ecbp th\u1eddi c\u00e1c h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n v\u1edbi T\u1ed5ng Gi\u00e1m \u0111\u1ed1c, H\u0110QT;<\/span><\/p>\n

– Ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc T\u1ed5ng Gi\u00e1m \u0111\u1ed1c, H\u0110QT v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 c\u00e1c c\u00f4ng vi\u1ec7c thu\u1ed9c ph\u1ea1m vi tr\u00e1ch nhi\u1ec7m quy\u1ec1n h\u1ea1n c\u1ee7a K\u1ebf to\u00e1n tr\u01b0\u1edfng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n;<\/span><\/p>\n

\u0110i\u1ec1u 43. Tr\u00e1ch nhi\u1ec7m c\u1ee7a k\u1ebf to\u00e1n chuy\u00ean qu\u1ea3n c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/strong><\/span><\/p>\n

Nh\u00e2n vi\u00ean Ph\u00f2ng T\u00e0i ch\u00ednh – K\u1ebf to\u00e1n c\u1ee7a C\u00f4ng ty \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 chuy\u00ean qu\u1ea3n c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u1ea5p d\u01b0\u1edbi trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh – k\u1ebf to\u00e1n c\u00f3 nh\u1eefng tr\u00e1ch nhi\u1ec7m c\u01a1 b\u1ea3n nh\u01b0 sau:<\/span><\/p>\n

– H\u01b0\u1edbng d\u1eabn, gi\u1ea3i \u0111\u00e1p v\u01b0\u1edbng m\u1eafc, h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp c\u00e1c c\u00f4ng vi\u1ec7c li\u00ean quan \u0111\u1ebfn c\u00f4ng t\u00e1c t\u00e0i ch\u00ednh – k\u1ebf to\u00e1n cho c\u00e1c \u0111\u01a1n v\u1ecb (n\u1ebfu c\u1ea7n);<\/span><\/p>\n

– Th\u01b0\u1eddng xuy\u00ean n\u1eafm b\u1eaft, ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi cho L\u00e3nh \u0111\u1ea1o Ph\u00f2ng t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n c\u00e1c ch\u1ec9 ti\u00eau k\u1ebf ho\u1ea1ch (doanh thu, chi ph\u00ed, trang b\u1ecb t\u00e0i s\u1ea3n,…); t\u00ecnh h\u00ecnh qu\u1ea3n l\u00fd v\u00e0 thu h\u1ed3i c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3; th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 theo u\u1ef7 quy\u1ec1n c\u1ee7a C\u00f4ng ty; t\u00ecnh h\u00ecnh ch\u1ea5p h\u00e0nh ch\u1ebf \u0111\u1ed9 ch\u00ednh s\u00e1ch v\u1ec1 t\u00e0i ch\u00ednh – k\u1ebf to\u00e1n,…;<\/span><\/p>\n

– N\u1eafm b\u1eaft t\u00ecnh h\u00ecnh t\u1ed3n qu\u1ef9 ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng v\u00e0 \u0111\u00f4n \u0111\u1ed1c c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9p ti\u1ec1n m\u1eb7t v\u00e0o t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ho\u1eb7c chuy\u1ec3n ti\u1ec1n v\u1ec1 C\u00f4ng ty khi s\u1ed1 ti\u1ec1n t\u1ed3n qu\u1ef9 ti\u1ec1n m\u1eb7t v\u00e0 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c quy \u0111\u1ecbnh;<\/span><\/p>\n

– Ki\u1ec3m tra v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 k\u1ebft qu\u1ea3 ki\u1ec3m tra c\u00e1c B\u00e1o c\u00e1o quy\u1ebft to\u00e1n th\u00e1ng, qu\u00fd, n\u0103m c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean qu\u1ea3n;<\/span><\/p>\n

– Ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n ki\u1ec3m tra t\u00ecnh h\u00ecnh ch\u1ea5p h\u00e0nh c\u00e1c ch\u1ebf \u0111\u1ed9 ch\u00ednh s\u00e1ch v\u1ec1 t\u00e0i ch\u00ednh – k\u1ebf to\u00e1n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb;<\/span><\/p>\n

– B\u00e1o c\u00e1o k\u1ecbp th\u1eddi v\u00e0 \u0111\u1ec1 ngh\u1ecb L\u00e3nh \u0111\u1ea1o Ph\u00f2ng ph\u00e1t h\u00e0nh v\u0103n b\u1ea3n y\u00eau c\u1ea7u \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi ch\u1ea5n ch\u1ec9nh c\u00e1c c\u00f4ng vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u01b0a t\u1ed1t;<\/span><\/p>\n

– Xem x\u00e9t, tr\u00ecnh duy\u1ec7t quy\u1ebft to\u00e1n h\u00e0ng n\u0103m c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb;<\/span><\/p>\n

\u0110i\u1ec1u 44. Tr\u00e1ch nhi\u1ec7m c\u1ee7a Gi\u00e1m \u0111\u1ed1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/strong><\/span><\/p>\n

– Gi\u00e1m \u0111\u1ed1c \u0111\u01a1n v\u1ecb l\u00e0 ng\u01b0\u1eddi c\u00f3 quy\u1ec1n \u0111i\u1ec1u h\u00e0nh cao nh\u1ea5t t\u1ea1i \u0111\u01a1n v\u1ecb, th\u1ef1c hi\u1ec7n c\u00e1c ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 do T\u1ed5ng Gi\u00e1m \u0111\u1ed1c v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc T\u1ed5ng Gi\u00e1m \u0111\u1ed1c, H\u0110QT v\u00e0 ph\u00e1p lu\u1eadt trong vi\u1ec7c \u0111i\u1ec1u h\u00e0nh ho\u1ea1t \u0111\u1ed9ng, qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n, v\u1eadt t\u01b0, ti\u1ec1n v\u1ed1n v\u00e0 c\u00e1c kho\u1ea3n thu chi t\u1ea1i \u0111\u01a1n v\u1ecb;<\/span><\/p>\n

– T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch kinh doanh \u0111\u01b0\u1ee3c giao, quy\u1ebft \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu, chi t\u1ea1i \u0111\u01a1n v\u1ecb theo quy \u0111\u1ecbnh c\u1ee7a C\u00f4ng ty v\u00e0 ph\u00e1p\u00a0lu\u1eadt c\u00f3 li\u00ean quan;<\/span><\/p>\n

– T\u1ed5 ch\u1ee9c, ch\u1ec9 \u0111\u1ea1o th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c t\u00e0i ch\u00ednh – k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n v\u00e0 quy \u0111\u1ecbnh c\u1ee7a C\u00f4ng ty. Ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o k\u1ebf to\u00e1n, th\u1ed1ng k\u00ea, t\u00e0i ch\u00ednh, n\u1ed9i dung b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh c\u00f4ng khai t\u1ea1i \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

\u0110i\u1ec1u 45. Tr\u00e1ch nhi\u1ec7m c\u1ee7a Tr\u01b0\u1edfng b\u1ed9 ph\u1eadn, Qu\u1ea3n \u0111\u1ed1c, C\u1eeda h\u00e0ng tr\u01b0\u1edfng c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/strong><\/span><\/p>\n

– Ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc Gi\u00e1m \u0111\u1ed1c \u0111\u01a1n v\u1ecb, T\u1ed5ng Gi\u00e1m \u0111\u1ed1c, H\u0110QT C\u00f4ng ty v\u00e0 tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 vi\u1ec7c \u0111i\u1ec1u h\u00e0nh m\u1ed9t s\u1ed1 l\u0129nh v\u1ef1c do Gi\u00e1m \u0111\u1ed1c \u0111\u01a1n v\u1ecb ph\u00e2n c\u00f4ng trong ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a \u0111\u01a1n v\u1ecb;<\/span><\/p>\n

– Th\u1ef1c hi\u1ec7n c\u00e1c tr\u00e1ch nhi\u1ec7m kh\u00e1c theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a Gi\u00e1m \u0111\u1ed1c \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

\u0110i\u1ec1u 46. Tr\u00e1ch nhi\u1ec7m c\u1ee7a <\/strong>Tr\u01b0\u1edfng b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb<\/strong><\/span><\/p>\n

– Th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 t\u00e0i ch\u00ednh – k\u1ebf to\u00e1n;<\/span><\/p>\n

– T\u1ed5 ch\u1ee9c \u0111i\u1ec1u h\u00e0nh b\u1ed9 m\u00e1y k\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb \u0111\u1ec3 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt k\u1ebf to\u00e1n v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh;<\/span><\/p>\n

– T\u1ed5 ch\u1ee9c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i \u0111\u01a1n v\u1ecb;<\/span><\/p>\n

– Ch\u1ecbu s\u1ef1 l\u00e3nh \u0111\u1ea1o c\u1ee7a Gi\u00e1m \u0111\u1ed1c \u0111\u01a1n v\u1ecb v\u00e0 ch\u1ecbu s\u1ef1 ch\u1ec9 \u0111\u1ea1o, ki\u1ec3m tra c\u1ee7a K\u1ebf to\u00e1n tr\u01b0\u1edfng C\u00f4ng ty v\u1ec1 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5;<\/span><\/p>\n

– C\u00f3 quy\u1ec1n \u0111\u1ed9c l\u1eadp v\u1ec1 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n khi th\u1ef1c hi\u1ec7n, ki\u1ec3m tra, gi\u00e1m s\u00e1t c\u00e1c kho\u1ea3n thu, chi t\u00e0i ch\u00ednh, c\u00e1c ngh\u0129a v\u1ee5 thu, n\u1ed9p, thanh to\u00e1n n\u1ee3; ki\u1ec3m tra vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n;<\/span><\/p>\n

– B\u00e1o c\u00e1o k\u1ecbp th\u1eddi c\u00e1c h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 t\u00e0i ch\u00ednh – k\u1ebf to\u00e1n v\u1edbi Gi\u00e1m \u0111\u1ed1c \u0111\u01a1n v\u1ecb, K\u1ebf to\u00e1n tr\u01b0\u1edfng C\u00f4ng ty, T\u1ed5ng Gi\u00e1m \u0111\u1ed1c. Trong qu\u00e1 tr\u00ecnh gi\u1ea3i quy\u1ebft c\u00f4ng vi\u1ec7c n\u1ebfu g\u1eb7p kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc, ph\u1ea3i b\u00e1o c\u00e1o k\u1ecbp th\u1eddi v\u1edbi K\u1ebf to\u00e1n tr\u01b0\u1edfng C\u00f4ng ty \u0111\u1ec3 t\u00ecm bi\u1ec7n ph\u00e1p gi\u1ea3i quy\u1ebft; tr\u01b0\u1eddng h\u1ee3p ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n ch\u01b0a b\u00e1o c\u00e1o nh\u01b0ng \u0111\u00e3 t\u1ef1 gi\u1ea3i quy\u1ebft th\u00ec ph\u1ea3i ho\u00e0n to\u00e0n ch\u1ecbu tr\u00e1ch nhi\u1ec7m \u0111\u1ed1i v\u1edbi h\u1eadu qu\u1ea3 g\u00e2y ra;<\/span><\/p>\n

– Ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc Gi\u00e1m \u0111\u1ed1c \u0111\u01a1n v\u1ecb, K\u1ebf to\u00e1n tr\u01b0\u1edfng C\u00f4ng ty, T\u1ed5ng Gi\u00e1m \u0111\u1ed1c v\u00e0 tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 c\u00e1c c\u00f4ng vi\u1ec7c thu\u1ed9c ph\u1ea1m vi tr\u00e1ch nhi\u1ec7m quy\u1ec1n h\u1ea1n c\u1ee7a ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n v\u00e0 c\u00e1c quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a C\u00f4ng ty;<\/span><\/p>\n

\u0110i\u1ec1u 47. Ph\u00e2n c\u1ea5p h\u1ea1n m\u1ee9c ph\u00ea duy\u1ec7t<\/strong><\/span><\/p>\n

H\u1ea1n m\u1ee9c ph\u00ea duy\u1ec7t cho m\u1ed7i giao d\u1ecbch kinh t\u1ebf nh\u01b0 sau:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n
STT<\/strong><\/span><\/td>\nN\u1ed9i dung chi ti\u00eau, giao d\u1ecbch<\/strong><\/span><\/td>\n\n

H\u1ea1n m\u1ee9c ph\u00ea duy\u1ec7t c\u1ee7a T\u1ed5ng Gi\u00e1m \u0111\u1ed1c<\/strong><\/span><\/p>\n<\/td>\n

\n

H\u1ea1n m\u1ee9c ph\u00ea duy\u1ec7t c\u1ee7a Gi\u00e1m \u0111\u1ed1c \u0111\u01a1n v\u1ecb<\/strong><\/span><\/p>\n<\/td>\n

\n

H\u1ea1n m\u1ee9c ph\u00ea duy\u1ec7t c\u1ee7a Tr\u01b0\u1edfng ph\u00f2ng \u1edf Cty<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n

1<\/span><\/strong><\/td>\nT\u00edn d\u1ee5ng<\/strong>: Vay, tr\u1ea3 v\u1ed1n vay, chi tr\u1ea3 l\u00e3i vay, th\u1ebf ch\u1ea5p t\u00e0i s\u1ea3n v\u00e0 c\u00e1c h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb li\u00ean quan<\/span><\/td>\n<50%\u00a0 t\u00e0i s\u1ea3n c\u1ee7a C\u00f4ng ty<\/span><\/td>\nKh\u00f4ng<\/span><\/td>\nKh\u00f4ng<\/span><\/td>\n<\/tr>\n
2<\/span><\/strong><\/td>\nMua, b\u00e1n nguy\u00ean li\u1ec7u ch\u00ednh, th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a:<\/strong> k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, nh\u1eadp\/xu\u1ea5t kho, thanh to\u00e1n v\u00e0 ch\u1ee9ng t\u1eeb li\u00ean quan<\/span><\/td>\n<50%\u00a0 t\u00e0i s\u1ea3n c\u1ee7a C\u00f4ng ty<\/span><\/td>\n10 t\u1ec9 \u0111\u1ed3ng<\/span><\/td>\n10 t\u1ec9 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n
3<\/span><\/strong><\/td>\nMua, b\u00e1n ph\u1ee5 ph\u1ea9m: <\/strong>k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, nh\u1eadp\/xu\u1ea5t kho, thanh to\u00e1n v\u00e0 ch\u1ee9ng t\u1eeb li\u00ean quan<\/span><\/td>\n<50%\u00a0 t\u00e0i s\u1ea3n c\u1ee7a C\u00f4ng ty<\/span><\/td>\n3 t\u1ec9 \u0111\u1ed3ng<\/span><\/td>\n3 t\u1ec9 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n
4<\/span><\/strong><\/td>\nMua s\u1eafm v\u1eadt li\u1ec7u ph\u1ee5 bao b\u00ec, h\u00f3a ch\u1ea5t: <\/strong>k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, nh\u1eadp\/xu\u1ea5t kho, thanh to\u00e1n v\u00e0 ch\u1ee9ng t\u1eeb li\u00ean quan<\/span><\/td>\n<50%\u00a0 t\u00e0i s\u1ea3n c\u1ee7a C\u00f4ng ty<\/span><\/td>\n100 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<100 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n
5<\/span><\/strong><\/td>\nMua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (kh\u00f4ng thu\u1ed9c quy ch\u1ebf \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng v\u00e0 mua s\u1eafm thi\u1ebft b\u1ecb c\u00f4ng ngh\u1ec7), thu\u00ea t\u00e0i ch\u00ednh, thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n CCDC:<\/strong> k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, thanh to\u00e1n, th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng thanh l\u00fd, \u0111\u1ecbnh gi\u00e1, nh\u01b0\u1ee3ng b\u00e1n<\/span><\/td>\n<5 t\u1ec9 \u0111\u1ed3ng<\/span><\/td>\n10 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n10 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n
6<\/span><\/strong><\/td>\n\u0110\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n v\u00e0 mua s\u1eafm thi\u1ebft b\u1ecb c\u00f4ng ngh\u1ec7<\/span><\/td>\nTheo quy ch\u1ebf \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng v\u00e0 mua s\u1eafm thi\u1ebft b\u1ecb c\u00f4ng ngh\u1ec7<\/span><\/td>\nTheo quy ch\u1ebf \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng v\u00e0 mua s\u1eafm thi\u1ebft b\u1ecb c\u00f4ng ngh\u1ec7<\/span><\/td>\nTheo quy ch\u1ebf \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng v\u00e0 mua s\u1eafm thi\u1ebft b\u1ecb c\u00f4ng ngh\u1ec7<\/span><\/td>\n<\/tr>\n
7<\/span><\/strong><\/td>\nC\u00e1c kho\u1ea3n chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i v\u00e0 chi ti\u00eau n\u1ed9i b\u1ed9<\/strong>: T\u1ea1m \u1ee9ng, chi ph\u00ed \u0111i\u1ec7n, n\u01b0\u1edbc, \u0111i\u1ec7n tho\u1ea1i, v\u0103n ph\u00f2ng ph\u1ea9m, c\u00f4ng t\u00e1c ph\u00ed, b\u1ea3o hi\u1ec3m, t\u01b0 v\u1ea5n, \u0111\u00e0o t\u1ea1o, qu\u1ea3ng c\u00e1o, khuy\u1ebfn m\u00e3i, ti\u1ebfp kh\u00e1ch, s\u1eeda ch\u1eeda t\u00e0i s\u1ea3n.<\/span><\/td>\n<1,0 t\u1ec9 \u0111\u1ed3ng v\u00e0 theo quy \u0111\u1ecbnh v\u1ec1 thanh to\u00e1n chi ph\u00ed<\/span><\/td>\n<30 tri\u1ec7u \u0111\u1ed3ng v\u00e0 theo quy \u0111\u1ecbnh v\u1ec1 thanh to\u00e1n chi ph\u00ed<\/span><\/td>\n<5 tri\u1ec7u \u0111\u1ed3ng v\u00e0 theo quy \u0111\u1ecbnh v\u1ec1 thanh to\u00e1n chi ph\u00ed<\/span><\/td>\n<\/tr>\n
8<\/span><\/strong><\/td>\nKh\u00e1c: <\/strong>ngo\u00e0i c\u00e1c m\u1ee5c t\u1eeb 1 \u0111\u1ebfn 7<\/span><\/td>\nTheo \u0110i\u1ec1u l\u1ec7<\/span><\/td>\nKh\u00f4ng<\/span><\/td>\nKh\u00f4ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ch\u01b0\u01a1ng IX<\/strong><\/span><\/p>\n

\u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 48. X\u1eed l\u00fd vi ph\u1ea1m quy ch\u1ebf qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh<\/strong><\/span><\/p>\n

\u0110\u01a1n v\u1ecb, c\u00e1 nh\u00e2n n\u00e0o c\u00f3 h\u00e0nh vi vi ph\u1ea1m Quy ch\u1ebf qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, t\u00f9y theo m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m v\u00e0 m\u1ee9c \u0111\u1ed9 h\u1eadu qu\u1ea3 g\u00e2y ra \u0111\u1ec1u ph\u1ea3i ch\u1ecbu h\u00ecnh th\u1ee9c k\u1ef7 lu\u1eadt t\u01b0\u01a1ng x\u1ee9ng t\u1eeb c\u1ea3nh c\u00e1o, tr\u1eeb th\u01b0\u1edfng, \u0111\u00ecnh ch\u1ec9 c\u00f4ng t\u00e1c cho \u0111\u1ebfn sa th\u1ea3i theo quy \u0111\u1ecbnh c\u1ee7a C\u00f4ng ty.<\/span><\/p>\n

\u0110i\u1ec1u 49. T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n<\/strong><\/span><\/p>\n

Quy ch\u1ebf qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh n\u00e0y quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty c\u1ed5 ph\u1ea7n Xu\u1ea5t nh\u1eadp kh\u1ea9u An Giang, vi\u1ec7c t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh ph\u1ea3i d\u1ef1a tr\u00ean nh\u1eefng quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u00e0 c\u00e1c quy ch\u1ebf kh\u00e1c c\u1ee7a C\u00f4ng ty c\u00f3 li\u00ean quan.<\/span><\/p>\n

Quy ch\u1ebf qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty c\u1ed5 ph\u1ea7n Xu\u1ea5t nh\u1eadp kh\u1ea9u An Giang c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y H\u0110QT k\u00fd quy\u1ebft \u0111\u1ecbnh ban h\u00e0nh. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc c\u1ea7n b\u1ed5 sung, s\u1eeda \u0111\u1ed5i, T\u1ed5ng Gi\u00e1m \u0111\u1ed1c tr\u00ecnh H\u0110QT C\u00f4ng ty xem x\u00e9t quy\u1ebft \u0111\u1ecbnh.\/.<\/span><\/p>\n\n\n\n
<\/td>\n\n

TM. H\u1ed8I \u0110\u1ed2NG QU\u1ea2N TR\u1eca<\/strong><\/span><\/p>\n

CH\u1ee6 T\u1ecaCH<\/strong><\/span><\/p>\n

\u00a0<\/strong><\/span><\/p>\n

\u00a0<\/strong><\/span><\/p>\n

(\u0111\u00e3 k\u00fd)<\/strong><\/span><\/p>\n

\u00a0<\/strong><\/span><\/p>\n

\u00a0<\/strong><\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Cao Minh L\u00e3m<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

L\u01afU \u00dd B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n. _____________________________________________ C\u00d4NG TY C\u1ed4 PH\u1ea6N XU\u1ea4T NH\u1eacP KH\u1ea8U AN GIANG\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013 C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac \u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013\u2013 \u00a0QUY CH\u1ebe QU\u1ea2N L\u00dd..<\/p>\n","protected":false},"author":7,"featured_media":22672,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3867,3868],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22664"}],"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=22664"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22664\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22672"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22664"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22664"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}