{"id":2793,"date":"2015-07-20T04:45:25","date_gmt":"2015-07-20T04:45:25","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=2793"},"modified":"2015-08-13T03:36:02","modified_gmt":"2015-08-13T03:36:02","slug":"thong-tu-so-452013tt-btc-huong-dan-quan-ly-su-dung-va-trich-khau-hao-tscd","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=2793","title":{"rendered":"Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC – H\u01b0\u1edbng d\u1eabn qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao TSC\u0110"},"content":{"rendered":"

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

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

\"Th\u00f4ng<\/span><\/h2>\n

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 m\u1ed9t trong nh\u1eefng t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p,\u00a0vi\u1ec7c qu\u1ea3n l\u00fd, theo d\u00f5i v\u00e0 tr\u00edch kh\u1ea5u hao TSC\u0110 l\u1ea1i \u0111\u00f2i h\u1ecfi nh\u1eefng \u0111\u1eb7c th\u00f9 v\u00e0 theo m\u1ed9t quy \u0111\u1ecbnh th\u1ed1ng nh\u1ea5t.\u00a0Ng\u00e0y 25 th\u00e1ng 04 n\u0103m 2013, B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh\u00a0Th\u00f4ng t\u01b0 s\u1ed1\u00a045\/2013\/TT-BTC – H\u01b0\u1edbng d\u1eabn qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao TSC\u0110.<\/span><\/p>\n

 <\/p>\n

 <\/p>\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\n——–<\/strong><\/span><\/p>\n

S\u1ed1: 45\/2013\/TT-BTC<\/span><\/p>\n<\/td>\n

\n

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

H\u00e0 N\u1ed9i, ng\u00e0y 25 th\u00e1ng 4 n\u0103m 2013<\/em><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

TH\u00d4NG T\u01af<\/strong><\/span>
\n H\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/span><\/p>\n

– C\u0103n c\u1ee9 Lu\u1eadt doanh nghi\u1ec7p s\u1ed1 60\/2005\/QH11 ng\u00e0y 29\/11\/2005;<\/span>
\n – C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12 ng\u00e0y 3\/6\/2008;<\/span>
\n – C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 124\/2008\/N\u0110-CP ng\u00e0y 11\/12\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/span>
\n – C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 122\/2011\/N\u0110-CP ng\u00e0y 27\/12\/2011 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 124\/2008\/N\u0110-CP ng\u00e0y 11\/12\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/span>
\n – C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 118\/2008\/N\u0110-CP ng\u00e0y 27 th\u00e1ng 11 n\u0103m 2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
\n – X\u00e9t \u0111\u1ec1 ngh\u1ecb c\u1ee7a C\u1ee5c tr\u01b0\u1edfng C\u1ee5c T\u00e0i ch\u00ednh doanh nghi\u1ec7p;<\/span>
\n B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/p>\n

Ch\u01b0\u01a1ng I:<\/strong><\/span>
\n QUY \u0110\u1ecaNH CHUNG<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 1. \u0110\u1ed1i t\u01b0\u1ee3ng, ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong><\/span>
\n 1. Th\u00f4ng t\u01b0 n\u00e0y \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n 2. Vi\u1ec7c t\u00ednh v\u00e0 tr\u00edch kh\u1ea5u hao theo Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ed1i v\u1edbi t\u1eebng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (sau \u0111\u00e2y vi\u1ebft t\u1eaft l\u00e0 TSC\u0110) c\u1ee7a doanh nghi\u1ec7p.<\/span>
\n \u0110i\u1ec1u 2. C\u00e1c t\u1eeb ng\u1eef s\u1eed d\u1ee5ng trong Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/strong><\/span>
\n 1. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh: l\u00e0 nh\u1eefng t\u01b0 li\u1ec7u lao \u0111\u1ed9ng ch\u1ee7 y\u1ebfu c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t tho\u1ea3 m\u00e3n c\u00e1c ti\u00eau chu\u1ea9n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, tham gia v\u00e0o nhi\u1ec1u chu k\u1ef3 kinh doanh nh\u01b0ng v\u1eabn gi\u1eef nguy\u00ean h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t ban \u0111\u1ea7u nh\u01b0 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i…<\/span>
\n 2. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh: l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n kh\u00f4ng c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t, th\u1ec3 hi\u1ec7n m\u1ed9t l\u01b0\u1ee3ng gi\u00e1 tr\u1ecb \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 tho\u1ea3 m\u00e3n c\u00e1c ti\u00eau chu\u1ea9n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh, tham gia v\u00e0o nhi\u1ec1u chu k\u1ef3 kinh doanh, nh\u01b0 m\u1ed9t s\u1ed1 chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi \u0111\u1ea5t s\u1eed d\u1ee5ng; chi ph\u00ed v\u1ec1 quy\u1ec1n ph\u00e1t h\u00e0nh, b\u1eb1ng ph\u00e1t minh, b\u1eb1ng s\u00e1ng ch\u1ebf, b\u1ea3n quy\u1ec1n t\u00e1c gi\u1ea3…<\/span>
\n 3. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh: l\u00e0 nh\u1eefng TSC\u0110 m\u00e0 doanh nghi\u1ec7p thu\u00ea c\u1ee7a c\u00f4ng ty cho thu\u00ea t\u00e0i ch\u00ednh. Khi k\u1ebft th\u00fac th\u1eddi h\u1ea1n thu\u00ea, b\u00ean thu\u00ea \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ef1a ch\u1ecdn mua l\u1ea1i t\u00e0i s\u1ea3n thu\u00ea ho\u1eb7c ti\u1ebfp t\u1ee5c thu\u00ea theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u00e3 th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh. T\u1ed5ng s\u1ed1 ti\u1ec1n thu\u00ea m\u1ed9t lo\u1ea1i t\u00e0i s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh \u00edt nh\u1ea5t ph\u1ea3i t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng.<\/span>
\n M\u1ecdi TSC\u0110 \u0111i thu\u00ea n\u1ebfu kh\u00f4ng tho\u1ea3 m\u00e3n c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean \u0111\u01b0\u1ee3c coi l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea ho\u1ea1t \u0111\u1ed9ng.<\/span>
\n 4. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u01b0\u01a1ng t\u1ef1: l\u00e0 TSC\u0110 c\u00f3 c\u00f4ng d\u1ee5ng t\u01b0\u01a1ng t\u1ef1 trong c\u00f9ng m\u1ed9t l\u0129nh v\u1ef1c kinh doanh v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/span>
\n 5. Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/span>
\n – Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh l\u00e0 to\u00e0n b\u1ed9 c\u00e1c chi ph\u00ed m\u00e0 doanh nghi\u1ec7p ph\u1ea3i b\u1ecf ra \u0111\u1ec3 c\u00f3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n \u0111\u00f3 v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng.<\/span>
\n – Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh l\u00e0 to\u00e0n b\u1ed9 c\u00e1c chi ph\u00ed m\u00e0 doanh nghi\u1ec7p ph\u1ea3i b\u1ecf ra \u0111\u1ec3 c\u00f3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n \u0111\u00f3 v\u00e0o s\u1eed d\u1ee5ng theo d\u1ef1 t\u00ednh.<\/span>
\n 6. Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: l\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 trao \u0111\u1ed5i gi\u1eefa c\u00e1c b\u00ean c\u00f3 \u0111\u1ea7y \u0111\u1ee7 hi\u1ec3u bi\u1ebft trong s\u1ef1 trao \u0111\u1ed5i ngang gi\u00e1.<\/span>
\n 7. Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: l\u00e0 s\u1ef1 gi\u1ea3m d\u1ea7n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh do tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, do b\u00e0o m\u00f2n c\u1ee7a t\u1ef1 nhi\u00ean, do ti\u1ebfn b\u1ed9 k\u1ef9 thu\u1eadt… trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span>
\n 8. Gi\u00e1 tr\u1ecb hao m\u00f2n lu\u1ef9 k\u1ebf c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: l\u00e0 t\u1ed5ng c\u1ed9ng gi\u00e1 tr\u1ecb hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span>
\n 9. Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: l\u00e0 vi\u1ec7c t\u00ednh to\u00e1n v\u00e0 ph\u00e2n b\u1ed5 m\u1ed9t c\u00e1ch c\u00f3 h\u1ec7 th\u1ed1ng nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span>
\n 10. Th\u1eddi gian tr\u00edch kh\u1ea5u hao TSC\u0110: l\u00e0 th\u1eddi gian c\u1ea7n thi\u1ebft m\u00e0 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n vi\u1ec7c tr\u00edch kh\u1ea5u hao TSC\u0110 \u0111\u1ec3 thu h\u1ed3i v\u1ed1n \u0111\u1ea7u t\u01b0 TSC\u0110.<\/span>
\n 11. S\u1ed1 kh\u1ea5u hao l\u0169y k\u1ebf c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: l\u00e0 t\u1ed5ng c\u1ed9ng s\u1ed1 kh\u1ea5u hao \u0111\u00e3 tr\u00edch v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh qua c\u00e1c k\u1ef3 kinh doanh c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span>
\n 12. Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: l\u00e0 hi\u1ec7u s\u1ed1 gi\u1eefa nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 v\u00e0 s\u1ed1 kh\u1ea5u hao lu\u1ef9 k\u1ebf (ho\u1eb7c gi\u00e1 tr\u1ecb hao m\u00f2n lu\u1ef9 k\u1ebf) c\u1ee7a TSC\u0110 t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span>
\n 13. S\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: l\u00e0 vi\u1ec7c duy tu, b\u1ea3o d\u01b0\u1ee1ng, thay th\u1ebf s\u1eeda ch\u1eefa nh\u1eefng h\u01b0 h\u1ecfng ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng nh\u1eb1m kh\u00f4i ph\u1ee5c l\u1ea1i n\u0103ng l\u1ef1c ho\u1ea1t \u0111\u1ed9ng theo tr\u1ea1ng th\u00e1i ho\u1ea1t \u0111\u1ed9ng ti\u00eau chu\u1ea9n ban \u0111\u1ea7u c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span>
\n 14. N\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: l\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ea3i t\u1ea1o, x\u00e2y l\u1eafp, trang b\u1ecb b\u1ed5 sung th\u00eam cho TSC\u0110 nh\u1eb1m n\u00e2ng cao c\u00f4ng su\u1ea5t, ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, t\u00ednh n\u0103ng t\u00e1c d\u1ee5ng c\u1ee7a TSC\u0110 so v\u1edbi m\u1ee9c ban \u0111\u1ea7u ho\u1eb7c k\u00e9o d\u00e0i th\u1eddi gian s\u1eed d\u1ee5ng c\u1ee7a TSC\u0110; \u0111\u01b0a v\u00e0o \u00e1p d\u1ee5ng quy tr\u00ecnh c\u00f4ng ngh\u1ec7 s\u1ea3n xu\u1ea5t m\u1edbi l\u00e0m gi\u1ea3m chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u1ee7a TSC\u0110 so v\u1edbi tr\u01b0\u1edbc.<\/span><\/p>\n

Ch\u01b0\u01a1ng II:<\/strong><\/span>
\n QUY \u0110\u1ecaNH V\u1ec0 QU\u1ea2N L\u00dd T\u00c0I S\u1ea2N C\u1ed0 \u0110\u1ecaNH<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 3. Ti\u00eau chu\u1ea9n v\u00e0 nh\u1eadn bi\u1ebft t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/strong><\/span>
\n 1. T\u01b0 li\u1ec7u lao \u0111\u1ed9ng l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh c\u00f3 k\u1ebft c\u1ea5u \u0111\u1ed9c l\u1eadp, ho\u1eb7c l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng g\u1ed3m nhi\u1ec1u b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n ri\u00eang l\u1ebb li\u00ean k\u1ebft v\u1edbi nhau \u0111\u1ec3 c\u00f9ng th\u1ef1c hi\u1ec7n m\u1ed9t hay m\u1ed9t s\u1ed1 ch\u1ee9c n\u0103ng nh\u1ea5t \u0111\u1ecbnh m\u00e0 n\u1ebfu thi\u1ebfu b\u1ea5t k\u1ef3 m\u1ed9t b\u1ed9 ph\u1eadn n\u00e0o th\u00ec c\u1ea3 h\u1ec7 th\u1ed1ng kh\u00f4ng th\u1ec3 ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c, n\u1ebfu tho\u1ea3 m\u00e3n \u0111\u1ed3ng th\u1eddi c\u1ea3 ba ti\u00eau chu\u1ea9n d\u01b0\u1edbi \u0111\u00e2y th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/span>
\n a) Ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u00f3;<\/span>
\n b) C\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng tr\u00ean 1 n\u0103m tr\u1edf l\u00ean;<\/span>
\n c) Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch tin c\u1eady v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 30.000.000 \u0111\u1ed3ng (Ba m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng) tr\u1edf l\u00ean.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t h\u1ec7 th\u1ed1ng g\u1ed3m nhi\u1ec1u b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n ri\u00eang l\u1ebb li\u00ean k\u1ebft v\u1edbi nhau, trong \u0111\u00f3 m\u1ed7i b\u1ed9 ph\u1eadn c\u1ea5u th\u00e0nh c\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng kh\u00e1c nhau v\u00e0 n\u1ebfu thi\u1ebfu m\u1ed9t b\u1ed9 ph\u1eadn n\u00e0o \u0111\u00f3 m\u00e0 c\u1ea3 h\u1ec7 th\u1ed1ng v\u1eabn th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng ch\u00ednh c\u1ee7a n\u00f3 nh\u01b0ng do y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00f2i h\u1ecfi ph\u1ea3i qu\u1ea3n l\u00fd ri\u00eang t\u1eebng b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n th\u00ec m\u1ed7i b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n \u0111\u00f3 n\u1ebfu c\u00f9ng tho\u1ea3 m\u00e3n \u0111\u1ed3ng th\u1eddi ba ti\u00eau chu\u1ea9n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh \u0111\u1ed9c l\u1eadp.<\/span>
\n \u0110\u1ed1i v\u1edbi s\u00fac v\u1eadt l\u00e0m vi\u1ec7c v\u00e0\/ho\u1eb7c cho s\u1ea3n ph\u1ea9m, th\u00ec t\u1eebng con s\u00fac v\u1eadt tho\u1ea3 m\u00e3n \u0111\u1ed3ng th\u1eddi ba ti\u00eau chu\u1ea9n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t TSC\u0110 h\u1eefu h\u00ecnh.<\/span>
\n \u0110\u1ed1i v\u1edbi v\u01b0\u1eddn c\u00e2y l\u00e2u n\u0103m th\u00ec t\u1eebng m\u1ea3nh v\u01b0\u1eddn c\u00e2y, ho\u1eb7c c\u00e2y tho\u1ea3 m\u00e3n \u0111\u1ed3ng th\u1eddi ba ti\u00eau chu\u1ea9n c\u1ee7a TSC\u0110 \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t TSC\u0110 h\u1eefu h\u00ecnh.<\/span>
\n 2. Ti\u00eau chu\u1ea9n v\u00e0 nh\u1eadn bi\u1ebft t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh:<\/span>
\n M\u1ecdi kho\u1ea3n chi ph\u00ed th\u1ef1c t\u1ebf m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 chi ra tho\u1ea3 m\u00e3n \u0111\u1ed3ng th\u1eddi c\u1ea3 ba ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, m\u00e0 kh\u00f4ng h\u00ecnh th\u00e0nh TSC\u0110 h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c coi l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh.<\/span>
\n Nh\u1eefng kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u1ed3ng th\u1eddi tho\u1ea3 m\u00e3n c\u1ea3 ba ti\u00eau chu\u1ea9n n\u00eau t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u1ef1c ti\u1ebfp ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span>
\n Ri\u00eang c\u00e1c chi ph\u00ed ph\u00e1t sinh trong giai \u0111o\u1ea1n tri\u1ec3n khai \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh t\u1ea1o ra t\u1eeb n\u1ed9i b\u1ed9 doanh nghi\u1ec7p n\u1ebfu th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi b\u1ea3y \u0111i\u1ec1u ki\u1ec7n sau:<\/span>
\n a) T\u00ednh kh\u1ea3 thi v\u1ec1 m\u1eb7t k\u1ef9 thu\u1eadt \u0111\u1ea3m b\u1ea3o cho vi\u1ec7c ho\u00e0n th\u00e0nh v\u00e0 \u0111\u01b0a t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0o s\u1eed d\u1ee5ng theo d\u1ef1 t\u00ednh ho\u1eb7c \u0111\u1ec3 b\u00e1n;<\/span>
\n b) Doanh nghi\u1ec7p d\u1ef1 \u0111\u1ecbnh ho\u00e0n th\u00e0nh t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u1ec3 s\u1eed d\u1ee5ng ho\u1eb7c \u0111\u1ec3 b\u00e1n;<\/span>
\n c) Doanh nghi\u1ec7p c\u00f3 kh\u1ea3 n\u0103ng s\u1eed d\u1ee5ng ho\u1eb7c b\u00e1n t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u00f3;<\/span>
\n d) T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u00f3 ph\u1ea3i t\u1ea1o ra \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai;<\/span>
\n \u0111) C\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ngu\u1ed3n l\u1ef1c v\u1ec1 k\u1ef9 thu\u1eadt, t\u00e0i ch\u00ednh v\u00e0 c\u00e1c ngu\u1ed3n l\u1ef1c kh\u00e1c \u0111\u1ec3 ho\u00e0n t\u1ea5t c\u00e1c giai \u0111o\u1ea1n tri\u1ec3n khai, b\u00e1n ho\u1eb7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u00f3;<\/span>
\n e) C\u00f3 kh\u1ea3 n\u0103ng x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch ch\u1eafc ch\u1eafn to\u00e0n b\u1ed9 chi ph\u00ed trong giai \u0111o\u1ea1n tri\u1ec3n khai \u0111\u1ec3 t\u1ea1o ra t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u00f3;<\/span>
\n g) \u01af\u1edbc t\u00ednh c\u00f3 \u0111\u1ee7 ti\u00eau chu\u1ea9n v\u1ec1 th\u1eddi gian s\u1eed d\u1ee5ng v\u00e0 gi\u00e1 tr\u1ecb theo quy \u0111\u1ecbnh cho t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh.<\/span>
\n 3. Chi ph\u00ed th\u00e0nh l\u1eadp doanh nghi\u1ec7p, chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean, chi ph\u00ed qu\u1ea3ng c\u00e1o ph\u00e1t sinh tr\u01b0\u1edbc khi th\u00e0nh l\u1eadp doanh nghi\u1ec7p, chi ph\u00ed cho giai \u0111o\u1ea1n nghi\u00ean c\u1ee9u, chi ph\u00ed chuy\u1ec3n d\u1ecbch \u0111\u1ecba \u0111i\u1ec3m, chi ph\u00ed mua \u0111\u1ec3 c\u00f3 v\u00e0 s\u1eed d\u1ee5ng c\u00e1c t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt, b\u1eb1ng s\u00e1ng ch\u1ebf, gi\u1ea5y ph\u00e9p chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, nh\u00e3n hi\u1ec7u th\u01b0\u01a1ng m\u1ea1i, l\u1ee3i th\u1ebf kinh doanh kh\u00f4ng ph\u1ea3i l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh m\u00e0 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed kinh doanh c\u1ee7a doanh nghi\u1ec7p trong th\u1eddi gian t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3 n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN.<\/span>
\n 4. \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i t\u1eeb c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh tr\u01b0\u1edbc Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 59\/2011\/N\u0110-CP ng\u00e0y 18\/7\/2011 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 chuy\u1ec3n doanh nghi\u1ec7p 100% v\u1ed1n nh\u00e0 n\u01b0\u1edbc th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n, c\u00f3 gi\u00e1 tr\u1ecb l\u1ee3i th\u1ebf kinh doanh \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb doanh nghi\u1ec7p khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p \u0111\u1ec3 c\u1ed5 ph\u1ea7n ho\u00e1 theo ph\u01b0\u01a1ng ph\u00e1p t\u00e0i s\u1ea3n v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t theo qui \u0111\u1ecbnh th\u00ec th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb l\u1ee3i th\u1ebf kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 138\/2012\/TT-BTC ng\u00e0y 20\/8\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb l\u1ee3i th\u1ebf kinh doanh \u0111\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i t\u1eeb c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc.<\/span>
\n \u0110i\u1ec1u 4. X\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/strong><\/span>
\n 1. X\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh:<\/span>
\n a) TSC\u0110 h\u1eefu h\u00ecnh mua s\u1eafm:<\/span>
\n Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh mua s\u1eafm (k\u1ec3 c\u1ea3 mua m\u1edbi v\u00e0 c\u0169): l\u00e0 gi\u00e1 mua th\u1ef1c t\u1ebf ph\u1ea3i tr\u1ea3 c\u1ed9ng (+) c\u00e1c kho\u1ea3n thu\u1ebf (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i), c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp ph\u1ea3i chi ra t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng nh\u01b0: l\u00e3i ti\u1ec1n vay ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh; chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1; chi ph\u00ed n\u00e2ng c\u1ea5p; chi ph\u00ed l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed; l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp kh\u00e1c.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 h\u1eefu h\u00ecnh mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p, nguy\u00ean gi\u00e1 TSC\u0110 l\u00e0 gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m mua c\u1ed9ng (+) c\u00e1c kho\u1ea3n thu\u1ebf (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i), c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp ph\u1ea3i chi ra t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a TSC\u0110 v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng nh\u01b0: chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1; chi ph\u00ed n\u00e2ng c\u1ea5p; chi ph\u00ed l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed; l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (n\u1ebfu c\u00f3).<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p mua TSC\u0110 h\u1eefu h\u00ecnh l\u00e0 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i x\u00e1c \u0111\u1ecbnh ri\u00eang v\u00e0 ghi nh\u1eadn l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 ti\u00eau chu\u1ea9n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, c\u00f2n TSC\u0110 h\u1eefu h\u00ecnh l\u00e0 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac th\u00ec nguy\u00ean gi\u00e1 l\u00e0 gi\u00e1 mua th\u1ef1c t\u1ebf ph\u1ea3i tr\u1ea3 c\u1ed9ng (+) c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a TSC\u0110 h\u1eefu h\u00ecnh v\u00e0o s\u1eed d\u1ee5ng.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p sau khi mua TSC\u0110 h\u1eefu h\u00ecnh l\u00e0 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, doanh nghi\u1ec7p d\u1ee1 b\u1ecf ho\u1eb7c hu\u1ef7 b\u1ecf \u0111\u1ec3 x\u00e2y d\u1ef1ng m\u1edbi th\u00ec gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i x\u00e1c \u0111\u1ecbnh ri\u00eang v\u00e0 ghi nh\u1eadn l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 ti\u00eau chu\u1ea9n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y; nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 x\u00e2y d\u1ef1ng m\u1edbi \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng theo quy \u0111\u1ecbnh t\u1ea1i Quy ch\u1ebf qu\u1ea3n l\u00fd \u0111\u1ea7u t\u01b0 v\u00e0 x\u00e2y d\u1ef1ng hi\u1ec7n h\u00e0nh. Nh\u1eefng t\u00e0i s\u1ea3n d\u1ee1 b\u1ecf ho\u1eb7c hu\u1ef7 b\u1ecf \u0111\u01b0\u1ee3c x\u1eed l\u00fd h\u1ea1ch to\u00e1n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u0111\u1ed1i v\u1edbi thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span>
\n b) TSC\u0110 h\u1eefu h\u00ecnh mua theo h\u00ecnh th\u1ee9c trao \u0111\u1ed5i:<\/span>
\n Nguy\u00ean gi\u00e1 TSC\u0110 mua theo h\u00ecnh th\u1ee9c trao \u0111\u1ed5i v\u1edbi m\u1ed9t TSC\u0110 h\u1eefu h\u00ecnh kh\u00f4ng t\u01b0\u01a1ng t\u1ef1 ho\u1eb7c t\u00e0i s\u1ea3n kh\u00e1c l\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh nh\u1eadn v\u1ec1, ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110 \u0111em trao \u0111\u1ed5i (sau khi c\u1ed9ng th\u00eam c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 th\u00eam ho\u1eb7c tr\u1eeb \u0111i c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u1ec1) c\u1ed9ng (+) c\u00e1c kho\u1ea3n thu\u1ebf (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i), c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp ph\u1ea3i chi ra \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a TSC\u0110 v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng, nh\u01b0: chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1; chi ph\u00ed n\u00e2ng c\u1ea5p; chi ph\u00ed l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed; l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (n\u1ebfu c\u00f3).<\/span>
\n Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh mua theo h\u00ecnh th\u1ee9c trao \u0111\u1ed5i v\u1edbi m\u1ed9t TSC\u0110 h\u1eefu h\u00ecnh t\u01b0\u01a1ng t\u1ef1, ho\u1eb7c c\u00f3 th\u1ec3 h\u00ecnh th\u00e0nh do \u0111\u01b0\u1ee3c b\u00e1n \u0111\u1ec3 \u0111\u1ed5i l\u1ea5y quy\u1ec1n s\u1edf h\u1eefu m\u1ed9t t\u00e0i s\u1ea3n t\u01b0\u01a1ng t\u1ef1 l\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh \u0111em trao \u0111\u1ed5i.<\/span>
\n c) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh t\u1ef1 x\u00e2y d\u1ef1ng ho\u1eb7c t\u1ef1 s\u1ea3n xu\u1ea5t:<\/span>
\n Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh t\u1ef1 x\u00e2y d\u1ef1ng l\u00e0 gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh khi \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng. Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 \u0111\u00e3 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n th\u00ec doanh nghi\u1ec7p h\u1ea1ch to\u00e1n nguy\u00ean gi\u00e1 theo gi\u00e1 t\u1ea1m t\u00ednh v\u00e0 \u0111i\u1ec1u ch\u1ec9nh sau khi quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh.<\/span>
\n Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh t\u1ef1 s\u1ea3n xu\u1ea5t l\u00e0 gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh c\u1ed9ng (+) c\u00e1c chi ph\u00ed l\u1eafp \u0111\u1eb7t ch\u1ea1y th\u1eed, c\u00e1c chi ph\u00ed kh\u00e1c tr\u1ef1c ti\u1ebfp li\u00ean quan t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a TSC\u0110 h\u1eefu h\u00ecnh v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng (tr\u1eeb c\u00e1c kho\u1ea3n l\u00e3i n\u1ed9i b\u1ed9, gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m thu h\u1ed3i \u0111\u01b0\u1ee3c trong qu\u00e1 tr\u00ecnh ch\u1ea1y th\u1eed, s\u1ea3n xu\u1ea5t th\u1eed, c\u00e1c chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd nh\u01b0 v\u1eadt li\u1ec7u l\u00e3ng ph\u00ed, lao \u0111\u1ed9ng ho\u1eb7c c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c v\u01b0\u1ee3t qu\u00e1 \u0111\u1ecbnh m\u1ee9c quy \u0111\u1ecbnh trong x\u00e2y d\u1ef1ng ho\u1eb7c s\u1ea3n xu\u1ea5t).<\/span>
\n d) Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh do \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng:<\/span>
\n Nguy\u00ean gi\u00e1 TSC\u0110 do \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n h\u00ecnh th\u00e0nh theo ph\u01b0\u01a1ng th\u1ee9c giao th\u1ea7u l\u00e0 gi\u00e1 quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng theo quy \u0111\u1ecbnh t\u1ea1i Quy ch\u1ebf qu\u1ea3n l\u00fd \u0111\u1ea7u t\u01b0 v\u00e0 x\u00e2y d\u1ef1ng hi\u1ec7n h\u00e0nh c\u1ed9ng (+) l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp kh\u00e1c. Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 do \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u0111\u00e3 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n th\u00ec doanh nghi\u1ec7p h\u1ea1ch to\u00e1n nguy\u00ean gi\u00e1 theo gi\u00e1 t\u1ea1m t\u00ednh v\u00e0 \u0111i\u1ec1u ch\u1ec9nh sau khi quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh.<\/span>
\n \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 con s\u00fac v\u1eadt l\u00e0m vi\u1ec7c v\u00e0\/ ho\u1eb7c cho s\u1ea3n ph\u1ea9m, v\u01b0\u1eddn c\u00e2y l\u00e2u n\u0103m th\u00ec nguy\u00ean gi\u00e1 l\u00e0 to\u00e0n b\u1ed9 c\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00e3 chi ra cho con s\u00fac v\u1eadt, v\u01b0\u1eddn c\u00e2y \u0111\u00f3 t\u1eeb l\u00fac h\u00ecnh th\u00e0nh t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a v\u00e0o khai th\u00e1c, s\u1eed d\u1ee5ng.<\/span>
\n \u0111) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3, \u0111\u01b0\u1ee3c bi\u1ebfu, \u0111\u01b0\u1ee3c t\u1eb7ng, do ph\u00e1t hi\u1ec7n th\u1eeba:<\/span>
\n Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3, \u0111\u01b0\u1ee3c bi\u1ebfu, \u0111\u01b0\u1ee3c t\u1eb7ng, do ph\u00e1t hi\u1ec7n th\u1eeba l\u00e0 gi\u00e1 tr\u1ecb theo \u0111\u00e1nh gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a H\u1ed9i \u0111\u1ed3ng giao nh\u1eadn ho\u1eb7c t\u1ed5 ch\u1ee9c \u0111\u1ecbnh gi\u00e1 chuy\u00ean nghi\u1ec7p.<\/span>
\n e) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c c\u1ea5p; \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n \u0111\u1ebfn:<\/span>
\n Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c c\u1ea5p, \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n \u0111\u1ebfn bao g\u1ed3m gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 tr\u00ean s\u1ed1 k\u1ebf to\u00e1n \u1edf \u0111\u01a1n v\u1ecb c\u1ea5p, \u0111\u01a1n v\u1ecb \u0111i\u1ec1u chuy\u1ec3n ho\u1eb7c gi\u00e1 tr\u1ecb theo \u0111\u00e1nh gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u1ecbnh gi\u00e1 chuy\u00ean nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, c\u1ed9ng (+) c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp m\u00e0 b\u00ean nh\u1eadn t\u00e0i s\u1ea3n ph\u1ea3i chi ra t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a TSC\u0110 v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng nh\u01b0 chi ph\u00ed thu\u00ea t\u1ed5 ch\u1ee9c \u0111\u1ecbnh gi\u00e1; chi ph\u00ed n\u00e2ng c\u1ea5p, l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed\u2026<\/span>
\n g) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh nh\u1eadn g\u00f3p v\u1ed1n, nh\u1eadn l\u1ea1i v\u1ed1n g\u00f3p:<\/span>
\n TSC\u0110 nh\u1eadn g\u00f3p v\u1ed1n, nh\u1eadn l\u1ea1i v\u1ed1n g\u00f3p l\u00e0 gi\u00e1 tr\u1ecb do c\u00e1c th\u00e0nh vi\u00ean, c\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp \u0111\u1ecbnh gi\u00e1 nh\u1ea5t tr\u00ed; ho\u1eb7c doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi g\u00f3p v\u1ed1n tho\u1ea3 thu\u1eadn; ho\u1eb7c do t\u1ed5 ch\u1ee9c chuy\u00ean nghi\u1ec7p \u0111\u1ecbnh gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 \u0111\u01b0\u1ee3c c\u00e1c th\u00e0nh vi\u00ean, c\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp ch\u1ea5p thu\u1eadn.<\/span>
\n 2. X\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh:<\/span>
\n a) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh mua s\u1eafm:<\/span>
\n Nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh mua s\u1eafm l\u00e0 gi\u00e1 mua th\u1ef1c t\u1ebf ph\u1ea3i tr\u1ea3 c\u1ed9ng (+) c\u00e1c kho\u1ea3n thu\u1ebf (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i) v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp ph\u1ea3i chi ra t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 v\u00f4 h\u00ecnh mua s\u1eafm theo h\u00ecnh th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p, nguy\u00ean gi\u00e1 TSC\u0110 l\u00e0 gi\u00e1 mua t\u00e0i s\u1ea3n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ti\u1ec1n ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m mua (kh\u00f4ng bao g\u1ed3m l\u00e3i tr\u1ea3 ch\u1eadm).<\/span>
\n b) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh mua theo h\u00ecnh th\u1ee9c trao \u0111\u1ed5i:<\/span>
\n Nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh mua theo h\u00ecnh th\u1ee9c trao \u0111\u1ed5i v\u1edbi m\u1ed9t TSC\u0110 v\u00f4 h\u00ecnh kh\u00f4ng t\u01b0\u01a1ng t\u1ef1 ho\u1eb7c t\u00e0i s\u1ea3n kh\u00e1c l\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh nh\u1eadn v\u1ec1, ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n \u0111em trao \u0111\u1ed5i (sau khi c\u1ed9ng th\u00eam c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 th\u00eam ho\u1eb7c tr\u1eeb \u0111i c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u1ec1) c\u1ed9ng (+) c\u00e1c kho\u1ea3n thu\u1ebf (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i), c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp ph\u1ea3i chi ra t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng theo d\u1ef1 t\u00ednh.<\/span>
\n Nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh mua d\u01b0\u1edbi h\u00ecnh th\u1ee9c trao \u0111\u1ed5i v\u1edbi m\u1ed9t TSC\u0110 v\u00f4 h\u00ecnh t\u01b0\u01a1ng t\u1ef1, ho\u1eb7c c\u00f3 th\u1ec3 h\u00ecnh th\u00e0nh do \u0111\u01b0\u1ee3c b\u00e1n \u0111\u1ec3 \u0111\u1ed5i l\u1ea5y quy\u1ec1n s\u1edf h\u1eefu m\u1ed9t t\u00e0i s\u1ea3n t\u01b0\u01a1ng t\u1ef1 l\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh \u0111em trao \u0111\u1ed5i.<\/span>
\n c) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c c\u1ea5p, \u0111\u01b0\u1ee3c bi\u1ebfu, \u0111\u01b0\u1ee3c t\u1eb7ng, \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n \u0111\u1ebfn:<\/span>
\n Nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c c\u1ea5p, \u0111\u01b0\u1ee3c bi\u1ebfu, \u0111\u01b0\u1ee3c t\u1eb7ng l\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd ban \u0111\u1ea7u c\u1ed9ng (+) c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp ph\u1ea3i chi ra t\u00ednh \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng.<\/span>
\n Nguy\u00ean gi\u00e1 TSC\u0110 \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n \u0111\u1ebfn l\u00e0 nguy\u00ean gi\u00e1 ghi tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p c\u00f3 t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n. Doanh nghi\u1ec7p ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n c\u00f3 tr\u00e1ch nhi\u1ec7m h\u1ea1ch to\u00e1n nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb hao m\u00f2n, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh.<\/span>
\n d) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c t\u1ea1o ra t\u1eeb n\u1ed9i b\u1ed9 doanh nghi\u1ec7p:<\/span>
\n Nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c t\u1ea1o ra t\u1eeb n\u1ed9i b\u1ed9 doanh nghi\u1ec7p l\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn kh\u00e2u x\u00e2y d\u1ef1ng, s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m ph\u1ea3i chi ra t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a TSC\u0110 \u0111\u00f3 v\u00e0o s\u1eed d\u1ee5ng theo d\u1ef1 t\u00ednh.<\/span>
\n Ri\u00eang c\u00e1c chi ph\u00ed ph\u00e1t sinh trong n\u1ed9i b\u1ed9 \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 nh\u00e3n hi\u1ec7u h\u00e0ng ho\u00e1, quy\u1ec1n ph\u00e1t h\u00e0nh, danh s\u00e1ch kh\u00e1ch h\u00e0ng, chi ph\u00ed ph\u00e1t sinh trong giai \u0111o\u1ea1n nghi\u00ean c\u1ee9u v\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c t\u01b0\u01a1ng t\u1ef1 kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c ti\u00eau chu\u1ea9n v\u00e0 nh\u1eadn bi\u1ebft TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed kinh doanh trong k\u1ef3.<\/span>
\n \u0111) TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t:<\/span>
\n – TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t bao g\u1ed3m:<\/span>
\n + Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc giao c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t h\u1ee3p ph\u00e1p (bao g\u1ed3m quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 th\u1eddi h\u1ea1n, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng th\u1eddi h\u1ea1n).<\/span>
\n + Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u00ea tr\u01b0\u1edbc ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai n\u0103m 2003 m\u00e0 \u0111\u00e3 tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t cho c\u1ea3 th\u1eddi gian thu\u00ea ho\u1eb7c \u0111\u00e3 tr\u1ea3 tr\u01b0\u1edbc ti\u1ec1n thu\u00ea \u0111\u1ea5t cho nhi\u1ec1u n\u0103m m\u00e0 th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u1ea3 ti\u1ec1n c\u00f2n l\u1ea1i \u00edt nh\u1ea5t l\u00e0 n\u0103m n\u0103m v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/span>
\n Nguy\u00ean gi\u00e1 TSC\u0110 l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 to\u00e0n b\u1ed9 kho\u1ea3n ti\u1ec1n chi ra \u0111\u1ec3 c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t h\u1ee3p ph\u00e1p c\u1ed9ng (+) c\u00e1c chi ph\u00ed cho \u0111\u1ec1n b\u00f9 gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng, san l\u1ea5p m\u1eb7t b\u1eb1ng, l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (kh\u00f4ng bao g\u1ed3m c\u00e1c chi ph\u00ed chi ra \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u00e1c c\u00f4ng tr\u00ecnh tr\u00ean \u0111\u1ea5t); ho\u1eb7c l\u00e0 gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u1eadn g\u00f3p v\u1ed1n.<\/span>
\n – Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng ghi nh\u1eadn l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh g\u1ed3m:<\/span>
\n + Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/span>
\n + Thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea (th\u1eddi gian thu\u00ea \u0111\u1ea5t sau ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh c\u1ee7a Lu\u1eadt \u0111\u1ea5t \u0111ai n\u0103m 2003, kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t) th\u00ec ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed kinh doanh theo s\u1ed1 n\u0103m thu\u00ea \u0111\u1ea5t.<\/span>
\n + Thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea h\u00e0ng n\u0103m th\u00ec ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed kinh doanh trong k\u1ef3 t\u01b0\u01a1ng \u1ee9ng s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 h\u00e0ng n\u0103m.<\/span>
\n – \u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n l\u00e0 nh\u00e0, \u0111\u1ea5t \u0111ai \u0111\u1ec3 b\u00e1n, \u0111\u1ec3 kinh doanh c\u1ee7a c\u00f4ng ty kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00ec doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n l\u00e0 TSC\u0110 v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao.<\/span>
\n e) Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 quy\u1ec1n t\u00e1c gi\u1ea3, quy\u1ec1n s\u1edf h\u1eefu c\u00f4ng nghi\u1ec7p, quy\u1ec1n \u0111\u1ed1i v\u1edbi gi\u1ed1ng c\u00e2y tr\u1ed3ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt s\u1edf h\u1eefu tr\u00ed tu\u1ec7: l\u00e0 to\u00e0n b\u1ed9 c\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 chi ra \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c quy\u1ec1n t\u00e1c gi\u1ea3, quy\u1ec1n s\u1edf h\u1eefu c\u00f4ng nghi\u1ec7p, quy\u1ec1n \u0111\u1ed1i v\u1edbi gi\u1ed1ng c\u00e2y tr\u1ed3ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 s\u1edf h\u1eefu tr\u00ed tu\u1ec7.<\/span>
\n g) Nguy\u00ean gi\u00e1 TSC\u0110 l\u00e0 c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh ph\u1ea7n m\u1ec1m:<\/span>
\n Nguy\u00ean gi\u00e1 TSC\u0110 c\u1ee7a c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh ph\u1ea7n m\u1ec1m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 to\u00e0n b\u1ed9 c\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 b\u1ecf ra \u0111\u1ec3 c\u00f3 c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh ph\u1ea7n m\u1ec1m trong tr\u01b0\u1eddng h\u1ee3p ch\u01b0\u01a1ng tr\u00ecnh ph\u1ea7n m\u1ec1m l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn c\u00f3 th\u1ec3 t\u00e1ch r\u1eddi v\u1edbi ph\u1ea7n c\u1ee9ng c\u00f3 li\u00ean quan, thi\u1ebft k\u1ebf b\u1ed1 tr\u00ed m\u1ea1ch t\u00edch h\u1ee3p b\u00e1n d\u1eabn theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 s\u1edf h\u1eefu tr\u00ed tu\u1ec7.<\/span>
\n 3. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh:<\/span>
\n Nguy\u00ean gi\u00e1 TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh \u1edf \u0111\u01a1n v\u1ecb thu\u00ea l\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u1edfi \u0111\u1ea7u thu\u00ea t\u00e0i s\u1ea3n c\u1ed9ng (+) v\u1edbi c\u00e1c chi ph\u00ed tr\u1ef1c ti\u1ebfp ph\u00e1t sinh ban \u0111\u1ea7u li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng thu\u00ea t\u00e0i ch\u00ednh.<\/span>
\n 4. Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c thay \u0111\u1ed5i trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span>
\n a) \u0110\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb TSC\u0110 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span>
\n – Theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span>
\n – Th\u1ef1c hi\u1ec7n t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c doanh nghi\u1ec7p: chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, c\u1ed5 ph\u1ea7n ho\u00e1, b\u00e1n, kho\u00e1n, cho thu\u00ea, chuy\u1ec3n \u0111\u1ed5i c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n, chuy\u1ec3n \u0111\u1ed5i c\u00f4ng ty c\u1ed5 ph\u1ea7n th\u00e0nh c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n.<\/span>
\n – D\u00f9ng t\u00e0i s\u1ea3n \u0111\u1ec3 \u0111\u1ea7u t\u01b0 ra ngo\u00e0i doanh nghi\u1ec7p.<\/span>
\n b) \u0110\u1ea7u t\u01b0 n\u00e2ng c\u1ea5p TSC\u0110.<\/span>
\n c) Th\u00e1o d\u1ee1 m\u1ed9t hay m\u1ed9t s\u1ed1 b\u1ed9 ph\u1eadn c\u1ee7a TSC\u0110 m\u00e0 c\u00e1c b\u1ed9 ph\u1eadn n\u00e0y \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd theo ti\u00eau chu\u1ea9n c\u1ee7a 1 TSC\u0110 h\u1eefu h\u00ecnh.<\/span>
\n Khi thay \u0111\u1ed5i nguy\u00ean gi\u00e1 TSC\u0110, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ghi r\u00f5 c\u00e1c c\u0103n c\u1ee9 thay \u0111\u1ed5i v\u00e0 x\u00e1c \u0111\u1ecbnh l\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n, s\u1ed1 kh\u1ea5u hao lu\u1ef9 k\u1ebf, th\u1eddi gian s\u1eed d\u1ee5ng c\u1ee7a TSC\u0110 v\u00e0 ti\u1ebfn h\u00e0nh h\u1ea1ch to\u00e1n theo quy \u0111\u1ecbnh.<\/span>
\n \u0110i\u1ec1u 5. Nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/strong><\/span>
\n 1. M\u1ecdi TSC\u0110 trong doanh nghi\u1ec7p ph\u1ea3i c\u00f3 b\u1ed9 h\u1ed3 s\u01a1 ri\u00eang (g\u1ed3m bi\u00ean b\u1ea3n giao nh\u1eadn TSC\u0110, h\u1ee3p \u0111\u1ed3ng, ho\u00e1 \u0111\u01a1n mua TSC\u0110 v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb, gi\u1ea5y t\u1edd kh\u00e1c c\u00f3 li\u00ean quan). M\u1ed7i TSC\u0110 ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i, \u0111\u00e1nh s\u1ed1 v\u00e0 c\u00f3 th\u1ebb ri\u00eang, \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ghi TSC\u0110 v\u00e0 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong s\u1ed5 theo d\u00f5i TSC\u0110.<\/span>
\n 2. M\u1ed7i TSC\u0110 ph\u1ea3i \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd theo nguy\u00ean gi\u00e1, s\u1ed1 hao m\u00f2n lu\u1ef9 k\u1ebf v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n:<\/span><\/p>\n

Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a TSC\u0110 = Nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh – S\u1ed1 hao m\u00f2n lu\u1ef9 k\u1ebf c\u1ee7a TSC\u0110<\/span><\/p>\n

3. \u0110\u1ed1i v\u1edbi nh\u1eefng TSC\u0110 kh\u00f4ng c\u1ea7n d\u00f9ng, ch\u1edd thanh l\u00fd nh\u01b0ng ch\u01b0a h\u1ebft kh\u1ea5u hao, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd, theo d\u00f5i, b\u1ea3o qu\u1ea3n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u00e0 tr\u00edch kh\u1ea5u hao theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n 4. Doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi nh\u1eefng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 kh\u1ea5u hao h\u1ebft nh\u01b0ng v\u1eabn tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0 nh\u1eefng TSC\u0110 th\u00f4ng th\u01b0\u1eddng.<\/span>
\n \u0110i\u1ec1u 6. Ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p:<\/strong><\/span>
\n C\u0103n c\u1ee9 v\u00e0o m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo c\u00e1c ch\u1ec9 ti\u00eau sau:<\/span>
\n 1. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh d\u00f9ng cho m\u1ee5c \u0111\u00edch kinh doanh l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh do doanh nghi\u1ec7p qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng cho c\u00e1c m\u1ee5c \u0111\u00edch kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span>
\n a) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, doanh nghi\u1ec7p ph\u00e2n lo\u1ea1i nh\u01b0 sau:<\/span>
\n Lo\u1ea1i 1: Nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac: l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh sau qu\u00e1 tr\u00ecnh thi c\u00f4ng x\u00e2y d\u1ef1ng nh\u01b0 tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c, nh\u00e0 kho, h\u00e0ng r\u00e0o, th\u00e1p n\u01b0\u1edbc, s\u00e2n b\u00e3i, c\u00e1c c\u00f4ng tr\u00ecnh trang tr\u00ed cho nh\u00e0 c\u1eeda, \u0111\u01b0\u1eddng x\u00e1, c\u1ea7u c\u1ed1ng, \u0111\u01b0\u1eddng s\u1eaft, \u0111\u01b0\u1eddng b\u0103ng s\u00e2n bay, c\u1ea7u t\u1ea7u, c\u1ea7u c\u1ea3ng, \u1ee5 tri\u1ec1n \u0111\u00e0.<\/span>
\n Lo\u1ea1i 2: M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb: l\u00e0 to\u00e0n b\u1ed9 c\u00e1c lo\u1ea1i m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb d\u00f9ng trong ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p nh\u01b0 m\u00e1y m\u00f3c chuy\u00ean d\u00f9ng, thi\u1ebft b\u1ecb c\u00f4ng t\u00e1c, gi\u00e0n khoan trong l\u0129nh v\u1ef1c d\u1ea7u kh\u00ed, c\u1ea7n c\u1ea9u, d\u00e2y truy\u1ec1n c\u00f4ng ngh\u1ec7, nh\u1eefng m\u00e1y m\u00f3c \u0111\u01a1n l\u1ebb.<\/span>
\n Lo\u1ea1i 3: Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, thi\u1ebft b\u1ecb truy\u1ec1n d\u1eabn: l\u00e0 c\u00e1c lo\u1ea1i ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i g\u1ed3m ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng s\u1eaft, \u0111\u01b0\u1eddng thu\u1ef7, \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng kh\u00f4ng, \u0111\u01b0\u1eddng \u1ed1ng v\u00e0 c\u00e1c thi\u1ebft b\u1ecb truy\u1ec1n d\u1eabn nh\u01b0 h\u1ec7 th\u1ed1ng th\u00f4ng tin, h\u1ec7 th\u1ed1ng \u0111i\u1ec7n, \u0111\u01b0\u1eddng \u1ed1ng n\u01b0\u1edbc, b\u0103ng t\u1ea3i.<\/span>
\n Lo\u1ea1i 4: Thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 qu\u1ea3n l\u00fd: l\u00e0 nh\u1eefng thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 d\u00f9ng trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p nh\u01b0 m\u00e1y vi t\u00ednh ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd, thi\u1ebft b\u1ecb \u0111i\u1ec7n t\u1eed, thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 \u0111o l\u01b0\u1eddng, ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng, m\u00e1y h\u00fat \u1ea9m, h\u00fat b\u1ee5i, ch\u1ed1ng m\u1ed1i m\u1ecdt.<\/span>
\n Lo\u1ea1i 5: V\u01b0\u1eddn c\u00e2y l\u00e2u n\u0103m, s\u00fac v\u1eadt l\u00e0m vi\u1ec7c v\u00e0\/ho\u1eb7c cho s\u1ea3n ph\u1ea9m: l\u00e0 c\u00e1c v\u01b0\u1eddn c\u00e2y l\u00e2u n\u0103m nh\u01b0 v\u01b0\u1eddn c\u00e0 ph\u00ea, v\u01b0\u1eddn ch\u00e8, v\u01b0\u1eddn cao su, v\u01b0\u1eddn c\u00e2y \u0103n qu\u1ea3, th\u1ea3m c\u1ecf, th\u1ea3m c\u00e2y xanh…; s\u00fac v\u1eadt l\u00e0m vi\u1ec7c v\u00e0\/ ho\u1eb7c cho s\u1ea3n ph\u1ea9m nh\u01b0 \u0111\u00e0n voi, \u0111\u00e0n ng\u1ef1a, \u0111\u00e0n tr\u00e2u, \u0111\u00e0n b\u00f2\u2026<\/span>
\n Lo\u1ea1i 6: C\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00e1c: l\u00e0 to\u00e0n b\u1ed9 c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00e1c ch\u01b0a li\u1ec7t k\u00ea v\u00e0o n\u0103m lo\u1ea1i tr\u00ean nh\u01b0 tranh \u1ea3nh, t\u00e1c ph\u1ea9m ngh\u1ec7 thu\u1eadt.<\/span>
\n b) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh: quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y, quy\u1ec1n ph\u00e1t h\u00e0nh, b\u1eb1ng s\u00e1ng ch\u1ebf ph\u00e1t minh, t\u00e1c ph\u1ea9m v\u0103n h\u1ecdc, ngh\u1ec7 thu\u1eadt, khoa h\u1ecdc, s\u1ea3n ph\u1ea9m, k\u1ebft qu\u1ea3 c\u1ee7a cu\u1ed9c bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt, b\u1ea3n ghi \u00e2m, ghi h\u00ecnh, ch\u01b0\u01a1ng tr\u00ecnh ph\u00e1t s\u00f3ng, t\u00edn hi\u1ec7u v\u1ec7 tinh mang ch\u01b0\u01a1ng tr\u00ecnh \u0111\u01b0\u1ee3c m\u00e3 ho\u00e1, ki\u1ec3u d\u00e1ng c\u00f4ng nghi\u1ec7p, thi\u1ebft k\u1ebf b\u1ed1 tr\u00ed m\u1ea1ch t\u00edch h\u1ee3p b\u00e1n d\u1eabn, b\u00ed m\u1eadt kinh doanh, nh\u00e3n hi\u1ec7u, t\u00ean th\u01b0\u01a1ng m\u1ea1i v\u00e0 ch\u1ec9 d\u1eabn \u0111\u1ecba l\u00fd, gi\u1ed1ng c\u00e2y tr\u1ed3ng v\u00e0 v\u1eadt li\u1ec7u nh\u00e2n gi\u1ed1ng.<\/span>
\n 2. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh d\u00f9ng cho m\u1ee5c \u0111\u00edch ph\u00fac l\u1ee3i, s\u1ef1 nghi\u1ec7p, an ninh, qu\u1ed1c ph\u00f2ng l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh do doanh nghi\u1ec7p qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng cho c\u00e1c m\u1ee5c \u0111\u00edch ph\u00fac l\u1ee3i, s\u1ef1 nghi\u1ec7p, an ninh, qu\u1ed1c ph\u00f2ng trong doanh nghi\u1ec7p. C\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 1 n\u00eau tr\u00ean.<\/span>
\n 3. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh b\u1ea3o qu\u1ea3n h\u1ed9, gi\u1eef h\u1ed9, c\u1ea5t gi\u1eef h\u1ed9 l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh doanh nghi\u1ec7p b\u1ea3o qu\u1ea3n h\u1ed9, gi\u1eef h\u1ed9 cho \u0111\u01a1n v\u1ecb kh\u00e1c ho\u1eb7c c\u1ea5t gi\u1eef h\u1ed9 Nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span>
\n 4. Tu\u1ef3 theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a t\u1eebng doanh nghi\u1ec7p, doanh nghi\u1ec7p t\u1ef1 ph\u00e2n lo\u1ea1i chi ti\u1ebft h\u01a1n c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p trong t\u1eebng nh\u00f3m cho ph\u00f9 h\u1ee3p.<\/span>
\n \u0110i\u1ec1u 7. \u0110\u1ea7u t\u01b0 n\u00e2ng c\u1ea5p, s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/strong><\/span>
\n 1. C\u00e1c chi ph\u00ed doanh nghi\u1ec7p chi ra \u0111\u1ec3 \u0111\u1ea7u t\u01b0 n\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh t\u0103ng nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 \u0111\u00f3, kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n c\u00e1c chi ph\u00ed n\u00e0y v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3.<\/span>
\n 2. C\u00e1c chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110 m\u00e0 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u1ef1c ti\u1ebfp ho\u1eb7c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed kinh doanh trong k\u1ef3, nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3 n\u0103m.<\/span>
\n \u0110\u1ed1i v\u1edbi nh\u1eefng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u00e0 vi\u1ec7c s\u1eeda ch\u1eefa c\u00f3 t\u00ednh chu k\u1ef3 th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa theo d\u1ef1 to\u00e1n v\u00e0o chi ph\u00ed h\u00e0ng n\u0103m. N\u1ebfu s\u1ed1 th\u1ef1c chi s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u1edbn h\u01a1n s\u1ed1 tr\u00edch theo d\u1ef1 to\u00e1n th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh th\u00eam v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd s\u1ed1 ch\u00eanh l\u1ec7ch n\u00e0y. N\u1ebfu s\u1ed1 th\u1ef1c chi s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u1ecf h\u01a1n s\u1ed1 \u0111\u00e3 tr\u00edch th\u00ec ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n gi\u1ea3m chi ph\u00ed kinh doanh trong k\u1ef3.<\/span>
\n 3. C\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn TSC\u0110 v\u00f4 h\u00ecnh ph\u00e1t sinh sau ghi nh\u1eadn ban \u0111\u1ea7u \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 m\u1ed9t c\u00e1ch ch\u1eafc ch\u1eafn, l\u00e0m t\u0103ng l\u1ee3i \u00edch kinh t\u1ebf c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh so v\u1edbi m\u1ee9c ho\u1ea1t \u0111\u1ed9ng ban \u0111\u1ea7u, th\u00ec \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110. C\u00e1c chi ph\u00ed kh\u00e1c li\u00ean quan \u0111\u1ebfn TSC\u0110 v\u00f4 h\u00ecnh ph\u00e1t sinh sau ghi nh\u1eadn ban \u0111\u1ea7u \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh.<\/span>
\n \u0110i\u1ec1u 8. Cho thu\u00ea, c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd TSC\u0110:<\/strong><\/span>
\n 1. M\u1ecdi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea, c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ea3i theo \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span>
\n 2. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111i thu\u00ea:<\/span>
\n a) TSC\u0110 thu\u00ea ho\u1ea1t \u0111\u1ed9ng:<\/span>
\n – Doanh nghi\u1ec7p \u0111i thu\u00ea ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng TSC\u0110 theo c\u00e1c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng thu\u00ea. Chi ph\u00ed thu\u00ea TSC\u0110 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed kinh doanh trong k\u1ef3.<\/span>
\n – Doanh nghi\u1ec7p cho thu\u00ea, v\u1edbi t\u01b0 c\u00e1ch l\u00e0 ch\u1ee7 s\u1edf h\u1eefu, ph\u1ea3i theo d\u00f5i, qu\u1ea3n l\u00fd TSC\u0110 cho thu\u00ea.<\/span>
\n b) \u0110\u1ed1i v\u1edbi TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh:<\/span>
\n – Doanh nghi\u1ec7p \u0111i thu\u00ea ph\u1ea3i theo d\u00f5i, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111i thu\u00ea nh\u01b0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ngh\u0129a v\u1ee5 \u0111\u00e3 cam k\u1ebft trong h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span>
\n – Doanh nghi\u1ec7p cho thu\u00ea, v\u1edbi t\u01b0 c\u00e1ch l\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0, ph\u1ea3i theo d\u00f5i v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span>
\n c) Tr\u01b0\u1eddng h\u1ee3p trong h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n (bao g\u1ed3m c\u1ea3 thu\u00ea ho\u1ea1t \u0111\u1ed9ng v\u00e0 thu\u00ea t\u00e0i ch\u00ednh) quy \u0111\u1ecbnh b\u00ean \u0111i thu\u00ea c\u00f3 tr\u00e1ch nhi\u1ec7m s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n trong th\u1eddi gian thu\u00ea th\u00ec chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 \u0111i thu\u00ea \u0111\u01b0\u1ee3c ph\u00e9p h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed ho\u1eb7c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed kinh doanh nh\u01b0ng th\u1eddi gian t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3 n\u0103m.<\/span><\/p>\n

Ch\u01b0\u01a1ng III:<\/strong><\/span>
\n QUY \u0110\u1ecaNH V\u1ec0 TR\u00cdCH KH\u1ea4U HAO T\u00c0I S\u1ea2N C\u1ed0 \u0110\u1ecaNH<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 9. Nguy\u00ean t\u1eafc tr\u00edch kh\u1ea5u hao TSC\u0110:<\/strong><\/span>
\n 1. T\u1ea5t c\u1ea3 TSC\u0110 hi\u1ec7n c\u00f3 c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i tr\u00edch kh\u1ea5u hao, tr\u1eeb nh\u1eefng TSC\u0110 sau \u0111\u00e2y:<\/span>
\n – TSC\u0110 \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.<\/span>
\n – TSC\u0110 kh\u1ea5u hao ch\u01b0a h\u1ebft b\u1ecb m\u1ea5t.<\/span>
\n – TSC\u0110 kh\u00e1c do doanh nghi\u1ec7p qu\u1ea3n l\u00fd m\u00e0 kh\u00f4ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p (tr\u1eeb TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh).<\/span>
\n – TSC\u0110 kh\u00f4ng \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, theo d\u00f5i, h\u1ea1ch to\u00e1n trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/span>
\n – TSC\u0110 s\u1eed d\u1ee5ng trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u00fac l\u1ee3i ph\u1ee5c v\u1ee5 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p (tr\u1eeb c\u00e1c TSC\u0110 ph\u1ee5c v\u1ee5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p nh\u01b0: nh\u00e0 ngh\u1ec9 gi\u1eefa ca, nh\u00e0 \u0103n gi\u1eefa ca, nh\u00e0 thay qu\u1ea7n \u00e1o, nh\u00e0 v\u1ec7 sinh, b\u1ec3 ch\u1ee9a n\u01b0\u1edbc s\u1ea1ch, nh\u00e0 \u0111\u1ec3 xe, ph\u00f2ng ho\u1eb7c tr\u1ea1m y t\u1ebf \u0111\u1ec3 kh\u00e1m ch\u1eefa b\u1ec7nh, xe \u0111\u01b0a \u0111\u00f3n ng\u01b0\u1eddi lao \u0111\u1ed9ng, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1, nh\u00e0 \u1edf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng do doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng).<\/span>
\n – TSC\u0110 t\u1eeb ngu\u1ed3n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i sau khi \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n b\u00e0n giao cho doanh nghi\u1ec7p \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c nghi\u00ean c\u1ee9u khoa h\u1ecdc.<\/span>
\n – TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e2u d\u00e0i c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e2u d\u00e0i h\u1ee3p ph\u00e1p.<\/span>
\n 2. C\u00e1c kho\u1ea3n chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span>
\n 3. Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 s\u1eed d\u1ee5ng trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u00fac l\u1ee3i ph\u1ee5c v\u1ee5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 tham gia ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00ec doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o th\u1eddi gian v\u00e0 t\u00ednh ch\u1ea5t s\u1eed d\u1ee5ng c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 th\u1ef1c hi\u1ec7n t\u00ednh v\u00e0 tr\u00edch kh\u1ea5u hao v\u00e0o chi ph\u00ed kinh doanh c\u1ee7a doanh nghi\u1ec7p v\u00e0 th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd \u0111\u1ec3 theo d\u00f5i, qu\u1ea3n l\u00fd.<\/span>
\n 4. TSC\u0110 ch\u01b0a kh\u1ea5u hao h\u1ebft b\u1ecb m\u1ea5t, b\u1ecb h\u01b0 h\u1ecfng m\u00e0 kh\u00f4ng th\u1ec3 s\u1eeda ch\u1eefa, kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n, tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng c\u1ee7a t\u1eadp th\u1ec3, c\u00e1 nh\u00e2n g\u00e2y ra. 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 c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n g\u00e2y ra, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng c\u1ee7a c\u01a1 quan b\u1ea3o hi\u1ec3m v\u00e0 gi\u00e1 tr\u1ecb thu h\u1ed3i \u0111\u01b0\u1ee3c (n\u1ebfu c\u00f3), doanh nghi\u1ec7p d\u00f9ng Qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh \u0111\u1ec3 b\u00f9 \u0111\u1eafp. 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 ch\u00eanh l\u1ec7ch thi\u1ebfu doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd c\u1ee7a doanh nghi\u1ec7p khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span>
\n 5. Doanh nghi\u1ec7p cho thu\u00ea TSC\u0110 ho\u1ea1t \u0111\u1ed9ng ph\u1ea3i tr\u00edch kh\u1ea5u hao \u0111\u1ed1i v\u1edbi TSC\u0110 cho thu\u00ea.<\/span>
\n 6. Doanh nghi\u1ec7p thu\u00ea TSC\u0110 theo h\u00ecnh th\u1ee9c thu\u00ea t\u00e0i ch\u00ednh (g\u1ecdi t\u1eaft l\u00e0 TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh) ph\u1ea3i tr\u00edch kh\u1ea5u hao TSC\u0110 \u0111i thu\u00ea nh\u01b0 TSC\u0110 thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. Tr\u01b0\u1eddng h\u1ee3p ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u1edfi \u0111\u1ea7u thu\u00ea t\u00e0i s\u1ea3n, doanh nghi\u1ec7p thu\u00ea TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh cam k\u1ebft kh\u00f4ng mua l\u1ea1i t\u00e0i s\u1ea3n thu\u00ea trong h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh, th\u00ec doanh nghi\u1ec7p \u0111i thu\u00ea \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh theo th\u1eddi h\u1ea1n thu\u00ea trong h\u1ee3p \u0111\u1ed3ng.<\/span>
\n 7. Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb TSC\u0110 \u0111\u00e3 h\u1ebft kh\u1ea5u hao \u0111\u1ec3 g\u00f3p v\u1ed1n, \u0111i\u1ec1u chuy\u1ec3n khi chia t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp th\u00ec c\u00e1c TSC\u0110 n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u1ecbnh gi\u00e1 chuy\u00ean nghi\u1ec7p x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb nh\u01b0ng kh\u00f4ng th\u1ea5p h\u01a1n 20% nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n \u0111\u00f3. Th\u1eddi \u0111i\u1ec3m tr\u00edch kh\u1ea5u hao \u0111\u1ed1i v\u1edbi nh\u1eefng t\u00e0i s\u1ea3n n\u00e0y l\u00e0 th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p ch\u00ednh th\u1ee9c nh\u1eadn b\u00e0n giao \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng v\u00e0 th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u1eeb 3 \u0111\u1ebfn 5 n\u0103m. Th\u1eddi gian c\u1ee5 th\u1ec3 do doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh nh\u01b0ng ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n.<\/span>
\n \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u1ed5 ph\u1ea7n h\u00f3a, th\u1eddi \u0111i\u1ec3m tr\u00edch kh\u1ea5u hao c\u1ee7a c\u00e1c TSC\u0110 n\u00f3i tr\u00ean l\u00e0 th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh chuy\u1ec3n th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/span>
\n 8. C\u00e1c doanh nghi\u1ec7p 100% v\u1ed1n nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p \u0111\u1ec3 c\u1ed5 ph\u1ea7n ho\u00e1 theo ph\u01b0\u01a1ng ph\u00e1p d\u00f2ng ti\u1ec1n chi\u1ebft kh\u1ea5u (DCF) th\u00ec ph\u1ea7n ch\u00eanh l\u1ec7ch t\u0103ng c\u1ee7a v\u1ed1n nh\u00e0 n\u01b0\u1edbc gi\u1eefa gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf v\u00e0 gi\u00e1 tr\u1ecb ghi tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh v\u00e0 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 nh\u01b0ng th\u1eddi gian kh\u00f4ng qu\u00e1 10 n\u0103m. Th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed l\u00e0 th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p ch\u00ednh th\u1ee9c chuy\u1ec3n th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n (c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh).<\/span>
\n 9. Vi\u1ec7c tr\u00edch ho\u1eb7c th\u00f4i tr\u00edch kh\u1ea5u hao TSC\u0110 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y (theo s\u1ed1 ng\u00e0y c\u1ee7a th\u00e1ng) m\u00e0 TSC\u0110 t\u0103ng ho\u1eb7c gi\u1ea3m. Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n t\u0103ng, gi\u1ea3m TSC\u0110 theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p.<\/span>
\n 10. \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n ho\u00e0n th\u00e0nh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, doanh nghi\u1ec7p \u0111\u00e3 h\u1ea1ch to\u00e1n t\u0103ng TSC\u0110 theo gi\u00e1 t\u1ea1m t\u00ednh do ch\u01b0a th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n. Khi quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n ho\u00e0n th\u00e0nh c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb t\u1ea1m t\u00ednh v\u00e0 gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n, doanh nghi\u1ec7p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t. Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i m\u1ee9c chi ph\u00ed kh\u1ea5u hao \u0111\u00e3 tr\u00edch k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ho\u00e0n th\u00e0nh, b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t. Chi ph\u00ed kh\u1ea5u hao sau th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf l\u1ea5y gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t tr\u1eeb (-) s\u1ed1 \u0111\u00e3 tr\u00edch kh\u1ea5u hao \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh chia (:) th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh.<\/span>
\n 11. \u0110\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh doanh nghi\u1ec7p \u0111ang theo d\u00f5i, qu\u1ea3n l\u00fd v\u00e0 tr\u00edch kh\u1ea5u hao theo Th\u00f4ng t\u01b0 s\u1ed1 203\/2009\/TT-BTC nay kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n v\u1ec1 nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y th\u00ec gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p, th\u1eddi gian ph\u00e2n b\u1ed5 kh\u00f4ng qu\u00e1 3 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n \u0110i\u1ec1u 10. X\u00e1c \u0111\u1ecbnh th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh:<\/strong><\/span>
\n 1. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f2n m\u1edbi (ch\u01b0a qua s\u1eed d\u1ee5ng), doanh nghi\u1ec7p ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o khung th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 1 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span>
\n 2. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 qua s\u1eed d\u1ee5ng, th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

Th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a TSC\u0110 =<\/span>
\n Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110 x<\/span>
\n Th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a TSC\u0110 m\u1edbi c\u00f9ng lo\u1ea1i x\u00e1c \u0111\u1ecbnh theo Ph\u1ee5 l\u1ee5c 1 (ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y)<\/span>
\n Gi\u00e1 b\u00e1n c\u1ee7a TSC\u0110 c\u00f9ng lo\u1ea1i m\u1edbi 100% (ho\u1eb7c c\u1ee7a TSC\u0110 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng tr\u00ean th\u1ecb tr\u01b0\u1eddng)<\/span><\/p>\n

Trong \u0111\u00f3: Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110 l\u00e0 gi\u00e1 mua ho\u1eb7c trao \u0111\u1ed5i th\u1ef1c t\u1ebf (trong tr\u01b0\u1eddng h\u1ee3p mua b\u00e1n, trao \u0111\u1ed5i), gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 ho\u1eb7c gi\u00e1 tr\u1ecb theo \u0111\u00e1nh gi\u00e1 c\u1ee7a t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 (trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c cho, \u0111\u01b0\u1ee3c bi\u1ebfu, \u0111\u01b0\u1ee3c t\u1eb7ng, \u0111\u01b0\u1ee3c c\u1ea5p, \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n \u0111\u1ebfn ) v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c.<\/span>
\n 3. Thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/span>
\n a) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mu\u1ed1n x\u00e1c \u0111\u1ecbnh th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u1edbi v\u00e0 \u0111\u00e3 qua s\u1eed d\u1ee5ng kh\u00e1c so v\u1edbi khung th\u1eddi gian tr\u00edch kh\u1ea5u hao quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 1 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp ph\u01b0\u01a1ng \u00e1n thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf gi\u1ea3i tr\u00ecnh r\u00f5 c\u00e1c n\u1ed9i dung sau:<\/span>
\n – Tu\u1ed5i th\u1ecd k\u1ef9 thu\u1eadt c\u1ee7a TSC\u0110 theo thi\u1ebft k\u1ebf;<\/span>
\n – Hi\u1ec7n tr\u1ea1ng TSC\u0110 (th\u1eddi gian TSC\u0110 \u0111\u00e3 qua s\u1eed d\u1ee5ng, th\u1ebf h\u1ec7 t\u00e0i s\u1ea3n, t\u00ecnh tr\u1ea1ng th\u1ef1c t\u1ebf c\u1ee7a t\u00e0i s\u1ea3n);<\/span>
\n – \u1ea2nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c t\u0103ng, gi\u1ea3m kh\u1ea5u hao TSC\u0110 \u0111\u1ebfn k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 ngu\u1ed3n v\u1ed1n tr\u1ea3 n\u1ee3 c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/span>
\n – \u0110\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo h\u00ecnh th\u1ee9c B.O.T, B.C.C th\u00ec doanh nghi\u1ec7p ph\u1ea3i b\u1ed5 sung th\u00eam H\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd v\u1edbi ch\u1ee7 \u0111\u1ea7u t\u01b0.<\/span>
\n b) Th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t Ph\u01b0\u01a1ng \u00e1n thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/span>
\n – B\u1ed9 T\u00e0i ch\u00ednh ph\u00ea duy\u1ec7t \u0111\u1ed1i v\u1edbi:<\/span>
\n + C\u00f4ng ty m\u1eb9 c\u00e1c T\u1eadp \u0111o\u00e0n kinh t\u1ebf, T\u1ed5ng c\u00f4ng ty, c\u00f4ng ty do nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef t\u1eeb 51% v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u1edf l\u00ean do c\u00e1c B\u1ed9 ng\u00e0nh, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp.<\/span>
\n + C\u00e1c c\u00f4ng ty con do C\u00f4ng ty m\u1eb9 T\u1eadp \u0111o\u00e0n kinh t\u1ebf, T\u1ed5ng c\u00f4ng ty n\u1eafm gi\u1eef 51% v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u1edf l\u00ean.<\/span>
\n – S\u1edf T\u00e0i ch\u00ednh c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng ph\u00ea duy\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c T\u1ed5ng c\u00f4ng ty, c\u00f4ng ty \u0111\u1ed9c l\u1eadp do U\u1ef7 ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp, c\u00e1c doanh nghi\u1ec7p thu\u1ed9c c\u00e1c th\u00e0nh ph\u1ea7n kinh t\u1ebf kh\u00e1c c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh tr\u00ean \u0111\u1ecba b\u00e0n.<\/span>
\n Tr\u00ean c\u01a1 s\u1edf Ph\u01b0\u01a1ng \u00e1n thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t, trong th\u1eddi h\u1ea1n 20 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t Ph\u01b0\u01a1ng \u00e1n, doanh nghi\u1ec7p ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd \u0111\u1ec3 theo d\u00f5i, qu\u1ea3n l\u00fd.<\/span>
\n c) Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao TSC\u0110 m\u1ed9t l\u1ea7n \u0111\u1ed1i v\u1edbi m\u1ed9t t\u00e0i s\u1ea3n. Vi\u1ec7c k\u00e9o d\u00e0i th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a TSC\u0110 b\u1ea3o \u0111\u1ea3m kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 tu\u1ed5i th\u1ecd k\u1ef9 thu\u1eadt c\u1ee7a TSC\u0110 v\u00e0 kh\u00f4ng l\u00e0m thay \u0111\u1ed5i k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p t\u1eeb l\u00e3i th\u00e0nh l\u1ed7 ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i t\u1ea1i n\u0103m quy\u1ebft \u0111\u1ecbnh thay \u0111\u1ed5i. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao TSC\u0110 kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh th\u00ec B\u1ed9 T\u00e0i ch\u00ednh, c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd y\u00eau c\u1ea7u doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh l\u1ea1i theo \u0111\u00fang quy \u0111\u1ecbnh.<\/span>
\n 4. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u00e1c y\u1ebfu t\u1ed1 t\u00e1c \u0111\u1ed9ng (nh\u01b0 vi\u1ec7c n\u00e2ng c\u1ea5p hay th\u00e1o d\u1ee1 m\u1ed9t hay m\u1ed9t s\u1ed1 b\u1ed9 ph\u1eadn c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh) nh\u1eb1m k\u00e9o d\u00e0i ho\u1eb7c r\u00fat ng\u1eafn th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u00e3 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00f3 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh x\u00e1c \u0111\u1ecbnh l\u1ea1i th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo ba ti\u00eau chu\u1ea9n n\u00eau tr\u00ean t\u1ea1i th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh nghi\u1ec7p v\u1ee5 ph\u00e1t sinh, \u0111\u1ed3ng th\u1eddi ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n n\u00eau r\u00f5 c\u00e1c c\u0103n c\u1ee9 l\u00e0m thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao, tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft b kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span>
\n \u0110i\u1ec1u 11. X\u00e1c \u0111\u1ecbnh th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh:<\/strong><\/span>
\n 1. Doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 20 n\u0103m.<\/span>
\n 2. \u0110\u1ed1i v\u1edbi TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 th\u1eddi h\u1ea1n, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u00ea, th\u1eddi gian tr\u00edch kh\u1ea5u hao l\u00e0 th\u1eddi gian \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a doanh nghi\u1ec7p.<\/span>
\n 3. \u0110\u1ed1i v\u1edbi TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 quy\u1ec1n t\u00e1c gi\u1ea3, quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, quy\u1ec1n \u0111\u1ed1i v\u1edbi gi\u1ed1ng c\u00e2y tr\u1ed3ng, th\u00ec th\u1eddi gian tr\u00edch kh\u1ea5u hao l\u00e0 th\u1eddi h\u1ea1n b\u1ea3o h\u1ed9 \u0111\u01b0\u1ee3c ghi tr\u00ean v\u0103n b\u1eb1ng b\u1ea3o h\u1ed9 theo quy \u0111\u1ecbnh (kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh th\u1eddi h\u1ea1n b\u1ea3o h\u1ed9 \u0111\u01b0\u1ee3c gia h\u1ea1n th\u00eam).<\/span>
\n \u0110i\u1ec1u 12. X\u00e1c \u0111\u1ecbnh th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t:<\/strong><\/span>
\n 1. \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo h\u00ecnh th\u1ee9c X\u00e2y d\u1ef1ng – Kinh doanh – Chuy\u1ec3n giao (B.O.T); D\u1ef1 \u00e1n h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh (B.C.C), th\u00ec th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o s\u1eed d\u1ee5ng \u0111\u1ebfn khi k\u1ebft th\u00fac d\u1ef1 \u00e1n. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c d\u1ef1 \u00e1n tr\u00ean c\u00f3 ph\u00e1t sinh doanh thu kh\u00f4ng \u0111\u1ec1u trong c\u00e1c n\u0103m th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n m\u00e0 vi\u1ec7c t\u00ednh kh\u1ea5u hao theo nguy\u00ean t\u1eafc tr\u00ean l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p th\u00ec doanh nghi\u1ec7p b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t quy\u1ebft \u0111\u1ecbnh vi\u1ec7c t\u0103ng, gi\u1ea3m kh\u1ea5u hao theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 10 c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n 2. \u0110\u1ed1i v\u1edbi d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t c\u00f3 t\u00ednh \u0111\u1eb7c th\u00f9 qu\u00e2n s\u1ef1 v\u00e0 tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh t\u1ea1i c\u00e1c c\u00f4ng ty qu\u1ed1c ph\u00f2ng, c\u00f4ng ty an ninh, th\u00ec c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, B\u1ed9 Qu\u1ed1c ph\u00f2ng, B\u1ed9 C\u00f4ng An quy\u1ebft \u0111\u1ecbnh khung th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n n\u00e0y.<\/span>
\n \u0110i\u1ec1u 13. Ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/strong><\/span>
\n 1. C\u00e1c ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao:<\/span>
\n a) Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao \u0111\u01b0\u1eddng th\u1eb3ng.<\/span>
\n b) Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao theo s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh.<\/span>
\n c) Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao theo s\u1ed1 l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m.<\/span>
\n 2. C\u0103n c\u1ee9 kh\u1ea3 n\u0103ng \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng quy \u0111\u1ecbnh cho t\u1eebng ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn c\u00e1c ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p:<\/span>
\n a) Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao \u0111\u01b0\u1eddng th\u1eb3ng l\u00e0 ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao theo m\u1ee9c t\u00ednh \u1ed5n \u0111\u1ecbnh t\u1eebng n\u0103m v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span>
\n Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng c\u00f3 hi\u1ec7u qu\u1ea3 kinh t\u1ebf cao \u0111\u01b0\u1ee3c kh\u1ea5u hao nhanh nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 2 l\u1ea7n m\u1ee9c kh\u1ea5u hao x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng \u0111\u1ec3 nhanh ch\u00f3ng \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao nhanh l\u00e0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb; d\u1ee5ng c\u1ee5 l\u00e0m vi\u1ec7c \u0111o l\u01b0\u1eddng, th\u00ed nghi\u1ec7m; thi\u1ebft b\u1ecb v\u00e0 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i; d\u1ee5ng c\u1ee5 qu\u1ea3n l\u00fd; s\u00fac v\u1eadt, v\u01b0\u1eddn c\u00e2y l\u00e2u n\u0103m. Khi th\u1ef1c hi\u1ec7n tr\u00edch kh\u1ea5u hao nhanh, doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea3m b\u1ea3o kinh doanh c\u00f3 l\u00e3i. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p tr\u00edch kh\u1ea5u hao nhanh v\u01b0\u1ee3t 2 l\u1ea7n m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i khung th\u1eddi gian s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh n\u00eau t\u1ea1i Ph\u1ee5 l\u1ee5c 1 k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, th\u00ec ph\u1ea7n tr\u00edch v\u01b0\u1ee3t m\u1ee9c kh\u1ea5u hao nhanh (qu\u00e1 2 l\u1ea7n) kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf thu nh\u1eadp trong k\u1ef3.<\/span>
\n b) Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao theo s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh:<\/span>
\n Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao theo s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p thu\u1ed9c c\u00e1c l\u0129nh v\u1ef1c c\u00f3 c\u00f4ng ngh\u1ec7 \u0111\u00f2i h\u1ecfi ph\u1ea3i thay \u0111\u1ed5i, ph\u00e1t tri\u1ec3n nhanh.<\/span>
\n TSC\u0110 tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao theo ph\u01b0\u01a1ng ph\u00e1p s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i tho\u1ea3 m\u00e3n \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span>
\n – L\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 m\u1edbi (ch\u01b0a qua s\u1eed d\u1ee5ng);<\/span>
\n – L\u00e0 c\u00e1c lo\u1ea1i m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb; d\u1ee5ng c\u1ee5 l\u00e0m vi\u1ec7c \u0111o l\u01b0\u1eddng, th\u00ed nghi\u1ec7m.<\/span>
\n c) Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao theo s\u1ed1 l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m:<\/span>
\n T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y l\u00e0 c\u00e1c lo\u1ea1i m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span>
\n – Tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m;<\/span>
\n – X\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t theo c\u00f4ng su\u1ea5t thi\u1ebft k\u1ebf c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh;<\/span>
\n – C\u00f4ng su\u1ea5t s\u1eed d\u1ee5ng th\u1ef1c t\u1ebf b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m t\u00e0i ch\u00ednh kh\u00f4ng th\u1ea5p h\u01a1n 100% c\u00f4ng su\u1ea5t thi\u1ebft k\u1ebf.<\/span>
\n N\u1ed9i dung c\u1ee7a c\u00e1c ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft t\u1ea1i Ph\u1ee5 l\u1ee5c 2 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n 3. Doanh nghi\u1ec7p t\u1ef1 quy\u1ebft \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao, th\u1eddi gian tr\u00edch kh\u1ea5u hao TSC\u0110 theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u th\u1ef1c hi\u1ec7n.<\/span>
\n 4. Ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao \u00e1p d\u1ee5ng cho t\u1eebng TSC\u0110 m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 l\u1ef1a ch\u1ecdn v\u00e0 th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u1ea5t qu\u00e1n trong su\u1ed1t qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng TSC\u0110. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t c\u1ea7n thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao, doanh nghi\u1ec7p ph\u1ea3i gi\u1ea3i tr\u00ecnh r\u00f5 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 c\u00e1ch th\u1ee9c s\u1eed d\u1ee5ng TSC\u0110 \u0111\u1ec3 \u0111em l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf cho doanh nghi\u1ec7p. M\u1ed7i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ch\u1ec9 \u0111\u01b0\u1ee3c ph\u00e9p thay \u0111\u1ed5i m\u1ed9t l\u1ea7n ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng v\u00e0 ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n

Ch\u01b0\u01a1ng IV:<\/strong><\/span>
\n T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 14. Hi\u1ec7u l\u1ef1c thi h\u00e0nh:<\/strong><\/span>
\n 1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 10\/06\/2013 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb n\u0103m t\u00e0i ch\u00ednh n\u0103m 2013.<\/span>
\n 2. Th\u00f4ng t\u01b0 n\u00e0y thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1 203\/2009\/TT-BTC ng\u00e0y 20\/10\/2009 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. K\u1ec3 t\u1eeb n\u0103m t\u00ednh thu\u1ebf 2013, ti\u1ebft k \u0111i\u1ec3m 2.2 kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 123\/2012\/TT-BTC ng\u00e0y 27\/7\/2012 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung sau:<\/span>
\n \u201ck) Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e2u d\u00e0i kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao v\u00e0 ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf; quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 th\u1eddi h\u1ea1n n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ho\u00e1 \u0111\u01a1n ch\u1ee9ng t\u1eeb v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, c\u00f3 tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00ec \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng \u0111\u1ea5t ghi trong gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t giao c\u00f3 thu ti\u1ec1n c\u00f3 th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u201d.<\/span>
\n 3. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c c\u00e1 nh\u00e2n kinh doanh c\u00f3 TSC\u0110 \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y th\u00ec \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span>
\n 4. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc \u0111\u1ec1 ngh\u1ecb ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft k\u1ecbp th\u1eddi.\/.<\/span><\/p>\n

\"Th\u00f4ng<\/span><\/p>\n

K\u1ebf to\u00e1n Centax<\/a> m\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc dowload t\u1ea1i\u00a0\u0111\u00e2y: Th\u00f4ng t\u01b0 45 \/2013\/TT-BTC<\/a><\/span><\/p>\n

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

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 m\u1ed9t trong nh\u1eefng t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p, vi\u1ec7c qu\u1ea3n l\u00fd, theo d\u00f5i v\u00e0 tr\u00edch kh\u1ea5u hao TSC\u0110 l\u1ea1i \u0111\u00f2i h\u1ecfi nh\u1eefng \u0111\u1eb7c th\u00f9 v\u00e0 theo m\u1ed9t quy \u0111\u1ecbnh th\u1ed1ng nh\u1ea5t. Ng\u00e0y 25 th\u00e1ng 04 n\u0103m 2013, B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC – H\u01b0\u1edbng d\u1eabn qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao TSC\u0110.<\/p>\n","protected":false},"author":7,"featured_media":2918,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[311,390],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2793"}],"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=2793"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2793\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/2918"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2793"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2793"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}