{"id":31686,"date":"2019-02-26T01:33:09","date_gmt":"2019-02-26T01:33:09","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31686"},"modified":"2019-02-22T04:41:45","modified_gmt":"2019-02-22T04:41:45","slug":"thong-tu-162-2014-tt-btc-quy-dinh-che-do-quan-ly-tinh-hao-mon-tai-san-co-dinh-trong-cac-co-quan-nha-nuoc-don-vi-su-nghiep-cong-lap-va-cac-to-chuc-co-su-dung-ngan-sach-nha-nuoc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31686","title":{"rendered":"Th\u00f4ng t\u01b0 162\/2014\/TT-BTC quy \u0111\u1ecbnh ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong c\u00e1c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc"},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8\u00a0T\u00c0I CH\u00cdNH
\n——-<\/strong><\/b><\/p>\n<\/td>\n

\n

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><\/b><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1: 162\/2014\/TT-BTC<\/td>\nH\u00e0 N\u1ed9i,\u00a0ng\u00e0y\u00a006 th\u00e1ng 11\u00a0n\u0103m\u00a02014<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\n

TH\u00d4NG T\u01af<\/strong><\/b><\/p>\n

QUY \u0110\u1ecaNH CH\u1ebe \u0110\u1ed8 QU\u1ea2N L\u00dd, T\u00cdNH HAO M\u00d2N T\u00c0I S\u1ea2N C\u1ed0 \u0110\u1ecaNH TRONG C\u00c1C C\u01a0 QUAN NH\u00c0 N\u01af\u1edaC, \u0110\u01a0N V\u1eca S\u1ef0 NGHI\u1ec6P C\u00d4NG L\u1eacP V\u00c0 C\u00c1C T\u1ed4 CH\u1ee8C C\u00d3 S\u1eec D\u1ee4NG NG\u00c2N S\u00c1CH NH\u00c0 N\u01af\u1edaC<\/p>\n

C\u0103n c\u1ee9<\/em>\u00a0Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc\u00a0ng\u00e0y\u00a016\u00a0th\u00e1ng\u00a012\u00a0n\u0103m\u00a02002;<\/em><\/p>\n

C\u0103n c\u1ee9<\/em>\u00a0Lu\u1eadt\u00a0Qu\u1ea3n l\u00fd,\u00a0s\u1eed d\u1ee5ng\u00a0t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc\u00a0ng\u00e0y\u00a003\u00a0th\u00e1ng\u00a06\u00a0n\u0103m\u00a02008;<\/em><\/p>\n

C\u0103n c\u1ee9<\/em>\u00a0Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 52\/2009\/N\u0110-CP\u00a0ng\u00e0y\u00a003 th\u00e1ng 6\u00a0n\u0103m\u00a02009\u00a0c\u1ee7a\u00a0Ch\u00ednh ph\u1ee7\u00a0quy \u0111\u1ecbnh\u00a0chi ti\u1ebft\u00a0v\u00e0\u00a0h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u\u00a0c\u1ee7a\u00a0Lu\u1eadt\u00a0Qu\u1ea3n l\u00fd,\u00a0s\u1eed d\u1ee5ng\u00a0t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc;<\/em><\/p>\n

C\u0103n c\u1ee9<\/em>\u00a0Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0215\/2013\/N\u0110-CP\u00a0ng\u00e0y\u00a023 th\u00e1ng 12\u00a0n\u0103m\u00a02013\u00a0c\u1ee7a\u00a0Ch\u00ednh ph\u1ee7\u00a0quy \u0111\u1ecbnh\u00a0ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n\u00a0v\u00e0\u00a0c\u01a1 c\u1ea5u\u00a0t\u1ed5 ch\u1ee9c\u00a0c\u1ee7a\u00a0B\u1ed9 T\u00e0i ch\u00ednh;<\/em><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb\u00a0c\u1ee7a\u00a0C\u1ee5c tr\u01b0\u1edfng C\u1ee5c\u00a0Qu\u1ea3n l\u00fd\u00a0c\u00f4ng s\u1ea3n,<\/em><\/p>\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9\u00a0T\u00e0i ch\u00ednh\u00a0ban h\u00e0nh\u00a0Th\u00f4ng t\u01b0 quy \u0111\u1ecbnh ch\u1ebf \u0111\u1ed9\u00a0qu\u1ea3n l\u00fd, t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u00a0trong\u00a0c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc,\u00a0\u0111\u01a1n v\u1ecb\u00a0s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp v\u00e0 c\u00e1c\u00a0t\u1ed5 ch\u1ee9c\u00a0c\u00f3\u00a0s\u1eed d\u1ee5ng\u00a0ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/em><\/p>\n

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

QUY \u0110\u1ecaNH CHUNG<\/strong><\/b><\/p>\n

\u0110i\u1ec1u\u00a01. Ph\u1ea1m vi\u00a0\u0111i\u1ec1u\u00a0ch\u1ec9nh<\/strong><\/b><\/p>\n

    \n
  1. Th\u00f4ng t\u01b0 n\u00e0yquy \u0111\u1ecbnhch\u1ebf \u0111\u1ed9\u00a0qu\u1ea3n l\u00fd, t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u00a0trong\u00a0c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp,\u00a0t\u1ed5 ch\u1ee9c\u00a0ch\u00ednh tr\u1ecb,\u00a0t\u1ed5 ch\u1ee9c\u00a0ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i,\u00a0t\u1ed5 ch\u1ee9c\u00a0ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p,\u00a0t\u1ed5 ch\u1ee9c\u00a0x\u00e3 h\u1ed9i,\u00a0t\u1ed5 ch\u1ee9c\u00a0x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p c\u00f3\u00a0s\u1eed d\u1ee5ng\u00a0ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n
  2. C\u0103n c\u1ee9quy \u0111\u1ecbnht\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, B\u1ed9 tr\u01b0\u1edfng B\u1ed9\u00a0Qu\u1ed1c\u00a0ph\u00f2ng, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 C\u00f4ng an\u00a0quy \u0111\u1ecbnh\u00a0c\u1ee5 th\u1ec3\u00a0ch\u1ebf \u0111\u1ed9\u00a0qu\u1ea3n l\u00fd, t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i\u00a0\u0111\u01a1n v\u1ecb\u00a0v\u0169 trang nh\u00e2n d\u00e2n cho\u00a0ph\u00f9 h\u1ee3p.<\/li>\n<\/ol>\n

    \u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/b><\/p>\n

    Vi\u1ec7c\u00a0qu\u1ea3n l\u00fd, t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u00a0quy \u0111\u1ecbnh\u00a0t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y\u00a0\u00e1p d\u1ee5ng\u00a0\u0111\u1ed1i v\u1edbi\u00a0c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc,\u00a0\u0111\u01a1n v\u1ecb\u00a0s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp,\u00a0t\u1ed5 ch\u1ee9c\u00a0ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i,\u00a0t\u1ed5 ch\u1ee9c\u00a0ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p,\u00a0t\u1ed5 ch\u1ee9c\u00a0x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p c\u00f3\u00a0s\u1eed d\u1ee5ng\u00a0ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (sau \u0111\u00e2y g\u1ecdi chung\u00a0l\u00e0\u00a0c\u01a1 quan,\u00a0t\u1ed5 ch\u1ee9c,\u00a0\u0111\u01a1n v\u1ecb).<\/p>\n

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

    QUY \u0110\u1ecaNH V\u1ec0 QU\u1ea2N L\u00dd T\u00c0I S\u1ea2N C\u1ed0 \u0110\u1ecaNH<\/strong><\/b><\/p>\n

    \u0110i\u1ec1u 3. Quy \u0111\u1ecbnh ti\u00eau chu\u1ea9n nh\u1eadn bi\u1ebft t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/b><\/p>\n

      \n
    1. Ti\u00eauchu\u1ea9nnh\u1eadn bi\u1ebft t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/li>\n<\/ol>\n

      T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh\u00a0l\u00e0\u00a0nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 h\u00ecnh th\u00e1i v\u1eadt\u00a0ch\u1ea5t, c\u00f3\u00a0k\u1ebft\u00a0c\u1ea5u \u0111\u1ed9c l\u1eadp ho\u1eb7c\u00a0l\u00e0\u00a0m\u1ed9t\u00a0h\u1ec7 th\u1ed1ng\u00a0g\u1ed3m nhi\u1ec1u b\u1ed9 ph\u1eadn ri\u00eang l\u1ebb li\u00ean\u00a0k\u1ebft\u00a0v\u1edbi\u00a0nhau \u0111\u1ec3 c\u00f9ng\u00a0th\u1ef1c hi\u1ec7n\u00a0m\u1ed9t hay m\u1ed9t s\u1ed1 ch\u1ee9c n\u0103ng nh\u1ea5t \u0111\u1ecbnh, th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi c\u1ea3 2 ti\u00eau\u00a0chu\u1ea9n\u00a0d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n

        \n
      1. a) C\u00f3th\u1eddi gians\u1eed d\u1ee5ng\u00a0t\u1eeb 01 (m\u1ed9t)\u00a0n\u0103m\u00a0tr\u1edf l\u00ean;<\/li>\n
      2. b) C\u00f3 nguy\u00ean gi\u00e1 t\u1eeb 10.000.000 \u0111\u1ed3ng (m\u01b0\u1eddi tri\u1ec7u \u0111\u1ed3ng) tr\u1edf l\u00ean.<\/li>\n
      3. Ti\u00eauchu\u1ea9nnh\u1eadn bi\u1ebft t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/li>\n<\/ol>\n

        T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh\u00a0l\u00e0\u00a0nh\u1eefng t\u00e0i s\u1ea3n kh\u00f4ng c\u00f3 h\u00ecnh th\u00e1i v\u1eadt\u00a0ch\u1ea5t\u00a0m\u00e0 c\u01a1 quan,\u00a0t\u1ed5 ch\u1ee9c,\u00a0\u0111\u01a1n v\u1ecb\u00a0\u0111\u00e3\u00a0\u0111\u1ea7u t\u01b0\u00a0chi\u00a0ph\u00ed\u00a0t\u1ea1o l\u1eadp t\u00e0i s\u1ea3n nh\u01b0: Quy\u1ec1n\u00a0s\u1eed d\u1ee5ng\u00a0\u0111\u1ea5t; ph\u1ea7n m\u1ec1m \u1ee9ng d\u1ee5ng; quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 theo\u00a0quy \u0111\u1ecbnh\u00a0t\u1ea1i Lu\u1eadt s\u1edf h\u1eefu tr\u00ed tu\u1ec7, th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi c\u1ea3 2 ti\u00eau\u00a0chu\u1ea9n\u00a0quy \u0111\u1ecbnh\u00a0t\u1ea1i kho\u1ea3n 1\u00a0\u0110i\u1ec1u\u00a0n\u00e0y.<\/p>\n

        \u0110i\u1ec1u 4. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1eb7c th\u00f9<\/strong><\/b><\/p>\n

          \n
        1. Nh\u1eefng t\u00e0i s\u1ea3n (tr\u1eeb t\u00e0i s\u1ea3nl\u00e0nh\u00e0, v\u1eadt ki\u1ebfn tr\u00fac) c\u00f3 nguy\u00ean gi\u00e1 t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 10 tri\u1ec7u \u0111\u1ed3ng\u00a0v\u00e0\u00a0c\u00f3\u00a0th\u1eddi gian\u00a0s\u1eed d\u1ee5ng\u00a0tr\u00ean\u00a0m\u1ed9t\u00a0n\u0103m\u00a0\u0111\u01b0\u1ee3c\u00a0quy \u0111\u1ecbnh\u00a0l\u00e0\u00a0t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1eb7c th\u00f9.<\/li>\n
        2. T\u00e0i s\u1ea3nl\u00e0trang thi\u1ebft b\u1ecb d\u1ec5 h\u1ecfng, d\u1ec5 v\u1ee1 (nh\u01b0 th\u1ee7y\u00a0tinh, g\u1ed1m, s\u00e0nh, s\u1ee9…) ph\u1ee5c v\u1ee5\u00a0nghi\u00ean c\u1ee9u\u00a0khoa h\u1ecdc, th\u00ed nghi\u1ec7m c\u00f3 nguy\u00ean gi\u00e1 t\u1eeb 10 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean \u0111\u01b0\u1ee3c\u00a0quy \u0111\u1ecbnh\u00a0l\u00e0\u00a0t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1eb7c th\u00f9.<\/li>\n
        3. C\u0103n c\u1ee9quy \u0111\u1ecbnht\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 2\u00a0\u0110i\u1ec1u\u00a0n\u00e0y\u00a0v\u00e0\u00a0\u0111\u1eb7c\u00a0\u0111i\u1ec3m\u00a0t\u00e0i s\u1ea3n\u00a0s\u1eed d\u1ee5ng\u00a0th\u1ef1c t\u1ebf\u00a0c\u1ee7a\u00a0ng\u00e0nh, l\u0129nh v\u1ef1c; B\u1ed9 tr\u01b0\u1edfng,\u00a0Th\u1ee7 tr\u01b0\u1edfng\u00a0c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c\u00a0Ch\u00ednh ph\u1ee7, c\u01a1 quan kh\u00e1c \u1edf trung\u00a0\u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh,\u00a0th\u00e0nh ph\u1ed1\u00a0tr\u1ef1c thu\u1ed9c trung\u00a0\u01b0\u01a1ng\u00a0ban h\u00e0nh\u00a0Danh m\u1ee5c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1eb7c th\u00f9 (theo M\u1eabu t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 3\u00a0ban h\u00e0nh\u00a0k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) thu\u1ed9c ph\u1ea1m vi\u00a0qu\u1ea3n l\u00fd\u00a0c\u1ee7a\u00a0B\u1ed9, ng\u00e0nh, \u0111\u1ecba ph\u01b0\u01a1ng cho\u00a0ph\u00f9 h\u1ee3p\u00a0\u0111\u1ec3 th\u1ed1ng nh\u1ea5t\u00a0qu\u1ea3n l\u00fd.<\/li>\n<\/ol>\n

          \u0110i\u1ec1u 5. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1eb7c bi\u1ec7t<\/strong><\/b><\/p>\n

            \n
          1. T\u00e0i s\u1ea3n kh\u00f4ng th\u1ec3 \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb th\u1ef1c nh\u01b0ng \u0111\u00f2i h\u1ecfiph\u1ea3iqu\u1ea3n l\u00fd\u00a0ch\u1eb7t ch\u1ebd\u00a0v\u1ec1\u00a0hi\u1ec7n\u00a0v\u1eadt nh\u01b0: c\u00e1c c\u1ed5 v\u1eadt;\u00a0hi\u1ec7n\u00a0v\u1eadt tr\u01b0ng b\u00e0y\u00a0trong\u00a0b\u1ea3o t\u00e0ng; l\u0103ng t\u1ea9m; di t\u00edch l\u1ecbch s\u1eed \u0111\u01b0\u1ee3c x\u1ebfp h\u1ea1ng.v.v. \u0111\u01b0\u1ee3c\u00a0quy \u0111\u1ecbnh\u00a0l\u00e0\u00a0t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1eb7c bi\u1ec7t.<\/li>\n
          2. C\u0103n c\u1ee9v\u00e0ot\u00ecnh h\u00ecnh\u00a0th\u1ef1c t\u1ebf\u00a0v\u00e0\u00a0y\u00eau c\u1ea7u\u00a0qu\u1ea3n l\u00fd\u00a0\u0111\u1ed1i v\u1edbi\u00a0nh\u1eefng t\u00e0i s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1\u00a0\u0110i\u1ec1u\u00a0n\u00e0y; B\u1ed9 tr\u01b0\u1edfng,\u00a0Th\u1ee7 tr\u01b0\u1edfng\u00a0c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c\u00a0Ch\u00ednh ph\u1ee7, c\u01a1 quan kh\u00e1c \u1edf Trung\u00a0\u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh,\u00a0th\u00e0nh ph\u1ed1\u00a0tr\u1ef1c thu\u1ed9c trung\u00a0\u01b0\u01a1ng\u00a0ban h\u00e0nh\u00a0Danh m\u1ee5c\u00a0v\u00e0\u00a0gi\u00e1 quy\u00a0\u01b0\u1edbc t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1eb7c bi\u1ec7t (theo M\u1eabu t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 4\u00a0ban h\u00e0nh\u00a0k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) thu\u1ed9c ph\u1ea1m vi\u00a0qu\u1ea3n l\u00fd\u00a0c\u1ee7a\u00a0B\u1ed9, ng\u00e0nh, \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ec3 th\u1ed1ng nh\u1ea5t\u00a0qu\u1ea3n l\u00fd.<\/li>\n
          3. Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1eb7c bi\u1ec7t: \u0110\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 quy\u01b0\u1edbc theoquy \u0111\u1ecbnh\u00a0t\u1ea1i Kho\u1ea3n 2\u00a0\u0110i\u1ec1u\u00a0n\u00e0y \u0111\u1ec3 ghi s\u1ed5\u00a0k\u1ebf to\u00e1n.<\/li>\n<\/ol>\n

            \u0110i\u1ec1u 6. Ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/b><\/p>\n

              \n
            1. Ph\u00e2nlo\u1ea1itheo t\u00ednh\u00a0ch\u1ea5t, \u0111\u1eb7c\u00a0\u0111i\u1ec3m\u00a0t\u00e0i s\u1ea3n, bao g\u1ed3m:<\/li>\n
            2. a) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/li>\n<\/ol>\n

              – Lo\u1ea1i\u00a01: Nh\u00e0, g\u1ed3m: Nh\u00e0\u00a0l\u00e0m\u00a0vi\u1ec7c, nh\u00e0 kho, nh\u00e0 h\u1ed9i tr\u01b0\u1eddng, nh\u00e0 c\u00e2u l\u1ea1c b\u1ed9 nh\u00e0\u00a0v\u0103n\u00a0h\u00f3a, nh\u00e0 t\u1eadp luy\u1ec7n\u00a0v\u00e0\u00a0thi \u0111\u1ea5u th\u1ec3 thao, nh\u00e0 b\u1ea3o t\u1ed3n b\u1ea3o t\u00e0ng, nh\u00e0 tr\u1ebb, nh\u00e0 m\u1eabu gi\u00e1o, nh\u00e0 x\u01b0\u1edfng, ph\u00f2ng h\u1ecdc, nh\u00e0 gi\u1ea3ng \u0111\u01b0\u1eddng, nh\u00e0 k\u00fd t\u00fac x\u00e1, nh\u00e0 kh\u00e1m b\u1ec7nh, nh\u00e0 an d\u01b0\u1ee1ng, nh\u00e0 kh\u00e1ch, nh\u00e0 \u1edf, nh\u00e0 c\u00f4ng v\u1ee5, nh\u00e0 c\u00f4ng th\u1ef1, nh\u00e0 kh\u00e1c.<\/p>\n

              – Lo\u1ea1i\u00a02: V\u1eadt ki\u1ebfn tr\u00fac, g\u1ed3m: Kho ch\u1ee9a, b\u1ec3 ch\u1ee9a, b\u00e3i \u0111\u1ed7, s\u00e2n ph\u01a1i, s\u00e2n ch\u01a1i, s\u00e2n ch\u01a1i th\u1ec3 thao, s\u00e2n v\u1eadn \u0111\u1ed9ng, b\u1ec3 b\u01a1i, tr\u01b0\u1eddng b\u1eafn, k\u00e8, \u0111\u1eadp, \u0111\u00ea, c\u1ed1ng, k\u00eanh, m\u01b0\u01a1ng m\u00e1ng, b\u1ebfn c\u1ea3ng, \u1ee5 t\u00e0u, gi\u1ebfng khoan, gi\u1ebfng \u0111\u00e0o, t\u01b0\u1eddng r\u00e0o, v\u1eadt ki\u1ebfn tr\u00fac kh\u00e1c.<\/p>\n

              – Lo\u1ea1i\u00a03: Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, g\u1ed3m:<\/p>\n

              + Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9 (xe \u00f4 t\u00f4, xe m\u00f4 t\u00f4, xe g\u1eafn m\u00e1y, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9 kh\u00e1c);<\/p>\n

              + Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng th\u1ee7y, g\u1ed3m: T\u00e0u bi\u1ec3n ch\u1edf h\u00e0ng\u00a0h\u00f3a; t\u00e0u bi\u1ec3n ch\u1edf kh\u00e1ch; t\u00e0u tu\u1ea7n tra, c\u1ee9u h\u1ed9, c\u1ee9u n\u1ea1n \u0111\u01b0\u1eddng th\u1ee7y; t\u00e0u ch\u1edf h\u00e0ng \u0111\u01b0\u1eddng th\u1ee7y n\u1ed9i \u0111\u1ecba; t\u00e0u ch\u1edf kh\u00e1ch \u0111\u01b0\u1eddng th\u1ee7y\u00a0n\u1ed9i \u0111\u1ecba; ph\u00e0 \u0111\u01b0\u1eddng th\u1ee7y\u00a0c\u00e1c\u00a0lo\u1ea1i; ca n\u00f4, xu\u1ed3ng m\u00e1y c\u00e1c\u00a0lo\u1ea1i; ghe, thuy\u1ec1n c\u00e1c\u00a0lo\u1ea1i; ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng th\u1ee7y\u00a0kh\u00e1c.<\/p>\n

              + Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng kh\u00f4ng (m\u00e1y bay);<\/p>\n

              + Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng s\u1eaft;<\/p>\n

              + Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i kh\u00e1c.<\/p>\n

              – Lo\u1ea1i\u00a04: M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb\u00a0v\u0103n\u00a0ph\u00f2ng, g\u1ed3m: M\u00e1y vi t\u00ednh \u0111\u1ec3 b\u00e0n; m\u00e1y vi t\u00ednh x\u00e1ch tay; m\u00e1y in c\u00e1c\u00a0lo\u1ea1i; m\u00e1y chi\u1ebfu c\u00e1c\u00a0lo\u1ea1i; m\u00e1y fax; m\u00e1y h\u1ee7y t\u00e0i li\u1ec7u; m\u00e1y Photocopy; thi\u1ebft b\u1ecb l\u1ecdc n\u01b0\u1edbc c\u00e1c\u00a0lo\u1ea1i; m\u00e1y h\u00fat \u1ea9m, h\u00fat b\u1ee5i c\u00e1c\u00a0lo\u1ea1i; ti vi, \u0111\u1ea7u Video, c\u00e1c\u00a0lo\u1ea1i\u00a0\u0111\u1ea7u thu ph\u00e1t t\u00edn hi\u1ec7u k\u1ef9 thu\u1eadt s\u1ed1 kh\u00e1c; m\u00e1y ghi \u00e2m; m\u00e1y \u1ea3nh; thi\u1ebft b\u1ecb \u00e2m thanh c\u00e1c\u00a0lo\u1ea1i;\u00a0t\u1ed5ng\u0111\u00e0i \u0111i\u1ec7n tho\u1ea1i, \u0111i\u1ec7n tho\u1ea1i c\u1ed1 \u0111\u1ecbnh, m\u00e1y b\u1ed9 \u0111\u00e0m, \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng; thi\u1ebft b\u1ecb\u00a0th\u00f4ng tin\u00a0li\u00ean l\u1ea1c kh\u00e1c; t\u1ee7 l\u1ea1nh, m\u00e1y\u00a0l\u00e0m m\u00e1t; m\u00e1y gi\u1eb7t; m\u00e1y\u00a0\u0111i\u1ec1u\u00a0h\u00f2a kh\u00f4ng kh\u00ed; m\u00e1y b\u01a1m n\u01b0\u1edbc; k\u00e9t s\u1eaft c\u00e1c\u00a0lo\u1ea1i; b\u1ed9 b\u00e0n gh\u1ebf ng\u1ed3i\u00a0l\u00e0m\u00a0vi\u1ec7c; b\u1ed9 b\u00e0n gh\u1ebf ti\u1ebfp kh\u00e1ch; b\u00e0n gh\u1ebf ph\u00f2ng h\u1ecdp, h\u1ed9i tr\u01b0\u1eddng, l\u1edbp h\u1ecdc; t\u1ee7, gi\u00e1 k\u1ec7 \u0111\u1ef1ng t\u00e0i li\u1ec7u ho\u1eb7c tr\u01b0ng b\u00e0y\u00a0hi\u1ec7n\u00a0v\u1eadt; thi\u1ebft b\u1ecb m\u1ea1ng, truy\u1ec1n th\u00f4ng; thi\u1ebft b\u1ecb \u0111i\u1ec7n\u00a0v\u0103n\u00a0ph\u00f2ng c\u00e1c\u00a0lo\u1ea1i; thi\u1ebft b\u1ecb \u0111i\u1ec7n t\u1eed ph\u1ee5c v\u1ee5\u00a0qu\u1ea3n l\u00fd, l\u01b0u tr\u1eef\u00a0d\u1eef li\u1ec7u; c\u00e1c\u00a0lo\u1ea1ithi\u1ebft b\u1ecb\u00a0v\u0103n\u00a0ph\u00f2ng kh\u00e1c.<\/p>\n

              – Lo\u1ea1i\u00a05: Thi\u1ebft b\u1ecb truy\u1ec1n d\u1eabn, g\u1ed3m: ph\u01b0\u01a1ng ti\u1ec7n truy\u1ec1n d\u1eabn kh\u00ed \u0111\u1ed1t, ph\u01b0\u01a1ng ti\u1ec7n truy\u1ec1n d\u1eabn \u0111i\u1ec7n, ph\u01b0\u01a1ng ti\u1ec7n truy\u1ec1n d\u1eabn n\u01b0\u1edbc, ph\u01b0\u01a1ng ti\u1ec7n truy\u1ec1n d\u1eabn c\u00e1c\u00a0lo\u1ea1i\u00a0kh\u00e1c.<\/p>\n

              – Lo\u1ea1i\u00a06: M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111\u1ed9ng l\u1ef1c.<\/p>\n

              – Lo\u1ea1i\u00a07: M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng.<\/p>\n

              – Lo\u1ea1i\u00a08: Thi\u1ebft b\u1ecb \u0111o l\u01b0\u1eddng, th\u00ed nghi\u1ec7m.<\/p>\n

              – Lo\u1ea1i\u00a09: C\u00e2y l\u00e2u\u00a0n\u0103m, s\u00fac v\u1eadt\u00a0l\u00e0m\u00a0vi\u1ec7c\u00a0v\u00e0\/ho\u1eb7c cho s\u1ea3n\u00a0ph\u1ea9m.<\/p>\n

              – Lo\u1ea1i\u00a010: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh kh\u00e1c.<\/p>\n

                \n
              1. b) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/li>\n<\/ol>\n

                – Lo\u1ea1i\u00a01: Quy\u1ec1n\u00a0s\u1eed d\u1ee5ng\u00a0\u0111\u1ea5t.<\/p>\n

                – Lo\u1ea1i\u00a02: Quy\u1ec1n t\u00e1c gi\u1ea3.<\/p>\n

                – Lo\u1ea1i\u00a03: Quy\u1ec1n s\u1edf h\u1eefu c\u00f4ng nghi\u1ec7p.<\/p>\n

                – Lo\u1ea1i\u00a04: Quy\u1ec1n\u00a0\u0111\u1ed1i v\u1edbi\u00a0gi\u1ed1ng c\u00e2y tr\u1ed3ng.<\/p>\n

                – Lo\u1ea1i\u00a05: Ph\u1ea7n m\u1ec1m \u1ee9ng d\u1ee5ng.<\/p>\n

                – Lo\u1ea1i\u00a06: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh kh\u00e1c.<\/p>\n

                  \n
                1. Ph\u00e2nlo\u1ea1itheo ngu\u1ed3n g\u1ed1c h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n, bao g\u1ed3m:<\/li>\n
                2. a) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u00ecnh th\u00e0nh do mua s\u1eafm;<\/li>\n
                3. b) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u00ecnh th\u00e0nh do \u0111\u1ea7u t\u01b0x\u00e2y d\u1ef1ng;<\/li>\n
                4. c) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c\u0111i\u1ec1uchuy\u1ec3n \u0111\u1ebfn;<\/li>\n
                5. d) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1eb7ng cho;<\/li>\n<\/ol>\n

                  \u0111) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb ngu\u1ed3n kh\u00e1c.<\/p>\n

                    \n
                  1. Danh m\u1ee5c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 1 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/li>\n<\/ol>\n

                    \u0110i\u1ec1u 7. \u0110\u1ed1i t\u01b0\u1ee3ng ghi s\u1ed5 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/b><\/p>\n

                      \n
                    1. T\u00e0i s\u1ea3ns\u1eed d\u1ee5ng\u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh\u00a0l\u00e0\u00a0m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng ghi s\u1ed5 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n
                    2. M\u1ed9th\u1ec7 th\u1ed1ngg\u1ed3m nhi\u1ec1u b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n ri\u00eang l\u1ebb li\u00ean\u00a0k\u1ebft\u00a0v\u1edbi\u00a0nhau \u0111\u1ec3 c\u00f9ng\u00a0th\u1ef1c hi\u1ec7n\u00a0m\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\u00a0trong\u00a0\u0111\u00f3 th\u00ec c\u1ea3\u00a0h\u1ec7 th\u1ed1ng\u00a0kh\u00f4ng th\u1ec3 ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c th\u00ec \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh\u00a0l\u00e0\u00a0m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng ghi s\u1ed5\u00a0k\u1ebf to\u00e1n\u00a0t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n
                    3. M\u1ed9th\u1ec7 th\u1ed1ngg\u1ed3m c\u00f3 nhi\u1ec1u b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n ri\u00eang l\u1ebb, li\u00ean\u00a0k\u1ebft\u00a0v\u1edbi\u00a0nhau,\u00a0trong\u00a0\u0111\u00f3 m\u1ed7i b\u1ed9 ph\u1eadn c\u1ea5u th\u00e0nh c\u00f3\u00a0th\u1eddi gian\u00a0s\u1eed d\u1ee5ng\u00a0kh\u00e1c nhau\u00a0v\u00e0\u00a0c\u00f3 ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed9c l\u1eadp, \u0111\u1ed3ng th\u1eddi c\u00f3 s\u1ef1 \u0111\u00f2i h\u1ecfi\u00a0ph\u1ea3i\u00a0qu\u1ea3n l\u00fd\u00a0ri\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 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh\u00a0l\u00e0\u00a0m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng ghi s\u1ed5\u00a0k\u1ebf to\u00e1n\u00a0t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n
                    4. S\u00fac v\u1eadtl\u00e0mvi\u1ec7c\u00a0v\u00e0\/ho\u1eb7c cho s\u1ea3n\u00a0ph\u1ea9m\u00a0th\u00ec t\u1eebng con s\u00fac v\u1eadt c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 10 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh\u00a0l\u00e0\u00a0m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng ghi s\u1ed5\u00a0k\u1ebf to\u00e1n\u00a0t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n
                    5. V\u01b0\u1eddn c\u00e2y thu\u1ed9c khu\u00f4n vi\u00ean\u0111\u1ea5t\u0111\u1ed9c l\u1eadp, c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 10 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (kh\u00f4ng t\u00ednh gi\u00e1 tr\u1ecb quy\u1ec1n\u00a0s\u1eed d\u1ee5ng\u0111\u1ea5t); ho\u1eb7c t\u1eebng c\u00e2y l\u00e2u\u00a0n\u0103m\u00a0c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 10 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh\u00a0l\u00e0\u00a0m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng ghi s\u1ed5\u00a0k\u1ebf to\u00e1n\u00a0t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n<\/ol>\n

                      \u0110i\u1ec1u 8. X\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/b><\/p>\n

                      Vi\u1ec7c\u00a0x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u00a0quy \u0111\u1ecbnh\u00a0t\u1ea1i\u00a0\u0110i\u1ec1u\u00a03,\u00a0\u0110i\u1ec1u\u00a04 Th\u00f4ng t\u01b0 n\u00e0y nh\u01b0 sau:<\/p>\n

                        \n
                      1. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/li>\n
                      2. a) Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u00ecnh th\u00e0nh t\u1eeb mua s\u1eafm \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00f4ng th\u1ee9c:<\/li>\n<\/ol>\n\n\n\n
                        Nguy\u00ean gi\u00e1 TSC\u0110 do mua s\u1eafm<\/td>\n=<\/td>\nGi\u00e1 tr\u1ecb ghi tr\u00ean h\u00f3a \u0111\u01a1n<\/td>\n–<\/td>\nC\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c gi\u1ea3m gi\u00e1 (n\u1ebfu c\u00f3)<\/td>\n+<\/td>\nChi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1, chi ph\u00ed s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p, chi ph\u00ed l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed<\/td>\n–<\/td>\nC\u00e1c kho\u1ea3n thu h\u1ed3i v\u1ec1 s\u1ea3n ph\u1ea9m, ph\u1ebf li\u1ec7u do ch\u1ea1y th\u1eed<\/td>\n+<\/td>\nC\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i<\/td>\n+<\/td>\nChi ph\u00ed kh\u00e1c (n\u1ebfu c\u00f3)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                          \n
                        1. b) Nguy\u00ean gi\u00e1c\u1ee7at\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u00ecnh th\u00e0nh t\u1eeb\u00a0\u0111\u1ea7u t\u01b0\u00a0x\u00e2y d\u1ef1ng\u00a0l\u00e0\u00a0gi\u00e1 tr\u1ecb\u00a0quy\u1ebft\u00a0to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c\u00a0c\u1ea5p\u00a0c\u00f3\u00a0th\u1ea9m quy\u1ec1n\u00a0ph\u00ea\u00a0duy\u1ec7t\u00a0theo\u00a0quy \u0111\u1ecbnh\u00a0c\u1ee7a\u00a0ph\u00e1p lu\u1eadt\u00a0v\u1ec1\u00a0\u0111\u1ea7u t\u01b0\u00a0x\u00e2y d\u1ef1ng\u00a0hi\u1ec7n\u00a0h\u00e0nh.<\/li>\n<\/ol>\n

                          – Tr\u01b0\u1eddng h\u1ee3p\u00a0t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0a\u00a0v\u00e0o\u00a0s\u1eed d\u1ee5ng\u00a0(do \u0111\u00e3 ho\u00e0n th\u00e0nh\u00a0vi\u1ec7c\u00a0\u0111\u1ea7u t\u01b0\u00a0x\u00e2y d\u1ef1ng) nh\u01b0ng ch\u01b0a c\u00f3\u00a0quy\u1ebft\u00a0to\u00e1n \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3\u00a0th\u1ea9m quy\u1ec1n\u00a0ph\u00ea\u00a0duy\u1ec7t\u00a0th\u00ec c\u01a1 quan,\u00a0t\u1ed5 ch\u1ee9c,\u00a0\u0111\u01a1n v\u1ecb\u00a0th\u1ef1c hi\u1ec7n\u00a0ghi s\u1ed5\u00a0v\u00e0\u00a0h\u1ea1ch to\u00e1n\u00a0k\u1ebf to\u00e1n\u00a0t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u00a0k\u1ec3 t\u1eeb\u00a0ng\u00e0y\u00a0c\u00f3 Bi\u00ean b\u1ea3n nghi\u1ec7m thu \u0111\u01b0a\u00a0v\u00e0o\u00a0s\u1eed d\u1ee5ng. Nguy\u00ean gi\u00e1 ghi s\u1ed5 h\u1ea1ch to\u00e1n\u00a0l\u00e0nguy\u00ean gi\u00e1 t\u1ea1m t\u00ednh. Nguy\u00ean gi\u00e1 t\u1ea1m t\u00ednh\u00a0trong\u00a0tr\u01b0\u1eddng h\u1ee3p\u00a0n\u00e0y \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean sau:<\/p>\n

                          + Gi\u00e1 tr\u1ecb \u0111\u1ec1 ngh\u1ecb\u00a0quy\u1ebft\u00a0to\u00e1n;<\/p>\n

                          + Gi\u00e1 tr\u1ecb x\u00e1c \u0111\u1ecbnh theo Bi\u00ean b\u1ea3n nghi\u1ec7m thu A-B;<\/p>\n

                          + Gi\u00e1 tr\u1ecb d\u1ef1 to\u00e1n\u00a0D\u1ef1 \u00e1n\u00a0\u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea\u00a0duy\u1ec7t.<\/p>\n

                          – Khi \u0111\u01b0\u1ee3c\u00a0c\u1ea5p\u00a0c\u00f3\u00a0th\u1ea9m quy\u1ec1n\u00a0ph\u00ea\u00a0duy\u1ec7t\u00a0quy\u1ebft\u00a0to\u00e1n,\u00a0\u0111\u01a1n v\u1ecb\u00a0th\u1ef1c hi\u1ec7n\u00a0\u0111i\u1ec1u\u00a0ch\u1ec9nh l\u1ea1i nguy\u00ean gi\u00e1 t\u1ea1m t\u00ednh\u00a0tr\u00ean\u00a0s\u1ed5\u00a0k\u1ebf to\u00e1n\u00a0theo gi\u00e1 tr\u1ecb\u00a0quy\u1ebft\u00a0to\u00e1n \u0111\u01b0\u1ee3c\u00a0duy\u1ec7t.<\/p>\n

                            \n
                          1. c) Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c\u0111i\u1ec1uchuy\u1ec3n \u0111\u1ebfn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/li>\n<\/ol>\n\n\n\n
                            Nguy\u00ean gi\u00e1 TSC\u0110 \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n \u0111\u1ebfn<\/td>\n=<\/td>\nGi\u00e1 tr\u1ecb ghi tr\u00ean Bi\u00ean b\u1ea3n b\u00e0n giao t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n<\/td>\n+<\/td>\nChi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1, chi ph\u00ed s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p, chi ph\u00ed l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed<\/td>\n–<\/td>\nC\u00e1c kho\u1ea3n thu h\u1ed3i v\u1ec1 s\u1ea3n ph\u1ea9m ph\u1ebf li\u1ec7u do ch\u1ea1y th\u1eed<\/td>\n+<\/td>\nC\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i)<\/td>\n+<\/td>\nChi ph\u00ed kh\u00e1c (n\u1ebfu c\u00f3)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                              \n
                            1. d) Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1eb7ng cho \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/li>\n<\/ol>\n\n\n\n
                              Nguy\u00ean gi\u00e1 TSC\u0110 \u0111\u01b0\u1ee3c t\u1eb7ng cho<\/td>\n=<\/td>\nGi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n do c\u01a1 quan t\u00e0i ch\u00ednh x\u00e1c \u0111\u1ecbnh<\/td>\n+<\/td>\nChi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1, chi ph\u00ed s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p, chi ph\u00ed l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed<\/td>\n–<\/td>\nC\u00e1c kho\u1ea3n thu h\u1ed3i v\u1ec1 s\u1ea3n ph\u1ea9m ph\u1ebf li\u1ec7u do ch\u1ea1y th\u1eed<\/td>\n+<\/td>\nC\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i)<\/td>\n+<\/td>\nChi ph\u00ed kh\u00e1c (n\u1ebfu c\u00f3)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                                \n
                              1. Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/li>\n
                              2. a) Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnhl\u00e0quy\u1ec1n\u00a0s\u1eed d\u1ee5ng\u00a0\u0111\u1ea5t<\/li>\n<\/ol>\n

                                \u0110\u1ed1i v\u1edbi\u00a0\u0111\u1ea5t\u00a0\u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao c\u00f3 thu ti\u1ec1n\u00a0s\u1eed d\u1ee5ng\u00a0\u0111\u1ea5t;\u00a0\u0111\u1ea5t\u00a0nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n\u00a0s\u1eed d\u1ee5ng\u00a0\u0111\u1ea5t\u00a0h\u1ee3p ph\u00e1p;\u00a0\u0111\u1ea5t\u00a0thu\u00ea \u0111\u00e3 tr\u1ea3 ti\u1ec1n thu\u00ea\u00a0\u0111\u1ea5t\u00a0m\u1ed9t l\u1ea7n cho c\u1ea3\u00a0th\u1eddi gian\u00a0thu\u00ea\u00a0\u0111\u1ea5t\u00a0th\u00ec nguy\u00ean gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh\u00a0l\u00e0\u00a0ti\u1ec1n\u00a0s\u1eed d\u1ee5ng\u00a0\u0111\u1ea5t\u00a0\u0111\u00e3 n\u1ed9p \u0111\u1ec3 \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc giao\u00a0\u0111\u1ea5t\u00a0c\u00f3 thu ti\u1ec1n\u00a0s\u1eed d\u1ee5ng\u00a0\u0111\u1ea5t, ho\u1eb7c s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 khi nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n\u00a0s\u1eed d\u1ee5ng\u00a0\u0111\u1ea5t\u00a0h\u1ee3p ph\u00e1p, ho\u1eb7c s\u1ed1 ti\u1ec1n thu\u00ea\u00a0\u0111\u1ea5t\u00a0\u0111\u00e3 tr\u1ea3 cho c\u1ea3\u00a0th\u1eddi gian\u00a0thu\u00ea\u00a0\u0111\u1ea5t\u00a0c\u1ed9ng (+)\u00a0v\u1edbi\u00a0c\u00e1c kho\u1ea3n thu\u1ebf,\u00a0ph\u00ed, l\u1ec7\u00a0ph\u00ed\u00a0(kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i).<\/p>\n

                                \u0110\u1ed1i v\u1edbi\u00a0\u0111\u1ea5t\u00a0\u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao kh\u00f4ng thu ti\u1ec1n\u00a0s\u1eed d\u1ee5ng\u00a0\u0111\u1ea5t\u00a0th\u00ec nguy\u00ean gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo\u00a0quy \u0111\u1ecbnh\u00a0c\u1ee7aCh\u00ednh ph\u1ee7\u00a0v\u1ec1\u00a0x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb quy\u1ec1n\u00a0s\u1eed d\u1ee5ng\u00a0\u0111\u1ea5t \u0111\u1ec3 t\u00ednh\u00a0v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n\u00a0c\u1ee7a\u00a0t\u1ed5 ch\u1ee9c\u00a0\u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao\u00a0\u0111\u1ea5tkh\u00f4ng thu ti\u1ec1n\u00a0s\u1eed d\u1ee5ng\u00a0\u0111\u1ea5t\u00a0c\u1ed9ng (+) c\u00e1c kho\u1ea3n thu\u1ebf,\u00a0ph\u00ed, l\u1ec7\u00a0ph\u00ed\u00a0(kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i).<\/p>\n

                                  \n
                                1. b) Nguy\u00ean gi\u00e1c\u1ee7at\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh (quy\u1ec1n t\u00e1c gi\u1ea3, quy\u1ec1n s\u1edf h\u1eefu c\u00f4ng nghi\u1ec7p, quy\u1ec1n\u00a0\u0111\u1ed1i v\u1edbi\u00a0gi\u1ed1ng c\u00e2y tr\u1ed3ng theo\u00a0quy \u0111\u1ecbnh\u00a0c\u1ee7a\u00a0Lu\u1eadt s\u1edf h\u1eefu tr\u00ed tu\u1ec7)\u00a0l\u00e0\u00a0to\u00e0n b\u1ed9 c\u00e1c chi\u00a0ph\u00ed\u00a0m\u00e0 c\u01a1 quan,\u00a0t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb \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\u00a0\u0111\u1ed1i v\u1edbi\u00a0gi\u1ed1ng c\u00e2y tr\u1ed3ng theo\u00a0quy \u0111\u1ecbnh\u00a0c\u1ee7a\u00a0Lu\u1eadt s\u1edf h\u1eefu tr\u00ed tu\u1ec7.<\/li>\n
                                2. c) Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh (ph\u1ea7n m\u1ec1m \u1ee9ng d\u1ee5ng)l\u00e0to\u00e0n b\u1ed9 c\u00e1c chi\u00a0ph\u00ed\u00a0m\u00e0 c\u01a1 quan,\u00a0t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb \u0111\u00e3 chi ra \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c ph\u1ea7n m\u1ec1m \u1ee9ng d\u1ee5ng.<\/li>\n
                                3. d) Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh kh\u00e1cl\u00e0to\u00e0n b\u1ed9 c\u00e1c chi\u00a0ph\u00ed\u00a0m\u00e0 c\u01a1 quan,\u00a0t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb \u0111\u00e3 chi ra \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh \u0111\u00f3.<\/li>\n<\/ol>\n

                                  \u0110i\u1ec1u 9. Thay \u0111\u1ed5i nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/b><\/p>\n

                                    \n
                                  1. Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c thay \u0111\u1ed5itrongc\u00e1c\u00a0tr\u01b0\u1eddng h\u1ee3p\u00a0sau:<\/li>\n
                                  2. a) \u0110\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theoquy\u1ebft \u0111\u1ecbnhc\u1ee7a\u00a0c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3\u00a0th\u1ea9m quy\u1ec1n;<\/li>\n
                                  3. b) Th\u1ef1c hi\u1ec7nn\u00e2ngc\u1ea5p\u00a0t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo\u00a0d\u1ef1 \u00e1n\u00a0\u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3\u00a0th\u1ea9m quy\u1ec1n\u00a0ph\u00ea\u00a0duy\u1ec7t;<\/li>\n
                                  4. c) Th\u00e1o d\u1ee1 m\u1ed9t hay m\u1ed9t s\u1ed1 b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n
                                  5. Khiph\u00e1t sinhvi\u1ec7c\u00a0thay \u0111\u1ed5i nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, c\u01a1 quan,\u00a0t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb\u00a0th\u1ef1c hi\u1ec7n\u00a0l\u1eadp Bi\u00ean b\u1ea3n ghi r\u00f5\u00a0c\u0103n c\u1ee9\u00a0thay \u0111\u1ed5i nguy\u00ean gi\u00e1; \u0111\u1ed3ng th\u1eddi x\u00e1c \u0111\u1ecbnh l\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i, s\u1ed1 hao m\u00f2n l\u0169y k\u1ebf\u00a0c\u1ee7at\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3\u00a0\u0111i\u1ec1u\u00a0ch\u1ec9nh s\u1ed5\u00a0k\u1ebf to\u00e1n\u00a0v\u00e0\u00a0th\u1ef1c hi\u1ec7n\u00a0h\u1ea1ch to\u00e1n\u00a0k\u1ebf to\u00e1n\u00a0theo\u00a0quy \u0111\u1ecbnh\u00a0hi\u1ec7n\u00a0h\u00e0nh.<\/li>\n<\/ol>\n

                                    \u0110i\u1ec1u 10. Qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/b><\/p>\n

                                      \n
                                    1. M\u1ecdi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnhhi\u1ec7nc\u00f3 t\u1ea1i c\u01a1 quan,\u00a0t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c\u00a0qu\u1ea3n l\u00fd\u00a0ch\u1eb7t ch\u1ebd\u00a0v\u1ec1\u00a0hi\u1ec7n\u00a0v\u1eadt\u00a0v\u00e0\u00a0gi\u00e1 tr\u1ecb theo \u0111\u00fang\u00a0quy \u0111\u1ecbnh\u00a0c\u1ee7a\u00a0ph\u00e1p lu\u1eadt\u00a0v\u1ec1\u00a0qu\u1ea3n l\u00fd,\u00a0s\u1eed d\u1ee5ng\u00a0t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc.<\/li>\n
                                    2. C\u01a1 quan,t\u1ed5 ch\u1ee9c,\u0111\u01a1n v\u1ecb\u00a0c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp th\u1ebb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, h\u1ea1ch to\u00e1n\u00a0k\u1ebf to\u00e1n\u00a0\u0111\u1ed1i v\u1edbi\u00a0to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u00a0hi\u1ec7n\u00a0c\u00f3\u00a0c\u1ee7a\u00a0\u0111\u01a1n v\u1ecb\u00a0theo \u0111\u00fang\u00a0quy \u0111\u1ecbnh\u00a0c\u1ee7a\u00a0ch\u1ebf \u0111\u1ed9\u00a0k\u1ebf to\u00e1n\u00a0hi\u1ec7n\u00a0h\u00e0nh;\u00a0th\u1ef1c hi\u1ec7n\u00a0ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 h\u00e0ng\u00a0n\u0103mv\u1ec1\u00a0t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u00a0hi\u1ec7n\u00a0c\u00f3 th\u1ef1c t\u1ebf; b\u00e1o c\u00e1o c\u01a1 quan\u00a0t\u00e0i ch\u00ednh\u00a0c\u1ea5p\u00a0tr\u00ean\u00a0tr\u1ef1c ti\u1ebfp \u0111\u1ec3 th\u1ed1ng nh\u1ea5t h\u1ea1ch to\u00e1n\u00a0\u0111i\u1ec1uch\u1ec9nh s\u1ed1 li\u1ec7u gi\u1eefa\u00a0k\u1ebft qu\u1ea3\u00a0ki\u1ec3m k\u00ea\u00a0v\u00e0\u00a0s\u1ed5\u00a0k\u1ebf to\u00e1n\u00a0(n\u1ebfu c\u00f3);\u00a0th\u1ef1c hi\u1ec7n\u00a0b\u00e1o c\u00e1o\u00a0t\u00ecnh h\u00ecnh\u00a0qu\u1ea3n l\u00fd,\u00a0s\u1eed d\u1ee5ng\u00a0t\u00e0i s\u1ea3n theo\u00a0quy \u0111\u1ecbnh\u00a0c\u1ee7a\u00a0ph\u00e1p lu\u1eadt\u00a0v\u1ec1\u00a0qu\u1ea3n l\u00fd,\u00a0s\u1eed d\u1ee5ng\u00a0t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc.<\/li>\n
                                    3. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 t\u00ednh hao m\u00f2n \u0111\u1ee7 nh\u01b0ng v\u1eabn c\u00f2n s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c th\u00ec c\u01a1 quan,\u00a0t\u1ed5 ch\u1ee9c,\u00a0\u0111\u01a1n v\u1ecb\u00a0v\u1eabn\u00a0ph\u1ea3i\u00a0ti\u1ebfp t\u1ee5c\u00a0qu\u1ea3n l\u00fd\u00a0theo\u00a0quy \u0111\u1ecbnh\u00a0c\u1ee7a\u00a0ph\u00e1p lu\u1eadt.<\/li>\n<\/ol>\n

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

                                      QUY \u0110\u1ecaNH V\u1ec0 T\u00cdNH HAO M\u00d2N T\u00c0I S\u1ea2N C\u1ed0 \u0110\u1ecaNH<\/strong><\/b><\/p>\n

                                      \u0110i\u1ec1u 11. Nguy\u00ean t\u1eafc t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/b><\/p>\n

                                        \n
                                      1. C\u00e1clo\u1ea1it\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh sau \u0111\u00e2y kh\u00f4ng\u00a0ph\u1ea3i\u00a0t\u00ednh hao m\u00f2n:<\/li>\n
                                      2. a) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnhl\u00e0quy\u1ec1n\u00a0s\u1eed d\u1ee5ng\u00a0\u0111\u1ea5t;<\/li>\n
                                      3. b) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3cquy \u0111\u1ecbnht\u1ea1i\u00a0\u0110i\u1ec1u\u00a05 Th\u00f4ng t\u01b0 n\u00e0y;<\/li>\n
                                      4. c) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u0111\u01a1n v\u1ecb\u0111ang thu\u00ea\u00a0s\u1eed d\u1ee5ng;<\/li>\n
                                      5. d) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh b\u1ea3o qu\u1ea3n h\u1ed9, gi\u1eef h\u1ed9, c\u1ea5t tr\u1eef h\u1ed9 Nh\u00e0 n\u01b0\u1edbc;<\/li>\n<\/ol>\n

                                        \u0111) C\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 t\u00ednh hao m\u00f2n \u0111\u1ee7 nh\u01b0ng v\u1eabn c\u00f2n\u00a0s\u1eed d\u1ee5ng\u00a0\u0111\u01b0\u1ee3c;<\/p>\n

                                          \n
                                        1. e) C\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ch\u01b0a t\u00ednh h\u1ebft hao m\u00f2n nh\u01b0ng \u0111\u00e3 h\u1ecfng kh\u00f4ng ti\u1ebfp t\u1ee5cs\u1eed d\u1ee5ng\u0111\u01b0\u1ee3<\/li>\n
                                        2. Vi\u1ec7ct\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnhth\u1ef1c hi\u1ec7n\u00a0m\u1ed7i\u00a0n\u0103m\u00a01 l\u1ea7n\u00a0v\u00e0o\u00a0th\u00e1ng\u00a012, tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5\u00a0k\u1ebf to\u00e1n\u00a0ho\u1eb7c b\u1ea5t th\u01b0\u1eddng. Ph\u1ea1m vi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u00a0ph\u1ea3i\u00a0t\u00ednh hao m\u00f2n\u00a0l\u00e0\u00a0t\u1ea5t c\u1ea3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u00a0hi\u1ec7n\u00a0c\u00f3 (tr\u1eeb c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u00a0quy \u0111\u1ecbnh\u00a0t\u1ea1i Kho\u1ea3n 1\u00a0\u0110i\u1ec1u\u00a0n\u00e0y) t\u00ednh \u0111\u1ebfn\u00a0ng\u00e0y\u00a031\u00a0th\u00e1ng\u00a012\u00a0c\u1ee7a\u00a0n\u0103m\u00a0t\u00ednh hao m\u00f2n.<\/li>\n<\/ol>\n

                                          Ri\u00eang c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tham gia to\u00e0n b\u1ed9\u00a0th\u1eddi gian\u00a0v\u00e0o ho\u1ea1t \u0111\u1ed9ng\u00a0s\u1ea3n xu\u1ea5t,\u00a0kinh\u00a0doanh d\u1ecbch v\u1ee5 ho\u1eb7c v\u1eeba\u00a0s\u1eed d\u1ee5ng\u00a0v\u00e0o ho\u1ea1t \u0111\u1ed9ng\u00a0s\u1ea3n xu\u1ea5t,\u00a0kinh\u00a0doanh d\u1ecbch v\u1ee5, v\u1eeba\u00a0s\u1eed d\u1ee5ng\u00a0v\u00e0o ho\u1ea1t \u0111\u1ed9ng theo ch\u1ee9c n\u0103ng nhi\u1ec7m v\u1ee5\u00a0c\u1ee7a\u0111\u01a1n v\u1ecb\u00a0th\u00ec\u00a0vi\u1ec7c\u00a0t\u00ednh hao m\u00f2n\u00a0v\u00e0\u00a0tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u00a0th\u1ef1c hi\u1ec7n\u00a0theo\u00a0quy \u0111\u1ecbnh\u00a0t\u1ea1i\u00a0\u0110i\u1ec1u\u00a014 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

                                            \n
                                          1. Tr\u01b0\u1eddng h\u1ee3p b\u00e0n giao, chia t\u00e1ch, s\u00e1p nh\u1eadp, gi\u1ea3i th\u1ec3 c\u01a1 quan,t\u1ed5 ch\u1ee9c,\u0111\u01a1n v\u1ecb\u00a0ho\u1eb7c\u00a0t\u1ed5ng\u00a0ki\u1ec3m k\u00ea \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo ch\u1ee7 tr\u01b0\u01a1ng\u00a0c\u1ee7a\u00a0Nh\u00e0 n\u01b0\u1edbc th\u00ec hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u00ednh t\u1ea1i\u00a0th\u1eddi \u0111i\u1ec3m\u00a0c\u00f3\u00a0quy\u1ebft \u0111\u1ecbnhc\u1ee7a\u00a0c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3\u00a0th\u1ea9m quy\u1ec1n.<\/li>\n<\/ol>\n

                                            \u0110i\u1ec1u 12. X\u00e1c \u0111\u1ecbnh th\u1eddi gian s\u1eed d\u1ee5ng v\u00e0 t\u1ef7 l\u1ec7 t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/b><\/p>\n

                                              \n
                                            1. Th\u1eddi gians\u1eed d\u1ee5ngv\u00e0\u00a0t\u1ef7 l\u1ec7 hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh\u00a0th\u1ef1c hi\u1ec7n\u00a0theo\u00a0quy \u0111\u1ecbnh\u00a0t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 1\u00a0ban h\u00e0nh\u00a0k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/li>\n<\/ol>\n

                                              Tr\u01b0\u1eddng h\u1ee3p\u00a0c\u1ea7n thi\u1ebft\u00a0ph\u1ea3i\u00a0quy \u0111\u1ecbnh\u00a0th\u1eddi gian\u00a0s\u1eed d\u1ee5ng\u00a0xe \u00f4 t\u00f4\u00a0l\u00e0\u00a010\u00a0n\u0103m\u00a0\u0111\u1ec3\u00a0ph\u00f9 h\u1ee3p\u00a0v\u1edbi\u00a0t\u00ecnh h\u00ecnh\u00a0th\u1ef1c t\u1ebf xe \u00f4 t\u00f4 ho\u1ea1t \u0111\u1ed9ng \u1edf \u0111\u1ecba b\u00e0n kh\u00f3 kh\u0103n, th\u00ec B\u1ed9 tr\u01b0\u1edfng,\u00a0Th\u1ee7 tr\u01b0\u1edfng\u00a0c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c\u00a0Ch\u00ednh ph\u1ee7, c\u01a1 quan kh\u00e1c \u1edf trung\u00a0\u01b0\u01a1ng\u00a0quy \u0111\u1ecbnh\u00a0c\u1ee5 th\u1ec3\u00a0sau khi c\u00f3 \u00fd ki\u1ebfn th\u1ed1ng nh\u1ea5t\u00a0c\u1ee7a\u00a0B\u1ed9\u00a0T\u00e0i ch\u00ednh; \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh,\u00a0th\u00e0nh ph\u1ed1\u00a0tr\u1ef1c thu\u1ed9c trung\u00a0\u01b0\u01a1ng\u00a0quy \u0111\u1ecbnh\u00a0c\u1ee5 th\u1ec3\u00a0sau khi c\u00f3 \u00fd ki\u1ebfn th\u1ed1ng nh\u1ea5t\u00a0c\u1ee7a\u00a0Th\u01b0\u1eddng tr\u1ef1c H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u00f9ng\u00a0c\u1ea5p.<\/p>\n

                                                \n
                                              1. B\u1ed9 tr\u01b0\u1edfng,Th\u1ee7 tr\u01b0\u1edfngc\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c\u00a0Ch\u00ednh ph\u1ee7, c\u01a1 quan kh\u00e1c \u1edf Trung\u00a0\u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh,\u00a0th\u00e0nh ph\u1ed1\u00a0tr\u1ef1c thu\u1ed9c trung\u00a0\u01b0\u01a1ng\u00a0ban h\u00e0nh\u00a0quy \u0111\u1ecbnh:<\/li>\n
                                              2. a) Danh m\u1ee5c,th\u1eddi gians\u1eed d\u1ee5ng\u00a0v\u00e0\u00a0t\u1ef7 l\u1ec7 hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh thu\u1ed9c ph\u1ea1m vi\u00a0qu\u1ea3n l\u00fd\u00a0c\u1ee7a\u00a0B\u1ed9, ng\u00e0nh, \u0111\u1ecba ph\u01b0\u01a1ng (theo M\u1eabu t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 2\u00a0ban h\u00e0nh\u00a0k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).<\/li>\n<\/ol>\n

                                                Th\u1eddi gian\u00a0s\u1eed d\u1ee5ng\u00a0t\u1ed1i\u00a0thi\u1ec3u\u00a0c\u1ee7a\u00a0m\u1ed9t t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh kh\u00f4ng th\u1ea5p h\u01a1n 4\u00a0n\u0103m\u00a0v\u00e0\u00a0kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 50\u00a0n\u0103m.<\/p>\n

                                                Tr\u01b0\u1eddng h\u1ee3p\u00a0c\u1ea7n thi\u1ebft\u00a0ph\u1ea3i\u00a0quy \u0111\u1ecbnh\u00a0th\u1eddi gian\u00a0s\u1eed d\u1ee5ng\u00a0t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh d\u01b0\u1edbi 4\u00a0n\u0103m\u00a0\u0111\u1ec3\u00a0ph\u00f9 h\u1ee3p\u00a0v\u1edbi\u00a0t\u00ecnh h\u00ecnh\u00a0th\u1ef1c t\u1ebf, th\u00ec B\u1ed9 tr\u01b0\u1edfng,\u00a0Th\u1ee7 tr\u01b0\u1edfng\u00a0c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c\u00a0Ch\u00ednh ph\u1ee7, c\u01a1 quan kh\u00e1c \u1edf Trung\u00a0\u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh,\u00a0th\u00e0nh ph\u1ed1\u00a0tr\u1ef1c thu\u1ed9c trung\u00a0\u01b0\u01a1ng\u00a0quy \u0111\u1ecbnh\u00a0c\u1ee5 th\u1ec3\u00a0sau khi c\u00f3 \u00fd ki\u1ebfn th\u1ed1ng nh\u1ea5t\u00a0c\u1ee7aB\u1ed9\u00a0qu\u1ea3n l\u00fd\u00a0chuy\u00ean ng\u00e0nh c\u00f3 li\u00ean quan.<\/p>\n

                                                  \n
                                                1. b) Th\u1eddi gians\u1eed d\u1ee5ngv\u00e0\u00a0t\u1ef7 l\u1ec7 hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1eb7c th\u00f9 thu\u1ed9c ph\u1ea1m vi\u00a0qu\u1ea3n l\u00fd\u00a0c\u1ee7a\u00a0B\u1ed9, ng\u00e0nh, \u0111\u1ecba ph\u01b0\u01a1ng (theo M\u1eabu t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 3\u00a0ban h\u00e0nh\u00a0k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).<\/li>\n<\/ol>\n

                                                  \u0110i\u1ec1u 13. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/b><\/p>\n

                                                    \n
                                                  1. M\u1ee9c hao m\u00f2n h\u00e0ngn\u0103mc\u1ee7a\u00a0t\u1eebng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c sau:<\/li>\n<\/ol>\n\n\n\n
                                                    M\u1ee9c hao m\u00f2n h\u00e0ng n\u0103m c\u1ee7a t\u1eebng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/td>\n=<\/td>\nNguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/td>\nx<\/td>\nT\u1ef7 l\u1ec7 t\u00ednh hao m\u00f2n (% n\u0103m)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                    H\u00e0ng\u00a0n\u0103m,\u00a0tr\u00ean\u00a0c\u01a1 s\u1edf\u00a0x\u00e1c \u0111\u1ecbnh s\u1ed1 hao m\u00f2n t\u0103ng\u00a0v\u00e0\u00a0s\u1ed1 hao m\u00f2n gi\u1ea3m\u00a0ph\u00e1t sinh\u00a0trong\u00a0n\u0103m, c\u01a1 quan,\u00a0t\u1ed5 ch\u1ee9c,\u00a0\u0111\u01a1n v\u1ecb\u00a0t\u00ednh\u00a0t\u1ed5ng\u00a0s\u1ed1 hao m\u00f2n\u00a0c\u1ee7a\u00a0t\u1ea5t c\u1ea3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i c\u01a1 quan,\u00a0t\u1ed5 ch\u1ee9c,\u00a0\u0111\u01a1n v\u1ecb\u00a0cho\u00a0n\u0103m\u00a0\u0111\u00f3 theo c\u00f4ng th\u1ee9c:<\/p>\n\n\n\n
                                                    S\u1ed1 hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u00ednh \u0111\u1ebfn n\u0103m (n)<\/td>\n=<\/td>\nS\u1ed1 hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 t\u00ednh \u0111\u1ebfn n\u0103m (n-1)<\/td>\n+<\/td>\nS\u1ed1 hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u0103ng trong n\u0103m (n)<\/td>\n–<\/td>\nS\u1ed1 hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh gi\u1ea3m trong n\u0103m (n)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                                                      \n
                                                    1. \u0110\u1ed1i v\u1edbinh\u1eefng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 thay \u0111\u1ed5i\u00a0v\u1ec1\u00a0nguy\u00ean gi\u00e1, th\u00ec c\u01a1 quan, t\u1ed5 ch\u1ee9c,\u00a0\u0111\u01a1n v\u1ecb\u00a0x\u00e1c \u0111\u1ecbnh l\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i, s\u1ed1 hao m\u00f2n l\u0169y k\u1ebf\u00a0c\u1ee7a\u00a0t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00f3 \u0111\u1ec3 ghi s\u1ed5\u00a0k\u1ebf to\u00e1n.\u00a0C\u0103n c\u1ee9\u00a0v\u00e0o t\u1ef7 l\u1ec7 hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh\u00a0quy \u0111\u1ecbnh\u00a0t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 1\u00a0ban h\u00e0nh\u00a0k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, t\u1ef7 l\u1ec7 hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh, t\u1ef7 l\u1ec7 hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1eb7c th\u00f9 theo\u00a0quy \u0111\u1ecbnh\u00a0t\u1ea1i\u00a0\u0110i\u1ec1u\u00a012 Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 ti\u1ebfp t\u1ee5c t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n cho c\u00e1c\u00a0n\u0103m\u00a0c\u00f2n l\u1ea1i.<\/li>\n
                                                    2. S\u1ed1 hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh chon\u0103mcu\u1ed1i c\u00f9ng thu\u1ed9c\u00a0th\u1eddi gian\u00a0s\u1eed d\u1ee5ng\u00a0c\u1ee7a\u00a0t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh\u00a0l\u00e0hi\u1ec7u s\u1ed1 gi\u1eefa nguy\u00ean gi\u00e1\u00a0v\u00e0\u00a0s\u1ed1 hao m\u00f2n l\u0169y k\u1ebf \u0111\u00e3\u00a0th\u1ef1c hi\u1ec7n\u00a0c\u1ee7a\u00a0t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00f3.<\/li>\n<\/ol>\n

                                                      \u0110i\u1ec1u 14. Quy \u0111\u1ecbnh v\u1ec1 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/b><\/p>\n

                                                        \n
                                                      1. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnhc\u1ee7ac\u01a1 quan,\u00a0t\u1ed5 ch\u1ee9c,\u00a0\u0111\u01a1n v\u1ecb\u00a0kh\u00f4ng tham gia\u00a0v\u00e0o ho\u1ea1t \u0111\u1ed9ng\u00a0s\u1ea3n xu\u1ea5t,\u00a0kinh\u00a0doanh d\u1ecbch v\u1ee5, g\u00f3p v\u1ed1n li\u00ean doanh, li\u00ean\u00a0k\u1ebft, th\u00ec c\u01a1 quan,\u00a0t\u1ed5 ch\u1ee9c,\u00a0\u0111\u01a1n v\u1ecb\u00a0th\u1ef1c hi\u1ec7n\u00a0t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo\u00a0quy \u0111\u1ecbnht\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y; kh\u00f4ng tr\u00edch kh\u1ea5u hao.<\/li>\n
                                                      2. M\u1ecdi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnhc\u1ee7a\u0111\u01a1n v\u1ecb\u00a0s\u1eed d\u1ee5ng\u00a0v\u00e0o ho\u1ea1t \u0111\u1ed9ng\u00a0s\u1ea3n xu\u1ea5t,\u00a0kinh\u00a0doanh d\u1ecbch v\u1ee5, g\u00f3p v\u1ed1n li\u00ean doanh, li\u00ean\u00a0k\u1ebft\u00a0m\u00e0 kh\u00f4ng h\u00ecnh th\u00e0nh ph\u00e1p nh\u00e2n m\u1edbi ho\u1eb7c cho thu\u00ea theo\u00a0quy \u0111\u1ecbnh\u00a0c\u1ee7a\u00a0ph\u00e1p lu\u1eadt \u0111\u1ec1u\u00a0ph\u1ea3i\u00a0tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.\u00a0Vi\u1ec7c\u00a0tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u00a0th\u1ef1c hi\u1ec7n\u00a0nh\u01b0 sau:<\/li>\n
                                                      3. a) \u0110\u1ed1i v\u1edbit\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3cs\u1eed d\u1ee5ng\u00a0to\u00e0n b\u1ed9 th\u1eddi gian\u00a0v\u00e0o ho\u1ea1t \u0111\u1ed9ng\u00a0s\u1ea3n xu\u1ea5t,\u00a0kinh\u00a0doanh d\u1ecbch v\u1ee5, g\u00f3p v\u1ed1n li\u00ean doanh, li\u00ean\u00a0k\u1ebft,\u00a0\u0111\u01a1n v\u1ecb\u00a0th\u1ef1c hi\u1ec7n\u00a0ch\u1ebf \u0111\u1ed9\u00a0qu\u1ea3n l\u00fd,\u00a0s\u1eed d\u1ee5ng\u00a0v\u00e0\u00a0tr\u00edch kh\u1ea5u hao theo\u00a0quy \u0111\u1ecbnh\u00a0\u00e1p d\u1ee5ng\u00a0cho doanh nghi\u1ec7p.\u00a0Tr\u01b0\u1eddng h\u1ee3p\u00a0c\u1ea7n thi\u1ebft tr\u00edch kh\u1ea5u hao theo t\u1ef7 l\u1ec7 hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng\u00a0quy \u0111\u1ecbnh\u00a0t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y,\u00a0\u0111\u01a1n v\u1ecb\u00a0s\u1eed d\u1ee5ng\u00a0t\u00e0i s\u1ea3n b\u00e1o c\u00e1o c\u01a1 qu\u1ea3n\u00a0qu\u1ea3n l\u00fd\u00a0c\u1ea5p\u00a0tr\u00ean tr\u1ef1c ti\u1ebfp xem x\u00e9t,\u00a0quy\u1ebft \u0111\u1ecbnh.<\/li>\n<\/ol>\n

                                                        T\u1ef7 l\u1ec7 kh\u1ea5u hao\u00a0v\u00e0\u00a0s\u1ed1 kh\u1ea5u hao\u00a0trong\u00a0n\u0103m\u00a0(theo M\u1eabu t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 5\u00a0ban h\u00e0nh\u00a0k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y),\u00a0\u0111\u01a1n v\u1ecbg\u1eedi\u00a0c\u01a1 quan\u00a0qu\u1ea3n l\u00fd\u00a0thu\u1ebf tr\u1ef1c ti\u1ebfp tr\u01b0\u1edbc\u00a0ng\u00e0y\u00a001\u00a0th\u00e1ng\u00a001 h\u00e0ng\u00a0n\u0103m\u00a0\u0111\u1ec3 theo d\u00f5i,\u00a0qu\u1ea3n l\u00fd.<\/p>\n

                                                          \n
                                                        1. b) \u0110\u1ed1i v\u1edbinh\u1eefng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u1eebas\u1eed d\u1ee5ng\u00a0v\u00e0o ho\u1ea1t \u0111\u1ed9ng\u00a0s\u1ea3n xu\u1ea5t,\u00a0kinh\u00a0doanh d\u1ecbch v\u1ee5, g\u00f3p v\u1ed1n li\u00ean doanh, li\u00ean\u00a0k\u1ebft; v\u1eeba\u00a0s\u1eed d\u1ee5ng\u00a0v\u00e0o ho\u1ea1t \u0111\u1ed9ng theo ch\u1ee9c n\u0103ng nhi\u1ec7m v\u1ee5\u00a0c\u1ee7a\u00a0\u0111\u01a1n v\u1ecb\u00a0th\u00ec\u00a0th\u1ef1c hi\u1ec7n\u00a0nh\u01b0 sau:<\/li>\n<\/ol>\n

                                                          – \u0110\u01a1n v\u1ecb\u00a0t\u00ednh to\u00e1n, x\u00e1c \u0111\u1ecbnh\u00a0t\u1ed5ng\u00a0gi\u00e1 tr\u1ecb hao m\u00f2n\u00a0trong\u00a0n\u0103m\u00a0c\u1ee7a\u00a0t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u1eeba\u00a0s\u1eed d\u1ee5ng\u00a0v\u00e0o ho\u1ea1t \u0111\u1ed9ng\u00a0s\u1ea3n xu\u1ea5t,\u00a0kinh\u00a0doanh d\u1ecbch v\u1ee5, g\u00f3p v\u1ed1n li\u00ean doanh, li\u00ean\u00a0k\u1ebft; v\u1eeba\u00a0s\u1eed d\u1ee5ng\u00a0v\u00e0o ho\u1ea1t \u0111\u1ed9ng theo ch\u1ee9c n\u0103ng nhi\u1ec7m v\u1ee5 theo t\u1ef7 l\u1ec7 hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u00a0quy \u0111\u1ecbnh\u00a0t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

                                                          – C\u0103n c\u1ee9\u00a0t\u00ecnh h\u00ecnh\u00a0s\u1eed d\u1ee5ng\u00a0t\u00e0i s\u1ea3n (th\u1eddi gian\u00a0s\u1eed d\u1ee5ng, t\u1ea7n su\u1ea5t\u00a0s\u1eed d\u1ee5ng\u00a0ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng\u00a0vi\u1ec7c\u00a0ho\u00e0n th\u00e0nh); \u0111\u01a1n v\u1ecb t\u00ednh to\u00e1n ph\u00e2n b\u1ed5 s\u1ed1 kh\u1ea5u hao\u00a0v\u00e0\u00a0s\u1ed1 hao m\u00f2n\u00a0trong\u00a0t\u1ed5ng\u00a0gi\u00e1 tr\u1ecb hao m\u00f2n \u0111\u00e3 x\u00e1c \u0111\u1ecbnh. L\u1eadp\u00a0v\u00e0\u00a0g\u1eedi\u00a0c\u01a1 quan\u00a0qu\u1ea3n l\u00fd\u00a0thu\u1ebf tr\u1ef1c ti\u1ebfp\u00a0th\u00f4ng tin\u00a0v\u1ec1\u00a0s\u1ed1 kh\u1ea5u hao\u00a0v\u00e0\u00a0s\u1ed1 hao m\u00f2n t\u00e0i s\u1ea3n\u00a0trong\u00a0n\u0103m\u00a0(theo M\u1eabu t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 5\u00a0ban h\u00e0nh\u00a0k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y). Th\u1eddi h\u1ea1n\u00a0g\u1eedi\u00a0tr\u01b0\u1edbc\u00a0ng\u00e0y\u00a001\u00a0th\u00e1ng\u00a001 h\u00e0ng\u00a0n\u0103m\u00a0\u0111\u1ec3 theo d\u00f5i,\u00a0qu\u1ea3n l\u00fd.<\/p>\n

                                                          – \u0110\u01a1n v\u1ecb\u00a0th\u1ef1c hi\u1ec7n\u00a0ph\u00e2n b\u1ed5 s\u1ed1 kh\u1ea5u hao \u0111\u00e3\u00a0\u0111\u0103ng k\u00fd\u00a0\u0111\u1ec3 h\u1ea1ch to\u00e1n\u00a0k\u1ebf to\u00e1n\u00a0v\u00e0o chi\u00a0ph\u00ed\u00a0cung \u1ee9ng d\u1ecbch v\u1ee5 c\u00f4ng, chi\u00a0ph\u00ed\u00a0s\u1ea3n xu\u1ea5t,\u00a0kinh\u00a0doanh d\u1ecbch v\u1ee5, cho thu\u00ea cho ph\u00f9 h\u1ee3p;\u00a0th\u1ef1c hi\u1ec7n\u00a0h\u1ea1ch to\u00e1n\u00a0k\u1ebf to\u00e1n\u00a0hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u00a0\u0111\u1ed1i v\u1edbi\u00a0s\u1ed1 hao m\u00f2n \u0111\u00e3\u00a0\u0111\u0103ng k\u00fd.<\/p>\n

                                                            \n
                                                          1. c) Vi\u1ec7cqu\u1ea3n l\u00fd,s\u1eed d\u1ee5ng\u00a0s\u1ed1 ti\u1ec1n tr\u00edch kh\u1ea5u hao<\/li>\n<\/ol>\n

                                                            S\u1ed1 ti\u1ec1n tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c\u00a0\u0111\u1ea7u t\u01b0, mua s\u1eafm t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c c\u00f3 ngu\u1ed3n g\u1ed1c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c\u00a0s\u1eed d\u1ee5ng\u00a0\u0111\u1ec3\u00a0b\u1ed5 sung\u00a0v\u00e0o Qu\u1ef9\u00a0ph\u00e1t tri\u1ec3n\u00a0ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p.<\/p>\n

                                                            S\u1ed1 ti\u1ec1n tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c\u00a0\u0111\u1ea7u t\u01b0, mua s\u1eafm t\u1eeb\u00a0ngu\u1ed3n v\u1ed1n\u00a0huy \u0111\u1ed9ng,\u00a0\u0111\u01a1n v\u1ecb\u00a0\u0111\u01b0\u1ee3c\u00a0s\u1eed d\u1ee5ng\u00a0\u0111\u1ec3 ho\u00e0n tr\u1ea3 g\u1ed1c\u00a0v\u00e0\u00a0l\u00e3i; s\u1ed1 c\u00f2n l\u1ea1i \u0111\u1ec3\u00a0b\u1ed5 sung\u00a0v\u00e0o Qu\u1ef9\u00a0ph\u00e1t tri\u1ec3n\u00a0ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p.<\/p>\n

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

                                                            T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/strong><\/b><\/p>\n

                                                            \u0110i\u1ec1u 15. X\u1eed l\u00fd chuy\u1ec3n ti\u1ebfp<\/strong><\/b><\/p>\n

                                                              \n
                                                            1. Vi\u1ec7ct\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnhn\u0103m\u00a02014, c\u01a1 quan,\u00a0t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb\u00a0th\u1ef1c hi\u1ec7n\u00a0theo\u00a0quy \u0111\u1ecbnh\u00a0c\u1ee7a\u00a0Ch\u1ebf \u0111\u1ed9\u00a0qu\u1ea3n l\u00fd, t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u00a0trong\u00a0c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp\u00a0v\u00e0\u00a0c\u00e1c\u00a0t\u1ed5 ch\u1ee9c\u00a0c\u00f3\u00a0s\u1eed d\u1ee5ng\u00a0ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc\u00a0ban h\u00e0nh\u00a0k\u00e8m theo\u00a0Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a032\/2008\/Q\u0110-BTC\u00a0ng\u00e0y\u00a029 th\u00e1ng 5\u00a0n\u0103m\u00a02008\u00a0c\u1ee7a\u00a0B\u1ed9 tr\u01b0\u1edfng B\u1ed9\u00a0T\u00e0i ch\u00ednh.<\/li>\n
                                                            2. Vi\u1ec7ct\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1eebn\u0103m\u00a02015 tr\u1edf \u0111i, c\u01a1 quan,\u00a0t\u1ed5 ch\u1ee9c,\u00a0\u0111\u01a1n v\u1ecb\u00a0c\u0103n c\u1ee9\u00a0nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i\u00a0c\u1ee7a\u00a0t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u00ednh \u0111\u1ebfn h\u1ebft\u00a0n\u0103m\u00a02014,\u00a0th\u1ef1c hi\u1ec7n\u00a0t\u00ednh hao m\u00f2n theo t\u1ef7 l\u1ec7 hao m\u00f2n\u00a0quy \u0111\u1ecbnh\u00a0t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/li>\n
                                                            3. C\u0103n c\u1ee9ti\u00eauchu\u1ea9n\u00a0nh\u1eadn bi\u1ebft t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u00a0quy \u0111\u1ecbnh\u00a0t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y; c\u01a1 quan,\u00a0t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb\u00a0th\u1ef1c hi\u1ec7n\u00a0r\u00e0 so\u00e1t,\u00a0lo\u1ea1i\u00a0b\u1ecf nh\u1eefng t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u1ee7 ti\u00eau\u00a0chu\u1ea9n\u00a0ra kh\u1ecfi danh m\u1ee5c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 theo d\u00f5i,\u00a0qu\u1ea3n l\u00fd,\u00a0s\u1eed d\u1ee5ngnh\u01b0\u00a0qu\u1ea3n l\u00fd\u00a0c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 l\u00e2u b\u1ec1n.<\/li>\n<\/ol>\n

                                                              \u0110i\u1ec1u 16. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/b><\/p>\n

                                                                \n
                                                              1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nhk\u1ec3 t\u1eebng\u00e0y\u00a001\u00a0th\u00e1ng\u00a001\u00a0n\u0103m\u00a02015.<\/li>\n
                                                              2. Th\u00f4ng t\u01b0 n\u00e0y thay th\u1ebfQuy\u1ebft \u0111\u1ecbnh s\u1ed132\/2008\/Q\u0110-BTC\u00a0ng\u00e0y\u00a029\/5\/2008\u00a0c\u1ee7a\u00a0B\u1ed9 tr\u01b0\u1edfng B\u1ed9\u00a0T\u00e0i ch\u00ednh\u00a0v\u1ec1\u00a0vi\u1ec7cban h\u00e0nh\u00a0Ch\u1ebf \u0111\u1ed9\u00a0qu\u1ea3n l\u00fd, t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u00a0trong\u00a0c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc,\u00a0\u0111\u01a1n v\u1ecb\u00a0s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp\u00a0v\u00e0\u00a0c\u00e1c\u00a0t\u1ed5 ch\u1ee9c\u00a0c\u00f3\u00a0s\u1eed d\u1ee5ng\u00a0ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n
                                                              3. Trongqu\u00e1tr\u00ecnh\u00a0th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc \u0111\u1ec1 ngh\u1ecb c\u00e1c c\u01a1 quan,\u00a0\u0111\u01a1n v\u1ecb\u00a0ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi\u00a0v\u1ec1\u00a0B\u1ed9\u00a0T\u00e0i ch\u00ednh\u0111\u1ec3\u00a0ph\u1ed1i h\u1ee3p\u00a0gi\u1ea3i\u00a0quy\u1ebft.\/.<\/li>\n<\/ol>\n

                                                                \n\n\n\n
                                                                \u00a0<\/em><\/strong><\/b><\/p>\n

                                                                N\u01a1i nh\u1eadn:
                                                                \n<\/em><\/strong><\/b>– Ban B\u00ed th\u01b0 Trung\u00a0\u01b0\u01a1ng \u0110\u1ea3ng;
                                                                \n– Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng\u00a0Ch\u00ednh ph\u1ee7;
                                                                \n– V\u0103n\u00a0ph\u00f2ng Trung\u00a0\u01b0\u01a1ng\u00a0v\u00e0\u00a0c\u00e1c Ban\u00a0c\u1ee7a\u00a0\u0110\u1ea3ng;
                                                                \n– V\u0103n\u00a0ph\u00f2ng\u00a0T\u1ed5ng\u00a0b\u00ed th\u01b0;\u00a0V\u0103n\u00a0ph\u00f2ng\u00a0Qu\u1ed1c\u00a0h\u1ed9i;
                                                                \n– V\u0103n\u00a0ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;\u00a0V\u0103n\u00a0ph\u00f2ng\u00a0Ch\u00ednh ph\u1ee7;
                                                                \n– Vi\u1ec7n Ki\u1ec3m s\u00e1t Nh\u00e2n d\u00e2n\u00a0t\u1ed1i\u00a0cao;
                                                                \n– T\u00f2a \u00e1n Nh\u00e2n d\u00e2n\u00a0t\u1ed1i\u00a0cao; Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;
                                                                \n– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c\u00a0Ch\u00ednh ph\u1ee7;
                                                                \n– C\u01a1 quan Trung\u00a0\u01b0\u01a1ng\u00a0c\u1ee7a\u00a0c\u00e1c \u0111o\u00e0n th\u1ec3;
                                                                \n– H\u0110ND, UBND t\u1ec9nh,\u00a0th\u00e0nh ph\u1ed1\u00a0tr\u1ef1c thu\u1ed9c Trung\u00a0\u01b0\u01a1ng;
                                                                \n– S\u1edf\u00a0T\u00e0i ch\u00ednh, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc c\u00e1c t\u1ec9nh,\u00a0th\u00e0nh ph\u1ed1\u00a0tr\u1ef1c thu\u1ed9c Trung\u00a0\u01b0\u01a1ng;
                                                                \n– C\u1ee5c Ki\u1ec3m tra\u00a0v\u0103n b\u1ea3n\u00a0(B\u1ed9 T\u01b0 ph\u00e1p);
                                                                \n– C\u00f4ng b\u00e1o;
                                                                \n– C\u1ed5ng TT\u0110T:\u00a0Ch\u00ednh ph\u1ee7, B\u1ed9\u00a0T\u00e0i ch\u00ednh, C\u1ee5c\u00a0Qu\u1ea3n l\u00fd\u00a0c\u00f4ng s\u1ea3n;
                                                                \n– C\u00e1c\u00a0\u0111\u01a1n v\u1ecb\u00a0thu\u1ed9c B\u1ed9\u00a0T\u00e0i ch\u00ednh;
                                                                \n– L\u01b0u: VT, QLCS<\/td>\n

                                                                		\n

                                                                KT. B\u1ed8 TR\u01af\u1edeNG
                                                                \nTH\u1ee8 TR\u01af\u1edeNG<\/p>\n

                                                                Nguy\u1ec5n H\u1eefu Ch\u00ed<\/strong><\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

                                                                B\u1ed8\u00a0T\u00c0I CH\u00cdNH ——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— S\u1ed1: 162\/2014\/TT-BTC H\u00e0 N\u1ed9i,\u00a0ng\u00e0y\u00a006 th\u00e1ng 11\u00a0n\u0103m\u00a02014 TH\u00d4NG T\u01af QUY \u0110\u1ecaNH CH\u1ebe \u0110\u1ed8 QU\u1ea2N L\u00dd, T\u00cdNH HAO M\u00d2N T\u00c0I S\u1ea2N C\u1ed0 \u0110\u1ecaNH TRONG C\u00c1C C\u01a0 QUAN NH\u00c0 N\u01af\u1edaC, \u0110\u01a0N V\u1eca S\u1ef0 NGHI\u1ec6P C\u00d4NG L\u1eacP V\u00c0 C\u00c1C..<\/p>\n","protected":false},"author":28,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31686"}],"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\/28"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=31686"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31686\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31686"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31686"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}