{"id":31733,"date":"2019-03-06T00:35:16","date_gmt":"2019-03-06T00:35:16","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31733"},"modified":"2019-03-06T09:10:42","modified_gmt":"2019-03-06T09:10:42","slug":"thong-tu-05-2019-tt-btc-huong-dan-ke-toan-ap-dung-cho-to-chuc-tai-chinh-vi-mo","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31733","title":{"rendered":"Th\u00f4ng t\u01b0 05\/2019\/TT-BTC h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4"},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\n——–<\/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—————<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1: 05\/2019\/TT-BTC<\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 25 th\u00e1ng 01 n\u0103m 2019<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

H\u01af\u1edaNG D\u1eaaN K\u1ebe TO\u00c1N \u00c1P D\u1ee4NG CHO T\u1ed4 CH\u1ee8C T\u00c0I CH\u00cdNH VI M\u00d4<\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13 ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2015;<\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt c\u00e1c T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng s\u1ed1 47\/2010\/QH12 ng\u00e0y 16 th\u00e1ng 6 n\u0103m 2010;<\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt c\u00e1c T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng s\u1ed1 17\/2017\/QH14 ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2017;<\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0174\/2016\/N\u0110-CP\u00a0ng\u00e0y 30 th\u00e1ng 12 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n;<\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a093\/2017\/N\u0110-CP\u00a0ng\u00e0y 07 th\u00e1ng 8 n\u0103m 2017 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i v\u00e0 gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh, \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng do nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc;<\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a087\/2017\/N\u0110-CP\u00a0ng\u00e0y 26\/07\/2017 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;<\/i><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n,<\/i><\/p>\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4.<\/i><\/p>\n

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

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

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/span><\/b><\/p>\n

Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, s\u1ed5 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho c\u00e1c\u00a0<\/span>t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4<\/span>.<\/span><\/p>\n

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

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4 (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 TCVM) \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp, t\u1ed5 ch\u1ee9c, ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 TCTD).<\/span><\/p>\n

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

H\u1ec6 TH\u1ed0NG T\u00c0I KHO\u1ea2N K\u1ebe TO\u00c1N<\/span><\/b><\/p>\n

\u0110i\u1ec1u 3. T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/span><\/b><\/b><\/p>\n

1. TCVM \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo Danh m\u1ee5c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 01 k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

2. \u0110\u1ec3 ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam (sau \u0111\u00e2y vi\u1ebft t\u1eaft l\u00e0 NHNN) quy \u0111\u1ecbnh c\u00e1c t\u00e0i kho\u1ea3n c\u1ea5p 2, c\u1ea5p 3\u00a0<\/span>v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 ch\u1ea5p thu\u1eadn\u00a0<\/span>b\u1eb1ng v\u0103n b\u1ea3n<\/span>c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/span>.<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p NHNN c\u1ea7n b\u1ed5 sung t\u00e0i kho\u1ea3n c\u1ea5p 1 ho\u1eb7c s\u1eeda \u0111\u1ed5i t\u00e0i kho\u1ea3n c\u1ea5p 1 v\u1ec1 t\u00ean, k\u00fd hi\u1ec7u, n\u1ed9i dung k\u1ebft c\u1ea5u \u0111\u1ec3 h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh \u0111\u1eb7c th\u00f9 ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 ch\u1ea5p thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

4. TCVM ch\u1ec9 \u0111\u01b0\u1ee3c m\u1edf v\u00e0 s\u1eed d\u1ee5ng c\u00e1c t\u00e0i kho\u1ea3n quy \u0111\u1ecbnh trong Danh m\u1ee5c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n khi \u0111\u00e3 c\u00f3 c\u01a1 ch\u1ebf nghi\u1ec7p v\u1ee5 v\u00e0 theo \u0111\u00fang n\u1ed9i dung \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n

5. TCVM\u00a0 \u0111\u01b0\u1ee3c m\u1edf c\u00e1c t\u00e0i kho\u1ea3n c\u1ea5p 4, c\u1ea5p 5, t\u00e0i kho\u1ea3n chi ti\u1ebft theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd nghi\u1ec7p v\u1ee5 v\u00e0 ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi n\u1ed9i dung, k\u1ebft c\u1ea5u v\u00e0 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n t\u1ed5ng h\u1ee3p do B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 NHNN ban h\u00e0nh.<\/span><\/p>\n

6. Th\u00f4ng t\u01b0 n\u00e0y ch\u1ec9 h\u01b0\u1edbng d\u1eabn nguy\u00ean t\u1eafc k\u1ebf to\u00e1n, k\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a c\u00e1c lo\u1ea1i t\u00e0i kho\u1ea3n.<\/span><\/p>\n

7. H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho TCVM \u0111\u01b0\u1ee3c chia th\u00e0nh 08 lo\u1ea1i t\u00e0i kho\u1ea3n:<\/span><\/p>\n

– Lo\u1ea1i t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n: T\u1eeb T\u00e0i kho\u1ea3n 101 – T\u00e0i kho\u1ea3n 391.<\/span><\/p>\n

– Lo\u1ea1i t\u00e0i kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3: T\u1eeb T\u00e0i kho\u1ea3n 415 – T\u00e0i kho\u1ea3n 491.<\/span><\/p>\n

– Lo\u1ea1i t\u00e0i kho\u1ea3n thanh to\u00e1n: T\u00e0i kho\u1ea3n 519.<\/span><\/p>\n

– Lo\u1ea1i t\u00e0i kho\u1ea3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu: T\u1eeb T\u00e0i kho\u1ea3n 601 – T\u00e0i kho\u1ea3n 691.<\/span><\/p>\n

– Lo\u1ea1i t\u00e0i kho\u1ea3n doanh thu: T\u1eeb T\u00e0i kho\u1ea3n 701 – T\u00e0i kho\u1ea3n 791.<\/span><\/p>\n

– Lo\u1ea1i t\u00e0i kho\u1ea3n chi ph\u00ed: T\u1eeb T\u00e0i kho\u1ea3n 801 – T\u00e0i kho\u1ea3n 891.<\/span><\/p>\n

– Lo\u1ea1i t\u00e0i kho\u1ea3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh: T\u00e0i kho\u1ea3n 001.<\/span><\/p>\n

– Lo\u1ea1i t\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng: T\u1eeb T\u00e0i kho\u1ea3n 901 – T\u00e0i kho\u1ea3n 999.<\/span><\/p>\n

\u0110i\u1ec1u 4. T\u00e0i kho\u1ea3n 101 – Ti\u1ec1n m\u1eb7t<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thu, chi, t\u1ed3n qu\u1ef9 ti\u1ec1n m\u1eb7t t\u1ea1i TCVM. Ch\u1ec9 ph\u1ea3n \u00e1nh v\u00e0o T\u00e0i kho\u1ea3n 1<\/span>0<\/span>1 \u201cTi\u1ec1n m\u1eb7t\u201d s\u1ed1 ti\u1ec1n m\u1eb7t th\u1ef1c t\u1ebf nh\u1eadp, xu\u1ea5t, t\u1ed3n qu\u1ef9.<\/span><\/p>\n

b. Khi ti\u1ebfn h\u00e0nh nh\u1eadp, xu\u1ea5t ti\u1ec1n m\u1eb7t ph\u1ea3i c\u00f3 gi\u1ea5y n\u1ed9p ti\u1ec1n, l\u0129nh ti\u1ec1n, ho\u1eb7c phi\u1ebfu thu, phi\u1ebfu chi, s\u00e9c l\u0129nh ti\u1ec1n,… v\u00e0 c\u00f3 \u0111\u1ee7 ch\u1eef k\u00fd theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n.<\/span><\/p>\n

c. Th\u1ee7 qu\u1ef9 ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m m\u1edf s\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t, ghi ch\u00e9p h\u00e0ng ng\u00e0y li\u00ean t\u1ee5c theo tr\u00ecnh t\u1ef1 ph\u00e1t sinh c\u00e1c kho\u1ea3n thu, chi, xu\u1ea5t, nh\u1eadp qu\u1ef9 ti\u1ec1n m\u1eb7t v\u00e0 t\u00ednh ra s\u1ed1 t\u1ed3n qu\u1ef9.<\/span><\/p>\n

d. C\u00e1c kho\u1ea3n ti\u1ec1n m\u1eb7t do \u0111\u01a1n v\u1ecb kh\u00e1c v\u00e0 c\u00e1 nh\u00e2n k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 t\u1ea1i TCVM \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd v\u00e0 h\u1ea1ch to\u00e1n nh\u01b0 c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n b\u1eb1ng ti\u1ec1n c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

\u0111. Th\u1ee7 qu\u1ef9 ch\u1ecbu tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd v\u00e0 nh\u1eadp, xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t. \u0110\u1ecbnh k\u1ef3, th\u1ee7 qu\u1ef9 ph\u1ea3i ki\u1ec3m k\u00ea s\u1ed1 t\u1ed3n qu\u1ef9 ti\u1ec1n m\u1eb7t th\u1ef1c t\u1ebf, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u s\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t v\u00e0 s\u1ed5 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t. N\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch, k\u1ebf to\u00e1n v\u00e0 th\u1ee7 qu\u1ef9 ph\u1ea3i ki\u1ec3m tra l\u1ea1i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n v\u00e0 ki\u1ebfn ngh\u1ecb bi\u1ec7n ph\u00e1p x\u1eed l\u00fd ch\u00eanh l\u1ec7ch.<\/span><\/p>\n

e. K\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i chi ti\u1ebft ti\u1ec1n theo nguy\u00ean t\u1ec7. Khi ph\u00e1t sinh c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 v\u00e0 khi \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n ph\u1ea3i quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra \u0110\u1ed3ng Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi TCTD.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

–\u00a0 C\u00e1c kho\u1ea3n ti\u1ec1n m\u1eb7t nh\u1eadp qu\u1ef9;<\/span><\/p>\n

–\u00a0 S\u1ed1 ti\u1ec1n m\u1eb7t th\u1eeba t\u1ea1i qu\u1ef9 ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea;<\/span><\/p>\n

–\u00a0 Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 t\u0103ng so v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam).<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

–\u00a0 C\u00e1c kho\u1ea3n ti\u1ec1n m\u1eb7t xu\u1ea5t qu\u1ef9;<\/span><\/p>\n

–\u00a0 S\u1ed1 ti\u1ec1n m\u1eb7t thi\u1ebfu h\u1ee5t qu\u1ef9 ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea;<\/span><\/p>\n

–\u00a0 Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 b\u00e1o c\u00e1o (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 gi\u1ea3m so v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam).<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/span><\/p>\n

C\u00e1c kho\u1ea3n ti\u1ec1n m\u1eb7t c\u00f2n t\u1ed3n qu\u1ef9 ti\u1ec1n m\u1eb7t t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

\u0110i\u1ec1u 5. T\u00e0i kho\u1ea3n 110 – Ti\u1ec1n g\u1eedi t\u1ea1i NHNN<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n g\u1eedi t\u1ea1i NHNN c\u1ee7a TCVM.<\/span><\/p>\n

b. H\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3i th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh sau:<\/span><\/p>\n

– C\u0103n c\u1ee9 \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y l\u00e0 c\u00e1c gi\u1ea5y b\u00e1o C\u00f3, b\u00e1o N\u1ee3 ho\u1eb7c b\u1ea3ng sao k\u00ea c\u1ee7a NHNN k\u00e8m theo c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c.<\/span><\/p>\n

– Khi nh\u1eadn \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb c\u1ee7a NHNN g\u1eedi \u0111\u1ebfn, k\u1ebf to\u00e1n ph\u1ea3i ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu v\u1edbi ch\u1ee9ng t\u1eeb g\u1ed1c k\u00e8m theo. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb, s\u1ed1 li\u1ec7u \u1edf ch\u1ee9ng t\u1eeb g\u1ed1c v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean ch\u1ee9ng t\u1eeb c\u1ee7a NHNN th\u00ec ph\u1ea3i th\u00f4ng b\u00e1o cho NHNN \u0111\u1ec3 c\u00f9ng \u0111\u1ed1i chi\u1ebfu, x\u00e1c minh v\u00e0 x\u1eed l\u00fd k\u1ecbp th\u1eddi.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

S\u1ed1 ti\u1ec1n TCVM g\u1eedi t\u1ea1i NHNN.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

S\u1ed1 ti\u1ec1n TCVM r\u00fat ra.<\/span><\/p>\n

S\u1ed1 d\u01b0 N\u1ee3:<\/span><\/p>\n

Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n TCVM \u0111ang g\u1eedi t\u1ea1i NHNN t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

\u0110i\u1ec1u 6. T\u00e0i kho\u1ea3n 121. C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 TCVM \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh.\u00a0<\/span>TCVM kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n n\u00e0y trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt ch\u01b0a c\u00f3 quy \u0111\u1ecbnh.<\/span><\/p>\n

b. K\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 chi ti\u1ebft theo d\u00f5i t\u1eebng kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n theo t\u1eebng k\u1ef3 h\u1ea1n, t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng, t\u1eebng lo\u1ea1i nguy\u00ean t\u1ec7, t\u1eebng s\u1ed1 l\u01b0\u1ee3ng…<\/span><\/p>\n

c. TCVM ph\u1ea3i h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ph\u00e1t sinh t\u1eeb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 nh\u01b0 l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i tr\u00e1i phi\u1ebfu, l\u00e3i, l\u1ed7 khi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

d. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0, n\u1ebfu ch\u01b0a \u0111\u01b0\u1ee3c l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, k\u1ebf to\u00e1n ph\u1ea3i \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thu h\u1ed3i. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 b\u1eb1ng ch\u1ee9ng ch\u1eafc ch\u1eafn cho th\u1ea5y m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c, k\u1ebf to\u00e1n ph\u1ea3i ghi nh\u1eadn s\u1ed1 t\u1ed5n th\u1ea5t v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 t\u1ed5n th\u1ea5t kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 kh\u00f4ng ghi gi\u1ea3m kho\u1ea3n \u0111\u1ea7u t\u01b0 nh\u01b0ng ph\u1ea3i thuy\u1ebft minh tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1ec1 kh\u1ea3 n\u0103ng thu h\u1ed3i c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

Gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u0103ng.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

Gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 gi\u1ea3m.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/span><\/p>\n

Gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 hi\u1ec7n c\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

\u0110i\u1ec1u 7. T\u00e0i kho\u1ea3n 130 – Ti\u1ec1n g\u1eedi t\u1ea1i c\u00e1c TCTD<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n c\u1ee7a TCVM g\u1eedi t\u1ea1i c\u00e1c TCTD trong n\u01b0\u1edbc.<\/span><\/p>\n

b. C\u0103n c\u1ee9 \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y l\u00e0 c\u00e1c gi\u1ea5y b\u00e1o C\u00f3, b\u00e1o N\u1ee3 ho\u1eb7c b\u1ea3ng sao k\u00ea c\u1ee7a TCTD k\u00e8m theo c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c.<\/span><\/p>\n

c. Khi nh\u1eadn \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb c\u1ee7a TCTD g\u1eedi \u0111\u1ebfn, k\u1ebf to\u00e1n ph\u1ea3i ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu v\u1edbi ch\u1ee9ng t\u1eeb g\u1ed1c k\u00e8m theo. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb, s\u1ed1 li\u1ec7u \u1edf ch\u1ee9ng t\u1eeb g\u1ed1c v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean ch\u1ee9ng t\u1eeb c\u1ee7a TCTD th\u00ec ph\u1ea3i th\u00f4ng b\u00e1o cho TCTD \u0111\u1ec3 c\u00f9ng \u0111\u1ed1i chi\u1ebfu, x\u00e1c minh v\u00e0 x\u1eed l\u00fd k\u1ecbp th\u1eddi.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n g\u1eedi v\u00e0o c\u00e1c TCTD trong n\u01b0\u1edbc;<\/span><\/p>\n

– Ch\u00eanh l\u1ec7ch t\u0103ng t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n TCVM r\u00fat ra;<\/span><\/p>\n

– Ch\u00eanh l\u1ec7ch gi\u1ea3m t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 d\u01b0 N\u1ee3:<\/span><\/p>\n

S\u1ed1 ti\u1ec1n c\u1ee7a TCVM \u0111ang g\u1eedi t\u1ea1i c\u00e1c TCTD trong n\u01b0\u1edbc t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

\u0110i\u1ec1u 8. T\u00e0i kho\u1ea3n 201 \u2013 Cho vay<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n TCVM cho kh\u00e1ch h\u00e0ng vay.<\/span><\/p>\n

b. T\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n cho vay t\u1eeb ngu\u1ed3n v\u1ed1n nh\u1eadn \u1ee7y th\u00e1c.<\/span><\/p>\n

c. TCVM ph\u1ea3i m\u1edf s\u1ed5 chi ti\u1ebft theo d\u00f5i t\u1eebng kho\u1ea3n cho vay theo t\u1eebng h\u1ee3p \u0111\u1ed3ng ho\u1eb7c kh\u1ebf \u01b0\u1edbc vay, theo k\u1ef3 h\u1ea1n vay, th\u1eddi h\u1ea1n tr\u1ea3 n\u1ee3, theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng vay, s\u1ed1 \u0111\u00e3 tr\u1ea3,…<\/span><\/p>\n

d. TCVM ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh \u0111\u1ed1i v\u1edbi TCVM trong ho\u1ea1t \u0111\u1ed9ng cho vay nh\u01b0 \u0111\u1ed1i t\u01b0\u1ee3ng cho vay, th\u1eddi h\u1ea1n cho vay, t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay,\u2026<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

S\u1ed1 ti\u1ec1n cho kh\u00e1ch h\u00e0ng vay .<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

S\u1ed1 n\u1ee3 g\u1ed1c thu t\u1eeb kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

S\u1ed1 d\u01b0 N\u1ee3:<\/span><\/p>\n

S\u1ed1 n\u1ee3 g\u1ed1c vay c\u00f2n l\u1ea1i c\u1ee7a kh\u00e1ch h\u00e0ng cu\u1ed1i k\u1ef3.<\/span><\/p>\n

\u0110i\u1ec1u 9. T\u00e0i kho\u1ea3n 251 \u2013 Cho vay b\u1eb1ng ngu\u1ed3n v\u1ed1n \u1ee7y th\u00e1c<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n TCVM cho c\u00e1c T\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u00e1 nh\u00e2n trong n\u01b0\u1edbc vay theo m\u1ee5c \u0111\u00edch ch\u1ec9 \u0111\u1ecbnh b\u1eb1ng ngu\u1ed3n v\u1ed1n \u1ee7y th\u00e1c c\u1ee7a Ch\u00ednh ph\u1ee7, c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc.<\/span><\/p>\n

b. TCVM ph\u1ea3i m\u1edf s\u1ed5 chi ti\u1ebft theo d\u00f5i t\u1eebng kho\u1ea3n cho vay theo t\u1eebng h\u1ee3p \u0111\u1ed3ng ho\u1eb7c kh\u1ebf \u01b0\u1edbc vay, theo k\u1ef3 h\u1ea1n vay, th\u1eddi h\u1ea1n tr\u1ea3 n\u1ee3, theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng, s\u1ed1 \u0111\u00e3 tr\u1ea3,…<\/span><\/p>\n

c. TCVM ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh \u0111\u1ed1i v\u1edbi TCVM trong ho\u1ea1t \u0111\u1ed9ng cho vay nh\u01b0 \u0111\u1ed1i t\u01b0\u1ee3ng cho vay, th\u1eddi h\u1ea1n cho vay, t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay,\u2026<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

S\u1ed1 ti\u1ec1n cho kh\u00e1ch h\u00e0ng vay.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

S\u1ed1 n\u1ee3 g\u1ed1c thu t\u1eeb kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

S\u1ed1 d\u01b0 N\u1ee3:<\/span><\/p>\n

S\u1ed1 n\u1ee3 g\u1ed1c vay c\u00f2n l\u1ea1i c\u1ee7a kh\u00e1ch h\u00e0ng cu\u1ed1i k\u1ef3.<\/span><\/p>\n

\u0110i\u1ec1u 10. T\u00e0i kho\u1ea3n 281 – C\u00e1c kho\u1ea3n n\u1ee3 ch\u1edd x\u1eed l\u00fd<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n n\u1ee3 ch\u1edd x\u1eed l\u00fd, bao g\u1ed3m: c\u00e1c kho\u1ea3n n\u1ee3 c\u00f3 t\u00e0i s\u1ea3n g\u00e1n n\u1ee3, xi\u1ebft n\u1ee3; C\u00e1c kho\u1ea3n n\u1ee3 c\u00f3 t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p li\u00ean quan \u0111\u1ebfn v\u1ee5 \u00e1n \u0111ang ch\u1edd x\u00e9t x\u1eed; C\u00e1c kho\u1ea3n n\u1ee3 t\u1ed3n \u0111\u1ecdng c\u00f3 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ho\u1eb7c kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m.<\/span><\/p>\n

b. TCVM ph\u1ea3i m\u1edf s\u1ed5 chi ti\u1ebft theo d\u00f5i c\u00e1c kho\u1ea3n n\u1ee3 theo t\u1eebng kh\u00e1ch h\u00e0ng, theo k\u1ef3 h\u1ea1n,…<\/span><\/p>\n

c. TCVM chuy\u1ec3n c\u00e1c kho\u1ea3n n\u1ee3 \u0111ang theo d\u00f5i t\u1ea1i t\u00e0i kho\u1ea3n 201, 251 sang theo d\u00f5i t\u1ea1i t\u00e0i kho\u1ea3n n\u00e0y khi ch\u1edd x\u1eed l\u00fd.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

– S\u1ed1 n\u1ee3 g\u1ed1c ch\u01b0a thu \u0111\u01b0\u1ee3c ch\u1edd x\u1eed l\u00fd;<\/span><\/p>\n

– \u0110i\u1ec1u ch\u1ec9nh s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n t\u00e0i s\u1ea3n thu \u0111\u01b0\u1ee3c l\u1edbn h\u01a1n kho\u1ea3n n\u1ee3 ng\u01b0\u1eddi vay ph\u1ea3i tr\u1ea3 \u0111\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n n\u1ee3 c\u00f3 t\u00e0i s\u1ea3n xi\u1ebft n\u1ee3, g\u00e1n n\u1ee3.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

– S\u1ed1 n\u1ee3 g\u1ed1c \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo quy\u1ebft \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p lu\u1eadt c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n;<\/span><\/p>\n

– S\u1ed1 n\u1ee3 g\u1ed1c t\u1ed3n \u0111\u1ecdng \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd;<\/span><\/p>\n

– S\u1ed1 n\u1ee3 g\u1ed1c t\u1ed3n \u0111\u1ecdng c\u00f3 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m \u0111\u01b0\u1ee3c chuy\u1ec3n giao \u0111\u1ec3 x\u1eed l\u00fd theo quy \u0111\u1ecbnh;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n xi\u1ebft n\u1ee3, g\u00e1n n\u1ee3 TCVM \u0111\u00e3 thu \u0111\u01b0\u1ee3c (theo s\u1ed1 ti\u1ec1n th\u1ef1c t\u1ebf thu \u0111\u01b0\u1ee3c do b\u00e1n t\u00e0i s\u1ea3n xi\u1ebft n\u1ee3, g\u00e1n n\u1ee3);<\/span><\/p>\n

– \u0110i\u1ec1u ch\u1ec9nh s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n t\u00e0i s\u1ea3n thu \u0111\u01b0\u1ee3c nh\u1ecf h\u01a1n s\u1ed1 n\u1ee3 ng\u01b0\u1eddi vay ph\u1ea3i tr\u1ea3 (b\u00f9 \u0111\u1eafp r\u1ee7i ro sau khi b\u00e1n t\u00e0i s\u1ea3n xi\u1ebft n\u1ee3, g\u00e1n n\u1ee3).<\/span><\/p>\n

S\u1ed1 d\u01b0 N\u1ee3: S\u1ed1 n\u1ee3 g\u1ed1c cho vay ch\u1edd x\u1eed l\u00fd cu\u1ed1i k\u1ef3.<\/span><\/p>\n

\u0110i\u1ec1u 11. T\u00e0i kho\u1ea3n 291 \u2013 N\u1ee3 cho vay \u0111\u01b0\u1ee3c khoanh<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n TCVM cho c\u00e1c kh\u00e1ch h\u00e0ng vay \u0111\u00e3 qu\u00e1 h\u1ea1n tr\u1ea3 v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn khoanh n\u1ee3 cho c\u00e1c kho\u1ea3n n\u1ee3 qu\u00e1 h\u1ea1n n\u00e0y kh\u00f4ng ph\u1ea3i tr\u1ea3 l\u00e3i \u0111\u1ec3 ch\u1edd x\u1eed l\u00fd.<\/span><\/p>\n

b. TCVM m\u1edf t\u00e0i kho\u1ea3n chi ti\u1ebft theo t\u1eebng kh\u00e1ch h\u00e0ng c\u00f3 n\u1ee3 cho vay \u0111\u01b0\u1ee3c khoanh.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

S\u1ed1 n\u1ee3 g\u1ed1c cho vay \u0111\u00e3 \u0111\u01b0\u1ee3c khoanh.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n thu h\u1ed3i t\u1eeb c\u00e1c kh\u00e1ch h\u00e0ng tr\u1ea3 n\u1ee3.<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn cho x\u1eed l\u00fd.<\/span><\/p>\n

S\u1ed1 d\u01b0 N\u1ee3:<\/span><\/p>\n

Ph\u1ea3n \u00e1nh s\u1ed1 n\u1ee3 g\u1ed1c cho vay \u0111\u00e3 \u0111\u01b0\u1ee3c khoanh t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

\u0110i\u1ec1u 12. T\u00e0i kho\u1ea3n 299 \u2013 D\u1ef1 ph\u00f2ng r\u1ee7i ro cho vay<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh vi\u1ec7c TCVM l\u1eadp d\u1ef1 ph\u00f2ng v\u00e0 x\u1eed l\u00fd c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng r\u1ee7i ro \u0111\u1ed1i v\u1edbi<\/span>\u00a0c\u00e1c kho\u1ea3n cho vay.<\/span><\/p>\n

b. \u0110\u1ec3 x\u1eed l\u00fd nh\u1eefng t\u1ed5n th\u1ea5t do c\u00e1c r\u1ee7i ro c\u00f3 th\u1ec3 x\u1ea3y ra khi cho vay, h\u1ea1n ch\u1ebf nh\u1eefng \u0111\u1ed9t bi\u1ebfn v\u1ec1 k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3 k\u1ebf to\u00e1n, TCVM ph\u1ea3i tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n cho vay t\u00ednh v\u00e0o chi ph\u00ed.<\/span><\/p>\n

c. Vi\u1ec7c tr\u00edch l\u1eadp, ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng r\u1ee7i ro cho vay v\u00e0 vi\u1ec7c x\u1eed l\u00fd xo\u00e1 n\u1ee3 kh\u00f3 \u0111\u00f2i ph\u1ea3i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. Vi\u1ec7c l\u1eadp ho\u1eb7c ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng r\u1ee7i ro cho vay \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

– S\u1eed d\u1ee5ng d\u1ef1 ph\u00f2ng \u0111\u1ec3 x\u1eed l\u00fd c\u00e1c r\u1ee7i ro t\u00edn d\u1ee5ng.<\/span><\/p>\n

– Ho\u00e0n nh\u1eadp s\u1ed1 ch\u00eanh l\u1ec7ch th\u1eeba d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp theo quy \u0111\u1ecbnh.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

S\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp t\u00ednh v\u00e0o chi ph\u00ed.<\/span><\/p>\n

S\u1ed1 d\u01b0 C\u00f3:<\/span><\/p>\n

S\u1ed1 d\u1ef1 ph\u00f2ng r\u1ee7i ro cho vay hi\u1ec7n c\u00f3 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

\u0110i\u1ec1u 13. T\u00e0i kho\u1ea3n 301 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh c\u1ee7a TCVM theo nguy\u00ean gi\u00e1.<\/span><\/p>\n

b. H\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 03 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh. Vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u1ef1c hi\u1ec7n theo c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh.<\/span><\/p>\n

c. K\u1ebf to\u00e1n ph\u1ea3i m\u1edf t\u00e0i kho\u1ea3n chi ti\u1ebft \u0111\u1ec3 theo d\u00f5i t\u1eebng lo\u1ea1i TSC\u0110 h\u1eefu h\u00ecnh.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

– Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh t\u0103ng do XDCB ho\u00e0n th\u00e0nh b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, do mua s\u1eafm, do nh\u1eadn v\u1ed1n g\u00f3p, do \u0111\u01b0\u1ee3c c\u1ea5p, do \u0111\u01b0\u1ee3c t\u1eb7ng bi\u1ebfu, t\u00e0i tr\u1ee3, ph\u00e1t hi\u1ec7n th\u1eeba;<\/span><\/p>\n

– \u0110i\u1ec1u ch\u1ec9nh t\u0103ng nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 do x\u00e2y l\u1eafp, trang b\u1ecb th\u00eam ho\u1eb7c do c\u1ea3i t\u1ea1o n\u00e2ng c\u1ea5p;<\/span><\/p>\n

– \u0110i\u1ec1u ch\u1ec9nh t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110 do \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

– Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh gi\u1ea3m do \u0111i\u1ec1u chuy\u1ec3n, do nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd ho\u1eb7c \u0111em \u0111i g\u00f3p v\u1ed1n li\u00ean doanh,…<\/span><\/p>\n

– Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 gi\u1ea3m do th\u00e1o b\u1edbt m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 b\u1ed9 ph\u1eadn;<\/span><\/p>\n

– \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m nguy\u00ean gi\u00e1 TSC\u0110 do \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3: Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh hi\u1ec7n c\u00f3 \u1edf TCVM cu\u1ed1i k\u1ef3.<\/span><\/p>\n

\u0110i\u1ec1u 14. T\u00e0i kho\u1ea3n 302 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh c\u1ee7a TCVM theo nguy\u00ean gi\u00e1.<\/span><\/p>\n

b. H\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 04 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh. Vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u1ef1c hi\u1ec7n theo c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh.<\/span><\/p>\n

c. K\u1ebf to\u00e1n ph\u1ea3i m\u1edf t\u00e0i kho\u1ea3n chi ti\u1ebft \u0111\u1ec3 theo d\u00f5i t\u1eebng lo\u1ea1i TSC\u0110 v\u00f4 h\u00ecnh.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

Nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh t\u0103ng.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

Nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh gi\u1ea3m.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/span><\/p>\n

Nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh hi\u1ec7n c\u00f3 \u1edf TCVM t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

\u0110i\u1ec1u 15. T\u00e0i kho\u1ea3n 303 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh c\u1ee7a TCVM theo nguy\u00ean gi\u00e1.<\/span><\/p>\n

b. H\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 06 – Thu\u00ea t\u00e0i s\u1ea3n.<\/span><\/p>\n

c. K\u1ebf to\u00e1n ph\u1ea3i m\u1edf t\u00e0i kho\u1ea3n chi ti\u1ebft \u0111\u1ec3 theo d\u00f5i t\u1eebng lo\u1ea1i TSC\u0110 \u0111i thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

Nguy\u00ean gi\u00e1 TSC\u0110 \u0111i thu\u00ea t\u00e0i ch\u00ednh t\u0103ng.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

Nguy\u00ean gi\u00e1 TSC\u0110 \u0111i thu\u00ea t\u00e0i ch\u00ednh gi\u1ea3m do chuy\u1ec3n tr\u1ea3 l\u1ea1i cho b\u00ean cho thu\u00ea khi h\u1ebft h\u1ea1n h\u1ee3p \u0111\u1ed3ng ho\u1eb7c mua l\u1ea1i th\u00e0nh TSC\u0110 c\u1ee7a TCVM.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/span><\/p>\n

Nguy\u00ean gi\u00e1 TSC\u0110 \u0111i thu\u00ea t\u00e0i ch\u00ednh hi\u1ec7n c\u00f3 \u1edf TCVM t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

\u0110i\u1ec1u 16. T\u00e0i kho\u1ea3n 305 – Hao m\u00f2n TSC\u0110<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m gi\u00e1 tr\u1ecb hao m\u00f2n v\u00e0 gi\u00e1 tr\u1ecb hao m\u00f2n lu\u1ef9 k\u1ebf c\u1ee7a c\u00e1c lo\u1ea1i TSC\u0110 trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng do tr\u00edch kh\u1ea5u hao TSC\u0110 v\u00e0 nh\u1eefng kho\u1ea3n t\u0103ng, gi\u1ea3m hao m\u00f2n kh\u00e1c c\u1ee7a TSC\u0110.<\/span><\/p>\n

b. V\u1ec1 nguy\u00ean t\u1eafc, m\u1ecdi TSC\u0110 c\u1ee7a TCVM c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh (g\u1ed3m c\u1ea3 t\u00e0i s\u1ea3n ch\u01b0a d\u00f9ng, kh\u00f4ng c\u1ea7n d\u00f9ng, ch\u1edd thanh l\u00fd) \u0111\u1ec1u ph\u1ea3i tr\u00edch kh\u1ea5u hao theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. Kh\u1ea5u hao TSC\u0110 d\u00f9ng trong ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed kinh doanh trong k\u1ef3; kh\u1ea5u hao TSC\u0110 ch\u01b0a d\u00f9ng, kh\u00f4ng c\u1ea7n d\u00f9ng, ch\u1edd thanh l\u00fd h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed kh\u00e1c. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t kh\u00f4ng ph\u1ea3i tr\u00edch kh\u1ea5u hao, TCVM ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. \u0110\u1ed1i v\u1edbi TSC\u0110 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng d\u1ef1 \u00e1n ho\u1eb7c d\u00f9ng v\u00e0o m\u1ee5c \u0111\u00edch ph\u00fac l\u1ee3i th\u00ec kh\u00f4ng ph\u1ea3i tr\u00edch kh\u1ea5u hao t\u00ednh v\u00e0o chi ph\u00ed kinh doanh m\u00e0 ch\u1ec9 t\u00ednh hao m\u00f2n TSC\u0110 v\u00e0 h\u1ea1ch to\u00e1n gi\u1ea3m ngu\u1ed3n h\u00ecnh th\u00e0nh TSC\u0110 \u0111\u00f3.<\/span><\/p>\n

c. C\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a TCVM \u0111\u1ec3 l\u1ef1a ch\u1ecdn 1 trong c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh, tr\u00edch kh\u1ea5u hao theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u00f9 h\u1ee3p cho t\u1eebng TSC\u0110 nh\u1eb1m k\u00edch th\u00edch s\u1ef1 ph\u00e1t tri\u1ec3n kinh doanh, \u0111\u1ea3m b\u1ea3o vi\u1ec7c thu h\u1ed3i v\u1ed1n nhanh, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi kh\u1ea3 n\u0103ng trang tr\u1ea3i chi ph\u00ed c\u1ee7a TCVM.<\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho t\u1eebng TSC\u0110 ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u1ea5t qu\u00e1n v\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c thay \u0111\u1ed5i khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 c\u00e1ch th\u1ee9c thu h\u1ed3i l\u1ee3i \u00edch kinh t\u1ebf c\u1ee7a TSC\u0110.<\/span><\/p>\n

d. Th\u1eddi gian kh\u1ea5u hao v\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao TSC\u0110 ph\u1ea3i \u0111\u01b0\u1ee3c xem x\u00e9t l\u1ea1i \u00edt nh\u1ea5t l\u00e0 v\u00e0o cu\u1ed1i m\u1ed7i n\u0103m t\u00e0i ch\u00ednh. N\u1ebfu th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch \u01b0\u1edbc t\u00ednh c\u1ee7a t\u00e0i s\u1ea3n kh\u00e1c bi\u1ec7t l\u1edbn so v\u1edbi c\u00e1c \u01b0\u1edbc t\u00ednh tr\u01b0\u1edbc \u0111\u00f3 th\u00ec th\u1eddi gian kh\u1ea5u hao ph\u1ea3i \u0111\u01b0\u1ee3c thay \u0111\u1ed5i t\u01b0\u01a1ng \u1ee9ng. Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao TSC\u0110 \u0111\u01b0\u1ee3c thay \u0111\u1ed5i khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 c\u00e1ch th\u1ee9c \u01b0\u1edbc t\u00ednh thu h\u1ed3i l\u1ee3i \u00edch kinh t\u1ebf c\u1ee7a TSC\u0110. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh chi ph\u00ed kh\u1ea5u hao cho n\u0103m hi\u1ec7n h\u00e0nh v\u00e0 c\u00e1c n\u0103m ti\u1ebfp theo, v\u00e0 \u0111\u01b0\u1ee3c thuy\u1ebft minh trong B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

\u0111. \u0110\u1ed1i v\u1edbi c\u00e1c TSC\u0110 \u0111\u00e3 kh\u1ea5u hao h\u1ebft (\u0111\u00e3 thu h\u1ed3i \u0111\u1ee7 v\u1ed1n), nh\u01b0ng v\u1eabn c\u00f2n s\u1eed d\u1ee5ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c tr\u00edch kh\u1ea5u hao. C\u00e1c TSC\u0110 ch\u01b0a t\u00ednh \u0111\u1ee7 kh\u1ea5u hao (ch\u01b0a thu h\u1ed3i \u0111\u1ee7 v\u1ed1n) m\u00e0 \u0111\u00e3 h\u01b0 h\u1ecfng, c\u1ea7n thanh l\u00fd, th\u00ec ph\u1ea3i x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n, tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1eadp th\u1ec3, c\u00e1 nh\u00e2n \u0111\u1ec3 x\u1eed l\u00fd b\u1ed3i th\u01b0\u1eddng v\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 ch\u01b0a thu h\u1ed3i, kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng ph\u1ea3i \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng s\u1ed1 thu do thanh l\u00fd c\u1ee7a ch\u00ednh TSC\u0110 \u0111\u00f3, s\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng do l\u00e3nh \u0111\u1ea1o TCVM quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n

e. \u0110\u1ed1i v\u1edbi TSC\u0110 v\u00f4 h\u00ecnh, ph\u1ea3i tu\u1ef3 th\u1eddi gian ph\u00e1t huy hi\u1ec7u qu\u1ea3 \u0111\u1ec3 tr\u00edch kh\u1ea5u hao t\u00ednh t\u1eeb khi TSC\u0110 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng (theo h\u1ee3p \u0111\u1ed3ng, cam k\u1ebft ho\u1eb7c theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n). Ri\u00eang \u0111\u1ed1i v\u1edbi TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ch\u1ec9 tr\u00edch kh\u1ea5u hao \u0111\u1ed1i v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng. N\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c th\u1eddi gian s\u1eed d\u1ee5ng th\u00ec kh\u00f4ng tr\u00edch kh\u1ea5u hao.<\/span><\/p>\n

g. \u0110\u1ed1i v\u1edbi TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh, trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng b\u00ean \u0111i thu\u00ea ph\u1ea3i tr\u00edch kh\u1ea5u hao trong th\u1eddi gian thu\u00ea theo h\u1ee3p \u0111\u1ed3ng t\u00ednh v\u00e0o chi ph\u00ed, \u0111\u1ea3m b\u1ea3o thu h\u1ed3i \u0111\u1ee7 v\u1ed1n.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

Gi\u00e1 tr\u1ecb hao m\u00f2n TSC\u0110 gi\u1ea3m do TSC\u0110 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n, \u0111i\u1ec1u \u0111\u1ed9ng cho \u0111\u01a1n v\u1ecb kh\u00e1c, g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

Gi\u00e1 tr\u1ecb hao m\u00f2n TSC\u0110 t\u0103ng do tr\u00edch kh\u1ea5u hao TSC\u0110.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3:<\/span><\/p>\n

Gi\u00e1 tr\u1ecb hao m\u00f2n lu\u1ef9 k\u1ebf c\u1ee7a TSC\u0110 hi\u1ec7n c\u00f3 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

\u0110i\u1ec1u 17. T\u00e0i kho\u1ea3n 311 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u00e1c lo\u1ea1i c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 c\u1ee7a TCVM.<\/span><\/p>\n

b. K\u1ebf to\u00e1n nh\u1eadp, xu\u1ea5t, t\u1ed3n kho c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 tr\u00ean T\u00e0i kho\u1ea3n 311 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo gi\u00e1 g\u1ed1c. Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh gi\u00e1 g\u1ed1c nh\u1eadp kho c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 quy \u0111\u1ecbnh trong chu\u1ea9n m\u1ef1c \u201cH\u00e0ng t\u1ed3n kho\u201d.<\/span><\/p>\n

c. K\u1ebf to\u00e1n nh\u1eadp, xu\u1ea5t, t\u1ed3n kho c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 ph\u1ea3i ph\u1ea3n \u00e1nh theo gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf.<\/span><\/p>\n

d. \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb nh\u1ecf khi xu\u1ea5t d\u00f9ng cho kinh doanh ph\u1ea3i ghi nh\u1eadn to\u00e0n b\u1ed9 m\u1ed9t l\u1ea7n v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd.<\/span><\/p>\n

\u0111. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, bao b\u00ec lu\u00e2n chuy\u1ec3n, \u0111\u1ed3 d\u00f9ng cho thu\u00ea xu\u1ea5t d\u00f9ng ho\u1eb7c cho thu\u00ea li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh trong nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n th\u00ec \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o T\u00e0i kho\u1ea3n 381 \u201cT\u00e0i s\u1ea3n kh\u00e1c\u201d v\u00e0 ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed trong k\u1ef3.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 nh\u1eadp kho do mua ngo\u00e0i, t\u1ef1 ch\u1ebf, thu\u00ea ngo\u00e0i gia c\u00f4ng ch\u1ebf bi\u1ebfn, nh\u1eadn g\u00f3p v\u1ed1n;<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 cho thu\u00ea nh\u1eadp l\u1ea1i kho;<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 th\u1eeba ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 xu\u1ea5t kho s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng kinh doanh, cho thu\u00ea ho\u1eb7c g\u00f3p v\u1ed1n;<\/span><\/p>\n

– Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i khi mua c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u01b0\u1ee3c h\u01b0\u1edfng;<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n ho\u1eb7c \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n gi\u1ea3m gi\u00e1;<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 thi\u1ebfu ph\u00e1t hi\u1ec7n trong ki\u1ec3m k\u00ea.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3: Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 t\u1ed3n kho cu\u1ed1i k\u1ef3.<\/span><\/p>\n

\u0110i\u1ec1u 18. T\u00e0i kho\u1ea3n 313 – V\u1eadt li\u1ec7u<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u1ee7a c\u00e1c lo\u1ea1i v\u1eadt li\u1ec7u c\u1ee7a TCVM.<\/span><\/p>\n

b. K\u1ebf to\u00e1n nh\u1eadp, xu\u1ea5t, t\u1ed3n kho v\u1eadt li\u1ec7u tr\u00ean T\u00e0i kho\u1ea3n 313 ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c quy \u0111\u1ecbnh trong chu\u1ea9n m\u1ef1c \u201cH\u00e0ng t\u1ed3n kho\u201d.<\/span><\/p>\n

c. K\u1ebf to\u00e1n nh\u1eadp, xu\u1ea5t, t\u1ed3n kho v\u1eadt li\u1ec7u ph\u1ea3i ph\u1ea3n \u00e1nh theo gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf.<\/span><\/p>\n

d. Kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y \u0111\u1ed1i v\u1edbi v\u1eadt li\u1ec7u kh\u00f4ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a TCVM nh\u01b0 v\u1eadt li\u1ec7u nh\u1eadn gi\u1eef h\u1ed9,…<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a v\u1eadt li\u1ec7u nh\u1eadp kho;<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 v\u1eadt li\u1ec7u th\u1eeba ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u xu\u1ea5t kho d\u00f9ng v\u00e0o kinh doanh;<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 v\u1eadt li\u1ec7u tr\u1ea3 l\u1ea1i ng\u01b0\u1eddi b\u00e1n ho\u1eb7c \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1 h\u00e0ng mua;<\/span><\/p>\n

– Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u1eadt li\u1ec7u khi mua \u0111\u01b0\u1ee3c h\u01b0\u1edfng;<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 v\u1eadt li\u1ec7u hao h\u1ee5t, m\u1ea5t m\u00e1t ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/span><\/p>\n

Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a v\u1eadt li\u1ec7u t\u1ed3n kho cu\u1ed1i k\u1ef3.<\/span><\/p>\n

\u0110i\u1ec1u 19. T\u00e0i kho\u1ea3n 321 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh chi ph\u00ed th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 XDCB (bao g\u1ed3m chi ph\u00ed mua s\u1eafm m\u1edbi TSC\u0110, x\u00e2y d\u1ef1ng m\u1edbi ho\u1eb7c s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, m\u1edf r\u1ed9ng hay trang b\u1ecb l\u1ea1i k\u1ef9 thu\u1eadt c\u00f4ng tr\u00ecnh) v\u00e0 t\u00ecnh h\u00ecnh quy\u1ebft to\u00e1n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 XDCB.T\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 s\u1eed d\u1ee5ng trong th\u1eddi gian ti\u1ebfn h\u00e0nh x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5 v\u00e0 thi\u1ebft b\u1ecb d\u00f9ng cho x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n.<\/span><\/p>\n

b. Chi ph\u00ed th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 XDCB l\u00e0 to\u00e0n b\u1ed9 chi ph\u00ed c\u1ea7n thi\u1ebft \u0111\u1ec3 x\u00e2y d\u1ef1ng m\u1edbi ho\u1eb7c s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, m\u1edf r\u1ed9ng hay trang b\u1ecb l\u1ea1i k\u1ef9 thu\u1eadt c\u00f4ng tr\u00ecnh. Chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c, h\u1ec7 th\u1ed1ng \u0111\u1ecbnh m\u1ee9c, ch\u1ec9 ti\u00eau kinh t\u1ebf – k\u1ef9 thu\u1eadt v\u00e0 c\u00e1c ch\u1ebf \u0111\u1ed9 ch\u00ednh s\u00e1ch c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, \u0111\u1ed3ng th\u1eddi ph\u1ea3i ph\u00f9 h\u1ee3p nh\u1eefng y\u1ebfu t\u1ed1 kh\u00e1ch quan c\u1ee7a th\u1ecb tr\u01b0\u1eddng trong t\u1eebng th\u1eddi k\u1ef3 v\u00e0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy ch\u1ebf v\u1ec1 qu\u1ea3n l\u00fd \u0111\u1ea7u t\u01b0 XDCB. Chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB, bao g\u1ed3m:<\/span><\/p>\n

– Chi ph\u00ed x\u00e2y d\u1ef1ng;<\/span><\/p>\n

– Chi ph\u00ed thi\u1ebft b\u1ecb;<\/span><\/p>\n

– Chi ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0;<\/span><\/p>\n

– Chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n;<\/span><\/p>\n

– Chi ph\u00ed t\u01b0 v\u1ea5n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng;<\/span><\/p>\n

– Chi ph\u00ed kh\u00e1c.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 321 \u0111\u01b0\u1ee3c m\u1edf chi ti\u1ebft theo t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh v\u00e0 \u1edf m\u1ed7i h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft t\u1eebng n\u1ed9i dung chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB v\u00e0 \u0111\u01b0\u1ee3c theo d\u00f5i l\u0169y k\u1ebf k\u1ec3 t\u1eeb khi kh\u1edfi c\u00f4ng \u0111\u1ebfn khi c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng.<\/span><\/p>\n

c. Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u00e3 ho\u00e0n th\u00e0nh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng nh\u01b0ng quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ch\u01b0a \u0111\u01b0\u1ee3c duy\u1ec7t th\u00ec TCVM ghi t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110 theo gi\u00e1 t\u1ea1m t\u00ednh (gi\u00e1 t\u1ea1m t\u00ednh ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00e3 b\u1ecf ra \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c TSC\u0110) \u0111\u1ec3 tr\u00edch kh\u1ea5u hao, nh\u01b0ng sau \u0111\u00f3 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh theo gi\u00e1 quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t.<\/span><\/p>\n

d. Chi ph\u00ed s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng, duy tr\u00ec cho TSC\u0110 ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u1ef1c ti\u1ebfp v\u00e0o chi ph\u00ed kinh doanh trong k\u1ef3. \u0110\u1ed1i v\u1edbi c\u00e1c TSC\u0110 theo y\u00eau c\u1ea7u k\u1ef9 thu\u1eadt ph\u1ea3i s\u1eeda ch\u1eefa, b\u1ea3o tr\u00ec, duy tu \u0111\u1ecbnh k\u1ef3, k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u00e0 t\u00ednh tr\u01b0\u1edbc v\u00e0o chi ph\u00ed kinh doanh \u0111\u1ec3 c\u00f3 ngu\u1ed3n trang tr\u1ea3i khi vi\u1ec7c s\u1eeda ch\u1eefa, b\u1ea3o tr\u00ec ph\u00e1t sinh.<\/span><\/p>\n

\u0111.<\/span>\u00a0Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u1ecb h\u1ee7y b\u1ecf,\u00a0<\/span>TCVM\u00a0<\/span>ph\u1ea3i ti\u1ebfn h\u00e0nh thanh l\u00fd v\u00e0 thu h\u1ed3i c\u00e1c chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh c\u1ee7a d\u1ef1 \u00e1n. Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed \u0111\u1ea7u t\u01b0 th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 s\u1ed1 thu t\u1eeb vi\u1ec7c thanh l\u00fd \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed kh\u00e1c ho\u1eb7c x\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ec3 thu h\u1ed3i.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

– Chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB, mua s\u1eafm, s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 ph\u00e1t sinh (TSC\u0110 h\u1eefu h\u00ecnh v\u00e0 TSC\u0110 v\u00f4 h\u00ecnh);<\/span><\/p>\n

– Chi ph\u00ed c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p TSC\u0110;<\/span><\/p>\n

– Chi ph\u00ed ph\u00e1t sinh sau ghi nh\u1eadn ban \u0111\u1ea7u TSC\u0110.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb TSC\u0110 h\u00ecnh th\u00e0nh qua \u0111\u1ea7u t\u01b0 XDCB, mua s\u1eafm \u0111\u00e3 ho\u00e0n th\u00e0nh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng;<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh b\u1ecb lo\u1ea1i b\u1ecf v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed duy\u1ec7t b\u1ecf kh\u00e1c k\u1ebft chuy\u1ec3n khi quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t;<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 ho\u00e0n th\u00e0nh, k\u1ebft chuy\u1ec3n khi quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n chi ph\u00ed ph\u00e1t sinh sau ghi nh\u1eadn ban \u0111\u1ea7u TSC\u0110 v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 li\u00ean quan.<\/span><\/p>\n

S\u1ed1 d\u01b0 N\u1ee3:<\/span><\/p>\n

– Chi ph\u00ed d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng v\u00e0 s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 d\u1edf dang cu\u1ed1i k\u1ef3;<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng v\u00e0 s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 cu\u1ed1i k\u1ef3 \u0111\u00e3 ho\u00e0n th\u00e0nh nh\u01b0ng ch\u01b0a b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ho\u1eb7c quy\u1ebft to\u00e1n ch\u01b0a \u0111\u01b0\u1ee3c duy\u1ec7t.<\/span><\/p>\n

\u0110i\u1ec1u 20. T\u00e0i kho\u1ea3n 351 – C\u00e1c kho\u1ea3n ph\u1ea3i thu b\u00ean ngo\u00e0i<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a<\/span>.<\/span>\u00a0<\/span>T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh\u00a0<\/span>c\u00e1c kho\u1ea3n TCVM ph\u1ea3i thu b\u00ean ngo\u00e0i.<\/span><\/p>\n

b. TCVM ph\u1ea3i m\u1edf t\u00e0i kho\u1ea3n chi ti\u1ebft theo d\u00f5i t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i thu, t\u1eebng kho\u1ea3n ph\u1ea3i thu.<\/span><\/p>\n

c.<\/span>\u00a0Trong\u00a0<\/span>k\u1ebf<\/span>\u00a0to\u00e1n chi ti\u1ebft t\u00e0i kho\u1ea3n n\u00e0y, k\u1ebf to\u00e1n ph\u1ea3i ti\u1ebfn h\u00e0nh ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3, lo\u1ea1i n\u1ee3 c\u00f3 th\u1ec3 tr\u1ea3 \u0111\u00fang h\u1ea1n, kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i ho\u1eb7c c\u00f3 kh\u1ea3 n\u0103ng kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c, \u0111\u1ec3 c\u00f3 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh s\u1ed1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i ho\u1eb7c c\u00f3 bi\u1ec7n ph\u00e1p x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f4ng \u0111\u00f2i \u0111\u01b0\u1ee3c.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

C\u00e1c kho\u1ea3n ph\u1ea3i thu b\u00ean ngo\u00e0i ph\u00e1t sinh.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

S\u1ed1 ti\u1ec1n ph\u1ea3i thu b\u00ean ngo\u00e0i \u0111\u00e3 thu \u0111\u01b0\u1ee3c.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/span><\/p>\n

S\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i thu b\u00ean ngo\u00e0i cu\u1ed1i k\u1ef3.<\/span><\/p>\n

T\u00e0i kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 b\u00ean C\u00f3. S\u1ed1 d\u01b0 b\u00ean C\u00f3 ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn tr\u01b0\u1edbc ho\u1eb7c s\u1ed1 ti\u1ec1n \u0111\u00e3 thu nhi\u1ec1u h\u01a1n s\u1ed1 ph\u1ea3i thu (tr\u01b0\u1eddng h\u1ee3p c\u00e1 bi\u1ec7t v\u00e0 trong chi ti\u1ebft c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3).<\/span><\/p>\n

\u0110i\u1ec1u 21. T\u00e0i kho\u1ea3n 353 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u00e3 kh\u1ea5u tr\u1eeb v\u00e0 c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a TCVM.<\/span><\/p>\n

b. K\u1ebf to\u00e1n ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ec3 h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 353. Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT.<\/span><\/p>\n

c. S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c mua ho\u1eb7c chi ph\u00ed tu\u1ef3 theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/span><\/p>\n

d. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, k\u00ea khai, quy\u1ebft to\u00e1n, n\u1ed9p thu\u1ebf ph\u1ea3i tu\u00e2n th\u1ee7 theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

– S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 kh\u1ea5u tr\u1eeb;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb;<\/span><\/p>\n

– Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a mua v\u00e0o nh\u01b0ng \u0111\u00e3 tr\u1ea3 l\u1ea1i, \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1;<\/span><\/p>\n

– S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/span><\/p>\n

S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i nh\u01b0ng NSNN ch\u01b0a ho\u00e0n tr\u1ea3.<\/span><\/p>\n

\u0110i\u1ec1u 22. T\u00e0i kho\u1ea3n 359 – D\u1ef1 ph\u00f2ng r\u1ee7i ro c\u00e1c kho\u1ea3n ph\u1ea3i thu<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh tr\u00edch l\u1eadp kho\u1ea3n d\u1ef1 ph\u00f2ng r\u1ee7i ro cho c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a TCVM.<\/span><\/p>\n

b. Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, TCVM x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111\u1ec3 tr\u00edch l\u1eadp ho\u1eb7c ho\u00e0n nh\u1eadp kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i.<\/span><\/p>\n

c. TCVM tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

d. Vi\u1ec7c tr\u00edch l\u1eadp ho\u1eb7c ho\u00e0n nh\u1eadp kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i ph\u1ea3i tr\u00edch l\u1eadp \u1edf cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u00e0y l\u1edbn h\u01a1n s\u1ed1 d\u01b0 kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111ang ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch l\u1edbn h\u01a1n \u0111\u01b0\u1ee3c ghi t\u0103ng d\u1ef1 ph\u00f2ng v\u00e0 ghi t\u0103ng chi ph\u00ed qu\u1ea3n l\u00fd.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i ph\u1ea3i l\u1eadp \u1edf cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u01b0 kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111ang ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch nh\u1ecf h\u01a1n \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp ghi gi\u1ea3m d\u1ef1 ph\u00f2ng v\u00e0 ghi gi\u1ea3m chi ph\u00ed qu\u1ea3n l\u00fd.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

– S\u1eed d\u1ee5ng d\u1ef1 ph\u00f2ng \u0111\u1ec3 x\u1eed l\u00fd c\u00e1c r\u1ee7i ro<\/span>\u00a0c\u00e1c kho\u1ea3n ph\u1ea3i thu<\/span>.<\/span><\/p>\n

– Ho\u00e0n nh\u1eadp s\u1ed1 ch\u00eanh l\u1ec7ch th\u1eeba d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp theo quy \u0111\u1ecbnh.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

S\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp t\u00ednh v\u00e0o chi ph\u00ed trong k\u1ef3.<\/span><\/p>\n

S\u1ed1 d\u01b0 C\u00f3:<\/span><\/p>\n

Ph\u1ea3n \u00e1nh s\u1ed1 d\u1ef1 ph\u00f2ng hi\u1ec7n c\u00f3 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

\u0110i\u1ec1u 23. T\u00e0i kho\u1ea3n 362 – Ph\u1ea3i thu kh\u00e1c<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu<\/span>\u00a0g\u1ed3m: c\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng, c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c, nh\u01b0:\u00a0<\/span>Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thi\u1ebfu \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n nh\u01b0ng ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n, ph\u1ea3i ch\u1edd x\u1eed l\u00fd; C\u00e1c kho\u1ea3n ph\u1ea3i thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng v\u1eadt ch\u1ea5t do c\u00e1 nh\u00e2n, t\u1eadp th\u1ec3 g\u00e2y ra nh\u01b0 m\u1ea5t m\u00e1t, h\u01b0 h\u1ecfng v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, ti\u1ec1n v\u1ed1n,… \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd b\u1eaft b\u1ed3i th\u01b0\u1eddng; C\u00e1c kho\u1ea3n \u0111\u00e3 chi nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t ph\u1ea3i thu h\u1ed3i;<\/span>\u00a0<\/span>C\u00e1c\u00a0<\/span>kho\u1ea3n\u00a0<\/span>chi h\u1ed9 ph\u1ea3i thu h\u1ed3i<\/span>;<\/span>\u00a0<\/span>C\u00e1c kho\u1ea3n k\u00fd qu\u1ef9, th\u1ebf ch\u1ea5p, c\u1ea7m c\u1ed1;\u00a0<\/span>C\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c ngo\u00e0i c\u00e1c kho\u1ea3n tr\u00ean<\/span>.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng;<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd gi\u1ea3i quy\u1ebft;<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n mang \u0111i c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p ho\u1eb7c s\u1ed1 ti\u1ec1n \u0111\u00e3 k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c;<\/span><\/p>\n

– Ph\u1ea3i thu c\u1ee7a c\u00e1 nh\u00e2n, t\u1eadp th\u1ec3 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n thi\u1ebfu \u0111\u00e3 x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n v\u00e0 c\u00f3 bi\u00ean b\u1ea3n x\u1eed l\u00fd ngay;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n chi h\u1ed9 b\u00ean th\u1ee9 ba ph\u1ea3i thu h\u1ed3i;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00e1c<\/span>.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thi\u1ebfu v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan theo quy\u1ebft \u0111\u1ecbnh ghi trong bi\u00ean b\u1ea3n x\u1eed l\u00fd;<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ea7m c\u1ed1 ho\u1eb7c s\u1ed1 ti\u1ec1n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c \u0111\u00e3 nh\u1eadn l\u1ea1i ho\u1eb7c \u0111\u00e3 thanh to\u00e1n;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n \u0111\u00e3 thu \u0111\u01b0\u1ee3c v\u1ec1 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00e1c;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n t\u1ea1m \u1ee9ng \u0111\u00e3 thu v\u1ec1.<\/span><\/p>\n

S\u1ed1 d\u01b0 N\u1ee3:<\/span><\/p>\n

C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00e1c ch\u01b0a thu \u0111\u01b0\u1ee3c cu\u1ed1i k\u1ef3.<\/span><\/p>\n

T\u00e0i kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 C\u00f3. S\u1ed1 d\u01b0 b\u00ean C\u00f3 ph\u1ea3n \u00e1nh s\u1ed1 \u0111\u00e3 thu nhi\u1ec1u h\u01a1n s\u1ed1 ph\u1ea3i thu.<\/span><\/p>\n

\u0110i\u1ec1u 24. T\u00e0i kho\u1ea3n 366 – Chi d\u1ef1 \u00e1n<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a<\/span>.<\/span>\u00a0T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi d\u1ef1 \u00e1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 kinh t\u1ebf, ch\u00ednh tr\u1ecb, x\u00e3 h\u1ed9i do Nh\u00e0 n\u01b0\u1edbc<\/span>\u00a0ho\u1eb7c Nh\u00e0 t\u00e0i tr\u1ee3<\/span>\u00a0giao cho\u00a0<\/span>TCVM\u00a0<\/span>v\u00e0 kh\u00f4ng v\u00ec m\u1ee5c \u0111\u00edch l\u1ee3i nhu\u1eadn c\u1ee7a\u00a0<\/span>TCVM<\/span>. C\u00e1c kho\u1ea3n chi d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c trang tr\u1ea3i b\u1eb1ng ngu\u1ed3n kinh ph\u00ed d\u1ef1 \u00e1n do Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc c\u1ea5p ho\u1eb7c \u0111\u01b0\u1ee3c vi\u1ec7n tr\u1ee3, t\u00e0i tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i.<\/span><\/p>\n

b. TCVM ph\u1ea3i m\u1edf s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft chi d\u1ef1 \u00e1n theo t\u1eebng ngu\u1ed3n kinh ph\u00ed, theo ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n, …<\/span><\/p>\n

c. H\u1ea1ch to\u00e1n chi d\u1ef1 \u00e1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o th\u1ed1ng nh\u1ea5t v\u1edbi c\u00f4ng t\u00e1c l\u1eadp d\u1ef1 to\u00e1n v\u00e0 ph\u1ea3i \u0111\u1ea3m b\u1ea3o s\u1ef1 kh\u1edbp \u0111\u00fang, th\u1ed1ng nh\u1ea5t gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u1edbi ch\u1ee9ng t\u1eeb v\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

C\u00e1c kho\u1ea3n chi d\u1ef1 \u00e1n th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

– C\u00e1c kho\u1ea3n chi d\u1ef1 \u00e1n sai quy \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t, ph\u1ea3i xu\u1ea5t to\u00e1n thu h\u1ed3i;<\/span><\/p>\n

– S\u1ed1 chi d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t quy\u1ebft to\u00e1n v\u1edbi ngu\u1ed3n kinh ph\u00ed d\u1ef1 \u00e1n.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/span><\/p>\n

C\u00e1c kho\u1ea3n chi d\u1ef1 \u00e1n ch\u01b0a \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n ho\u1eb7c quy\u1ebft to\u00e1n ch\u01b0a \u0111\u01b0\u1ee3c duy\u1ec7t y t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

\u0110i\u1ec1u 25. T\u00e0i kho\u1ea3n 381 – T\u00e0i s\u1ea3n kh\u00e1c<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c c\u1ee7a TCVM, nh\u01b0: Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc l\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh nh\u01b0ng c\u00f3 li\u00ean quan \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n; v\u00e0 c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c c\u1ee7a TCVM ch\u01b0a \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh t\u1ea1i c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c.<\/span><\/p>\n

b. C\u00e1c n\u1ed9i dung \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh l\u00e0 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, g\u1ed3m:<\/span><\/p>\n

– Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u1ec1 thu\u00ea c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, thu\u00ea ho\u1ea1t \u0111\u1ed9ng TSC\u0110 (quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, nh\u00e0 x\u01b0\u1edfng, kho b\u00e3i, v\u0103n ph\u00f2ng l\u00e0m vi\u1ec7c, c\u1eeda h\u00e0ng v\u00e0 TSC\u0110 kh\u00e1c) ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng kinh doanh nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n;<\/span><\/p>\n

– Chi ph\u00ed mua b\u1ea3o hi\u1ec3m (b\u1ea3o hi\u1ec3m ch\u00e1y, n\u1ed5, b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m d\u00e2n s\u1ef1 ch\u1ee7 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, b\u1ea3o hi\u1ec3m th\u00e2n xe, b\u1ea3o hi\u1ec3m t\u00e0i s\u1ea3n,…) v\u00e0 c\u00e1c lo\u1ea1i l\u1ec7 ph\u00ed m\u00e0 TCVM mua v\u00e0 tr\u1ea3 m\u1ed9t l\u1ea7n cho nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n;<\/span><\/p>\n

– C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, bao b\u00ec lu\u00e2n chuy\u1ec3n, \u0111\u1ed3 d\u00f9ng cho thu\u00ea li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh trong nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n;<\/span><\/p>\n

– Chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 ph\u00e1t sinh m\u1ed9t l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn TCVM kh\u00f4ng th\u1ef1c hi\u1ec7n tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110, ph\u00e2n b\u1ed5 t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3 n\u0103m;<\/span><\/p>\n

– Chi ph\u00ed x\u1eed l\u00fd t\u00e0i s\u1ea3n \u0111\u1ea3m b\u1ea3o n\u1ee3;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc kh\u00e1c ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n;<\/span><\/p>\n

– T\u00e0i s\u1ea3n kh\u00e1c ngo\u00e0i c\u00e1c kho\u1ea3n n\u00f3i tr\u00ean.<\/span><\/p>\n

c. Vi\u1ec7c t\u00ednh v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0o chi ph\u00ed t\u1eebng k\u1ef3 k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 t\u1eebng lo\u1ea1i chi ph\u00ed \u0111\u1ec3 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p v\u00e0 ti\u00eau th\u1ee9c h\u1ee3p l\u00fd.<\/span><\/p>\n

d. K\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i chi ti\u1ebft t\u1eebng kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc theo t\u1eebng k\u1ef3 h\u1ea1n tr\u1ea3 tr\u01b0\u1edbc \u0111\u00e3 ph\u00e1t sinh, \u0111\u00e3 ph\u00e2n b\u1ed5 v\u00e0o c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu chi ph\u00ed c\u1ee7a t\u1eebng k\u1ef3 k\u1ebf to\u00e1n v\u00e0 s\u1ed1 c\u00f2n l\u1ea1i ch\u01b0a ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

– C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ph\u00e1t sinh trong k\u1ef3;<\/span><\/p>\n

– Chi ph\u00ed x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m n\u1ee3;<\/span><\/p>\n

– C\u00e1c t\u00e0i s\u1ea3n kh\u00e1c c\u1ee7a TCVM.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

– C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u0111\u00e3 t\u00ednh v\u00e0o chi ph\u00ed trong k\u1ef3;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n thu h\u1ed3i chi ph\u00ed x\u1eed l\u00fd t\u00e0i s\u1ea3n \u0111\u1ea3m b\u1ea3o n\u1ee3;<\/span><\/p>\n

– C\u00e1c t\u00e0i s\u1ea3n kh\u00e1c c\u1ee7a TCVM \u0111\u00e3 x\u1eed l\u00fd.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/span><\/p>\n

– C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ch\u01b0a t\u00ednh v\u00e0o chi ph\u00ed kinh doanh trong k\u1ef3;<\/span><\/p>\n

– Chi ph\u00ed x\u1eed l\u00fd t\u00e0i s\u1ea3n \u0111\u1ea3m b\u1ea3o n\u1ee3 ch\u01b0a thu \u0111\u01b0\u1ee3c;<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c c\u1ee7a TCVM cu\u1ed1i k\u1ef3.<\/span><\/p>\n

\u0110i\u1ec1u 26. T\u00e0i kho\u1ea3n 382 – \u1ee6y th\u00e1c cho vay<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n TCVM chuy\u1ec3n cho c\u00e1c t\u1ed5 ch\u1ee9c nh\u1eadn \u1ee7y th\u00e1c \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u1ea5p t\u00edn d\u1ee5ng \u0111\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng theo th\u1ecfa thu\u1eadn h\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c \u0111\u00e3 k\u00fd k\u1ebft.<\/span><\/p>\n

b. TCVM m\u1edf t\u00e0i kho\u1ea3n chi ti\u1ebft \u0111\u1ec3 theo d\u00f5i t\u1eebng t\u1ed5 ch\u1ee9c nh\u1eadn \u1ee7y th\u00e1c, t\u1eebng lo\u1ea1i \u1ee7y th\u00e1c c\u1ea5p t\u00edn d\u1ee5ng.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

S\u1ed1 ti\u1ec1n TCVM \u0111em \u0111i \u1ee7y th\u00e1c cho vay.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

S\u1ed1 ti\u1ec1n t\u1ed5 ch\u1ee9c nh\u1eadn \u1ee7y th\u00e1c thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

S\u1ed1 d\u01b0 N\u1ee3:<\/span><\/p>\n

S\u1ed1 ti\u1ec1n \u1ee7y th\u00e1c cho vay c\u00f2n l\u1ea1i cu\u1ed1i k\u1ef3.<\/span><\/p>\n

\u0110i\u1ec1u 27. T\u00e0i kho\u1ea3n 391 \u2013 L\u00e3i v\u00e0 ph\u00ed ph\u1ea3i thu<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a.\u00a0<\/span>T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 l\u00e3i v\u00e0 ph\u00ed ph\u1ea3i thu c\u1ee7a TCVM, bao g\u1ed3m:<\/span><\/p>\n

– L\u00e3i ti\u1ec1n g\u1eedi m\u00e0 TCVM g\u1eedi t\u1ea1i NHNN v\u00e0 t\u1ea1i c\u00e1c TCTD kh\u00e1c;<\/span><\/p>\n

– L\u00e3i cho vay, ph\u00ed ph\u1ea3i thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng, d\u1ecbch v\u1ee5;<\/span><\/p>\n

– L\u00e3i v\u00e0 ph\u00ed ph\u1ea3i thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u1ee7y th\u00e1c cho vay;<\/span><\/p>\n

– L\u00e3i v\u00e0 ph\u00ed ph\u1ea3i thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c.<\/span><\/p>\n

b. L\u00e3i ph\u1ea3i thu \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean c\u01a1 s\u1edf th\u1eddi gian v\u00e0 l\u00e3i su\u1ea5t th\u1ef1c t\u1ebf t\u1eebng k\u1ef3.<\/span><\/p>\n

c. Ph\u00ed ph\u1ea3i thu \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean c\u01a1 s\u1edf th\u1eddi gian v\u00e0 s\u1ed1 ph\u00ed th\u1ef1c t\u1ebf ph\u1ea3i thu t\u1eebng k\u1ef3.<\/span><\/p>\n

d. L\u00e3i v\u00e0 ph\u00ed ph\u1ea3i thu th\u1ec3 hi\u1ec7n s\u1ed1 l\u00e3i d\u1ed3n t\u00edch m\u00e0 TCVM \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0o doanh thu nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

S\u1ed1 l\u00e3i v\u00e0 ph\u00ed ph\u1ea3i thu t\u00ednh c\u1ed9ng d\u1ed3n.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

S\u1ed1 ti\u1ec1n l\u00e3i v\u00e0 ph\u00ed ph\u1ea3i thu \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u1ea3.<\/span><\/p>\n

S\u1ed1 d\u01b0 N\u1ee3:<\/span><\/p>\n

Ph\u1ea3n \u00e1nh s\u1ed1 l\u00e3i v\u00e0 ph\u00ed c\u00f2n ph\u1ea3i thu c\u1ee7a TCVM cu\u1ed1i k\u1ef3.<\/span><\/p>\n

\u0110i\u1ec1u 28. T\u00e0i kho\u1ea3n 415 – Vay c\u00e1 nh\u00e2n, c\u00e1c TCTD, t\u1ed5 ch\u1ee9c kh\u00e1c<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n TCVM vay c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n, TCTD, t\u1ed5 ch\u1ee9c kh\u00e1c.<\/span><\/p>\n

b. TCVM ph\u1ea3i theo d\u00f5i chi ti\u1ebft t\u1eebng kho\u1ea3n vay theo k\u1ef3 h\u1ea1n, \u0111\u1ed1i t\u01b0\u1ee3ng vay,…<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n n\u1ee3 vay TCVM \u0111\u00e3 tr\u1ea3;<\/span><\/p>\n

– Ch\u00eanh l\u1ec7ch gi\u1ea3m do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n TCVM vay c\u00e1c c\u00e1 nh\u00e2n, TCTD, t\u1ed5 ch\u1ee9c kh\u00e1c;<\/span><\/p>\n

–<\/span><\/b>\u00a0Ch\u00eanh l\u1ec7ch t\u0103ng do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

S\u1ed1 d\u01b0 C\u00f3:<\/span><\/p>\n

Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n TCVM \u0111ang vay\u00a0<\/span>c\u00e1c c\u00e1 nh\u00e2n, TCTD, t\u1ed5 ch\u1ee9c kh\u00e1c cu\u1ed1i k\u1ef3<\/span>.<\/span><\/p>\n

\u0110i\u1ec1u 29. T\u00e0i kho\u1ea3n 420 – Ti\u1ec1n g\u1eedi c\u1ee7a kh\u00e1ch h\u00e0ng<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T<\/span>\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n g\u1eedi t\u1ea1i TCVM bao g\u1ed3m ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m b\u1eaft bu\u1ed9c v\u00e0 ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m t\u1ef1 nguy\u1ec7n c\u1ee7a c\u00e1c kh\u00e1ch h\u00e0ng t\u00e0i ch\u00ednh vi m\u00f4 v\u00e0 kh\u00e1ch h\u00e0ng kh\u00e1c.<\/span><\/p>\n

b. TCVM ph\u1ea3i m\u1edf s\u1ed5 theo d\u00f5i chi ti\u1ebft c\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi theo t\u1eebng kh\u00e1ch h\u00e0ng, k\u1ef3 h\u1ea1n,…<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

S\u1ed1 ti\u1ec1n kh\u00e1ch h\u00e0ng r\u00fat ra.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n kh\u00e1ch h\u00e0ng g\u1eedi v\u00e0o.<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n l\u00e3i nh\u1eadp g\u1ed1c ti\u1ec1n g\u1eedi c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

S\u1ed1 d\u01b0 C\u00f3:<\/span><\/p>\n

Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng \u0111ang g\u1eedi t\u1ea1i TCVM cu\u1ed1i k\u1ef3.<\/span><\/p>\n

\u0110i\u1ec1u 30. T\u00e0i kho\u1ea3n 441 – V\u1ed1n nh\u1eadn \u1ee7y th\u00e1c cho vay<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 v\u1ed1n u\u1ef7 th\u00e1c cho vay c\u1ee7a Ch\u00ednh ph\u1ee7, c\u00e1c T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong n\u01b0\u1edbc v\u00e0 n\u01b0\u1edbc ngo\u00e0i giao cho TCVM \u0111\u1ec3 s\u1eed d\u1ee5ng theo c\u00e1c m\u1ee5c \u0111\u00edch ch\u1ec9 \u0111\u1ecbnh, TCVM c\u00f3 tr\u00e1ch nhi\u1ec7m ho\u00e0n tr\u1ea3 v\u1ed1n n\u00e0y khi \u0111\u1ebfn h\u1ea1n.<\/span><\/p>\n

b. TCVM ph\u1ea3i m\u1edf t\u00e0i kho\u1ea3n chi ti\u1ebft theo t\u1eebng lo\u1ea1i v\u1ed1n c\u1ee7a t\u1eebng \u0111\u1ed1i t\u00e1c giao v\u1ed1n.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

– S\u1ed1 v\u1ed1n chuy\u1ec3n tr\u1ea3 l\u1ea1i cho c\u00e1c \u0111\u1ed1i t\u00e1c giao v\u1ed1n.<\/span><\/p>\n

– Ch\u00eanh l\u1ec7ch gi\u1ea3m do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

– S\u1ed1 v\u1ed1n c\u1ee7a c\u00e1c b\u00ean \u0111\u1ed1i t\u00e1c giao cho TCVM.<\/span><\/p>\n

– Ch\u00eanh l\u1ec7ch t\u0103ng do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

S\u1ed1 d\u01b0 C\u00f3:<\/span><\/p>\n

S\u1ed1 v\u1ed1n u\u1ef7 th\u00e1c cho vay c\u1ee7a c\u00e1c \u0111\u1ed1i t\u00e1c TCVM \u0111ang s\u1eed d\u1ee5ng cu\u1ed1i k\u1ef3.<\/span><\/p>\n

\u0110i\u1ec1u 31. T\u00e0i kho\u1ea3n 451 – C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 b\u00ean ngo\u00e0i<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n TCVM ph\u1ea3i tr\u1ea3 b\u00ean ngo\u00e0i. \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 b. N\u1ee3 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi cung c\u1ea5p, ng\u01b0\u1eddi nh\u1eadn th\u1ea7u v\u1ec1 XDCB c\u1ea7n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3. Trong chi ti\u1ebft t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3 t\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh c\u1ea3 s\u1ed1 ti\u1ec1n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi cung c\u1ea5p, ng\u01b0\u1eddi nh\u1eadn th\u1ea7u XDCB nh\u01b0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c h\u00e0ng ho\u00e1, lao v\u1ee5.<\/span><\/p>\n

c. Kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y c\u00e1c nghi\u1ec7p v\u1ee5 mua c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, d\u1ecbch v\u1ee5 mua ngo\u00e0i… tr\u1ea3 ti\u1ec1n ngay (ti\u1ec1n m\u1eb7t, s\u00e9c hay chuy\u1ec3n kho\u1ea3n).<\/span><\/p>\n

d. M\u1edf t\u00e0i kho\u1ea3n chi ti\u1ebft theo t\u1eebng \u0111\u01a1n v\u1ecb, c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 thanh to\u00e1n.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

S\u1ed1 ti\u1ec1n \u0111\u00e3 thanh to\u00e1n cho ng\u01b0\u1eddi cung c\u1ea5p.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

S\u1ed1 d\u01b0 C\u00f3:<\/span><\/p>\n

Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n c\u00f2n ph\u1ea3i tr\u1ea3 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

T\u00e0i kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 N\u1ee3. S\u1ed1 d\u01b0 b\u00ean N\u1ee3 ph\u1ea3n \u00e1nh s\u1ed1 \u0111\u00e3 tr\u1ea3 nhi\u1ec1u h\u01a1n s\u1ed1 ph\u1ea3i tr\u1ea3 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

\u0110i\u1ec1u 32. T\u00e0i kho\u1ea3n 453 \u2013 Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p, c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc trong k\u1ef3 k\u1ebf to\u00e1n n\u0103m c\u1ee7a TCVM.<\/span><\/p>\n

b. TCVM ch\u1ee7 \u0111\u1ed9ng t\u00ednh, x\u00e1c \u0111\u1ecbnh v\u00e0 k\u00ea khai s\u1ed1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p cho Nh\u00e0 n\u01b0\u1edbc theo lu\u1eadt \u0111\u1ecbnh; K\u1ecbp th\u1eddi ph\u1ea3n \u00e1nh v\u00e0o s\u1ed5 k\u1ebf to\u00e1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p, \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u01b0\u1ee3c ho\u00e0n…<\/span><\/p>\n

c. C\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu nh\u01b0 thu\u1ebf GTGT, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf gi\u00e1n thu kh\u00e1c v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0 kho\u1ea3n thu h\u1ed9 b\u00ean th\u1ee9 ba. V\u00ec v\u1eady c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb ra kh\u1ecfi s\u1ed1 li\u1ec7u v\u1ec1 doanh thu g\u1ed9p tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c c\u00e1c b\u00e1o c\u00e1o kh\u00e1c.<\/span><\/p>\n

d. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c gi\u1ea3m, k\u1ebf to\u00e1n ph\u1ea3i ph\u00e2n bi\u1ec7t r\u00f5 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c gi\u1ea3m l\u00e0 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u mua hay ph\u1ea3i n\u1ed9p \u1edf kh\u00e2u b\u00e1n v\u00e0 th\u1ef1c hi\u1ec7n .<\/span><\/p>\n

\u0111. K\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 chi ti\u1ebft theo d\u00f5i t\u1eebng kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

– S\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3;<\/span><\/p>\n

– S\u1ed1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n

– S\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

S\u1ed1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3:<\/span><\/p>\n

S\u1ed1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc cu\u1ed1i k\u1ef3.<\/span><\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 bi\u1ec7t, T\u00e0i kho\u1ea3n 453 c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 b\u00ean N\u1ee3. S\u1ed1 d\u01b0 b\u00ean N\u1ee3 (n\u1ebfu c\u00f3) c\u1ee7a T\u00e0i kho\u1ea3n 453 ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p cho Nh\u00e0 n\u01b0\u1edbc, ho\u1eb7c c\u00f3 th\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n, gi\u1ea3m ho\u1eb7c cho tho\u00e1i thu nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n vi\u1ec7c tho\u00e1i thu.<\/span><\/p>\n

\u0110i\u1ec1u 33. T\u00e0i kho\u1ea3n 461 \u2013 Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a\u00a0<\/span>TCVM\u00a0<\/span>v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c thu\u1ed9c v\u1ec1 thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

– C\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng c\u00f3 t\u00ednh ch\u1ea5t l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c \u0111\u00e3 tr\u1ea3, \u0111\u00e3 chi, \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

B\u00ean C\u00f3: C\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng c\u00f3 t\u00ednh ch\u1ea5t l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i tr\u1ea3, ph\u1ea3i chi cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3: C\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng c\u00f3 t\u00ednh ch\u1ea5t l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c c\u00f2n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng cu\u1ed1i k\u1ef3.<\/span><\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 bi\u1ec7t, t\u00e0i kho\u1ea3n 461 c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 b\u00ean N\u1ee3. S\u1ed1 d\u01b0 b\u00ean N\u1ee3 ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 l\u1edbn h\u01a1n s\u1ed1 ph\u1ea3i tr\u1ea3 v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

\u0110i\u1ec1u 34. T\u00e0i kho\u1ea3n 462 \u2013 Ph\u1ea3i tr\u1ea3 kh\u00e1c<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thanh to\u00e1n v\u1ec1 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c, nh\u01b0:<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba ch\u00ad\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n, c\u00f2n ch\u1edd quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n; Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba ph\u1ea3i tr\u1ea3 cho c\u00e1 nh\u00e2n, t\u1eadp th\u1ec3 theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ghi trong bi\u00ean b\u1ea3n x\u1eed l\u00fd, n\u1ebfu \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n tr\u00edch v\u00e0 thanh to\u00e1n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p v\u00e0 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n l\u00ad\u01b0\u01a1ng c\u1ee7a c\u00f4ng nh\u00e2n vi\u00ean (n\u1ebfu c\u00f3);<\/span><\/p>\n

– C\u00e1c\u00a0<\/span>kho\u1ea3n ti\u1ec1n gi\u1eef h\u1ed9 theo quy \u0111\u1ecbnh v\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n \u0111ang ch\u1edd thanh to\u00e1n, x\u1eed l\u00fd c\u1ee7a c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb g\u1eedi TCVM \u0111\u1ec3 nh\u1edd gi\u1eef h\u1ed9;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n doanh thu, thu nh\u1eadp ch\u01b0a th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

– C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p \u0111\u1ec3 mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd v\u00e0 c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 kh\u00e1c (ngo\u00e0i l\u01b0\u01a1ng) cho ng\u01b0\u1eddi lao \u0111\u1ed9ng…<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n, t\u00e0i s\u1ea3n nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c, c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea3i\u00a0<\/span>tr\u1ea3 cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u01b0\u1eddi b\u00e1n ho\u1eb7c d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p trong k\u1ef3 b\u00e1o c\u00e1o nh\u01b0ng th\u1ef1c t\u1ebf ch\u01b0a chi tr\u1ea3 do ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n ho\u1eb7c ch\u01b0a \u0111\u1ee7 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n, \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o<\/span>;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan theo quy\u1ebft \u0111\u1ecbnh ghi trong bi\u00ean b\u1ea3n x\u1eed l\u00fd;<\/span><\/p>\n

– Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n chi t\u1ea1i \u0111\u01a1n v\u1ecb;<\/span><\/p>\n

– S\u1ed1 BHXH, BHYT, BHTN, KPC\u0110 \u0111\u00e3 n\u1ed9p cho c\u01a1 quan qu\u1ea3n l\u00fd qu\u1ef9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p v\u00e0 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n;<\/span><\/p>\n

– Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n t\u00ednh cho t\u1eebng k\u1ef3 k\u1ebf to\u00e1n; tr\u1ea3 l\u1ea1i ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc cho kh\u00e1ch h\u00e0ng khi kh\u00f4ng ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n vi\u1ec7c cho thu\u00ea t\u00e0i s\u1ea3n;<\/span><\/p>\n

– Ho\u00e0n tr\u1ea3 nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n chi tr\u1ea3 th\u1ef1c t\u1ebf ph\u00e1t sinh \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed ph\u1ea3i tr\u1ea3;<\/span><\/p>\n

– S\u1ed1 ch\u00eanh l\u1ec7ch v\u1ec1 chi ph\u00ed ph\u1ea3i tr\u1ea3 l\u1edbn h\u01a1n s\u1ed1 chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n \u0111\u00e3 tr\u1ea3 v\u00e0 \u0111\u00e3 n\u1ed9p kh\u00e1c.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba ch\u1edd x\u1eed l\u00fd (ch\u00ad\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n); Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba ph\u1ea3i tr\u1ea3 cho c\u00e1 nh\u00e2n, t\u1eadp th\u1ec3 theo quy\u1ebft \u0111\u1ecbnh ghi trong bi\u00ean b\u1ea3n x\u1eed l\u00fd do x\u00e1c \u0111\u1ecbnh ngay \u0111\u01b0\u00ad\u1ee3c nguy\u00ean nh\u00e2n;<\/span><\/p>\n

– Tr\u00edch BHXH, BHYT, BHTN, KPC\u0110 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c kh\u1ea5u tr\u1eeb v\u00e0o l\u01b0\u00ad\u01a1ng c\u1ee7a c\u00f4ng nh\u00e2n vi\u00ean;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n thanh to\u00e1n v\u1edbi c\u00f4ng nh\u00e2n vi\u00ean v\u1ec1 ti\u1ec1n nh\u00e0, \u0111i\u1ec7n, n\u00ad\u01b0\u1edbc \u1edf t\u1eadp th\u1ec3;<\/span><\/p>\n

– Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n v\u01b0\u00ad\u1ee3t chi \u0111\u01b0\u00ad\u1ee3c c\u1ea5p b\u00f9;<\/span><\/p>\n

– S\u1ed1 BHXH \u0111\u00e3 chi tr\u1ea3 c\u00f4ng nh\u00e2n vi\u00ean khi \u0111\u01b0\u1ee3c c\u01a1 quan BHXH thanh to\u00e1n;<\/span><\/p>\n

– Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n ph\u00e1t sinh trong k\u1ef3;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n thu h\u1ed9 \u0111\u01a1n v\u1ecb kh\u00e1c ph\u1ea3i tr\u1ea3 l\u1ea1i;<\/span><\/p>\n

–\u00a0<\/span>Nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c.<\/span><\/p>\n

– Chi ph\u00ed ph\u1ea3i tr\u1ea3 d\u1ef1 t\u00ednh tr\u01b0\u1edbc v\u00e0 ghi nh\u1eadn v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c.<\/span><\/p>\n

S\u1ed1 d\u01b0\u00ad b\u00ean C\u00f3:<\/span><\/p>\n

C\u00e1c kho\u1ea3n c\u00f2n ph\u1ea3i tr\u1ea3, c\u00f2n ph\u1ea3i n\u1ed9p kh\u00e1c cu\u1ed1i k\u1ef3.<\/span><\/p>\n

T\u00e0i kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 b\u00ean N\u1ee3. S\u1ed1 d\u01b0 b\u00ean N\u1ee3 ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 l\u1edbn h\u01a1n s\u1ed1 ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

\u0110i\u1ec1u 35. T\u00e0i kho\u1ea3n 466 – Ngu\u1ed3n kinh ph\u00ed d\u1ef1 \u00e1n<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a<\/span>.<\/span>\u00a0T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh ti\u1ebfp nh\u1eadn, s\u1eed d\u1ee5ng v\u00e0 quy\u1ebft to\u00e1n s\u1ed1 kinh ph\u00ed d\u1ef1 \u00e1n c\u1ee7a\u00a0<\/span>TCVM<\/span>.<\/span><\/p>\n

Ngu\u1ed3n kinh ph\u00ed d\u1ef1 \u00e1n l\u00e0 kho\u1ea3n kinh ph\u00ed do Ch\u00ednh ph\u1ee7, c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong n\u01b0\u1edbc v\u00e0 n\u01b0\u1edbc ngo\u00e0i vi\u1ec7n tr\u1ee3, t\u00e0i tr\u1ee3 tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau, d\u1ef1 \u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c duy\u1ec7t, \u0111\u1ec3 th\u1ef1c hi\u1ec7n nh\u1eefng nhi\u1ec7m v\u1ee5 kinh t\u1ebf, ch\u00ednh tr\u1ecb, x\u00e3 h\u1ed9i kh\u00f4ng v\u00ec m\u1ee5c \u0111\u00edch l\u1ee3i nhu\u1eadn. Vi\u1ec7c s\u1eed d\u1ee5ng ngu\u1ed3n kinh ph\u00ed d\u1ef1 \u00e1n ph\u1ea3i theo \u0111\u00fang d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t v\u00e0 ph\u1ea3i quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan c\u1ea5p kinh ph\u00ed.<\/span><\/p>\n

b. Ngu\u1ed3n kinh ph\u00ed d\u1ef1 \u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft theo t\u1eebng ngu\u1ed3n h\u00ecnh th\u00e0nh. \u0110\u1ed3ng th\u1eddi, ph\u1ea3i h\u1ea1ch to\u00e1n chi ti\u1ebft, t\u00e1ch b\u1ea1ch ngu\u1ed3n kinh ph\u00ed d\u1ef1 \u00e1n n\u0103m nay v\u00e0 kinh ph\u00ed d\u1ef1 \u00e1n n\u0103m tr\u01b0\u1edbc.<\/span><\/p>\n

c. Ngu\u1ed3n kinh ph\u00ed d\u1ef1 \u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u00fang m\u1ee5c \u0111\u00edch, n\u1ed9i dung ho\u1ea1t \u0111\u1ed9ng, \u0111\u00fang ti\u00eau chu\u1ea9n, \u0111\u1ecbnh m\u1ee9c v\u00e0 trong ph\u1ea1m vi d\u1ef1 to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c duy\u1ec7t.<\/span><\/p>\n

d. Cu\u1ed1i m\u1ed7i n\u0103m t\u00e0i ch\u00ednh, TCVM ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n t\u00ecnh h\u00ecnh ti\u1ebfp nh\u1eadn v\u00e0 s\u1eed d\u1ee5ng ngu\u1ed3n kinh ph\u00ed d\u1ef1 \u00e1n v\u1edbi c\u01a1 quan t\u00e0i ch\u00ednh, c\u01a1 quan ch\u1ee7 qu\u1ea3n v\u00e0 v\u1edbi t\u1eebng c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u1ea5p ph\u00e1t kinh ph\u00ed theo ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh. S\u1ed1 kinh ph\u00ed s\u1eed d\u1ee5ng ch\u01b0a h\u1ebft \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n. TCVM ch\u1ec9 \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m sau s\u1ed1 kinh ph\u00ed d\u1ef1 \u00e1n ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft khi \u0111\u01b0\u1ee3c c\u01a1 quan ho\u1eb7c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ch\u1ea5p nh\u1eadn.<\/span><\/p>\n

\u0111. Cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh, n\u1ebfu s\u1ed1 chi ho\u1ea1t \u0111\u1ed9ng b\u1eb1ng ngu\u1ed3n kinh ph\u00ed d\u1ef1 \u00e1n ch\u01b0a \u0111\u01b0\u1ee3c duy\u1ec7t quy\u1ebft to\u00e1n, th\u00ec k\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n ngu\u1ed3n kinh ph\u00ed d\u1ef1 \u00e1n n\u0103m nay sang ngu\u1ed3n kinh ph\u00ed d\u1ef1 \u00e1n n\u0103m tr\u01b0\u1edbc.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3i \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

– S\u1ed1 chi b\u1eb1ng ngu\u1ed3n kinh ph\u00ed d\u1ef1 \u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c duy\u1ec7t quy\u1ebft to\u00e1n v\u1edbi ngu\u1ed3n kinh ph\u00ed d\u1ef1 \u00e1n;<\/span><\/p>\n

– S\u1ed1 kinh ph\u00ed d\u1ef1 \u00e1n s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft ho\u00e0n l\u1ea1i.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

– S\u1ed1 kinh ph\u00ed d\u1ef1 \u00e1n \u0111\u00e3 th\u1ef1c nh\u1eadn;<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3:\u00a0<\/span>S\u1ed1 kinh ph\u00ed d\u1ef1 \u00e1n ch\u01b0a s\u1eed d\u1ee5ng ho\u1eb7c \u0111\u00e3 s\u1eed d\u1ee5ng nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n.<\/span><\/p>\n

\u0110i\u1ec1u 36. T\u00e0i kho\u1ea3n 471 \u2013 D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 hi\u1ec7n c\u00f3, t\u00ecnh h\u00ecnh tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 c\u1ee7a TCVM.<\/span><\/p>\n

b. D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi tho\u1ea3 m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

– TCVM c\u00f3 ngh\u0129a v\u1ee5 n\u1ee3 hi\u1ec7n t\u1ea1i (ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd ho\u1eb7c ngh\u0129a v\u1ee5 li\u00ean \u0111\u1edbi) do k\u1ebft qu\u1ea3 t\u1eeb m\u1ed9t s\u1ef1 ki\u1ec7n \u0111\u00e3 x\u1ea3y ra;<\/span><\/p>\n

– S\u1ef1 gi\u1ea3m s\u00fat v\u1ec1 nh\u1eefng l\u1ee3i \u00edch kinh t\u1ebf c\u00f3 th\u1ec3 x\u1ea3y ra d\u1eabn \u0111\u1ebfn vi\u1ec7c y\u00eau c\u1ea7u ph\u1ea3i thanh to\u00e1n ngh\u0129a v\u1ee5 n\u1ee3; v\u00e0<\/span><\/p>\n

– \u0110\u01b0a ra \u0111\u01b0\u1ee3c m\u1ed9t \u01b0\u1edbc t\u00ednh \u0111\u00e1ng tin c\u1eady v\u1ec1 gi\u00e1 tr\u1ecb c\u1ee7a ngh\u0129a v\u1ee5 n\u1ee3 \u0111\u00f3.<\/span><\/p>\n

c. Gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c ghi nh\u1eadn c\u1ee7a m\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 l\u00e0 gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh h\u1ee3p l\u00fd nh\u1ea5t v\u1ec1 kho\u1ea3n ti\u1ec1n s\u1ebd ph\u1ea3i chi \u0111\u1ec3 thanh to\u00e1n ngh\u0129a v\u1ee5 n\u1ee3 hi\u1ec7n t\u1ea1i t\u1ea1i ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m ho\u1eb7c t\u1ea1i ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9.<\/span><\/p>\n

d. Kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c l\u1eadp t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 c\u1ea7n l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n n\u00e0y l\u1edbn h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u00e3 l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u00e3 l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch ph\u1ea3i \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp ghi gi\u1ea3m chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n \u0111\u00f3.<\/span><\/p>\n

\u0111. Ch\u1ec9 nh\u1eefng kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u00e3 l\u1eadp ban \u0111\u1ea7u m\u1edbi \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u00f3.<\/span><\/p>\n

e. Kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn kho\u1ea3n d\u1ef1 ph\u00f2ng cho c\u00e1c kho\u1ea3n l\u1ed7 ho\u1ea1t \u0111\u1ed9ng trong t\u01b0\u01a1ng lai, tr\u1eeb khi ch\u00fang li\u00ean quan \u0111\u1ebfn m\u1ed9t h\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn v\u00e0 tho\u1ea3 m\u00e3n \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn kho\u1ea3n d\u1ef1 ph\u00f2ng. N\u1ebfu doanh nghi\u1ec7p c\u00f3 h\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn, th\u00ec ngh\u0129a v\u1ee5 n\u1ee3 hi\u1ec7n t\u1ea1i theo h\u1ee3p \u0111\u1ed3ng ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0 \u0111\u00e1nh gi\u00e1 nh\u01b0 m\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng v\u00e0 kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c l\u1eadp ri\u00eang bi\u1ec7t cho t\u1eebng h\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn.<\/span><\/p>\n

g. C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 th\u01b0\u1eddng bao g\u1ed3m: kho\u1ea3n d\u1ef1 ph\u00f2ng cho vi\u1ec7c s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng TSC\u0110 \u0111\u1ecbnh k\u1ef3 (theo y\u00eau c\u1ea7u k\u1ef9 thu\u1eadt), kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn m\u00e0 trong \u0111\u00f3 nh\u1eefng chi ph\u00ed b\u1eaft bu\u1ed9c ph\u1ea3i tr\u1ea3 cho c\u00e1c ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng v\u01b0\u1ee3t qu\u00e1 nh\u1eefng l\u1ee3i \u00edch kinh t\u1ebf d\u1ef1 t\u00ednh thu \u0111\u01b0\u1ee3c t\u1eeb h\u1ee3p \u0111\u1ed3ng \u0111\u00f3.<\/span><\/p>\n

h. Khi l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3, TCVM \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

– Ghi gi\u1ea3m d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 khi ph\u00e1t sinh kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp ban \u0111\u1ea7u;<\/span><\/p>\n

– Ghi gi\u1ea3m (ho\u00e0n nh\u1eadp) d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 khi TCVM ch\u1eafc ch\u1eafn kh\u00f4ng c\u00f2n ph\u1ea3i ch\u1ecbu s\u1ef1 gi\u1ea3m s\u00fat v\u1ec1 kinh t\u1ebf do kh\u00f4ng ph\u1ea3i chi tr\u1ea3 cho ngh\u0129a v\u1ee5 n\u1ee3;<\/span><\/p>\n

– Ghi gi\u1ea3m d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 ph\u1ea3i l\u1eadp n\u0103m nay nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u00e3 l\u1eadp n\u0103m tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

Ph\u1ea3n \u00e1nh s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 tr\u00edch l\u1eadp t\u00ednh v\u00e0o chi ph\u00ed.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3:<\/span><\/p>\n

Ph\u1ea3n \u00e1nh s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 hi\u1ec7n c\u00f3 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

\u0110i\u1ec1u 37. T\u00e0i kho\u1ea3n 483 – Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3, t\u00ecnh h\u00ecnh t\u0103ng gi\u1ea3m Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 (PTKH&CN) c\u1ee7a TCVM. Qu\u1ef9 PTKH&CN c\u1ee7a TCVM ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

b. Qu\u1ef9 PTKH&CN \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3. Vi\u1ec7c tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng Qu\u1ef9 PTKH&CN c\u1ee7a TCVM ph\u1ea3i tu\u00e2n th\u1ee7 theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

c. \u0110\u1ecbnh k\u1ef3, TCVM l\u1eadp b\u00e1o c\u00e1o v\u1ec1 m\u1ee9c tr\u00edch, s\u1eed d\u1ee5ng, quy\u1ebft to\u00e1n Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 v\u00e0 n\u1ed9p c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

– C\u00e1c kho\u1ea3n chi ti\u00eau t\u1eeb Qu\u1ef9 PTKH&CN ;<\/span><\/p>\n

– Gi\u1ea3m Qu\u1ef9 PTKH&CN \u0111\u00e3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) khi t\u00ednh hao m\u00f2n TSC\u0110; gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 khi nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd; chi ph\u00ed thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7.<\/span><\/p>\n

– Gi\u1ea3m Qu\u1ef9 PTKH&CN \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 khi TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb PTKH&CN chuy\u1ec3n sang ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch kinh doanh.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

– Tr\u00edch l\u1eadp PTKH&CN v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd.<\/span><\/p>\n

– S\u1ed1 thu t\u1eeb vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb PTKH&CN \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3:<\/span><\/p>\n

S\u1ed1 Qu\u1ef9 PTKH&CN hi\u1ec7n c\u00f2n cu\u1ed1i k\u1ef3.<\/span><\/p>\n

\u0110i\u1ec1u 38. T\u00e0i kho\u1ea3n 484 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m qu\u1ef9 khen th\u01b0\u1edfng, qu\u1ef9 ph\u00fac l\u1ee3i c\u1ee7a TCVM. Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i v\u00e0 \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

b. Vi\u1ec7c tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng qu\u1ef9 khen th\u01b0\u1edfng, qu\u1ef9 ph\u00fac l\u1ee3i ph\u1ea3i theo ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

c. Qu\u1ef9 khen th\u01b0\u1edfng, qu\u1ef9 ph\u00fac l\u1ee3i ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft theo t\u1eebng lo\u1ea1i qu\u1ef9.<\/span><\/p>\n

d. \u0110\u1ed1i v\u1edbi TSC\u0110 \u0111\u1ea7u t\u01b0, mua s\u1eafm b\u1eb1ng qu\u1ef9 ph\u00fac l\u1ee3i khi ho\u00e0n th\u00e0nh, k\u1ebf to\u00e1n ghi t\u0103ng TSC\u0110 \u0111\u1ed3ng th\u1eddi ghi t\u0103ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 gi\u1ea3m qu\u1ef9 ph\u00fac l\u1ee3i.<\/span><\/p>\n

\u0111. \u0110\u1ed1i v\u1edbi TSC\u0110 \u0111\u1ea7u t\u01b0, mua s\u1eafm b\u1eb1ng qu\u1ef9 ph\u00fac l\u1ee3i khi ho\u00e0n th\u00e0nh, k\u1ebf to\u00e1n ghi t\u0103ng. Nh\u1eefng TSC\u0110 n\u00e0y h\u00e0ng th\u00e1ng kh\u00f4ng tr\u00edch kh\u1ea5u hao TSC\u0110 v\u00e0o chi ph\u00ed m\u00e0 cu\u1ed1i ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n t\u00ednh hao m\u00f2n TSC\u0110 m\u1ed9t l\u1ea7n \/m\u1ed9t n\u0103m.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

– C\u00e1c kho\u1ea3n chi ti\u00eau qu\u1ef9 khen th\u01b0\u1edfng, qu\u1ef9 ph\u00fac l\u1ee3i;<\/span><\/p>\n

– Gi\u1ea3m qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 khi t\u00ednh hao m\u00f2n TSC\u0110 ho\u1eb7c do nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd, ph\u00e1t hi\u1ec7n thi\u1ebfu khi ki\u1ec3m k\u00ea TSC\u0110;<\/span><\/p>\n

– \u0110\u1ea7u t\u01b0, mua s\u1eafm TSC\u0110 b\u1eb1ng qu\u1ef9 ph\u00fac l\u1ee3i khi ho\u00e0n th\u00e0nh ph\u1ee5c v\u1ee5 nhu c\u1ea7u v\u0103n h\u00f3a, ph\u00fac l\u1ee3i;<\/span><\/p>\n

– C\u1ea5p qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i cho chi nh\u00e1nh.<\/span><\/p>\n

B\u00ean C\u00f3<\/span><\/p>\n

– Tr\u00edch l\u1eadp qu\u1ef9 khen th\u01b0\u1edfng, qu\u1ef9 ph\u00fac l\u1ee3i t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf TNDN;<\/span><\/p>\n

– Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 t\u0103ng do \u0111\u1ea7u t\u01b0, mua s\u1eafm TSC\u0110 b\u1eb1ng qu\u1ef9 ph\u00fac l\u1ee3i ho\u00e0n th\u00e0nh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3:<\/span><\/p>\n

S\u1ed1 qu\u1ef9 khen th\u01b0\u1edfng, qu\u1ef9 ph\u00fac l\u1ee3i hi\u1ec7n c\u00f2n.<\/span><\/p>\n

\u0110i\u1ec1u 39. T\u00e0i kho\u1ea3n 491 – L\u00e3i v\u00e0 ph\u00ed ph\u1ea3i tr\u1ea3<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a.\u00a0<\/span>T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 l\u00e3i v\u00e0 ph\u00ed ph\u1ea3i tr\u1ea3 c\u1ee7a TCVM, bao g\u1ed3m: l\u00e3i ti\u1ec1n vay, l\u00e3i ti\u1ec1n g\u1eedi ph\u1ea3i tr\u1ea3 cho kh\u00e1ch h\u00e0ng \u0111ang g\u1eedi ti\u1ec1n t\u1ea1i TCVM, l\u00e3i ph\u1ea3i tr\u1ea3 t\u00ednh tr\u00ean s\u1ed1 v\u1ed1n \u1ee7y th\u00e1c cho vay, ph\u00ed \u1ee7y th\u00e1c ph\u1ea3i tr\u1ea3 cho b\u00ean nh\u1eadn \u1ee7y th\u00e1c; c\u00e1c kho\u1ea3n ph\u00ed ph\u1ea3i tr\u1ea3 khi TCVM s\u1eed d\u1ee5ng c\u00e1c s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 t\u1eeb c\u00e1c nh\u00e0 cung c\u1ea5p,..<\/span><\/p>\n

b. L\u00e3i ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean c\u01a1 s\u1edf th\u1eddi gian v\u00e0 l\u00e3i su\u1ea5t th\u1ef1c t\u1ebf t\u1eebng k\u1ef3.<\/span><\/p>\n

c. L\u00e3i v\u00e0 ph\u00ed ph\u1ea3i tr\u1ea3 th\u1ec3 hi\u1ec7n s\u1ed1 l\u00e3i t\u00ednh d\u1ed3n t\u00edch m\u00e0 TCVM \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed nh\u01b0ng ch\u01b0a chi tr\u1ea3 cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

– S\u1ed1 l\u00e3i v\u00e0 ph\u00ed TCVM \u0111\u00e3 tr\u1ea3;<\/span><\/p>\n

– S\u1ed1 l\u00e3i ti\u1ec1n vay, ti\u1ec1n g\u1eedi TCVM \u0111\u00e3 tr\u1ea3;<\/span><\/p>\n

– S\u1ed1 ph\u00ed TCVM \u0111\u00e3 tr\u1ea3 cho c\u00e1c nh\u00e0 cung c\u1ea5p.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

– S\u1ed1 l\u00e3i v\u00e0 ph\u00ed TCVM ph\u1ea3i tr\u1ea3;<\/span><\/p>\n

– S\u1ed1 l\u00e3i ti\u1ec1n vay, ti\u1ec1n g\u1eedi TCVM ph\u1ea3i tr\u1ea3;<\/span><\/p>\n

– S\u1ed1 ph\u00ed TCVM ph\u1ea3i tr\u1ea3 cho c\u00e1c nh\u00e0 cung c\u1ea5p.<\/span><\/p>\n

S\u1ed1 d\u01b0 C\u00f3:<\/span><\/p>\n

Ph\u1ea3n \u00e1nh s\u1ed1 l\u00e3i v\u00e0 ph\u00ed c\u00f2n ph\u1ea3i tr\u1ea3 c\u1ee7a TCVM t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

\u0110i\u1ec1u 40. T\u00e0i kho\u1ea3n 519 – C\u00e1c kho\u1ea3n thanh to\u00e1n n\u1ed9i b\u1ed9<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thanh to\u00e1n trong n\u1ed9i b\u1ed9 TCVM nh\u01b0: S\u1ed1 v\u1ed1n \u0111i\u1ec1u chuy\u1ec3n \u0111i \u0111\u1ebfn gi\u1eefa H\u1ed9i s\u1edf ch\u00ednh c\u1ee7a TCVM v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c; C\u00e1c kho\u1ea3n thu h\u1ed9, chi h\u1ed9 ho\u1eb7c thanh to\u00e1n kh\u00e1c gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb trong c\u00f9ng h\u1ec7 th\u1ed1ng TCVM ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh giao d\u1ecbch.<\/span><\/p>\n

b. T\u00e0i kho\u1ea3n 519 – “C\u00e1c kho\u1ea3n thanh to\u00e1n n\u1ed9i b\u1ed9” \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft cho t\u1eebng \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, trong \u0111\u00f3 \u0111\u01b0\u1ee3c theo d\u00f5i theo t\u1eebng kho\u1ea3n ph\u1ea3i n\u1ed9p, ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

– S\u1ed1 v\u1ed1n \u0111i\u1ec1u chuy\u1ec3n \u0111i;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 cho \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u00e3 n\u1ed9p TCVM;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 c\u00e1c kho\u1ea3n m\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c chi h\u1ed9;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n thu h\u1ed9 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c n\u1ed9i b\u1ed9.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

– S\u1ed1 v\u1ed1n \u0111i\u1ec1u chuy\u1ec3n \u0111\u1ebfn;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c ph\u1ea3i n\u1ed9p TCVM;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 cho \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c ;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00e1c trong n\u1ed9i b\u1ed9 v\u1ec1 c\u00e1c kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00e1c chi h\u1ed9;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n thu h\u1ed9 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00e1c.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/span><\/p>\n

– Ch\u00eanh l\u1ec7ch s\u1ed1 v\u1ed1n \u0111i\u1ec1u \u0111i l\u1edbn h\u01a1n s\u1ed1 v\u1ed1n \u0111i\u1ec1u chuy\u1ec3n \u0111\u1ebfn;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c trong n\u1ed9i b\u1ed9 TVCM nhi\u1ec1u h\u01a1n s\u1ed1 ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3:<\/span><\/p>\n

– Ch\u00eanh l\u1ec7ch s\u1ed1 v\u1ed1n \u0111i\u1ec1u chuy\u1ec3n \u0111\u1ebfn l\u1edbn h\u01a1n s\u1ed1 v\u1ed1n \u0111i\u1ec1u chuy\u1ec3n \u0111i;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p c\u00e1c\u00a0<\/span>\u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c trong n\u1ed9i b\u1ed9 TCVM.<\/span><\/p>\n

\u0110i\u1ec1u 41. T\u00e0i kho\u1ea3n 601 \u2013 V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

b. V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu bao g\u1ed3m:<\/span><\/p>\n

– V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a TCVM;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c b\u1ed5 sung t\u1eeb c\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, c\u00e1c kho\u1ea3n nh\u1eadn \u0111\u01b0\u1ee3c kh\u00e1c \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p ghi t\u0103ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

c. TCVM ch\u1ec9 h\u1ea1ch to\u00e1n v\u00e0o T\u00e0i kho\u1ea3n 601 – \u201cV\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu\u201d theo s\u1ed1 v\u1ed1n th\u1ef1c t\u1ebf ch\u1ee7 s\u1edf h\u1eefu \u0111\u00e3 g\u00f3p, kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn theo s\u1ed1 cam k\u1ebft, s\u1ed1 ph\u1ea3i thu c\u1ee7a c\u00e1c ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

d. TCVM ph\u1ea3i t\u1ed5 ch\u1ee9c h\u1ea1ch to\u00e1n chi ti\u1ebft v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu theo t\u1eebng ngu\u1ed3n h\u00ecnh th\u00e0nh v\u1ed1n v\u00e0 theo d\u00f5i chi ti\u1ebft cho t\u1eebng t\u1ed5 ch\u1ee9c, t\u1eebng c\u00e1 nh\u00e2n tham gia g\u00f3p v\u1ed1n.<\/span><\/p>\n

\u0111. TCVM ghi gi\u1ea3m v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu khi:<\/span><\/p>\n

– TCVM n\u1ed9p tr\u1ea3 v\u1ed1n cho Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c b\u1ecb \u0111i\u1ec1u \u0111\u1ed9ng v\u1ed1n theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n;<\/span><\/p>\n

– Tr\u1ea3 l\u1ea1i v\u1ed1n cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n

– Gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n

– C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3: V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu gi\u1ea3m do:<\/span><\/p>\n

– Ho\u00e0n tr\u1ea3 v\u1ed1n g\u00f3p cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu v\u1ed1n;<\/span><\/p>\n

– \u0110i\u1ec1u chuy\u1ec3n v\u1ed1n cho \u0111\u01a1n v\u1ecb kh\u00e1c;<\/span><\/p>\n

– Gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n

– B\u00f9 l\u1ed7 kinh doanh theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

B\u00ean C\u00f3: V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u0103ng do:<\/span><\/p>\n

– C\u00e1c ch\u1ee7 s\u1edf h\u1eefu g\u00f3p v\u1ed1n;<\/span><\/p>\n

– B\u1ed5 sung v\u1ed1n t\u1eeb l\u1ee3i nhu\u1eadn kinh doanh, t\u1eeb c\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb qu\u00e0 t\u1eb7ng, bi\u1ebfu, t\u00e0i tr\u1ee3 (sau khi tr\u1eeb c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p) \u0111\u01b0\u1ee3c ghi t\u0103ng V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3: V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu hi\u1ec7n c\u00f3.<\/span><\/p>\n

\u0110i\u1ec1u 42. T\u00e0i kho\u1ea3n 611 \u2013 Qu\u1ef9 d\u1ef1 tr\u1eef b\u1ed5 sung v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m qu\u1ef9 d\u1ef1 tr\u1eef \u0111\u1ec3 b\u1ed5 sung v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a TCVM.<\/span><\/p>\n

b. Qu\u1ef9 d\u1ef1 tr\u1eef b\u1ed5 sung v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 b\u1ed5 sung v\u1ed1n \u0111i\u1ec1u l\u1ec7, v\u1ed1n \u0111\u01b0\u1ee3c c\u1ea5p c\u1ee7a TCVM.<\/span><\/p>\n

c. Vi\u1ec7c tr\u00edch v\u00e0 s\u1eed d\u1ee5ng qu\u1ef9 d\u1ef1 tr\u1eef b\u1ed5 sung v\u1ed1n \u0111i\u1ec1u l\u1ec7 ph\u1ea3i theo ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh \u0111\u1ed1i v\u1edbi TCVM.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3: T\u00ecnh h\u00ecnh chi ti\u00eau, s\u1eed d\u1ee5ng Qu\u1ef9 d\u1ef1 tr\u1eef b\u1ed5 sung v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/span><\/p>\n

B\u00ean C\u00f3: Tr\u00edch l\u1eadp Qu\u1ef9 d\u1ef1 tr\u1eef b\u1ed5 sung v\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf h\u00e0ng n\u0103m.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3: S\u1ed1 ti\u1ec1n hi\u1ec7n c\u00f3 t\u1ea1i Qu\u1ef9 d\u1ef1 tr\u1eef b\u1ed5 sung v\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

\u0110i\u1ec1u 43. T\u00e0i kho\u1ea3n 612 \u2013 Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n c\u1ee7a TCVM.<\/span><\/p>\n

b. Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0\u00a0<\/span>\u0111\u1ec3 \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7 trang thi\u1ebft b\u1ecb, \u0111i\u1ec1u ki\u1ec7n l\u00e0m vi\u1ec7c c\u1ee7a\u00a0<\/span>TCVM\u00a0<\/span>v\u00e0 b\u1ed5 sung v<\/span>\u1ed1<\/span>n \u0111i\u1ec1u l\u1ec7 cho\u00a0<\/span>TCVM.<\/span><\/p>\n

c. Vi\u1ec7c tr\u00edch v\u00e0 s\u1eed d\u1ee5ng qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n ph\u1ea3i theo ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh \u0111\u1ed1i v\u1edbi TCVM.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

T\u00ecnh h\u00ecnh chi ti\u00eau, s\u1eed d\u1ee5ng qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n t\u0103ng do \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3:<\/span><\/p>\n

S\u1ed1 ti\u1ec1n hi\u1ec7n c\u00f3 t\u1ea1i Qu\u1ef9 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

\u0110i\u1ec1u 44. T\u00e0i kho\u1ea3n 613 – Qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh c\u1ee7a TCVM.<\/span><\/p>\n

b. Qu\u1ef9\u00a0<\/span>d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh\u00a0<\/span>\u0111\u01b0\u1ee3c tr\u00edch l\u1eadp t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0<\/span>\u0111\u1ec3 b\u00f9 \u0111\u1eafp ph\u1ea7n c\u00f2n l\u1ea1i c\u1ee7a nh\u1eefng t\u1ed5n th\u1ea5t, thi\u1ec7t h\u1ea1i v\u1ec1 t\u00e0i s\u1ea3n x\u1ea3y ra trong qu\u00e1 tr\u00ecnh kinh doanh sau khi \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng ti\u1ec1n b\u1ed3i th\u01b0\u1eddng c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n g\u00e2y ra t\u1ed5n th\u1ea5t, c\u1ee7a t\u1ed5 ch\u1ee9c b\u1ea3o hi\u1ec3m v\u00e0 s\u1eed d\u1ee5ng d\u1ef1 ph\u00f2ng tr\u00edch l\u1eadp trong chi ph\u00ed; s\u1eed d\u1ee5ng cho c\u00e1c m\u1ee5c \u0111\u00edch kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/span>.<\/span><\/p>\n

c. Vi\u1ec7c tr\u00edch v\u00e0 s\u1eed d\u1ee5ng qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh ph\u1ea3i theo ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh \u0111\u1ed1i v\u1edbi TCVM.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

T\u00ecnh h\u00ecnh chi ti\u00eau, s\u1eed d\u1ee5ng qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

Qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh t\u0103ng do tr\u00edch l\u1eadp t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf h\u00e0ng n\u0103m.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3:<\/span><\/p>\n

S\u1ed1 ti\u1ec1n hi\u1ec7n c\u00f3 t\u1ea1i Qu\u1ef9 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

\u0110i\u1ec1u 45. T\u00e0i kho\u1ea3n 631 – Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 ch\u00eanh l\u1ec7ch do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh x\u1eed l\u00fd s\u1ed1 ch\u00eanh l\u1ec7ch \u0111\u00f3 \u1edf TCVM.<\/span><\/p>\n

b. TCVM ch\u1ec9 \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n theo gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng trong tr\u01b0\u1eddng h\u1ee3p Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam ho\u1eb7c c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh cho ph\u00e9p ho\u1eb7c khi c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

c. TCV<\/span>M m\u1edf t\u00e0i kho\u1ea3n chi ti\u1ebft theo t\u1eebng t\u00e0i s\u1ea3n \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3 :<\/span><\/p>\n

– S\u1ed1 ch\u00eanh l\u1ec7ch gi\u1ea3m do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n;<\/span><\/p>\n

– X\u1eed l\u00fd s\u1ed1 ch\u00eanh l\u1ec7ch t\u0103ng do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

– S\u1ed1 ch\u00eanh l\u1ec7ch t\u0103ng do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n;<\/span><\/p>\n

– X\u1eed l\u00fd s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1ea3m do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 631 c\u00f3 th\u1ec3 c\u00f3 S\u1ed1 d\u01b0 b\u00ean N\u1ee3 ho\u1eb7c S\u1ed1 d\u01b0 b\u00ean C\u00f3.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3 :<\/span><\/p>\n

Ph\u1ea3n \u1ea3nh s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1ea3m do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n ch\u01b0a \u0111\u01b0\u1ee3c x\u1eed l\u00fd.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3 :<\/span><\/p>\n

Ph\u1ea3n \u1ea3nh s\u1ed1 ch\u00eanh l\u1ec7ch t\u0103ng do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n ch\u01b0a \u0111\u01b0\u1ee3c x\u1eed l\u00fd.<\/span><\/p>\n

\u0110i\u1ec1u 46. T\u00e0i kho\u1ea3n 641 \u2013 Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i c\u1ee7a TCVM. Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i l\u00e0 ch\u00eanh l\u1ec7ch ph\u00e1t sinh t\u1eeb vi\u1ec7c trao \u0111\u1ed5i th\u1ef1c t\u1ebf ho\u1eb7c quy \u0111\u1ed5i c\u00f9ng m\u1ed9t s\u1ed1 l\u01b0\u1ee3ng ngo\u1ea1i t\u1ec7 sang \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n theo t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i kh\u00e1c nhau. Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ch\u1ee7 y\u1ebfu ph\u00e1t sinh trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n

– Th\u1ef1c t\u1ebf mua b\u00e1n, trao \u0111\u1ed5i, thanh to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 trong k\u1ef3;<\/span><\/p>\n

– \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/span><\/p>\n

– Chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng ngo\u1ea1i t\u1ec7 sang \u0110\u1ed3ng Vi\u1ec7t Nam.<\/span><\/p>\n

b. \u0110\u1ed1i v\u1edbi c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn ngo\u1ea1i t\u1ec7: TCVM ph\u1ea3i quy \u0111\u1ed5i gi\u00e1 tr\u1ecb ngo\u1ea1i t\u1ec7 ra \u0110\u1ed3ng Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh \u0111\u1ed1i v\u1edbi TCTD.<\/span><\/p>\n

c. T\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, TCVM ti\u1ebfn h\u00e0nh \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 theo\u00a0<\/span>quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh \u0111\u1ed1i v\u1edbi TCTD<\/span>.<\/span><\/p>\n

d.\u00a0<\/span>\u0110\u1ed1i v\u1edbi lo\u1ea1i ngo\u1ea1i t\u1ec7 kh\u00f4ng c\u00f3 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam th\u00ec ph\u1ea3i quy \u0111\u1ed5i th\u00f4ng qua m\u1ed9t lo\u1ea1i ngo\u1ea1i t\u1ec7 c\u00f3 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam.<\/span><\/p>\n

\u0111. TCVM kh\u00f4ng \u0111\u01b0\u1ee3c chia l\u1ee3i nhu\u1eadn ho\u1eb7c tr\u1ea3 c\u1ed5 t\u1ee9c tr\u00ean ph\u1ea7n l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111\u00e1nh gi\u00e1 l\u1ea1i cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7.<\/span><\/p>\n

e. TCVM \u0111\u1ed3ng th\u1eddi ph\u1ea3i theo d\u00f5i nguy\u00ean t\u1ec7 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n: Ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, c\u00e1c kho\u1ea3n ph\u1ea3i thu, c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

– L\u1ed7 t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n m\u1ee5c c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n l\u00e3i t\u1ef7 gi\u00e1 v\u00e0o t\u00e0i kho\u1ea3n doanh thu ho\u1ea1t \u0111\u1ed9ng kh\u00e1c.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

– L\u00e3i t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n m\u1ee5c c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n l\u1ed7 t\u1ef7 gi\u00e1 v\u00e0o t\u00e0i kho\u1ea3n chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kh\u00e1c.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 641 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

\u0110i\u1ec1u 47. T\u00e0i kho\u1ea3n 691 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 kinh doanh (l\u00e3i, l\u1ed7) sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 t\u00ecnh h\u00ecnh ph\u00e2n chia l\u1ee3i nhu\u1eadn ho\u1eb7c x\u1eed l\u00fd l\u1ed7 c\u1ee7a TCVM.<\/span><\/p>\n

b. Vi\u1ec7c ph\u00e2n chia l\u1ee3i nhu\u1eadn ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a TCVM ph\u1ea3i \u0111\u1ea3m b\u1ea3o r\u00f5 r\u00e0ng, r\u00e0nh m\u1ea1ch v\u00e0 theo \u0111\u00fang ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

c. Ph\u1ea3i h\u1ea1ch to\u00e1n chi ti\u1ebft k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a t\u1eebng n\u0103m t\u00e0i ch\u00ednh (n\u0103m tr\u01b0\u1edbc, n\u0103m nay).<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

– S\u1ed1 l\u1ed7 v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a TCVM;<\/span><\/p>\n

– Tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 c\u1ee7a TCVM;<\/span><\/p>\n

– Ph\u00e2n chia l\u1ee3i nhu\u1eadn cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n

– B\u1ed5 sung v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

– S\u1ed1 l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3;<\/span><\/p>\n

– X\u1eed l\u00fd c\u00e1c kho\u1ea3n l\u1ed7 v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 691 c\u00f3 th\u1ec3 c\u00f3 S\u1ed1 d\u01b0 N\u1ee3 ho\u1eb7c s\u1ed1 d\u01b0 C\u00f3.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/span><\/p>\n

S\u1ed1 l\u1ed7 ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u01b0a x\u1eed l\u00fd.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3:<\/span><\/p>\n

S\u1ed1 l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i ho\u1eb7c ch\u01b0a s\u1eed d\u1ee5ng.<\/span><\/p>\n

\u0110i\u1ec1u 48. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n doanh thu<\/span><\/b><\/p>\n

Lo\u1ea1i t\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n doanh thu c\u1ee7a TCVM v\u00e0 bao g\u1ed3m: Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng; doanh thu ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5, doanh thu ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c v\u00e0 doanh thu kh\u00e1c.<\/span><\/p>\n

K\u1ebf to\u00e1n lo\u1ea1i t\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3i th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh sau:\u00a0 1. Lo\u1ea1i t\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n doanh thu c\u1ee7a TCVM. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 sang T\u00e0i kho\u1ea3n 001 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh v\u00e0 kh\u00f4ng c\u00f2n s\u1ed1 d\u01b0.<\/span><\/p>\n

2. Doanh thu l\u00e0 l\u1ee3i \u00edch kinh t\u1ebf thu \u0111\u01b0\u1ee3c l\u00e0m t\u0103ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a TCVM ngo\u1ea1i tr\u1eeb ph\u1ea7n \u0111\u00f3ng g\u00f3p th\u00eam c\u1ee7a c\u00e1c ch\u1ee7 s\u1edf h\u1eefu. Doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ph\u00e1t sinh, khi ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c quy\u1ec1n nh\u1eadn, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n hay s\u1ebd thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/p>\n

3. Doanh thu v\u00e0 chi ph\u00ed t\u1ea1o ra kho\u1ea3n doanh thu \u0111\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ed3ng th\u1eddi theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p.<\/span><\/p>\n

4.<\/i>\u00a0Tr\u01b0\u1eddng h\u1ee3p thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, gi\u00e1 tr\u1ecb d\u00f9ng \u0111\u1ec3 h\u1ea1ch to\u00e1n tr\u00ean t\u00e0i kho\u1ea3n n\u00e0y l\u00e0 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c v\u1ec1 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110. T\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n chi ph\u00ed.<\/span><\/p>\n

5.<\/i>\u00a0Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u00ec c\u00e1c kho\u1ea3n ph\u00e1t sinh t\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9 (thu l\u00e3i ti\u1ec1n g\u1eedi, cho vay n\u1ed9i b\u1ed9) ph\u1ea3i lo\u1ea1i tr\u1eeb.<\/span><\/p>\n

7.<\/i>\u00a0\u0110\u1ed1i v\u1edbi doanh thu t\u1eeb c\u00e1c cam k\u1ebft ngo\u1ea1i b\u1ea3ng ph\u1ea3i ph\u00e2n b\u1ed5 trong su\u1ed1t th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n cam k\u1ebft.<\/span><\/p>\n

C\u00e1c kho\u1ea3n doanh thu \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u00ean c\u00e1c t\u00e0i kho\u1ea3n:<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 701 – Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng;<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 711 – Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5;<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 741 – Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c;<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 791 – Doanh thu kh\u00e1c.<\/span><\/p>\n

\u0110i\u1ec1u 49. T\u00e0i kho\u1ea3n 701 – Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n:<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n doanh thu t\u1eeb l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n doanh thu t\u01b0\u01a1ng t\u1ef1, bao g\u1ed3m: thu l\u00e3i ti\u1ec1n g\u1eedi, thu l\u00e3i cho vay, thu l\u00e3i t\u1eeb nghi\u1ec7p v\u1ee5 mua b\u00e1n n\u1ee3 v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

– Thu l\u00e3i ti\u1ec1n g\u1eedi:\u00a0<\/span>g\u1ed3m c\u00e1c kho\u1ea3n thu l\u00e3i ti\u1ec1n g\u1eedi c\u1ee7a TCVM g\u1eedi t\u1ea1i NHNN, g\u1eedi t\u1ea1i c\u00e1c TCTD \u1edf trong n\u01b0\u1edbc (n\u1ebfu c\u00f3);<\/span><\/p>\n

– Thu l\u00e3i cho vay: g\u1ed3m c\u00e1c kho\u1ea3n thu l\u00e3i cho vay b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam \u0111\u1ed1i v\u1edbi c\u00e1c T\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u00e1 nh\u00e2n trong n\u01b0\u1edbc (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p TCVM cho vay tr\u1ef1c ti\u1ebfp v\u00e0 TCVM \u1ee7y th\u00e1c cho vay);<\/span><\/p>\n

– Thu kh\u00e1c t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng: g\u1ed3m c\u00e1c kho\u1ea3n thu kh\u00e1c t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng c\u1ee7a TCVM ngo\u00e0i c\u00e1c kho\u1ea3n thu n\u00f3i tr\u00ean.<\/span><\/p>\n

b.\u00a0<\/span>Vi\u1ec7c ghi nh\u1eadn\u00a0<\/span>doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng t<\/span>h\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

c<\/span>.\u00a0<\/span>H\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 14 – \u201cDoanh thu v\u00e0 thu nh\u1eadp kh\u00e1c\u201d<\/span>.<\/span><\/p>\n

d. Kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

– Thu v\u1ec1 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110;<\/span><\/p>\n

– N\u1ee3 \u0111\u00e3 xo\u00e1 nay thu h\u1ed3i \u0111\u01b0\u1ee3c;<\/span><\/p>\n

– Kho\u1ea3n \u0111\u01b0\u1ee3c ph\u1ea1t; b\u1ea3o hi\u1ec3m b\u1ed3i th\u01b0\u1eddng;<\/span><\/p>\n

– Thu t\u1eeb nh\u1eadn t\u00e0i tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n thu kh\u00e1c.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung:<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

– C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n doanh thu thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng v\u00e0o t\u00e0i kho\u1ea3n 001 “X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh”.<\/span><\/p>\n

B\u00ean C\u00f3: Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng c\u1ee7a TCVM th\u1ef1c hi\u1ec7n trong k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 701 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

\u0110i\u1ec1u 50. T\u00e0i kho\u1ea3n 711 – Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n:<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5, bao g\u1ed3m:<\/span><\/p>\n

– Thu t\u1eeb d\u1ecbch v\u1ee5 thanh to\u00e1n;<\/span><\/p>\n

– Thu t\u1eeb d\u1ecbch v\u1ee5 ng\u00e2n qu\u1ef9;<\/span><\/p>\n

– Thu t\u1eeb d\u1ecbch v\u1ee5 nh\u1eadn \u1ee7y th\u00e1c cho vay v\u1ed1n;<\/span><\/p>\n

– Thu t\u1eeb cung \u1ee9ng d\u1ecbch v\u1ee5 thu h\u1ed9, chi h\u1ed9 v\u00e0 chuy\u1ec3n ti\u1ec1n cho kh\u00e1ch h\u00e0ng t\u00e0i ch\u00ednh vi m\u00f4,<\/span>g\u1ed3m c\u00e1c kho\u1ea3n thu ph\u00ed d\u1ecbch v\u1ee5 thanh to\u00e1n c\u1ee7a TCVM \u0111\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng nh\u01b0 d\u1ecbch v\u1ee5 thanh to\u00e1n, d\u1ecbch v\u1ee5 thu h\u1ed9, chi h\u1ed9, thu l\u1ec7 ph\u00ed hoa h\u1ed3ng v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 thanh to\u00e1n kh\u00e1c…;<\/span><\/p>\n

– Thu t\u1eeb d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ebfn l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh vi m\u00f4;<\/span><\/p>\n

– Thu t\u1eeb \u0111\u1ea1i l\u00fd cung \u1ee9ng d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 kh\u00e1c, nh\u01b0: thu t\u1eeb cung \u1ee9ng d\u1ecbch v\u1ee5 b\u1ea3o qu\u1ea3n t\u00e0i s\u1ea3n, chi thu\u00ea t\u1ee7, k\u00e9t an to\u00e0n; thu t\u1eeb cung \u1ee9ng s\u1ea3n ph\u1ea9m ph\u1ee5c v\u1ee5 ph\u00e1t tri\u1ec3n l\u1ee3i \u00edch c\u1ed9ng \u0111\u1ed3ng;…<\/span><\/p>\n

b.\u00a0<\/span>H\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 14 – \u201cDoanh thu v\u00e0 thu nh\u1eadp kh\u00e1c\u201d<\/span>.<\/span><\/p>\n

c. Doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p, nh\u01b0 thu\u1ebf GTGT, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ngay \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu, k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ghi nh\u1eadn doanh thu bao g\u1ed3m c\u1ea3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 \u0111\u1ecbnh k\u1ef3 ph\u1ea3i ghi gi\u1ea3m doanh thu \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p. Khi l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, ch\u1ec9 ti\u00eau \u201cDoanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5\u201d kh\u00f4ng bao g\u1ed3m s\u1ed1 thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p trong k\u1ef3 do v\u1ec1 b\u1ea3n ch\u1ea5t c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn c\u1ee7a doanh thu.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung:<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

– C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5;<\/span><\/p>\n

– Thu t\u1eeb c\u00e1c kho\u1ea3n n\u1ee3 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd b\u1eb1ng d\u1ef1 ph\u00f2ng r\u1ee7i ro (bao g\u1ed3m c\u00e1c kho\u1ea3n n\u1ee3 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00f3a nay thu h\u1ed3i \u0111\u01b0\u1ee3c;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n doanh thu thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 v\u00e0o t\u00e0i kho\u1ea3n 001 “X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh”.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 c\u1ee7a TCVM th\u1ef1c hi\u1ec7n trong k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 711 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

\u0110i\u1ec1u 51. T\u00e0i kho\u1ea3n 741 – Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n:<\/span><\/p>\n

T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n doanh thu ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u1ee7a TCVM, bao g\u1ed3m:<\/span><\/p>\n

– Thu t\u1eeb nghi\u1ec7p v\u1ee5 mua b\u00e1n n\u1ee3;<\/span><\/p>\n

– Thu ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng;<\/span><\/p>\n

– L\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i;<\/span><\/p>\n

– Thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung:<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

– C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n doanh thu thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c v\u00e0o t\u00e0i kho\u1ea3n 001 “X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh”.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c c\u1ee7a TCVM th\u1ef1c hi\u1ec7n trong k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 741 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

\u0110i\u1ec1u 52. T\u00e0i kho\u1ea3n 791 – Doanh thu kh\u00e1c<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n:<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n<\/span>\u00a0<\/span>\u00e1nh c\u00e1c kho\u1ea3n doanh thu kh\u00e1c c\u1ee7a TCVM tr\u1eeb c\u00e1c kho\u1ea3n doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng, doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 v\u00e0 doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c<\/span>.<\/span><\/p>\n

b. C\u00e1c kho\u1ea3n doanh thu kh\u00e1c c\u1ee7a TCVM \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o T\u00e0i kho\u1ea3n 791 nh\u01b0: thu c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00e3 m\u1ea5t ch\u1ee7 ho\u1eb7c kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ee7 n\u1ee3; thu t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng, thanh l\u00fd t\u00e0i s\u1ea3n; thu ti\u1ec1n ph\u1ea1t kh\u00e1ch h\u00e0ng, ti\u1ec1n kh\u00e1ch h\u00e0ng b\u1ed3i th\u01b0\u1eddng do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng; thu ti\u1ec1n b\u1ea3o hi\u1ec3m b\u1ed3i th\u01b0\u1eddng; thu t\u1eeb nh\u1eadn t\u00e0i tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, thu c\u00e1c kho\u1ea3n gi\u1ea3m thu\u1ebf, ho\u00e0n thu\u1ebf, Thu t\u1eeb c\u00e1c kho\u1ea3n n\u1ee3 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd b\u1eb1ng d\u1ef1 ph\u00f2ng r\u1ee7i ro (bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00f3a nay thu h\u1ed3i \u0111\u01b0\u1ee3c),…<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung:<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

K\u1ebft chuy\u1ec3n doanh thu thu\u1ea7n v\u00e0o t\u00e0i kho\u1ea3n 001 “X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh”.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

Doanh thu kh\u00e1c c\u1ee7a TCVM th\u1ef1c hi\u1ec7n trong k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 791 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

\u0110i\u1ec1u 53. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed<\/span><\/b><\/p>\n

1. Chi ph\u00ed l\u00e0 nh\u1eefng kho\u1ea3n l\u00e0m gi\u1ea3m l\u1ee3i \u00edch kinh t\u1ebf, \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ph\u00e1t sinh ho\u1eb7c khi c\u00f3 kh\u1ea3 n\u0103ng t\u01b0\u01a1ng \u0111\u1ed1i ch\u1eafc ch\u1eafn s\u1ebd ph\u00e1t sinh trong t\u01b0\u01a1ng lai kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 chi ti\u1ec1n hay ch\u01b0a.<\/span><\/p>\n

2. Vi\u1ec7c ghi nh\u1eadn chi ph\u00ed ngay c\u1ea3 khi ch\u01b0a \u0111\u1ebfn k\u1ef3 h\u1ea1n thanh to\u00e1n nh\u01b0ng c\u00f3 kh\u1ea3 n\u0103ng ch\u1eafc ch\u1eafn s\u1ebd ph\u00e1t sinh nh\u1eb1m \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng v\u00e0 b\u1ea3o to\u00e0n v\u1ed1n. Chi ph\u00ed v\u00e0 kho\u1ea3n doanh thu do n\u00f3 t\u1ea1o ra ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ed3ng th\u1eddi theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p. Tuy nhi\u00ean, trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p c\u00f3 th\u1ec3 xung \u0111\u1ed9t v\u1edbi nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng trong k\u1ebf to\u00e1n, th\u00ec k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o b\u1ea3n ch\u1ea5t v\u00e0 c\u00e1c Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u0111\u1ec3 ph\u1ea3n \u00e1nh giao d\u1ecbch m\u1ed9t c\u00e1ch trung th\u1ef1c, h\u1ee3p l\u00fd.<\/span><\/p>\n

3. C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed t\u00ednh thu\u1ebf TNDN theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf nh\u01b0ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u00e3 h\u1ea1ch to\u00e1n \u0111\u00fang theo Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed k\u1ebf to\u00e1n m\u00e0 ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh trong quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ec3 l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

4. Lo\u1ea1i t\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi ph\u00ed c\u1ee7a TCVM v\u00e0 bao g\u1ed3m: chi ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng; chi ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5; chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kh\u00e1c; chi ph\u00ed qu\u1ea3n l\u00fd; chi ph\u00ed d\u1ef1 ph\u00f2ng; chi ph\u00ed kh\u00e1c.<\/span><\/p>\n

Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 sang T\u00e0i kho\u1ea3n 001 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d v\u00e0 kh\u00f4ng c\u00f2n s\u1ed1 d\u01b0.<\/span><\/p>\n

5. Tr\u01b0\u1eddng h\u1ee3p thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, gi\u00e1 tr\u1ecb h\u1ea1ch to\u00e1n tr\u00ean t\u00e0i kho\u1ea3n n\u00e0y l\u00e0 to\u00e0n b\u1ed9 ph\u1ea7n chi ph\u00ed li\u00ean quan \u0111\u1ebfn thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n sau khi \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng ti\u1ec1n b\u1ed3i th\u01b0\u1eddng c\u1ee7a c\u00e1 nh\u00e2n, t\u1eadp th\u1ec3, c\u1ee7a t\u1ed5 ch\u1ee9c b\u1ea3o hi\u1ec3m (n\u1ebfu c\u00f3- trong tr\u01b0\u1eddng h\u1ee3p t\u1eadp th\u1ec3, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan l\u00e0m m\u1ea5t m\u00e1t, h\u01b0 h\u1ecfng t\u00e0i s\u1ea3n ho\u1eb7c t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c mua b\u1ea3o hi\u1ec3m). T\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n thu t\u1eeb thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n doanh thu kh\u00e1c.<\/span><\/p>\n

6. C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u00ean c\u00e1c t\u00e0i kho\u1ea3n:<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 801 – Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng;<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 811 – Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5;<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 831 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 841 – Chi ho\u1ea1t \u0111\u1ed9ng kh\u00e1c;<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 851 – Chi ph\u00ed qu\u1ea3n l\u00fd;<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 881 – Chi ph\u00ed d\u1ef1 ph\u00f2ng;<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 891 – Chi ph\u00ed kh\u00e1c.<\/span><\/p>\n

\u0110i\u1ec1u 54. T\u00e0i kho\u1ea3n 801 \u2013 Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n:<\/span><\/p>\n

a<\/span>. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng c\u1ee7a TCVM ph\u00e1t sinh trong k\u1ef3,\u00a0<\/span>nh\u01b0<\/span>:\u00a0<\/span>C<\/span>hi tr\u1ea3 l\u00e3i ti\u1ec1n g\u1eedi; ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m b\u1eaft bu\u1ed9c; chi\u00a0<\/span>ph\u00ed b\u1ea3o to\u00e0n v\u00e0 b\u1ea3o hi\u1ec3m ti\u1ec1n g\u1eedi c\u1ee7a kh\u00e1ch h\u00e0ng<\/span>; chi tr\u1ea3 l\u00e3i ti\u1ec1n g\u1eedi kh\u00e1c; chi tr\u1ea3 l\u00e3i ti\u1ec1n vay<\/span>;<\/span>\u00a0chi ph\u00ed kh\u00e1c<\/span>\u00a0c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng<\/span>.<\/span><\/p>\n

– Chi tr\u1ea3 l\u00e3i ti\u1ec1n g\u1eedi: g\u1ed3m c\u00e1c kho\u1ea3n tr\u1ea3 l\u00e3i ti\u1ec1n g\u1eedi, ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m b\u1eaft bu\u1ed9c, l\u00e3i ti\u1ec1n g\u1eedi kh\u00e1c b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam cho c\u00e1c T\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u00e1 nh\u00e2n l\u00e0 kh\u00e1ch h\u00e0ng TCVM, v\u00e0 c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kh\u00e1c.<\/span><\/p>\n

– Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay: g\u1ed3m c\u00e1c kho\u1ea3n tr\u1ea3 l\u00e3i ti\u1ec1n vay Ch\u00ednh ph\u1ee7 v\u00e0 NHNN, vay c\u00e1c TCTD trong n\u01b0\u1edbc, vay t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc.<\/span><\/p>\n

– Chi ph\u00ed b\u1ea3o to\u00e0n v\u00e0 b\u1ea3o hi\u1ec3m ti\u1ec1n g\u1eedi c\u1ee7a kh\u00e1ch h\u00e0ng: g\u1ed3m c\u00e1c kho\u1ea3n chi ph\u00ed cho c\u00f4ng ty b\u1ea3o hi\u1ec3m ti\u1ec1n g\u1eedi c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

– Chi kh\u00e1c cho ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng: g\u1ed3m c\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 l\u00e3i kh\u00e1c v\u00e0 c\u00e1c kho\u1ea3n chi t\u01b0\u01a1ng \u0111\u01b0\u01a1ng tr\u1ea3 l\u00e3i c\u1ee7a TCVM ngo\u00e0i c\u00e1c kho\u1ea3n chi l\u00e3i n\u00f3i tr\u00ean.<\/span><\/p>\n

b<\/span>. T\u00e0i kho\u1ea3n\u00a0<\/span>80<\/span>1 ch\u1ec9 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng v\u00e0 \u0111\u01b0\u1ee3c m\u1edf chi ti\u1ebft theo t\u1eebng n\u1ed9i dung chi ph\u00ed theo quy \u0111\u1ecbnh.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung:<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

C\u00e1c chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng ph\u00e1t sinh trong k\u1ef3.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

– C\u00e1c kho\u1ea3n ghi gi\u1ea3m chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng v\u00e0o T\u00e0i kho\u1ea3n 001 – \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 801 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

\u0110i\u1ec1u 55. T\u00e0i kho\u1ea3n 811 – Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n:<\/span><\/p>\n

T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5, bao g\u1ed3m:<\/span><\/p>\n

– Chi cho d\u1ecbch v\u1ee5 thu h\u1ed9, chi h\u1ed9 v\u00e0 chuy\u1ec3n ti\u1ec1n cho kh\u00e1ch h\u00e0ng TCVM;<\/span><\/p>\n

– Chi d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng;<\/span><\/p>\n

– Chi tr\u1ea3 ph\u00ed \u1ee7y th\u00e1c cho vay v\u1ed1n;<\/span><\/p>\n

– Chi cho d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ebfn l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng<\/span><\/p>\n

TCVM;<\/span><\/p>\n

– Chi hoa h\u1ed3ng cho \u0111\u1ea1i l\u00fd, m\u00f4i gi\u1edbi, \u1ee7y th\u00e1c \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd<\/span><\/p>\n

m\u00f4i gi\u1edbi, \u1ee7y th\u00e1c \u0111\u01b0\u1ee3c ph\u00e9p;<\/span><\/p>\n

– Chi cho ho\u1ea1t \u0111\u1ed9ng l\u00e0m \u0111\u1ea1i l\u00fd cung \u1ee9ng d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung:<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

C\u00e1c chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 ph\u00e1t sinh trong k\u1ef3.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

– C\u00e1c kho\u1ea3n ghi gi\u1ea3m chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 v\u00e0o b\u00ean N\u1ee3 T\u00e0i kho\u1ea3n 001 – \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 811 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

\u0110i\u1ec1u 56. T\u00e0i kho\u1ea3n 831 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n:<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a TCVM ph\u00e1t sinh trong n\u0103m l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh sau thu\u1ebf c\u1ee7a doanh nghi\u1ec7p trong n\u0103m t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

b. Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh l\u00e0 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u00ednh tr\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf trong n\u0103m v\u00e0 thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung:<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

– Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u00e1t sinh trong n\u0103m;<\/span><\/p>\n

– Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc ph\u1ea3i n\u1ed9p b\u1ed5 sung do ph\u00e1t hi\u1ec7n sai s\u00f3t kh\u00f4ng tr\u1ecdng y\u1ebfu c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi t\u0103ng chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa ph\u00e1t sinh b\u00ean C\u00f3 l\u1edbn h\u01a1n ph\u00e1t sinh b\u00ean N\u1ee3 c\u1ee7a T\u00e0i kho\u1ea3n 831 trong n\u0103m v\u00e0o T\u00e0i kho\u1ea3n 001 – \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

– S\u1ed1 thu\u1ebf TNDN th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf TNDN hi\u1ec7n h\u00e0nh t\u1ea1m ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb v\u00e0o chi ph\u00ed thu\u1ebf TNDN hi\u1ec7n h\u00e0nh \u0111\u00e3 ghi nh\u1eadn trong n\u0103m;<\/span><\/p>\n

– S\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c ghi gi\u1ea3m do ph\u00e1t hi\u1ec7n sai s\u00f3t kh\u00f4ng tr\u1ecdng y\u1ebfu c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed thu\u1ebf TNDN hi\u1ec7n h\u00e0nh trong n\u0103m hi\u1ec7n t\u1ea1i;<\/span><\/p>\n

–\u00a0<\/span>K\u1ebft chuy\u1ec3n s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa ph\u00e1t sinh b\u00ean N\u1ee3 l\u1edbn h\u01a1n ph\u00e1t sinh b\u00ean C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 831 trong n\u0103m v\u00e0o T\u00e0i kho\u1ea3n 001 – \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 831 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

\u0110i\u1ec1u 57. T\u00e0i kho\u1ea3n 841 – Chi ho\u1ea1t \u0111\u1ed9ng kh\u00e1c<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n:<\/span><\/p>\n

T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u1ee7a TCVM, nh\u01b0: Chi v\u1ec1 nghi\u1ec7p v\u1ee5 mua b\u00e1n n\u1ee3, l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i, chi ho\u1ea1t \u0111\u1ed9ng kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung:<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

C\u00e1c chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kh\u00e1c ph\u00e1t sinh trong k\u1ef3.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

– C\u00e1c kho\u1ea3n ghi gi\u1ea3m chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kh\u00e1c;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kh\u00e1c v\u00e0o b\u00ean N\u1ee3 TK 001 – \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 841 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

\u0110i\u1ec1u 58. T\u00e0i kho\u1ea3n 851 – Chi ph\u00ed qu\u1ea3n l\u00fd<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n:<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd chung c\u1ee7a TCVM, nh\u01b0:<\/span><\/p>\n

– Chi cho c\u00e1n b\u1ed9, nh\u00e2n vi\u00ean theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t l\u01b0\u01a1ng); Chi c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p theo l\u01b0\u01a1ng (BHXH, BHYT, KPC\u0110, BHTN); Chi tr\u1ea3 tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 lao \u0111\u1ed9ng; Chi mua b\u1ea3o hi\u1ec3m tai n\u1ea1n con ng\u01b0\u1eddi; Chi b\u1ea3o h\u1ed9 lao \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ea7n trang b\u1ecb b\u1ea3o h\u1ed9 lao \u0111\u1ed9ng trong khi l\u00e0m vi\u1ec7c; Chi trang ph\u1ee5c giao d\u1ecbch cho c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean l\u00e0m vi\u1ec7c; Chi \u0103n ca; Chi y t\u1ebf; C\u00e1c\u00a0<\/span>kho\u1ea3n\u00a0chi kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

– Chi cho ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd, c\u00f4ng v\u1ee5, nh\u01b0: Chi v\u1eadt li\u1ec7u, gi\u1ea5y t\u1edd in; Chi c\u00f4ng t\u00e1c ph\u00ed; Chi hu\u1ea5n luy\u1ec7n, \u0111\u00e0o t\u1ea1o t\u0103ng c\u01b0\u1eddng n\u0103ng l\u1ef1c cho c\u00e1n b\u1ed9, nh\u00e2n vi\u00ean bao g\u1ed3m c\u1ea3 chi \u0111\u00e0o t\u1ea1o c\u1ed9ng t\u00e1c vi\u00ean v\u00e0 kh\u00e1ch h\u00e0ng thu\u1ed9c ph\u1ea1m vi ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh vi m\u00f4; Chi nghi\u00ean c\u1ee9u v\u00e0 \u1ee9ng d\u1ee5ng khoa h\u1ecdc c\u00f4ng ngh\u1ec7; Chi th\u01b0\u1edfng s\u00e1ng ki\u1ebfn c\u1ea3i ti\u1ebfn, t\u0103ng n\u0103ng su\u1ea5t lao \u0111\u1ed9ng, th\u01b0\u1edfng ti\u1ebft ki\u1ec7m chi ph\u00ed; Chi b\u01b0u ph\u00ed v\u00e0 \u0111i\u1ec7n tho\u1ea1i; Chi xu\u1ea5t b\u1ea3n t\u00e0i li\u1ec7u, c\u00f4ng t\u00e1c tuy\u00ean truy\u1ec1n, qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, khuy\u1ebfn m\u1ea1i; Chi mua t\u00e0i li\u1ec7u, s\u00e1ch b\u00e1o; Chi tr\u1ea3 ti\u1ec1n \u0111i\u1ec7n, ti\u1ec1n n\u01b0\u1edbc, v\u1ec7 sinh v\u0103n ph\u00f2ng; Chi h\u1ed9i ngh\u1ecb, l\u1ec5 t\u00e2n, kh\u00e1nh ti\u1ebft, giao d\u1ecbch \u0111\u1ed1i ngo\u1ea1i; Chi thu\u00ea t\u01b0 v\u1ea5n, chi thu\u00ea chuy\u00ean gia trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc; Chi ki\u1ec3m to\u00e1n; Chi ph\u00f2ng ch\u00e1y ch\u1eefa ch\u00e1y; Chi cho c\u00f4ng t\u00e1c b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng; Chi kh\u00e1c.<\/span><\/p>\n

– Chi cho t\u00e0i s\u1ea3n, nh\u01b0: Chi kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh; Chi thu\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh; Chi b\u1ea3o d\u01b0\u1ee1ng, s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh; Chi mua s\u1eafm, s\u1eeda ch\u1eefa c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5; Chi b\u1ea3o hi\u1ec3m t\u00e0i s\u1ea3n; Chi kh\u00e1c v\u1ec1 t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

b. TCVM m\u1edf chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n c\u1ea5p 2 theo t\u1eebng n\u1ed9i dung chi ph\u00ed t\u00f9y theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a TCVM. Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n chi ph\u00ed qu\u1ea3n l\u00fd v\u00e0o b\u00ean N\u1ee3 T\u00e0i kho\u1ea3n 001 – \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d<\/span>.<\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung:<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

C\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd ph\u00e1t sinh trong k\u1ef3.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

– C\u00e1c kho\u1ea3n ghi gi\u1ea3m chi ph\u00ed qu\u1ea3n l\u00fd;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n chi ph\u00ed qu\u1ea3n l\u00fd v\u00e0o b\u00ean N\u1ee3 TK 001 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 851 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

\u0110i\u1ec1u 59. T\u00e0i kho\u1ea3n 881 – Chi ph\u00ed d\u1ef1 ph\u00f2ng<\/span><\/b><\/p>\n

1.Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n:<\/span><\/p>\n

– T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng c\u1ee7a TCVM, bao g\u1ed3m: d\u1ef1 ph\u00f2ng r\u1ee7i ro cho vay; d\u1ef1 ph\u00f2ng r\u1ee7i ro ph\u1ea3i thu, d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

+ D\u1ef1 ph\u00f2ng r\u1ee7i ro cho vay: ph\u1ea3n \u00e1nh vi\u1ec7c TCVM l\u1eadp d\u1ef1 ph\u00f2ng v\u00e0 x\u1eed l\u00fd c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng r\u1ee7i ro theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n cho kh\u00e1ch h\u00e0ng TCVM vay.<\/span><\/p>\n

+ D\u1ef1 ph\u00f2ng r\u1ee7i ro ph\u1ea3i thu b\u00ean ngo\u00e0i: ph\u1ea3n \u00e1nh vi\u1ec7c l\u1eadp d\u1ef1 ph\u00f2ng v\u00e0 x\u1eed l\u00fd c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng cho c\u00e1c kho\u1ea3n ph\u1ea3i thu b\u00ean ngo\u00e0i c\u1ee7a TCVM.<\/span><\/p>\n

+ D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3: ph\u1ea3n \u00e1nh vi\u1ec7c l\u1eadp d\u1ef1 ph\u00f2ng v\u00e0 x\u1eed l\u00fd c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng cho c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 c\u1ee7a TCVM.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung:<\/span><\/p>\n

B\u00ean N\u1ee3:\u00a0<\/span>C\u00e1c chi ph\u00ed d\u1ef1 ph\u00f2ng ph\u00e1t sinh trong k\u1ef3.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

– C\u00e1c kho\u1ea3n ghi gi\u1ea3m chi ph\u00ed d\u1ef1 ph\u00f2ng;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n chi ph\u00ed d\u1ef1 ph\u00f2ng v\u00e0o b\u00ean N\u1ee3 TK 001 – \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 881 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

\u0110i\u1ec1u 60. T\u00e0i kho\u1ea3n 891 \u2013 Chi ph\u00ed kh\u00e1c<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n:<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c c\u1ee7a TCVM tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng, chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5, chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c, chi ph\u00ed d\u1ef1 ph\u00f2ng, nh\u01b0:<\/span><\/p>\n

– Chi ph\u00ed thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110;<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n sau khi \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng ti\u1ec1n b\u1ed3i th\u01b0\u1eddng c\u1ee7a c\u00e1 nh<\/span>\u00e2n, t\u1eadp th\u1ec3, c\u1ee7a t\u1ed5 ch\u1ee9c b\u1ea3o hi\u1ec3m (n\u1ebfu c\u00f3 – trong tr\u01b0\u1eddng h\u1ee3p t\u1eadp th\u1ec3, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan l\u00e0m m\u1ea5t m\u00e1t, h\u01b0 h\u1ecfng t\u00e0i s\u1ea3n ho\u1eb7c t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c mua b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

– Chi \u0111\u00f3ng ph\u00ed hi\u1ec7p h\u1ed9i ng\u00e0nh ngh\u1ec1 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt;<\/span><\/p>\n

– Chi cho c\u00f4ng t\u00e1c \u0111\u1ea3ng, \u0111o\u00e0n th\u1ec3 t\u1ea1i TCVM;<\/span><\/p>\n

– Chi cho vi\u1ec7c thu h\u1ed3i c\u00e1c kho\u1ea3n n\u1ee3 \u0111\u00e3 x\u00f3a, chi ph\u00ed thu h\u1ed3i n\u1ee3 x\u1ea5u;<\/span><\/p>\n

– Chi x\u1eed l\u00fd kho\u1ea3n t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n c\u00f2n l\u1ea1i;<\/span><\/p>\n

– Chi c\u00e1c kho\u1ea3n \u0111\u00e3 h\u1ea1ch to\u00e1n doanh thu nh\u01b0ng th\u1ef1c t\u1ebf kh\u00f4ng thu \u0111\u01b0\u1ee3c;<\/span><\/p>\n

– Chi c\u00f4ng t\u00e1c x\u00e3 h\u1ed9i theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt;<\/span><\/p>\n

– Chi n\u1ed9p ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/span><\/p>\n

– Chi kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a TCVM.<\/span><\/p>\n

b. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 khi t\u00ednh thu\u1ebf TNDN theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf nh\u01b0ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u00e3 h\u1ea1ch to\u00e1n \u0111\u00fang theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed k\u1ebf to\u00e1n m\u00e0 ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh trong quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ec3 l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung:<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c ph\u00e1t sinh trong k\u1ef3.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

– C\u00e1c kho\u1ea3n ghi gi\u1ea3m chi ph\u00ed ph\u00ed kh\u00e1c;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n chi ph\u00ed kh\u00e1c v\u00e0o b\u00ean N\u1ee3 TK 001 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 891 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

\u0110i\u1ec1u 61. T\u00e0i kho\u1ea3n 001 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh v\u00e0 ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u1ee7a TCVM trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n. K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a TCVM bao g\u1ed3m: k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c v\u00e0 k\u1ebft qu\u1ea3 kh\u00e1c<\/span>.<\/p>\n

– K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng v\u1edbi chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng, chi ph\u00ed d\u1ef1 ph\u00f2ng r\u1ee7i ro cho vay v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd;<\/span><\/p>\n

– K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 v\u00e0 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5;<\/span><\/p>\n

– K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c v\u00e0 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kh\u00e1c;<\/span><\/p>\n

– K\u1ebft qu\u1ea3 kh\u00e1c l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c v\u00e0 chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/span><\/p>\n

b. T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n. K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft theo t\u1eebng lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n

c. C\u00e1c kho\u1ea3n doanh thu v\u00e0 thu nh\u1eadp \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y l\u00e0 s\u1ed1 thu nh\u1eadp thu\u1ea7n.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung:<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n chi ho\u1ea1t \u0111\u1ed9ng kh\u00e1c;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n chi ph\u00ed qu\u1ea3n l\u00fd;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n chi ph\u00ed d\u1ef1 ph\u00f2ng;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n chi ph\u00ed kh\u00e1c;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n l\u00e3i.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c<\/span>;<\/p>\n

– K\u1ebft chuy\u1ec3n doanh thu kh\u00e1c v\u00e0 c\u00e1c kho\u1ea3n ghi gi\u1ea3m chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span>;<\/p>\n

– K\u1ebft chuy\u1ec3n l\u1ed7.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 001 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

\u0110i\u1ec1u 62. T\u00e0i kho\u1ea3n 901 – Ti\u1ec1n kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb l\u01b0u h\u00e0nh<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 theo d\u00f5i c\u00e1c kho\u1ea3n ti\u1ec1n nghi gi\u1ea3, ti\u1ec1n gi\u1ea3, ti\u1ec1n b\u1ecb ph\u00e1 ho\u1ea1i \u0111ang ch\u1edd x\u1eed l\u00fd.<\/span><\/p>\n

b. TCVM c\u00f3 tr\u00e1ch nhi\u1ec7m m\u1edf t\u00e0i kho\u1ea3n theo d\u00f5i chi ti\u1ebft cho t\u1eebng kho\u1ea3n ti\u1ec1n.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3: Gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n ti\u1ec1n nh\u1eadn v\u00e0o \u0111\u1ec3 ch\u1edd x\u1eed l\u00fd.<\/span><\/p>\n

B\u00ean C\u00f3: Gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c x\u1eed l\u00fd.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3: Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n ti\u1ec1n m\u1eabu, ti\u1ec1n l\u01b0u ni\u1ec7m, ti\u1ec1n nghi gi\u1ea3, ti\u1ec1n gi\u1ea3, ti\u1ec1n b\u1ecb ph\u00e1 ho\u1ea1i \u0111ang ch\u1edd x\u1eed l\u00fd TCVM \u0111ang b\u1ea3o qu\u1ea3n.<\/span><\/p>\n

\u0110i\u1ec1u 63. T\u00e0i kho\u1ea3n 911 – C\u00e1c c\u00f4ng n\u1ee3 b\u1eb1ng ngo\u1ea1i t\u1ec7<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. \u0110\u1ed1i v\u1edbi s\u1ed1 nguy\u00ean t\u1ec7 h\u1ea1ch to\u00e1n ngo\u1ea1i b\u1ea3ng tr\u00ean t\u00e0i kho\u1ea3n n\u00e0y, gi\u00e1 tr\u1ecb quy \u01b0\u1edbc m\u1ed7i \u0111\u01a1n v\u1ecb nguy\u00ean t\u1ec7 l\u00e0 1 \u0111\u1ed3ng (m\u1ed9t \u0111\u1ed3ng), bao g\u1ed3m c\u00e1c lo\u1ea1i: Vay ng\u1eafn h\u1ea1n g\u1ed1c ngo\u1ea1i t\u1ec7; Vay d\u00e0i h\u1ea1n g\u1ed1c ngo\u1ea1i t\u1ec7; V\u1ed1n \u1ee7y th\u00e1c nh\u1eadn \u0111\u01b0\u1ee3c g\u1ed1c ngo\u1ea1i t\u1ec7; V\u1ed1n t\u00e0i tr\u1ee3 nh\u1eadn \u0111\u01b0\u1ee3c g\u1ed1c ngo\u1ea1i t\u1ec7; L\u00e3i ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7; Ngu\u1ed3n kinh ph\u00ed d\u1ef1 \u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/span><\/p>\n

b. TCVM c\u00f3 tr\u00e1ch nhi\u1ec7m m\u1edf t\u00e0i kho\u1ea3n chi ti\u1ebft theo d\u00f5i t\u1eebng lo\u1ea1i nguy\u00ean t\u1ec7.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3: Gi\u00e1 tr\u1ecb nh\u1eadn \u0111\u01b0\u1ee3c ho\u1eb7c ph\u1ea3i tr\u1ea3, nguy\u00ean g\u1ed1c ngo\u1ea1i t\u1ec7<\/span>.<\/p>\n

B\u00ean C\u00f3: Gi\u00e1 tr\u1ecb \u0111\u00e3 ho\u00e0n tr\u1ea3, nguy\u00ean g\u1ed1c ngo\u1ea1i t\u1ec7.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3: Ph\u1ea3n \u00e1nh s\u1ed1 ngo\u1ea1i t\u1ec7 nh\u1eadn \u0111\u01b0\u1ee3c ho\u1eb7c c\u00f2n ph\u1ea3i tr\u1ea3, nguy\u00ean g\u1ed1c ngo\u1ea1i t\u1ec7.<\/span><\/p>\n

\u0110i\u1ec1u 64. T\u00e0i kho\u1ea3n 912 – C\u00e1c t\u00e0i s\u1ea3n b\u1eb1ng ngo\u1ea1i t\u1ec7<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. \u0110\u1ed1i v\u1edbi s\u1ed1 nguy\u00ean t\u1ec7 h\u1ea1ch to\u00e1n ngo\u00e0i b\u1ea3ng tr\u00ean t\u00e0i kho\u1ea3n n\u00e0y, gi\u00e1 tr\u1ecb quy \u01b0\u1edbc m\u1ed7i \u0111\u01a1n v\u1ecb nguy\u00ean t\u1ec7 l\u00e0 1 \u0111\u1ed3ng (m\u1ed9t \u0111\u1ed3ng), bao g\u1ed3m c\u00e1c lo\u1ea1i: Ti\u1ec1n m\u1eb7t b\u1eb1ng ngo\u1ea1i t\u1ec7; Ti\u1ec1n g\u1eedi t\u1ea1i c\u00e1c TCTD b\u1eb1ng ngo\u1ea1i t\u1ec7; L\u00e3i ph\u1ea3i thu b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/span><\/p>\n

b. TCVM c\u00f3 tr\u00e1ch nhi\u1ec7m m\u1edf t\u00e0i kho\u1ea3n chi ti\u1ebft theo d\u00f5i theo t\u1eebng lo\u1ea1i nguy\u00ean t\u1ec7.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3: Gi\u00e1 tr\u1ecb kho\u1ea3n t\u1ed3n qu\u1ef9, thu v\u00e0 ti\u1ec1n g\u1eedi t\u1ea1i c\u00e1c TCTD, nguy\u00ean g\u1ed1c ngo\u1ea1i t\u1ec7.<\/span><\/p>\n

B\u00ean C\u00f3: Gi\u00e1 tr\u1ecb \u0111\u00e3 chi ho\u1eb7c r\u00fat ra t\u1eeb c\u00e1c TCTD, nguy\u00ean g\u1ed1c ngo\u1ea1i t\u1ec7.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3: Ph\u1ea3n \u00e1nh s\u1ed1 ngo\u1ea1i t\u1ec7 t\u1ed3n qu\u1ef9 ho\u1eb7c \u0111ang g\u1eedi t\u1ea1i c\u00e1c TCTD, nguy\u00ean g\u1ed1c ngo\u1ea1i t\u1ec7.<\/span><\/p>\n

\u0110i\u1ec1u 65. T\u00e0i kho\u1ea3n 941 – L\u00e3i cho vay v\u00e0 ph\u00ed ph\u1ea3i thu ch\u01b0a thu \u0111\u01b0\u1ee3c<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n l\u00e3i cho vay b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam \u0111\u00e3 qu\u00e1 h\u1ea1n m\u00e0 TCVM ch\u01b0a thu \u0111\u01b0\u1ee3c, bao g\u1ed3m c\u00e1c kho\u1ea3n l\u00e3i: L\u00e3i cho vay ch\u01b0a thu \u0111\u01b0\u1ee3c t\u1eeb kh\u00e1ch h\u00e0ng TCVM ; L\u00e3i cho vay ch\u01b0a thu \u0111\u01b0\u1ee3c t\u1eeb kh\u00e1ch h\u00e0ng kh\u00e1c; L\u00e3i cho vay ch\u01b0a thu \u0111\u01b0\u1ee3c t\u1eeb vay t\u00e0i tr\u1ee3, \u1ee7y th\u00e1c; Ph\u00ed ph\u1ea3i thu ch\u01b0a thu \u0111\u01b0\u1ee3c.<\/span><\/p>\n

b. TCVM c\u00f3 tr\u00e1ch nhi\u1ec7m m\u1edf t\u00e0i kho\u1ea3n chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1ch h\u00e0ng vay ch\u01b0a tr\u1ea3 l\u00e3i cho TCVM.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3: S\u1ed1 ti\u1ec1n l\u00e3i ch\u01b0a thu \u0111\u01b0\u1ee3c.<\/span><\/p>\n

B\u00ean C\u00f3: S\u1ed1 ti\u1ec1n l\u00e3i \u0111\u00e3 thu \u0111\u01b0\u1ee3c.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3: Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n l\u00e3i cho vay b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam TCVM c\u00f2n ph\u1ea3i thu.<\/span><\/p>\n

\u0110i\u1ec1u 66. T\u00e0i kho\u1ea3n 971 – N\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u1eed l\u00fd<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n:<\/span><\/p>\n

– N\u1ee3 b\u1ecb t\u1ed5n th\u1ea5t \u0111ang trong th\u1eddi gian theo d\u00f5i: N\u1ee3 b\u1ecb t\u1ed5n th\u1ea5t (bao g\u1ed3m c\u1ea3 n\u1ee3 g\u1ed1c; n\u1ee3 l\u00e3i) \u0111\u00e3 d\u00f9ng d\u1ef1 ph\u00f2ng r\u1ee7i ro \u0111\u1ec3 b\u00f9 \u0111\u1eafp, \u0111ang trong th\u1eddi gian theo d\u00f5i \u0111\u1ec3 c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c thu h\u1ed3i d\u1ea7n. Th\u1eddi gian theo d\u00f5i tr\u00ean t\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3i theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, h\u1ebft th\u1eddi gian quy \u0111\u1ecbnh m\u00e0 kh\u00f4ng thu \u0111\u01b0\u1ee3c th\u00ec \u0111\u01b0\u1ee3c hu\u1ef7 b\u1ecf kho\u1ea3n n\u1ee3 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh;<\/span><\/p>\n

– N\u1ee3 t\u1ed5n th\u1ea5t trong ho\u1ea1t \u0111\u1ed9ng thanh to\u00e1n: T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 theo d\u00f5i c\u00e1c kho\u1ea3n n\u1ee3 t\u1ed5n th\u1ea5t trong ho\u1ea1t \u0111\u1ed9ng thanh to\u00e1n c\u1ee7a TCVM \u0111\u00e3 d\u00f9ng d\u1ef1 ph\u00f2ng r\u1ee7i ro \u0111\u1ec3 b\u00f9 \u0111\u1eafp, \u0111ang trong th\u1eddi gian theo d\u00f5i \u0111\u1ec3 t\u1eadn thu n\u1ee3. Th\u1eddi gian theo d\u00f5i tr\u00ean t\u00e0i kho\u1ea3n n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, h\u1ebft th\u1eddi gian theo d\u00f5i m\u00e0 v\u1eabn c\u00f2n s\u1ed1 d\u01b0 th\u00ec \u0111\u01b0\u1ee3c h\u1ee7y b\u1ecf kho\u1ea3n n\u1ee3.<\/span><\/p>\n

b. TCVM c\u00f3 tr\u00e1ch nhi\u1ec7m m\u1edf t\u00e0i kho\u1ea3n chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1ch h\u00e0ng v\u00e0 t\u1eebng kho\u1ea3n n\u1ee3. \u0110\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n xo\u00e1 n\u1ee3 theo L\u1ec7nh c\u1ee7a Ch\u00ednh ph\u1ee7 th\u00ec kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

S\u1ed1 ti\u1ec1n n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp nh\u01b0ng \u0111\u01b0a ra theo d\u00f5i ngo\u00e0i b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n thu h\u1ed3i \u0111\u01b0\u1ee3c c\u1ee7a kh\u00e1ch h\u00e0ng;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n n\u1ee3 b\u1ecb t\u1ed5n th\u1ea5t \u0111\u00e3 h\u1ebft th\u1eddi h\u1ea1n theo d\u00f5i.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3: Ph\u1ea3n \u00e1nh s\u1ed1 n\u1ee3 b\u1ecb t\u1ed5n th\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp nh\u01b0ng v\u1eabn ph\u1ea3i ti\u1ebfp t\u1ee5c theo d\u00f5i \u0111\u1ec3 thu h\u1ed3i t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

\u0110i\u1ec1u 67. T\u00e0i kho\u1ea3n 983 – Nghi\u1ec7p v\u1ee5 u\u1ef7 th\u00e1c v\u00e0 \u0111\u1ea1i l\u00fd<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n<\/span><\/p>\n

– Cho vay theo h\u1ee3p \u0111\u1ed3ng nh\u1eadn \u1ee7y th\u00e1c: T\u00e0i kho\u1ea3n n\u00e0y m\u1edf t\u1ea1i TCVM nh\u1eadn u\u1ef7 th\u00e1c cho vay v\u1ed1n, d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh cho vay, thu n\u1ee3 kh\u00e1ch h\u00e0ng bao g\u1ed3m c\u00e1c kho\u1ea3n N\u1ee3 trong h\u1ea1n v\u00e0 N\u1ee3 qu\u00e1 h\u1ea1n b\u1eb1ng v\u1ed1n nh\u1eadn u\u1ef7 th\u00e1c (b\u00ean nh\u1eadn u\u1ef7 th\u00e1c kh\u00f4ng ph\u1ea3i ch\u1ecbu r\u1ee7i ro cho vay).<\/span><\/p>\n

TCVM nh\u1eadn u\u1ef7 th\u00e1c cho vay v\u1ed1n c\u0103n c\u1ee9 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n cho vay b\u1eb1ng ngu\u1ed3n v\u1ed1n nh\u1eadn u\u1ef7 th\u00e1c (b\u00ean nh\u1eadn u\u1ef7 th\u00e1c kh\u00f4ng ph\u1ea3i ch\u1ecbu r\u1ee7i ro cho vay) theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 ph\u00e2n lo\u1ea1i n\u1ee3 c\u1ee7a NHNN, \u0111\u1ed3ng th\u1eddi th\u00f4ng b\u00e1o ngay cho b\u00ean u\u1ef7 th\u00e1c (B\u00ean th\u1ee9 ba) t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u1ec3 b\u00ean u\u1ef7 th\u00e1c ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e2n lo\u1ea1i n\u1ee3 v\u00e0 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng r\u1ee7i ro theo quy \u0111\u1ecbnh c\u1ee7a NHNN. TCVM m\u1edf t\u00e0i kho\u1ea3n chi ti\u1ebft theo d\u00f5i theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1ch h\u00e0ng vay.<\/span><\/p>\n

– C\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u1ea1i l\u00fd kh\u00e1c: T\u00e0i kho\u1ea3n n\u00e0y m\u1edf t\u1ea1i TCVM nh\u1eadn u\u1ef7 th\u00e1c, l\u00e0m \u0111\u1ea1i l\u00fd, d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n c\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u1ea1i l\u00fd kh\u00e1c.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3: S\u1ed1 ti\u1ec1n cho vay b\u1eb1ng v\u1ed1n nh\u1eadn u\u1ef7 th\u00e1c.<\/span><\/p>\n

B\u00ean C\u00f3: S\u1ed1 ti\u1ec1n kh\u00e1ch h\u00e0ng tr\u1ea3 n\u1ee3.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3: Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n \u0111ang cho kh\u00e1ch h\u00e0ng vay.<\/span><\/p>\n

\u0110i\u1ec1u 68. T\u00e0i kho\u1ea3n 991 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 cho c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c TSC\u0110 ph\u1ee5c v\u1ee5 cho c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh d\u1ef1 \u00e1n do TCVM th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

Gi\u00e1 tr\u1ecb TSC\u0110 mua v\u00e0o ho\u1eb7c nh\u1eadn \u0111\u01b0\u1ee3c thu\u1ed9c ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

Gi\u00e1 tr\u1ecb TSC\u0110 thanh l\u00fd ho\u1eb7c chuy\u1ec3n giao cho c\u00e1c chi nh\u00e1nh thu\u1ed9c TCVM .<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/span><\/p>\n

Ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb TSC\u0110 ph\u1ee5c v\u1ee5 cho c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n.<\/span><\/p>\n

\u0110i\u1ec1u 69. T\u00e0i kho\u1ea3n 992 – T\u00e0i s\u1ea3n kh\u00e1c gi\u1eef h\u1ed9<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c giao cho TCVM gi\u1eef h\u1ed9 theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh. Gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n gi\u1eef h\u1ed9 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n theo gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a hi\u1ec7n v\u1eadt, n\u1ebfu ch\u01b0a c\u00f3 gi\u00e1 th\u00ec t\u1ea1m x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ec3 h\u1ea1ch to\u00e1n.<\/span><\/p>\n

b. TCVM m\u1edf t\u00e0i kho\u1ea3n chi ti\u1ebft theo t\u1eebng \u0111\u01a1n v\u1ecb c\u00f3 t\u00e0i s\u1ea3n nh\u1edd gi\u1eef h\u1ed9. Ngo\u00e0i s\u1ed5 t\u00e0i kho\u1ea3n chi ti\u1ebft, TCVM l\u01b0u bi\u00ean b\u1ea3n giao nh\u1eadn t\u00e0i s\u1ea3n gi\u1eef h\u1ed9 \u0111\u1ec3 theo d\u00f5i hi\u1ec7n v\u1eadt.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3: Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n nh\u1eadn gi\u1eef h\u1ed9.<\/span><\/p>\n

B\u00ean C\u00f3: Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi g\u1eedi.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3: Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n TCVM \u0111ang gi\u1eef h\u1ed9 kh\u00e1ch h\u00e0ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

\u0110i\u1ec1u 70. T\u00e0i kho\u1ea3n 993 – T\u00e0i s\u1ea3n thu\u00ea ngo\u00e0i<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c t\u00e0i s\u1ea3n TCVM thu\u00ea ngo\u00e0i \u0111\u1ec3 s\u1eed d\u1ee5ng;<\/span><\/p>\n

b. Ngo\u00e0i s\u1ed5 t\u00e0i kho\u1ea3n chi ti\u1ebft, TCVM m\u1edf s\u1ed5 theo d\u00f5i chi ti\u1ebft t\u00e0i s\u1ea3n c\u1ee7a t\u1eebng ng\u01b0\u1eddi s\u1edf h\u1eefu.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thu\u00ea ngo\u00e0i.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n tr\u1ea3 l\u1ea1i ng\u01b0\u1eddi s\u1edf h\u1eefu.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/span><\/p>\n

Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thu\u00ea ngo\u00e0i TCVM \u0111ang b\u1ea3o qu\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

\u0110i\u1ec1u 71. T\u00e0i kho\u1ea3n 994 – T\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p, c\u1ea7m c\u1ed1 c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u01b0a \u0111i th\u1ebf ch\u1ea5p, c\u1ea7m c\u1ed1<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p, c\u1ea7m c\u1ed1 c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vay v\u1ed1n TCVM theo quy \u0111\u1ecbnh cho vay c\u1ee7a NHNN.<\/span><\/p>\n

b. Ngo\u00e0i s\u1ed5 t\u00e0i kho\u1ea3n chi ti\u1ebft, TCVM m\u1edf s\u1ed5 theo d\u00f5i chi ti\u1ebft t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p, c\u1ea7m c\u1ed1 c\u1ee7a t\u1eebng t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vay v\u1ed1n.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/p>\n

Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p, c\u1ea7m c\u1ed1 giao cho TCVM qu\u1ea3n l\u00fd \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m n\u1ee3 vay.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p, c\u1ea7m c\u1ed1 tr\u1ea3 l\u1ea1i cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vay khi tr\u1ea3 \u0111\u01b0\u1ee3c n\u1ee3;<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p, c\u1ea7m c\u1ed1 \u0111\u01b0\u1ee3c \u0111em ph\u00e1t m\u1ea1i \u0111\u1ec3 tr\u1ea3 n\u1ee3 vay TCVM.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/span><\/p>\n

Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p, c\u1ea7m c\u1ed1 TCVM \u0111ang qu\u1ea3n l\u00fd t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

\u0110i\u1ec1u 72. T\u00e0i kho\u1ea3n 995 – T\u00e0i s\u1ea3n g\u00e1n, xi\u1ebft n\u1ee3 ch\u1edd x\u1eed l\u00fd<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c t\u00e0i s\u1ea3n g\u00e1n, xi\u1ebft n\u1ee3 c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vay v\u1ed1n TCVM \u0111\u1ec3 ch\u1edd x\u1eed l\u00fd do thi\u1ebfu b\u1ea3o \u0111\u1ea3m n\u1ee3 vay.<\/span><\/p>\n

b. Ngo\u00e0i s\u1ed5 t\u00e0i kho\u1ea3n chi ti\u1ebft, TCVM m\u1edf s\u1ed5 theo d\u00f5i chi ti\u1ebft t\u00e0i s\u1ea3n g\u00e1n, xi\u1ebft n\u1ee3 c\u1ee7a t\u1eebng T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vay.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3: Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n TCVM t\u1ea1m gi\u1eef ch\u1edd x\u1eed l\u00fd.<\/span><\/p>\n

B\u00ean C\u00f3: Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n TCVM t\u1ea1m gi\u1eef \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3: Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ee7a T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vay v\u1ed1n \u0111ang \u0111\u01b0\u1ee3c TCVM t\u1ea1m gi\u1eef ch\u1edd x\u1eed l\u00fd do thi\u1ebfu b\u1ea3o \u0111\u1ea3m n\u1ee3 vay TCVM t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

\u0110i\u1ec1u 73. T\u00e0i kho\u1ea3n 996 – C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 \u0111ang s\u1eed d\u1ee5ng<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c lo\u1ea1i c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 \u0111ang s\u1eed d\u1ee5ng t\u1ea1i \u0111\u01a1n v\u1ecb. Y\u00eau c\u1ea7u ph\u1ea3i \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd k\u1ec3 t\u1eeb khi xu\u1ea5t d\u00f9ng khi b\u00e1o h\u1ecfng. TCVM ph\u1ea3i c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 quy tr\u00ecnh qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 thanh l\u00fd c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 nh\u1eb1m \u0111\u1ea3m b\u1ea3o s\u1eed d\u1ee5ng hi\u1ec7u qu\u1ea3, an to\u00e0n s\u1eed d\u1ee5ng.<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb nh\u1ecf khi xu\u1ea5t d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u1ea3i ph\u00e2n b\u1ed5 m\u1ed9t l\u1ea7n 100% gi\u00e1 tr\u1ecb v\u00e0o chi ph\u00ed.<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn khi xu\u1ea5t d\u00f9ng m\u1ed9t l\u1ea7n v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n th\u00ec gi\u00e1 tr\u1ecb c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 xu\u1ea5t d\u00f9ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n \u201cChi ph\u00ed qu\u1ea3n l\u00fd\u201d v\u00e0 ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed cho c\u00e1c k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3: Gi\u00e1 tr\u1ecb c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 t\u0103ng do xu\u1ea5t ra \u0111\u1ec3 s\u1eed d\u1ee5ng;<\/span><\/p>\n

B\u00ean C\u00f3: Gi\u00e1 tr\u1ecb c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 gi\u1ea3m do b\u00e1o h\u1ecfng, m\u1ea5t v\u00e0 c\u00e1c nguy\u00ean nh\u00e2n kh\u00e1c.<\/span><\/p>\n

S\u1ed1 b\u00ean N\u1ee3: Gi\u00e1 tr\u1ecb d\u1ee5ng c\u1ee5 hi\u1ec7n \u0111ang s\u1eed d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

\u0110i\u1ec1u 74. T\u00e0i kho\u1ea3n 998 – T\u00e0i s\u1ea3n, gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 c\u1ee7a TCVM th\u1ebf ch\u1ea5p, c\u1ea7m c\u1ed1<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

a. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c t\u00e0i s\u1ea3n, gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 c\u1ee7a TCVM th\u1ebf ch\u1ea5p, c\u1ea7m c\u1ed1 \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m n\u1ee3 vay.<\/span><\/p>\n

b. TCVM m\u1edf t\u00e0i kho\u1ea3n chi ti\u1ebft theo t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p, c\u1ea7m c\u1ed1.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3: Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p TCTD th\u1ebf ch\u1ea5p, c\u1ea7m c\u1ed1 \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m n\u1ee3 vay.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p, c\u1ea7m c\u1ed1 \u0111\u01b0\u1ee3c tr\u1ea3 l\u1ea1i sau khi tr\u1ea3 \u0111\u01b0\u1ee3c n\u1ee3;<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p, c\u1ea7m c\u1ed1 \u0111\u01b0\u1ee3c x\u1eed l\u00fd.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3: Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n TCTD \u0111ang th\u1ebf ch\u1ea5p, c\u1ea7m c\u1ed1.<\/span><\/p>\n

\u0110i\u1ec1u 75. T\u00e0i kho\u1ea3n 999 – C\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 gi\u00e1 tr\u1ecb kh\u00e1c \u0111ang b\u1ea3o qu\u1ea3n<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/p>\n

T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 h\u1ea1ch to\u00e1n c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 gi\u00e1 tr\u1ecb m\u00e0 TCVM \u0111ang ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1ea3o qu\u1ea3n nh\u01b0 s\u1ed5 ti\u1ebft ki\u1ec7m c\u1ee7a kh\u00e1ch h\u00e0ng nh\u1edd TCVM gi\u1eef h\u1ed9. Gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n theo \u0111\u00fang s\u1ed1 ti\u1ec1n ghi tr\u00ean ch\u1ee9ng t\u1eeb.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><\/p>\n

B\u00ean N\u1ee3: Gi\u00e1 tr\u1ecb c\u00e1c ch\u1ee9ng t\u1eeb nh\u1eadn v\u00e0o \u0111\u1ec3 b\u1ea3o qu\u1ea3n.<\/span><\/p>\n

B\u00ean C\u00f3: Gi\u00e1 tr\u1ecb c\u00e1c ch\u1ee9ng t\u1eeb xu\u1ea5t ra.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3:\u00a0<\/b>Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c ch\u1ee9ng t\u1eeb TCVM \u0111ang b\u1ea3o qu\u1ea3n.<\/span><\/p>\n

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

B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH<\/span><\/b><\/p>\n

\u0110i\u1ec1u 76. Quy \u0111\u1ecbnh chung<\/span><\/b><\/p>\n

Ch\u01b0\u01a1ng n\u00e0y quy \u0111\u1ecbnh v\u1ec1 n\u1ed9i dung, ph\u01b0\u01a1ng ph\u00e1p l\u1eadp, tr\u00ecnh b\u00e0y v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a TCVM.<\/span><\/p>\n

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a TCVM (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh) l\u00e0 c\u00e1c b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c l\u1eadp theo c\u00e1c Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam v\u00e0 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh ch\u1ee7 y\u1ebfu c\u1ee7a TCVM. H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh bao g\u1ed3m: B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 v\u00e0 Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

C\u00e1c b\u00e1o c\u00e1o nghi\u1ec7p v\u1ee5, b\u00e1o c\u00e1o th\u1ed1ng k\u00ea v\u00e0 b\u00e1o c\u00e1o kh\u00e1c ph\u1ee5c v\u1ee5 cho qu\u1ea3n tr\u1ecb v\u00e0 \u0111i\u1ec1u h\u00e0nh c\u00e1c m\u1eb7t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a TCVM (k\u1ec3 c\u1ea3 b\u00e1o c\u00e1o k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb) kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ch\u01b0\u01a1ng n\u00e0y.<\/span><\/p>\n

1. M\u1ee5c \u0111\u00edch c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/p>\n

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u00f9ng \u0111\u1ec3 cung c\u1ea5p th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, t\u00ecnh h\u00ecnh kinh doanh v\u00e0 lu\u1ed3ng ti\u1ec1n c\u1ee7a m\u1ed9t TCVM, \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a l\u00e3nh \u0111\u1ea1o TCVM, c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u00e0 nhu c\u1ea7u h\u1eefu \u00edch c\u1ee7a nh\u1eefng ng\u01b0\u1eddi s\u1eed d\u1ee5ng trong vi\u1ec7c \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i cung c\u1ea5p nh\u1eefng th\u00f4ng tin c\u1ee7a m\u1ed9t TCVM v\u1ec1:<\/span><\/p>\n

a. T\u00e0i s\u1ea3n;<\/span><\/p>\n

b. N\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n

c. Doanh thu, chi ph\u00ed;<\/span><\/p>\n

d. L\u00e3i, l\u1ed7 v\u00e0 ph\u00e2n chia k\u1ebft qu\u1ea3 kinh doanh;<\/span><\/p>\n

\u0111. Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n

e. T\u00e0i s\u1ea3n kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n;<\/span><\/p>\n

g. C\u00e1c lu\u1ed3ng ti\u1ec1n c\u1ee7a TCVM.<\/span><\/p>\n

Ngo\u00e0i nh\u1eefng th\u00f4ng tin n\u00e0y, TCVM c\u00f2n ph\u1ea3i cung c\u1ea5p th\u00f4ng tin c\u00f3 li\u00ean quan kh\u00e1c trong b\u1ea3n \u201cThuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u201d nh\u1eb1m gi\u1ea3i tr\u00ecnh th\u00eam v\u1ec1 c\u00e1c ch\u1ec9 ti\u00eau \u0111\u00e3 ph\u1ea3n \u00e1nh tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u00e3 \u00e1p d\u1ee5ng \u0111\u1ec3 ghi nh\u1eadn c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh, l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 gi\u1ea3i tr\u00ecnh th\u00eam v\u1ec1 m\u1ee9c \u0111\u1ed9 c\u00e1c lo\u1ea1i r\u1ee7i ro t\u00e0i ch\u00ednh ch\u1ee7 y\u1ebfu.<\/span><\/p>\n

2. Tr\u00e1ch nhi\u1ec7m l\u1eadp, tr\u00ecnh b\u00e0y v\u00e0 k\u00fd b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/p>\n

TCVM ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9.<\/span><\/p>\n

3. Y\u00eau c\u1ea7u l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/p>\n

a. Vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c y\u00eau c\u1ea7u quy \u0111\u1ecbnh t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 21 – \u201cTr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u201d, g\u1ed3m:<\/span><\/p>\n

– Trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd;<\/p>\n

– L\u1ef1a ch\u1ecdn v\u00e0 \u00e1p d\u1ee5ng c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi qui \u0111\u1ecbnh c\u1ee7a t\u1eebng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n nh\u1eb1m \u0111\u1ea3m b\u1ea3o cung c\u1ea5p th\u00f4ng tin th\u00edch h\u1ee3p v\u1edbi nhu c\u1ea7u ra quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng v\u00e0 cung c\u1ea5p \u0111\u01b0\u1ee3c c\u00e1c th\u00f4ng tin \u0111\u00e1ng tin c\u1eady, khi:<\/p>\n

+ Tr\u00ecnh b\u00e0y trung th\u1ef1c, h\u1ee3p l\u00fd t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, t\u00ecnh h\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/p>\n

+ Ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n ph\u1ea3n \u00e1nh h\u00ecnh th\u1ee9c h\u1ee3p ph\u00e1p c\u1ee7a ch\u00fang;<\/p>\n

+ Tr\u00ecnh b\u00e0y kh\u00e1ch quan, kh\u00f4ng thi\u00ean v\u1ecb;<\/p>\n

+ Tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng;<\/p>\n

+ Tr\u00ecnh b\u00e0y \u0111\u1ea7y \u0111\u1ee7 tr\u00ean m\u1ecdi kh\u00eda c\u1ea1nh tr\u1ecdng y\u1ebfu.<\/p>\n

b. Vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u sau khi kho\u00e1 s\u1ed5 k\u1ebf to\u00e1n. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp \u0111\u00fang n\u1ed9i dung, ph\u01b0\u01a1ng ph\u00e1p v\u00e0 tr\u00ecnh b\u00e0y nh\u1ea5t qu\u00e1n gi\u1eefa c\u00e1c k\u1ef3 k\u1ebf to\u00e1n. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c ng\u01b0\u1eddi l\u1eadp, k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n k\u00fd, \u0111\u00f3ng d\u1ea5u c\u1ee7a \u0111\u01a1n v\u1ecb. Ng\u01b0\u1eddi k\u00fd b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 n\u1ed9i dung c\u1ee7a b\u00e1o c\u00e1o.<\/p>\n

4. Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/p>\n

a. Vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cTr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u201d v\u00e0 c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00e1c c\u00f3 li\u00ean quan. C\u00e1c th\u00f4ng tin tr\u1ecdng y\u1ebfu ph\u1ea3i \u0111\u01b0\u1ee3c gi\u1ea3i tr\u00ecnh \u0111\u1ec3 gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc hi\u1ec3u \u0111\u00fang th\u1ef1c tr\u1ea1ng t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n

b. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n h\u01a1n l\u00e0 h\u00ecnh th\u1ee9c ph\u00e1p l\u00fd c\u1ee7a c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n \u0111\u00f3 (t\u00f4n tr\u1ecdng b\u1ea3n ch\u1ea5t h\u01a1n h\u00ecnh th\u1ee9c).<\/p>\n

c. T\u00e0i s\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn cao h\u01a1n gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i; N\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn th\u1ea5p h\u01a1n ngh\u0129a v\u1ee5 ph\u1ea3i thanh to\u00e1n.<\/p>\n

d. C\u00e1c kho\u1ea3n m\u1ee5c doanh thu, chi ph\u00ed ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p v\u00e0 \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n m\u1ee5c doanh thu, thu nh\u1eadp, chi ph\u00ed v\u00e0 lu\u1ed3ng ti\u1ec1n c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o. C\u00e1c kho\u1ea3n doanh thu, thu nh\u1eadp, chi ph\u00ed c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc c\u00f3 sai s\u00f3t l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh v\u00e0 l\u01b0u chuy\u1ec3n ti\u1ec1n ph\u1ea3i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1, kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh v\u00e0o k\u1ef3 b\u00e1o c\u00e1o.<\/p>\n

\u0111. Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p gi\u1eefa TCVM v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n m\u1ee5c n\u1ed9i b\u1ed9 c\u1ee7a B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, c\u00e1c kho\u1ea3n doanh thu, chi ph\u00ed, l\u00e3i, l\u1ed7 \u0111\u01b0\u1ee3c coi l\u00e0 ch\u01b0a th\u1ef1c hi\u1ec7n ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb.<\/p>\n

5. K\u1ef3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/p>\n

5.1. K\u1ef3 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m<\/span><\/p>\n

C\u00e1c TCVM ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo k\u1ef3 k\u1ebf to\u00e1n n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n.<\/span><\/p>\n

5.2. K\u1ef3 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9<\/span><\/p>\n

K\u1ef3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 l\u00e0 m\u1ed7i qu\u00fd c\u1ee7a n\u0103m t\u00e0i ch\u00ednh (kh\u00f4ng bao g\u1ed3m qu\u00fd IV).<\/span><\/p>\n

5.3. K\u1ef3 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c<\/span><\/p>\n

a. C\u00e1c TCVM c\u00f3 th\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo k\u1ef3 k\u1ebf to\u00e1n kh\u00e1c theo y\u00eau c\u1ea7u c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c y\u00eau c\u1ea7u c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

b. C\u00e1c TCVM b\u1ecb chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ph\u00e1 s\u1ea3n ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i th\u1eddi \u0111i\u1ec3m chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ph\u00e1 s\u1ea3n.<\/span><\/p>\n

6. Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/p>\n

6.1. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m<\/span><\/p>\n

Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n k\u00e8m theo k\u1ebft qu\u1ea3 c\u1ee7a t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp (bao g\u1ed3m: B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n; th\u01b0 qu\u1ea3n l\u00fd v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan) ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.<\/span><\/p>\n

6.2. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9<\/span><\/p>\n

Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a qu\u00fd k\u1ebf ti\u1ebfp;<\/span><\/p>\n

N\u1ebfu ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 ng\u00e0y l\u1ec5, ng\u00e0y T\u1ebft ho\u1eb7c ng\u00e0y ngh\u1ec9 cu\u1ed1i tu\u1ea7n th\u00ec ng\u00e0y n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo ngay sau ng\u00e0y \u0111\u00f3.<\/span><\/p>\n

7. N\u01a1i nh\u1eadn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/p>\n

a. T\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4 Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0110i\u1ec1u l\u1ec7 g\u1eedi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ebfn Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc chi nh\u00e1nh t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng n\u01a1i t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4 \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam (C\u01a1 quan Thanh tra, gi\u00e1m s\u00e1t ng\u00e2n h\u00e0ng), B\u1ed9 T\u00e0i ch\u00ednh (V\u1ee5 T\u00e0i ch\u00ednh Ng\u00e2n h\u00e0ng), c\u01a1 quan thu\u1ebf v\u00e0 c\u01a1 quan th\u1ed1ng k\u00ea;<\/span><\/p>\n

b. C\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4 c\u00f2n l\u1ea1i g\u1eedi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ebfn Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc chi nh\u00e1nh t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng n\u01a1i t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4 \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam (C\u01a1 quan Thanh tra, gi\u00e1m s\u00e1t ng\u00e2n h\u00e0ng), c\u01a1 quan thu\u1ebf v\u00e0 c\u01a1 quan th\u1ed1ng k\u00ea.<\/span><\/p>\n

8. H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/p>\n

8.1. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m<\/span><\/p>\n

a. B\u00e1o c\u00e1o b\u1eaft bu\u1ed9c<\/span><\/p>\n\n\n\n\n\n
– B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/span><\/td>\nM\u1eabu s\u1ed1 B01-TCVM<\/span><\/td>\n<\/tr>\n
– B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/span><\/td>\nM\u1eabu s\u1ed1 B02-TCVM<\/span><\/td>\n<\/tr>\n
– B\u1ea3n Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/td>\nM\u1eabu s\u1ed1 B09-TCVM<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

b. B\u00e1o c\u00e1o kh\u00f4ng b\u1eaft bu\u1ed9c m\u00e0 khuy\u1ebfn kh\u00edch l\u1eadp<\/p>\n\n\n\n
– B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/span><\/td>\nM\u1eabu s\u1ed1 B03-TCVM<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

8.2. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9<\/p>\n

a. B\u00e1o c\u00e1o b\u1eaft bu\u1ed9c<\/p>\n\n\n\n\n\n
– B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9<\/span><\/td>\nM\u1eabu s\u1ed1 B01a-TCVM<\/span><\/td>\n<\/tr>\n
– B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng gi\u1eefa ni\u00ean \u0111\u1ed9<\/span><\/td>\nM\u1eabu s\u1ed1 B02a-TCVM<\/span><\/td>\n<\/tr>\n
– B\u1ea3n Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1ecdn l\u1ecdc<\/span><\/td>\nM\u1eabu s\u1ed1 B09a-TCVM<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

b. B\u00e1o c\u00e1o kh\u00f4ng b\u1eaft bu\u1ed9c m\u00e0 khuy\u1ebfn kh\u00edch l\u1eadp<\/p>\n\n\n\n
– B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 gi\u1eefa ni\u00ean \u0111\u1ed9<\/span><\/td>\nM\u1eabu s\u1ed1 B03a-TCVM<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110i\u1ec1u 77. H\u01b0\u1edbng d\u1eabn l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/span><\/b><\/p>\n

1. N\u1ed9i dung v\u00e0 k\u1ebft c\u1ea5u b\u00e1o c\u00e1o<\/span><\/p>\n

B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh t\u1ed5ng qu\u00e1t to\u00e0n b\u1ed9 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a TCVM t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh. S\u1ed1 li\u1ec7u tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh cho bi\u1ebft to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 c\u1ee7a TCVM theo c\u01a1 c\u1ea5u c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 c\u01a1 c\u1ea5u ngu\u1ed3n v\u1ed1n h\u00ecnh th\u00e0nh c\u00e1c t\u00e0i s\u1ea3n \u0111\u00f3. C\u0103n c\u1ee9 v\u00e0o B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 nh\u1eadn x\u00e9t, \u0111\u00e1nh gi\u00e1 kh\u00e1i qu\u00e1t t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a TCVM.<\/span><\/p>\n

2. C\u01a1 s\u1edf l\u1eadp B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/span><\/p>\n

– C\u0103n c\u1ee9 v\u00e0o s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p;<\/span><\/p>\n

– C\u0103n c\u1ee9 v\u00e0o s\u1ed5, th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft ho\u1eb7c B\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft;<\/span><\/p>\n

– C\u0103n c\u1ee9 v\u00e0o B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh n\u0103m tr\u01b0\u1edbc.S\u1ed1 li\u1ec7u ghi v\u00e0o c\u1ed9t 4 \u201cS\u1ed1 \u0111\u1ea7u n\u0103m\u201d c\u1ee7a b\u00e1o c\u00e1o k\u1ef3 n\u00e0y \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u ghi \u1edf c\u1ed9t 3 \u201cS\u1ed1 cu\u1ed1i n\u0103m\u201d c\u1ee7a t\u1eebng ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng c\u1ee7a b\u00e1o c\u00e1o n\u00e0y k\u1ef3 tr\u01b0\u1edbc.<\/span><\/p>\n

3.\u00a0<\/span>N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau trong B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a TCVM (M\u1eabu B01-TCVM)<\/span><\/p>\n

3.1. T\u00e0i s\u1ea3n (M\u00e3 s\u1ed1 100)<\/span><\/p>\n

L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ee7a TCVM t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, bao g\u1ed3m: ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi t\u1ea1i NHNN, ti\u1ec1n g\u1eedi t\u1ea1i c\u00e1c TCTD, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0, c\u00e1c kho\u1ea3n cho vay, c\u00e1c kho\u1ea3n ph\u1ea3i thu, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, chi d\u1ef1 \u00e1n, h\u00e0ng t\u1ed3n kho, XDCB d\u1edf dang, \u1ee7y th\u00e1c cho vay v\u00e0 c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c c\u1ee7a TCVM.<\/span><\/p>\n

M\u00e3 s\u1ed1 100 = M\u00e3 s\u1ed1 110+M\u00e3 s\u1ed1 120+M\u00e3 s\u1ed1 130+M\u00e3 s\u1ed1 140+M\u00e3 s\u1ed1 150 + M\u00e3 s\u1ed1 155+ M\u00e3 s\u1ed1 160+M\u00e3 s\u1ed1 170+M\u00e3 s\u1ed1 180+M\u00e3 s\u1ed1 190.<\/span><\/p>\n

– Ti\u1ec1n (M\u00e3 s\u1ed1 110)<\/span><\/p>\n

L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n hi\u1ec7n c\u00f3 c\u1ee7a TCVM t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o bao g\u1ed3m: Ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi t\u1ea1i NHNN, ti\u1ec1n g\u1eedi t\u1ea1i c\u00e1c TCTD.<\/span><\/p>\n

M\u00e3 s\u1ed1 110= M\u00e3 s\u1ed1 111+M\u00e3 s\u1ed1 112+M\u00e3 s\u1ed1 113.<\/span><\/p>\n

+ Ti\u1ec1n m\u1eb7t (M\u00e3 s\u1ed1 111)<\/span><\/p>\n

L\u00e0 ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n m\u1eb7t hi\u1ec7n c\u00f3 c\u1ee7a TCVM t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau \u201cTi\u1ec1n m\u1eb7t\u201d l\u00e0 t\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a T\u00e0i kho\u1ea3n 101 \u201cTi\u1ec1n m\u1eb7t\u201d.<\/span><\/p>\n

+ Ti\u1ec1n g\u1eedi t\u1ea1i NHNN (M\u00e3 s\u1ed1 112)<\/span><\/p>\n

L\u00e0 ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n g\u1eedi t\u1ea1i NHNN hi\u1ec7n c\u00f3 c\u1ee7a TCVM t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau \u201cTi\u1ec1n g\u1eedi t\u1ea1i NHNN\u201d l\u00e0 t\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a T\u00e0i kho\u1ea3n 110 \u201cTi\u1ec1n g\u1eedi t\u1ea1i NHNN\u201d.<\/span><\/p>\n

+ Ti\u1ec1n g\u1eedi t\u1ea1i c\u00e1c TCTD (M\u00e3 s\u1ed1 113)<\/span><\/p>\n

L\u00e0 ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n g\u1eedi t\u1ea1i c\u00e1c TCTD hi\u1ec7n c\u00f3 c\u1ee7a TCVM t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a T\u00e0i kho\u1ea3n c\u1ee7a TK 130 “Ti\u1ec1n g\u1eedi t\u1ea1i c\u00e1c TCTD”.<\/span><\/p>\n

– C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 (M\u00e3 s\u1ed1 120)<\/span><\/p>\n

L\u00e0 ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u1ee7a TCVM t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 N\u1ee3 TK 121 – \u201cC\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0\u201d.<\/span><\/p>\n

– C\u00e1c kho\u1ea3n cho vay (M\u00e3 s\u1ed1 130)<\/span><\/p>\n

L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n cho vay c\u1ee7a TCVM t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (sau khi tr\u1eeb \u0111i d\u1ef1 ph\u00f2ng r\u1ee7i ro cho vay).<\/span><\/p>\n

M\u00e3 s\u1ed1 130=M\u00e3 s\u1ed1 131+M\u00e3 s\u1ed1 132+M\u00e3 s\u1ed1 133+M\u00e3 s\u1ed1 134+M\u00e3 s\u1ed1 139.<\/span><\/p>\n

+ Cho vay (M\u00e3 s\u1ed1 131)<\/span><\/p>\n

L\u00e0 ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n cho vay TCTD, cho vay kh\u00e1ch h\u00e0ng c\u1ee7a TCVM t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 N\u1ee3 TK 201 – \u201cCho vay\u201d.<\/span><\/p>\n

+ Cho vay b\u1eb1ng ngu\u1ed3n v\u1ed1n \u1ee7y th\u00e1c (M\u00e3 s\u1ed1 132)<\/span><\/p>\n

L\u00e0 ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n cho vay b\u1eb1ng ngu\u1ed3n v\u1ed1n \u1ee7y th\u00e1c c\u1ee7a TCVM t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 N\u1ee3 TK 251 – \u201cCho vay b\u1eb1ng ngu\u1ed3n v\u1ed1n \u1ee7y th\u00e1c\u201d.<\/span><\/p>\n

+ C\u00e1c kho\u1ea3n n\u1ee3 ch\u1edd x\u1eed l\u00fd (M\u00e3 s\u1ed1 133)<\/span><\/p>\n

L\u00e0 ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 ch\u1edd x\u1eed l\u00fd c\u1ee7a TCVM t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 N\u1ee3 TK 281 – \u201cC\u00e1c kho\u1ea3n n\u1ee3 ch\u1edd x\u1eed l\u00fd\u201d.<\/span><\/p>\n

+ N\u1ee3 cho vay \u0111\u01b0\u1ee3c khoanh (M\u00e3 s\u1ed1 134)<\/span><\/p>\n

L\u00e0 ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 cho vay \u0111\u01b0\u1ee3c khoanh n\u1ee3 c\u1ee7a TCVM t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 N\u1ee3 TK 291 – \u201cN\u1ee3 cho vay \u0111\u01b0\u1ee3c khoanh\u201d.<\/span><\/p>\n

+ D\u1ef1 ph\u00f2ng r\u1ee7i ro cho vay (M\u00e3 s\u1ed1 139)<\/span><\/p>\n

L\u00e0 ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng r\u1ee7i ro cho vay c\u1ee7a TCVM t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o bao g\u1ed3m: Cho vay, cho vay b\u1eb1ng ngu\u1ed3n v\u1ed1n \u1ee7y th\u00e1c, c\u00e1c kho\u1ea3n n\u1ee3 ch\u1edd x\u1eed l\u00fd, n\u1ee3 cho vay \u0111\u01b0\u1ee3c khoanh. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 TK 299 – \u201cD\u1ef1 ph\u00f2ng r\u1ee7i ro cho vay\u201d v\u00e0 \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n

– T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u00a0<\/span>(M\u00e3 s\u1ed1 140)<\/span><\/p>\n

L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i (Nguy\u00ean gi\u00e1 tr\u1eeb gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf) c\u1ee7a c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u00a0<\/span>c\u1ee7a TCVM\u00a0<\/span>t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

M\u00e3 s\u1ed1 140=M\u00e3 s\u1ed1 141+M\u00e3 s\u1ed1 144+M\u00e3 s\u1ed1 147.<\/span><\/p>\n

– T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh (M\u00e3 s\u1ed1 141)<\/span><\/p>\n

L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

M\u00e3 s\u1ed1 141=M\u00e3 s\u1ed1 142+M\u00e3 s\u1ed1 143.<\/span><\/p>\n

+ Nguy\u00ean gi\u00e1 TSC\u0110 (M\u00e3 s\u1ed1 142)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 nguy\u00ean gi\u00e1 c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a T\u00e0i kho\u1ea3n 301 \u201cT\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh\u201d.<\/span><\/p>\n

+ Gi\u00e1 tr\u1ecb hao m\u00f2n lu\u1ef9 k\u1ebf (M\u00e3 s\u1ed1 143)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb \u0111\u00e3 hao m\u00f2n c\u1ee7a c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh lu\u1ef9 k\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a T\u00e0i kho\u1ea3n 305 \u201cHao m\u00f2n TSC\u0110\u201d v\u00e0 \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

– T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh (M\u00e3 s\u1ed1 144)<\/span><\/p>\n

L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

M\u00e3 s\u1ed1 144=M\u00e3 s\u1ed1 145+M\u00e3 s\u1ed1 146.<\/span><\/p>\n

+ Nguy\u00ean gi\u00e1 TSC\u0110 (M\u00e3 s\u1ed1 145)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 nguy\u00ean gi\u00e1 c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a T\u00e0i kho\u1ea3n 303 \u201cT\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh\u201d.<\/span><\/p>\n

+ Gi\u00e1 tr\u1ecb hao m\u00f2n lu\u1ef9 k\u1ebf (M\u00e3 s\u1ed1 146)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb \u0111\u00e3 hao m\u00f2n c\u1ee7a c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh lu\u1ef9 k\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a T\u00e0i kho\u1ea3n 305 \u201cHao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u201d v\u00e0 \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

– T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh (M\u00e3 s\u1ed1 147)<\/span><\/p>\n

L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

M\u00e3 s\u1ed1 147=M\u00e3 s\u1ed1 148+M\u00e3 s\u1ed1 149.<\/span><\/p>\n

+ Nguy\u00ean gi\u00e1 TSC\u0110 (M\u00e3 s\u1ed1 148)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 nguy\u00ean gi\u00e1 c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a T\u00e0i kho\u1ea3n 302 \u201cT\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh\u201d.<\/span><\/p>\n

+ Gi\u00e1 tr\u1ecb hao m\u00f2n lu\u1ef9 k\u1ebf (M\u00e3 s\u1ed1 149)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb \u0111\u00e3 hao m\u00f2n c\u1ee7a c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh lu\u1ef9 k\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a T\u00e0i kho\u1ea3n 305 \u201cHao m\u00f2n TSC\u0110\u201d v\u00e0 \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (… ).<\/span><\/p>\n

– T\u00e0i s\u1ea3n kh\u00e1c (M\u00e3 s\u1ed1 150)<\/span><\/p>\n

L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, nh\u01b0: Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, C\u00e1c kho\u1ea3n k\u00fd qu\u1ef9, th\u1ebf ch\u1ea5p, c\u1ea7m c\u1ed1, Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c ch\u01b0a \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u1edf c\u00e1c ch\u1ec9 ti\u00eau kh\u00e1c t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

M\u00e3 s\u1ed1 150=M\u00e3 s\u1ed1 151+M\u00e3 s\u1ed1 152+M\u00e3 s\u1ed1 153+M\u00e3 s\u1ed1 154.<\/span><\/p>\n

+ Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (M\u00e3 s\u1ed1 151)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n tr\u1ea3 tr\u01b0\u1edbc \u0111\u1ec3 \u0111\u01b0\u1ee3c cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; L\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i v\u00e0 l\u1ee3i th\u1ebf kinh doanh c\u00f2n ch\u01b0a ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a T\u00e0i kho\u1ea3n 381 \u201cT\u00e0i s\u1ea3n kh\u00e1c\u201d.<\/span><\/p>\n

+ C\u00e1c kho\u1ea3n k\u00fd qu\u1ef9, th\u1ebf ch\u1ea5p, c\u1ea7m c\u1ed1 (M\u00e3 s\u1ed1 152)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n k\u00fd qu\u1ef9, th\u1ebf ch\u1ea5p, c\u1ea7m c\u1ed1 c\u1ee7a TCVM t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a T\u00e0i kho\u1ea3n 381 \u201cT\u00e0i s\u1ea3n kh\u00e1c\u201d.<\/span><\/p>\n

+ Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (M\u00e3 s\u1ed1 153)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh kho\u1ea3n thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a TCVM t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a T\u00e0i kho\u1ea3n 353 \u201cThu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u201d.<\/span><\/p>\n

+ T\u00e0i s\u1ea3n kh\u00e1c (M\u00e3 s\u1ed1 154)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n kh\u00e1c ngo\u00e0i c\u00e1c t\u00e0i s\u1ea3n \u0111\u00e3 n\u00eau tr\u00ean t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a T\u00e0i kho\u1ea3n 381 \u201cT\u00e0i s\u1ea3n kh\u00e1c\u201d, d\u01b0 N\u1ee3 TK 453 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

– Chi d\u1ef1 \u00e1n (M\u00e3 s\u1ed1 155)<\/span><\/p>\n

L\u00e0 ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n chi d\u1ef1 \u00e1n c\u1ee7a TCVM t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a T\u00e0i kho\u1ea3n 366 “Chi d\u1ef1 \u00e1n”.<\/span><\/p>\n

– C\u00e1c kho\u1ea3n ph\u1ea3i thu (M\u00e3 s\u1ed1 160)<\/span><\/p>\n

L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n ph\u1ea3i thu t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, nh\u01b0: C\u00e1c kho\u1ea3n ph\u1ea3i thu b\u00ean ngo\u00e0i, l\u00e3i v\u00e0 ph\u00ed ph\u1ea3i thu, ph\u1ea3i thu n\u1ed9i b\u1ed9, ph\u1ea3i thu kh\u00e1c sau khi tr\u1eeb \u0111i d\u1ef1 ph\u00f2ng c\u00e1c kho\u1ea3n ph\u1ea3i thu.<\/span><\/p>\n

M\u00e3 s\u1ed1 160=M\u00e3 s\u1ed1 161+M\u00e3 s\u1ed1 162+M\u00e3 s\u1ed1 163+M\u00e3 s\u1ed1 164+M\u00e3 s\u1ed1 169.<\/span><\/p>\n

+ C\u00e1c kho\u1ea3n ph\u1ea3i thu b\u00ean ngo\u00e0i (M\u00e3 s\u1ed1 161)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i thu c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00ean ngo\u00e0i t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a T\u00e0i kho\u1ea3n 351 \u201cC\u00e1c kho\u1ea3n ph\u1ea3i thu b\u00ean ngo\u00e0i\u201d, v\u00e0 d\u01b0 N\u1ee3 TK 451 “C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 b\u00ean ngo\u00e0i”.<\/span><\/p>\n

+ L\u00e3i v\u00e0 ph\u00ed ph\u1ea3i thu (M\u00e3 s\u1ed1 162)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 l\u00e3i v\u00e0 ph\u00ed TCVM c\u00f2n ph\u1ea3i thu t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a T\u00e0i kho\u1ea3n 391 \u201cL\u00e3i v\u00e0 ph\u00ed ph\u1ea3i thu\u201d.<\/span><\/p>\n

+ Ph\u1ea3i thu n\u1ed9i b\u1ed9 (M\u00e3 s\u1ed1 163)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i thu n\u1ed9i b\u1ed9 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 T\u00e0i kho\u1ea3n 519 “C\u00e1c kho\u1ea3n thanh to\u00e1n n\u1ed9i b\u1ed9”.<\/span><\/p>\n

Khi TCVM l\u1eadp B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p<\/span>\u00a0tr\u00ean c\u01a1 s\u1edf \u0111\u00e3 bao g\u1ed3m s\u1ed1 li\u1ec7u c\u1ee7a to\u00e0n b\u1ed9 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n v\u00e0 \u0111\u1ea3m b\u1ea3o \u0111\u00e3 lo\u1ea1i tr\u1eeb t\u1ea5t c\u1ea3 s\u1ed1 li\u1ec7u ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 gi\u1eefa \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean v\u00e0 \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi, gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi v\u1edbi nhau.\u00a0Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi ch\u1ec9 ti\u00eau “Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9” tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n b\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n.\u00a0<\/span>Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng ph\u1ea3i tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p c\u1ee7a TCVM.<\/p>\n

+ Ph\u1ea3i thu kh\u00e1c (M\u00e3 s\u1ed1 164)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c nh\u01b0: C\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng, c\u00e1c kho\u1ea3n thu h\u1ed9, chi h\u1ed9 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 T\u00e0i kho\u1ea3n 362 “Ph\u1ea3i thu kh\u00e1c”, s\u1ed1 d\u01b0 N\u1ee3 TK 451 “C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 b\u00ean ngo\u00e0i”, s\u1ed1 d\u01b0 N\u1ee3 TK 461 “Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng, s\u1ed1 d\u01b0 N\u1ee3 TK 462 “Ph\u1ea3i tr\u1ea3 kh\u00e1c”.<\/span><\/p>\n

+ D\u1ef1 ph\u00f2ng c\u00e1c kho\u1ea3n ph\u1ea3i thu (M\u00e3 s\u1ed1 169)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh kho\u1ea3n d\u1ef1 ph\u00f2ng c\u00e1c kho\u1ea3n ph\u1ea3i thu nh\u01b0: d\u1ef1 ph\u00f2ng c\u00e1c kho\u1ea3n ph\u1ea3i thu b\u00ean ngo\u00e0i, d\u1ef1 ph\u00f2ng l\u00e3i v\u00e0 ph\u00ed ph\u1ea3i thu t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 T\u00e0i kho\u1ea3n 359 “D\u1ef1 ph\u00f2ng r\u1ee7i ro c\u00e1c kho\u1ea3n ph\u1ea3i thu” v\u00e0 \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

– H\u00e0ng t\u1ed3n kho (M\u00e3 s\u1ed1 170)<\/span><\/p>\n

L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 c\u00e1c lo\u1ea1i h\u00e0ng t\u1ed3n kho thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a TCVM \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

M\u00e3 s\u1ed1 170=M\u00e3 s\u1ed1 171+M\u00e3 s\u1ed1 172.<\/span><\/p>\n

+ C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 (M\u00e3 s\u1ed1 171)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 c\u1ee7a TCVM t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 T\u00e0i kho\u1ea3n 311 “C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5”.<\/span><\/p>\n

+ V\u1eadt li\u1ec7u (M\u00e3 s\u1ed1 172)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb v\u1eadt li\u1ec7u t\u1ed3n kho c\u1ee7a TCVM t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 T\u00e0i kho\u1ea3n 313 “V\u1eadt li\u1ec7u”.<\/span><\/p>\n

– X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang (M\u00e3 s\u1ed1 180)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb\u00a0<\/span>chi ph\u00ed th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 XDCB (bao g\u1ed3m chi ph\u00ed mua s\u1eafm m\u1edbi TSC\u0110, x\u00e2y d\u1ef1ng m\u1edbi ho\u1eb7c s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, m\u1edf r\u1ed9ng hay trang b\u1ecb l\u1ea1i k\u1ef9 thu\u1eadt c\u00f4ng tr\u00ecnh)\u00a0<\/span>c\u1ee7a TCVM t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 T\u00e0i kho\u1ea3n 321 “X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang”.<\/span><\/p>\n

– \u1ee6y th\u00e1c cho vay (M\u00e3 s\u1ed1 190)<\/span><\/p>\n

L\u00e0 ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n TCVM \u0111em \u0111i \u1ee7y th\u00e1c cho vay t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 t\u00e0i kho\u1ea3n 382 “\u1ee6y th\u00e1c cho vay”.<\/span><\/p>\n

3.2. N\u1ee3 ph\u1ea3i tr\u1ea3 (M\u00e3 s\u1ed1 200)<\/span><\/p>\n

L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 s\u1ed1 n\u1ee3 ph\u1ea3i tr\u1ea3 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, g\u1ed3m: Vay c\u00e1 nh\u00e2n, c\u00e1c TCTD, t\u1ed5 ch\u1ee9c kh\u00e1c, Ti\u1ec1n g\u1eedi c\u1ee7a kh\u00e1ch h\u00e0ng, V\u1ed1n nh\u1eadn \u1ee7y th\u00e1c cho vay, c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 b\u00ean ngo\u00e0i, L\u00e3i v\u00e0 ph\u00ed ph\u1ea3i tr\u1ea3, Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc, Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng, Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9, Ph\u1ea3i tr\u1ea3 kh\u00e1c, D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3, ngu\u1ed3n kinh ph\u00ed d\u1ef1 \u00e1n v\u00e0 c\u00e1c Qu\u1ef9 c\u1ee7a TCVM.<\/span><\/p>\n

M\u00e3 s\u1ed1 200 = M\u00e3 s\u1ed1 210+M\u00e3 s\u1ed1 220+M\u00e3 s\u1ed1 230+ M\u00e3 s\u1ed1 240+M\u00e3 s\u1ed1 250 + M\u00e3 s\u1ed1 260+ M\u00e3 s\u1ed1 270+M\u00e3 s\u1ed1 280+M\u00e3 s\u1ed1 290.<\/span><\/p>\n

– Vay c\u00e1 nh\u00e2n, c\u00e1c TCTD, t\u1ed5 ch\u1ee9c kh\u00e1c (M\u00e3 s\u1ed1 210)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n TCVM vay c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n, TCTD v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 t\u00e0i kho\u1ea3n 415 “Vay c\u00e1 nh\u00e2n, c\u00e1c TCTD, c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c”.<\/span><\/p>\n

– Ti\u1ec1n g\u1eedi c\u1ee7a kh\u00e1ch h\u00e0ng (M\u00e3 s\u1ed1 220)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n kh\u00e1ch h\u00e0ng \u0111ang g\u1eedi t\u1ea1i TCVM t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 t\u00e0i kho\u1ea3n 420 “Ti\u1ec1n g\u1eedi c\u1ee7a kh\u00e1ch h\u00e0ng”.<\/span><\/p>\n

– V\u1ed1n nh\u1eadn \u1ee7y th\u00e1c cho vay (M\u00e3 s\u1ed1 230)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n TCVM nh\u1eadn \u1ee7y th\u00e1c c\u1ee7a Ch\u00ednh ph\u1ee7, c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u00e1 nh\u00e2n \u0111\u1ec3 cho vay t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 t\u00e0i kho\u1ea3n 441 “V\u1ed1n nh\u1eadn \u1ee7y th\u00e1c cho vay”.<\/span><\/p>\n

– Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (M\u00e3 s\u1ed1 240)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 c\u00e1c kho\u1ea3n TCVM c\u00f2n ph\u1ea3i n\u1ed9p cho Nh\u00e0 n\u01b0\u1edbc t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 453 \u201cThu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc\u201d.<\/span><\/p>\n

– Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (M\u00e3 s\u1ed1 250)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n TCVM c\u00f2n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 461 \u201cPh\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng\u201d.<\/span><\/p>\n

– D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (M\u00e3 s\u1ed1 260)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh kho\u1ea3n d\u1ef1 ph\u00f2ng cho c\u00e1c kho\u1ea3n d\u1ef1 ki\u1ebfn ph\u1ea3i tr\u1ea3 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, nh\u01b0 c\u00e1c kho\u1ea3n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc \u0111\u1ec3 s\u1eeda ch\u1eefa TSC\u0110 \u0111\u1ecbnh k\u1ef3, kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 cho c\u00e1c ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn TCVM \u2026 C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh, ch\u01b0a ch\u1eafc ch\u1eafn v\u1ec1 th\u1eddi gian ph\u1ea3i tr\u1ea3, gi\u00e1 tr\u1ecb ph\u1ea3i tr\u1ea3.\u00a0<\/span>S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 471 \u201cD\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3\u201d.<\/span><\/p>\n

– C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 (M\u00e3 s\u1ed1 270)<\/span><\/p>\n

L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 c\u1ee7a TCVM t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, g\u1ed3m: C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 b\u00ean ngo\u00e0i, L\u00e3i v\u00e0 ph\u00ed ph\u1ea3i tr\u1ea3, Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9, Nh\u1eadn k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9, Chi ph\u00ed ph\u1ea3i tr\u1ea3, Ph\u1ea3i tr\u1ea3 kh\u00e1c.<\/span><\/p>\n

M\u00e3 s\u1ed1 270 = M\u00e3 s\u1ed1 271+M\u00e3 s\u1ed1 272+M\u00e3 s\u1ed1 273+M\u00e3 s\u1ed1 274.<\/span><\/p>\n

+ C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 b\u00ean ngo\u00e0i (M\u00e3 s\u1ed1 271)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n TCVM ph\u1ea3i tr\u1ea3 b\u00ean ngo\u00e0i t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 t\u00e0i kho\u1ea3n 451 “C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 b\u00ean ngo\u00e0i”.<\/span><\/p>\n

+ L\u00e3i v\u00e0 ph\u00ed ph\u1ea3i tr\u1ea3 (M\u00e3 s\u1ed1 272)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 l\u00e3i v\u00e0 ph\u00ed TCVM ph\u1ea3i tr\u1ea3 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 t\u00e0i kho\u1ea3n 491 “L\u00e3i v\u00e0 ph\u00ed ph\u1ea3i tr\u1ea3”.<\/span><\/p>\n

+ Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 (M\u00e3 s\u1ed1 273)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 c\u1ee7a TCVM t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 t\u00e0i kho\u1ea3n 519 “C\u00e1c kho\u1ea3n thanh to\u00e1n n\u1ed9i b\u1ed9”.<\/span><\/p>\n

Khi TCVM l\u1eadp B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p<\/span>\u00a0tr\u00ean c\u01a1 s\u1edf \u0111\u00e3 bao g\u1ed3m s\u1ed1 li\u1ec7u c\u1ee7a to\u00e0n b\u1ed9 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n v\u00e0 \u0111\u1ea3m b\u1ea3o \u0111\u00e3 lo\u1ea1i tr\u1eeb t\u1ea5t c\u1ea3 s\u1ed1 li\u1ec7u ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 gi\u1eefa \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean v\u00e0 \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi, gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi v\u1edbi nhau.\u00a0Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi ch\u1ec9 ti\u00eau “Ph\u1ea3i thu n\u1ed9i b\u1ed9” tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n b\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n.<\/span>\u00a0Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng ph\u1ea3i tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p c\u1ee7a TCVM.<\/p>\n

+ Ph\u1ea3i tr\u1ea3 kh\u00e1c (M\u00e3 s\u1ed1 274)<\/span><\/p>\n

L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c c\u1ee7a TCVM t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, bao g\u1ed3m: C\u00e1c kho\u1ea3n nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c, c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3, c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c,…<\/span><\/p>\n

M\u00e3 s\u1ed1 274= M\u00e3 s\u1ed1 274a + M\u00e3 s\u1ed1 274b+ M\u00e3 s\u1ed1 274c.<\/span><\/p>\n

. Nh\u1eadn k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 (M\u00e3 s\u1ed1 274a)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n nh\u1eadn k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 c\u1ee7a TCVM t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a T\u00e0i kho\u1ea3n 462 \u201cPh\u1ea3i tr\u1ea3 kh\u00e1c\u201d.<\/span><\/p>\n

. Chi ph\u00ed ph\u1ea3i tr\u1ea3 (M\u00e3 s\u1ed1 274b)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 c\u00f2n ph\u1ea3i tr\u1ea3 do \u0111\u00e3 nh\u1eadn h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u01b0ng ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n ho\u1eb7c c\u00e1c kho\u1ea3n chi ph\u00ed c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o ch\u01b0a c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u nh\u01b0ng ch\u1eafc ch\u1eafn s\u1ebd ph\u00e1t sinh c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh tr\u01b0\u1edbc v\u00e0o chi ph\u00ed kinh doanh t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft c\u1ee7a T\u00e0i kho\u1ea3n 462 \u201cPh\u1ea3i tr\u1ea3 kh\u00e1c\u201d.<\/span><\/p>\n

. Ph\u1ea3i tr\u1ea3 kh\u00e1c (M\u00e3 s\u1ed1 274c)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a TK 462 \u201cPh\u1ea3i tr\u1ea3 kh\u00e1c\u201d, s\u1ed1 d\u01b0 C\u00f3 TK 351 “C\u00e1c kho\u1ea3n ph\u1ea3i thu b\u00ean ngo\u00e0i”, s\u1ed1 d\u01b0 C\u00f3 TK 362 “Ph\u1ea3i thu kh\u00e1c”.<\/span><\/p>\n

– Ngu\u1ed3n kinh ph\u00ed d\u1ef1 \u00e1n (M\u00e3 s\u1ed1 280)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 ngu\u1ed3n kinh ph\u00ed d\u1ef1 \u00e1n c\u1ee7a TCVM. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 466\u00a0<\/span>\u201cNgu\u1ed3n kinh ph\u00ed d\u1ef1 \u00e1n\u201d.<\/span><\/p>\n

– Qu\u1ef9 c\u1ee7a TCVM (M\u00e3 s\u1ed1 290)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c Qu\u1ef9 c\u1ee7a TCVM, bao g\u1ed3m: Qu\u1ef9 khen th\u01b0\u1edfng ph\u00fac l\u1ee3i, Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc c\u00f4ng ngh\u1ec7.<\/span><\/p>\n

M\u00e3 s\u1ed1 290=M\u00e3 s\u1ed1 291+M\u00e3 s\u1ed1 292.<\/span><\/p>\n

+ Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (M\u00e3 s\u1ed1 291)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh Qu\u1ef9 khen th\u01b0\u1edfng, Qu\u1ef9 ph\u00fac l\u1ee3i ch\u01b0a s\u1eed d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 484 \u201cQu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i”.<\/span><\/p>\n

+ Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7\u00a0<\/span>(M\u00e3 s\u1ed1 292)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 hi\u1ec7n c\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 483 – Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7.<\/span><\/p>\n

3.3. V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (M\u00e3 s\u1ed1 300)<\/span><\/p>\n

L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, c\u00e1c qu\u1ef9 tr\u00edch t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf v\u00e0 l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i, ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1\u2026<\/span><\/p>\n

M\u00e3 s\u1ed1 300 = M\u00e3 s\u1ed1 310+M\u00e3 s\u1ed1 320+M\u00e3 s\u1ed1 330+M\u00e3 s\u1ed1 340+M\u00e3 s\u1ed1 350 + M\u00e3 s\u1ed1 360.<\/span><\/p>\n

– V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (M\u00e3 s\u1ed1 310)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 v\u1ed1n \u0111\u00e3 th\u1ef1c g\u00f3p c\u1ee7a c\u00e1c ch\u1ee7 s\u1edf h\u1eefu v\u00e0o TCVM. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 601\u00a0<\/span>\u201cV\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu\u201d.<\/span><\/p>\n

– Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n (M\u00e3 s\u1ed1 320)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y\u00a0<\/span>ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 ch\u00eanh l\u1ec7ch do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u1ef1c ti\u1ebfp v\u00e0o v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu hi\u1ec7n c\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 631 \u201cCh\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n\u201d. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i kho\u1ea3n 631 c\u00f3 s\u1ed1 d\u01b0 N\u1ee3 th\u00ec ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

– Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n (M\u00e3 s\u1ed1 330)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y\u00a0<\/span>ph\u1ea3n \u00e1nh s\u1ed1 Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n ch\u01b0a s\u1eed d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 612 \u201cQu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n\u201d.<\/span><\/p>\n

– Qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh (M\u00e3 s\u1ed1 340)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y\u00a0<\/span>ph\u1ea3n \u00e1nh s\u1ed1 Qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh ch\u01b0a s\u1eed d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 613 \u201cQu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh\u201d.<\/span><\/p>\n

– Qu\u1ef9 d\u1ef1 tr\u1eef b\u1ed5 sung v\u1ed1n \u0111i\u1ec1u l\u1ec7 (M\u00e3 s\u1ed1 350)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y\u00a0<\/span>ph\u1ea3n \u00e1nh s\u1ed1 Qu\u1ef9 d\u1ef1 tr\u1eef b\u1ed5 sung v\u1ed1n \u0111i\u1ec1u l\u1ec7 ch\u01b0a s\u1eed d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 611 \u201cQu\u1ef9 d\u1ef1 tr\u1eef b\u1ed5 sung v\u1ed1n \u0111i\u1ec1u l\u1ec7\u201d.<\/span><\/p>\n

– L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i (M\u00e3 s\u1ed1 360)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y\u00a0<\/span>ph\u1ea3n \u00e1nh s\u1ed1 l\u00e3i (ho\u1eb7c l\u1ed7) sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 d\u01b0 C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 691 \u201cL\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i\u201d. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i kho\u1ea3n 691 c\u00f3 s\u1ed1 d\u01b0 N\u1ee3 th\u00ec s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

– T\u1ed5ng c\u1ed9ng ngu\u1ed3n v\u1ed1n (M\u00e3 s\u1ed1 400)<\/span><\/p>\n

L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 s\u1ed1 ngu\u1ed3n v\u1ed1n bao g\u1ed3m: n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a TCVM t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

M\u00e3 s\u1ed1 400 = M\u00e3 s\u1ed1 200 + M\u00e3 s\u1ed1 300.<\/span><\/p>\n

\u0110i\u1ec1u 78. Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng (M\u1eabu B02-TCVM)<\/span><\/b><\/p>\n

1. N\u1ed9i dung v\u00e0 k\u1ebft c\u1ea5u b\u00e1o c\u00e1o<\/span><\/p>\n

a. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng trong k\u1ef3 c\u1ee7a TCVM theo t\u1eebng ho\u1ea1t \u0111\u1ed9ng nh\u01b0: ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng, ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5, ho\u1ea1t \u0111\u1ed9ng kh\u00e1c,\u2026<\/span><\/p>\n

b. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng g\u1ed3m c\u00f3 5 c\u1ed9t:<\/span><\/p>\n

– C\u1ed9t s\u1ed1 1: C\u00e1c ch\u1ec9 ti\u00eau b\u00e1o c\u00e1o;<\/span><\/p>\n

– C\u1ed9t s\u1ed1 2: M\u00e3 s\u1ed1 c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng;<\/span><\/p>\n

– C\u1ed9t s\u1ed1 3: S\u1ed1 hi\u1ec7u t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a b\u00e1o c\u00e1o n\u00e0y \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n ch\u1ec9 ti\u00eau tr\u00ean B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/span><\/p>\n

– C\u1ed9t s\u1ed1 4: T\u1ed5ng s\u1ed1 ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o n\u0103m;<\/span><\/p>\n

– C\u1ed9t s\u1ed1 5: S\u1ed1 li\u1ec7u c\u1ee7a n\u0103m tr\u01b0\u1edbc (\u0111\u1ec3 so s\u00e1nh). S\u1ed1 li\u1ec7u ghi v\u00e0o c\u1ed9t 5 \u201cN\u0103m tr\u01b0\u1edbc\u201d (\u0111\u1ec3 so s\u00e1nh) c\u1ee7a b\u00e1o c\u00e1o k\u1ef3 n\u00e0y \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u ghi \u1edf c\u1ed9t 4 \u201cN\u0103m nay\u201d c\u1ee7a t\u1eebng ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng c\u1ee7a b\u00e1o c\u00e1o n\u00e0y k\u1ef3 tr\u01b0\u1edbc.<\/span><\/p>\n

2. C\u01a1 s\u1edf l\u1eadp b\u00e1o c\u00e1o<\/span><\/p>\n

– C\u0103n c\u1ee9 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a k\u1ef3 tr\u01b0\u1edbc;<\/span><\/p>\n

– C\u0103n c\u1ee9 v\u00e0o s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft trong k\u1ef3 d\u00f9ng cho c\u00e1c t\u00e0i kho\u1ea3n thu nh\u1eadp lo\u1ea1i 7, t\u00e0i kho\u1ea3n chi ph\u00ed lo\u1ea1i 8 v\u00e0 t\u00e0i kho\u1ea3n 001 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n

3. N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/span><\/p>\n

3.1. L\u00e3i\/L\u1ed7 thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng (M\u00e3 s\u1ed1 03 )<\/span><\/p>\n

L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 thu nh\u1eadp t\u1eeb l\u00e3i ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u01b0\u01a1ng t\u1ef1 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n chi ph\u00ed l\u00e3i vay, chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng sau khi tr\u1eeb c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu (n\u1ebfu c\u00f3).<\/span><\/p>\n

M\u00e3 s\u1ed1 03 = M\u00e3 s\u1ed1 01 – M\u00e3 s\u1ed1 02<\/span><\/p>\n

– Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng (M\u00e3 s\u1ed1 01 )<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng doanh thu l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay (TCVM tr\u1ef1c ti\u1ebfp cho vay), l\u00e3i t\u1eeb nghi\u1ec7p v\u1ee5 mua b\u00e1n n\u1ee3 sau khi tr\u1eeb \u0111i c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu (n\u1ebfu c\u00f3) trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 T\u00e0i kho\u1ea3n 701 \u201cDoanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng\u201d \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean C\u00f3 T\u00e0i kho\u1ea3n 001 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span><\/p>\n

– Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng (M\u00e3 s\u1ed1 02)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh chi ph\u00ed l\u00e3i vay, chi ph\u00ed l\u00e3i ti\u1ec1n g\u1eedi huy \u0111\u1ed9ng, chi ph\u00ed tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng huy \u0111\u1ed9ng v\u1ed1n v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng (bao g\u1ed3m c\u1ea3 chi ph\u00ed b\u1ea3o to\u00e0n v\u00e0 b\u1ea3o hi\u1ec3m ti\u1ec1n g\u1eedi c\u1ee7a kh\u00e1ch h\u00e0ng) \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed trong k\u1ef3. Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m chi ph\u00ed d\u1ef1 ph\u00f2ng r\u1ee7i ro cho vay \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y t\u1ea1i ch\u1ec9 ti\u00eau \u201cChi ph\u00ed d\u1ef1 ph\u00f2ng\u201d (M\u00e3 s\u1ed1 15)<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 T\u00e0i kho\u1ea3n 801 \u201cChi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng\u201d \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 T\u00e0i kho\u1ea3n 001 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span><\/p>\n

3.2. L\u00e3i \/L\u1ed7 thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 (M\u00e3 s\u1ed1 06)<\/span><\/p>\n

L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh l\u00e3i\/l\u1ed7 thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5, bao g\u1ed3m thu t\u1eeb d\u1ecbch v\u1ee5 thanh to\u00e1n, ng\u00e2n qu\u1ef9, d\u1ecbch v\u1ee5 mua h\u1ed9, chi h\u1ed9, nh\u1eadn \u1ee7y th\u00e1c cho vay v\u1ed1n , d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, d\u1ecbch v\u1ee5 \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c kho\u1ea3n thu ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 kh\u00e1c sau khi \u0111\u00e3 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1c ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

M\u00e3 s\u1ed1 06 = M\u00e3 s\u1ed1 04 – M\u00e3 s\u1ed1 05<\/span><\/p>\n

– Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 (M\u00e3 s\u1ed1 04 )<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng doanh thu ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 trong k\u1ef3 sau khi \u0111\u00e3 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu (n\u1ebfu c\u00f3), bao g\u1ed3m: thu t\u1eeb d\u1ecbch v\u1ee5 thanh to\u00e1n, ng\u00e2n qu\u1ef9, d\u1ecbch v\u1ee5 mua h\u1ed9, chi h\u1ed9, nh\u1eadn \u1ee7y th\u00e1c cho vay v\u1ed1n, d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, d\u1ecbch v\u1ee5 \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c kho\u1ea3n thu ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 kh\u00e1c ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 T\u00e0i kho\u1ea3n 711 \u201cDoanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5\u201d \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean C\u00f3 T\u00e0i kho\u1ea3n 001 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span><\/p>\n

– Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 (M\u00e3 s\u1ed1 05)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng thanh to\u00e1n, mua h\u1ed9, chi h\u1ed9, nh\u1eadn \u1ee7y th\u00e1c cho vay v\u1ed1n, d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, d\u1ecbch v\u1ee5 \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 kh\u00e1c ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 T\u00e0i kho\u1ea3n 811 \u201cChi ph\u00ed ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5\u201d \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 T\u00e0i kho\u1ea3n 001 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span><\/p>\n

3.3. L\u00e3i\/l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c (M\u00e3 s\u1ed1 09)<\/span><\/p>\n

L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh s\u1ed1 l\u00e3i\/l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c (ngo\u00e0i c\u00e1c kho\u1ea3n doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5) sau khi \u0111\u00e3 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kh\u00e1c ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

M\u00e3 s\u1ed1 09 = M\u00e3 s\u1ed1 07 – M\u00e3 s\u1ed1 08<\/span><\/p>\n

– Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c (M\u00e3 s\u1ed1 07)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c sau khi tr\u1eeb \u0111i c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb (n\u1ebfu c\u00f3) ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 T\u00e0i kho\u1ea3n 741\u201cDoanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c\u201d \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean C\u00f3 T\u00e0i kho\u1ea3n 001 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span><\/p>\n

– Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kh\u00e1c (M\u00e3 s\u1ed1 08)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng chi ph\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 T\u00e0i kho\u1ea3n 841 \u201cChi ho\u1ea1t \u0111\u1ed9ng kh\u00e1c\u201d \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 T\u00e0i kho\u1ea3n 001 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span><\/p>\n

3.4. Chi ph\u00ed qu\u1ea3n l\u00fd (M\u00e3 s\u1ed1<\/span>\u00a0<\/span>10)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng chi ph\u00ed qu\u1ea3n l\u00fd ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 T\u00e0i kho\u1ea3n 851 \u201cChi ph\u00ed qu\u1ea3n l\u00fd\u201d \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 T\u00e0i kho\u1ea3n 001 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span><\/p>\n

3.5. L\u1ee3i nhu\u1eadn kh\u00e1c (M\u00e3 s\u1ed1 13)<\/span><\/p>\n

L\u00e0 ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh s\u1ed1 l\u00e3i\/l\u1ed7 t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u1ee7a TCVM (ngo\u00e0i c\u00e1c kho\u1ea3n l\u00e3i\/l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng v\u00e0 ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5) sau khi \u0111\u00e3 t\u1eeb \u0111i c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

M\u00e3 s\u1ed1 13 = M\u00e3 s\u1ed1 11 – M\u00e3 s\u1ed1 12<\/span><\/p>\n

– Doanh thu kh\u00e1c (M\u00e3 s\u1ed1 11)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c sau khi tr\u1eeb \u0111i c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb (n\u1ebfu c\u00f3) ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 T\u00e0i kho\u1ea3n 791\u201cDoanh thu kh\u00e1c\u201d \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean C\u00f3 T\u00e0i kho\u1ea3n 001 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span><\/p>\n

– Chi ph\u00ed kh\u00e1c (M\u00e3 s\u1ed1 12)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng chi ph\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 T\u00e0i kho\u1ea3n 891 \u201cChi ph\u00ed kh\u00e1c\u201d \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 T\u00e0i kho\u1ea3n 001 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span><\/p>\n

3.6. L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u01b0\u1edbc chi ph\u00ed d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng (M\u00e3 s\u1ed1 14)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 l\u1ee3i nhu\u1eadn t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng trong k\u1ef3 b\u00e1o c\u00e1o c\u1ee7a TCVM tr\u01b0\u1edbc chi ph\u00ed d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o<\/span><\/p>\n

M\u00e3 s\u1ed1 14 = M\u00e3 s\u1ed1 03 + M\u00e3 s\u1ed1 06 + M\u00e3 s\u1ed1 09 – M\u00e3 s\u1ed1 10<\/span><\/p>\n

3.7. Chi ph\u00ed d\u1ef1 ph\u00f2ng (M\u00e3 s\u1ed1 15)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi ph\u00ed d\u1ef1 ph\u00f2ng ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 T\u00e0i kho\u1ea3n 881 \u201cChi ph\u00ed d\u1ef1 ph\u00f2ng\u201d (tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft chi ph\u00ed d\u1ef1 ph\u00f2ng r\u1ee7i ro cho vay, chi ph\u00ed d\u1ef1 ph\u00f2ng r\u1ee7i ro c\u00e1c kho\u1ea3n ph\u1ea3i thu, chi ph\u00ed d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3) \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 T\u00e0i kho\u1ea3n 001 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span><\/p>\n

3.8. T\u1ed5ng l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf (M\u00e3 s\u1ed1 16 )<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc khi tr\u1eeb \u0111i chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

M\u00e3 s\u1ed1 16 = M\u00e3 s\u1ed1 14 – M\u00e3 s\u1ed1 15<\/span><\/p>\n

3.9. Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (M\u00e3 s\u1ed1 17 )<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong k\u1ef3.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 T\u00e0i kho\u1ea3n 831 \u201cChi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u201d \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 T\u00e0i kho\u1ea3n 001 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span><\/p>\n

3.10. L\u1ee3i nhu\u1eadn sau thu\u1ebf (M\u00e3 s\u1ed1 18)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 l\u1ee3i nhu\u1eadn thu\u1ea7n (ho\u1eb7c l\u1ed7 thu\u1ea7n) sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

M\u00e3 s\u1ed1 18 = M\u00e3 s\u1ed1 16 – M\u00e3 s\u1ed1 17<\/span><\/p>\n

\u0110i\u1ec1u 79. N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (M\u1eabu s\u1ed1 B03-TCVM)<\/span><\/b><\/p>\n

1. Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/span><\/p>\n

a. Vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 h\u00e0ng n\u0103m v\u00e0 c\u00e1c k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cB\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7\u201d v\u00e0 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cB\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9\u201d. C\u00e1c ch\u1ec9 ti\u00eau kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u th\u00ec kh\u00f4ng ph\u1ea3i tr\u00ecnh b\u00e0y, TCVM \u0111\u01b0\u1ee3c \u0111\u00e1nh l\u1ea1i s\u1ed1 th\u1ee9 t\u1ef1 nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c thay \u0111\u1ed5i m\u00e3 s\u1ed1 c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau.<\/span><\/p>\n

b. TCVM ph\u1ea3i tr\u00ecnh b\u00e0y c\u00e1c lu\u1ed3ng ti\u1ec1n tr\u00ean B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 theo ba lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng: Ho\u1ea1t \u0111\u1ed9ng kinh doanh, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c “B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7”.<\/span><\/p>\n

c. TCVM \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y lu\u1ed3ng ti\u1ec1n t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh theo c\u00e1ch th\u1ee9c ph\u00f9 h\u1ee3p nh\u1ea5t v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m kinh doanh c\u1ee7a TCVM.<\/span><\/p>\n

d. C\u00e1c lu\u1ed3ng ti\u1ec1n ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh sau \u0111\u00e2y \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o tr\u00ean c\u01a1 s\u1edf thu\u1ea7n:<\/span><\/p>\n

– Thu ti\u1ec1n v\u00e0 chi tr\u1ea3 ti\u1ec1n h\u1ed9 kh\u00e1ch h\u00e0ng nh\u01b0 ti\u1ec1n thu\u00ea thu h\u1ed9, chi h\u1ed9 v\u00e0 tr\u1ea3 l\u1ea1i cho ch\u1ee7 s\u1edf h\u1eefu t\u00e0i s\u1ea3n;<\/span><\/p>\n

– Thu ti\u1ec1n v\u00e0 chi ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n c\u00f3 v\u00f2ng quay nhanh, th\u1eddi gian \u0111\u00e1o h\u1ea1n ng\u1eafn nh\u01b0: Mua, b\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0; C\u00e1c kho\u1ea3n \u0111i vay ho\u1eb7c cho vay ng\u1eafn h\u1ea1n kh\u00e1c c\u00f3 th\u1eddi h\u1ea1n thanh to\u00e1n kh\u00f4ng qu\u00e1 3 th\u00e1ng.<\/span><\/p>\n

\u0111. C\u00e1c lu\u1ed3ng ti\u1ec1n ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra \u0111\u1ed3ng ti\u1ec1n ch\u00ednh th\u1ee9c s\u1eed d\u1ee5ng trong ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch.<\/span><\/p>\n

e. C\u00e1c giao d\u1ecbch v\u1ec1 \u0111\u1ea7u t\u01b0 v\u00e0 t\u00e0i ch\u00ednh kh\u00f4ng tr\u1ef1c ti\u1ebfp s\u1eed d\u1ee5ng ti\u1ec1n hay c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/span><\/p>\n

g. C\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n \u0111\u1ea7u k\u1ef3 v\u00e0 cu\u1ed1i k\u1ef3, \u1ea3nh h\u01b0\u1edfng c\u1ee7a thay \u0111\u1ed5i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i quy \u0111\u1ed5i ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7 hi\u1ec7n c\u00f3 cu\u1ed1i k\u1ef3 ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y th\u00e0nh c\u00e1c ch\u1ec9 ti\u00eau ri\u00eang bi\u1ec7t tr\u00ean B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u1edbi c\u00e1c kho\u1ea3n m\u1ee5c t\u01b0\u01a1ng \u1ee9ng tr\u00ean B\u1ea3ng c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/span><\/p>\n

h. TCVM ph\u1ea3i tr\u00ecnh b\u00e0y gi\u00e1 tr\u1ecb v\u00e0 l\u00fd do c\u1ee7a c\u00e1c kho\u1ea3n ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 l\u1edbn do TCVM n\u1eafm gi\u1eef nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng do c\u00f3 s\u1ef1 h\u1ea1n ch\u1ebf c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c c\u00e1c r\u00e0ng bu\u1ed9c kh\u00e1c m\u00e0 TCVM ph\u1ea3i th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

i. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u00e1t sinh kho\u1ea3n thanh to\u00e1n b\u00f9 tr\u1eeb v\u1edbi c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng, vi\u1ec7c tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

– N\u1ebfu vi\u1ec7c thanh to\u00e1n b\u00f9 tr\u1eeb li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i trong c\u00f9ng m\u1ed9t lu\u1ed3ng ti\u1ec1n th\u00ec \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean c\u01a1 s\u1edf thu\u1ea7n (v\u00ed d\u1ee5 trong giao d\u1ecbch h\u00e0ng \u0111\u1ed5i h\u00e0ng kh\u00f4ng t\u01b0\u01a1ng t\u1ef1\u2026);<\/span><\/p>\n

– N\u1ebfu vi\u1ec7c thanh to\u00e1n b\u00f9 tr\u1eeb li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i trong c\u00e1c lu\u1ed3ng ti\u1ec1n kh\u00e1c nhau th\u00ec TCVM kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean c\u01a1 s\u1edf thu\u1ea7n m\u00e0 ph\u1ea3i tr\u00ecnh b\u00e0y ri\u00eang r\u1ebd gi\u00e1 tr\u1ecb c\u1ee7a t\u1eebng giao d\u1ecbch (V\u00ed d\u1ee5 b\u00f9 tr\u1eeb ti\u1ec1n b\u00e1n h\u00e0ng ph\u1ea3i thu v\u1edbi kho\u1ea3n \u0111i vay\u2026).<\/span><\/p>\n

2. C\u01a1 s\u1edf l\u1eadp B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/span><\/p>\n

Vi\u1ec7c l\u1eadp B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o:<\/span><\/p>\n

– B\u1ea3ng c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh;<\/span><\/p>\n

– B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/span><\/p>\n

– B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/span><\/p>\n

– B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 k\u1ef3 tr\u01b0\u1edbc;<\/span><\/p>\n

– C\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n kh\u00e1c, nh\u01b0: S\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n \u201cTi\u1ec1n m\u1eb7t\u201d, \u201cTi\u1ec1n g\u1eedi t\u1ea1i Ng\u00e2n h\u00e0ng nh\u00e0 n\u01b0\u1edbc\u201d, “Ti\u1ec1n g\u1eedi t\u1ea1i c\u00e1c TCTD”; S\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan kh\u00e1c, b\u1ea3ng t\u00ednh v\u00e0 ph\u00e2n b\u1ed5 kh\u1ea5u hao TSC\u0110 v\u00e0 c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n chi ti\u1ebft kh\u00e1c…<\/span><\/p>\n

3. N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 n\u0103m<\/span><\/p>\n

3.1. L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/p>\n

– Thu nh\u1eadp l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u01b0\u01a1ng t\u1ef1 nh\u1eadn \u0111\u01b0\u1ee3c (M\u00e3 s\u1ed1 01)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 thu v\u1ec1 thu nh\u1eadp l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u01b0\u01a1ng t\u1ef1 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng c\u1ee7a TCVM trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb ch\u1ec9 ti\u00eau “Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng” (M\u00e3 s\u1ed1 01) tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng. N\u1ebfu s\u1ed1 li\u1ec7u n\u00e0y l\u00e0 s\u1ed1 \u00e2m (tr\u01b0\u1eddng h\u1ee3p l\u1ed7), th\u00ec ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n

– Chi ph\u00ed l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng t\u1ef1 \u0111\u00e3 tr\u1ea3 (M\u00e3 s\u1ed1 02)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 v\u1ec1 l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng t\u1ef1 cho ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng c\u1ee7a TCVM trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb ch\u1ec9 ti\u00eau “Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng” (M\u00e3 s\u1ed1 02) tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng. S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n

– Ti\u1ec1n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 (M\u00e3 s\u1ed1 03)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 c\u1ee7a TCVM trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb ch\u1ec9 ti\u00eau “Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5” (M\u00e3 s\u1ed1 04) tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng. N\u1ebfu s\u1ed1 li\u1ec7u n\u00e0y l\u00e0 s\u1ed1 \u00e2m (tr\u01b0\u1eddng h\u1ee3p l\u1ed7), th\u00ec ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n

– Ti\u1ec1n chi cho ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 (M\u00e3 s\u1ed1 04)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 v\u1ec1 l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng t\u1ef1 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 c\u1ee7a TCVM trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb ch\u1ec9 ti\u00eau “Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5” (M\u00e3 s\u1ed1 05) tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng. S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n

– Ti\u1ec1n thu c\u00e1c kho\u1ea3n n\u1ee3 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd x\u00f3a, b\u00f9 \u0111\u1eafp b\u1eb1ng ngu\u1ed3n d\u1ef1 ph\u00f2ng r\u1ee7i ro (M\u00e3 s\u1ed1 05)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 thu t\u1eeb c\u00e1c kho\u1ea3n n\u1ee3 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd b\u1eb1ng c\u00e1ch x\u00f3a n\u1ee3 ho\u1eb7c \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp t\u1eeb ngu\u1ed3n d\u1ef1 ph\u00f2ng r\u1ee7i ro c\u1ee7a TCVM trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c kho\u1ea3n n\u1ee3 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00f3a, b\u00f9 \u0111\u1eafp b\u1eb1ng ngu\u1ed3n d\u1ef1 ph\u00f2ng r\u1ee7i ro \u0111ang theo d\u00f5i ngo\u00e0i b\u1ea3ng \u0111\u01b0\u1ee3c ghi v\u00e0o thu nh\u1eadp.<\/span><\/p>\n

– Ti\u1ec1n chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (M\u00e3 s\u1ed1 06)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong k\u1ef3 b\u00e1o c\u00e1o v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ph\u1ee5 c\u1ea5p, ti\u1ec1n th\u01b0\u1edfng… do TCVM \u0111\u00e3 thanh to\u00e1n ho\u1eb7c t\u1ea1m \u1ee9ng.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK ti\u1ec1n, sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n TK 461 (chi ti\u1ebft s\u1ed1 \u0111\u00e3 tr\u1ea3 b\u1eb1ng ti\u1ec1n) trong k\u1ef3 b\u00e1o c\u00e1o. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n

– Thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p (M\u00e3 s\u1ed1 07)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p thu\u1ebf TNDN cho Nh\u00e0 n\u01b0\u1edbc trong k\u1ef3 b\u00e1o c\u00e1o, bao g\u1ed3m s\u1ed1 ti\u1ec1n thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p c\u1ee7a k\u1ef3 n\u00e0y, s\u1ed1 thu\u1ebf TNDN c\u00f2n n\u1ee3 t\u1eeb c\u00e1c k\u1ef3 tr\u01b0\u1edbc \u0111\u00e3 n\u1ed9p trong k\u1ef3 n\u00e0y v\u00e0 s\u1ed1 thu\u1ebf TNDN n\u1ed9p tr\u01b0\u1edbc (n\u1ebfu c\u00f3).<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK ti\u1ec1n (chi ti\u1ebft ti\u1ec1n n\u1ed9p thu\u1ebf TNDN), sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft TK 453. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n ( \u2026).<\/span><\/p>\n

– Ti\u1ec1n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c (M\u00e3 s\u1ed1 08)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u1ee7a TCVM trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb ch\u1ec9 ti\u00eau “Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c” (M\u00e3 s\u1ed1 07) tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng. N\u1ebfu s\u1ed1 li\u1ec7u n\u00e0y l\u00e0 s\u1ed1 \u00e2m (tr\u01b0\u1eddng h\u1ee3p l\u1ed7), th\u00ec ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n

– Ti\u1ec1n chi cho ho\u1ea1t \u0111\u1ed9ng kh\u00e1c (M\u00e3 s\u1ed1 09)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 v\u1ec1 l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng t\u1ef1 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u1ee7a TCVM trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb ch\u1ec9 ti\u00eau “Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kh\u00e1c” (M\u00e3 s\u1ed1 08) tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng. S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n

– L\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u01b0\u1edbc nh\u1eefng thay \u0111\u1ed5i v\u1ec1 t\u00e0i s\u1ea3n v\u00e0 v\u1ed1n l\u01b0u \u0111\u1ed9ng (M\u00e3 s\u1ed1 20)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 ti\u1ec1n thu v\u00e0o v\u1edbi t\u1ed5ng s\u1ed1 ti\u1ec1n chi ra t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u01b0\u1edbc nh\u1eefng thay \u0111\u1ed1i v\u1ec1 t\u00e0i s\u1ea3n v\u00e0 v\u1ed1n l\u01b0u \u0111\u1ed9ng c\u1ee7a TCVM trong k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng t\u1ed5ng c\u1ed9ng s\u1ed1 li\u1ec7u c\u00e1c ch\u1ec9 ti\u00eau t\u1eeb M\u00e3 s\u1ed1 01 \u0111\u1ebfn M\u00e3 s\u1ed1 09. N\u1ebfu s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 \u00e2m th\u00ec ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n

M\u00e3 s\u1ed1 20 = M\u00e3 s\u1ed1 01 + M\u00e3 s\u1ed1 02 + M\u00e3 s\u1ed1 03 + M\u00e3 s\u1ed1 04 + M\u00e3 s\u1ed1 05 + M\u00e3 s\u1ed1 06 + M\u00e3 s\u1ed1 07+ M\u00e3 s\u1ed1 08 + M\u00e3 s\u1ed1 09<\/span><\/p>\n

– T\u0103ng\/ gi\u1ea3m c\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi v\u00e0 cho vay (M\u00e3 s\u1ed1 21)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 k\u1ef3 n\u00e0y v\u1edbi s\u1ed1 k\u1ef3 tr\u01b0\u1edbc c\u1ee7a kho\u1ea3n m\u1ee5c ti\u1ec1n g\u1eedi, cho vay c\u1ee7a TCVM.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb c\u00e1c ch\u1ec9 ti\u00eau: Ti\u1ec1n g\u1eedi t\u1ea1i NHNN (M\u00e3 s\u1ed1 112), Ti\u1ec1n g\u1eedi t\u1ea1i c\u00e1c TCTD (M\u00e3 s\u1ed1 113) v\u00e0 Cho vay (M\u00e3 s\u1ed1 130) tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh. N\u1ebfu s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 \u00e2m th\u00ec ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n

– Gi\u1ea3m ngu\u1ed3n d\u1ef1 ph\u00f2ng \u0111\u1ec3 b\u00f9 \u0111\u1eafp t\u1ed5n th\u1ea5t c\u00e1c kho\u1ea3n (M\u00e3 s\u1ed1 22)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 b\u00f9 \u0111\u1eafp t\u1ed5n th\u1ea5t trong n\u0103m.<\/span><\/p>\n

– T\u0103ng\/ gi\u1ea3m kh\u00e1c v\u1ec1 t\u00e0i s\u1ea3n ho\u1ea1t \u0111\u1ed9ng (M\u00e3 s\u1ed1 23)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 k\u1ef3 n\u00e0y v\u1edbi s\u1ed1 k\u1ef3 tr\u01b0\u1edbc c\u1ee7a hai ch\u1ec9 ti\u00eau “T\u00e0i s\u1ea3n kh\u00e1c” (M\u00e3 s\u1ed1 150), “C\u00e1c kho\u1ea3n ph\u1ea3i thu” (M\u00e3 s\u1ed1 160) tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a TCVM \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kho\u1ea3n l\u00e3i\/l\u1ed7 do ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 l\u0169y k\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0o doanh thu\/ chi ph\u00ed, \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kho\u1ea3n l\u00e3i\/ l\u1ed7 do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n. N\u1ebfu s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 \u00e2m th\u00ec ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n

–\u00a0<\/span>T\u0103ng\/ (Gi\u1ea3m) c\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi, ti\u1ec1n vay c\u00e1c TCTD (M\u00e3 s\u1ed1 24)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 k\u1ef3 n\u00e0y v\u1edbi s\u1ed1 k\u1ef3 tr\u01b0\u1edbc c\u1ee7a ch\u1ec9 ti\u00eau “Vay c\u00e1 nh\u00e2n, c\u00e1c TCTD, t\u1ed5 ch\u1ee9c kh\u00e1c” (M\u00e3 s\u1ed1 210) tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/span><\/p>\n

–\u00a0<\/span>T\u0103ng\/ (Gi\u1ea3m) ti\u1ec1n g\u1eedi c\u1ee7a kh\u00e1ch h\u00e0ng (M\u00e3 s\u1ed1 25)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 k\u1ef3 n\u00e0y v\u1edbi s\u1ed1 k\u1ef3 tr\u01b0\u1edbc c\u1ee7a ch\u1ec9 ti\u00eau “Ti\u1ec1n g\u1eedi c\u1ee7a kh\u00e1ch h\u00e0ng” (M\u00e3 s\u1ed1 211) tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/span><\/p>\n

– T\u0103ng\/ (Gi\u1ea3m) v\u1ed1n \u1ee7y th\u00e1c cho vay (M\u00e3 s\u1ed1 26)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 k\u1ef3 n\u00e0y v\u1edbi s\u1ed1 k\u1ef3 tr\u01b0\u1edbc c\u1ee7a ch\u1ec9 ti\u00eau “V\u1ed1n nh\u1eadn \u1ee7y th\u00e1c cho vay” (M\u00e3 s\u1ed1 212) tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/span><\/p>\n

– T\u0103ng\/ (Gi\u1ea3m) kh\u00e1c v\u1ec1 c\u00f4ng n\u1ee3 ho\u1ea1t \u0111\u1ed9ng (M\u00e3 s\u1ed1 27)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 k\u1ef3 n\u00e0y v\u1edbi s\u1ed1 k\u1ef3 tr\u01b0\u1edbc c\u1ee7a ch\u1ec9 ti\u00eau “C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 b\u00ean ngo\u00e0i” (M\u00e3 s\u1ed1 213); ch\u1ec9 ti\u00eau “Ph\u1ea3i tr\u1ea3 kh\u00e1c” (M\u00e3 s\u1ed1 217) tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho nh\u00e2n vi\u00ean, chi ph\u00ed ph\u1ea3i tr\u1ea3).<\/span><\/p>\n

– Chi t\u1eeb c\u00e1c qu\u1ef9 (M\u00e3 s\u1ed1 28)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 s\u1ed1 ti\u1ec1n chi ra t\u1eeb c\u00e1c qu\u1ef9 trong k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y c\u0103n c\u1ee9 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 cu\u1ed1i n\u0103m v\u1edbi s\u1ed1 \u0111\u1ea7u n\u0103m c\u1ee7a ch\u1ec9 ti\u00eau “Qu\u1ef9 c\u1ee7a TCVM” (M\u00e3 s\u1ed1 223).<\/span><\/p>\n

– L\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh (M\u00e3 s\u1ed1 30)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 ti\u1ec1n thu v\u00e0o v\u1edbi t\u1ed5ng s\u1ed1 ti\u1ec1n chi ra t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh sau khi \u0111i\u1ec1u ch\u1ec9nh nh\u1eefng thay \u0111\u1ed1i v\u1ec1 t\u00e0i s\u1ea3n v\u00e0 v\u1ed1n l\u01b0u \u0111\u1ed9ng c\u1ee7a TCVM trong k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng t\u1ed5ng c\u1ed9ng s\u1ed1 li\u1ec7u c\u00e1c ch\u1ec9 ti\u00eau t\u1eeb M\u00e3 s\u1ed1 01 \u0111\u1ebfn M\u00e3 s\u1ed1 28. N\u1ebfu s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 \u00e2m th\u00ec ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n

M\u00e3 s\u1ed1 30 = M\u00e3 s\u1ed1 20 + M\u00e3 s\u1ed1 21 + M\u00e3 s\u1ed1 22 + M\u00e3 s\u1ed1 23 + M\u00e3 s\u1ed1 24 + M\u00e3 s\u1ed1 25 + M\u00e3 s\u1ed1 26+ M\u00e3 s\u1ed1 27 + M\u00e3 s\u1ed1 28<\/span><\/p>\n

3.2. L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/span><\/p>\n

–\u00a0<\/span>Ti\u1ec1n chi mua s\u1eafm, x\u00e2y d\u1ef1ng TSC\u0110 (M\u00e3 s\u1ed1 31)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 th\u1ef1c chi \u0111\u1ec3 mua s\u1eafm, x\u00e2y d\u1ef1ng TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 v\u00f4 h\u00ecnh, ti\u1ec1n chi cho giai \u0111o\u1ea1n tri\u1ec3n khai \u0111\u00e3 \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1 th\u00e0nh TSC\u0110 v\u00f4 h\u00ecnh trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK ti\u1ec1n (chi ti\u1ebft s\u1ed1 ti\u1ec1n chi mua s\u1eafm, x\u00e2y d\u1ef1ng TSC\u0110), s\u1ed5 k\u1ebf to\u00e1n c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i thu (chi ti\u1ebft ti\u1ec1n thu n\u1ee3 chuy\u1ec3n tr\u1ea3 ngay cho ho\u1ea1t \u0111\u1ed9ng mua s\u1eafm), s\u1ed5 k\u1ebf to\u00e1n TK 451 (chi ti\u1ebft tr\u1ea3 n\u1ee3 cho ng\u01b0\u1eddi b\u00e1n TSC\u0110), sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 301, 302, 303, 305 trong k\u1ef3 b\u00e1o c\u00e1o. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n

– Ti\u1ec1n thu t\u1eeb thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 (M\u00e3 s\u1ed1 32)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ti\u1ec1n thu\u1ea7n \u0111\u00e3 thu t\u1eeb vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 v\u00f4 h\u00ecnh trong k\u1ef3 b\u00e1o c\u00e1o, k\u1ec3 c\u1ea3 s\u1ed1 ti\u1ec1n thu h\u1ed3i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110.<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m s\u1ed1 thu b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 ho\u1eb7c s\u1ed1 ti\u1ec1n ph\u1ea3i thu nh\u01b0ng ch\u01b0a thu \u0111\u01b0\u1ee3c trong k\u1ef3 b\u00e1o c\u00e1o t\u1eeb vi\u1ec7c thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n TSC\u0110.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ti\u1ec1n thu v\u00e0 s\u1ed1 ti\u1ec1n chi cho vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110. S\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK ti\u1ec1n, sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 791, 351 (chi ti\u1ebft ti\u1ec1n thu thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110) trong k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 ti\u1ec1n chi \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 101, sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 891 (Chi ti\u1ebft chi v\u1ec1 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110) trong k\u1ef3 b\u00e1o c\u00e1o. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026) n\u1ebfu s\u1ed1 ti\u1ec1n th\u1ef1c thu nh\u1ecf h\u01a1n s\u1ed1 ti\u1ec1n th\u1ef1c chi.<\/span><\/p>\n

– L\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 ( M\u00e3 s\u1ed1 35)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 ti\u1ec1n thu v\u00e0o v\u1edbi t\u1ed5ng s\u1ed1 ti\u1ec1n chi ra t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 trong k\u1ef3 b\u00e1o c\u00e1o. N\u1ebfu s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 \u00e2m th\u00ec ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n

M\u00e3 s\u1ed1 35 = M\u00e3 s\u1ed1 31 + M\u00e3 s\u1ed1 32.<\/span><\/p>\n

3.3. L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/span><\/p>\n

– Ti\u1ec1n thu t\u1eeb nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (M\u00e3 s\u1ed1 36)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 th\u1ef1c th\u1ef1c nh\u1eadn g\u00f3p v\u1ed1n c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n vay v\u00e0 n\u1ee3 \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh v\u1ed1n, kho\u1ea3n l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i chuy\u1ec3n th\u00e0nh v\u1ed1n ho\u1eb7c nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK ti\u1ec1n sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n TK 601 trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

– Ti\u1ec1n tr\u1ea3 l\u1ea1i v\u1ed1n g\u00f3p cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu (M\u00e3 s\u1ed1 37)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 do ho\u00e0n l\u1ea1i v\u1ed1n g\u00f3p cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c ho\u00e0n tr\u1ea3 b\u1eb1ng ti\u1ec1n trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n tr\u1ea3 l\u1ea1i v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 ho\u1eb7c s\u1eed d\u1ee5ng v\u1ed1n g\u00f3p \u0111\u1ec3 b\u00f9 l\u1ed7 kinh doanh.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK ti\u1ec1n, sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 601 trong k\u1ef3 b\u00e1o c\u00e1o. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

L\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (M\u00e3 s\u1ed1 40)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 ti\u1ec1n thu v\u00e0o v\u1edbi t\u1ed5ng s\u1ed1 ti\u1ec1n chi ra t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh trong k\u1ef3 b\u00e1o c\u00e1o. N\u1ebfu s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 \u00e2m th\u00ec ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n

M\u00e3 s\u1ed1 40 = M\u00e3 s\u1ed1 36 + M\u00e3 s\u1ed1 37.<\/span><\/p>\n

3.4. T\u1ed5ng h\u1ee3p c\u00e1c lu\u1ed3ng ti\u1ec1n trong k\u1ef3<\/span><\/p>\n

– L\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n trong k\u1ef3 ( M\u00e3 s\u1ed1 50)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau \u201cL\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n trong k\u1ef3\u201d ph\u1ea3n \u00e1nh ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 ti\u1ec1n thu v\u00e0o v\u1edbi t\u1ed5ng s\u1ed1 ti\u1ec1n chi ra t\u1eeb ba lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng: Ho\u1ea1t \u0111\u1ed9ng kinh doanh, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a TCVM trong k\u1ef3 b\u00e1o c\u00e1o. N\u1ebfu s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 \u00e2m th\u00ec ghi trong ngo\u1eb7c \u0111\u01a1n (…).<\/span><\/p>\n

M\u00e3 s\u1ed1 50 = M\u00e3 s\u1ed1 30 + M\u00e3 s\u1ed1 35 + M\u00e3 s\u1ed1 40.<\/span><\/p>\n

– Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n \u0111\u1ea7u k\u1ef3 (M\u00e3 s\u1ed1 60)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau \u201cTi\u1ec1n\u201d \u0111\u1ea7u k\u1ef3 b\u00e1o c\u00e1o (M\u00e3 s\u1ed1 110, c\u1ed9t \u201cS\u1ed1 \u0111\u1ea7u n\u0103m\u201d tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh).<\/span><\/p>\n

– \u1ea2nh h\u01b0\u1edfng c\u1ee7a thay \u0111\u1ed5i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 (M\u00e3 s\u1ed1 61)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7 (M\u00e3 s\u1ed1 110 c\u1ee7a B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh) t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK ti\u1ec1n v\u00e0 c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan (chi ti\u1ebft c\u00e1c kho\u1ea3n tho\u1ea3 m\u00e3n \u0111\u1ecbnh ngh\u0129a l\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n), sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft TK 641 trong k\u1ef3 b\u00e1o c\u00e1o. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 d\u01b0\u01a1ng n\u1ebfu c\u00f3 l\u00e3i t\u1ef7 gi\u00e1 v\u00e0 \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026) n\u1ebfu ph\u00e1t sinh l\u1ed7 t\u1ef7 gi\u00e1.<\/span><\/p>\n

– Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n cu\u1ed1i k\u1ef3 (M\u00e3 s\u1ed1 70)<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau \u201cTi\u1ec1n\u201d cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o (M\u00e3 s\u1ed1 110, c\u1ed9t \u201cS\u1ed1 cu\u1ed1i n\u0103m\u201d tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh).<\/span><\/p>\n

M\u00e3 s\u1ed1 70 = M\u00e3 s\u1ed1 50 + M\u00e3 s\u1ed1 60 + M\u00e3 s\u1ed1 61.<\/span><\/p>\n

\u0110i\u1ec1u 80. N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (M\u1eabu s\u1ed1 B09-TCVM)<\/span><\/b><\/p>\n

1. M\u1ee5c \u0111\u00edch c\u1ee7a B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/span><\/p>\n

a. B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn h\u1ee3p th\u00e0nh kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u00f9ng \u0111\u1ec3 m\u00f4 t\u1ea3 mang t\u00ednh t\u01b0\u1eddng thu\u1eadt ho\u1eb7c ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c th\u00f4ng tin s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 c\u0169ng nh\u01b0 c\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft kh\u00e1c theo y\u00eau c\u1ea7u c\u1ee7a c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u1ee5 th\u1ec3.<\/span><\/p>\n

b. B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u0169ng c\u00f3 th\u1ec3 tr\u00ecnh b\u00e0y nh\u1eefng th\u00f4ng tin kh\u00e1c n\u1ebfu TCVM x\u00e9t th\u1ea5y c\u1ea7n thi\u1ebft cho vi\u1ec7c tr\u00ecnh b\u00e0y trung th\u1ef1c, h\u1ee3p l\u00fd B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

2. Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/p>\n

a. Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m, TCVM ph\u1ea3i l\u1eadp B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cTr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u201d v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

b. Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 TCVM ph\u1ea3i l\u1eadp B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1ecdn l\u1ecdc theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cB\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9\u201d v\u00e0 Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn chu\u1ea9n m\u1ef1c<\/span><\/p>\n

c. B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a TCVM ph\u1ea3i tr\u00ecnh b\u00e0y nh\u1eefng n\u1ed9i dung d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n

– C<\/span>\u00e1c th\u00f4ng tin v\u1ec1 c\u01a1 s\u1edf l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c ch\u1ecdn v\u00e0 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch v\u00e0 c\u00e1c s\u1ef1 ki\u1ec7n quan tr\u1ecdng;<\/span><\/p>\n

– Tr\u00ecnh b\u00e0y c\u00e1c th\u00f4ng tin theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n ch\u01b0a \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong c\u00e1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c (C\u00e1c th\u00f4ng tin tr\u1ecdng y\u1ebfu);<\/span><\/p>\n

– Cung c\u1ea5p th\u00f4ng tin b\u1ed5 sung ch\u01b0a \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong c\u00e1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00e1c, nh\u01b0ng l\u1ea1i c\u1ea7n thi\u1ebft cho vi\u1ec7c tr\u00ecnh b\u00e0y trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a TCVM.<\/span><\/p>\n

d. B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y m\u1ed9t c\u00e1ch c\u00f3 h\u1ec7 th\u1ed1ng. TCVM \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng s\u1eafp x\u1ebfp s\u1ed1 th\u1ee9 t\u1ef1 trong thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo c\u00e1ch th\u1ee9c ph\u00f9 h\u1ee3p nh\u1ea5t v\u1edbi \u0111\u1eb7c th\u00f9 c\u1ee7a m\u00ecnh theo nguy\u00ean t\u1eafc m\u1ed7i kho\u1ea3n m\u1ee5c trong B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u00e1nh d\u1ea5u d\u1eabn t\u1edbi c\u00e1c th\u00f4ng tin li\u00ean quan trong B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

3. C\u01a1 s\u1edf l\u1eadp B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/p>\n

a. C\u0103n c\u1ee9 v\u00e0o B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7;<\/span><\/p>\n

b. C\u0103n c\u1ee9 v\u00e0o s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p; S\u1ed5, th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft ho\u1eb7c b\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft c\u00f3 li\u00ean quan;<\/span><\/p>\n

c. C\u0103n c\u1ee9 v\u00e0o B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m tr\u01b0\u1edbc;<\/span><\/p>\n

d. C\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf c\u1ee7a TCVM v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan.<\/span><\/p>\n

4. N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau<\/span><\/p>\n

4.1. \u0110\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a TCVM<\/span><\/p>\n

Trong ph\u1ea7n n\u00e0y TCVM n\u00eau r\u00f5:<\/span><\/p>\n

(1) Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, th\u1eddi h\u1ea1n c\u00f3 gi\u00e1 tr\u1ecb;<\/span><\/p>\n

(2) H\u00ecnh th\u1ee9c g\u00f3p v\u1ed1n, s\u1ed1 l\u01b0\u1ee3ng th\u00e0nh vi\u00ean;<\/span><\/p>\n

(3) Th\u00e0nh ph\u1ea7n H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb\/ H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean (T\u00ean, ch\u1ee9c danh t\u1eebng ng\u01b0\u1eddi);<\/span><\/p>\n

(4) Th\u00e0nh ph\u1ea7n Ban T\u1ed5ng Gi\u00e1m \u0111\u1ed1c\/Gi\u00e1m \u0111\u1ed1c (T\u00ean, ch\u1ee9c danh t\u1eebng ng\u01b0\u1eddi);<\/span><\/p>\n

(5) \u0110\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n

(6) Tr\u1ee5 s\u1edf ch\u00ednh; S\u1ed1 Ph\u00f2ng Giao d\u1ecbch;<\/span><\/p>\n

(7) T\u1ed5ng s\u1ed1 c\u00e1n b\u1ed9, c\u00f4ng nh\u00e2n vi\u00ean.<\/span><\/p>\n

4.2. K\u1ef3 k\u1ebf to\u00e1n, \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n<\/span><\/p>\n

(1) K\u1ef3 k\u1ebf to\u00e1n n\u0103m ghi r\u00f5 k\u1ef3 k\u1ebf to\u00e1n n\u0103m theo n\u0103m d\u01b0\u01a1ng l\u1ecbch b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/01\/\u2026 \u0111\u1ebfn 31\/12\/\u2026 N\u1ebfu TCVM c\u00f3 n\u0103m t\u00e0i ch\u00ednh kh\u00e1c v\u1edbi n\u0103m d\u01b0\u01a1ng l\u1ecbch th\u00ec ghi r\u00f5 ng\u00e0y b\u1eaft \u0111\u1ea7u v\u00e0 ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/span><\/p>\n

(2) \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n: ghi r\u00f5 l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam, ho\u1eb7c m\u1ed9t \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 kh\u00e1c \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n.<\/span><\/p>\n

4.3. Chu\u1ea9n m\u1ef1c v\u00e0 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng<\/span><\/p>\n

(1) Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng: N\u00eau r\u00f5 TCVM hi\u1ec7n \u0111ang \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n n\u00e0o.<\/span><\/p>\n

(2)<\/span>Tuy\u00ean b\u1ed1 v\u1ec1 vi\u1ec7c tu\u00e2n th\u1ee7 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n: N\u00eau r\u00f5 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c Chu\u1ea9n m\u1ef1c v\u00e0 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Vi\u1ec7t Nam hay kh\u00f4ng? B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c coi l\u00e0 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y ph\u00f9 h\u1ee3p v\u1edbi Chu\u1ea9n m\u1ef1c v\u00e0 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Vi\u1ec7t Nam n\u1ebfu B\u00e1o c\u00e1o t\u00e0i ch\u00ednh tu\u00e2n th\u1ee7 m\u1ecdi quy \u0111\u1ecbnh c\u1ee7a t\u1eebng chu\u1ea9n m\u1ef1c, th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh m\u00e0 TCVM \u0111ang \u00e1p d\u1ee5ng. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n n\u00e0o th\u00ec ph\u1ea3i ghi r\u00f5.<\/span><\/p>\n

4.4.\u00a0<\/span>C\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u00e1p d\u1ee5ng<\/span><\/p>\n

(1) C\u00e1c lo\u1ea1i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u00e1p d\u1ee5ng trong k\u1ebf to\u00e1n<\/span><\/p>\n

– Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i m\u00e0 TCVM l\u1ef1a ch\u1ecdn t\u1ef7 gi\u00e1 \u0111\u1ec3 \u00e1p d\u1ee5ng trong k\u1ebf to\u00e1n;<\/span><\/p>\n

– T\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng khi ghi nh\u1eadn v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n;<\/span><\/p>\n

– T\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng khi ghi nh\u1eadn v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i n\u1ee3 ph\u1ea3i tr\u1ea3;<\/span><\/p>\n

– C\u00e1c lo\u1ea1i t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng trong giao d\u1ecbch kh\u00e1c.<\/span><\/p>\n

(2) Nguy\u00ean t\u1eafc ghi nh\u1eadn c\u00e1c kho\u1ea3n cho vay:<\/span><\/p>\n

– Nguy\u00ean t\u1eafc ghi nh\u1eadn cho vay t\u1eeb ngu\u1ed3n v\u1ed1n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a TCVM;<\/span><\/p>\n

– Nguy\u00ean t\u1eafc ghi nh\u1eadn cho vay t\u1eeb ngu\u1ed3n v\u1ed1n \u1ee7y th\u00e1c;<\/span><\/p>\n

– Nguy\u00ean t\u1eafc ph\u00e2n lo\u1ea1i n\u1ee3 v\u00e0 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng r\u1ee7i ro; x\u00f3a s\u1ed5 c\u00e1c kho\u1ea3n cho vay kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i.<\/span><\/p>\n

(3) Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n n\u1ee3 ph\u1ea3i thu<\/span><\/p>\n

– Ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu;<\/span><\/p>\n

– C\u00f3 \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft theo k\u1ef3 h\u1ea1n g\u1ed1c, k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, theo nguy\u00ean t\u1ec7 v\u00e0 theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng?<\/span><\/p>\n

– C\u00f3 ghi nh\u1eadn n\u1ee3 ph\u1ea3i thu kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i kh\u00f4ng?<\/span><\/p>\n

(4) Nguy\u00ean t\u1eafc ghi nh\u1eadn h\u00e0ng t\u1ed3n kho<\/span><\/p>\n

– Nguy\u00ean t\u1eafc ghi nh\u1eadn h\u00e0ng t\u1ed3n kho: N\u00eau r\u00f5 h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 g\u1ed1c ho\u1eb7c theo gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c.<\/span><\/p>\n

– Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho: N\u00eau r\u00f5 doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0o (B\u00ecnh qu\u00e2n gia quy\u1ec1n; nh\u1eadp tr\u01b0\u1edbc, xu\u1ea5t tr\u01b0\u1edbc; hay t\u00ednh theo gi\u00e1 \u0111\u00edch danh, ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ebb).<\/span><\/p>\n

– Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho: N\u00eau r\u00f5 doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean hay ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n

– Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho: N\u00eau r\u00f5 doanh nghi\u1ec7p l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho tr\u00ean c\u01a1 s\u1edf ch\u00eanh l\u1ec7ch l\u1edbn h\u01a1n c\u1ee7a gi\u00e1 g\u1ed1c v\u00e0 gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u1ee7a h\u00e0ng t\u1ed3n kho. Gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u1ee7a h\u00e0ng t\u1ed3n kho c\u00f3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cH\u00e0ng t\u1ed3n kho\u201d hay kh\u00f4ng? Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho l\u00e0 l\u1eadp theo s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp n\u0103m nay v\u1edbi s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp n\u0103m tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft d\u1eabn \u0111\u1ebfn n\u0103m nay ph\u1ea3i l\u1eadp th\u00eam hay ho\u00e0n nh\u1eadp.<\/span><\/p>\n

(5) Nguy\u00ean t\u1eafc ghi nh\u1eadn v\u00e0 c\u00e1ch kh\u1ea5u hao TSC\u0110, TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh<\/span><\/p>\n

a. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 v\u00f4 h\u00ecnh:<\/span><\/p>\n

– N\u00eau r\u00f5 gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a TSC\u0110 l\u00e0 theo nguy\u00ean gi\u00e1 hay gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/span><\/p>\n

– Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh sau ghi nh\u1eadn ban \u0111\u1ea7u (chi ph\u00ed n\u00e2ng c\u1ea5p, c\u1ea3i t\u1ea1o, duy tu, s\u1eeda ch\u1eefa) \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 tr\u1ecb ghi s\u1ed5 hay chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh;<\/span><\/p>\n

– N\u00eau r\u00f5 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao TSC\u0110; S\u1ed1 ph\u1ea3i kh\u1ea5u hao t\u00ednh theo nguy\u00ean gi\u00e1 hay b\u1eb1ng nguy\u00ean gi\u00e1 tr\u1eeb gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i \u01b0\u1edbc t\u00ednh t\u1eeb vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110;<\/span><\/p>\n

– C\u00e1c quy \u0111\u1ecbnh kh\u00e1c v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng, kh\u1ea5u hao TSC\u0110 c\u00f3 \u0111\u01b0\u1ee3c tu\u00e2n th\u1ee7 kh\u00f4ng?<\/span><\/p>\n

b. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh:<\/span><\/p>\n

– N\u00eau r\u00f5 gi\u00e1 tr\u1ecb ghi s\u1ed5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o;<\/span><\/p>\n

– N\u00eau r\u00f5 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/p>\n

(6) Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/span><\/p>\n

– N\u00eau r\u00f5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng bao g\u1ed3m nh\u1eefng kho\u1ea3n chi ph\u00ed n\u00e0o.<\/span><\/p>\n

– Ph\u01b0\u01a1ng ph\u00e1p v\u00e0 th\u1eddi gian ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc;<\/span><\/p>\n

– C\u00f3 theo d\u00f5i chi ti\u1ebft chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc theo k\u1ef3 h\u1ea1n kh\u00f4ng?<\/span><\/p>\n

(7) Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3<\/span><\/p>\n

– Ph\u00e2n lo\u1ea1i n\u1ee3 ph\u1ea3i tr\u1ea3 nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

– C\u00f3 theo d\u00f5i n\u1ee3 ph\u1ea3i tr\u1ea3 theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng, k\u1ef3 h\u1ea1n g\u1ed1c, k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, theo nguy\u00ean t\u1ec7 kh\u00f4ng?<\/span><\/p>\n

– C\u00f3 \u0111\u00e1nh gi\u00e1 l\u1ea1i n\u1ee3 ph\u1ea3i tr\u1ea3 th\u1ecfa m\u00e3n \u0111\u1ecbnh ngh\u0129a c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 kh\u00f4ng?<\/span><\/p>\n

– C\u00f3 ghi nh\u1eadn n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng th\u1ea5p h\u01a1n ngh\u0129a v\u1ee5 ph\u1ea3i thanh to\u00e1n kh\u00f4ng?<\/span><\/p>\n

– C\u00f3 l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng?<\/span><\/p>\n

(8) Nguy\u00ean t\u1eafc ghi nh\u1eadn chi ph\u00ed ph\u1ea3i tr\u1ea3: N\u00eau r\u00f5 c\u00e1c kho\u1ea3n chi ph\u00ed ch\u01b0a chi nh\u01b0ng \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh \u0111\u1ec3 ghi nh\u1eadn v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng trong k\u1ef3 l\u00e0 nh\u1eefng kho\u1ea3n chi ph\u00ed n\u00e0o? C\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a nh\u1eefng kho\u1ea3n chi ph\u00ed \u0111\u00f3.<\/span><\/p>\n

(9) Nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ghi nh\u1eadn c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3:<\/span><\/p>\n

– Nguy\u00ean t\u1eafc ghi nh\u1eadn d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3: N\u00eau r\u00f5 c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u00e3 ghi nh\u1eadn c\u00f3 tho\u1ea3 m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh trong Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cC\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng, t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng\u201d kh\u00f4ng?.<\/span><\/p>\n

– Ph\u01b0\u01a1ng ph\u00e1p ghi nh\u1eadn d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3: N\u00eau r\u00f5 c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c l\u1eadp th\u00eam (ho\u1eb7c ho\u00e0n nh\u1eadp) theo s\u1ed1 ch\u00eanh l\u1ec7ch l\u1edbn h\u01a1n (ho\u1eb7c nh\u1ecf h\u01a1n) gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 ph\u1ea3i l\u1eadp n\u0103m nay so v\u1edbi s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u00e3 l\u1eadp n\u0103m tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng \u0111ang ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n

(10) Nguy\u00ean t\u1eafc ghi nh\u1eadn v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu:<\/span><\/p>\n

– V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u00f3 \u0111\u01b0\u1ee3c ghi nh\u1eadn theo s\u1ed1 v\u1ed1n th\u1ef1c g\u00f3p kh\u00f4ng?<\/span><\/p>\n

– L\u00fd do ghi nh\u1eadn kho\u1ea3n ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n v\u00e0 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i?<\/span><\/p>\n

– L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? Nguy\u00ean t\u1eafc ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn, c\u1ed5 t\u1ee9c.<\/span><\/p>\n

(11) Nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ghi nh\u1eadn c\u00e1c<\/span>\u00a0<\/span>kho\u1ea3n thu nh\u1eadp:<\/span><\/p>\n

– Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng, d\u1ecbch v\u1ee5: C\u00f3 tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn doanh thu quy \u0111\u1ecbnh t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cDoanh thu v\u00e0 thu nh\u1eadp kh\u00e1c\u201d hay kh\u00f4ng? C\u00e1c ph\u01b0\u01a1ng ph\u00e1p n\u00e0o \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ghi nh\u1eadn thu nh\u1eadp.<\/span><\/p>\n

– C\u00e1c nguy\u00ean t\u1eafc ghi nh\u1eadn thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

(12) Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chi ph\u00ed:<\/span><\/p>\n

– C\u00f3 ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng (ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng; d\u1ecbch v\u1ee5) v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd ph\u00e1t sinh trong k\u1ef3 kh\u00f4ng?<\/span><\/p>\n

– C\u00e1c kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd l\u00e0 g\u00ec?<\/span><\/p>\n

(13) Nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ghi nh\u1eadn chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh: Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t thu\u1ebf TNDN trong n\u0103m hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

(14) C\u00e1c nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n kh\u00e1c: N\u00eau r\u00f5 c\u00e1c nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n kh\u00e1c v\u1edbi m\u1ee5c \u0111\u00edch gi\u00fap cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng hi\u1ec3u \u0111\u01b0\u1ee3c l\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean c\u01a1 s\u1edf tu\u00e2n th\u1ee7 h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh.<\/span><\/p>\n

4.5. Th\u00f4ng tin b\u1ed5 sung cho c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/span><\/p>\n

– Trong ph\u1ea7n n\u00e0y, TCVM ph\u1ea3i tr\u00ecnh b\u00e0y v\u00e0 ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh \u0111\u1ec3 gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh hi\u1ec3u r\u00f5 h\u01a1n n\u1ed9i dung c\u00e1c kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

– \u0110\u01a1n v\u1ecb t\u00ednh gi\u00e1 tr\u1ecb tr\u00ecnh b\u00e0y trong ph\u1ea7n \u201cTh\u00f4ng tin b\u1ed5 sung cho c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh \u201d l\u00e0 \u0111\u01a1n v\u1ecb t\u00ednh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh . S\u1ed1 li\u1ec7u ghi v\u00e0o c\u1ed9t \u201c\u0110\u1ea7u n\u0103m\u201d \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb c\u1ed9t \u201cCu\u1ed1i n\u0103m\u201d trong B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh k\u1ef3 tr\u01b0\u1edbc. S\u1ed1 li\u1ec7u ghi v\u00e0o c\u1ed9t \u201cCu\u1ed1i n\u0103m\u201d \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf s\u1ed1 li\u1ec7u l\u1ea5y t\u1eeb:<\/span><\/p>\n

+ B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh k\u1ef3 n\u00e0y;<\/span><\/p>\n

+ S\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p;<\/span><\/p>\n

+ S\u1ed5 v\u00e0 th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft ho\u1eb7c B\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft c\u00f3 li\u00ean quan.<\/span><\/p>\n

– TCVM \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng \u0111\u00e1nh s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a th\u00f4ng tin chi ti\u1ebft \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong ph\u1ea7n n\u00e0y theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 d\u1eabn t\u1eeb B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ea3m b\u1ea3o d\u1ec5 \u0111\u1ed1i chi\u1ebfu v\u00e0 c\u00f3 th\u1ec3 so s\u00e1nh gi\u1eefa c\u00e1c k\u1ef3.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p TCVM c\u00f3 \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 sai s\u00f3t tr\u1ecdng y\u1ebfu c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc th\u00ec ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u so s\u00e1nh (s\u1ed1 li\u1ec7u \u1edf c\u1ed9t \u201c\u0110\u1ea7u n\u0103m\u201d) \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc c\u00f3 th\u1ec3 so s\u00e1nh v\u00e0 gi\u1ea3i tr\u00ecnh r\u00f5 \u0111i\u1ec1u n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p v\u00ec l\u00fd do n\u00e0o \u0111\u00f3 d\u1eabn \u0111\u1ebfn s\u1ed1 li\u1ec7u \u1edf c\u1ed9t \u201c\u0110\u1ea7u n\u0103m\u201d kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng so s\u00e1nh \u0111\u01b0\u1ee3c v\u1edbi s\u1ed1 li\u1ec7u \u1edf c\u1ed9t \u201cCu\u1ed1i n\u0103m\u201d th\u00ec \u0111i\u1ec1u n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c n\u00eau r\u00f5 trong B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

4.6. Th\u00f4ng tin b\u1ed5 sung cho c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n

– Trong ph\u1ea7n n\u00e0y, TCVM ph\u1ea3i tr\u00ecnh b\u00e0y v\u00e0 ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh hi\u1ec3u r\u00f5 h\u01a1n n\u1ed9i dung c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c thu nh\u1eadp, chi ph\u00ed.<\/span><\/p>\n

– \u0110\u01a1n v\u1ecb t\u00ednh gi\u00e1 tr\u1ecb tr\u00ecnh b\u00e0y trong ph\u1ea7n \u201cTh\u00f4ng tin b\u1ed5 sung cho c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng\u201d l\u00e0 \u0111\u01a1n v\u1ecb t\u00ednh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng. S\u1ed1 li\u1ec7u ghi v\u00e0o c\u1ed9t \u201cN\u0103m tr\u01b0\u1edbc\u201d \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m tr\u01b0\u1edbc. S\u1ed1 li\u1ec7u ghi v\u00e0o c\u1ed9t \u201cN\u0103m nay\u201d \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf s\u1ed1 li\u1ec7u l\u1ea5y t\u1eeb:<\/span><\/p>\n

+ B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng k\u1ef3 n\u00e0y;<\/span><\/p>\n

+ S\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p;<\/span><\/p>\n

+ S\u1ed5 v\u00e0 th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft ho\u1eb7c B\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft c\u00f3 li\u00ean quan.<\/span><\/p>\n

– TCVM \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng \u0111\u00e1nh s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a th\u00f4ng tin chi ti\u1ebft \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong ph\u1ea7n n\u00e0y theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 d\u1eabn t\u1eeb B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 \u0111\u1ea3m b\u1ea3o d\u1ec5 \u0111\u1ed1i chi\u1ebfu v\u00e0 c\u00f3 th\u1ec3 so s\u00e1nh gi\u1eefa c\u00e1c k\u1ef3.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p v\u00ec l\u00fd do n\u00e0o \u0111\u00f3 d\u1eabn \u0111\u1ebfn s\u1ed1 li\u1ec7u \u1edf c\u1ed9t \u201cN\u0103m tr\u01b0\u1edbc\u201d kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng so s\u00e1nh \u0111\u01b0\u1ee3c v\u1edbi s\u1ed1 li\u1ec7u \u1edf c\u1ed9t \u201cN\u0103m nay\u201d th\u00ec \u0111i\u1ec1u n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c n\u00eau r\u00f5 trong B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

4.7. Th\u00f4ng tin b\u1ed5 sung cho c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/span><\/p>\n

– Trong ph\u1ea7n n\u00e0y, TCVM ph\u1ea3i tr\u00ecnh b\u00e0y v\u00e0 ph\u00e2n t\u00edch c\u00e1c s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u1ec3 gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u01b0u chuy\u1ec3n ti\u1ec1n trong k\u1ef3 c\u1ee7a TCVM.<\/span><\/p>\n

– \u0110\u01a1n v\u1ecb t\u00ednh gi\u00e1 tr\u1ecb tr\u00ecnh b\u00e0y trong ph\u1ea7n \u201cTh\u00f4ng tin b\u1ed5 sung cho c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7\u201d l\u00e0 \u0111\u01a1n v\u1ecb t\u00ednh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7. S\u1ed1 li\u1ec7u ghi v\u00e0o c\u1ed9t \u201cN\u0103m tr\u01b0\u1edbc\u201d \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m tr\u01b0\u1edbc; S\u1ed1 li\u1ec7u ghi v\u00e0o c\u1ed9t \u201cN\u0103m nay\u201d \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf s\u1ed1 li\u1ec7u l\u1ea5y t\u1eeb:<\/span><\/p>\n

+ B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 n\u0103m nay<\/span><\/p>\n

+ S\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p;<\/span><\/p>\n

+ S\u1ed5 v\u00e0 th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft ho\u1eb7c B\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft c\u00f3 li\u00ean quan.<\/span><\/p>\n

4.8. Nh\u1eefng th\u00f4ng tin kh\u00e1c<\/span><\/p>\n

– Trong ph\u1ea7n n\u00e0y, TCVM ph\u1ea3i tr\u00ecnh b\u00e0y nh\u1eefng th\u00f4ng tin quan tr\u1ecdng kh\u00e1c (N\u1ebfu c\u00f3) ngo\u00e0i nh\u1eefng th\u00f4ng tin \u0111\u00e3 tr\u00ecnh b\u00e0y trong c\u00e1c ph\u1ea7n tr\u00ean nh\u1eb1m cung c\u1ea5p th\u00f4ng tin m\u00f4 t\u1ea3 b\u1eb1ng l\u1eddi ho\u1eb7c s\u1ed1 li\u1ec7u theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 nh\u1eb1m gi\u00fap cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng hi\u1ec3u B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a TCVM \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trung th\u1ef1c, h\u1ee3p l\u00fd.<\/span><\/p>\n

– Khi tr\u00ecnh b\u00e0y th\u00f4ng tin thuy\u1ebft minh \u1edf ph\u1ea7n n\u00e0y, tu\u1ef3 theo y\u00eau c\u1ea7u v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m th\u00f4ng tin theo quy \u0111\u1ecbnh t\u1eeb \u0111i\u1ec3m 4.5 \u0111\u1ebfn \u0111i\u1ec3m 4.7 c\u1ee7a ph\u1ea7n n\u00e0y, TCVM c\u00f3 th\u1ec3 \u0111\u01b0a ra bi\u1ec3u m\u1eabu chi ti\u1ebft, c\u1ee5 th\u1ec3 m\u1ed9t c\u00e1ch ph\u00f9 h\u1ee3p v\u00e0 nh\u1eefng th\u00f4ng tin so s\u00e1nh c\u1ea7n thi\u1ebft.<\/span><\/p>\n

– Ngo\u00e0i nh\u1eefng th\u00f4ng tin ph\u1ea3i tr\u00ecnh b\u00e0y theo quy \u0111\u1ecbnh t\u1eeb ph\u1ea7n 4.5 \u0111\u1ebfn ph\u1ea7n 4.6, TCVM \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y th\u00eam c\u00e1c th\u00f4ng tin kh\u00e1c n\u1ebfu x\u00e9t th\u1ea5y c\u1ea7n thi\u1ebft cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

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

S\u1ed4 K\u1ebe TO\u00c1N<\/span><\/b><\/p>\n

\u0110i\u1ec1u 81. S\u1ed5 k\u1ebf to\u00e1n<\/span><\/b><\/p>\n

1. S\u1ed5 k\u1ebf to\u00e1n d\u00f9ng \u0111\u1ec3 ghi ch\u00e9p, h\u1ec7 th\u1ed1ng v\u00e0 l\u01b0u gi\u1eef to\u00e0n b\u1ed9 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh \u0111\u00e3 ph\u00e1t sinh theo n\u1ed9i dung kinh t\u1ebf v\u00e0 theo tr\u00ecnh t\u1ef1 th\u1eddi gian c\u00f3 li\u00ean quan \u0111\u1ebfn TCVM. M\u1ed7i TCVM ch\u1ec9 c\u00f3 m\u1ed9t h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n cho m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n. TCVM ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh v\u1ec1 s\u1ed5 k\u1ebf to\u00e1n trong Lu\u1eadt K\u1ebf to\u00e1n, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0174\/2016\/N\u0110-CP\u00a0ng\u00e0y 30\/12\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Lu\u1eadt k\u1ebf to\u00e1n.<\/span><\/p>\n

2. TCVM \u0111\u01b0\u1ee3c t\u1ef1 x\u00e2y d\u1ef1ng bi\u1ec3u m\u1eabu s\u1ed5 k\u1ebf to\u00e1n cho ri\u00eang m\u00ecnh nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o cung c\u1ea5p th\u00f4ng tin v\u1ec1 giao d\u1ecbch kinh t\u1ebf m\u1ed9t c\u00e1ch minh b\u1ea1ch, \u0111\u1ea7y \u0111\u1ee7, d\u1ec5 ki\u1ec3m tra, d\u1ec5 ki\u1ec3m so\u00e1t v\u00e0 d\u1ec5 \u0111\u1ed1i chi\u1ebfu.<\/span><\/p>\n

3. T\u00f9y theo \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, TCVM \u0111\u01b0\u1ee3c t\u1ef1 x\u00e2y d\u1ef1ng h\u00ecnh th\u1ee9c ghi s\u1ed5 k\u1ebf to\u00e1n cho ri\u00eang m\u00ecnh tr\u00ean c\u01a1 s\u1edf \u0111\u1ea3m b\u1ea3o th\u00f4ng tin v\u1ec1 c\u00e1c giao d\u1ecbch ph\u1ea3i \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi, d\u1ec5 ki\u1ec3m tra, ki\u1ec3m so\u00e1t v\u00e0 \u0111\u1ed1i chi\u1ebfu<\/span><\/p>\n

\u0110i\u1ec1u 82. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi gi\u1eef v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n<\/span><\/b><\/p>\n

S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd, ph\u00e2n c\u00f4ng r\u00f5 r\u00e0ng tr\u00e1ch nhi\u1ec7m c\u00e1 nh\u00e2n gi\u1eef v\u00e0 ghi s\u1ed5. S\u1ed5 k\u1ebf to\u00e1n giao cho nh\u00e2n vi\u00ean n\u00e0o th\u00ec nh\u00e2n vi\u00ean \u0111\u00f3 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 nh\u1eefng \u0111i\u1ec1u ghi trong s\u1ed5 v\u00e0 vi\u1ec7c gi\u1eef s\u1ed5 trong su\u1ed1t th\u1eddi gian d\u00f9ng s\u1ed5. Khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i nh\u00e2n vi\u00ean gi\u1eef v\u00e0 ghi s\u1ed5, k\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u1ea3i t\u1ed5 ch\u1ee9c vi\u1ec7c b\u00e0n giao tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n gi\u1eefa nh\u00e2n vi\u00ean c\u0169 v\u00e0 nh\u00e2n vi\u00ean m\u1edbi. Bi\u00ean b\u1ea3n b\u00e0n giao ph\u1ea3i \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n tr\u01b0\u1edfng k\u00fd x\u00e1c nh\u1eadn.<\/span><\/p>\n

\u0110i\u1ec1u 83. M\u1edf, ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 ch\u1eef k\u00fd<\/span><\/b><\/p>\n

1. M\u1edf s\u1ed5<\/span><\/p>\n

S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i m\u1edf v\u00e0o \u0111\u1ea7u k\u1ef3 k\u1ebf to\u00e1n n\u0103m. \u0110\u1ed1i v\u1edbi TCVM m\u1edbi th\u00e0nh l\u1eadp, s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i m\u1edf t\u1eeb ng\u00e0y th\u00e0nh l\u1eadp. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a TCVM c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00fd duy\u1ec7t c\u00e1c s\u1ed5 k\u1ebf to\u00e1n. S\u1ed5 k\u1ebf to\u00e1n c\u00f3 th\u1ec3 \u0111\u00f3ng th\u00e0nh quy\u1ec3n ho\u1eb7c \u0111\u1ec3 t\u1edd r\u1eddi. C\u00e1c t\u1edd s\u1ed5 khi d\u00f9ng xong ph\u1ea3i \u0111\u00f3ng th\u00e0nh quy\u1ec3n \u0111\u1ec3 l\u01b0u tr\u1eef. Tr\u01b0\u1edbc khi d\u00f9ng s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i ho\u00e0n thi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c sau:<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi s\u1ed5 k\u1ebf to\u00e1n d\u1ea1ng quy\u1ec3n:\u00a0<\/span>Trang \u0111\u1ea7u s\u1ed5 ph\u1ea3i ghi t\u00f5 t\u00ean TCVM, t\u00ean s\u1ed5, ng\u00e0y m\u1edf s\u1ed5, ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 k\u1ef3 ghi s\u1ed5, h\u1ecd t\u00ean, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi gi\u1eef v\u00e0 ghi s\u1ed5, c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, ng\u00e0y k\u1ebft th\u00fac ghi s\u1ed5 ho\u1eb7c ng\u00e0y chuy\u1ec3n giao cho ng\u01b0\u1eddi kh\u00e1c. S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u00e1nh s\u1ed1 trang t\u1eeb trang \u0111\u1ea7u \u0111\u1ebfn trang cu\u1ed1i, gi\u1eefa hai trang s\u1ed5 ph\u1ea3i \u0111\u00f3ng d\u1ea5u gi\u00e1p lai c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi s\u1ed5 t\u1edd r\u1eddi:\u00a0<\/span>\u0110\u1ea7u m\u1ed7i s\u1ed5 t\u1edd r\u1eddi ph\u1ea3i ghi r\u00f5 t\u00ean TCVM, s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a t\u1eebng t\u1edd s\u1ed5, t\u00ean s\u1ed5, th\u00e1ng s\u1eed d\u1ee5ng, h\u1ecd t\u00ean ng\u01b0\u1eddi gi\u1eef v\u00e0 ghi s\u1ed5. C\u00e1c t\u1edd r\u1eddi tr\u01b0\u1edbc khi d\u00f9ng ph\u1ea3i \u0111\u01b0\u1ee3c T\u1ed5ng gi\u00e1m \u0111\u1ed1c\/ Gi\u00e1m \u0111\u1ed1c TCVM ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n k\u00fd x\u00e1c nh\u1eadn, \u0111\u00f3ng d\u1ea5u v\u00e0 ghi v\u00e0o s\u1ed5 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng s\u1ed5 t\u1edd r\u1eddi. C\u00e1c s\u1ed5 t\u1edd r\u1eddi ph\u1ea3i \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp theo th\u1ee9 t\u1ef1 c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n v\u00e0 ph\u1ea3i \u0111\u1ea3m b\u1ea3o s\u1ef1 an to\u00e0n, d\u1ec5 t\u00ecm.<\/span><\/p>\n

2. Ghi s\u1ed5: Vi\u1ec7c ghi s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m tra b\u1ea3o \u0111\u1ea3m c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. M\u1ecdi s\u1ed1 li\u1ec7u ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n h\u1ee3p ph\u00e1p, h\u1ee3p l\u00fd ch\u1ee9ng minh.<\/span><\/p>\n

3. Kho\u00e1 s\u1ed5: Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n ph\u1ea3i kho\u00e1 s\u1ed5 k\u1ebf to\u00e1n tr\u01b0\u1edbc khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Ngo\u00e0i ra ph\u1ea3i kho\u00e1 s\u1ed5 k\u1ebf to\u00e1n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m k\u00ea ho\u1eb7c c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

4. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi ghi s\u1ed5 thu\u1ed9c c\u00e1c \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i k\u00fd v\u00e0 ghi r\u00f5 S\u1ed1 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1, t\u00ean v\u00e0 \u0111\u1ecba ch\u1ec9 \u0110\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n. Ng\u01b0\u1eddi ghi s\u1ed5 k\u1ebf to\u00e1n l\u00e0 c\u00e1 nh\u00e2n h\u00e0nh ngh\u1ec1 ghi r\u00f5 S\u1ed1 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1.<\/span><\/p>\n

\u0110i\u1ec1u 84. S\u1eeda ch\u1eefa s\u1ed5 k\u1ebf to\u00e1n<\/span><\/b><\/p>\n

1. Khi ph\u00e1t hi\u1ec7n s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o c\u00f3 sai s\u00f3t th\u00ec ph\u1ea3i s\u1eeda ch\u1eefa b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n sai s\u00f3t trong c\u00e1c k\u1ef3 tr\u01b0\u1edbc, TCVM ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cThay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n v\u00e0 c\u00e1c sai s\u00f3t\u201d.<\/span><\/p>\n

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

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

\u0110i\u1ec1u 85. Hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n<\/span><\/b><\/p>\n

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y\u00a0<\/span>01\/<\/span>4\/<\/span>2019,v\u00e0 \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/01\/2020.<\/span><\/p>\n

2. C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4 v\u00e0 Th\u1ee7 tr\u01b0\u1edfng c\u00e1c \u0111\u01a1n v\u1ecb li\u00ean quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

3. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n Th\u00f4ng t\u01b0, n\u1ebfu c\u00f3 kh\u00f3 kh\u0103n v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb ph\u1ea3n \u00e1nh v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u, gi\u1ea3i quy\u1ebft.\/.<\/span><\/p>\n\n\n\n
\u00a0<\/i><\/b><\/p>\n

N\u01a1i nh\u1eadn:<\/i><\/b>
\n<\/i><\/b>– Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;
\n– V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7;
\n– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
\n– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
\n– V\u0103n ph\u00f2ng TW \u0110\u1ea3ng;
\n– V\u0103n ph\u00f2ng T\u1ed5ng b\u00ed th\u01b0;
\n– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9 c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;
\n– Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;
\n– Ph\u00f2ng th\u01b0\u01a1ng m\u1ea1i v\u00e0 c\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam;
\n– To\u00e0 \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
\n– Vi\u1ec7n ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
\n– Ban ch\u1ec9 \u0111\u1ea1o TW v\u1ec1 ph\u00f2ng ch\u1ed1ng tham nh\u0169ng;
\n– UBND, S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c thu\u1ebf c\u00e1c t\u1ec9nh, TP tr\u1ef1c thu\u1ed9c TW;
\n– C\u1ee5c ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);
\n– H\u1ed9i K\u1ebf to\u00e1n v\u00e0 Ki\u1ec3m to\u00e1n Vi\u1ec7t Nam;
\n– H\u1ed9i Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 Vi\u1ec7t Nam;
\n– C\u00f4ng b\u00e1o;
\n– Website Ch\u00ednh ph\u1ee7;
\n– Website B\u1ed9 T\u00e0i ch\u00ednh;
\n– C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;
\n– V\u1ee5 Ph\u00e1p ch\u1ebf (B\u1ed9 T\u00e0i ch\u00ednh);
\n– L\u01b0u: VT (2 b\u1ea3n), C\u1ee5c QLKT.<\/td>\n

\n

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


\n\u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

B\u1ed8 T\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: 05\/2019\/TT-BTC H\u00e0 N\u1ed9i, ng\u00e0y 25 th\u00e1ng 01 n\u0103m 2019 TH\u00d4NG T\u01af H\u01af\u1edaNG D\u1eaaN K\u1ebe TO\u00c1N \u00c1P D\u1ee4NG CHO T\u1ed4 CH\u1ee8C T\u00c0I CH\u00cdNH VI M\u00d4 C\u0103n c\u1ee9 Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13 ng\u00e0y 20..<\/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\/31733"}],"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=31733"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31733\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31733"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31733"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}