{"id":31877,"date":"2021-10-09T10:55:18","date_gmt":"2021-10-09T03:55:18","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31877"},"modified":"2021-09-27T10:57:03","modified_gmt":"2021-09-27T03:57:03","slug":"chuan-muc-ke-toan-so-4-tai-san-co-dinh-vo-hinh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31877","title":{"rendered":"CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N S\u1ed0 4 – T\u00c0I S\u1ea2N C\u1ed0 \u0110\u1ecaNH V\u00d4 H\u00ccNH"},"content":{"rendered":"

H\u1ec6 TH\u1ed0NG<\/strong><\/p>\n

CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N VI\u1ec6T NAM CHU\u1ea8N M\u1ef0C S\u1ed0 04 T\u00c0I S\u1ea2N C\u1ed0 \u0110\u1ecaNH V\u00d4 H\u00ccNH
\n(Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 149\/2001\/Q\u0110-BTC ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2001 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/p>\n

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

    \n
  1. M\u1ee5c \u0111\u00edch c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y l\u00e0 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1c nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) v\u00f4 h\u00ecnh, g\u1ed3m: Ti\u00eau chu\u1ea9n TSC\u0110 v\u00f4 h\u00ecnh, th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn, x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb ban \u0111\u1ea7u, chi ph\u00ed ph\u00e1t sinh sau ghi nh\u1eadn ban \u0111\u1ea7u, x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb sau ghi nh\u1eadn ban \u0111\u1ea7u, kh\u1ea5u hao, thanh l\u00fd TSC\u0110 v\u00f4 h\u00ecnh v\u00e0 m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh kh\u00e1c l\u00e0m c\u01a1 s\u1edf ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n
  2. Chu\u1ea9n m\u1ef1c n\u00e0y \u00e1p d\u1ee5ng cho k\u1ebf to\u00e1n TSC\u0110 v\u00f4 h\u00ecnh, tr\u1eeb khi c\u00f3 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00e1c quy \u0111\u1ecbnh cho ph\u00e9p \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n kh\u00e1c cho TSC\u0110 v\u00f4 h\u00ecnh.<\/li>\n
  3. M\u1ed9t s\u1ed1 TSC\u0110 v\u00f4 h\u00ecnh c\u00f3 th\u1ec3 ch\u1ee9a \u0111\u1ef1ng trong ho\u1eb7c tr\u00ean th\u1ef1c th\u1ec3 v\u1eadt ch\u1ea5t. V\u00ed d\u1ee5 nh\u01b0 \u0111\u0129a compact (trong tr\u01b0\u1eddng h\u1ee3p ph\u1ea7n m\u1ec1m m\u00e1y t\u00ednh \u0111\u01b0\u1ee3c ghi trong \u0111\u0129a compact), v\u0103n b\u1ea3n ph\u00e1p l\u00fd (trong tr\u01b0\u1eddng h\u1ee3p gi\u1ea5y ph\u00e9p ho\u1eb7c b\u1eb1ng s\u00e1ng ch\u1ebf). \u0110\u1ec3 quy\u1ebft \u0111\u1ecbnh m\u1ed9t t\u00e0i s\u1ea3n bao g\u1ed3m c\u1ea3 y\u1ebfu t\u1ed1 v\u00f4 h\u00ecnh v\u00e0 h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c TSC\u0110 h\u1eefu h\u00ecnh hay chu\u1ea9n m\u1ef1c TSC\u0110 v\u00f4 h\u00ecnh, doanh nghi\u1ec7p ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o vi\u1ec7c x\u00e1c \u0111\u1ecbnh y\u1ebfu t\u1ed1 n\u00e0o l\u00e0 quan tr\u1ecdng. V\u00ed d\u1ee5 ph\u1ea7n m\u1ec1m c\u1ee7a m\u00e1y vi t\u00ednh n\u1ebfu l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi v\u1edbi ph\u1ea7n c\u1ee9ng c\u1ee7a m\u00e1y \u0111\u00f3 \u0111\u1ec3 m\u00e1y c\u00f3 th\u1ec3 ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c, th\u00ec ph\u1ea7n m\u1ec1m n\u00e0y l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn c\u1ee7a m\u00e1y v\u00e0 n\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh. Tr\u01b0\u1eddng h\u1ee3p ph\u1ea7n m\u1ec1m l\u00e0 b\u1ed9 ph\u1eadn c\u00f3 th\u1ec3 t\u00e1ch r\u1eddi v\u1edbi ph\u1ea7n c\u1ee9ng c\u00f3 li\u00ean quan th\u00ec ph\u1ea7n m\u1ec1m \u0111\u00f3 l\u00e0 m\u1ed9t TSC\u0110 v\u00f4 h\u00ecnh.<\/li>\n
  4. Chu\u1ea9n m\u1ef1c n\u00e0y quy \u0111\u1ecbnh v\u1ec1 c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng qu\u1ea3ng c\u00e1o, \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean, th\u00e0nh l\u1eadp doanh nghi\u1ec7p, nghi\u00ean c\u1ee9u v\u00e0 tri\u1ec3n khai. C\u00e1c ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u v\u00e0 tri\u1ec3n khai h\u01b0\u1edbng t\u1edbi vi\u1ec7c ph\u00e1t tri\u1ec3n tri th\u1ee9c, c\u00f3 th\u1ec3 t\u1ea1o th\u00e0nh m\u1ed9t t\u00e0i s\u1ea3n thu\u1ed9c d\u1ea1ng v\u1eadt ch\u1ea5t (v\u00ed d\u1ee5 v\u1eadt m\u1eabu), nh\u01b0ng y\u1ebfu t\u1ed1 v\u1eadt ch\u1ea5t ch\u1ec9 c\u00f3 vai tr\u00f2 th\u1ee9 y\u1ebfu so v\u1edbi th\u00e0nh ph\u1ea7n v\u00f4 h\u00ecnh l\u00e0 tri th\u1ee9c \u1ea9n ch\u1ee9a trong t\u00e0i s\u1ea3n \u0111\u00f3.<\/li>\n
  5. TSC\u0110 v\u00f4 h\u00ecnh thu\u00ea t\u00e0i ch\u00ednh sau khi \u0111\u01b0\u1ee3c ghi nh\u1eadn ban \u0111\u1ea7u, b\u00ean thu\u00ea ph\u1ea3i k\u1ebf to\u00e1n TSC\u0110 v\u00f4 h\u00ecnh trong h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh theo chu\u1ea9n m\u1ef1c n\u00e0y. C\u00e1c quy\u1ec1n trong h\u1ee3p \u0111\u1ed3ng c\u1ea5p ph\u00e9p \u0111\u1ed1i v\u1edbi phim \u1ea3nh, ch\u01b0\u01a1ng tr\u00ecnh thu b\u0103ng video, t\u00e1c ph\u1ea9m k\u1ecbch, b\u1ea3n th\u1ea3o, b\u1eb1ng s\u00e1ng ch\u1ebf v\u00e0 b\u1ea3n quy\u1ec1n thu\u1ed9c ph\u1ea1m vi c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y.<\/li>\n
  6. C\u00e1c thu\u1eadt ng\u1eef trong chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/li>\n<\/ol>\n

    T\u00e0i s\u1ea3n: L\u00e0 m\u1ed9t ngu\u1ed3n l\u1ef1c:<\/p>\n

    (a) Doanh nghi\u1ec7p ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c; v\u00e0<\/p>\n

    (b) D\u1ef1 t\u00ednh \u0111em l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai cho doanh nghi\u1ec7p.<\/p>\n

    T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh: L\u00e0 t\u00e0i s\u1ea3n kh\u00f4ng c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t nh\u01b0ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb v\u00e0 do doanh nghi\u1ec7p n\u1eafm gi\u1eef, s\u1eed d\u1ee5ng trong s\u1ea3n xu\u1ea5t, kinh doanh, cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c thu\u00ea ph\u00f9 h\u1ee3p v\u1edbi ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110 v\u00f4 h\u00ecnh.<\/p>\n

    Nghi\u00ean c\u1ee9u: L\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm ban \u0111\u1ea7u v\u00e0 c\u00f3 k\u1ebf ho\u1ea1ch \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh nh\u1eb1m \u0111\u1ea1t \u0111\u01b0\u1ee3c s\u1ef1 hi\u1ec3u bi\u1ebft v\u00e0 tri th\u1ee9c khoa h\u1ecdc ho\u1eb7c k\u1ef9 thu\u1eadt m\u1edbi.<\/p>\n

    Tri\u1ec3n khai: L\u00e0 ho\u1ea1t \u0111\u1ed9ng \u1ee9ng d\u1ee5ng nh\u1eefng k\u1ebft qu\u1ea3 nghi\u00ean c\u1ee9u ho\u1eb7c tri th\u1ee9c khoa h\u1ecdc v\u00e0o m\u1ed9t k\u1ebf ho\u1ea1ch ho\u1eb7c thi\u1ebft k\u1ebf \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m m\u1edbi ho\u1eb7c \u0111\u01b0\u1ee3c c\u1ea3i ti\u1ebfn m\u1ed9t c\u00e1ch c\u01a1 b\u1ea3n tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u s\u1ea3n xu\u1ea5t ho\u1eb7c s\u1eed d\u1ee5ng mang t\u00ednh th\u01b0\u01a1ng m\u1ea1i c\u00e1c v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, s\u1ea3n ph\u1ea9m, c\u00e1c quy tr\u00ecnh, h\u1ec7 th\u1ed1ng ho\u1eb7c d\u1ecbch v\u1ee5 m\u1edbi.<\/p>\n

    Nguy\u00ean gi\u00e1: L\u00e0 to\u00e0n b\u1ed9 c\u00e1c chi ph\u00ed m\u00e0 doanh nghi\u1ec7p ph\u1ea3i b\u1ecf ra \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c TSC\u0110 v\u00f4 h\u00ecnh t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n \u0111\u00f3 v\u00e0o s\u1eed d\u1ee5ng theo d\u1ef1 t\u00ednh.<\/p>\n

    Kh\u1ea5u hao: L\u00e0 vi\u1ec7c ph\u00e2n b\u1ed5 c\u00f3 h\u1ec7 th\u1ed1ng gi\u00e1 tr\u1ecb ph\u1ea3i kh\u1ea5u hao c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh trong su\u1ed1t th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3.<\/p>\n

    Gi\u00e1 tr\u1ecb ph\u1ea3i kh\u1ea5u hao: L\u00e0 nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh ghi tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, tr\u1eeb (-) gi\u00e1 tr\u1ecb thanh l\u00fd \u01b0\u1edbc t\u00ednh c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3.<\/p>\n

    Th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch: L\u00e0 th\u1eddi gian m\u00e0 TSC\u0110 v\u00f4 h\u00ecnh ph\u00e1t huy \u0111\u01b0\u1ee3c t\u00e1c d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh, \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng:<\/p>\n

    (a) Th\u1eddi gian m\u00e0 doanh nghi\u1ec7p d\u1ef1 t\u00ednh s\u1eed d\u1ee5ng TSC\u0110 v\u00f4 h\u00ecnh; ho\u1eb7c<\/p>\n

    (b) S\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, ho\u1eb7c c\u00e1c \u0111\u01a1n v\u1ecb t\u00ednh t\u01b0\u01a1ng t\u1ef1 m\u00e0 doanh nghi\u1ec7p d\u1ef1 t\u00ednh thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n.<\/p>\n

    Gi\u00e1 tr\u1ecb thanh l\u00fd: L\u00e0 gi\u00e1 tr\u1ecb \u01b0\u1edbc t\u00ednh thu \u0111\u01b0\u1ee3c khi h\u1ebft th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a t\u00e0i s\u1ea3n, sau khi tr\u1eeb (-) chi ph\u00ed thanh l\u00fd \u01b0\u1edbc t\u00ednh.<\/p>\n

    Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i: L\u00e0 nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh sau khi tr\u1eeb (-) s\u1ed1 kh\u1ea5u hao lu\u1ef9 k\u1ebf c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3.<\/p>\n

    Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd: L\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c trao \u0111\u1ed5i gi\u1eefa c\u00e1c b\u00ean c\u00f3 \u0111\u1ea7y \u0111\u1ee7 hi\u1ec3u bi\u1ebft trong s\u1ef1 trao \u0111\u1ed5i ngang gi\u00e1.<\/p>\n

    Th\u1ecb tr\u01b0\u1eddng ho\u1ea1t \u0111\u1ed9ng: L\u00e0 th\u1ecb tr\u01b0\u1eddng th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi ba (3) \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n

    (a) C\u00e1c s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c b\u00e1n tr\u00ean th\u1ecb tr\u01b0\u1eddng c\u00f3 t\u00ednh t\u01b0\u01a1ng \u0111\u1ed3ng;<\/p>\n

    (b) Ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n c\u00f3 th\u1ec3 t\u00ecm th\u1ea5y nhau v\u00e0o b\u1ea5t k\u1ef3 l\u00fac n\u00e0o;<\/p>\n

    (c) Gi\u00e1 c\u1ea3 \u0111\u01b0\u1ee3c c\u00f4ng khai.<\/p>\n

    T\u00c0I S\u1ea2N C\u1ed0 \u0110\u1ecaNH V\u00d4 H\u00ccNH<\/strong><\/p>\n

      \n
    1. C\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng \u0111\u1ea7u t\u01b0 \u0111\u1ec3 c\u00f3 c\u00e1c ngu\u1ed3n l\u1ef1c v\u00f4 h\u00ecnh, nh\u01b0: Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 th\u1eddi h\u1ea1n, ph\u1ea7n m\u1ec1m m\u00e1y vi t\u00ednh, b\u1eb1ng s\u00e1ng ch\u1ebf, b\u1ea3n quy\u1ec1n, gi\u1ea5y ph\u00e9p khai th\u00e1c thu\u1ef7 s\u1ea3n, h\u1ea1n ng\u1ea1ch xu\u1ea5t kh\u1ea9u, h\u1ea1n ng\u1ea1ch nh\u1eadp kh\u1ea9u, gi\u1ea5y ph\u00e9p nh\u01b0\u1ee3ng quy\u1ec1n, quan h\u1ec7 kinh doanh v\u1edbi kh\u00e1ch h\u00e0ng ho\u1eb7c nh\u00e0 cung c\u1ea5p, s\u1ef1 trung th\u00e0nh c\u1ee7a kh\u00e1ch h\u00e0ng, th\u1ecb ph\u1ea7n v\u00e0 quy\u1ec1n ti\u1ebfp th\u1ecb…<\/li>\n
    2. \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh ngu\u1ed3n l\u1ef1c v\u00f4 h\u00ecnh quy \u0111\u1ecbnh trong \u0111o\u1ea1n s\u1ed1 07 th\u1ecfa m\u00e3n \u0111\u1ecbnh ngh\u0129a TSC\u0110 v\u00f4 h\u00ecnh c\u1ea7n ph\u1ea3i xem x\u00e9t c\u00e1c y\u1ebfu t\u1ed1: T\u00ednh c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c, kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t ngu\u1ed3n l\u1ef1c v\u00e0 t\u00ednh ch\u1eafc ch\u1eafn c\u1ee7a l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai. N\u1ebfu m\u1ed9t ngu\u1ed3n l\u1ef1c v\u00f4 h\u00ecnh kh\u00f4ng tho\u1ea3 m\u00e3n \u0111\u1ecbnh ngh\u0129a TSC\u0110 v\u00f4 h\u00ecnh th\u00ec chi ph\u00ed ph\u00e1t sinh \u0111\u1ec3 t\u1ea1o ra ngu\u1ed3n l\u1ef1c v\u00f4 h\u00ecnh \u0111\u00f3 ph\u1ea3i ghi nh\u1eadn l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 ho\u1eb7c chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc. Ri\u00eang ngu\u1ed3n l\u1ef1c v\u00f4 h\u00ecnh doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c th\u00f4ng qua vi\u1ec7c s\u00e1p nh\u1eadp doanh nghi\u1ec7p c\u00f3 t\u00ednh ch\u1ea5t mua l\u1ea1i \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i v\u00e0o ng\u00e0y ph\u00e1t sinh nghi\u1ec7p v\u1ee5 mua (Theo quy \u0111\u1ecbnh t\u1ea1i \u0110o\u1ea1n 46).<\/li>\n<\/ol>\n

      T\u00ednh c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c<\/strong><\/p>\n

        \n
      1. TSC\u0110 v\u00f4 h\u00ecnh ph\u1ea3i l\u00e0 t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u1ec3 c\u00f3 th\u1ec3 ph\u00e2n bi\u1ec7t m\u1ed9t c\u00e1ch r\u00f5 r\u00e0ng t\u00e0i s\u1ea3n \u0111\u00f3 v\u1edbi l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i. L\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i ph\u00e1t sinh t\u1eeb vi\u1ec7c s\u00e1p nh\u1eadp doanh nghi\u1ec7p c\u00f3 t\u00ednh ch\u1ea5t mua l\u1ea1i \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng m\u1ed9t kho\u1ea3n thanh to\u00e1n do b\u00ean \u0111i mua t\u00e0i s\u1ea3n th\u1ef1c hi\u1ec7n \u0111\u1ec3 c\u00f3 th\u1ec3 thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai.<\/li>\n
      2. M\u1ed9t TSC\u0110 v\u00f4 h\u00ecnh c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh ri\u00eang bi\u1ec7t khi doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111em TSC\u0110 v\u00f4 h\u00ecnh \u0111\u00f3 cho thu\u00ea, b\u00e1n, trao \u0111\u1ed5i ho\u1eb7c thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf c\u1ee5 th\u1ec3 t\u1eeb t\u00e0i s\u1ea3n \u0111\u00f3 trong t\u01b0\u01a1ng lai. Nh\u1eefng t\u00e0i s\u1ea3n ch\u1ec9 t\u1ea1o ra l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai khi k\u1ebft h\u1ee3p v\u1edbi c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c nh\u01b0ng v\u1eabn \u0111\u01b0\u1ee3c coi l\u00e0 t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh ri\u00eang bi\u1ec7t n\u1ebfu doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1eafc ch\u1eafn l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai do t\u00e0i s\u1ea3n \u0111\u00f3 \u0111em l\u1ea1i.<\/li>\n<\/ol>\n

        Kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t<\/strong><\/p>\n

          \n
        1. Doanh nghi\u1ec7p n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t m\u1ed9t t\u00e0i s\u1ea3n n\u1ebfu doanh nghi\u1ec7p c\u00f3 quy\u1ec1n thu l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai m\u00e0 t\u00e0i s\u1ea3n \u0111\u00f3 \u0111em l\u1ea1i, \u0111\u1ed3ng th\u1eddi c\u0169ng c\u00f3 kh\u1ea3 n\u0103ng h\u1ea1n ch\u1ebf s\u1ef1 ti\u1ebfp c\u1eadn c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c \u0111\u1ed1i v\u1edbi l\u1ee3i \u00edch \u0111\u00f3. Kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai t\u1eeb TSC\u0110 v\u00f4 h\u00ecnh, th\u00f4ng th\u01b0\u1eddng c\u00f3 ngu\u1ed3n g\u1ed1c t\u1eeb quy\u1ec1n ph\u00e1p l\u00fd.<\/li>\n
        2. Tri th\u1ee9c v\u1ec1 th\u1ecb tr\u01b0\u1eddng v\u00e0 hi\u1ec3u bi\u1ebft chuy\u00ean m\u00f4n c\u00f3 th\u1ec3 mang l\u1ea1i l\u1ee3i kinh t\u1ebf trong t\u01b0\u01a1ng lai. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 ki\u1ec3m so\u00e1t l\u1ee3i \u00edch \u0111\u00f3 khi c\u00f3 r\u00e0ng bu\u1ed9c b\u1eb1ng quy\u1ec1n ph\u00e1p l\u00fd, v\u00ed d\u1ee5: B\u1ea3n quy\u1ec1n, gi\u1ea5y ph\u00e9p khai th\u00e1c thu\u1ef7 s\u1ea3n.<\/li>\n
        3. Doanh nghi\u1ec7p c\u00f3 \u0111\u1ed9i ng\u0169 nh\u00e2n vi\u00ean l\u00e0nh ngh\u1ec1 v\u00e0 th\u00f4ng qua vi\u1ec7c \u0111\u00e0o t\u1ea1o, doanh nghi\u1ec7p c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ef1 n\u00e2ng cao ki\u1ebfn th\u1ee9c c\u1ee7a nh\u00e2n vi\u00ean s\u1ebd mang l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai, nh\u01b0ng doanh nghi\u1ec7p kh\u00f4ng \u0111\u1ee7 kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t l\u1ee3i \u00edch kinh t\u1ebf \u0111\u00f3, v\u00ec v\u1eady kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh. T\u00e0i n\u0103ng l\u00e3nh \u0111\u1ea1o v\u00e0 k\u1ef9 thu\u1eadt chuy\u00ean m\u00f4n c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh tr\u1eeb khi t\u00e0i s\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m b\u1eb1ng c\u00e1c quy\u1ec1n ph\u00e1p l\u00fd \u0111\u1ec3 s\u1eed d\u1ee5ng n\u00f3 v\u00e0 \u0111\u1ec3 thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai \u0111\u1ed3ng th\u1eddi tho\u1ea3 m\u00e3n c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecbnh ngh\u0129a TSC\u0110 v\u00f4 h\u00ecnh v\u00e0 ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110 v\u00f4 h\u00ecnh.<\/li>\n
        4. Doanh nghi\u1ec7p c\u00f3 danh s\u00e1ch kh\u00e1ch h\u00e0ng ho\u1eb7c th\u1ecb ph\u1ea7n nh\u01b0ng do kh\u00f4ng c\u00f3 quy\u1ec1n ph\u00e1p l\u00fd ho\u1eb7c bi\u1ec7n ph\u00e1p kh\u00e1c \u0111\u1ec3 b\u1ea3o v\u1ec7 ho\u1eb7c ki\u1ec3m so\u00e1t c\u00e1c l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb c\u00e1c m\u1ed1i quan h\u1ec7 v\u1edbi kh\u00e1ch h\u00e0ng v\u00e0 s\u1ef1 trung th\u00e0nh c\u1ee7a h\u1ecd, v\u00ec v\u1eady kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh.<\/li>\n<\/ol>\n

          L\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai<\/strong><\/p>\n

            \n
          1. L\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai m\u00e0 TSC\u0110 v\u00f4 h\u00ecnh \u0111em l\u1ea1i cho doanh nghi\u1ec7p c\u00f3 th\u1ec3 bao g\u1ed3m: T\u0103ng doanh thu, ti\u1ebft ki\u1ec7m chi ph\u00ed, ho\u1eb7c l\u1ee3i \u00edch kh\u00e1c xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng TSC\u0110 v\u00f4 h\u00ecnh.<\/li>\n<\/ol>\n

            N\u1ed8I DUNG C\u1ee6A CHU\u1ea8N M\u1ef0C GHI NH\u1eacN V\u00c0 X\u00c1C \u0110\u1ecaNH GI\u00c1 TR\u1eca BAN \u0110\u1ea6U<\/strong><\/p>\n

              \n
            1. M\u1ed9t t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh ph\u1ea3i th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi:<\/li>\n<\/ol>\n

              – \u0110\u1ecbnh ngh\u0129a v\u1ec1 TSC\u0110 v\u00f4 h\u00ecnh; v\u00e0<\/p>\n

              – B\u1ed1n (4) ti\u00eau chu\u1ea9n ghi nh\u1eadn sau:<\/p>\n

              + Ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai do t\u00e0i s\u1ea3n \u0111\u00f3 mang l\u1ea1i;<\/p>\n

              + Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady;<\/p>\n

              + Th\u1eddi gian s\u1eed d\u1ee5ng \u01b0\u1edbc t\u00ednh tr\u00ean 1 n\u0103m;<\/p>\n

              + C\u00f3 \u0111\u1ee7 ti\u00eau chu\u1ea9n gi\u00e1 tr\u1ecb theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n

                \n
              1. Doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ee9c \u0111\u1ed9 ch\u1eafc ch\u1eafn kh\u1ea3 n\u0103ng thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai b\u1eb1ng vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c gi\u1ea3 \u0111\u1ecbnh h\u1ee3p l\u00fd v\u00e0 c\u00f3 c\u01a1 s\u1edf v\u1ec1 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf t\u1ed3n t\u1ea1i trong su\u1ed1t th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3.<\/li>\n
              2. TSC\u0110 v\u00f4 h\u00ecnh ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb ban \u0111\u1ea7u theo nguy\u00ean gi\u00e1.<\/li>\n<\/ol>\n

                X\u00c1C \u0110\u1ecaNH NGUY\u00caN GI\u00c1 TSC\u0110 V\u00d4 H\u00ccNH TRONG T\u1eeaNG TR\u01af\u1edcNG H\u1ee2P MUA TSC\u0110 V\u00d4 H\u00ccNH RI\u00caNG BI\u1ec6T<\/strong><\/p>\n

                  \n
                1. Nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh mua ri\u00eang bi\u1ec7t, bao g\u1ed3m gi\u00e1 mua (tr\u1eeb (-) c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c gi\u1ea3m gi\u00e1), c\u00e1c kho\u1ea3n thu\u1ebf (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i) v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng theo d\u1ef1 t\u00ednh.<\/li>\n
                2. Tr\u01b0\u1eddng h\u1ee3p quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c mua c\u00f9ng v\u1edbi mua nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac tr\u00ean \u0111\u1ea5t th\u00ec gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ri\u00eang bi\u1ec7t v\u00e0 ghi nh\u1eadn l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh.<\/li>\n
                3. Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 v\u00f4 h\u00ecnh mua s\u1eafm \u0111\u01b0\u1ee3c thanh to\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo gi\u00e1 mua tr\u1ea3 ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m mua. Kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n v\u00e0 gi\u00e1 mua tr\u1ea3 ngay \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh theo k\u1ef3 h\u1ea1n thanh to\u00e1n, tr\u1eeb khi s\u1ed1 ch\u00eanh l\u1ec7ch \u0111\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh (v\u1ed1n h\u00f3a) theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n “Chi ph\u00ed \u0111i vay”.<\/li>\n
                4. N\u1ebfu TSC\u0110 v\u00f4 h\u00ecnh h\u00ecnh th\u00e0nh t\u1eeb vi\u1ec7c trao \u0111\u1ed5i thanh to\u00e1n b\u1eb1ng ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn quy\u1ec1n s\u1edf h\u1eefu v\u1ed1n c\u1ee7a \u0111\u01a1n v\u1ecb, nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh li\u00ean quan \u0111\u1ebfn quy\u1ec1n s\u1edf h\u1eefu v\u1ed1n.<\/li>\n<\/ol>\n

                  MUA TSC\u0110 V\u00d4 H\u00ccNH T\u1eea VI\u1ec6C S\u00c1P NH\u1eacP DOANH NGHI\u1ec6P<\/strong><\/p>\n

                    \n
                  1. Nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh h\u00ecnh th\u00e0nh trong qu\u00e1 tr\u00ecnh s\u00e1p nh\u1eadp doanh nghi\u1ec7p c\u00f3 t\u00ednh ch\u1ea5t mua l\u1ea1i l\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 v\u00e0o ng\u00e0y mua (ng\u00e0y s\u00e1p nh\u1eadp doanh nghi\u1ec7p).<\/li>\n
                  2. Doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady \u0111\u1ec3 ghi nh\u1eadn t\u00e0i s\u1ea3n \u0111\u00f3 m\u1ed9t c\u00e1ch ri\u00eang bi\u1ec7t.<\/li>\n<\/ol>\n

                    Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u00f3 th\u1ec3 l\u00e0:<\/p>\n

                    – Gi\u00e1 ni\u00eam y\u1ebft t\u1ea1i th\u1ecb tr\u01b0\u1eddng ho\u1ea1t \u0111\u1ed9ng;<\/p>\n

                    – Gi\u00e1 c\u1ee7a nghi\u1ec7p v\u1ee5 mua b\u00e1n TSC\u0110 v\u00f4 h\u00ecnh t\u01b0\u01a1ng t\u1ef1.<\/p>\n

                      \n
                    1. N\u1ebfu kh\u00f4ng c\u00f3 th\u1ecb tr\u01b0\u1eddng ho\u1ea1t \u0111\u1ed9ng cho t\u00e0i s\u1ea3n th\u00ec nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng kho\u1ea3n ti\u1ec1n m\u00e0 doanh nghi\u1ec7p l\u1ebd ra ph\u1ea3i tr\u1ea3 v\u00e0o ng\u00e0y mua t\u00e0i s\u1ea3n trong \u0111i\u1ec1u ki\u1ec7n nghi\u1ec7p v\u1ee5 \u0111\u00f3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf kh\u00e1ch quan d\u1ef1a tr\u00ean c\u00e1c th\u00f4ng tin tin c\u1eady hi\u1ec7n c\u00f3. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y doanh nghi\u1ec7p c\u1ea7n c\u00e2n nh\u1eafc k\u1ebft qu\u1ea3 c\u1ee7a c\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u00f3 trong m\u1ed1i quan h\u1ec7 t\u01b0\u01a1ng quan v\u1edbi c\u00e1c t\u00e0i s\u1ea3n t\u01b0\u01a1ng t\u1ef1.<\/li>\n
                    2. Khi s\u00e1p nh\u1eadp doanh nghi\u1ec7p, TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c ghi nh\u1eadn nh\u01b0 sau:<\/li>\n<\/ol>\n

                      (a) B\u00ean mua t\u00e0i s\u1ea3n ghi nh\u1eadn l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh n\u1ebfu t\u00e0i s\u1ea3n \u0111\u00f3 \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a v\u1ec1 TSC\u0110 v\u00f4 h\u00ecnh v\u00e0 ti\u00eau chu\u1ea9n ghi nh\u1eadn quy \u0111\u1ecbnh trong \u0111o\u1ea1n 16, 17, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p TSC\u0110 v\u00f4 h\u00ecnh \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a b\u00ean b\u00e1n t\u00e0i s\u1ea3n;<\/p>\n

                      (b) N\u1ebfu TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c mua th\u00f4ng qua vi\u1ec7c s\u00e1p nh\u1eadp doanh nghi\u1ec7p c\u00f3 t\u00ednh ch\u1ea5t mua l\u1ea1i, nh\u01b0ng kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean gi\u00e1 m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady th\u00ec t\u00e0i s\u1ea3n \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 m\u1ed9t TSC\u0110 v\u00f4 h\u00ecnh ri\u00eang bi\u1ec7t, m\u00e0 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i (Theo quy \u0111\u1ecbnh t\u1ea1i \u0110o\u1ea1n 46).<\/p>\n

                        \n
                      1. Khi kh\u00f4ng c\u00f3 th\u1ecb tr\u01b0\u1eddng ho\u1ea1t \u0111\u1ed9ng cho TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c mua th\u00f4ng qua vi\u1ec7c s\u00e1p nh\u1eadp doanh nghi\u1ec7p c\u00f3 t\u00ednh ch\u1ea5t mua l\u1ea1i, th\u00ec nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 gi\u00e1 tr\u1ecb m\u00e0 t\u1ea1i \u0111\u00f3 n\u00f3 kh\u00f4ng t\u1ea1o ra l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i c\u00f3 gi\u00e1 tr\u1ecb \u00e2m ph\u00e1t sinh v\u00e0o ng\u00e0y s\u00e1p nh\u1eadp doanh nghi\u1ec7p.<\/li>\n<\/ol>\n

                        TSC\u0110 V\u00d4 H\u00ccNH L\u00c0 QUY\u1ec0N S\u1eec D\u1ee4NG \u0110\u1ea4T C\u00d3 TH\u1edcI H\u1ea0N<\/strong><\/p>\n

                          \n
                        1. Nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 th\u1eddi h\u1ea1n khi \u0111\u01b0\u1ee3c giao \u0111\u1ea5t ho\u1eb7c s\u1ed1 ti\u1ec1n tr\u1ea3 khi nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t h\u1ee3p ph\u00e1p t\u1eeb ng\u01b0\u1eddi kh\u00e1c, ho\u1eb7c gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u1eadn g\u00f3p v\u1ed1n li\u00ean doanh.<\/li>\n
                        2. Tr\u01b0\u1eddng h\u1ee3p quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f9ng v\u1edbi mua nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac tr\u00ean \u0111\u1ea5t th\u00ec gi\u00e1 tr\u1ecb c\u1ee7a nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ri\u00eang bi\u1ec7t v\u00e0 ghi nh\u1eadn l\u00e0 TSC\u0110 h\u1eefu h\u00ecnh.<\/li>\n<\/ol>\n

                          TSC\u0110 V\u00d4 H\u00ccNH \u0110\u01af\u1ee2C NH\u00c0 N\u01af\u1edaC C\u1ea4P HO\u1eb6C \u0110\u01af\u1ee2C T\u1eb6NG, BI\u1ebeU<\/strong><\/p>\n

                            \n
                          1. Nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc c\u1ea5p ho\u1eb7c \u0111\u01b0\u1ee3c t\u1eb7ng, bi\u1ebfu, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd ban \u0111\u1ea7u c\u1ed9ng (+) c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng theo d\u1ef1 t\u00ednh.<\/li>\n<\/ol>\n

                            TSC\u0110 V\u00d4 H\u00ccNH MUA D\u01af\u1edaI H\u00ccNH TH\u1ee8C TRAO \u0110\u1ed4I<\/strong><\/p>\n

                              \n
                            1. Nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh mua d\u01b0\u1edbi h\u00ecnh th\u1ee9c trao \u0111\u1ed5i v\u1edbi m\u1ed9t TSC\u0110 v\u00f4 h\u00ecnh kh\u00f4ng t\u01b0\u01a1ng t\u1ef1 ho\u1eb7c t\u00e0i s\u1ea3n kh\u00e1c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh nh\u1eadn v\u1ec1 ho\u1eb7c b\u1eb1ng v\u1edbi gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n \u0111em trao \u0111\u1ed5i, sau khi \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kho\u1ea3n ti\u1ec1n ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n tr\u1ea3 th\u00eam ho\u1eb7c thu v\u1ec1.<\/li>\n
                            2. Nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh mua d\u01b0\u1edbi h\u00ecnh th\u1ee9c trao \u0111\u1ed5i v\u1edbi m\u1ed9t TSC\u0110 v\u00f4 h\u00ecnh t\u01b0\u01a1ng t\u1ef1, ho\u1eb7c c\u00f3 th\u1ec3 h\u00ecnh th\u00e0nh do \u0111\u01b0\u1ee3c b\u00e1n \u0111\u1ec3 \u0111\u1ed5i l\u1ea5y quy\u1ec1n s\u1edf h\u1eefu m\u1ed9t t\u00e0i s\u1ea3n t\u01b0\u01a1ng t\u1ef1 (t\u00e0i s\u1ea3n t\u01b0\u01a1ng t\u1ef1 l\u00e0 t\u00e0i s\u1ea3n c\u00f3 c\u00f4ng d\u1ee5ng t\u01b0\u01a1ng t\u1ef1, trong c\u00f9ng l\u0129nh v\u1ef1c kinh doanh v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng). Trong c\u1ea3 hai tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 b\u1ea5t k\u1ef3 kho\u1ea3n l\u00e3i hay l\u1ed7 n\u00e0o \u0111\u01b0\u1ee3c ghi nh\u1eadn trong qu\u00e1 tr\u00ecnh trao \u0111\u1ed5i. Nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh nh\u1eadn v\u1ec1 \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh \u0111em trao \u0111\u1ed5i.<\/li>\n<\/ol>\n

                              L\u1ee2I TH\u1ebe TH\u01af\u01a0NG M\u1ea0I \u0110\u01af\u1ee2C T\u1ea0O RA T\u1eea N\u1ed8I B\u1ed8 DOANH NGHI\u1ec6P<\/strong><\/p>\n

                                \n
                              1. L\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c t\u1ea1o ra t\u1eeb n\u1ed9i b\u1ed9 doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n.<\/li>\n
                              2. Chi ph\u00ed ph\u00e1t sinh \u0111\u1ec3 t\u1ea1o ra l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai nh\u01b0ng kh\u00f4ng h\u00ecnh th\u00e0nh TSC\u0110 v\u00f4 h\u00ecnh v\u00ec kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a v\u00e0 ti\u00eau chu\u1ea9n ghi nh\u1eadn trong chu\u1ea9n m\u1ef1c n\u00e0y, m\u00e0 t\u1ea1o n\u00ean l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i t\u1eeb n\u1ed9i b\u1ed9 doanh nghi\u1ec7p. L\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c t\u1ea1o ra t\u1eeb n\u1ed9i b\u1ed9 doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n v\u00ec n\u00f3 kh\u00f4ng ph\u1ea3i l\u00e0 ngu\u1ed3n l\u1ef1c c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh, kh\u00f4ng \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady v\u00e0 doanh nghi\u1ec7p kh\u00f4ng ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c.<\/li>\n
                              3. Kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a doanh nghi\u1ec7p v\u1edbi gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thu\u1ea7n c\u1ee7a doanh nghi\u1ec7p ghi tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh do doanh nghi\u1ec7p ki\u1ec3m so\u00e1t.<\/li>\n<\/ol>\n

                                TSC\u0110 V\u00d4 H\u00ccNH \u0110\u01af\u1ee2C T\u1ea0O RA T\u1eea N\u1ed8I B\u1ed8 DOANH NGHI\u1ec6P<\/strong><\/p>\n

                                  \n
                                1. \u0110\u1ec3 \u0111\u00e1nh gi\u00e1 m\u1ed9t t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c t\u1ea1o ra t\u1eeb n\u1ed9i b\u1ed9 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o ng\u00e0y ph\u00e1t sinh nghi\u1ec7p v\u1ee5 \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a v\u00e0 ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110 v\u00f4 h\u00ecnh, doanh nghi\u1ec7p ph\u1ea3i ph\u00e2n chia qu\u00e1 tr\u00ecnh h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n theo:<\/li>\n<\/ol>\n

                                  (a) Giai \u0111o\u1ea1n nghi\u00ean c\u1ee9u; v\u00e0<\/p>\n

                                  (b) Giai \u0111o\u1ea1n tri\u1ec3n khai.<\/p>\n

                                    \n
                                  1. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 ph\u00e2n bi\u1ec7t giai \u0111o\u1ea1n nghi\u00ean c\u1ee9u v\u1edbi giai \u0111o\u1ea1n tri\u1ec3n khai c\u1ee7a m\u1ed9t d\u1ef1 \u00e1n n\u1ed9i b\u1ed9 \u0111\u1ec3 t\u1ea1o ra TSC\u0110 v\u00f4 h\u00ecnh, doanh nghi\u1ec7p ph\u1ea3i h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3 to\u00e0n b\u1ed9 chi ph\u00ed ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn d\u1ef1 \u00e1n \u0111\u00f3.<\/li>\n<\/ol>\n

                                    Giai \u0111o\u1ea1n nghi\u00ean c\u1ee9u<\/strong><\/p>\n

                                      \n
                                    1. To\u00e0n b\u1ed9 chi ph\u00ed ph\u00e1t sinh trong giai \u0111o\u1ea1n nghi\u00ean c\u1ee9u kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh m\u00e0 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3.<\/li>\n
                                    2. V\u00ed d\u1ee5 v\u1ec1 c\u00e1c ho\u1ea1t \u0111\u1ed9ng trong giai \u0111o\u1ea1n nghi\u00ean c\u1ee9u:<\/li>\n<\/ol>\n

                                      (a) C\u00e1c ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u, ph\u00e1t tri\u1ec3n tri th\u1ee9c m\u1edbi v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, \u0111\u00e1nh gi\u00e1 v\u00e0 l\u1ef1a ch\u1ecdn c\u00e1c ph\u01b0\u01a1ng \u00e1n cu\u1ed1i c\u00f9ng;<\/p>\n

                                      (b) Vi\u1ec7c \u1ee9ng d\u1ee5ng c\u00e1c k\u1ebft qu\u1ea3 nghi\u00ean c\u1ee9u, ho\u1eb7c c\u00e1c tri th\u1ee9c kh\u00e1c;<\/p>\n

                                      (c) Vi\u1ec7c t\u00ecm ki\u1ebfm c\u00e1c ph\u01b0\u01a1ng ph\u00e1p thay th\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, s\u1ea3n ph\u1ea9m, quy tr\u00ecnh, d\u1ecbch v\u1ee5;<\/p>\n

                                      (d) C\u00f4ng th\u1ee9c, thi\u1ebft k\u1ebf, \u0111\u00e1nh gi\u00e1 v\u00e0 l\u1ef1a ch\u1ecdn cu\u1ed1i c\u00f9ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p thay th\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, s\u1ea3n ph\u1ea9m, quy tr\u00ecnh, h\u1ec7 th\u1ed1ng, d\u1ecbch v\u1ee5 m\u1edbi ho\u1eb7c c\u1ea3i ti\u1ebfn h\u01a1n.<\/p>\n

                                      Giai \u0111o\u1ea1n tri\u1ec3n khai<\/strong><\/p>\n

                                        \n
                                      1. T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh t\u1ea1o ra trong giai \u0111o\u1ea1n tri\u1ec3n khai \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh n\u1ebfu th\u1ecfa m\u00e3n \u0111\u01b0\u1ee3c b\u1ea3y (7) \u0111i\u1ec1u ki\u1ec7n sau:<\/li>\n<\/ol>\n

                                        (a) T\u00ednh kh\u1ea3 thi v\u1ec1 m\u1eb7t k\u1ef9 thu\u1eadt \u0111\u1ea3m b\u1ea3o cho vi\u1ec7c ho\u00e0n th\u00e0nh v\u00e0 \u0111\u01b0a t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0o s\u1eed d\u1ee5ng theo d\u1ef1 t\u00ednh ho\u1eb7c \u0111\u1ec3 b\u00e1n;<\/p>\n

                                        (b) Doanh nghi\u1ec7p d\u1ef1 \u0111\u1ecbnh ho\u00e0n th\u00e0nh t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u1ec3 s\u1eed d\u1ee5ng ho\u1eb7c \u0111\u1ec3 b\u00e1n;<\/p>\n

                                        (c) Doanh nghi\u1ec7p c\u00f3 kh\u1ea3 n\u0103ng s\u1eed d\u1ee5ng ho\u1eb7c b\u00e1n t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u00f3;<\/p>\n

                                        (d) T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u00f3 ph\u1ea3i t\u1ea1o ra \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai;<\/p>\n

                                        (e) C\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ngu\u1ed3n l\u1ef1c v\u1ec1 k\u1ef9 thu\u1eadt, t\u00e0i ch\u00ednh v\u00e0 c\u00e1c ngu\u1ed3n l\u1ef1c kh\u00e1c \u0111\u1ec3 ho\u00e0n t\u1ea5t c\u00e1c giai \u0111o\u1ea1n tri\u1ec3n khai, b\u00e1n ho\u1eb7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u00f3;<\/p>\n

                                        (g) C\u00f3 kh\u1ea3 n\u0103ng x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch ch\u1eafc ch\u1eafn to\u00e0n b\u1ed9 chi ph\u00ed trong giai \u0111o\u1ea1n tri\u1ec3n khai \u0111\u1ec3 t\u1ea1o ra t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u00f3;<\/p>\n

                                        (f) \u01af\u1edbc t\u00ednh c\u00f3 \u0111\u1ee7 ti\u00eau chu\u1ea9n v\u1ec1 th\u1eddi gian s\u1eed d\u1ee5ng v\u00e0 gi\u00e1 tr\u1ecb theo quy \u0111\u1ecbnh cho TSC\u0110 v\u00f4 h\u00ecnh.<\/p>\n

                                          \n
                                        1. V\u00ed d\u1ee5 v\u1ec1 c\u00e1c ho\u1ea1t \u0111\u1ed9ng tri\u1ec3n khai:<\/li>\n<\/ol>\n

                                          (a) Thi\u1ebft k\u1ebf, x\u00e2y d\u1ef1ng v\u00e0 th\u1eed nghi\u1ec7m c\u00e1c v\u1eadt m\u1eabu ho\u1eb7c ki\u1ec3u m\u1eabu tr\u01b0\u1edbc khi \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t ho\u1eb7c s\u1eed d\u1ee5ng;<\/p>\n

                                          (b) Thi\u1ebft k\u1ebf c\u00e1c d\u1ee5ng c\u1ee5, khu\u00f4n m\u1eabu, khu\u00f4n d\u1eabn v\u00e0 khu\u00f4n d\u1eadp li\u00ean quan \u0111\u1ebfn c\u00f4ng ngh\u1ec7 m\u1edbi;<\/p>\n

                                          (c) Thi\u1ebft k\u1ebf, x\u00e2y d\u1ef1ng v\u00e0 v\u1eadn h\u00e0nh x\u01b0\u1edfng th\u1eed nghi\u1ec7m kh\u00f4ng c\u00f3 t\u00ednh kh\u1ea3 thi v\u1ec1 m\u1eb7t kinh t\u1ebf cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t mang t\u00ednh th\u01b0\u01a1ng m\u1ea1i;<\/p>\n

                                          (d) Thi\u1ebft k\u1ebf, x\u00e2y d\u1ef1ng v\u00e0 s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p thay th\u1ebf c\u00e1c v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, s\u1ea3n ph\u1ea9m, quy tr\u00ecnh, h\u1ec7 th\u1ed1ng v\u00e0 d\u1ecbch v\u1ee5 m\u1edbi ho\u1eb7c \u0111\u01b0\u1ee3c c\u1ea3i ti\u1ebfn.<\/p>\n

                                            \n
                                          1. C\u00e1c nh\u00e3n hi\u1ec7u h\u00e0ng h\u00f3a, quy\u1ec1n ph\u00e1t h\u00e0nh, danh s\u00e1ch kh\u00e1ch h\u00e0ng v\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c t\u01b0\u01a1ng t\u1ef1 \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh.<\/li>\n<\/ol>\n

                                            Nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c t\u1ea1o ra t\u1eeb n\u1ed9i b\u1ed9 doanh nghi\u1ec7p<\/strong><\/p>\n

                                              \n
                                            1. TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c t\u1ea1o ra t\u1eeb n\u1ed9i b\u1ed9 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 ban \u0111\u1ea7u theo nguy\u00ean gi\u00e1 l\u00e0 to\u00e0n b\u1ed9 chi ph\u00ed ph\u00e1t sinh t\u1eeb th\u1eddi \u0111i\u1ec3m m\u00e0 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a v\u00e0 ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110 v\u00f4 h\u00ecnh quy \u0111\u1ecbnh trong c\u00e1c \u0111o\u1ea1n 16, 17 v\u00e0 40 \u0111\u1ebfn khi TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng. C\u00e1c chi ph\u00ed ph\u00e1t sinh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u00e0y ph\u1ea3i t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3.<\/li>\n
                                            2. Nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c t\u1ea1o ra t\u1eeb n\u1ed9i b\u1ed9 doanh nghi\u1ec7p bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo ti\u00eau th\u1ee9c h\u1ee3p l\u00fd v\u00e0 nh\u1ea5t qu\u00e1n t\u1eeb c\u00e1c kh\u00e2u thi\u1ebft k\u1ebf, x\u00e2y d\u1ef1ng, s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m \u0111\u1ebfn chu\u1ea9n b\u1ecb \u0111\u01b0a t\u00e0i s\u1ea3n \u0111\u00f3 v\u00e0o s\u1eed d\u1ee5ng theo d\u1ef1 t\u00ednh.<\/li>\n<\/ol>\n

                                              Nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c t\u1ea1o ra t\u1eeb n\u1ed9i b\u1ed9 doanh nghi\u1ec7p bao g\u1ed3m:<\/p>\n

                                              (a) Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u ho\u1eb7c d\u1ecbch v\u1ee5 \u0111\u00e3 s\u1eed d\u1ee5ng trong vi\u1ec7c t\u1ea1o ra TSC\u0110 v\u00f4 h\u00ecnh;<\/p>\n

                                              (b) Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c thu\u00ea nh\u00e2n vi\u00ean tr\u1ef1c ti\u1ebfp tham gia v\u00e0o vi\u1ec7c t\u1ea1o ra t\u00e0i s\u1ea3n \u0111\u00f3;<\/p>\n

                                              (c) C\u00e1c chi ph\u00ed kh\u00e1c li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra t\u00e0i s\u1ea3n, nh\u01b0 chi ph\u00ed \u0111\u0103ng k\u00fd quy\u1ec1n ph\u00e1p l\u00fd, kh\u1ea5u hao b\u1eb1ng s\u00e1ng ch\u1ebf ph\u00e1t minh v\u00e0 gi\u1ea5y ph\u00e9p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u1ea1o ra t\u00e0i s\u1ea3n \u0111\u00f3;<\/p>\n

                                              (d) Chi ph\u00ed s\u1ea3n xu\u1ea5t chung \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo ti\u00eau th\u1ee9c h\u1ee3p l\u00fd v\u00e0 nh\u1ea5t qu\u00e1n v\u00e0o t\u00e0i s\u1ea3n (V\u00ed d\u1ee5: ph\u00e2n b\u1ed5 kh\u1ea5u hao nh\u00e0 x\u01b0\u1edfng, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, ph\u00ed b\u1ea3o hi\u1ec3m, ti\u1ec1n thu\u00ea nh\u00e0 x\u01b0\u1edfng, thi\u1ebft b\u1ecb).<\/p>\n

                                                \n
                                              1. C\u00e1c chi ph\u00ed sau \u0111\u00e2y kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c t\u1ea1o ra t\u1eeb n\u1ed9i b\u1ed9 doanh nghi\u1ec7p:<\/li>\n<\/ol>\n

                                                (a) Chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p v\u00e0 ch\u00ed ph\u00ed s\u1ea3n xu\u1ea5t chung kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng;<\/p>\n

                                                (b) C\u00e1c chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd nh\u01b0: nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u l\u00e3ng ph\u00ed, chi ph\u00ed lao \u0111\u1ed9ng, c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c s\u1eed d\u1ee5ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c b\u00ecnh th\u01b0\u1eddng;<\/p>\n

                                                (c) Chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean \u0111\u1ec3 v\u1eadn h\u00e0nh t\u00e0i s\u1ea3n.<\/p>\n

                                                GHI NH\u1eacN CHI PH\u00cd<\/strong><\/p>\n

                                                  \n
                                                1. Chi ph\u00ed li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 ho\u1eb7c chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p:<\/li>\n<\/ol>\n

                                                  (a) Chi ph\u00ed h\u00ecnh th\u00e0nh m\u1ed9t ph\u1ea7n nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh v\u00e0 th\u1ecfa m\u00e3n \u0111\u1ecbnh ngh\u0129a v\u00e0 ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110 v\u00f4 h\u00ecnh (Quy \u0111\u1ecbnh t\u1eeb \u0111o\u1ea1n 16 \u0111\u1ebfn \u0111o\u1ea1n 44).<\/p>\n

                                                  (b) T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh h\u00ecnh th\u00e0nh trong qu\u00e1 tr\u00ecnh s\u00e1p nh\u1eadp doanh nghi\u1ec7p c\u00f3 t\u00ednh ch\u1ea5t mua l\u1ea1i nh\u01b0ng kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a v\u00e0 ti\u00eau chu\u1ea9n ghi nh\u1eadn l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh th\u00ec nh\u1eefng chi ph\u00ed \u0111\u00f3 (n\u1eb1m trong chi ph\u00ed mua t\u00e0i s\u1ea3n) h\u00ecnh th\u00e0nh m\u1ed9t b\u1ed9 ph\u1eadn c\u1ee7a l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i c\u00f3 gi\u00e1 tr\u1ecb \u00e2m) v\u00e0o ng\u00e0y quy\u1ebft \u0111\u1ecbnh s\u00e1p nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

                                                    \n
                                                  1. Chi ph\u00ed ph\u00e1t sinh \u0111em l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai cho doanh nghi\u1ec7p nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh th\u00ec \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3, tr\u1eeb c\u00e1c chi ph\u00ed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong \u0111o\u1ea1n 48.<\/li>\n
                                                  2. Chi ph\u00ed ph\u00e1t sinh \u0111em l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai cho doanh nghi\u1ec7p g\u1ed3m chi ph\u00ed th\u00e0nh l\u1eadp doanh nghi\u1ec7p, chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean v\u00e0 chi ph\u00ed qu\u1ea3ng c\u00e1o ph\u00e1t sinh trong giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, chi ph\u00ed cho giai \u0111o\u1ea1n nghi\u00ean c\u1ee9u, chi ph\u00ed chuy\u1ec3n d\u1ecbch \u0111\u1ecba \u0111i\u1ec3m \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong th\u1eddi gian t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3 n\u0103m.<\/li>\n
                                                  3. Chi ph\u00ed li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u00e3 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p ghi nh\u1eadn l\u00e0 chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 tr\u01b0\u1edbc \u0111\u00f3 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00e1i ghi nh\u1eadn v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh.<\/li>\n<\/ol>\n

                                                    CHI PH\u00cd PH\u00c1T SINH SAU GHI NH\u1eacN BAN \u0110\u1ea6U<\/strong><\/p>\n

                                                      \n
                                                    1. Chi ph\u00ed li\u00ean quan \u0111\u1ebfn TSC\u0110 v\u00f4 h\u00ecnh ph\u00e1t sinh sau khi ghi nh\u1eadn ban \u0111\u1ea7u ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3, tr\u1eeb khi th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi 2 \u0111i\u1ec1u ki\u1ec7n sau th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh:<\/li>\n<\/ol>\n

                                                      (a) Chi ph\u00ed n\u00e0y c\u00f3 kh\u1ea3 n\u0103ng l\u00e0m cho TSC\u0110 v\u00f4 h\u00ecnh t\u1ea1o ra l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai nhi\u1ec1u h\u01a1n m\u1ee9c ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 ban \u0111\u1ea7u;<\/p>\n

                                                      (b) Chi ph\u00ed \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 m\u1ed9t c\u00e1ch ch\u1eafc ch\u1eafn v\u00e0 g\u1eafn li\u1ec1n v\u1edbi m\u1ed9t TSC\u0110 v\u00f4 h\u00ecnh c\u1ee5 th\u1ec3.<\/p>\n

                                                        \n
                                                      1. Chi ph\u00ed li\u00ean quan \u0111\u1ebfn TSC\u0110 v\u00f4 h\u00ecnh ph\u00e1t sinh sau khi ghi nh\u1eadn ban \u0111\u1ea7u \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3, tr\u1eeb khi c\u00e1c chi ph\u00ed n\u00e0y g\u1eafn li\u1ec1n v\u1edbi m\u1ed9t TSC\u0110 v\u00f4 h\u00ecnh c\u1ee5 th\u1ec3 v\u00e0 l\u00e0m t\u0103ng l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb c\u00e1c t\u00e0i s\u1ea3n n\u00e0y.<\/li>\n
                                                      2. Chi ph\u00ed ph\u00e1t sinh sau khi ghi nh\u1eadn ban \u0111\u1ea7u li\u00ean quan \u0111\u1ebfn nh\u00e3n hi\u1ec7u h\u00e0ng h\u00f3a, quy\u1ec1n ph\u00e1t h\u00e0nh, danh s\u00e1ch kh\u00e1ch h\u00e0ng v\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c t\u01b0\u01a1ng t\u1ef1 v\u1ec1 b\u1ea3n ch\u1ea5t (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p mua t\u1eeb b\u00ean ngo\u00e0i ho\u1eb7c t\u1ea1o ra t\u1eeb n\u1ed9i b\u1ed9 doanh nghi\u1ec7p) lu\u00f4n \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3.<\/li>\n<\/ol>\n

                                                        X\u00c1C \u0110\u1ecaNH GI\u00c1 TR\u1eca SAU GHI NH\u1eacN BAN \u0110\u1ea6U<\/strong><\/p>\n

                                                          \n
                                                        1. Sau khi ghi nh\u1eadn ban \u0111\u1ea7u, trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng, TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo nguy\u00ean gi\u00e1, kh\u1ea5u hao lu\u1ef9 k\u1ebf v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i.<\/li>\n<\/ol>\n

                                                          KH\u1ea4U HAO TH\u1edcI GIAN T\u00cdNH KH\u1ea4U HAO<\/strong><\/p>\n

                                                            \n
                                                          1. Gi\u00e1 tr\u1ecb ph\u1ea3i kh\u1ea5u hao c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 m\u1ed9t c\u00e1ch c\u00f3 h\u1ec7 th\u1ed1ng trong su\u1ed1t th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch \u01b0\u1edbc t\u00ednh h\u1ee3p l\u00fd c\u1ee7a n\u00f3. Th\u1eddi gian t\u00ednh kh\u1ea5u hao c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh t\u1ed1i \u0111a l\u00e0 20 n\u0103m. Vi\u1ec7c tr\u00edch kh\u1ea5u hao \u0111\u01b0\u1ee3c b\u1eaft \u0111\u1ea7u t\u1eeb khi \u0111\u01b0a TSC\u0110 v\u00f4 h\u00ecnh v\u00e0o s\u1eed d\u1ee5ng.<\/li>\n
                                                          2. Khi x\u00e1c \u0111\u1ecbnh th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh l\u00e0m c\u0103n c\u1ee9 t\u00ednh kh\u1ea5u hao c\u1ea7n ph\u1ea3i xem x\u00e9t c\u00e1c y\u1ebfu t\u1ed1 sau:<\/li>\n<\/ol>\n

                                                            (a) Kh\u1ea3 n\u0103ng s\u1eed d\u1ee5ng d\u1ef1 t\u00ednh c\u1ee7a t\u00e0i s\u1ea3n;<\/p>\n

                                                            (b) V\u00f2ng \u0111\u1eddi c\u1ee7a s\u1ea3n ph\u1ea9m v\u00e0 c\u00e1c th\u00f4ng tin chung v\u1ec1 c\u00e1c \u01b0\u1edbc t\u00ednh li\u00ean quan \u0111\u1ebfn th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n gi\u1ed1ng nhau \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng t\u1ef1;<\/p>\n

                                                            (c) S\u1ef1 l\u1ea1c h\u1eadu v\u1ec1 k\u1ef9 thu\u1eadt, c\u00f4ng ngh\u1ec7;<\/p>\n

                                                            (d) T\u00ednh \u1ed5n \u0111\u1ecbnh c\u1ee7a ng\u00e0nh s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u00f3 v\u00e0 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 nhu c\u1ea7u th\u1ecb tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi c\u00e1c s\u1ea3n ph\u1ea9m ho\u1eb7c vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 m\u00e0 t\u00e0i s\u1ea3n \u0111\u00f3 \u0111em l\u1ea1i;<\/p>\n

                                                            (e) Ho\u1ea1t \u0111\u1ed9ng d\u1ef1 t\u00ednh c\u1ee7a c\u00e1c \u0111\u1ed1i th\u1ee7 c\u1ea1nh tranh hi\u1ec7n t\u1ea1i ho\u1eb7c ti\u1ec1m t\u00e0ng;<\/p>\n

                                                            (f) M\u1ee9c chi ph\u00ed c\u1ea7n thi\u1ebft \u0111\u1ec3 duy tr\u00ec, b\u1ea3o d\u01b0\u1ee1ng;<\/p>\n

                                                            (g) Th\u1eddi gian ki\u1ec3m so\u00e1t t\u00e0i s\u1ea3n, nh\u1eefng h\u1ea1n ch\u1ebf v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd v\u00e0 nh\u1eefng h\u1ea1n ch\u1ebf kh\u00e1c v\u1ec1 qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n;<\/p>\n

                                                            (h) S\u1ef1 ph\u1ee5 thu\u1ed9c th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh v\u1edbi c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c trong doanh nghi\u1ec7p.<\/p>\n

                                                              \n
                                                            1. Ph\u1ea7n m\u1ec1m m\u00e1y vi t\u00ednh v\u00e0 c\u00e1c TSC\u0110 v\u00f4 h\u00ecnh kh\u00e1c c\u00f3 th\u1ec3 nhanh ch\u00f3ng b\u1ecb l\u1ea1c h\u1eadu v\u1ec1 k\u1ef9 thu\u1eadt th\u00ec th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n n\u00e0y th\u01b0\u1eddng l\u00e0 ng\u1eafn h\u01a1n.<\/li>\n
                                                            2. Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh c\u00f3 th\u1ec3 v\u01b0\u1ee3t qu\u00e1 20 n\u0103m khi c\u00f3 nh\u1eefng b\u1eb1ng ch\u1ee9ng tin c\u1eady, nh\u01b0ng ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u1ee5 th\u1ec3. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i:<\/li>\n<\/ol>\n

                                                              (a) Kh\u1ea5u hao TSC\u0110 v\u00f4 h\u00ecnh theo th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch \u01b0\u1edbc t\u00ednh ch\u00ednh x\u00e1c nh\u1ea5t; v\u00e0<\/p>\n

                                                              (b) Tr\u00ecnh b\u00e0y c\u00e1c l\u00fd do \u01b0\u1edbc t\u00ednh th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a t\u00e0i s\u1ea3n tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

                                                                \n
                                                              1. N\u1ebfu vi\u1ec7c ki\u1ec3m so\u00e1t \u0111\u1ed1i v\u1edbi c\u00e1c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai t\u1eeb TSC\u0110 v\u00f4 h\u00ecnh \u0111\u1ea1t \u0111\u01b0\u1ee3c b\u1eb1ng quy\u1ec1n ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c c\u1ea5p trong m\u1ed9t kho\u1ea3ng th\u1eddi gian x\u00e1c \u0111\u1ecbnh th\u00ec th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 th\u1eddi gian c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a quy\u1ec1n ph\u00e1p l\u00fd, tr\u1eeb khi quy\u1ec1n ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c gia h\u1ea1n.<\/li>\n
                                                              2. C\u00e1c nh\u00e2n t\u1ed1 kinh t\u1ebf v\u00e0 ph\u00e1p l\u00fd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh, g\u1ed3m: (1) C\u00e1c nh\u00e2n t\u1ed1 kinh t\u1ebf quy\u1ebft \u0111\u1ecbnh kho\u1ea3ng th\u1eddi gian thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai; (2) C\u00e1c nh\u00e2n t\u1ed1 ph\u00e1p l\u00fd gi\u1edbi h\u1ea1n kho\u1ea3ng th\u1eddi gian doanh nghi\u1ec7p ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf n\u00e0y. Th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch l\u00e0 th\u1eddi gian ng\u1eafn h\u01a1n trong s\u1ed1 c\u00e1c kho\u1ea3ng th\u1eddi gian tr\u00ean.<\/li>\n<\/ol>\n

                                                                PH\u01af\u01a0NG PH\u00c1P KH\u1ea4U HAO<\/strong><\/p>\n

                                                                  \n
                                                                1. Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ea3i ph\u1ea3n \u00e1nh c\u00e1ch th\u1ee9c thu h\u1ed3i l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb t\u00e0i s\u1ea3n \u0111\u00f3 c\u1ee7a doanh nghi\u1ec7p. Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho t\u1eebng TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t qua nhi\u1ec1u th\u1eddi k\u1ef3 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 doanh nghi\u1ec7p. Chi ph\u00ed kh\u1ea5u hao cho t\u1eebng th\u1eddi k\u1ef3 ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, tr\u1eeb khi chi ph\u00ed \u0111\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n kh\u00e1c.<\/li>\n
                                                                2. C\u00f3 ba (3) ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao TSC\u0110 v\u00f4 h\u00ecnh, g\u1ed3m:<\/li>\n<\/ol>\n

                                                                  Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao \u0111\u01b0\u1eddng th\u1eb3ng;<\/p>\n

                                                                  Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao theo s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n;<\/p>\n

                                                                  Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao theo s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m.<\/p>\n

                                                                  – Theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao \u0111\u01b0\u1eddng th\u1eb3ng, s\u1ed1 kh\u1ea5u hao h\u00e0ng n\u0103m kh\u00f4ng \u0111\u1ed5i trong su\u1ed1t th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh.<\/p>\n

                                                                  – Theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao theo s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n, s\u1ed1 kh\u1ea5u hao h\u00e0ng n\u0103m gi\u1ea3m d\u1ea7n trong su\u1ed1t th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a t\u00e0i s\u1ea3n.<\/p>\n

                                                                  – Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao theo s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m d\u1ef1a tr\u00ean t\u1ed5ng s\u1ed1 \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m \u01b0\u1edbc t\u00ednh t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 t\u1ea1o ra.<\/p>\n

                                                                  GI\u00c1 TR\u1eca THANH L\u00dd<\/strong><\/p>\n

                                                                    \n
                                                                  1. TSC\u0110 v\u00f4 h\u00ecnh c\u00f3 gi\u00e1 tr\u1ecb thanh l\u00fd khi:<\/li>\n<\/ol>\n

                                                                    (a) C\u00f3 b\u00ean th\u1ee9 ba th\u1ecfa thu\u1eadn mua l\u1ea1i t\u00e0i s\u1ea3n \u0111\u00f3 v\u00e0o cu\u1ed1i th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a t\u00e0i s\u1ea3n; ho\u1eb7c<\/p>\n

                                                                    (b) C\u00f3 th\u1ecb tr\u01b0\u1eddng ho\u1ea1t \u0111\u1ed9ng v\u00e0o cu\u1ed1i th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 gi\u00e1 tr\u1ecb thanh l\u00fd c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh th\u00f4ng qua gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/p>\n

                                                                    Khi kh\u00f4ng c\u00f3 m\u1ed9t trong hai \u0111i\u1ec1u ki\u1ec7n n\u00f3i tr\u00ean th\u00ec gi\u00e1 tr\u1ecb thanh l\u00fd c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng kh\u00f4ng (0).<\/p>\n

                                                                      \n
                                                                    1. Gi\u00e1 tr\u1ecb ph\u1ea3i kh\u1ea5u hao \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng nguy\u00ean gi\u00e1 tr\u1eeb (-) gi\u00e1 tr\u1ecb thanh l\u00fd \u01b0\u1edbc t\u00ednh c\u1ee7a t\u00e0i s\u1ea3n.<\/li>\n
                                                                    2. Gi\u00e1 tr\u1ecb thanh l\u00fd \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh khi TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng b\u1eb1ng c\u00e1ch d\u1ef1a tr\u00ean gi\u00e1 b\u00e1n ph\u1ed5 bi\u1ebfn \u1edf cu\u1ed1i th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch \u01b0\u1edbc t\u00ednh c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n t\u01b0\u01a1ng t\u1ef1 v\u00e0 \u0111\u00e3 ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng t\u1ef1. Gi\u00e1 tr\u1ecb thanh l\u00fd \u01b0\u1edbc t\u00ednh kh\u00f4ng t\u0103ng l\u00ean khi c\u00f3 thay \u0111\u1ed5i v\u1ec1 gi\u00e1 c\u1ea3 ho\u1eb7c gi\u00e1 tr\u1ecb.<\/li>\n<\/ol>\n

                                                                      XEM X\u00c9T L\u1ea0I TH\u1edcI GIAN KH\u1ea4U HAO V\u00c0 PH\u01af\u01a0NG PH\u00c1P KH\u1ea4U HAO<\/strong><\/p>\n

                                                                        \n
                                                                      1. Th\u1eddi gian kh\u1ea5u hao v\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao TSC\u0110 v\u00f4 h\u00ecnh 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 v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c thay \u0111\u1ed5i khi c\u00f3 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 c\u00e1ch th\u1ee9c \u01b0\u1edbc t\u00ednh thu h\u1ed3i l\u1ee3i \u00edch kinh t\u1ebf cho doanh nghi\u1ec7p. 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.<\/li>\n
                                                                      2. Trong su\u1ed1t th\u1eddi gian s\u1eed d\u1ee5ng TSC\u0110 v\u00f4 h\u00ecnh, khi x\u00e9t th\u1ea5y vi\u1ec7c \u01b0\u1edbc t\u00ednh th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a t\u00e0i s\u1ea3n kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p th\u00ec th\u1eddi gian kh\u1ea5u hao c\u1ea7n ph\u1ea3i thay \u0111\u1ed5i. V\u00ed d\u1ee5: Th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u00f3 th\u1ec3 t\u0103ng l\u00ean do \u0111\u1ea7u t\u01b0 th\u00eam chi ph\u00ed l\u00e0m t\u0103ng n\u0103ng l\u1ef1c c\u1ee7a t\u00e0i s\u1ea3n so v\u1edbi n\u0103ng l\u1ef1c ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 ban \u0111\u1ea7u.<\/li>\n
                                                                      3. Trong su\u1ed1t th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh, c\u00f3 th\u1ec3 thay \u0111\u1ed5i c\u00e1ch th\u1ee9c \u01b0\u1edbc t\u00ednh v\u1ec1 l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai m\u00e0 doanh nghi\u1ec7p d\u1ef1 t\u00ednh thu \u0111\u01b0\u1ee3c, do \u0111\u00f3 c\u00f3 th\u1ec3 thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao. V\u00ed d\u1ee5: Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao theo s\u1ed1 d\u01b0 gi\u1ea3m d\u1ea7n ph\u00f9 h\u1ee3p h\u01a1n ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao \u0111\u01b0\u1eddng th\u1eb3ng.<\/li>\n<\/ol>\n

                                                                        NH\u01af\u1ee2NG B\u00c1N V\u00c0 THANH L\u00dd TSC\u0110 V\u00d4 H\u00ccNH<\/strong><\/p>\n

                                                                          \n
                                                                        1. TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c ghi gi\u1ea3m khi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n ho\u1eb7c khi x\u00e9t th\u1ea5y kh\u00f4ng thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng ti\u1ebfp sau.<\/li>\n
                                                                        2. L\u00e3i hay l\u1ed7 ph\u00e1t sinh do thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa thu nh\u1eadp v\u1edbi chi ph\u00ed thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n c\u1ed9ng (+) gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh. S\u1ed1 l\u00e3i, l\u1ed7 n\u00e0y \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 m\u1ed9t kho\u1ea3n thu nh\u1eadp ho\u1eb7c chi ph\u00ed tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3.<\/li>\n<\/ol>\n

                                                                          TR\u00ccNH B\u00c0Y B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH<\/strong><\/p>\n

                                                                            \n
                                                                          1. Trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y theo t\u1eebng lo\u1ea1i TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c t\u1ea1o ra t\u1eeb n\u1ed9i b\u1ed9 doanh nghi\u1ec7p v\u00e0 TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb c\u00e1c ngu\u1ed3n kh\u00e1c, v\u1ec1 nh\u1eefng th\u00f4ng tin sau:<\/li>\n<\/ol>\n

                                                                            (a) Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh;<\/p>\n

                                                                            (b) Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao; Th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch ho\u1eb7c t\u1ef7 l\u1ec7 kh\u1ea5u hao;<\/p>\n

                                                                            (c) Nguy\u00ean gi\u00e1, kh\u1ea5u hao lu\u1ef9 k\u1ebf v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i v\u00e0o \u0111\u1ea7u n\u0103m v\u00e0 cu\u1ed1i k\u1ef3;<\/p>\n

                                                                            (d) B\u1ea3n Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (Ph\u1ea7n TSC\u0110 v\u00f4 h\u00ecnh) ph\u1ea3i tr\u00ecnh b\u00e0y c\u00e1c th\u00f4ng tin:<\/p>\n

                                                                            – Nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh t\u0103ng, trong \u0111\u00f3 gi\u00e1 tr\u1ecb TSC\u0110 t\u0103ng t\u1eeb ho\u1ea1t \u0111\u1ed9ng trong giai \u0111o\u1ea1n tri\u1ec3n khai ho\u1eb7c do s\u00e1p nh\u1eadp doanh nghi\u1ec7p;<\/p>\n

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

                                                                            – S\u1ed1 kh\u1ea5u hao trong k\u1ef3, t\u0103ng, gi\u1ea3m v\u00e0 lu\u1ef9 k\u1ebf \u0111\u1ebfn cu\u1ed1i k\u1ef3;<\/p>\n

                                                                            – L\u00fd do khi m\u1ed9t TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c kh\u1ea5u hao tr\u00ean 20 n\u0103m (Khi \u0111\u01b0a ra c\u00e1c l\u00fd do n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i ch\u1ec9 ra c\u00e1c nh\u00e2n t\u1ed1 \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a t\u00e0i s\u1ea3n);<\/p>\n

                                                                            – Nguy\u00ean gi\u00e1, s\u1ed1 kh\u1ea5u hao lu\u1ef9 k\u1ebf, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i v\u00e0 th\u1eddi gian kh\u1ea5u hao c\u00f2n l\u1ea1i c\u1ee7a t\u1eebng TSC\u0110 v\u00f4 h\u00ecnh c\u00f3 v\u1ecb tr\u00ed quan tr\u1ecdng, chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn trong t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p;<\/p>\n

                                                                            – Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh do Nh\u00e0 n\u01b0\u1edbc c\u1ea5p (Quy \u0111\u1ecbnh t\u1ea1i \u0110o\u1ea1n 30), trong \u0111\u00f3 ghi r\u00f5: Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd khi ghi nh\u1eadn ban \u0111\u1ea7u; Gi\u00e1 tr\u1ecb kh\u1ea5u hao lu\u1ef9 k\u1ebf; Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n.<\/p>\n

                                                                            – Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh \u0111\u00e3 d\u00f9ng \u0111\u1ec3 th\u1ebf ch\u1ea5p cho c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3;<\/p>\n

                                                                            – C\u00e1c cam k\u1ebft v\u1ec1 mua, b\u00e1n TSC\u0110 v\u00f4 h\u00ecnh c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn trong t\u01b0\u01a1ng lai.<\/p>\n

                                                                            – Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh t\u1ea1m th\u1eddi kh\u00f4ng s\u1eed d\u1ee5ng;<\/p>\n

                                                                            – Nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh \u0111\u00e3 kh\u1ea5u hao h\u1ebft nh\u01b0ng v\u1eabn c\u00f2n s\u1eed d\u1ee5ng;<\/p>\n

                                                                            – Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh \u0111ang ch\u1edd thanh l\u00fd.<\/p>\n

                                                                            – Gi\u1ea3i tr\u00ecnh kho\u1ea3n chi ph\u00ed trong giai \u0111o\u1ea1n nghi\u00ean c\u1ee9u v\u00e0 chi ph\u00ed trong giai \u0111o\u1ea1n tri\u1ec3n khai \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3.<\/p>\n

                                                                            – C\u00e1c thay \u0111\u1ed5i kh\u00e1c v\u1ec1 TSC\u0110 v\u00f4 h\u00ecnh.<\/p>\n

                                                                              \n
                                                                            1. K\u1ebf to\u00e1n TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo nh\u00f3m t\u00e0i s\u1ea3n c\u00f3 c\u00f9ng t\u00ednh ch\u1ea5t v\u00e0 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, g\u1ed3m:<\/li>\n<\/ol>\n

                                                                              (a) Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 th\u1eddi h\u1ea1n;<\/p>\n

                                                                              (b) Nh\u00e3n hi\u1ec7u h\u00e0ng h\u00f3a;<\/p>\n

                                                                              (c) Quy\u1ec1n ph\u00e1t h\u00e0nh;<\/p>\n

                                                                              (d) Ph\u1ea7n m\u1ec1m m\u00e1y vi t\u00ednh;<\/p>\n

                                                                              (e) Gi\u1ea5y ph\u00e9p v\u00e0 gi\u1ea5y ph\u00e9p nh\u01b0\u1ee3ng quy\u1ec1n;<\/p>\n

                                                                              (f) B\u1ea3n quy\u1ec1n, b\u1eb1ng s\u00e1ng ch\u1ebf;<\/p>\n

                                                                              (g) C\u00f4ng th\u1ee9c v\u00e0 c\u00e1ch th\u1ee9c pha ch\u1ebf, ki\u1ec3u m\u1eabu, thi\u1ebft k\u1ebf v\u00e0 v\u1eadt m\u1eabu;<\/p>\n

                                                                              (h) TSC\u0110 v\u00f4 h\u00ecnh \u0111ang tri\u1ec3n khai.<\/p>\n","protected":false},"excerpt":{"rendered":"

                                                                              H\u1ec6 TH\u1ed0NG CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N VI\u1ec6T NAM CHU\u1ea8N M\u1ef0C S\u1ed0 04 T\u00c0I S\u1ea2N C\u1ed0 \u0110\u1ecaNH V\u00d4 H\u00ccNH (Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 149\/2001\/Q\u0110-BTC ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2001 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh) QUY \u0110\u1ecaNH CHUNG M\u1ee5c \u0111\u00edch c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y l\u00e0 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn..<\/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\/31877"}],"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=31877"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31877\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31877"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31877"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}