{"id":31879,"date":"2021-10-11T00:15:55","date_gmt":"2021-10-10T17:15:55","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31879"},"modified":"2021-09-27T11:02:11","modified_gmt":"2021-09-27T04:02:11","slug":"chuan-muc-ke-toan-so-5-bat-dong-san-dau-tu","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31879","title":{"rendered":"CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N S\u1ed0 5 – B\u1ea4T \u0110\u1ed8NG S\u1ea2N \u0110\u1ea6U T\u01af"},"content":{"rendered":"

CHU\u1ea8N M\u1ef0C<\/strong><\/p>\n

S\u1ed0 05 B\u1ea4T \u0110\u1ed8NG S\u1ea2N \u0110\u1ea6U T\u01af
\n(Ban h\u00e0nh theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 234\/2003\/Q\u0110-BTC ng\u00e0y 30 th\u00e1ng 12 n\u0103m 2003 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 \u0111\u1ed1i v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, g\u1ed3m: \u0110i\u1ec1u ki\u1ec7n ghi nh\u1eadn b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, 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, chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, thanh l\u00fd b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 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 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, tr\u1eeb khi c\u00f3 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00e1c cho ph\u00e9p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n kh\u00e1c cho b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0.<\/li>\n
  3. Chu\u1ea9n m\u1ef1c n\u00e0y c\u0169ng quy \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh v\u00e0 ghi nh\u1eadn gi\u00e1 tr\u1ecb b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a b\u00ean \u0111i thu\u00ea theo h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 cho thu\u00ea trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a b\u00ean cho thu\u00ea theo h\u1ee3p \u0111\u1ed3ng thu\u00ea ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<\/ol>\n

    Chu\u1ea9n m\u1ef1c n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c n\u1ed9i dung \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 06 “Thu\u00ea t\u00e0i s\u1ea3n”, bao g\u1ed3m:<\/p>\n

    (a) Ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n thu\u00ea th\u00e0nh t\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh ho\u1eb7c t\u00e0i s\u1ea3n thu\u00ea ho\u1ea1t \u0111\u1ed9ng;<\/p>\n

    (b) Ghi nh\u1eadn doanh thu cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 (Theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 14 \u201cDoanh thu v\u00e0 thu nh\u1eadp kh\u00e1c\u201d);<\/p>\n

    (c) X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb b\u1ea5t \u0111\u1ed9ng s\u1ea3n thu\u00ea ho\u1ea1t \u0111\u1ed9ng trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a b\u00ean \u0111i thu\u00ea;<\/p>\n

    (d) X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb b\u1ea5t \u0111\u1ed9ng s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a b\u00ean cho thu\u00ea;<\/p>\n

    (e) K\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch b\u00e1n v\u00e0 thu\u00ea l\u1ea1i;<\/p>\n

    (f) Thuy\u1ebft minh v\u1ec1 thu\u00ea t\u00e0i ch\u00ednh v\u00e0 thu\u00ea ho\u1ea1t \u0111\u1ed9ng trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

      \n
    1. Chu\u1ea9n m\u1ef1c n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/li>\n<\/ol>\n

      (a) Nh\u1eefng t\u00e0i s\u1ea3n li\u00ean quan \u0111\u1ebfn c\u00e2y tr\u1ed3ng, v\u1eadt nu\u00f4i g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t \u0111ai ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng n\u00f4ng nghi\u1ec7p; v\u00e0<\/p>\n

      (b) Quy\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n, ho\u1ea1t \u0111\u1ed9ng th\u0103m d\u00f2 v\u00e0 khai th\u00e1c kho\u00e1ng s\u1ea3n, d\u1ea7u m\u1ecf, kh\u00ed t\u1ef1 nhi\u00ean v\u00e0 nh\u1eefng t\u00e0i nguy\u00ean kh\u00f4ng t\u00e1i sinh t\u01b0\u01a1ng t\u1ef1.<\/p>\n

        \n
      1. 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

        B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0: L\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n, g\u1ed3m: quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, nh\u00e0, ho\u1eb7c m\u1ed9t ph\u1ea7n c\u1ee7a nh\u00e0 ho\u1eb7c c\u1ea3 nh\u00e0 v\u00e0 \u0111\u1ea5t, c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng do ng\u01b0\u1eddi ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c ng\u01b0\u1eddi \u0111i thu\u00ea t\u00e0i s\u1ea3n theo h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh n\u1eafm gi\u1eef nh\u1eb1m m\u1ee5c \u0111\u00edch thu l\u1ee3i t\u1eeb vi\u1ec7c cho thu\u00ea ho\u1eb7c ch\u1edd t\u0103ng gi\u00e1 m\u00e0 kh\u00f4ng ph\u1ea3i \u0111\u1ec3:<\/p>\n

          \n
        1. S\u1eed d\u1ee5ng trong s\u1ea3n xu\u1ea5t, cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c s\u1eed d\u1ee5ng cho c\u00e1c m\u1ee5c \u0111\u00edch qu\u1ea3n l\u00fd; ho\u1eb7c<\/li>\n
        2. B\u00e1n trong k\u1ef3 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00f4ng th\u01b0\u1eddng.<\/li>\n<\/ol>\n

          B\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng: L\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n do ng\u01b0\u1eddi ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c ng\u01b0\u1eddi \u0111i thu\u00ea t\u00e0i s\u1ea3n theo h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh n\u1eafm gi\u1eef nh\u1eb1m m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng trong s\u1ea3n xu\u1ea5t, cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c s\u1eed d\u1ee5ng cho c\u00e1c m\u1ee5c \u0111\u00edch qu\u1ea3n l\u00fd.<\/p>\n

          Nguy\u00ean gi\u00e1: L\u00e0 to\u00e0n b\u1ed9 c\u00e1c chi ph\u00ed b\u1eb1ng ti\u1ec1n ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n m\u00e0 doanh nghi\u1ec7p ph\u1ea3i b\u1ecf ra ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u01b0a ra \u0111\u1ec3 trao \u0111\u1ed5i nh\u1eb1m c\u00f3 \u0111\u01b0\u1ee3c b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m mua ho\u1eb7c x\u00e2y d\u1ef1ng ho\u00e0n th\u00e0nh b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00f3.<\/p>\n

          Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i: L\u00e0 nguy\u00ean gi\u00e1 c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 sau khi tr\u1eeb (-) s\u1ed1 kh\u1ea5u hao lu\u1ef9 k\u1ebf c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00f3.<\/p>\n

            \n
          1. V\u00ed d\u1ee5 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0:<\/li>\n<\/ol>\n

            (a). Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (do doanh nghi\u1ec7p b\u1ecf ti\u1ec1n ra mua l\u1ea1i) n\u1eafm gi\u1eef trong th\u1eddi gian d\u00e0i \u0111\u1ec3 ch\u1edd t\u0103ng gi\u00e1;<\/p>\n

            (b). Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (do doanh nghi\u1ec7p b\u1ecf ti\u1ec1n ra mua l\u1ea1i) n\u1eafm gi\u1eef m\u00e0 ch\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng trong t\u01b0\u01a1ng lai;<\/p>\n

            (c). Nh\u00e0 do doanh nghi\u1ec7p s\u1edf h\u1eefu (ho\u1eb7c do doanh nghi\u1ec7p thu\u00ea t\u00e0i ch\u00ednh) v\u00e0 cho thu\u00ea theo m\u1ed9t ho\u1eb7c nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng thu\u00ea ho\u1ea1t \u0111\u1ed9ng;<\/p>\n

            (d). Nh\u00e0 \u0111ang \u0111\u01b0\u1ee3c gi\u1eef \u0111\u1ec3 cho thu\u00ea theo m\u1ed9t ho\u1eb7c nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng thu\u00ea ho\u1ea1t \u0111\u1ed9ng;<\/p>\n

            (e). C\u01a1 s\u1edf h\u1ea1 t\u1ea7ng \u0111ang \u0111\u01b0\u1ee3c gi\u1eef \u0111\u1ec3 cho thu\u00ea theo m\u1ed9t ho\u1eb7c nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng thu\u00ea ho\u1ea1t \u0111\u1ed9ng.<\/p>\n

              \n
            1. V\u00ed d\u1ee5 b\u1ea5t \u0111\u1ed9ng s\u1ea3n kh\u00f4ng ph\u1ea3i l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0:<\/li>\n<\/ol>\n

              (a) B\u1ea5t \u0111\u1ed9ng s\u1ea3n mua \u0111\u1ec3 b\u00e1n trong k\u1ef3 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00f4ng th\u01b0\u1eddng ho\u1eb7c x\u00e2y d\u1ef1ng \u0111\u1ec3 b\u00e1n trong t\u01b0\u01a1ng lai g\u1ea7n (K\u1ebf to\u00e1n theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 02 “H\u00e0ng t\u1ed3n kho”);<\/p>\n

              (b) B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng cho b\u00ean th\u1ee9 ba (K\u1ebf to\u00e1n theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 15 \u201cH\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng\u201d);<\/p>\n

              (c) B\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng (K\u1ebf to\u00e1n theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 03 \u201cT\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh\u201d), bao g\u1ed3m b\u1ea5t \u0111\u1ed9ng s\u1ea3n n\u1eafm gi\u1eef \u0111\u1ec3 s\u1eed d\u1ee5ng trong t\u01b0\u01a1ng lai nh\u01b0 t\u00e0i s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng, t\u00e0i s\u1ea3n n\u1eafm gi\u1eef \u0111\u1ec3 c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p v\u00e0 s\u1eed d\u1ee5ng sau n\u00e0y trong k\u1ef3 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00f4ng th\u01b0\u1eddng nh\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng, b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho nh\u00e2n vi\u00ean s\u1eed d\u1ee5ng (Cho d\u00f9 nh\u00e2n vi\u00ean c\u00f3 tr\u1ea3 ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng hay kh\u00f4ng) v\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng ch\u1edd thanh l\u00fd;<\/p>\n

              (d) B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111ang trong qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng ch\u01b0a ho\u00e0n th\u00e0nh v\u1edbi m\u1ee5c \u0111\u00edch \u0111\u1ec3 s\u1eed d\u1ee5ng trong t\u01b0\u01a1ng lai d\u01b0\u1edbi d\u1ea1ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0.<\/p>\n

                \n
              1. \u0110\u1ed1i v\u1edbi nh\u1eefng b\u1ea5t \u0111\u1ed9ng s\u1ea3n m\u00e0 doanh nghi\u1ec7p n\u1eafm gi\u1eef m\u1ed9t ph\u1ea7n nh\u1eb1m m\u1ee5c \u0111\u00edch thu l\u1ee3i t\u1eeb vi\u1ec7c cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c ch\u1edd t\u0103ng gi\u00e1 v\u00e0 m\u1ed9t ph\u1ea7n s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, cung c\u1ea5p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ho\u1eb7c cho qu\u1ea3n l\u00fd th\u00ec n\u1ebfu nh\u1eefng ph\u1ea7n t\u00e0i s\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c b\u00e1n ri\u00eang r\u1ebd (ho\u1eb7c cho thu\u00ea ri\u00eang r\u1ebd theo m\u1ed9t ho\u1eb7c nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng thu\u00ea ho\u1ea1t \u0111\u1ed9ng), doanh nghi\u1ec7p s\u1ebd h\u1ea1ch to\u00e1n c\u00e1c ph\u1ea7n t\u00e0i s\u1ea3n n\u00e0y m\u1ed9t c\u00e1ch ri\u00eang r\u1ebd. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c ph\u1ea7n t\u00e0i s\u1ea3n n\u00e0y kh\u00f4ng th\u1ec3 b\u00e1n ri\u00eang r\u1ebd, th\u00ec ch\u1ec9 coi l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 khi ph\u1ea7n \u0111\u01b0\u1ee3c n\u1eafm gi\u1eef \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t, cung c\u1ea5p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ho\u1eb7c ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch qu\u1ea3n l\u00fd l\u00e0 ph\u1ea7n kh\u00f4ng \u0111\u00e1ng k\u1ec3.<\/li>\n
              2. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 li\u00ean quan cho nh\u1eefng ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n do doanh nghi\u1ec7p s\u1edf h\u1eefu l\u00e0 ph\u1ea7n kh\u00f4ng \u0111\u00e1ng k\u1ec3 trong to\u00e0n b\u1ed9 tho\u1ea3 thu\u1eadn th\u00ec doanh nghi\u1ec7p s\u1ebd h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n n\u00e0y l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0. V\u00ed d\u1ee5: Doanh nghi\u1ec7p s\u1edf h\u1eefu to\u00e0 nh\u00e0 cho thu\u00ea v\u0103n ph\u00f2ng \u0111\u1ed3ng th\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5 b\u1ea3o d\u01b0\u1ee1ng v\u00e0 an ninh cho nh\u1eefng ng\u01b0\u1eddi thu\u00ea v\u0103n ph\u00f2ng.<\/li>\n
              3. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 li\u00ean quan cho nh\u1eefng ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n do doanh nghi\u1ec7p s\u1edf h\u1eefu l\u00e0 ph\u1ea7n \u0111\u00e1ng k\u1ec3 th\u00ec doanh nghi\u1ec7p s\u1ebd h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n \u0111\u00f3 l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng. V\u00ed d\u1ee5: Doanh nghi\u1ec7p s\u1edf h\u1eefu v\u00e0 qu\u1ea3n l\u00fd m\u1ed9t kh\u00e1ch s\u1ea1n, d\u1ecbch v\u1ee5 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng chi\u1ebfm m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong to\u00e0n b\u1ed9 tho\u1ea3 thu\u1eadn, th\u00ec kh\u00e1ch s\u1ea1n \u0111\u00f3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng.<\/li>\n
              4. Tr\u01b0\u1eddng h\u1ee3p kh\u00f3 x\u00e1c \u0111\u1ecbnh l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, hay l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf nh\u1eefng \u0111\u1eb7c \u0111i\u1ec3m c\u1ee5 th\u1ec3 \u0111\u1ec3 c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1ecbnh ngh\u0129a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u00f3 li\u00ean quan trong c\u00e1c \u0111o\u1ea1n 06,07,08,09,10 v\u00e0 thuy\u1ebft minh r\u00f5 tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 31 (d).<\/li>\n
              5. Tr\u01b0\u1eddng h\u1ee3p, m\u1ed9t doanh nghi\u1ec7p cho c\u00f4ng ty m\u1eb9 ho\u1eb7c c\u00f4ng ty con kh\u00e1c thu\u00ea ho\u1eb7c s\u1eed d\u1ee5ng v\u00e0 n\u1eafm gi\u1eef m\u1ed9t b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00ec b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a t\u1eadp \u0111o\u00e0n, nh\u01b0ng doanh nghi\u1ec7p s\u1edf h\u1eefu b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 n\u1ebfu n\u00f3 th\u1ecfa m\u00e3n \u0111\u1ecbnh ngh\u0129a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang c\u1ee7a doanh nghi\u1ec7p s\u1edf h\u1eefu b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/li>\n<\/ol>\n

                N\u1ed8I DUNG CHU\u1ea8N M\u1ef0C<\/strong><\/p>\n

                \u0110i\u1ec1u ki\u1ec7n ghi nh\u1eadn b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/strong><\/p>\n

                  \n
                1. M\u1ed9t b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n ph\u1ea3i th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi hai \u0111i\u1ec1u ki\u1ec7n sau:<\/li>\n<\/ol>\n

                  (a) Ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai; v\u00e0<\/p>\n

                  (b) Nguy\u00ean gi\u00e1 c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady.<\/p>\n

                    \n
                  1. Khi x\u00e1c \u0111\u1ecbnh m\u1ed9t b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n th\u1ee9 nh\u1ea5t \u0111\u1ec3 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n hay kh\u00f4ng, doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 ch\u1eafc ch\u1eafn g\u1eafn li\u1ec1n v\u1edbi vi\u1ec7c thu \u0111\u01b0\u1ee3c c\u00e1c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai m\u00e0 ch\u00fang c\u00f3 th\u1ec3 mang l\u1ea1i tr\u00ean c\u01a1 s\u1edf nh\u1eefng th\u00f4ng tin hi\u1ec7n c\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn. \u0110i\u1ec1u ki\u1ec7n th\u1ee9 hai \u0111\u1ec3 ghi nh\u1eadn m\u1ed9t b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 l\u00e0 t\u00e0i s\u1ea3n th\u01b0\u1eddng d\u1ec5 \u0111\u01b0\u1ee3c tho\u1ea3 m\u00e3n v\u00ec giao d\u1ecbch mua b\u00e1n, trao \u0111\u1ed5i ch\u1ee9ng minh cho vi\u1ec7c h\u00ecnh th\u00e0nh b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u00e3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0.<\/li>\n<\/ol>\n

                    X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb ban \u0111\u1ea7u<\/strong><\/p>\n

                      \n
                    1. M\u1ed9t b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb ban \u0111\u1ea7u theo nguy\u00ean gi\u00e1. Nguy\u00ean gi\u00e1 c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 bao g\u1ed3m c\u1ea3 c\u00e1c chi ph\u00ed giao d\u1ecbch li\u00ean quan tr\u1ef1c ti\u1ebfp ban \u0111\u1ea7u.<\/li>\n
                    2. Nguy\u00ean gi\u00e1 c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c mua bao g\u1ed3m gi\u00e1 mua v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp, nh\u01b0: Ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n v\u1ec1 lu\u1eadt ph\u00e1p li\u00ean quan, thu\u1ebf tr\u01b0\u1edbc b\u1ea1 v\u00e0 chi ph\u00ed giao d\u1ecbch li\u00ean quan kh\u00e1c…<\/li>\n
                    3. Nguy\u00ean gi\u00e1 c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 t\u1ef1 x\u00e2y d\u1ef1ng l\u00e0 gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 t\u00ednh \u0111\u1ebfn ng\u00e0y ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c x\u00e2y d\u1ef1ng. T\u1eeb khi b\u1eaft \u0111\u1ea7u x\u00e2y d\u1ef1ng cho \u0111\u1ebfn ng\u00e0y ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c x\u00e2y d\u1ef1ng doanh nghi\u1ec7p \u00e1p d\u1ee5ng Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 03 \u201cT\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh\u201d v\u00e0 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 04 \u201cT\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh\u201d. T\u1ea1i ng\u00e0y t\u00e0i s\u1ea3n tr\u1edf th\u00e0nh b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 th\u00ec \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c n\u00e0y (xem \u0111o\u1ea1n 23 (e)).<\/li>\n
                    4. Nguy\u00ean gi\u00e1 c\u1ee7a m\u1ed9t b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00f4ng bao g\u1ed3m c\u00e1c chi ph\u00ed sau:<\/li>\n<\/ol>\n

                      – Chi ph\u00ed ph\u00e1t sinh ban \u0111\u1ea7u (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00e1c chi ph\u00ed n\u00e0y l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u01b0a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 t\u1edbi tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng ho\u1ea1t \u0111\u1ed9ng);<\/p>\n

                      – C\u00e1c chi ph\u00ed khi m\u1edbi \u0111\u01b0a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o ho\u1ea1t \u0111\u1ed9ng l\u1ea7n \u0111\u1ea7u tr\u01b0\u1edbc khi b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u1ea1t t\u1edbi tr\u1ea1ng th\u00e1i ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng theo d\u1ef1 ki\u1ebfn;<\/p>\n

                      – C\u00e1c chi ph\u00ed kh\u00f4ng b\u00ecnh th\u01b0\u1eddng v\u1ec1 nguy\u00ean v\u1eadt li\u1ec7u, lao \u0111\u1ed9ng ho\u1eb7c c\u00e1c ngu\u1ed3n l\u1ef1c kh\u00e1c trong qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0.<\/p>\n

                        \n
                      1. Tr\u01b0\u1eddng h\u1ee3p mua b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 thanh to\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, nguy\u00ean gi\u00e1 c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 \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 t\u00e0i ch\u00ednh 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 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 16 \u201cChi ph\u00ed \u0111i vay\u201d.<\/li>\n<\/ol>\n

                        Chi ph\u00ed ph\u00e1t sinh sau ghi nh\u1eadn ban \u0111\u1ea7u<\/strong><\/p>\n

                          \n
                        1. Chi ph\u00ed li\u00ean quan \u0111\u1ebfn b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 ph\u00e1t sinh sau 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 chi ph\u00ed n\u00e0y c\u00f3 kh\u1ea3 n\u0103ng ch\u1eafc ch\u1eafn l\u00e0m cho b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 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 th\u00ec \u0111\u01b0\u1ee3c ghi t\u0103ng nguy\u00ean gi\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0.<\/li>\n
                        2. Vi\u1ec7c h\u1ea1ch to\u00e1n c\u00e1c chi ph\u00ed ph\u00e1t sinh sau ghi nh\u1eadn ban \u0111\u1ea7u ph\u1ee5 thu\u1ed9c v\u00e0o t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u00f3 xem x\u00e9t \u0111\u1ebfn vi\u1ec7c \u0111\u00e1nh gi\u00e1 v\u00e0 ghi nh\u1eadn ban \u0111\u1ea7u c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0 li\u00ean quan. Ch\u1eb3ng h\u1ea1n, tr\u01b0\u1eddng h\u1ee3p gi\u00e1 mua t\u00e0i s\u1ea3n bao g\u1ed3m ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu c\u00e1c chi ph\u00ed c\u1ea7n thi\u1ebft s\u1ebd ph\u00e1t sinh \u0111\u1ec3 \u0111\u01b0a b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1edbi tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng ho\u1ea1t \u0111\u1ed9ng th\u00ec chi ph\u00ed \u0111\u00f3 c\u0169ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1. V\u00ed d\u1ee5: Mua m\u1ed9t ng\u00f4i nh\u00e0 v\u1edbi y\u00eau c\u1ea7u ph\u1ea3i n\u00e2ng c\u1ea5p th\u00ec chi ph\u00ed n\u00e2ng c\u1ea5p ph\u00e1t sinh \u0111\u01b0\u1ee3c ghi t\u0103ng nguy\u00ean gi\u00e1 c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0.<\/li>\n<\/ol>\n

                          X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb sau ghi nh\u1eadn ban \u0111\u1ea7u<\/strong><\/p>\n

                            \n
                          1. Sau ghi nh\u1eadn ban \u0111\u1ea7u, trong th\u1eddi gian n\u1eafm gi\u1eef b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo nguy\u00ean gi\u00e1, s\u1ed1 kh\u1ea5u hao lu\u1ef9 k\u1ebf v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i.<\/li>\n<\/ol>\n

                            Chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng<\/strong><\/p>\n

                              \n
                            1. Vi\u1ec7c chuy\u1ec3n t\u1eeb b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng th\u00e0nh b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 ho\u1eb7c t\u1eeb b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 sang b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng hay h\u00e0ng t\u1ed3n kho ch\u1ec9 khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng nh\u01b0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/li>\n
                            2. B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 chuy\u1ec3n th\u00e0nh b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng khi ch\u1ee7 s\u1edf h\u1eefu b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n n\u00e0y;<\/li>\n
                            3. B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 chuy\u1ec3n th\u00e0nh h\u00e0ng t\u1ed3n kho khi ch\u1ee7 s\u1edf h\u1eefu b\u1eaft \u0111\u1ea7u tri\u1ec3n khai cho m\u1ee5c \u0111\u00edch b\u00e1n;<\/li>\n
                            4. B\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng chuy\u1ec3n th\u00e0nh b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 khi ch\u1ee7 s\u1edf h\u1eefu k\u1ebft th\u00fac s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u00f3;<\/li>\n
                            5. H\u00e0ng t\u1ed3n kho chuy\u1ec3n th\u00e0nh b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 khi ch\u1ee7 s\u1edf h\u1eefu b\u1eaft \u0111\u1ea7u cho b\u00ean kh\u00e1c thu\u00ea ho\u1ea1t \u0111\u1ed9ng;<\/li>\n
                            6. B\u1ea5t \u0111\u1ed9ng s\u1ea3n x\u00e2y d\u1ef1ng chuy\u1ec3n th\u00e0nh b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 khi k\u1ebft th\u00fac giai \u0111o\u1ea1n x\u00e2y d\u1ef1ng, b\u00e0n giao \u0111\u01b0a v\u00e0o \u0111\u1ea7u t\u01b0 (Trong giai \u0111o\u1ea1n x\u00e2y d\u1ef1ng ph\u1ea3i k\u1ebf to\u00e1n theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 03 \u201c T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh\u201d).<\/li>\n
                            7. Theo y\u00eau c\u1ea7u c\u1ee7a \u0111o\u1ea1n 23b, doanh nghi\u1ec7p chuy\u1ec3n m\u1ed9t b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 sang h\u00e0ng t\u1ed3n kho ch\u1ec9 khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, b\u1eb1ng ch\u1ee9ng l\u00e0 s\u1ef1 b\u1eaft \u0111\u1ea7u c\u1ee7a vi\u1ec7c tri\u1ec3n khai cho m\u1ee5c \u0111\u00edch b\u00e1n. Khi m\u1ed9t doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh b\u00e1n m\u1ed9t b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 m\u00e0 kh\u00f4ng c\u00f3 giai \u0111o\u1ea1n n\u00e2ng c\u1ea5p th\u00ec doanh nghi\u1ec7p \u0111\u00f3 ph\u1ea3i ti\u1ebfp t\u1ee5c coi b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u00f3 l\u00e0 m\u1ed9t b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 cho t\u1edbi khi n\u00f3 \u0111\u01b0\u1ee3c b\u00e1n (kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n) v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n \u0111\u00f3 l\u00e0 h\u00e0ng t\u1ed3n kho. T\u01b0\u01a1ng t\u1ef1, n\u1ebfu doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u n\u00e2ng c\u1ea5p, c\u1ea3i t\u1ea1o b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 hi\u1ec7n c\u00f3 v\u1edbi m\u1ee5c \u0111\u00edch ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u00f3 trong t\u01b0\u01a1ng lai nh\u01b0 m\u1ed9t b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, th\u00ec b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u00f3 v\u1eabn l\u00e0 m\u1ed9t b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u1ea1i nh\u01b0 m\u1ed9t b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh n\u00e2ng c\u1ea5p c\u1ea3i t\u1ea1o.<\/li>\n
                            8. Vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng gi\u1eefa b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng ho\u1eb7c h\u00e0ng t\u1ed3n kho kh\u00f4ng l\u00e0m thay \u0111\u1ed5i gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i v\u00e0 kh\u00f4ng l\u00e0m thay \u0111\u1ed5i nguy\u00ean gi\u00e1 c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb hay \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ol>\n

                              Thanh l\u00fd<\/strong><\/p>\n

                                \n
                              1. M\u1ed9t b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n sau khi \u0111\u00e3 b\u00e1n ho\u1eb7c sau khi b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c n\u1eafm gi\u1eef l\u00e2u d\u00e0i v\u00e0 x\u00e9t th\u1ea5y kh\u00f4ng thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai t\u1eeb vi\u1ec7c thanh l\u00fd b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00f3.<\/li>\n
                              2. Vi\u1ec7c thanh l\u00fd m\u1ed9t b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 x\u1ea3y ra sau khi b\u00e1n ho\u1eb7c sau khi k\u00fd h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i ch\u00ednh. \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 ghi nh\u1eadn doanh thu t\u1eeb vi\u1ec7c b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 14 \u201cDoanh thu v\u00e0 thu nh\u1eadp kh\u00e1c\u201d. Vi\u1ec7c b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho thu\u00ea t\u00e0i ch\u00ednh ho\u1eb7c giao d\u1ecbch b\u00e1n v\u00e0 thu\u00ea l\u1ea1i b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 06 \u201cThu\u00ea t\u00e0i s\u1ea3n\u201d.<\/li>\n
                              3. C\u00e1c kho\u1ea3n l\u00e3i ho\u1eb7c l\u1ed7 ph\u00e1t sinh t\u1eeb vi\u1ec7c b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu v\u1edbi chi ph\u00ed b\u00e1n v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0. S\u1ed1 l\u00e3i ho\u1eb7c l\u1ed7 n\u00e0y \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 thu nh\u1eadp hay chi ph\u00ed tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 (Tr\u01b0\u1eddng h\u1ee3p b\u00e1n v\u00e0 thu\u00ea l\u1ea1i t\u00e0i s\u1ea3n l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 06 \u201cThu\u00ea t\u00e0i s\u1ea3n\u201d).<\/li>\n
                              4. Kho\u1ea3n doanh thu t\u1eeb vi\u1ec7c b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd. Tr\u01b0\u1eddng h\u1ee3p b\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, th\u00ec kho\u1ea3n doanh thu n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ban \u0111\u1ea7u b\u1eb1ng gi\u00e1 b\u00e1n tr\u1ea3 ngay. Kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n v\u00e0 gi\u00e1 b\u00e1n tr\u1ea3 ngay \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 doanh thu ti\u1ec1n l\u00e3i ch\u01b0a th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 14 \u201cDoanh thu v\u00e0 thu nh\u1eadp kh\u00e1c\u201d.<\/li>\n<\/ol>\n

                                Tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/p>\n\n\n\n\n\n\n\n
                                30.<\/td>\nN\u1ed9i dung tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh quy \u0111\u1ecbnh trong chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u00f9ng v\u1edbi nh\u1eefng qui \u0111\u1ecbnh trong Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 06 \u201cThu\u00ea t\u00e0i s\u1ea3n\u201d. \u0110\u1ed1i v\u1edbi b\u00ean cho thu\u00ea ph\u1ea3i tr\u00ecnh b\u00e0y n\u1ed9i dung cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng. \u0110\u1ed1i v\u1edbi b\u00ean \u0111i thu\u00ea ph\u1ea3i tr\u00ecnh b\u00e0y n\u1ed9i dung thu\u00ea t\u00e0i ch\u00ednh.<\/td>\n<\/tr>\n
                                31.<\/td>\nDoanh nghi\u1ec7p c\u1ea7n tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u1eefng n\u1ed9i dung sau:<\/p>\n

                                (a) Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao s\u1eed d\u1ee5ng;<\/p>\n

                                (b) Th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 ho\u1eb7c t\u1ef7 l\u1ec7 kh\u1ea5u hao s\u1eed d\u1ee5ng;<\/p>\n

                                (c) Nguy\u00ean gi\u00e1 v\u00e0 kh\u1ea5u hao lu\u1ef9 k\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ea7u k\u1ef3 v\u00e0 cu\u1ed1i k\u1ef3;<\/td>\n<\/tr>\n

                                <\/td>\n(d) Ti\u00eau chu\u1ea9n c\u1ee5 th\u1ec3 m\u00e0 doanh nghi\u1ec7p \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p g\u1eb7p kh\u00f3 kh\u0103n khi ph\u00e2n lo\u1ea1i b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng v\u00e0 v\u1edbi t\u00e0i s\u1ea3n gi\u1eef \u0111\u1ec3 b\u00e1n trong ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00f4ng th\u01b0\u1eddng;<\/p>\n

                                (e) C\u00e1c ch\u1ec9 ti\u00eau thu nh\u1eadp, chi ph\u00ed li\u00ean quan \u0111\u1ebfn cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n, g\u1ed3m:<\/p>\n

                                – Thu nh\u1eadp t\u1eeb vi\u1ec7c cho thu\u00ea;<\/p>\n

                                – Chi ph\u00ed tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng kinh doanh (bao g\u1ed3m chi ph\u00ed s\u1eeda ch\u1eefa v\u00e0 b\u1ea3o d\u01b0\u1ee1ng) ph\u00e1t sinh t\u1eeb b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra thu nh\u1eadp t\u1eeb vi\u1ec7c cho thu\u00ea trong k\u1ef3 b\u00e1o c\u00e1o;<\/p>\n

                                – Chi ph\u00ed tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng kinh doanh (bao g\u1ed3m chi ph\u00ed s\u1eeda ch\u1eefa v\u00e0 b\u1ea3o d\u01b0\u1ee1ng) ph\u00e1t sinh t\u1eeb b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00f4ng li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra thu nh\u1eadp t\u1eeb vi\u1ec7c cho thu\u00ea trong k\u1ef3 b\u00e1o c\u00e1o.<\/p>\n

                                (f) L\u00fd do v\u00e0 m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0;<\/p>\n

                                (g) Ngh\u0129a v\u1ee5 ch\u1ee7 y\u1ebfu c\u1ee7a h\u1ee3p \u0111\u1ed3ng mua, x\u00e2y d\u1ef1ng, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p ho\u1eb7c b\u1ea3o d\u01b0\u1ee1ng, s\u1eeda ch\u1eefa b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0;<\/td>\n<\/tr>\n

                                <\/td>\n(h) Tr\u00ecnh b\u00e0y nh\u1eefng n\u1ed9i dung sau (kh\u00f4ng y\u00eau c\u1ea7u th\u00f4ng tin so s\u00e1nh):<\/p>\n

                                – Nguy\u00ean gi\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 t\u0103ng th\u00eam, trong \u0111\u00f3: T\u0103ng do mua b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 t\u0103ng do v\u1ed1n ho\u00e1 nh\u1eefng chi ph\u00ed sau ghi nh\u1eadn ban \u0111\u1ea7u;<\/p>\n

                                – Nguy\u00ean gi\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 t\u0103ng do s\u00e1p nh\u1eadp doanh nghi\u1ec7p;<\/p>\n

                                – Nguy\u00ean gi\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 thanh l\u00fd;<\/p>\n

                                – Nguy\u00ean gi\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 chuy\u1ec3n sang b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng ho\u1eb7c h\u00e0ng t\u1ed3n kho v\u00e0 ng\u01b0\u1ee3c l\u1ea1i.<\/td>\n<\/tr>\n

                                <\/td>\n(i) Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Khi doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 th\u00ec doanh nghi\u1ec7p ph\u1ea3i thuy\u1ebft minh:<\/p>\n

                                – Danh m\u1ee5c b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0;<\/p>\n

                                – L\u00fd do kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

                                CHU\u1ea8N M\u1ef0C S\u1ed0 05 B\u1ea4T \u0110\u1ed8NG S\u1ea2N \u0110\u1ea6U T\u01af (Ban h\u00e0nh theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 234\/2003\/Q\u0110-BTC ng\u00e0y 30 th\u00e1ng 12 n\u0103m 2003 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 c\u00e1c nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi b\u1ea5t \u0111\u1ed9ng..<\/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\/31879"}],"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=31879"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31879\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31879"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31879"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}