{"id":31881,"date":"2021-10-13T00:06:09","date_gmt":"2021-10-12T17:06:09","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31881"},"modified":"2021-09-27T11:11:45","modified_gmt":"2021-09-27T04:11:45","slug":"chuan-muc-ke-toan-so-6-thue-tai-san","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31881","title":{"rendered":"CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N S\u1ed0 6 – THU\u00ca T\u00c0I S\u1ea2N"},"content":{"rendered":"

Chu\u1ea9n m\u1ef1c s\u1ed1 06<\/strong><\/p>\n

THU\u00ca T\u00c0I S\u1ea2N
\n(Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 165\/2002\/Q\u0110-BTC ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2002 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\u00ean thu\u00ea v\u00e0 b\u00ean cho thu\u00ea t\u00e0i s\u1ea3n, bao g\u1ed3m thu\u00ea t\u00e0i ch\u00ednh v\u00e0 thu\u00ea ho\u1ea1t \u0111\u1ed9ng, 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 thu\u00ea t\u00e0i s\u1ea3n, ngo\u1ea1i tr\u1eeb:<\/li>\n
  3. a) H\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ec3 khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean nh\u01b0 d\u1ea7u, kh\u00ed, g\u1ed7, kim lo\u1ea1i v\u00e0 c\u00e1c kho\u00e1ng s\u1ea3n kh\u00e1c;<\/li>\n
  4. b) H\u1ee3p \u0111\u1ed3ng s\u1eed d\u1ee5ng b\u1ea3n quy\u1ec1n nh\u01b0 phim, b\u0103ng vid\u00e9o, nh\u1ea1c k\u1ecbch, b\u1ea3n quy\u1ec1n t\u00e1c gi\u1ea3, b\u1eb1ng s\u00e1ng ch\u1ebf.<\/li>\n
  5. Chu\u1ea9n m\u1ef1c n\u00e0y \u00e1p d\u1ee5ng cho c\u1ea3 tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n ngay c\u1ea3 khi b\u00ean cho thu\u00ea \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u th\u1ef1c hi\u1ec7n c\u00e1c d\u1ecbch v\u1ee5 ch\u1ee7 y\u1ebfu li\u00ean quan \u0111\u1ebfn \u0111i\u1ec1u h\u00e0nh, s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng t\u00e0i s\u1ea3n cho thu\u00ea. Chu\u1ea9n m\u1ef1c n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng cho c\u00e1c h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 kh\u00f4ng chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n.<\/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

    Thu\u00ea t\u00e0i s\u1ea3n: L\u00e0 s\u1ef1 tho\u1ea3 thu\u1eadn gi\u1eefa b\u00ean cho thu\u00ea v\u00e0 b\u00ean thu\u00ea v\u1ec1 vi\u1ec7c b\u00ean cho thu\u00ea chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n cho b\u00ean thu\u00ea trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh \u0111\u1ec3 \u0111\u01b0\u1ee3c nh\u1eadn ti\u1ec1n cho thu\u00ea m\u1ed9t l\u1ea7n ho\u1eb7c nhi\u1ec1u l\u1ea7n.<\/p>\n

    Thu\u00ea t\u00e0i ch\u00ednh: L\u00e0 thu\u00ea t\u00e0i s\u1ea3n m\u00e0 b\u00ean cho thu\u00ea c\u00f3 s\u1ef1 chuy\u1ec3n giao ph\u1ea7n l\u1edbn r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n cho b\u00ean thu\u00ea. Quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 chuy\u1ec3n giao v\u00e0o cu\u1ed1i th\u1eddi h\u1ea1n thu\u00ea.<\/p>\n

    Thu\u00ea ho\u1ea1t \u0111\u1ed9ng: L\u00e0 thu\u00ea t\u00e0i s\u1ea3n kh\u00f4ng ph\u1ea3i l\u00e0 thu\u00ea t\u00e0i ch\u00ednh.<\/p>\n

    H\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n kh\u00f4ng hu\u1ef7 ngang: L\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n m\u00e0 hai b\u00ean kh\u00f4ng th\u1ec3 \u0111\u01a1n ph\u01b0\u01a1ng ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/p>\n

      \n
    1. a) C\u00f3 s\u1ef1 ki\u1ec7n b\u1ea5t th\u01b0\u1eddng x\u1ea9y ra, nh\u01b0:<\/li>\n<\/ol>\n

      – B\u00ean cho thu\u00ea kh\u00f4ng giao \u0111\u00fang h\u1ea1n t\u00e0i s\u1ea3n cho thu\u00ea;<\/p>\n

      – B\u00ean thu\u00ea kh\u00f4ng tr\u1ea3 ti\u1ec1n thu\u00ea theo quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n;<\/p>\n

      – B\u00ean thu\u00ea ho\u1eb7c b\u00ean cho thu\u00ea vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng;<\/p>\n

      – B\u00ean thu\u00ea b\u1ecb ph\u00e1 s\u1ea3n, ho\u1eb7c gi\u1ea3i th\u1ec3;<\/p>\n

      – Ng\u01b0\u1eddi b\u1ea3o l\u00e3nh b\u1ecb ph\u00e1 s\u1ea3n, ho\u1eb7c gi\u1ea3i th\u1ec3 v\u00e0 b\u00ean cho thu\u00ea kh\u00f4ng ch\u1ea5p thu\u1eadn \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t b\u1ea3o l\u00e3nh ho\u1eb7c \u0111\u1ec1 ngh\u1ecb ng\u01b0\u1eddi b\u1ea3o l\u00e3nh kh\u00e1c thay th\u1ebf c\u1ee7a b\u00ean thu\u00ea;<\/p>\n

      – T\u00e0i s\u1ea3n cho thu\u00ea b\u1ecb m\u1ea5t, ho\u1eb7c h\u01b0 h\u1ecfng kh\u00f4ng th\u1ec3 s\u1eeda ch\u1eefa ph\u1ee5c h\u1ed3i \u0111\u01b0\u1ee3c.<\/p>\n

        \n
      1. b) \u0110\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a b\u00ean cho thu\u00ea;<\/li>\n
      2. c) N\u1ebfu 2 b\u00ean tho\u1ea3 thu\u1eadn m\u1ed9t h\u1ee3p \u0111\u1ed3ng m\u1edbi v\u1ec1 thu\u00ea ch\u00ednh t\u00e0i s\u1ea3n \u0111\u00f3 ho\u1eb7c t\u00e0i s\u1ea3n t\u01b0\u01a1ng t\u1ef1;<\/li>\n
      3. d) B\u00ean thu\u00ea thanh to\u00e1n th\u00eam m\u1ed9t kho\u1ea3n ti\u1ec1n ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u1edfi \u0111\u1ea7u thu\u00ea t\u00e0i s\u1ea3n.<\/li>\n<\/ol>\n

        Th\u1eddi \u0111i\u1ec3m kh\u1edfi \u0111\u1ea7u thu\u00ea t\u00e0i s\u1ea3n: L\u00e0 ng\u00e0y x\u1ea9y ra tr\u01b0\u1edbc c\u1ee7a m\u1ed9t trong hai (2) ng\u00e0y: Ng\u00e0y quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c chuy\u1ec3n giao cho b\u00ean thu\u00ea v\u00e0 ng\u00e0y ti\u1ec1n thu\u00ea b\u1eaft \u0111\u1ea7u \u0111\u01b0\u1ee3c t\u00ednh theo c\u00e1c \u0111i\u1ec1u kho\u1ea3n quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng.<\/p>\n

        Th\u1eddi h\u1ea1n thu\u00ea t\u00e0i s\u1ea3n: L\u00e0 kho\u1ea3ng th\u1eddi gian c\u1ee7a h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n kh\u00f4ng hu\u1ef7 ngang c\u1ed9ng (+) v\u1edbi kho\u1ea3ng th\u1eddi gian b\u00ean thu\u00ea \u0111\u01b0\u1ee3c gia h\u1ea1n thu\u00ea t\u00e0i s\u1ea3n \u0111\u00e3 ghi trong h\u1ee3p \u0111\u1ed3ng, ph\u1ea3i tr\u1ea3 th\u00eam ho\u1eb7c kh\u00f4ng ph\u1ea3i tr\u1ea3 th\u00eam chi ph\u00ed n\u1ebfu quy\u1ec1n gia h\u1ea1n n\u00e0y x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u01b0\u01a1ng \u0111\u1ed1i ch\u1eafc ch\u1eafn ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u1edfi \u0111\u1ea7u thu\u00ea t\u00e0i s\u1ea3n.<\/p>\n

        Kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u:<\/strong><\/p>\n

          \n
        1. a) \u0110\u1ed1i v\u1edbi b\u00ean thu\u00ea: L\u00e0 kho\u1ea3n thanh to\u00e1n m\u00e0 b\u00ean thu\u00ea ph\u1ea3i tr\u1ea3 cho b\u00ean cho thu\u00ea v\u1ec1 vi\u1ec7c thu\u00ea t\u00e0i s\u1ea3n theo th\u1eddi h\u1ea1n trong h\u1ee3p \u0111\u1ed3ng (Kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n chi ph\u00ed d\u1ecbch v\u1ee5 v\u00e0 thu\u1ebf do b\u00ean cho thu\u00ea \u0111\u00e3 tr\u1ea3 m\u00e0 b\u00ean thu\u00ea ph\u1ea3i ho\u00e0n l\u1ea1i v\u00e0 ti\u1ec1n thu\u00ea ph\u00e1t sinh th\u00eam), k\u00e8m theo b\u1ea5t c\u1ee9 gi\u00e1 tr\u1ecb n\u00e0o \u0111\u01b0\u1ee3c b\u00ean thu\u00ea ho\u1eb7c m\u1ed9t b\u00ean li\u00ean quan \u0111\u1ebfn b\u00ean thu\u00ea \u0111\u1ea3m b\u1ea3o thanh to\u00e1n.<\/li>\n
        2. b) \u0110\u1ed1i v\u1edbi b\u00ean cho thu\u00ea: L\u00e0 kho\u1ea3n thanh to\u00e1n m\u00e0 b\u00ean thu\u00ea ph\u1ea3i tr\u1ea3 cho b\u00ean cho thu\u00ea theo th\u1eddi h\u1ea1n thu\u00ea trong h\u1ee3p \u0111\u1ed3ng (Kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n chi ph\u00ed d\u1ecbch v\u1ee5 v\u00e0 thu\u1ebf do b\u00ean cho thu\u00ea \u0111\u00e3 tr\u1ea3 m\u00e0 b\u00ean thu\u00ea ph\u1ea3i ho\u00e0n l\u1ea1i v\u00e0 ti\u1ec1n thu\u00ea ph\u00e1t sinh th\u00eam) c\u1ed9ng (+) v\u1edbi gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n cho thu\u00ea \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o thanh to\u00e1n b\u1edfi:<\/li>\n<\/ol>\n

          – B\u00ean thu\u00ea;<\/p>\n

          – M\u1ed9t b\u00ean li\u00ean quan \u0111\u1ebfn b\u00ean thu\u00ea; ho\u1eb7c<\/p>\n

          – M\u1ed9t b\u00ean th\u1ee9 ba \u0111\u1ed9c l\u1eadp c\u00f3 kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh.<\/p>\n

            \n
          1. c) Tr\u01b0\u1eddng h\u1ee3p trong h\u1ee3p \u0111\u1ed3ng thu\u00ea bao g\u1ed3m \u0111i\u1ec1u kho\u1ea3n b\u00ean thu\u00ea \u0111\u01b0\u1ee3c quy\u1ec1n mua l\u1ea1i t\u00e0i s\u1ea3n thu\u00ea v\u1edbi gi\u00e1 th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd v\u00e0o ng\u00e0y mua th\u00ec kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u (\u0110\u1ed1i v\u1edbi c\u1ea3 b\u00ean cho thu\u00ea v\u00e0 b\u00ean \u0111i thu\u00ea) bao g\u1ed3m ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u ghi trong h\u1ee3p \u0111\u1ed3ng theo th\u1eddi h\u1ea1n thu\u00ea v\u00e0 kho\u1ea3n thanh to\u00e1n c\u1ea7n thi\u1ebft cho vi\u1ec7c mua t\u00e0i s\u1ea3n \u0111\u00f3.<\/li>\n<\/ol>\n

            Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd:<\/em>\u00a0L\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c trao \u0111\u1ed5i ho\u1eb7c gi\u00e1 tr\u1ecb m\u1ed9t kho\u1ea3n n\u1ee3 \u0111\u01b0\u1ee3c thanh to\u00e1n m\u1ed9t c\u00e1ch t\u1ef1 nguy\u1ec7n 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

            Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n cho thu\u00ea:<\/em>\u00a0L\u00e0 gi\u00e1 tr\u1ecb \u01b0\u1edbc t\u00ednh \u1edf th\u1eddi \u0111i\u1ec3m kh\u1edfi \u0111\u1ea7u thu\u00ea t\u00e0i s\u1ea3n m\u00e0 b\u00ean cho thu\u00ea d\u1ef1 t\u00ednh s\u1ebd thu \u0111\u01b0\u1ee3c t\u1eeb t\u00e0i s\u1ea3n cho thu\u00ea v\u00e0o l\u00fac k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng cho thu\u00ea.<\/p>\n

            Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o:<\/em><\/p>\n

              \n
            1. a) \u0110\u1ed1i v\u1edbi b\u00ean thu\u00ea: L\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea \u0111\u01b0\u1ee3c b\u00ean thu\u00ea ho\u1eb7c b\u00ean li\u00ean quan v\u1edbi b\u00ean thu\u00ea \u0111\u1ea3m b\u1ea3o thanh to\u00e1n cho b\u00ean cho thu\u00ea (Gi\u00e1 tr\u1ecb \u0111\u1ea3m b\u1ea3o l\u00e0 s\u1ed1 ti\u1ec1n b\u00ean thu\u00ea ph\u1ea3i tr\u1ea3 cao nh\u1ea5t trong b\u1ea5t c\u1ee9 tr\u01b0\u1eddng h\u1ee3p n\u00e0o).<\/li>\n
            2. b) \u0110\u1ed1i v\u1edbi b\u00ean cho thu\u00ea: L\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea \u0111\u01b0\u1ee3c b\u00ean thu\u00ea ho\u1eb7c b\u00ean th\u1ee9 ba c\u00f3 kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh kh\u00f4ng li\u00ean quan v\u1edbi b\u00ean cho thu\u00ea, \u0111\u1ea3m b\u1ea3o thanh to\u00e1n.<\/li>\n<\/ol>\n

              Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o: L\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1edfi b\u00ean cho thu\u00ea kh\u00f4ng \u0111\u01b0\u1ee3c b\u00ean thu\u00ea ho\u1eb7c b\u00ean li\u00ean quan \u0111\u1ebfn b\u00ean thu\u00ea \u0111\u1ea3m b\u1ea3o thanh to\u00e1n ho\u1eb7c ch\u1ec9 \u0111\u01b0\u1ee3c m\u1ed9t b\u00ean li\u00ean quan v\u1edbi b\u00ean cho thu\u00ea, \u0111\u1ea3m b\u1ea3o thanh to\u00e1n.<\/p>\n

              Th\u1eddi gian s\u1eed d\u1ee5ng kinh t\u1ebf: L\u00e0 kho\u1ea3ng th\u1eddi gian m\u00e0 t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh s\u1eed d\u1ee5ng m\u1ed9t c\u00e1ch h\u1eefu \u00edch ho\u1eb7c s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m hay \u0111\u01a1n v\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng c\u00f3 th\u1ec3 thu \u0111\u01b0\u1ee3c t\u1eeb t\u00e0i s\u1ea3n cho thu\u00ea do m\u1ed9t ho\u1eb7c nhi\u1ec1u ng\u01b0\u1eddi s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n.<\/p>\n

              Th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch: L\u00e0 kho\u1ea3ng th\u1eddi gian s\u1eed d\u1ee5ng kinh t\u1ebf c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u thu\u00ea, kh\u00f4ng gi\u1edbi h\u1ea1n theo th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng thu\u00ea.<\/p>\n

              \u0110\u1ea7u t\u01b0 g\u1ed9p trong h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh: L\u00e0 t\u1ed5ng kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u theo h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh (\u0111\u1ed1i v\u1edbi b\u00ean cho thu\u00ea) c\u1ed9ng (+) gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o.<\/p>\n

              Doanh thu t\u00e0i ch\u00ednh ch\u01b0a th\u1ef1c hi\u1ec7n: L\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u c\u1ed9ng (+) gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o tr\u1eeb (-) gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a c\u00e1c kho\u1ea3n tr\u00ean t\u00ednh theo t\u1ef7 l\u1ec7 l\u00e3i su\u1ea5t ng\u1ea7m \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh.<\/p>\n

              \u0110\u1ea7u t\u01b0 thu\u1ea7n trong h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh: L\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa \u0111\u1ea7u t\u01b0 g\u1ed9p trong h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh v\u00e0 doanh thu t\u00e0i ch\u00ednh ch\u01b0a th\u1ef1c hi\u1ec7n.<\/p>\n

              L\u00e3i su\u1ea5t ng\u1ea7m \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh: L\u00e0 t\u1ef7 l\u1ec7 chi\u1ebft kh\u1ea5u t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u1edfi \u0111\u1ea7u thu\u00ea t\u00e0i s\u1ea3n, \u0111\u1ec3 t\u00ednh gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u v\u00e0 gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o \u0111\u1ec3 cho t\u1ed5ng c\u1ee7a ch\u00fang \u0111\u00fang b\u1eb1ng gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea.<\/p>\n

              L\u00e3i su\u1ea5t bi\u00ean \u0111i vay: L\u00e0 l\u00e3i su\u1ea5t m\u00e0 b\u00ean thu\u00ea s\u1ebd ph\u1ea3i tr\u1ea3 cho m\u1ed9t h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh t\u01b0\u01a1ng t\u1ef1 ho\u1eb7c l\u00e0 l\u00e3i su\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u1edfi \u0111\u1ea7u thu\u00ea t\u00e0i s\u1ea3n m\u00e0 b\u00ean thu\u00ea s\u1ebd ph\u1ea3i tr\u1ea3 \u0111\u1ec3 vay m\u1ed9t kho\u1ea3n c\u1ea7n thi\u1ebft cho vi\u1ec7c mua t\u00e0i s\u1ea3n v\u1edbi m\u1ed9t th\u1eddi h\u1ea1n v\u00e0 v\u1edbi m\u1ed9t \u0111\u1ea3m b\u1ea3o t\u01b0\u01a1ng t\u1ef1.<\/p>\n

              Ti\u1ec1n thu\u00ea c\u00f3 th\u1ec3 ph\u00e1t sinh th\u00eam: L\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea, nh\u01b0ng kh\u00f4ng c\u1ed1 \u0111\u1ecbnh v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean m\u1ed9t y\u1ebfu t\u1ed1 n\u00e0o \u0111\u00f3 ngo\u00e0i y\u1ebfu t\u1ed1 th\u1eddi gian, v\u00ed d\u1ee5: ph\u1ea7n tr\u0103m (%) tr\u00ean doanh thu, s\u1ed1 l\u01b0\u1ee3ng s\u1eed d\u1ee5ng, ch\u1ec9 s\u1ed1 gi\u00e1, l\u00e3i su\u1ea5t th\u1ecb tr\u01b0\u1eddng.<\/p>\n

                \n
              1. H\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n bao g\u1ed3m c\u00e1c quy \u0111\u1ecbnh cho ph\u00e9p b\u00ean thu\u00ea \u0111\u01b0\u1ee3c mua t\u00e0i s\u1ea3n khi \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n tho\u1ea3 thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng \u0111\u00f3 g\u1ecdi l\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea mua.<\/li>\n<\/ol>\n

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

                Ph\u00e2n lo\u1ea1i thu\u00ea t\u00e0i s\u1ea3n<\/strong><\/p>\n

                  \n
                1. Ph\u00e2n lo\u1ea1i thu\u00ea t\u00e0i s\u1ea3n \u00e1p d\u1ee5ng trong chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o m\u1ee9c \u0111\u1ed9 chuy\u1ec3n giao c\u00e1c r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n thu\u00ea t\u1eeb b\u00ean cho thu\u00ea cho b\u00ean thu\u00ea. R\u1ee7i ro bao g\u1ed3m kh\u1ea3 n\u0103ng thi\u1ec7t h\u1ea1i t\u1eeb vi\u1ec7c kh\u00f4ng t\u1eadn d\u1ee5ng h\u1ebft n\u0103ng l\u1ef1c s\u1ea3n xu\u1ea5t ho\u1eb7c l\u1ea1c h\u1eadu v\u1ec1 k\u1ef9 thu\u1eadt v\u00e0 s\u1ef1 bi\u1ebfn \u0111\u1ed9ng b\u1ea5t l\u1ee3i v\u1ec1 t\u00ecnh h\u00ecnh kinh t\u1ebf \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kh\u1ea3 n\u0103ng thu h\u1ed3i v\u1ed1n. L\u1ee3i \u00edch l\u00e0 kho\u1ea3n l\u1ee3i nhu\u1eadn \u01b0\u1edbc t\u00ednh t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea trong kho\u1ea3ng th\u1eddi gian s\u1eed d\u1ee5ng kinh t\u1ebf c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 thu nh\u1eadp \u01b0\u1edbc t\u00ednh t\u1eeb s\u1ef1 gia t\u0103ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb thanh l\u00fd c\u00f3 th\u1ec3 thu h\u1ed3i \u0111\u01b0\u1ee3c.<\/li>\n
                2. Thu\u00ea t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 thu\u00ea t\u00e0i ch\u00ednh n\u1ebfu n\u1ed9i dung h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n th\u1ec3 hi\u1ec7n vi\u1ec7c chuy\u1ec3n giao ph\u1ea7n l\u1edbn r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch g\u1eafn li\u1ec1n quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n. Thu\u00ea t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 thu\u00ea ho\u1ea1t \u0111\u1ed9ng n\u1ebfu n\u1ed9i dung c\u1ee7a h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n kh\u00f4ng c\u00f3 s\u1ef1 chuy\u1ec3n giao ph\u1ea7n l\u1edbn r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n.<\/li>\n
                3. B\u00ean cho thu\u00ea v\u00e0 b\u00ean thu\u00ea ph\u1ea3i x\u00e1c \u0111\u1ecbnh thu\u00ea t\u00e0i s\u1ea3n l\u00e0 thu\u00ea t\u00e0i ch\u00ednh hay thu\u00ea ho\u1ea1t \u0111\u1ed9ng ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u1edfi \u0111\u1ea7u thu\u00ea t\u00e0i s\u1ea3n.<\/li>\n
                4. Vi\u1ec7c ph\u00e2n lo\u1ea1i thu\u00ea t\u00e0i s\u1ea3n l\u00e0 thu\u00ea t\u00e0i ch\u00ednh hay thu\u00ea ho\u1ea1t \u0111\u1ed9ng ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o b\u1ea3n ch\u1ea5t c\u00e1c \u0111i\u1ec1u kho\u1ea3n ghi trong h\u1ee3p \u0111\u1ed3ng. V\u00ed d\u1ee5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh l\u00e0:<\/li>\n
                5. a) B\u00ean cho thu\u00ea chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n cho b\u00ean thu\u00ea khi h\u1ebft th\u1eddi h\u1ea1n thu\u00ea;<\/li>\n
                6. b) T\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u1edfi \u0111\u1ea7u thu\u00ea t\u00e0i s\u1ea3n, b\u00ean thu\u00ea c\u00f3 quy\u1ec1n l\u1ef1a ch\u1ecdn mua l\u1ea1i t\u00e0i s\u1ea3n thu\u00ea v\u1edbi m\u1ee9c gi\u00e1 \u01b0\u1edbc t\u00ednh th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd v\u00e0o cu\u1ed1i th\u1eddi h\u1ea1n thu\u00ea.<\/li>\n
                7. c) Th\u1eddi h\u1ea1n thu\u00ea t\u00e0i s\u1ea3n chi\u1ebfm ph\u1ea7n l\u1edbn th\u1eddi gian s\u1eed d\u1ee5ng kinh t\u1ebf c\u1ee7a t\u00e0i s\u1ea3n cho d\u00f9 kh\u00f4ng c\u00f3 s\u1ef1 chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu;<\/li>\n
                8. d) T\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u1edfi \u0111\u1ea7u thu\u00ea t\u00e0i s\u1ea3n, gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u chi\u1ebfm ph\u1ea7n l\u1edbn gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea;<\/li>\n<\/ol>\n

                  \u0111) T\u00e0i s\u1ea3n thu\u00ea thu\u1ed9c lo\u1ea1i chuy\u00ean d\u00f9ng m\u00e0 ch\u1ec9 c\u00f3 b\u00ean thu\u00ea c\u00f3 kh\u1ea3 n\u0103ng s\u1eed d\u1ee5ng kh\u00f4ng c\u1ea7n c\u00f3 s\u1ef1 thay \u0111\u1ed5i, s\u1eefa ch\u1eefa l\u1edbn n\u00e0o.<\/p>\n

                    \n
                  1. H\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n c\u0169ng \u0111\u01b0\u1ee3c coi l\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh n\u1ebfu h\u1ee3p \u0111\u1ed3ng tho\u1ea3 m\u00e3n \u00edt nh\u1ea5t m\u1ed9t trong ba (3) tr\u01b0\u1eddng h\u1ee3p sau:<\/li>\n
                  2. a) N\u1ebfu b\u00ean thu\u00ea hu\u1ef7 h\u1ee3p \u0111\u1ed3ng v\u00e0 \u0111\u1ec1n b\u00f9 t\u1ed5n th\u1ea5t ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn vi\u1ec7c hu\u1ef7 h\u1ee3p \u0111\u1ed3ng cho b\u00ean cho thu\u00ea;<\/li>\n
                  3. b) Thu nh\u1eadp ho\u1eb7c t\u1ed5n th\u1ea5t do s\u1ef1 thay \u0111\u1ed5i gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea g\u1eafn v\u1edbi b\u00ean thu\u00ea;<\/li>\n
                  4. c) B\u00ean thu\u00ea c\u00f3 kh\u1ea3 n\u0103ng ti\u1ebfp t\u1ee5c thu\u00ea l\u1ea1i t\u00e0i s\u1ea3n sau khi h\u1ebft h\u1ea1n h\u1ee3p \u0111\u1ed3ng thu\u00ea v\u1edbi ti\u1ec1n thu\u00ea th\u1ea5p h\u01a1n gi\u00e1 thu\u00ea th\u1ecb tr\u01b0\u1eddng.<\/li>\n
                  5. Ph\u00e2n lo\u1ea1i thu\u00ea t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u1edfi \u0111\u1ea7u thu\u00ea. B\u1ea5t c\u1ee9 t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u00e0o hai b\u00ean tho\u1ea3 thu\u1eadn thay \u0111\u1ed5i c\u00e1c \u0111i\u1ec1u kho\u1ea3n c\u1ee7a h\u1ee3p \u0111\u1ed3ng (tr\u1eeb gia h\u1ea1n h\u1ee3p \u0111\u1ed3ng) d\u1eabn \u0111\u1ebfn s\u1ef1 thay \u0111\u1ed5i c\u00e1ch ph\u00e2n lo\u1ea1i thu\u00ea t\u00e0i s\u1ea3n theo c\u00e1c ti\u00eau chu\u1ea9n t\u1eeb \u0111o\u1ea1n 06 \u0111\u1ebfn \u0111o\u1ea1n 10 t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u1edfi \u0111\u1ea7u thu\u00ea t\u00e0i s\u1ea3n, th\u00ec c\u00e1c \u0111i\u1ec1u kho\u1ea3n m\u1edbi thay \u0111\u1ed5i n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho su\u1ed1t th\u1eddi gian h\u1ee3p \u0111\u1ed3ng. Tuy nhi\u00ean, thay \u0111\u1ed5i v\u1ec1 \u01b0\u1edbc t\u00ednh (v\u00ed d\u1ee5, thay \u0111\u1ed5i \u01b0\u1edbc t\u00ednh th\u1eddi gian s\u1eed d\u1ee5ng kinh t\u1ebf ho\u1eb7c gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea) ho\u1eb7c thay \u0111\u1ed5i kh\u1ea3 n\u0103ng thanh to\u00e1n c\u1ee7a b\u00ean thu\u00ea, kh\u00f4ng d\u1eabn \u0111\u1ebfn s\u1ef1 ph\u00e2n lo\u1ea1i m\u1edbi v\u1ec1 thu\u00ea t\u00e0i s\u1ea3n.<\/li>\n
                  6. Thu\u00ea t\u00e0i s\u1ea3n l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 nh\u00e0 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 thu\u00ea ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c thu\u00ea t\u00e0i ch\u00ednh. Tuy nhi\u00ean \u0111\u1ea5t th\u01b0\u1eddng c\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng kinh t\u1ebf v\u00f4 h\u1ea1n v\u00e0 quy\u1ec1n s\u1edf h\u1eefu s\u1ebd kh\u00f4ng chuy\u1ec3n giao cho b\u00ean thu\u00ea khi h\u1ebft th\u1eddi h\u1ea1n thu\u00ea, b\u00ean thu\u00ea kh\u00f4ng nh\u1eadn ph\u1ea7n l\u1edbn r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1edf h\u1eefu \u0111\u1ea5t do \u0111\u00f3 thu\u00ea t\u00e0i s\u1ea3n l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u01b0\u1eddng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 thu\u00ea ho\u1ea1t \u0111\u1ed9ng. S\u1ed1 ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n cho su\u1ed1t th\u1eddi gian thu\u00ea.<\/li>\n<\/ol>\n

                    GHI NH\u1eacN THU\u00ca T\u00c0I S\u1ea2N TRONG B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH C\u1ee6A B\u00caN THU\u00ca<\/strong><\/p>\n

                    Thu\u00ea t\u00e0i ch\u00ednh<\/h5>\n
                      \n
                    1. B\u00ean thu\u00ea ghi nh\u1eadn t\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh l\u00e0 t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u1edbi c\u00f9ng m\u1ed9t gi\u00e1 tr\u1ecb b\u1eb1ng v\u1edbi gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u1edfi \u0111\u1ea7u thu\u00ea t\u00e0i s\u1ea3n. N\u1ebfu gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea cao h\u01a1n gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u cho vi\u1ec7c thu\u00ea t\u00e0i s\u1ea3n th\u00ec ghi theo gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u. T\u1ef7 l\u1ec7 chi\u1ebft kh\u1ea5u \u0111\u1ec3 t\u00ednh gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u cho vi\u1ec7c thu\u00ea t\u00e0i s\u1ea3n l\u00e0 l\u00e3i su\u1ea5t ng\u1ea7m \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n ho\u1eb7c l\u00e3i su\u1ea5t ghi trong h\u1ee3p \u0111\u1ed3ng. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c l\u00e3i su\u1ea5t ng\u1ea7m \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng thu\u00ea th\u00ec s\u1eed d\u1ee5ng l\u00e3i su\u1ea5t bi\u00ean \u0111i vay c\u1ee7a b\u00ean thu\u00ea t\u00e0i s\u1ea3n \u0111\u1ec3 t\u00ednh gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u.<\/li>\n
                    2. Khi tr\u00ecnh b\u00e0y c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u1ec1 thu\u00ea t\u00e0i ch\u00ednh trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ph\u1ea3i ph\u00e2n bi\u1ec7t n\u1ee3 ng\u1eafn h\u1ea1n v\u00e0 n\u1ee3 d\u00e0i h\u1ea1n.<\/li>\n
                    3. Chi ph\u00ed tr\u1ef1c ti\u1ebfp ph\u00e1t sinh ban \u0111\u1ea7u li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng thu\u00ea t\u00e0i ch\u00ednh, nh\u01b0 chi ph\u00ed \u0111\u00e0m ph\u00e1n k\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n \u0111i thu\u00ea.<\/li>\n
                    4. Kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c chia ra th\u00e0nh chi ph\u00ed t\u00e0i ch\u00ednh v\u00e0 kho\u1ea3n ph\u1ea3i tr\u1ea3 n\u1ee3 g\u1ed1c. Chi ph\u00ed t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh theo t\u1eebng k\u1ef3 k\u1ebf to\u00e1n trong su\u1ed1t th\u1eddi h\u1ea1n thu\u00ea theo t\u1ef7 l\u1ec7 l\u00e3i su\u1ea5t \u0111\u1ecbnh k\u1ef3 c\u1ed1 \u0111\u1ecbnh tr\u00ean s\u1ed1 d\u01b0 n\u1ee3 c\u00f2n l\u1ea1i cho m\u1ed7i k\u1ef3 k\u1ebf to\u00e1n.<\/li>\n
                    5. Thu\u00ea t\u00e0i ch\u00ednh s\u1ebd ph\u00e1t sinh chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n v\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh cho m\u1ed7i k\u1ef3 k\u1ebf to\u00e1n. Ch\u00ednh s\u00e1ch kh\u1ea5u hao t\u00e0i s\u1ea3n thu\u00ea ph\u1ea3i nh\u1ea5t qu\u00e1n v\u1edbi ch\u00ednh s\u00e1ch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111i thu\u00ea. N\u1ebfu kh\u00f4ng ch\u1eafc ch\u1eafn l\u00e0 b\u00ean thu\u00ea s\u1ebd c\u00f3 quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n khi h\u1ebft h\u1ea1n h\u1ee3p \u0111\u1ed3ng thu\u00ea th\u00ec t\u00e0i s\u1ea3n thu\u00ea s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u hao theo th\u1eddi gian ng\u1eafn h\u01a1n gi\u1eefa th\u1eddi h\u1ea1n thu\u00ea ho\u1eb7c th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a n\u00f3.<\/li>\n
                    6. Khi tr\u00ecnh b\u00e0y t\u00e0i s\u1ea3n thu\u00ea trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n “TSC\u0110 h\u1eefu h\u00ecnh”.<\/li>\n<\/ol>\n
                      Thu\u00ea ho\u1ea1t \u0111\u1ed9ng<\/h5>\n
                        \n
                      1. C\u00e1c kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea ho\u1ea1t \u0111\u1ed9ng (Kh\u00f4ng bao g\u1ed3m chi ph\u00ed d\u1ecbch v\u1ee5, b\u1ea3o hi\u1ec3m v\u00e0 b\u1ea3o d\u01b0\u1ee1ng) ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng cho su\u1ed1t th\u1eddi h\u1ea1n thu\u00ea t\u00e0i s\u1ea3n, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n, tr\u1eeb khi \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u00e1c h\u1ee3p l\u00fd h\u01a1n.<\/li>\n<\/ol>\n

                        GHI NH\u1eacN THU\u00ca T\u00c0I S\u1ea2N TRONG B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH C\u1ee6A B\u00caN CHO THU\u00ca<\/strong><\/p>\n

                        Thu\u00ea t\u00e0i ch\u00ednh<\/h5>\n
                          \n
                        1. B\u00ean cho thu\u00ea ph\u1ea3i ghi nh\u1eadn gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n cho thu\u00ea t\u00e0i ch\u00ednh l\u00e0 kho\u1ea3n ph\u1ea3i thu tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n b\u1eb1ng gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0 thu\u1ea7n trong h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i ch\u00ednh.<\/li>\n
                        2. \u0110\u1ed1i v\u1edbi thu\u00ea t\u00e0i ch\u00ednh ph\u1ea7n l\u1edbn r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch kinh t\u1ebf g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c chuy\u1ec3n giao cho b\u00ean thu\u00ea, v\u00ec v\u1eady c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u1ec1 cho thu\u00ea t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 kho\u1ea3n ph\u1ea3i thu v\u1ed1n g\u1ed1c v\u00e0 doanh thu t\u00e0i ch\u00ednh t\u1eeb kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 d\u1ecbch v\u1ee5 c\u1ee7a b\u00ean cho thu\u00ea.<\/li>\n
                        3. Vi\u1ec7c ghi nh\u1eadn doanh thu t\u00e0i ch\u00ednh ph\u1ea3i d\u1ef1a tr\u00ean c\u01a1 s\u1edf l\u00e3i su\u1ea5t \u0111\u1ecbnh k\u1ef3 c\u1ed1 \u0111\u1ecbnh tr\u00ean t\u1ed5ng s\u1ed1 d\u01b0 \u0111\u1ea7u t\u01b0 thu\u1ea7n cho thu\u00ea t\u00e0i ch\u00ednh.<\/li>\n
                        4. B\u00ean cho thu\u00ea ph\u00e2n b\u1ed5 doanh thu t\u00e0i ch\u00ednh trong su\u1ed1t th\u1eddi gian cho thu\u00ea d\u1ef1a tr\u00ean l\u00e3i su\u1ea5t thu\u00ea \u0111\u1ecbnh k\u1ef3 c\u1ed1 \u0111\u1ecbnh tr\u00ean s\u1ed1 d\u01b0 \u0111\u1ea7u t\u01b0 thu\u1ea7n cho thu\u00ea t\u00e0i ch\u00ednh. C\u00e1c kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u00e0i ch\u00ednh cho t\u1eebng k\u1ef3 k\u1ebf to\u00e1n (Kh\u00f4ng bao g\u1ed3m chi ph\u00ed cung c\u1ea5p d\u1ecbch v\u1ee5) \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o \u0111\u1ea7u t\u01b0 g\u1ed9p \u0111\u1ec3 l\u00e0m gi\u1ea3m \u0111i s\u1ed1 v\u1ed1n g\u1ed1c v\u00e0 doanh thu t\u00e0i ch\u00ednh ch\u01b0a th\u1ef1c hi\u1ec7n.<\/li>\n
                        5. C\u00e1c chi ph\u00ed tr\u1ef1c ti\u1ebfp ban \u0111\u1ea7u \u0111\u1ec3 t\u1ea1o ra doanh thu t\u00e0i ch\u00ednh nh\u01b0 ti\u1ec1n hoa h\u1ed3ng v\u00e0 chi ph\u00ed ph\u00e1p l\u00fd ph\u00e1t sinh khi \u0111\u00e0m ph\u00e1n k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng th\u01b0\u1eddng do b\u00ean cho thu\u00ea chi tr\u1ea3 v\u00e0 \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay v\u00e0o chi ph\u00ed trong k\u1ef3 khi ph\u00e1t sinh ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed theo th\u1eddi h\u1ea1n cho thu\u00ea t\u00e0i s\u1ea3n ph\u00f9 h\u1ee3p v\u1edbi vi\u1ec7c ghi nh\u1eadn doanh thu.<\/li>\n<\/ol>\n
                          Thu\u00ea ho\u1ea1t \u0111\u1ed9ng<\/h5>\n
                            \n
                          1. B\u00ean cho thu\u00ea ph\u1ea3i ghi nh\u1eadn t\u00e0i s\u1ea3n cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo c\u00e1ch ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p.<\/li>\n
                          2. Doanh thu cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng trong su\u1ed1t th\u1eddi h\u1ea1n cho thu\u00ea, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n, tr\u1eeb khi \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u00e1c h\u1ee3p l\u00fd h\u01a1n.<\/li>\n
                          3. Chi ph\u00ed cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng, bao g\u1ed3m c\u1ea3 kh\u1ea5u hao t\u00e0i s\u1ea3n cho thu\u00ea, \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed trong k\u1ef3 khi ph\u00e1t sinh.<\/li>\n
                          4. Chi ph\u00ed tr\u1ef1c ti\u1ebfp ban \u0111\u1ea7u \u0111\u1ec3 t\u1ea1o ra doanh thu t\u1eeb nghi\u1ec7p v\u1ee5 cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay v\u00e0o chi ph\u00ed trong k\u1ef3 khi ph\u00e1t sinh ho\u1eb7c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed trong su\u1ed1t th\u1eddi h\u1ea1n cho thu\u00ea ph\u00f9 h\u1ee3p v\u1edbi vi\u1ec7c ghi nh\u1eadn doanh thu cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng.<\/li>\n
                          5. Kh\u1ea5u hao t\u00e0i s\u1ea3n cho thu\u00ea ph\u1ea3i d\u1ef1a tr\u00ean m\u1ed9t c\u01a1 s\u1edf nh\u1ea5t qu\u00e1n v\u1edbi ch\u00ednh s\u00e1ch kh\u1ea5u hao c\u1ee7a b\u00ean cho thu\u00ea \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u1eefng t\u00e0i s\u1ea3n t\u01b0\u01a1ng t\u1ef1, v\u00e0 chi ph\u00ed kh\u1ea5u hao ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n “T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh” v\u00e0 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n “T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh”.<\/li>\n
                          6. B\u00ean cho thu\u00ea l\u00e0 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t hay doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i ghi nh\u1eadn doanh thu t\u1eeb nghi\u1ec7p v\u1ee5 cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng theo t\u1eebng th\u1eddi h\u1ea1n cho thu\u00ea.<\/li>\n<\/ol>\n
                            Giao d\u1ecbch b\u00e1n v\u00e0 thu\u00ea l\u1ea1i t\u00e0i s\u1ea3n<\/h5>\n
                              \n
                            1. Giao d\u1ecbch b\u00e1n v\u00e0 thu\u00ea l\u1ea1i t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c b\u00e1n v\u00e0 \u0111\u01b0\u1ee3c ch\u00ednh ng\u01b0\u1eddi b\u00e1n thu\u00ea l\u1ea1i. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho c\u00e1c giao d\u1ecbch b\u00e1n v\u00e0 thu\u00ea l\u1ea1i t\u00e0i s\u1ea3n tu\u1ef3 thu\u1ed9c theo lo\u1ea1i thu\u00ea t\u00e0i s\u1ea3n.<\/li>\n
                            2. N\u1ebfu b\u00e1n v\u00e0 thu\u00ea l\u1ea1i t\u00e0i s\u1ea3n l\u00e0 thu\u00ea t\u00e0i ch\u00ednh, kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa thu nh\u1eadp b\u00e1n v\u1edbi gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n ph\u1ea3i ph\u00e2n b\u1ed5 cho su\u1ed1t th\u1eddi gian thu\u00ea t\u00e0i s\u1ea3n.<\/li>\n
                            3. N\u1ebfu thu\u00ea l\u1ea1i t\u00e0i s\u1ea3n l\u00e0 thu\u00ea t\u00e0i ch\u00ednh c\u00f3 ngh\u0129a b\u00ean cho thu\u00ea cung c\u1ea5p t\u00e0i ch\u00ednh cho b\u00ean thu\u00ea, \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o b\u1eb1ng t\u00e0i s\u1ea3n. Kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa thu nh\u1eadp b\u00e1n t\u00e0i s\u1ea3n v\u1edbi gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay l\u00e0 m\u1ed9t kho\u1ea3n l\u00e3i t\u1eeb vi\u1ec7c b\u00e1n t\u00e0i s\u1ea3n m\u00e0 ph\u1ea3i ghi nh\u1eadn l\u00e0 thu nh\u1eadp ch\u01b0a th\u1ef1c hi\u1ec7n v\u00e0 ph\u00e2n b\u1ed5 cho su\u1ed1t th\u1eddi gian thu\u00ea t\u00e0i s\u1ea3n.<\/li>\n
                            4. Giao d\u1ecbch b\u00e1n v\u00e0 thu\u00ea l\u1ea1i t\u00e0i s\u1ea3n l\u00e0 thu\u00ea ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c ghi nh\u1eadn khi:<\/li>\n<\/ol>\n

                              – N\u1ebfu gi\u00e1 b\u00e1n \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn \u1edf m\u1ee9c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd th\u00ec c\u00e1c kho\u1ea3n l\u1ed7 ho\u1eb7c l\u00e3i ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay trong k\u1ef3 ph\u00e1t sinh;<\/p>\n

                              – N\u1ebfu gi\u00e1 b\u00e1n th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd th\u00ec c\u00e1c kho\u1ea3n l\u00e3i ho\u1eb7c l\u1ed7 c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay trong k\u1ef3 ph\u00e1t sinh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng kho\u1ea3n thu\u00ea trong t\u01b0\u01a1ng lai \u1edf m\u1ed9t m\u1ee9c gi\u00e1 thu\u00ea th\u1ea5p h\u01a1n gi\u00e1 thu\u00ea th\u1ecb tr\u01b0\u1eddng. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y kho\u1ea3n l\u1ed7 kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay m\u00e0 ph\u1ea3i ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed ph\u00f9 h\u1ee3p v\u1edbi kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea trong su\u1ed1t th\u1eddi gian m\u00e0 t\u00e0i s\u1ea3n \u0111\u00f3 \u0111\u01b0\u1ee3c d\u1ef1 ki\u1ebfn s\u1eed d\u1ee5ng;<\/p>\n

                              – N\u1ebfu gi\u00e1 b\u00e1n cao h\u01a1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd th\u00ec kho\u1ea3n ch\u00eanh l\u1ec7ch cao h\u01a1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o thu nh\u1eadp ph\u00f9 h\u1ee3p v\u1edbi kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea trong su\u1ed1t th\u1eddi gian m\u00e0 t\u00e0i s\u1ea3n \u0111\u00f3 \u0111\u01b0\u1ee3c d\u1ef1 ki\u1ebfn s\u1eed d\u1ee5ng.<\/p>\n

                                \n
                              1. N\u1ebfu thu\u00ea l\u1ea1i t\u00e0i s\u1ea3n l\u00e0 thu\u00ea ho\u1ea1t \u0111\u1ed9ng, ti\u1ec1n thu\u00ea v\u00e0 gi\u00e1 b\u00e1n \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn \u1edf m\u1ee9c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd, t\u1ee9c l\u00e0 \u0111\u00e3 th\u1ef1c hi\u1ec7n m\u1ed9t nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng th\u00ec c\u00e1c kho\u1ea3n l\u00e3i hay l\u1ed7 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n ngay trong k\u1ef3 ph\u00e1t sinh.<\/li>\n
                              2. \u0110\u1ed1i v\u1edbi thu\u00ea ho\u1ea1t \u0111\u1ed9ng, n\u1ebfu gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1n v\u00e0 thu\u00ea l\u1ea1i t\u00e0i s\u1ea3n th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n, kho\u1ea3n l\u1ed7 b\u1eb1ng s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i v\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay trong k\u1ef3 ph\u00e1t sinh.<\/li>\n
                              3. C\u00e1c y\u00eau c\u1ea7u tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a b\u00ean thu\u00ea v\u00e0 b\u00ean cho thu\u00ea c\u00e1c nghi\u1ec7p v\u1ee5 b\u00e1n v\u00e0 thu\u00ea l\u1ea1i t\u00e0i s\u1ea3n ph\u1ea3i gi\u1ed1ng nhau. Tr\u01b0\u1eddng h\u1ee3p trong tho\u1ea3 thu\u1eadn thu\u00ea t\u00e0i s\u1ea3n c\u00f3 quy \u0111\u1ecbnh \u0111\u1eb7c bi\u1ec7t th\u00ec c\u0169ng ph\u1ea3i tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ol>\n

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

                                \u0110\u1ed1i v\u1edbi b\u00ean thu\u00ea<\/strong><\/p>\n

                                  \n
                                1. B\u00ean thu\u00ea t\u00e0i s\u1ea3n ph\u1ea3i tr\u00ecnh b\u00e0y c\u00e1c th\u00f4ng tin v\u1ec1 thu\u00ea t\u00e0i ch\u00ednh, sau:<\/li>\n
                                2. a) Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea t\u1ea1i ng\u00e0y l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/li>\n
                                3. b) Ti\u1ec1n thu\u00ea ph\u00e1t sinh th\u00eam \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed trong k\u1ef3;<\/li>\n
                                4. c) C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ti\u1ec1n thu\u00ea ph\u00e1t sinh th\u00eam;<\/li>\n
                                5. d) \u0110i\u1ec1u kho\u1ea3n gia h\u1ea1n thu\u00ea ho\u1eb7c quy\u1ec1n \u0111\u01b0\u1ee3c mua t\u00e0i s\u1ea3n.<\/li>\n
                                6. B\u00ean thu\u00ea t\u00e0i s\u1ea3n ph\u1ea3i tr\u00ecnh b\u00e0y c\u00e1c th\u00f4ng tin v\u1ec1 thu\u00ea ho\u1ea1t \u0111\u1ed9ng, sau:<\/li>\n
                                7. a) T\u1ed5ng s\u1ed1 ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u trong t\u01b0\u01a1ng lai cho h\u1ee3p \u0111\u1ed3ng thu\u00ea ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng hu\u1ef7 ngang theo c\u00e1c th\u1eddi h\u1ea1n:<\/li>\n<\/ol>\n

                                  – T\u1eeb m\u1ed9t (1) n\u0103m tr\u1edf xu\u1ed1ng;<\/p>\n

                                  – Tr\u00ean m\u1ed9t (1) n\u0103m \u0111\u1ebfn n\u0103m (5) n\u0103m;<\/p>\n

                                  – Tr\u00ean n\u0103m (5) n\u0103m.<\/p>\n

                                    \n
                                  1. b) C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh chi ph\u00ed thu\u00ea t\u00e0i s\u1ea3n ph\u00e1t sinh th\u00eam;<\/li>\n<\/ol>\n

                                    \u0110\u1ed1i v\u1edbi b\u00ean cho thu\u00ea<\/strong><\/p>\n

                                      \n
                                    1. B\u00ean cho thu\u00ea t\u00e0i s\u1ea3n ph\u1ea3i tr\u00ecnh b\u00e0y c\u00e1c th\u00f4ng tin v\u1ec1 cho thu\u00ea t\u00e0i ch\u00ednh, sau:<\/li>\n
                                    2. a) B\u1ea3ng \u0111\u1ed1i chi\u1ebfu gi\u1eefa t\u1ed5ng \u0111\u1ea7u t\u01b0 g\u1ed9p cho thu\u00ea t\u00e0i s\u1ea3n v\u00e0 gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u cho vi\u1ec7c thu\u00ea t\u00e0i s\u1ea3n ph\u1ea3i thu v\u00e0o ng\u00e0y l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o theo c\u00e1c th\u1eddi h\u1ea1n:<\/li>\n<\/ol>\n

                                      – T\u1eeb m\u1ed9t (1) n\u0103m tr\u1edf xu\u1ed1ng;<\/p>\n

                                      – Tr\u00ean m\u1ed9t (1) n\u0103m \u0111\u1ebfn n\u0103m (5) n\u0103m;<\/p>\n

                                      – Tr\u00ean n\u0103m (5) n\u0103m.<\/p>\n

                                        \n
                                      1. b) Doanh thu cho thu\u00ea t\u00e0i ch\u00ednh ch\u01b0a th\u1ef1c hi\u1ec7n;<\/li>\n
                                      2. c) Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o theo t\u00ednh to\u00e1n c\u1ee7a b\u00ean cho thu\u00ea;<\/li>\n
                                      3. d) D\u1ef1 ph\u00f2ng lu\u1ef9 k\u1ebf cho c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00f3 \u0111\u00f2i v\u1ec1 kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u;<\/li>\n<\/ol>\n

                                        \u0111) Ti\u1ec1n thu\u00ea ph\u00e1t sinh th\u00eam \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 doanh thu trong k\u1ef3.<\/p>\n

                                          \n
                                        1. B\u00ean cho thu\u00ea t\u00e0i s\u1ea3n ph\u1ea3i tr\u00ecnh b\u00e0y c\u00e1c th\u00f4ng tin v\u1ec1 cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng, sau:<\/li>\n
                                        2. a) Kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u trong t\u01b0\u01a1ng lai c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng thu\u00ea ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng hu\u1ef7 ngang theo c\u00e1c th\u1eddi h\u1ea1n:<\/li>\n<\/ol>\n

                                          – T\u1eeb m\u1ed9t (1) n\u0103m tr\u1edf xu\u1ed1ng;<\/p>\n

                                          – Tr\u00ean m\u1ed9t (1) n\u0103m \u0111\u1ebfn n\u0103m (5) n\u0103m;<\/p>\n

                                          – Tr\u00ean n\u0103m (5) n\u0103m.<\/p>\n

                                            \n
                                          1. b) T\u1ed5ng s\u1ed1 ti\u1ec1n thu\u00ea ph\u00e1t sinh th\u00eam \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 doanh thu trong k\u1ef3;<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

                                            Chu\u1ea9n m\u1ef1c s\u1ed1 06 THU\u00ca T\u00c0I S\u1ea2N (Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 165\/2002\/Q\u0110-BTC ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2002 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\u00ean..<\/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\/31881"}],"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=31881"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31881\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31881"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31881"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}