{"id":31889,"date":"2021-10-21T00:39:53","date_gmt":"2021-10-20T17:39:53","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31889"},"modified":"2021-09-27T11:42:32","modified_gmt":"2021-09-27T04:42:32","slug":"chuan-muc-ke-toan-so-11-hop-nhat-kinh-doanh-2","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31889","title":{"rendered":"CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N S\u1ed0 11 – H\u1ee2P NH\u1ea4T KINH DOANH"},"content":{"rendered":"

H\u1ec6 TH\u1ed0NG CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N VI\u1ec6T NAM<\/strong><\/p>\n

CHU\u1ea8N M\u1ef0C S\u1ed0 11 H\u1ee2P NH\u1ea4T KINH DOANH
\n<\/strong>(Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 100\/2005\/Q\u0110-BTC ng\u00e0y 28\/12\/2005 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 vi\u1ec7c h\u1ee3p nh\u1ea5t kinh doanh theo ph\u01b0\u01a1ng ph\u00e1p mua. B\u00ean mua ghi nh\u1eadn t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c, c\u00e1c kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i ng\u00e0y mua v\u00e0 ghi nh\u1eadn l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i.<\/li>\n
  2. Chu\u1ea9n m\u1ef1c n\u00e0y \u00e1p d\u1ee5ng cho vi\u1ec7c h\u1ea1ch to\u00e1n h\u1ee3p nh\u1ea5t kinh doanh theo ph\u01b0\u01a1ng ph\u00e1p mua.<\/li>\n
  3. Chu\u1ea9n m\u1ef1c n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/li>\n
  4. a) H\u1ee3p nh\u1ea5t kinh doanh trong tr\u01b0\u1eddng h\u1ee3p c\u00e1c doanh nghi\u1ec7p ri\u00eang bi\u1ec7t ho\u1eb7c c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh ri\u00eang bi\u1ec7t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u01b0\u1edbi h\u00ecnh th\u1ee9c li\u00ean doanh;<\/li>\n
  5. b) H\u1ee3p nh\u1ea5t kinh doanh li\u00ean quan \u0111\u1ebfn c\u00e1c doanh nghi\u1ec7p ho\u1eb7c c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u00f9ng d\u01b0\u1edbi m\u1ed9t s\u1ef1 ki\u1ec3m so\u00e1t chung;<\/li>\n
  6. c) H\u1ee3p nh\u1ea5t kinh doanh li\u00ean quan \u0111\u1ebfn hai ho\u1eb7c nhi\u1ec1u doanh nghi\u1ec7p t\u01b0\u01a1ng h\u1ed7;<\/li>\n
  7. d) H\u1ee3p nh\u1ea5t kinh doanh trong tr\u01b0\u1eddng h\u1ee3p c\u00e1c doanh nghi\u1ec7p ri\u00eang bi\u1ec7t ho\u1eb7c c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh ri\u00eang bi\u1ec7t \u0111\u01b0\u1ee3c h\u1ee3p nh\u1ea5t l\u1ea1i \u0111\u1ec3 h\u00ecnh th\u00e0nh m\u1ed9t \u0111\u01a1n v\u1ecb b\u00e1o c\u00e1o th\u00f4ng qua m\u1ed9t h\u1ee3p \u0111\u1ed3ng m\u00e0 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c quy\u1ec1n s\u1edf h\u1eefu.<\/li>\n<\/ol>\n

    X\u00e1c \u0111\u1ecbnh h\u1ee3p nh\u1ea5t kinh doanh<\/p>\n

      \n
    1. H\u1ee3p nh\u1ea5t kinh doanh l\u00e0 vi\u1ec7c k\u1ebft h\u1ee3p c\u00e1c doanh nghi\u1ec7p ri\u00eang bi\u1ec7t ho\u1eb7c c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh ri\u00eang bi\u1ec7t th\u00e0nh m\u1ed9t \u0111\u01a1n v\u1ecb b\u00e1o c\u00e1o. K\u1ebft qu\u1ea3 c\u1ee7a ph\u1ea7n l\u1edbn c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u1ee3p nh\u1ea5t kinh doanh l\u00e0 m\u1ed9t doanh nghi\u1ec7p (b\u00ean mua) n\u1eafm \u0111\u01b0\u1ee3c quy\u1ec1n ki\u1ec3m so\u00e1t m\u1ed9t ho\u1eb7c nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c (b\u00ean b\u1ecb mua). N\u1ebfu m\u1ed9t doanh nghi\u1ec7p n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t m\u1ed9t ho\u1eb7c nhi\u1ec1u \u0111\u01a1n v\u1ecb kh\u00e1c kh\u00f4ng ph\u1ea3i l\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec vi\u1ec7c k\u1ebft h\u1ee3p c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y kh\u00f4ng ph\u1ea3i l\u00e0 h\u1ee3p nh\u1ea5t kinh doanh. Khi m\u1ed9t doanh nghi\u1ec7p mua m\u1ed9t nh\u00f3m c\u00e1c t\u00e0i s\u1ea3n ho\u1eb7c c\u00e1c t\u00e0i s\u1ea3n thu\u1ea7n nh\u01b0ng kh\u00f4ng c\u1ea5u th\u00e0nh m\u1ed9t ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec ph\u1ea3i ph\u00e2n b\u1ed5 gi\u00e1 ph\u00ed c\u1ee7a nh\u00f3m t\u00e0i s\u1ea3n \u0111\u00f3 cho c\u00e1c t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh ri\u00eang r\u1ebd trong nh\u00f3m t\u00e0i s\u1ea3n \u0111\u00f3 d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u01b0\u01a1ng \u1ee9ng t\u1ea1i ng\u00e0y mua.<\/li>\n
    2. H\u1ee3p nh\u1ea5t kinh doanh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u01b0\u1edbi nhi\u1ec1u h\u00ecnh th\u1ee9c kh\u00e1c nhau nh\u01b0: M\u1ed9t doanh nghi\u1ec7p c\u00f3 th\u1ec3 mua c\u1ed5 ph\u1ea7n c\u1ee7a m\u1ed9t doanh nghi\u1ec7p kh\u00e1c; mua t\u1ea5t c\u1ea3 t\u00e0i s\u1ea3n thu\u1ea7n c\u1ee7a m\u1ed9t doanh nghi\u1ec7p kh\u00e1c, g\u00e1nh ch\u1ecbu c\u00e1c kho\u1ea3n n\u1ee3 c\u1ee7a m\u1ed9t doanh nghi\u1ec7p kh\u00e1c; mua m\u1ed9t s\u1ed1 t\u00e0i s\u1ea3n thu\u1ea7n c\u1ee7a m\u1ed9t doanh nghi\u1ec7p kh\u00e1c \u0111\u1ec3 c\u00f9ng h\u00ecnh th\u00e0nh n\u00ean m\u1ed9t ho\u1eb7c nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng kinh doanh.Vi\u1ec7c mua, b\u00e1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng vi\u1ec7c ph\u00e1t h\u00e0nh c\u00f4ng c\u1ee5 v\u1ed1n ho\u1eb7c thanh to\u00e1n b\u1eb1ng ti\u1ec1n, c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n ho\u1eb7c chuy\u1ec3n giao t\u00e0i s\u1ea3n kh\u00e1c ho\u1eb7c k\u1ebft h\u1ee3p c\u00e1c h\u00ecnh th\u1ee9c tr\u00ean. C\u00e1c giao d\u1ecbch n\u00e0y c\u00f3 th\u1ec3 di\u1ec5n ra gi\u1eefa c\u00e1c c\u1ed5 \u0111\u00f4ng c\u1ee7a c\u00e1c doanh nghi\u1ec7p tham gia h\u1ee3p nh\u1ea5t ho\u1eb7c gi\u1eefa m\u1ed9t doanh nghi\u1ec7p v\u00e0 c\u00e1c c\u1ed5 \u0111\u00f4ng c\u1ee7a doanh nghi\u1ec7p kh\u00e1c. H\u1ee3p nh\u1ea5t kinh doanh c\u00f3 th\u1ec3 bao g\u1ed3m vi\u1ec7c th\u00e0nh l\u1eadp m\u1ed9t doanh nghi\u1ec7p m\u1edbi \u0111\u1ec3 ki\u1ec3m so\u00e1t c\u00e1c doanh nghi\u1ec7p tham gia h\u1ee3p nh\u1ea5t ho\u1eb7c c\u00e1c t\u00e0i s\u1ea3n thu\u1ea7n \u0111\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n giao, ho\u1eb7c t\u00e1i c\u01a1 c\u1ea5u m\u1ed9t ho\u1eb7c nhi\u1ec1u doanh nghi\u1ec7p tham gia h\u1ee3p nh\u1ea5t.<\/li>\n
    3. H\u1ee3p nh\u1ea5t kinh doanh c\u00f3 th\u1ec3 s\u1ebd d\u1eabn \u0111\u1ebfn quan h\u1ec7 c\u00f4ng ty m\u1eb9 – c\u00f4ng ty con, trong \u0111\u00f3 b\u00ean mua s\u1ebd l\u00e0 c\u00f4ng ty m\u1eb9 v\u00e0 b\u00ean b\u1ecb mua s\u1ebd l\u00e0 c\u00f4ng ty con. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, b\u00ean mua s\u1ebd \u00e1p d\u1ee5ng Chu\u1ea9n m\u1ef1c n\u00e0y khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a m\u00ecnh. C\u00f4ng ty m\u1eb9 s\u1ebd tr\u00ecnh b\u00e0y ph\u1ea7n s\u1edf h\u1eefu c\u1ee7a m\u00ecnh trong c\u00f4ng ty con tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang c\u1ee7a m\u00ecnh nh\u01b0 l\u00e0 kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con (Theo quy \u0111\u1ecbnh t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 25 \u201cB\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t v\u00e0 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con\u201d).<\/li>\n
    4. H\u1ee3p nh\u1ea5t kinh doanh c\u00f3 th\u1ec3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua t\u00e0i s\u1ea3n thu\u1ea7n, bao g\u1ed3m c\u1ea3 l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i (n\u1ebfu c\u00f3) c\u1ee7a m\u1ed9t doanh nghi\u1ec7p kh\u00e1c m\u00e0 kh\u00f4ng ph\u1ea3i l\u00e0 vi\u1ec7c mua c\u1ed5 ph\u1ea7n \u1edf doanh nghi\u1ec7p \u0111\u00f3. H\u1ee3p nh\u1ea5t kinh doanh theo h\u00ecnh th\u1ee9c n\u00e0y kh\u00f4ng d\u1eabn \u0111\u1ebfn quan h\u1ec7 c\u00f4ng ty m\u1eb9 – c\u00f4ng ty con.<\/li>\n
    5. H\u1ee3p nh\u1ea5t kinh doanh trong chu\u1ea9n m\u1ef1c n\u00e0y bao g\u1ed3m c\u1ea3 vi\u1ec7c h\u1ee3p nh\u1ea5t kinh doanh trong \u0111\u00f3 m\u1ed9t doanh nghi\u1ec7p \u0111\u01b0\u1ee3c n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p kh\u00e1c nh\u01b0ng ng\u00e0y n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t (ng\u00e0y mua) kh\u00f4ng tr\u00f9ng v\u1edbi ng\u00e0y n\u1eafm quy\u1ec1n s\u1edf h\u1eefu (ng\u00e0y trao \u0111\u1ed5i). Tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00f3 th\u1ec3 ph\u00e1t sinh khi b\u00ean \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 \u0111\u1ed3ng \u00fd v\u1edbi tho\u1ea3 thu\u1eadn mua l\u1ea1i c\u1ed5 phi\u1ebfu v\u1edbi m\u1ed9t s\u1ed1 nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 do \u0111\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t c\u1ee7a b\u00ean \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 thay \u0111\u1ed5i.<\/li>\n
    6. Chu\u1ea9n m\u1ef1c n\u00e0y kh\u00f4ng quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n v\u1ed1n g\u00f3p li\u00ean doanh c\u1ee7a c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh (theo quy \u0111\u1ecbnh t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 08 \u201cTh\u00f4ng tin t\u00e0i ch\u00ednh v\u1ec1 nh\u1eefng kho\u1ea3n v\u1ed1n g\u00f3p li\u00ean doanh\u201d).<\/li>\n<\/ol>\n

      H\u1ee3p nh\u1ea5t kinh doanh li\u00ean quan \u0111\u1ebfn c\u00e1c doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t chung<\/p>\n

        \n
      1. H\u1ee3p nh\u1ea5t kinh doanh li\u00ean quan \u0111\u1ebfn c\u00e1c doanh nghi\u1ec7p ho\u1eb7c c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t chung l\u00e0 h\u1ee3p nh\u1ea5t kinh doanh, trong \u0111\u00f3 t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p ho\u1eb7c c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh tham gia h\u1ee3p nh\u1ea5t ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t l\u00e2u d\u00e0i b\u1edfi c\u00f9ng m\u1ed9t b\u00ean ho\u1eb7c nhi\u1ec1u b\u00ean k\u1ec3 c\u1ea3 tr\u01b0\u1edbc ho\u1eb7c sau khi h\u1ee3p nh\u1ea5t kinh doanh v\u00e0 vi\u1ec7c ki\u1ec3m so\u00e1t l\u00e0 l\u00e2u d\u00e0i.<\/li>\n
      2. Nh\u00f3m c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t m\u1ed9t doanh nghi\u1ec7p kh\u00e1c khi h\u1ecd c\u00f3 quy\u1ec1n chi ph\u1ed1i c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p nh\u1eb1m thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p \u0111\u00f3, theo tho\u1ea3 thu\u1eadn h\u1ee3p \u0111\u1ed3ng. Do \u0111\u00f3, vi\u1ec7c h\u1ee3p nh\u1ea5t kinh doanh theo h\u00ecnh th\u1ee9c n\u00e0y s\u1ebd kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y trong tr\u01b0\u1eddng h\u1ee3p c\u00f9ng m\u1ed9t nh\u00f3m c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n l\u1ee3i chung cao nh\u1ea5t chi ph\u1ed1i c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb tham gia h\u1ee3p nh\u1ea5t nh\u1eb1m \u0111\u1ea1t \u0111\u01b0\u1ee3c l\u1ee3i \u00edch t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u00f3 theo tho\u1ea3 thu\u1eadn h\u1ee3p \u0111\u1ed3ng v\u00e0 quy\u1ec1n l\u1ee3i chung cao nh\u1ea5t \u0111\u00f3 l\u00e0 l\u00e2u d\u00e0i.<\/li>\n
      3. M\u1ed9t c\u00e1 nh\u00e2n ho\u1eb7c nh\u00f3m c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 c\u00f9ng nhau ki\u1ec3m so\u00e1t m\u1ed9t \u0111\u01a1n v\u1ecb theo m\u1ed9t tho\u1ea3 thu\u1eadn h\u1ee3p \u0111\u1ed3ng m\u00e0 c\u00e1 nh\u00e2n ho\u1eb7c nh\u00f3m c\u00e1 nh\u00e2n \u0111\u00f3 kh\u00f4ng ph\u1ea3i l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n. V\u00ec v\u1eady, c\u00e1c \u0111\u01a1n v\u1ecb tham gia h\u1ee3p nh\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c coi nh\u01b0 m\u1ed9t ph\u1ea7n c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t cho vi\u1ec7c h\u1ee3p nh\u1ea5t kinh doanh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb d\u01b0\u1edbi s\u1ef1 ki\u1ec3m so\u00e1t chung.<\/li>\n
      4. L\u1ee3i \u00edch c\u1ee7a c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1 trong t\u1eebng \u0111\u01a1n v\u1ecb tham gia h\u1ee3p nh\u1ea5t tr\u01b0\u1edbc ho\u1eb7c sau khi h\u1ee3p nh\u1ea5t kinh doanh kh\u00f4ng li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh h\u1ee3p nh\u1ea5t c\u00f3 bao g\u1ed3m c\u00e1c \u0111\u01a1n v\u1ecb d\u01b0\u1edbi s\u1ef1 ki\u1ec3m so\u00e1t chung kh\u00f4ng. M\u1ed9t trong nh\u1eefng \u0111\u01a1n v\u1ecb tham gia h\u1ee3p nh\u1ea5t l\u00e0 c\u00f4ng ty con kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a t\u1eadp \u0111o\u00e0n theo quy \u0111\u1ecbnh t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 25 \u201cB\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t v\u00e0 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con\u201d s\u1ebd kh\u00f4ng li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh vi\u1ec7c h\u1ee3p nh\u1ea5t c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00e1c \u0111\u01a1n v\u1ecb d\u01b0\u1edbi s\u1ef1 ki\u1ec3m so\u00e1t chung.<\/li>\n<\/ol>\n

        C\u00e1c thu\u1eadt ng\u1eef trong Chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/p>\n

        Ng\u00e0y mua:<\/em>\u00a0L\u00e0 ng\u00e0y m\u00e0 b\u00ean mua c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t \u0111\u1ed1i v\u1edbi b\u00ean b\u1ecb mua.<\/p>\n

        Ng\u00e0y k\u00fd k\u1ebft:\u00a0<\/em>L\u00e0 ng\u00e0y ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng khi \u0111\u1ea1t \u0111\u01b0\u1ee3c tho\u1ea3 thu\u1eadn gi\u1eefa c\u00e1c b\u00ean tham gia h\u1ee3p nh\u1ea5t v\u00e0 ng\u00e0y th\u00f4ng b\u00e1o c\u00f4ng khai trong tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n. Tr\u01b0\u1eddng h\u1ee3p mua mang t\u00ednh th\u00f4n t\u00ednh, ng\u00e0y s\u1edbm nh\u1ea5t tho\u1ea3 thu\u1eadn gi\u1eefa c\u00e1c b\u00ean h\u1ee3p nh\u1ea5t \u0111\u1ea1t \u0111\u01b0\u1ee3c l\u00e0 ng\u00e0y c\u00f3 \u0111\u1ee7 c\u00e1c ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a b\u00ean b\u1ecb mua ch\u1ea5p thu\u1eadn \u0111\u1ec1 ngh\u1ecb c\u1ee7a b\u00ean mua v\u1ec1 vi\u1ec7c n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t c\u1ee7a b\u00ean b\u1ecb mua.<\/p>\n

        Ho\u1ea1t \u0111\u1ed9ng kinh doanh:\u00a0<\/em>L\u00e0 t\u1eadp h\u1ee3p c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u00e0 t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0 qu\u1ea3n l\u00fd nh\u1eb1m m\u1ee5c \u0111\u00edch:<\/p>\n

          \n
        1. a) T\u1ea1o ra ngu\u1ed3n thu cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0; ho\u1eb7c<\/li>\n
        2. b) Gi\u1ea3m chi ph\u00ed cho nh\u00e0 \u0111\u1ea7u t\u01b0 ho\u1eb7c mang l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf kh\u00e1c tr\u1ef1c ti\u1ebfp ho\u1eb7c theo t\u1ef7 l\u1ec7 cho nh\u1eefng ng\u01b0\u1eddi n\u1eafm quy\u1ec1n ho\u1eb7c nh\u1eefng ng\u01b0\u1eddi tham gia.<\/li>\n<\/ol>\n

          Ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u1eddng bao g\u1ed3m c\u00e1c y\u1ebfu t\u1ed1 \u0111\u1ea7u v\u00e0o, c\u00e1c quy tr\u00ecnh \u0111\u1ec3 x\u1eed l\u00fd c\u00e1c y\u1ebfu t\u1ed1 \u0111\u1ea7u v\u00e0o \u0111\u00f3, v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 \u0111\u1ea7u ra \u0111ang ho\u1eb7c s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u1ea1o ra doanh thu. N\u1ebfu l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb m\u1ed9t t\u1eadp h\u1ee3p c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u00e0 c\u00e1c t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c chuy\u1ec3n giao th\u00ec t\u1eadp h\u1ee3p \u0111\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n

          H\u1ee3p nh\u1ea5t kinh doanh:\u00a0<\/em>L\u00e0 vi\u1ec7c chuy\u1ec3n c\u00e1c doanh nghi\u1ec7p ri\u00eang bi\u1ec7t ho\u1eb7c c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh ri\u00eang bi\u1ec7t th\u00e0nh m\u1ed9t \u0111\u01a1n v\u1ecb b\u00e1o c\u00e1o.<\/p>\n

          H\u1ee3p nh\u1ea5t kinh doanh li\u00ean quan \u0111\u1ebfn c\u00e1c doanh nghi\u1ec7p ho\u1eb7c c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u01b0\u1edbi s\u1ef1 ki\u1ec3m so\u00e1t chung<\/em>: L\u00e0 h\u1ee3p nh\u1ea5t kinh doanh trong \u0111\u00f3 c\u00e1c doanh nghi\u1ec7p ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh tham gia h\u1ee3p nh\u1ea5t ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a c\u00f9ng m\u1ed9t b\u00ean ho\u1eb7c m\u1ed9t nh\u00f3m c\u00e1c b\u00ean c\u1ea3 tr\u01b0\u1edbc v\u00e0 sau khi h\u1ee3p nh\u1ea5t kinh doanh v\u00e0 s\u1ef1 ki\u1ec3m so\u00e1t \u0111\u00f3 l\u00e0 l\u00e2u d\u00e0i.<\/p>\n

          N\u1ee3 ti\u1ec1m t\u00e0ng:<\/em>\u00a0Theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 18 \u201cC\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng, t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng\u201d, n\u1ee3 ti\u1ec1m t\u00e0ng l\u00e0:<\/p>\n

            \n
          1. a) Ngh\u0129a v\u1ee5 n\u1ee3 c\u00f3 kh\u1ea3 n\u0103ng ph\u00e1t sinh t\u1eeb c\u00e1c s\u1ef1 ki\u1ec7n \u0111\u00e3 x\u1ea3y ra v\u00e0 s\u1ef1 t\u1ed3n t\u1ea1i c\u1ee7a ngh\u0129a v\u1ee5 n\u1ee3 n\u00e0y s\u1ebd ch\u1ec9 \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn b\u1edfi kh\u1ea3 n\u0103ng hay x\u1ea3y ra ho\u1eb7c kh\u00f4ng hay x\u1ea3y ra c\u1ee7a m\u1ed9t ho\u1eb7c nhi\u1ec1u s\u1ef1 ki\u1ec7n kh\u00f4ng ch\u1eafc ch\u1eafn trong t\u01b0\u01a1ng lai m\u00e0 doanh nghi\u1ec7p kh\u00f4ng ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c; ho\u1eb7c<\/li>\n
          2. b) Ngh\u0129a v\u1ee5 n\u1ee3 hi\u1ec7n t\u1ea1i ph\u00e1t sinh t\u1eeb c\u00e1c s\u1ef1 ki\u1ec7n \u0111\u00e3 x\u1ea3y ra nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00ec:<\/li>\n<\/ol>\n
              \n
            • Kh\u00f4ng ch\u1eafc ch\u1eafn c\u00f3 s\u1ef1 gi\u1ea3m s\u00fat v\u1ec1 l\u1ee3i ich kinh t\u1ebf do vi\u1ec7c ph\u1ea3i thanh to\u00e1n ngh\u0129a v\u1ee5 n\u1ee3; ho\u1eb7c<\/li>\n
            • Gi\u00e1 tr\u1ecb c\u1ee7a ngh\u0129a v\u1ee5 n\u1ee3 \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady.<\/li>\n<\/ul>\n

              Ki\u1ec3m so\u00e1t:\u00a0<\/em>L\u00e0 quy\u1ec1n chi ph\u1ed1i c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p nh\u1eb1m thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p \u0111\u00f3.<\/p>\n

              Ng\u00e0y trao \u0111\u1ed5i:\u00a0<\/em>L\u00e0 ng\u00e0y mua khi vi\u1ec7c h\u1ee3p nh\u1ea5t kinh doanh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong m\u1ed9t giao d\u1ecbch \u0111\u01a1n l\u1ebb. Khi vi\u1ec7c h\u1ee3p nh\u1ea5t kinh doanh li\u00ean quan \u0111\u1ebfn nhi\u1ec1u giao d\u1ecbch, v\u00ed d\u1ee5 vi\u1ec7c h\u1ee3p nh\u1ea5t \u0111\u1ea1t \u0111\u01b0\u1ee3c theo t\u1eebng giai \u0111o\u1ea1n b\u1eb1ng vi\u1ec7c mua c\u1ed5 ph\u1ea7n li\u00ean ti\u1ebfp, ng\u00e0y trao \u0111\u1ed5i l\u00e0 ng\u00e0y m\u1ed7i kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01a1n l\u1ebb \u0111\u00f3 \u0111\u01b0\u1ee3c ghi nh\u1eadn trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a b\u00ean mua.<\/p>\n

              Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd:\u00a0<\/em>L\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 v\u00e0 s\u1eb5n s\u00e0ng trong s\u1ef1 trao \u0111\u1ed5i ngang gi\u00e1.<\/p>\n

              L\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i:<\/em>\u00a0L\u00e0 nh\u1eefng l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai ph\u00e1t sinh t\u1eeb c\u00e1c t\u00e0i s\u1ea3n kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c v\u00e0 kh\u00f4ng ghi nh\u1eadn \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch ri\u00eang bi\u1ec7t.<\/p>\n

              T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh:<\/em>\u00a0L\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 do 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

              Li\u00ean doanh:\u00a0<\/em>L\u00e0 th\u1ecfa thu\u1eadn b\u1eb1ng h\u1ee3p \u0111\u1ed3ng c\u1ee7a hai ho\u1eb7c nhi\u1ec1u b\u00ean \u0111\u1ec3 c\u00f9ng th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf, m\u00e0 ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111\u01b0\u1ee3c \u0111\u1ed3ng ki\u1ec3m so\u00e1t b\u1edfi c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh.<\/p>\n

              L\u1ee3i \u00edch c\u1ee7a c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1:<\/em>\u00a0L\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng thu\u1ea7n v\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thu\u1ea7n c\u1ee7a m\u1ed9t c\u00f4ng ty con \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng cho c\u00e1c ph\u1ea7n l\u1ee3i \u00edch kh\u00f4ng ph\u1ea3i do c\u00f4ng ty m\u1eb9 s\u1edf h\u1eefu m\u1ed9t c\u00e1ch tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp th\u00f4ng qua c\u00e1c c\u00f4ng ty con.<\/p>\n

              Doanh nghi\u1ec7p t\u01b0\u01a1ng h\u1ed7:<\/em>\u00a0L\u00e0 doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 nh\u01b0ng mang l\u1ea1i chi ph\u00ed th\u1ea5p h\u01a1n ho\u1eb7c c\u00e1c l\u1ee3i \u00edch kinh t\u1ebf kh\u00e1c tr\u1ef1c ti\u1ebfp hay theo t\u1ef7 l\u1ec7 cho nh\u1eefng ng\u01b0\u1eddi c\u00f3 quy\u1ec1n ho\u1eb7c nh\u1eefng ng\u01b0\u1eddi tham gia, nh\u01b0 c\u00f4ng ty b\u1ea3o hi\u1ec3m t\u01b0\u01a1ng h\u1ed7 ho\u1eb7c \u0111\u01a1n v\u1ecb h\u1ee3p t\u00e1c t\u01b0\u01a1ng h\u1ed7.<\/p>\n

              C\u00f4ng ty m\u1eb9:<\/em>\u00a0L\u00e0 c\u00f4ng ty c\u00f3 m\u1ed9t ho\u1eb7c nhi\u1ec1u c\u00f4ng ty con.<\/p>\n

              \u0110\u01a1n v\u1ecb b\u00e1o c\u00e1o:<\/em>\u00a0L\u00e0 m\u1ed9t \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ri\u00eang bi\u1ec7t ho\u1eb7c m\u1ed9t t\u1eadp \u0111o\u00e0n bao g\u1ed3m c\u00f4ng ty m\u1eb9 v\u00e0 c\u00e1c c\u00f4ng ty con ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

              C\u00f4ng ty con:<\/em>\u00a0L\u00e0 doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t doanh nghi\u1ec7p kh\u00e1c (g\u1ecdi l\u00e0 c\u00f4ng ty m\u1eb9).<\/p>\n

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

              Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n<\/strong><\/p>\n

                \n
              1. M\u1ecdi tr\u01b0\u1eddng h\u1ee3p h\u1ee3p nh\u1ea5t kinh doanh \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n theo ph\u01b0\u01a1ng ph\u00e1p mua.<\/li>\n
              2. Ph\u01b0\u01a1ng ph\u00e1p mua xem x\u00e9t vi\u1ec7c h\u1ee3p nh\u1ea5t kinh doanh tr\u00ean quan \u0111i\u1ec3m l\u00e0 doanh nghi\u1ec7p th\u00f4n t\u00ednh c\u00e1c doanh nghi\u1ec7p kh\u00e1c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 b\u00ean mua. B\u00ean mua mua t\u00e0i s\u1ea3n thu\u1ea7n v\u00e0 ghi nh\u1eadn c\u00e1c t\u00e0i s\u1ea3n \u0111\u00e3 mua, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng ph\u1ea3i g\u00e1nh ch\u1ecbu, k\u1ec3 c\u1ea3 nh\u1eefng t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng m\u00e0 b\u00ean b\u1ecb mua ch\u01b0a ghi nh\u1eadn tr\u01b0\u1edbc \u0111\u00f3. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a b\u00ean mua kh\u00f4ng b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi giao d\u1ecbch h\u1ee3p nh\u1ea5t c\u0169ng nh\u01b0 kh\u00f4ng m\u1ed9t t\u00e0i s\u1ea3n hay n\u1ee3 ph\u1ea3i tr\u1ea3 th\u00eam n\u00e0o c\u1ee7a b\u00ean mua \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 k\u1ebft qu\u1ea3 t\u1eeb giao d\u1ecbch do ch\u00fang kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a giao d\u1ecbch n\u00e0y.<\/li>\n<\/ol>\n
                \u00c1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p mua<\/h5>\n
                  \n
                1. \u00c1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p mua g\u1ed3m c\u00e1c b\u01b0\u1edbc sau:<\/li>\n
                2. a) X\u00e1c \u0111\u1ecbnh b\u00ean mua;<\/li>\n
                3. b) X\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh; v\u00e0<\/li>\n
                4. c) ng\u00e0y mua, b\u00ean mua ph\u1ea3i ph\u00e2n b\u1ed5 gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh cho t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c mua, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u0169ng nh\u01b0 nh\u1eefng kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng ph\u1ea3i g\u00e1nh ch\u1ecbu.<\/li>\n<\/ol>\n
                  X\u00e1c \u0111\u1ecbnh b\u00ean mua<\/h5>\n
                    \n
                  1. M\u1ecdi tr\u01b0\u1eddng h\u1ee3p h\u1ee3p nh\u1ea5t kinh doanh \u0111\u1ec1u ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c b\u00ean mua. B\u00ean mua l\u00e0 m\u1ed9t doanh nghi\u1ec7p tham gia h\u1ee3p nh\u1ea5t n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t c\u00e1c doanh nghi\u1ec7p ho\u1eb7c c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh tham gia h\u1ee3p nh\u1ea5t kh\u00e1c.<\/li>\n
                  2. Do ph\u01b0\u01a1ng ph\u00e1p mua xem x\u00e9t h\u1ee3p nh\u1ea5t kinh doanh theo quan \u0111i\u1ec3m c\u1ee7a b\u00ean mua n\u00ean ph\u01b0\u01a1ng ph\u00e1p n\u00e0y gi\u1ea3 \u0111\u1ecbnh r\u1eb1ng m\u1ed9t trong nh\u1eefng b\u00ean tham gia giao d\u1ecbch h\u1ee3p nh\u1ea5t kinh doanh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 b\u00ean mua.<\/li>\n
                  3. Ki\u1ec3m so\u00e1t l\u00e0 quy\u1ec1n chi ph\u1ed1i c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u1ed9t doanh nghi\u1ec7p ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u1eb1m thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u00f3. M\u1ed9t doanh nghi\u1ec7p tham gia h\u1ee3p nh\u1ea5t s\u1ebd \u0111\u01b0\u1ee3c coi l\u00e0 n\u1eafm \u0111\u01b0\u1ee3c quy\u1ec1n ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p tham gia h\u1ee3p nh\u1ea5t kh\u00e1c khi doanh nghi\u1ec7p \u0111\u00f3 n\u1eafm gi\u1eef tr\u00ean 50% quy\u1ec1n bi\u1ec3u quy\u1ebft c\u1ee7a doanh nghi\u1ec7p kh\u00e1c \u0111\u00f3 tr\u1eeb khi quy\u1ec1n s\u1edf h\u1eefu \u0111\u00f3 kh\u00f4ng g\u1eafn li\u1ec1n quy\u1ec1n ki\u1ec3m so\u00e1t. N\u1ebfu m\u1ed9t trong s\u1ed1 c\u00e1c doanh nghi\u1ec7p tham gia h\u1ee3p nh\u1ea5t kh\u00f4ng n\u1eafm gi\u1eef tr\u00ean 50% quy\u1ec1n bi\u1ec3u quy\u1ebft c\u1ee7a doanh nghi\u1ec7p tham gia h\u1ee3p nh\u1ea5t kh\u00e1c th\u00ec doanh nghi\u1ec7p \u0111\u00f3 v\u1eabn c\u00f3 th\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c quy\u1ec1n ki\u1ec3m so\u00e1t c\u00e1c doanh nghi\u1ec7p tham gia h\u1ee3p nh\u1ea5t do k\u1ebft qu\u1ea3 c\u1ee7a h\u1ee3p nh\u1ea5t kinh doanh m\u00e0 c\u00f3; n\u1ebfu:<\/li>\n
                  4. a) Quy\u1ec1n l\u1edbn h\u01a1n 50% quy\u1ec1n bi\u1ec3u quy\u1ebft c\u1ee7a doanh nghi\u1ec7p kia nh\u1edd c\u00f3 m\u1ed9t tho\u1ea3 thu\u1eadn v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00e1c;<\/li>\n
                  5. b) Quy\u1ec1n chi ph\u1ed1i c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p kh\u00e1c theo m\u1ed9t qui ch\u1ebf hay m\u1ed9t tho\u1ea3 thu\u1eadn;<\/li>\n
                  6. c) Quy\u1ec1n b\u1ed5 nhi\u1ec7m, b\u00e3i mi\u1ec5n \u0111a s\u1ed1 th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb (ho\u1eb7c m\u1ed9t b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng) c\u1ee7a doanh nghi\u1ec7p kh\u00e1c; ho\u1eb7c<\/li>\n
                  7. d) Quy\u1ec1n b\u1ecf phi\u1ebfu quy\u1ebft \u0111\u1ecbnh trong c\u00e1c cu\u1ed9c h\u1ecdp H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb (ho\u1eb7c b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng) c\u1ee7a doanh nghi\u1ec7p kh\u00e1c.<\/li>\n
                  8. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00f3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c b\u00ean mua th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh b\u00ean mua c\u00f3 th\u1ec3 d\u1ef1a v\u00e0o c\u00e1c bi\u1ec3u hi\u1ec7n sau, v\u00ed d\u1ee5:<\/li>\n
                  9. a) N\u1ebfu gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a m\u1ed9t doanh nghi\u1ec7p tham gia h\u1ee3p nh\u1ea5t l\u1edbn h\u01a1n nhi\u1ec1u so v\u1edbi gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u00e1c doanh nghi\u1ec7p kh\u00e1c c\u00f9ng tham gia h\u1ee3p nh\u1ea5t th\u00ec doanh nghi\u1ec7p c\u00f3 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd l\u1edbn h\u01a1n th\u01b0\u1eddng \u0111\u01b0\u1ee3c coi l\u00e0 b\u00ean mua;<\/li>\n
                  10. b) N\u1ebfu h\u1ee3p nh\u1ea5t kinh doanh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng vi\u1ec7c trao \u0111\u1ed5i c\u00e1c c\u00f4ng c\u1ee5 v\u1ed1n th\u00f4ng th\u01b0\u1eddng c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft \u0111\u1ec3 \u0111\u1ed5i l\u1ea5y ti\u1ec1n ho\u1eb7c c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c th\u00ec doanh nghi\u1ec7p b\u1ecf ti\u1ec1n ho\u1eb7c t\u00e0i s\u1ea3n kh\u00e1c ra th\u01b0\u1eddng \u0111\u01b0\u1ee3c coi l\u00e0 b\u00ean mua;<\/li>\n
                  11. c) N\u1ebfu h\u1ee3p nh\u1ea5t kinh doanh m\u00e0 ban l\u00e3nh \u0111\u1ea1o c\u1ee7a m\u1ed9t trong c\u00e1c doanh nghi\u1ec7p tham gia h\u1ee3p nh\u1ea5t c\u00f3 quy\u1ec1n chi ph\u1ed1i vi\u1ec7c b\u1ed5 nhi\u1ec7m c\u00e1c th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o c\u1ee7a doanh nghi\u1ec7p h\u00ecnh th\u00e0nh t\u1eeb h\u1ee3p nh\u1ea5t kinh doanh th\u00ec doanh nghi\u1ec7p tham gia h\u1ee3p nh\u1ea5t c\u00f3 ban l\u00e3nh \u0111\u1ea1o c\u00f3 quy\u1ec1n chi ph\u1ed1i \u0111\u00f3 th\u01b0\u1eddng l\u00e0 b\u00ean mua.<\/li>\n
                  12. Khi h\u1ee3p nh\u1ea5t kinh doanh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua vi\u1ec7c trao \u0111\u1ed5i c\u1ed5 phi\u1ebfu th\u00ec \u0111\u01a1n v\u1ecb ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu th\u01b0\u1eddng \u0111\u01b0\u1ee3c coi l\u00e0 b\u00ean mua. Tuy nhi\u00ean, c\u1ea7n xem x\u00e9t th\u1ef1c t\u1ebf v\u00e0 ho\u00e0n c\u1ea3nh c\u1ee5 th\u1ec3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01a1n v\u1ecb h\u1ee3p nh\u1ea5t n\u00e0o c\u00f3 quy\u1ec1n chi ph\u1ed1i c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c l\u1ee3i \u00edch t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u00f3. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p h\u1ee3p nh\u1ea5t kinh doanh nh\u01b0 mua ho\u00e1n \u0111\u1ed5i, b\u00ean mua l\u00e0 doanh nghi\u1ec7p c\u00f3 c\u1ed5 phi\u1ebfu \u0111\u00e3 \u0111\u01b0\u1ee3c mua v\u00e0 doanh nghi\u1ec7p ph\u00e1t h\u00e0nh l\u00e0 b\u00ean b\u1ecb mua. V\u00ed d\u1ee5, \u0111\u1ec3 nh\u1eb1m m\u1ee5c \u0111\u00edch \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n, m\u1ed9t c\u00f4ng ty ch\u01b0a \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n c\u00f3 m\u1ed9t tho\u1ea3 thu\u1eadn \u0111\u1ec3 \u0111\u01b0\u1ee3c m\u1ed9t c\u00f4ng ty nh\u1ecf h\u01a1n nh\u01b0ng \u0111ang \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n mua l\u1ea1i.M\u1eb7c d\u00f9 v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd c\u00f4ng ty \u0111ang ni\u00eam y\u1ebft \u0111\u01b0\u1ee3c xem nh\u01b0 c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty ch\u01b0a ni\u00eam y\u1ebft l\u00e0 c\u00f4ng ty con, nh\u01b0ng c\u00f4ng ty con s\u1ebd l\u00e0 b\u00ean mua n\u1ebfu c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty m\u1eb9 \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c l\u1ee3i \u00edch t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty m\u1eb9 \u0111\u00f3. Th\u00f4ng th\u01b0\u1eddng, b\u00ean mua l\u1ea1i l\u00e0 \u0111\u01a1n v\u1ecb l\u1edbn h\u01a1n, tuy nhi\u00ean c\u00f3 m\u1ed9t s\u1ed1 t\u00ecnh hu\u1ed1ng doanh nghi\u1ec7p nh\u1ecf h\u01a1n mua l\u1ea1i doanh nghi\u1ec7p l\u1edbn h\u01a1n. Ph\u1ea7n h\u01b0\u1edbng d\u1eabn v\u1ec1 k\u1ebf to\u00e1n mua ho\u00e1n \u0111\u1ed5i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong c\u00e1c \u0111o\u1ea1n t\u1eeb A1-A15 Ph\u1ee5 l\u1ee5c A.<\/li>\n
                  13. Khi m\u1ed9t doanh nghi\u1ec7p m\u1edbi \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp ph\u00e1t h\u00e0nh c\u00f4ng c\u1ee5 v\u1ed1n \u0111\u1ec3 ti\u1ebfn h\u00e0nh h\u1ee3p nh\u1ea5t kinh doanh th\u00ec m\u1ed9t trong nh\u1eefng \u0111\u01a1n v\u1ecb tham gia h\u1ee3p nh\u1ea5t t\u1ed3n t\u1ea1i tr\u01b0\u1edbc khi h\u1ee3p nh\u1ea5t s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 b\u00ean mua tr\u00ean c\u01a1 s\u1edf c\u00e1c b\u1eb1ng ch\u1ee9ng s\u1eb5n c\u00f3.<\/li>\n
                  14. T\u01b0\u01a1ng t\u1ef1, khi h\u1ee3p nh\u1ea5t kinh doanh c\u00f3 s\u1ef1 tham gia c\u1ee7a hai \u0111\u01a1n v\u1ecb tr\u1edf l\u00ean, \u0111\u01a1n v\u1ecb n\u00e0o t\u1ed3n t\u1ea1i tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh h\u1ee3p nh\u1ea5t s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 b\u00ean mua d\u1ef1a tr\u00ean c\u00e1c b\u1eb1ng ch\u1ee9ng s\u1eb5n c\u00f3. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh b\u00ean mua trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p nh\u01b0 v\u1eady s\u1ebd bao g\u1ed3m vi\u1ec7c xem x\u00e9t \u0111\u01a1n v\u1ecb tham gia h\u1ee3p nh\u1ea5t n\u00e0o b\u1eaft \u0111\u1ea7u ti\u1ebfn h\u00e0nh giao d\u1ecbch h\u1ee3p nh\u1ea5t v\u00e0 li\u1ec7u t\u00e0i s\u1ea3n ho\u1eb7c doanh thu c\u1ee7a m\u1ed9t trong nh\u1eefng \u0111\u01a1n v\u1ecb tham gia h\u1ee3p nh\u1ea5t c\u00f3 l\u1edbn h\u01a1n \u0111\u00e1ng k\u1ec3 so v\u1edbi nh\u1eefng \u0111\u01a1n v\u1ecb kh\u00e1c kh\u00f4ng.<\/li>\n<\/ol>\n
                    Gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh<\/h5>\n
                      \n
                    1. B\u00ean mua s\u1ebd x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh bao g\u1ed3m: Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i ng\u00e0y di\u1ec5n ra trao \u0111\u1ed5i c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n \u0111em trao \u0111\u1ed5i, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00e3 ph\u00e1t sinh ho\u1eb7c \u0111\u00e3 th\u1eeba nh\u1eadn v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 v\u1ed1n do b\u00ean mua ph\u00e1t h\u00e0nh \u0111\u1ec3 \u0111\u1ed5i l\u1ea5y quy\u1ec1n ki\u1ec3m so\u00e1t b\u00ean b\u1ecb mua, c\u1ed9ng (+) c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c h\u1ee3p nh\u1ea5t kinh doanh.<\/li>\n
                    2. Ng\u00e0y mua l\u00e0 ng\u00e0y m\u00e0 b\u00ean mua \u0111\u1ea1t \u0111\u01b0\u1ee3c quy\u1ec1n ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi b\u00ean b\u1ecb mua. Khi quy\u1ec1n ki\u1ec3m so\u00e1t \u0111\u1ea1t \u0111\u01b0\u1ee3c th\u00f4ng qua m\u1ed9t giao d\u1ecbch trao \u0111\u1ed5i \u0111\u01a1n l\u1ebb th\u00ec ng\u00e0y trao \u0111\u1ed5i tr\u00f9ng v\u1edbi ng\u00e0y mua. N\u1ebfu quy\u1ec1n ki\u1ec3m so\u00e1t \u0111\u1ea1t \u0111\u01b0\u1ee3c th\u00f4ng qua nhi\u1ec1u giao d\u1ecbch trao \u0111\u1ed5i, v\u00ed d\u1ee5 \u0111\u1ea1t \u0111\u01b0\u1ee3c theo t\u1eebng giai \u0111o\u1ea1n t\u1eeb vi\u1ec7c mua li\u00ean ti\u1ebfp, khi \u0111\u00f3:<\/li>\n
                    3. a) Gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh l\u00e0 t\u1ed5ng chi ph\u00ed c\u1ee7a c\u00e1c giao d\u1ecbch trao \u0111\u1ed5i \u0111\u01a1n l\u1ebb; v\u00e0<\/li>\n
                    4. b) Ng\u00e0y trao \u0111\u1ed5i l\u00e0 ng\u00e0y c\u1ee7a t\u1eebng giao d\u1ecbch trao \u0111\u1ed5i (l\u00e0 ng\u00e0y m\u00e0 t\u1eebng kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01a1n l\u1ebb \u0111\u01b0\u1ee3c ghi nh\u1eadn trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a b\u00ean mua), c\u00f2n ng\u00e0y mua l\u00e0 ng\u00e0y m\u00e0 b\u00ean mua \u0111\u1ea1t \u0111\u01b0\u1ee3c quy\u1ec1n ki\u1ec3m so\u00e1t \u0111\u1ed1i v\u1edbi b\u00ean b\u1ecb mua.<\/li>\n
                    5. C\u00e1c t\u00e0i s\u1ea3n \u0111em trao \u0111\u1ed5i v\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00e3 ph\u00e1t sinh ho\u1eb7c \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00ean mua th\u1eeba nh\u1eadn \u0111\u1ec3 \u0111\u1ed5i l\u1ea5y quy\u1ec1n ki\u1ec3m so\u00e1t \u0111\u1ed1i v\u1edbi b\u00ean b\u1ecb mua theo y\u00eau c\u1ea7u c\u1ee7a \u0111o\u1ea1n 24 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i ng\u00e0y trao \u0111\u1ed5i. V\u00ec th\u1ebf, khi vi\u1ec7c thanh to\u00e1n t\u1ea5t c\u1ea3 ho\u1eb7c m\u1ed9t ph\u1ea7n gi\u00e1 ph\u00ed c\u1ee7a vi\u1ec7c h\u1ee3p nh\u1ea5t kinh doanh \u0111\u01b0\u1ee3c ho\u00e3n l\u1ea1i, th\u00ec gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a ph\u1ea7n ho\u00e3n l\u1ea1i \u0111\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ed5i v\u1ec1 gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i t\u1ea1i ng\u00e0y trao \u0111\u1ed5i, c\u00f3 t\u00ednh \u0111\u1ebfn ph\u1ea7n ph\u1ee5 tr\u1ed9i ho\u1eb7c chi\u1ebft kh\u1ea5u s\u1ebd ph\u00e1t sinh khi thanh to\u00e1n.<\/li>\n
                    6. Gi\u00e1 c\u00f4ng b\u1ed1 t\u1ea1i ng\u00e0y trao \u0111\u1ed5i c\u1ee7a c\u00f4ng c\u1ee5 v\u1ed1n \u0111\u00e3 ni\u00eam y\u1ebft l\u00e0 b\u1eb1ng ch\u1ee9ng tin c\u1eady nh\u1ea5t v\u1ec1 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u00f4ng c\u1ee5 v\u1ed1n \u0111\u00f3 v\u00e0 s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng, tr\u1eeb m\u1ed9t s\u1ed1 \u00edt tr\u01b0\u1eddng h\u1ee3p. C\u00e1c b\u1eb1ng ch\u1ee9ng v\u00e0 c\u00e1ch t\u00ednh to\u00e1n kh\u00e1c ch\u1ec9 \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn khi b\u00ean mua ch\u1ee9ng minh \u0111\u01b0\u1ee3c r\u1eb1ng gi\u00e1 c\u00f4ng b\u1ed1 t\u1ea1i ng\u00e0y trao \u0111\u1ed5i l\u00e0 ch\u1ec9 s\u1ed1 kh\u00f4ng \u0111\u00e1ng tin c\u1eady v\u1ec1 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd v\u00e0 c\u00e1c b\u1eb1ng ch\u1ee9ng v\u00e0 c\u00e1ch t\u00ednh to\u00e1n kh\u00e1c n\u00e0y m\u1edbi l\u00e0 \u0111\u00e1ng tin c\u1eady h\u01a1n v\u1ec1 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u00f4ng c\u1ee5 v\u1ed1n. Gi\u00e1 c\u00f4ng b\u1ed1 t\u1ea1i ng\u00e0y trao \u0111\u1ed5i \u0111\u01b0\u1ee3c coi l\u00e0 kh\u00f4ng \u0111\u00e1ng tin c\u1eady v\u1ec1 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd khi c\u00f4ng c\u1ee5 v\u1ed1n \u0111\u00f3 \u0111\u01b0\u1ee3c giao d\u1ecbch tr\u00ean th\u1ecb tr\u01b0\u1eddng c\u00f3 \u00edt giao d\u1ecbch. N\u1ebfu gi\u00e1 c\u00f4ng b\u1ed1 t\u1ea1i ng\u00e0y trao \u0111\u1ed5i l\u00e0 ch\u1ec9 s\u1ed1 kh\u00f4ng \u0111\u00e1ng tin c\u1eady ho\u1eb7c n\u1ebfu kh\u00f4ng c\u00f3 gi\u00e1 c\u00f4ng b\u1ed1 cho c\u00f4ng c\u1ee5 v\u1ed1n do b\u00ean mua ph\u00e1t h\u00e0nh, th\u00ec gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u00e1c c\u00f4ng c\u1ee5 n\u00e0y c\u00f3 th\u1ec3 \u01b0\u1edbc t\u00ednh tr\u00ean c\u01a1 s\u1edf ph\u1ea7n l\u1ee3i \u00edch trong gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a b\u00ean mua ho\u1eb7c ph\u1ea7n l\u1ee3i \u00edch trong gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a b\u00ean b\u1ecb mua m\u00e0 b\u00ean mua \u0111\u00e3 \u0111\u1ea1t \u0111\u01b0\u1ee3c, mi\u1ec5n l\u00e0 c\u01a1 s\u1edf n\u00e0o c\u00f3 b\u1eb1ng ch\u1ee9ng r\u00f5 r\u00e0ng h\u01a1n. Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i ng\u00e0y trao \u0111\u1ed5i c\u1ee7a c\u00e1c c\u00e1c t\u00e0i s\u1ea3n ti\u1ec1n t\u1ec7 \u0111\u00e3 tr\u1ea3 cho ng\u01b0\u1eddi n\u1eafm gi\u1eef v\u1ed1n c\u1ee7a b\u00ean b\u1ecb mua c\u00f3 th\u1ec3 cung c\u1ea5p b\u1eb1ng ch\u1ee9ng v\u1ec1 t\u1ed5ng gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd m\u00e0 b\u00ean mua \u0111\u00e3 tr\u1ea3 \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c quy\u1ec1n ki\u1ec3m so\u00e1t b\u00ean b\u1ecb mua. Trong b\u1ea5t k\u1ef3 tr\u01b0\u1eddng h\u1ee3p n\u00e0o, tr\u00ean m\u1ecdi kh\u00eda c\u1ea1nh c\u1ee7a h\u1ee3p nh\u1ea5t kinh doanh, k\u1ec3 c\u1ea3 c\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn vi\u1ec7c \u0111\u00e0m ph\u00e1n, c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c xem x\u00e9t. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u00f4ng c\u1ee5 v\u1ed1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u1ec1 c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh.<\/li>\n
                    7. Gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh c\u00f2n bao g\u1ed3m gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i ng\u00e0y trao \u0111\u1ed5i c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00e3 ph\u00e1t sinh ho\u1eb7c \u0111\u00e3 th\u1eeba nh\u1eadn \u0111\u1ec3 \u0111\u1ed5i l\u1ea5y quy\u1ec1n ki\u1ec3m so\u00e1t b\u00ean b\u1ecb mua. C\u00e1c kho\u1ea3n l\u1ed7 ho\u1eb7c chi ph\u00ed kh\u00e1c s\u1ebd ph\u00e1t sinh trong t\u01b0\u01a1ng lai do h\u1ee3p nh\u1ea5t kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 kho\u1ea3n n\u1ee3 \u0111\u00e3 ph\u00e1t sinh ho\u1eb7c \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00ean mua th\u1eeba nh\u1eadn \u0111\u1ec3 \u0111\u1ed5i l\u1ea5y quy\u1ec1n ki\u1ec3m so\u00e1t \u0111\u1ed1i v\u1edbi b\u00ean b\u1ecb mua n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh.<\/li>\n
                    8. Gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh c\u00f2n bao g\u1ed3m c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c h\u1ee3p nh\u1ea5t kinh doanh, nh\u01b0 chi ph\u00ed tr\u1ea3 cho ki\u1ec3m to\u00e1n vi\u00ean, t\u01b0 v\u1ea5n ph\u00e1p l\u00fd, th\u1ea9m \u0111\u1ecbnh vi\u00ean v\u1ec1 gi\u00e1 v\u00e0 c\u00e1c nh\u00e0 t\u01b0 v\u1ea5n kh\u00e1c v\u1ec1 th\u1ef1c hi\u1ec7n h\u1ee3p nh\u1ea5t kinh doanh. C\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd chung v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn m\u1ed9t giao d\u1ecbch h\u1ee3p nh\u1ea5t kinh doanh c\u1ee5 th\u1ec3 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh, m\u00e0 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed trong k\u1ef3 ph\u00e1t sinh.<\/li>\n
                    9. Chi ph\u00ed tho\u1ea3 thu\u1eadn v\u00e0 ph\u00e1t h\u00e0nh c\u00e1c kho\u1ea3n n\u1ee3 t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn c\u1ea5u th\u00e0nh c\u1ee7a kho\u1ea3n n\u1ee3 \u0111\u00f3, ngay c\u1ea3 khi kho\u1ea3n n\u1ee3 \u0111\u00f3 ph\u00e1t h\u00e0nh \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p nh\u1ea5t kinh doanh, m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn h\u1ee3p nh\u1ea5t kinh doanh. V\u00ec v\u1eady, doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed \u0111\u00f3 v\u00e0o gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh.<\/li>\n
                    10. Chi ph\u00ed ph\u00e1t h\u00e0nh c\u00f4ng c\u1ee5 v\u1ed1n c\u0169ng l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn c\u1ea5u th\u00e0nh c\u1ee7a c\u00f4ng c\u1ee5 v\u1ed1n \u0111\u00f3, ngay c\u1ea3 khi c\u00f4ng c\u1ee5 v\u1ed1n \u0111\u00f3 ph\u00e1t h\u00e0nh \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p nh\u1ea5t kinh doanh, m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn h\u1ee3p nh\u1ea5t kinh doanh. V\u00ec v\u1eady, doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed \u0111\u00f3 v\u00e0o gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh.<\/li>\n<\/ol>\n

                      \u0110i\u1ec1u ch\u1ec9nh gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh tu\u1ef3 thu\u1ed9c v\u00e0o c\u00e1c s\u1ef1 ki\u1ec7n trong t\u01b0\u01a1ng lai<\/strong><\/p>\n

                        \n
                      1. Khi tho\u1ea3 thu\u1eadn h\u1ee3p nh\u1ea5t kinh doanh cho ph\u00e9p \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh tu\u1ef3 thu\u1ed9c v\u00e0o c\u00e1c s\u1ef1 ki\u1ec7n trong t\u01b0\u01a1ng lai, b\u00ean mua ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh v\u00e0o gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh t\u1ea1i ng\u00e0y mua n\u1ebfu kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh \u0111\u00f3 c\u00f3 kh\u1ea3 n\u0103ng ch\u1eafc ch\u1eafn x\u1ea3y ra v\u00e0 gi\u00e1 tr\u1ecb \u0111i\u1ec1u ch\u1ec9nh c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady.<\/li>\n
                      2. Tho\u1ea3 thu\u1eadn h\u1ee3p nh\u1ea5t kinh doanh c\u00f3 th\u1ec3 cho ph\u00e9p \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh khi x\u1ea3y ra m\u1ed9t ho\u1eb7c nhi\u1ec1u s\u1ef1 ki\u1ec7n trong t\u01b0\u01a1ng lai. V\u00ed d\u1ee5, kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh n\u00e0y c\u00f3 th\u1ec3 ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c duy tr\u00ec hay \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ed9t m\u1ee9c \u0111\u1ed9 l\u1ee3i nhu\u1eadn nh\u1ea5t \u0111\u1ecbnh trong t\u01b0\u01a1ng lai hay ph\u1ee5 thu\u1ed9c v\u00e0o gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a c\u00e1c c\u00f4ng c\u1ee5 \u0111\u00e3 ph\u00e1t h\u00e0nh v\u00e0 \u0111ang \u0111\u01b0\u1ee3c duy tr\u00ec. Th\u00f4ng th\u01b0\u1eddng, c\u00f3 th\u1ec3 \u01b0\u1edbc t\u00ednh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn ban \u0111\u1ea7u giao d\u1ecbch h\u1ee3p nh\u1ea5t kinh doanh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady, m\u1eb7c d\u00f9 c\u00f2n t\u1ed3n t\u1ea1i m\u1ed9t v\u00e0i s\u1ef1 ki\u1ec7n kh\u00f4ng ch\u1eafc ch\u1eafn. N\u1ebfu c\u00e1c s\u1ef1 ki\u1ec7n trong t\u01b0\u01a1ng lai kh\u00f4ng x\u1ea3y ra ho\u1eb7c c\u1ea7n ph\u1ea3i xem x\u00e9t l\u1ea1i gi\u00e1 tr\u1ecb \u01b0\u1edbc t\u00ednh, th\u00ec gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo.<\/li>\n
                      3. Khi tho\u1ea3 thu\u1eadn h\u1ee3p nh\u1ea5t kinh doanh cho ph\u00e9p \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh, kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn ban \u0111\u1ea7u n\u1ebfu kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh \u0111\u00f3 kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng ch\u1eafc ch\u1eafn x\u1ea3y ra ho\u1eb7c kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady. N\u1ebfu sau \u0111\u00f3, kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh n\u00e0y tr\u1edf n\u00ean c\u00f3 kh\u1ea3 n\u0103ng ch\u1eafc ch\u1eafn x\u1ea3y ra v\u00e0 gi\u00e1 tr\u1ecb \u0111i\u1ec1u ch\u1ec9nh c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady th\u00ec kho\u1ea3n xem x\u00e9t b\u1ed5 sung s\u1ebd \u0111\u01b0\u1ee3c coi l\u00e0 kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh v\u00e0o gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh.<\/li>\n
                      4. Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, b\u00ean mua \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u tr\u1ea3 th\u00eam cho b\u00ean b\u1ecb mua m\u1ed9t kho\u1ea3n b\u1ed3i th\u01b0\u1eddng do vi\u1ec7c gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n \u0111em trao \u0111\u1ed5i, c\u00e1c kho\u1ea3n n\u1ee3 \u0111\u00e3 ph\u00e1t sinh ho\u1eb7c \u0111\u00e3 th\u1eeba nh\u1eadn v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 v\u1ed1n do b\u00ean mua ph\u00e1t h\u00e0nh \u0111\u1ec3 \u0111\u1ed5i l\u1ea5y quy\u1ec1n ki\u1ec3m so\u00e1t b\u00ean b\u1ecb mua. V\u00ed d\u1ee5: tr\u01b0\u1eddng h\u1ee3p n\u00e0y x\u1ea3y ra khi b\u00ean mua \u0111\u1ea3m b\u1ea3o v\u1ec1 gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a c\u00f4ng c\u1ee5 v\u1ed1n ho\u1eb7c c\u00f4ng c\u1ee5 n\u1ee3 \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0 m\u1ed9t ph\u1ea7n c\u1ee7a gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh v\u00e0 \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u ph\u00e1t h\u00e0nh b\u1ed5 sung c\u00f4ng c\u1ee5 v\u1ed1n ho\u1eb7c c\u00f4ng c\u1ee5 n\u1ee3 \u0111\u1ec3 kh\u00f4i ph\u1ee5c gi\u00e1 tr\u1ecb \u0111\u00e3 x\u00e1c \u0111\u1ecbnh ban \u0111\u1ea7u. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, kh\u00f4ng \u0111\u01b0\u1ee3c ghi t\u0103ng gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh. N\u1ebfu l\u00e0 c\u00e1c c\u00f4ng c\u1ee5 v\u1ed1n th\u00ec gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a kho\u1ea3n tr\u1ea3 th\u00eam s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb t\u01b0\u01a1ng \u1ee9ng v\u00e0o gi\u00e1 tr\u1ecb \u0111\u00e3 ghi nh\u1eadn ban \u0111\u1ea7u cho c\u00f4ng c\u1ee5 \u0111\u00f3 khi ph\u00e1t h\u00e0nh. N\u1ebfu l\u00e0 c\u00f4ng c\u1ee5 n\u1ee3 th\u00ec gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a kho\u1ea3n tr\u1ea3 th\u00eam s\u1ebd \u0111\u01b0\u1ee3c ghi gi\u1ea3m kho\u1ea3n ph\u1ee5 tr\u1ed9i ho\u1eb7c ghi t\u0103ng kho\u1ea3n chi\u1ebft kh\u1ea5u khi ph\u00e1t h\u00e0nh ban \u0111\u1ea7u.<\/li>\n<\/ol>\n
                        Ph\u00e2n b\u1ed5 gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh cho t\u00e0i s\u1ea3n \u0111\u00e3 mua, n\u1ee3 ph\u1ea3i tr\u1ea3 ho\u1eb7c n\u1ee3 ti\u1ec1m t\u00e0ng<\/h6>\n
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                        1. T\u1ea1i ng\u00e0y mua, b\u00ean mua ph\u00e2n b\u1ed5 gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh b\u1eb1ng vi\u1ec7c ghi nh\u1eadn theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i ng\u00e0y mua c\u00e1c t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng c\u1ee7a b\u00ean b\u1ecb mua n\u1ebfu tho\u1ea3 m\u00e3n ti\u00eau chu\u1ea9n trong \u0111o\u1ea1n 37, tr\u1eeb c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n (ho\u1eb7c nh\u00f3m c\u00e1c t\u00e0i s\u1ea3n thanh l\u00fd) \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1eafm gi\u1eef \u0111\u1ec3 b\u00e1n s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd tr\u1eeb \u0111i chi ph\u00ed b\u00e1n ch\u00fang. Ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh v\u00e0 ph\u1ea7n s\u1edf h\u1eefu c\u1ee7a b\u00ean mua trong gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd thu\u1ea7n c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng \u0111\u00e3 ghi nh\u1eadn \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n theo quy \u0111\u1ecbnh t\u1eeb \u0111o\u1ea1n 50 \u0111\u1ebfn \u0111o\u1ea1n 54.<\/li>\n
                        2. B\u00ean mua s\u1ebd ghi nh\u1eadn ri\u00eang r\u1ebd c\u00e1c t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng c\u1ee7a b\u00ean b\u1ecb mua v\u00e0o ng\u00e0y mua ch\u1ec9 khi ch\u00fang tho\u1ea3 m\u00e3n c\u00e1c ti\u00eau chu\u1ea9n sau t\u1ea1i ng\u00e0y mua:<\/li>\n
                        3. a) N\u1ebfu l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, th\u00ec ph\u1ea3i ch\u1eafc ch\u1eafn \u0111em l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai cho b\u00ean mua v\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a n\u00f3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch tin c\u1eady.<\/li>\n
                        4. b) N\u1ebfu l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c (kh\u00f4ng ph\u1ea3i l\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng), th\u00ec ph\u1ea3i ch\u1eafc ch\u1eafn r\u1eb1ng doanh nghi\u1ec7p ph\u1ea3i chi tr\u1ea3 t\u1eeb c\u00e1c ngu\u1ed3n l\u1ef1c c\u1ee7a m\u00ecnh \u0111\u1ec3 thanh to\u00e1n ngh\u0129a v\u1ee5 hi\u1ec7n t\u1ea1i v\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a n\u00f3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch tin c\u1eady.<\/li>\n
                        5. c) N\u1ebfu l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng th\u00ec gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a n\u00f3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch tin c\u1eady.<\/li>\n
                        6. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a b\u00ean mua s\u1ebd bao g\u1ed3m c\u1ea3 l\u00e3i ho\u1eb7c l\u1ed7 sau ng\u00e0y mua c\u1ee7a b\u00ean b\u1ecb mua b\u1eb1ng c\u00e1ch g\u1ed9p c\u1ea3 thu nh\u1eadp v\u00e0 chi ph\u00ed c\u1ee7a b\u00ean b\u1ecb mua d\u1ef1a tr\u00ean gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh. V\u00ed d\u1ee5, chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh sau ng\u00e0y mua \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a b\u00ean mua li\u00ean quan t\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ea3i kh\u1ea5u hao c\u1ee7a b\u00ean b\u1ecb mua d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ea3i kh\u1ea5u hao \u0111\u00f3 t\u1ea1i ng\u00e0y mua m\u00e0 b\u00ean mua \u0111\u00e3 ghi nh\u1eadn.<\/li>\n
                        7. Vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p mua \u0111\u01b0\u1ee3c b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y mua, l\u00e0 ng\u00e0y m\u00e0 b\u00ean mua \u0111\u1ea1t \u0111\u01b0\u1ee3c quy\u1ec1n ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi b\u00ean b\u1ecb mua. V\u00ec ki\u1ec3m so\u00e1t l\u00e0 quy\u1ec1n chi ph\u1ed1i ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u1ed9t doanh nghi\u1ec7p nh\u1eb1m thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p \u0111\u00f3, do v\u1eady, kh\u00f4ng nh\u1ea5t thi\u1ebft giao d\u1ecbch h\u1ee3p nh\u1ea5t ph\u1ea3i ho\u00e0n t\u1ea5t ho\u1eb7c k\u1ebft th\u00fac theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc khi b\u00ean mua \u0111\u1ea1t \u0111\u01b0\u1ee3c quy\u1ec1n ki\u1ec3m so\u00e1t. Nh\u1eefng s\u1ef1 ki\u1ec7n quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn vi\u1ec7c h\u1ee3p nh\u1ea5t kinh doanh ph\u1ea3i \u0111\u01b0\u1ee3c xem x\u00e9t khi \u0111\u00e1nh gi\u00e1 vi\u1ec7c b\u00ean mua \u0111\u00e3 \u0111\u1ea1t \u0111\u01b0\u1ee3c quy\u1ec1n ki\u1ec3m so\u00e1t hay ch\u01b0a.<\/li>\n
                        8. V\u00ec b\u00ean mua ghi nh\u1eadn c\u00e1c t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng c\u1ee7a b\u00ean b\u1ecb mua v\u00e0o ng\u00e0y mua khi tho\u1ea3 m\u00e3n c\u00e1c ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 37, ph\u1ea7n l\u1ee3i \u00edch c\u1ee7a c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1 c\u1ee7a b\u00ean b\u1ecb mua \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo ph\u1ea7n s\u1edf h\u1eefu c\u1ee7a c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1 trong gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd thu\u1ea7n c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c n\u00e0y. \u0110o\u1ea1n A16 v\u00e0 A17 c\u1ee7a Ph\u1ee5 l\u1ee5c A h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng c\u1ee7a b\u00ean b\u1ecb mua cho m\u1ee5c \u0111\u00edch ph\u00e2n b\u1ed5 gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh.<\/li>\n<\/ol>\n

                          T\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u1ee7a b\u00ean b\u1ecb mua<\/strong><\/p>\n

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                          1. Theo \u0111o\u1ea1n 36, b\u00ean mua s\u1ebd ghi nh\u1eadn ri\u00eang r\u1ebd ph\u1ea7n gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 n\u1ebfu c\u00e1c t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng c\u1ee7a b\u00ean b\u1ecb mua t\u1ed3n t\u1ea1i v\u00e0o ng\u00e0y mua v\u00e0 tho\u1ea3 m\u00e3n c\u00e1c ti\u00eau chu\u1ea9n trong \u0111o\u1ea1n 37. V\u00ec th\u1ebf:<\/li>\n
                          2. a) B\u00ean mua ph\u1ea3i ghi nh\u1eadn kho\u1ea3n n\u1ee3 \u0111\u1ec3 thay th\u1ebf ho\u1eb7c c\u1eaft gi\u1ea3m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a b\u00ean b\u1ecb mua nh\u01b0 m\u1ed9t ph\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 c\u1ee7a gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh khi t\u1ea1i ng\u00e0y mua b\u00ean b\u1ecb mua \u0111\u00e3 t\u1ed3n t\u1ea1i m\u1ed9t kho\u1ea3n n\u1ee3 \u0111\u1ec3 t\u00e1i c\u01a1 c\u1ea5u v\u00e0 \u0111\u00e3 ghi nh\u1eadn theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 18 \u201cC\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng, t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng\u201d; v\u00e0<\/li>\n
                          3. b) Khi ph\u00e2n b\u1ed5 gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh, b\u00ean mua kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u1ec1 kho\u1ea3n l\u1ed7 trong t\u01b0\u01a1ng lai ho\u1eb7c v\u1ec1 c\u00e1c chi ph\u00ed kh\u00e1c d\u1ef1 ki\u1ebfn s\u1ebd ph\u00e1t sinh t\u1eeb vi\u1ec7c h\u1ee3p nh\u1ea5t kinh doanh.<\/li>\n
                          4. Kho\u1ea3n thanh to\u00e1n m\u00e0 doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 theo cam k\u1ebft trong h\u1ee3p \u0111\u1ed3ng, v\u00ed d\u1ee5 tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ho\u1eb7c ng\u01b0\u1eddi cung c\u1ea5p trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00f3 b\u1ecb mua l\u1ea1i do h\u1ee3p nh\u1ea5t kinh doanh, l\u00e0 m\u1ed9t ngh\u0129a v\u1ee5 hi\u1ec7n t\u1ea1i c\u1ee7a doanh nghi\u1ec7p v\u00e0 \u0111\u01b0\u1ee3c coi l\u00e0 kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng cho t\u1edbi khi vi\u1ec7c h\u1ee3p nh\u1ea5t kinh doanh ch\u1eafc ch\u1eafn x\u1ea3y ra. Ngh\u0129a v\u1ee5 theo cam k\u1ebft trong h\u1ee3p \u0111\u1ed3ng \u0111\u00f3 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p ghi nh\u1eadn l\u00e0 kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 18 \u201cC\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng, t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng\u201d khi vi\u1ec7c h\u1ee3p nh\u1ea5t kinh doanh tr\u1edf n\u00ean ch\u1eafc ch\u1eafn v\u00e0 kho\u1ea3n n\u1ee3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady. V\u00ec th\u1ebf, khi vi\u1ec7c h\u1ee3p nh\u1ea5t kinh doanh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n, kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00f3 c\u1ee7a b\u00ean b\u1ecb mua s\u1ebd \u0111\u01b0\u1ee3c b\u00ean mua ghi nh\u1eadn b\u1eb1ng c\u00e1ch ph\u00e2n b\u1ed5 m\u1ed9t ph\u1ea7n gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh cho n\u00f3.<\/li>\n
                          5. Tr\u01b0\u1eddng h\u1ee3p, ngay tr\u01b0\u1edbc khi h\u1ee3p nh\u1ea5t kinh doanh, vi\u1ec7c th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch t\u00e1i c\u01a1 c\u1ea5u c\u1ee7a b\u00ean b\u1ecb mua ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c h\u1ee3p nh\u1ea5t kinh doanh c\u00f3 x\u1ea3y ra hay kh\u00f4ng, th\u00ec kho\u1ea3n n\u1ee3 cho vi\u1ec7c t\u00e1i c\u01a1 c\u1ea5u \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 ngh\u0129a v\u1ee5 hi\u1ec7n t\u1ea1i c\u1ee7a b\u00ean b\u1ecb mua v\u00e0 c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng c\u1ee7a b\u00ean b\u1ecb mua tr\u01b0\u1edbc khi h\u1ee3p nh\u1ea5t v\u00ec n\u00f3 kh\u00f4ng ph\u1ea3i l\u00e0 ngh\u0129a v\u1ee5 c\u00f3 th\u1ec3 x\u1ea3y ra ph\u00e1t sinh t\u1eeb m\u1ed9t s\u1ef1 ki\u1ec7n trong qu\u00e1 kh\u1ee9 m\u00e0 s\u1ef1 t\u1ed3n t\u1ea1i c\u1ee7a s\u1ef1 ki\u1ec7n n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn b\u1edfi vi\u1ec7c c\u00f3 x\u1ea3y ra ho\u1eb7c kh\u00f4ng x\u1ea3y ra c\u1ee7a m\u1ed9t ho\u1eb7c nhi\u1ec1u s\u1ef1 ki\u1ec7n kh\u00f4ng ch\u1eafc ch\u1eafn trong t\u01b0\u01a1ng lai m\u00e0 b\u00ean mua kh\u00f4ng ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c to\u00e0n b\u1ed9. V\u00ec th\u1ebf, b\u00ean mua kh\u00f4ng ghi nh\u1eadn m\u1ed9t kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng cho k\u1ebf ho\u1ea1ch t\u00e1i c\u01a1 c\u1ea5u \u0111\u00f3 khi ph\u00e2n b\u1ed5 gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh.<\/li>\n
                          6. C\u00e1c t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u01b0\u1ee3c ghi nh\u1eadn theo \u0111o\u1ea1n 36 g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a b\u00ean b\u1ecb mua m\u00e0 b\u00ean mua \u0111\u00e3 mua ho\u1eb7c th\u1eeba nh\u1eadn, bao g\u1ed3m c\u1ea3 t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh v\u00e0 n\u1ee3 t\u00e0i ch\u00ednh. Ch\u00fang c\u00f3 th\u1ec3 bao g\u1ed3m c\u1ea3 c\u00e1c t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u01b0\u1edbc \u0111\u00e2y ch\u01b0a \u0111\u01b0\u1ee3c ghi nh\u1eadn trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a b\u00ean b\u1ecb mua do kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n ghi nh\u1eadn tr\u01b0\u1edbc khi vi\u1ec7c mua di\u1ec5n ra. V\u00ed d\u1ee5, kho\u1ea3n l\u1ee3i \u00edch kinh t\u1ebf c\u00f3 \u0111\u01b0\u1ee3c li\u00ean quan \u0111\u1ebfn thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u00e1t sinh t\u1eeb nh\u1eefng kho\u1ea3n l\u1ed7 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u00e0 b\u00ean b\u1ecb mua ch\u01b0a ghi nh\u1eadn tr\u01b0\u1edbc khi h\u1ee3p nh\u1ea5t kinh doanh, nay \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn l\u00e0 m\u1ed9t t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c theo \u0111o\u1ea1n 36 n\u1ebfu nh\u01b0 ch\u1eafc ch\u1eafn r\u1eb1ng b\u00ean mua s\u1ebd c\u00f3 l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf trong t\u01b0\u01a1ng lai \u0111\u1ec3 b\u00f9 tr\u1eeb l\u1ea1i, khi \u0111\u00f3 kho\u1ea3n l\u1ee3i \u00edch kinh t\u1ebf c\u00f3 \u0111\u01b0\u1ee3c li\u00ean quan \u0111\u1ebfn thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ch\u01b0a \u0111\u01b0\u1ee3c ghi nh\u1eadn s\u1ebd \u0111\u01b0\u1ee3c b\u00ean mua ghi nh\u1eadn.<\/li>\n<\/ol>\n

                            T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh c\u1ee7a b\u00ean b\u1ecb mua<\/span><\/h1>\n
                              \n
                            1. Theo \u0111o\u1ea1n 37, b\u00ean mua ghi nh\u1eadn t\u00e1ch bi\u1ec7t TSC\u0110 v\u00f4 h\u00ecnh c\u1ee7a b\u00ean b\u1ecb mua t\u1ea1i ng\u00e0y mua ch\u1ec9 khi n\u00e0o nh\u1eefng t\u00e0i s\u1ea3n \u0111\u00f3 th\u1ecfa m\u00e3n ti\u00eau chu\u1ea9n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh quy \u0111\u1ecbnh trong Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 04 “T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh”, v\u00e0 khi gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady. Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 04 “T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh” quy \u0111\u1ecbnh vi\u1ec7c x\u00e1c \u0111\u1ecbnh li\u1ec7u gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c mua khi h\u1ee3p nh\u1ea5t kinh doanh c\u00f3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u00e1ng tin c\u1eady hay kh\u00f4ng.<\/li>\n<\/ol>\n

                              C\u00e1c kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng c\u1ee7a b\u00ean b\u1ecb mua<\/span><\/h2>\n
                                \n
                              1. Theo \u0111o\u1ea1n 37, b\u00ean mua ghi nh\u1eadn kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng c\u1ee7a b\u00ean b\u1ecb mua m\u1ed9t c\u00e1ch ri\u00eang bi\u1ec7t nh\u01b0 m\u1ed9t ph\u1ea7n c\u1ee7a chi ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh ch\u1ec9 khi gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u00e1ng tin c\u1eady. N\u1ebfu gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u00e1ng tin c\u1eady th\u00ec:<\/li>\n
                              2. a) S\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 55; v\u00e0<\/li>\n
                              3. b) B\u00ean mua s\u1ebd tr\u00ecnh b\u00e0y th\u00f4ng tin v\u1ec1 kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 18 \u201cC\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng, t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng\u201d.<\/li>\n<\/ol>\n

                                \u0110o\u1ea1n A16(k) c\u1ee7a Ph\u1ee5 l\u1ee5c A h\u01b0\u1edbng d\u1eabn vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng.<\/p>\n

                                  \n
                                1. Sau ghi nh\u1eadn ban \u0111\u1ea7u, b\u00ean mua s\u1ebd x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng \u0111\u01b0\u1ee3c ghi nh\u1eadn m\u1ed9t c\u00e1ch ri\u00eang bi\u1ec7t theo quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 36. Gi\u00e1 tr\u1ecb kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 18 \u201cC\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng, t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng\u201d<\/li>\n
                                2. Quy \u0111\u1ecbnh trong \u0111o\u1ea1n 47 kh\u00f4ng \u00e1p d\u1ee5ng cho h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u1ec1 c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh. Tuy nhi\u00ean, c\u00e1c cam k\u1ebft vay \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb kh\u1ecfi ph\u1ea1m vi c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u1ec1 c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00f4ng ph\u1ea3i l\u00e0 c\u00e1c cam k\u1ebft cung c\u1ea5p c\u00e1c kho\u1ea3n vay v\u1edbi m\u1ee9c l\u00e3i su\u1ea5t th\u1ea5p h\u01a1n l\u00e3i su\u1ea5t th\u1ecb tr\u01b0\u1eddng s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o n\u1ee3 ti\u1ec1m t\u00e0ng c\u1ee7a b\u00ean b\u1ecb mua, n\u1ebfu t\u1ea1i ng\u00e0y mua, kh\u00f4ng ch\u1eafc ch\u1eafn r\u1eb1ng vi\u1ec7c gi\u1ea3m c\u00e1c l\u1ee3i \u00edch kinh t\u1ebf l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 thanh to\u00e1n ngh\u0129a v\u1ee5 ho\u1eb7c n\u1ebfu gi\u00e1 tr\u1ecb c\u1ee7a ngh\u0129a v\u1ee5 kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady. Theo \u0111o\u1ea1n 37, nh\u1eefng cam k\u1ebft vay nh\u01b0 v\u1eady \u0111\u01b0\u1ee3c ghi nh\u1eadn ri\u00eang bi\u1ec7t nh\u01b0 m\u1ed9t ph\u1ea7n c\u1ee7a gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh khi gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady.<\/li>\n
                                3. C\u00e1c kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng \u0111\u01b0\u1ee3c ghi nh\u1eadn ri\u00eang bi\u1ec7t nh\u01b0 m\u1ed9t ph\u1ea7n c\u1ee7a gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh l\u00e0 ngo\u00e0i ph\u1ea1m vi c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 18 \u201cC\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng, t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng\u201d. Tuy nhi\u00ean, b\u00ean mua s\u1ebd ph\u1ea3i tr\u00ecnh b\u00e0y c\u00e1c th\u00f4ng tin v\u1ec1 c\u00e1c kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 18 \u201cC\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng, t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng\u201d cho m\u1ed7i lo\u1ea1i d\u1ef1 ph\u00f2ng.<\/li>\n<\/ol>\n

                                  L\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i<\/span><\/h2>\n
                                    \n
                                  1. T\u1ea1i ng\u00e0y mua, b\u00ean mua s\u1ebd:<\/li>\n
                                  2. a) Ghi nh\u1eadn l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i ph\u00e1t sinh khi h\u1ee3p nh\u1ea5t kinh doanh l\u00e0 t\u00e0i s\u1ea3n; v\u00e0<\/li>\n
                                  3. b) X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb ban \u0111\u1ea7u c\u1ee7a l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i theo gi\u00e1 g\u1ed1c, l\u00e0 ph\u1ea7n ch\u00eanh l\u1ec7ch c\u1ee7a gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t so v\u1edbi ph\u1ea7n s\u1edf h\u1eefu c\u1ee7a b\u00ean mua trong gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd thu\u1ea7n c\u1ee7a t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c v\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng \u0111\u00e3 ghi nh\u1eadn theo quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 36.<\/li>\n
                                  4. L\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i ph\u00e1t sinh khi h\u1ee3p nh\u1ea5t kinh doanh th\u1ec3 hi\u1ec7n kho\u1ea3n thanh to\u00e1n c\u1ee7a b\u00ean mua cho nh\u1eefng l\u1ee3i \u00edch kinh t\u1ebf \u01b0\u1edbc t\u00ednh thu \u0111\u01b0\u1ee3c trong t\u01b0\u01a1ng lai t\u1eeb nh\u1eefng t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n ghi nh\u1eadn v\u00e0 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch ri\u00eang bi\u1ec7t.<\/li>\n
                                  5. N\u1ebfu c\u00e1c t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c v\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng c\u1ee7a b\u00ean b\u1ecb mua kh\u00f4ng th\u1ecfa m\u00e3n ti\u00eau chu\u1ea9n trong \u0111o\u1ea1n 37 v\u1ec1 ghi nh\u1eadn ri\u00eang bi\u1ec7t t\u1ea1i ng\u00e0y mua th\u00ec s\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kho\u1ea3n l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c ghi nh\u1eadn (\u0111\u01b0\u1ee3c k\u1ebf to\u00e1n theo \u0111o\u1ea1n 55), b\u1edfi v\u00ec l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i trong gi\u00e1 ph\u00ed c\u1ee7a h\u1ee3p nh\u1ea5t kinh doanh sau khi ghi nh\u1eadn t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c v\u00e0 kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng c\u1ee7a b\u00ean b\u1ecb mua.<\/li>\n<\/ol>\n

                                    53.L\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c ghi ngay v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh (n\u1ebfu gi\u00e1 tr\u1ecb nh\u1ecf) ho\u1eb7c ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n 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 (n\u1ebfu gi\u00e1 tr\u1ecb l\u1edbn). Th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh \u0111\u00fang \u0111\u1eafn v\u1ec1 th\u1eddi gian thu h\u1ed3i l\u1ee3i \u00edch kinh t\u1ebf c\u00f3 th\u1ec3 mang l\u1ea1i cho doanh nghi\u1ec7p. Th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 10 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c ghi nh\u1eadn.<\/p>\n

                                    Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u01b0\u1ee3c c\u00e1ch th\u1ee9c thu h\u1ed3i l\u1ee3i \u00edch kinh t\u1ebf ph\u00e1t sinh t\u1eeb l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i. Ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ed5 bi\u1ebfn tr\u1eeb khi c\u00f3 b\u1eb1ng ch\u1ee9ng thuy\u1ebft ph\u1ee5c cho vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 kh\u00e1c ph\u00f9 h\u1ee3p h\u01a1n. Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 ph\u1ea3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n cho c\u00e1c th\u1eddi k\u1ef3 tr\u1eeb khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 c\u00e1ch th\u1ee9c thu h\u1ed3i l\u1ee3i \u00edch kinh t\u1ebf c\u1ee7a l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i \u0111\u00f3.<\/p>\n

                                      \n
                                    1. Th\u1eddi gian ph\u00e2n b\u1ed5 v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i ph\u1ea3i \u0111\u01b0\u1ee3c xem x\u00e9t l\u1ea1i cu\u1ed1i m\u1ed7i n\u0103m t\u00e0i ch\u00ednh. N\u1ebfu th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i kh\u00e1c bi\u1ec7t l\u1edbn so v\u1edbi \u01b0\u1edbc t\u00ednh ban \u0111\u1ea7u th\u00ec ph\u1ea3i thay \u0111\u1ed5i th\u1eddi gian ph\u00e2n b\u1ed5. N\u1ebfu c\u00f3 s\u1ef1 thay \u0111\u1ed5i l\u1edbn v\u1ec1 c\u00e1ch th\u1ee9c thu h\u1ed3i l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai do l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i \u0111em l\u1ea1i th\u00ec ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 c\u0169ng ph\u1ea3i thay \u0111\u1ed5i. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh chi ph\u00ed ph\u00e2n b\u1ed5 c\u1ee7a l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i cho n\u0103m hi\u1ec7n h\u00e0nh v\u00e0 c\u00e1c n\u0103m ti\u1ebfp theo v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c thuy\u1ebft minh trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ol>\n

                                      Kho\u1ea3n v\u01b0\u1ee3t tr\u1ed9i gi\u1eefa ph\u1ea7n s\u1edf h\u1eefu c\u1ee7a b\u00ean mua trong gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd thu\u1ea7n c\u1ee7a t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c v\u00e0 kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng c\u1ee7a b\u00ean b\u1ecb mua so v\u1edbi gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh<\/p>\n

                                        \n
                                      1. N\u1ebfu ph\u1ea7n s\u1edf h\u1eefu c\u1ee7a b\u00ean mua trong gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd thu\u1ea7n c\u1ee7a t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng \u0111\u01b0\u1ee3c ghi nh\u1eadn theo quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 36 v\u01b0\u1ee3t qu\u00e1 gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh th\u00ec b\u00ean mua ph\u1ea3i:<\/li>\n
                                      2. a) Xem x\u00e9t l\u1ea1i vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c, n\u1ee3 ti\u1ec1m t\u00e0ng v\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh; v\u00e0<\/li>\n
                                      3. b) Ghi nh\u1eadn ngay v\u00e0o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch v\u1eabn c\u00f2n sau khi \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/li>\n
                                      4. M\u1ed9t kho\u1ea3n thu nh\u1eadp \u0111\u00e3 ghi nh\u1eadn theo \u0111o\u1ea1n 55 c\u00f3 th\u1ec3 bao g\u1ed3m m\u1ed9t ho\u1eb7c t\u1ea5t c\u1ea3 c\u00e1c y\u1ebfu t\u1ed1 sau \u0111\u00e2y:<\/li>\n
                                      5. a) Nh\u1eefng sai s\u00f3t khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh ho\u1eb7c c\u1ee7a t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng c\u1ee7a b\u00ean b\u1ecb mua. Gi\u00e1 ph\u00ed d\u1ef1 ki\u1ebfn c\u00f3 th\u1ec3 ph\u00e1t sinh c\u1ee7a b\u00ean b\u1ecb mua \u0111\u00e3 kh\u00f4ng ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng c\u1ee7a b\u00ean b\u1ecb mua l\u00e0 nguy\u00ean nh\u00e2n ti\u1ec1m t\u00e0ng c\u1ee7a nh\u1eefng sai s\u00f3t n\u00e0y.<\/li>\n
                                      6. b) Quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u1ec1 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thu\u1ea7n c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u00e3 mua \u1edf m\u1ee9c kh\u00f4ng ph\u1ea3i gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd nh\u01b0ng \u0111\u01b0\u1ee3c coi nh\u01b0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd nh\u1eb1m m\u1ee5c \u0111\u00edch ph\u00e2n b\u1ed5 gi\u00e1 ph\u00ed c\u1ee7a vi\u1ec7c h\u1ee3p nh\u1ea5t kinh doanh, nh\u01b0 h\u01b0\u1edbng d\u1eabn trong Ph\u1ee5 l\u1ee5c A v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u1ee7a b\u00ean b\u1ecb mua; h\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh cho t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i v\u00e0 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 kh\u00f4ng \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u.<\/li>\n
                                      7. c) Kho\u1ea3n gi\u1ea3m gi\u00e1 mua.<\/li>\n<\/ol>\n

                                        H\u1ee3p nh\u1ea5t kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n th\u00e0nh trong t\u1eebng giai \u0111o\u1ea1n<\/span><\/h2>\n
                                          \n
                                        1. H\u1ee3p nh\u1ea5t kinh doanh th\u01b0\u1eddng li\u00ean quan t\u1edbi nhi\u1ec1u giao d\u1ecbch trao \u0111\u1ed5i, nh\u01b0 giao d\u1ecbch mua c\u1ed5 phi\u1ebfu li\u00ean ti\u1ebfp. Khi \u0111\u00f3, m\u1ed7i giao d\u1ecbch trao \u0111\u1ed5i s\u1ebd \u0111\u01b0\u1ee3c b\u00ean mua x\u1eed l\u00fd m\u1ed9t c\u00e1ch ri\u00eang bi\u1ec7t b\u1eb1ng c\u00e1ch s\u1eed d\u1ee5ng gi\u00e1 ph\u00ed c\u1ee7a giao d\u1ecbch v\u00e0 th\u00f4ng tin v\u1ec1 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i ng\u00e0y di\u1ec5n ra t\u1eebng giao d\u1ecbch trao \u0111\u1ed5i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i li\u00ean quan \u0111\u1ebfn t\u1eebng giao d\u1ecbch \u0111\u00f3. Do \u0111\u00f3, vi\u1ec7c so s\u00e1nh gi\u00e1 ph\u00ed c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01a1n l\u1ebb v\u1edbi l\u1ee3i \u00edch c\u1ee7a b\u00ean mua trong gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng c\u1ee7a b\u00ean b\u1ecb mua \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf t\u1eebng b\u01b0\u1edbc.<\/li>\n
                                        2. N\u1ebfu h\u1ee3p nh\u1ea5t kinh doanh li\u00ean quan t\u1edbi nhi\u1ec1u giao d\u1ecbch trao \u0111\u1ed5i th\u00ec gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c v\u00e0 kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng c\u1ee7a b\u00ean b\u1ecb mua c\u00f3 th\u1ec3 c\u00f3 ch\u00eanh l\u1ec7ch t\u1ea1i m\u1ed7i ng\u00e0y di\u1ec5n ra giao d\u1ecbch trao \u0111\u1ed5i, v\u00ec:<\/li>\n
                                        3. a) T\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c v\u00e0 kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng c\u1ee7a b\u00ean b\u1ecb mua \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u1ea1i m\u1ed9t c\u00e1ch \u01b0\u1edbc l\u01b0\u1ee3ng theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a ch\u00fang t\u1ea1i m\u1ed7i ng\u00e0y di\u1ec5n ra t\u1eebng giao d\u1ecbch trao \u0111\u1ed5i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i g\u1eafn v\u1edbi t\u1eebng giao d\u1ecbch; v\u00e0<\/li>\n
                                        4. b) T\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c v\u00e0 kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng c\u1ee7a b\u00ean b\u1ecb mua sau \u0111\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c b\u00ean mua ghi nh\u1eadn theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i ng\u00e0y mua.<\/li>\n
                                        5. Tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c coi l\u00e0 h\u1ee3p nh\u1ea5t kinh doanh, m\u1ed9t giao d\u1ecbch c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c coi l\u00e0 kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft v\u00e0 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 07 “K\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft” theo ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 g\u1ed1c.<\/li>\n<\/ol>\n

                                          K\u1ebf to\u00e1n ban \u0111\u1ea7u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1m th\u1eddi<\/span><\/h2>\n
                                            \n
                                          1. K\u1ebf to\u00e1n ban \u0111\u1ea7u c\u1ee7a vi\u1ec7c h\u1ee3p nh\u1ea5t kinh doanh bao g\u1ed3m: X\u00e1c \u0111\u1ecbnh v\u00e0 \u0111\u00e1nh gi\u00e1 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng c\u1ee7a b\u00ean b\u1ecb mua v\u00e0 gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh.<\/li>\n
                                          2. N\u1ebfu k\u1ebf to\u00e1n ban \u0111\u1ea7u cho giao d\u1ecbch h\u1ee3p nh\u1ea5t kinh doanh ch\u1ec9 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch t\u1ea1m th\u1eddi v\u00e0o cu\u1ed1i k\u1ef3 m\u00e0 vi\u1ec7c h\u1ee3p nh\u1ea5t kinh doanh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n do gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ho\u1eb7c n\u1ee3 ti\u1ec1m t\u00e0ng c\u1ee7a b\u00ean b\u1ecb mua ho\u1eb7c gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh ch\u1ec9 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch t\u1ea1m th\u1eddi, th\u00ec b\u00ean mua ph\u1ea3i k\u1ebf to\u00e1n giao d\u1ecbch h\u1ee3p nh\u1ea5t kinh doanh b\u1eb1ng c\u00e1ch s\u1eed d\u1ee5ng c\u00e1c gi\u00e1 tr\u1ecb t\u1ea1m th\u1eddi \u0111\u00f3. B\u00ean mua ph\u1ea3i ghi nh\u1eadn c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi nh\u1eefng gi\u00e1 tr\u1ecb t\u1ea1m th\u1eddi nh\u01b0 l\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a vi\u1ec7c ho\u00e0n t\u1ea5t vi\u1ec7c k\u1ebf to\u00e1n ban \u0111\u1ea7u:<\/li>\n
                                          3. a) Trong v\u00f2ng 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y mua; v\u00e0<\/li>\n
                                          4. b) T\u1eeb ng\u00e0y mua. Do \u0111\u00f3:<\/li>\n<\/ol>\n

                                            (i) Gi\u00e1 tr\u1ecb c\u00f2n l<\/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 11 H\u1ee2P NH\u1ea4T KINH DOANH (Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 100\/2005\/Q\u0110-BTC ng\u00e0y 28\/12\/2005 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..<\/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\/31889"}],"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=31889"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31889\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31889"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31889"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}