{"id":31895,"date":"2021-10-27T00:30:50","date_gmt":"2021-10-26T17:30:50","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31895"},"modified":"2021-09-28T08:57:20","modified_gmt":"2021-09-28T01:57:20","slug":"chuan-muc-ke-toan-so-16-chi-phi-di-vay-2","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31895","title":{"rendered":"CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N S\u1ed0 16 – CHI PH\u00cd \u0110I VAY"},"content":{"rendered":"

H\u1ec6 TH\u1ed0NG CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N VI\u1ec6T\u00a0<\/strong>NAM<\/strong><\/p>\n

Chu\u1ea9n m\u1ef1c s\u1ed1 16<\/strong><\/p>\n

CHI PH\u00cd \u0110I VAY
\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 chi ph\u00ed \u0111i vay, g\u1ed3m: ghi nh\u1eadn chi ph\u00ed \u0111i vay v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3; v\u1ed1n ho\u00e1 chi ph\u00ed \u0111i vay khi c\u00e1c chi ph\u00ed n\u00e0y li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ho\u1eb7c s\u1ea3n xu\u1ea5t t\u00e0i s\u1ea3n d\u1edf dang 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 chi ph\u00ed \u0111i vay.<\/li>\n
  3. 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

    Chi ph\u00ed \u0111i vay: L\u00e0 l\u00e3i ti\u1ec1n vay v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c ph\u00e1t sinh li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1c kho\u1ea3n vay c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

    T\u00e0i s\u1ea3n d\u1edf dang: L\u00e0 t\u00e0i s\u1ea3n \u0111ang trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng v\u00e0 t\u00e0i s\u1ea3n \u0111ang trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t c\u1ea7n c\u00f3 m\u1ed9t th\u1eddi gian \u0111\u1ee7 d\u00e0i (tr\u00ean 12 th\u00e1ng) \u0111\u1ec3 c\u00f3 th\u1ec3 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng theo m\u1ee5c \u0111\u00edch \u0111\u1ecbnh tr\u01b0\u1edbc ho\u1eb7c \u0111\u1ec3 b\u00e1n.<\/p>\n

      \n
    1. Chi ph\u00ed \u0111i vay bao g\u1ed3m:<\/li>\n<\/ol>\n

      (a) L\u00e3i ti\u1ec1n vay ng\u1eafn h\u1ea1n, l\u00e3i ti\u1ec1n vay d\u00e0i h\u1ea1n, k\u1ec3 c\u1ea3 l\u00e3i ti\u1ec1n vay tr\u00ean c\u00e1c kho\u1ea3n th\u1ea5u chi;<\/p>\n

      (b) Ph\u1ea7n ph\u00e2n b\u1ed5 c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u ho\u1eb7c ph\u1ee5 tr\u1ed9i ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn nh\u1eefng kho\u1ea3n vay do ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu;<\/p>\n

      (c) Ph\u1ea7n ph\u00e2n b\u1ed5 c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ee5 ph\u00e1t sinh li\u00ean quan t\u1edbi qu\u00e1 tr\u00ecnh l\u00e0m th\u1ee7 t\u1ee5c vay;<\/p>\n

      (d) Chi ph\u00ed t\u00e0i ch\u00ednh c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh.<\/p>\n

        \n
      1. V\u00ed d\u1ee5: T\u00e0i s\u1ea3n d\u1edf dang l\u00e0 t\u00e0i s\u1ea3n \u0111ang trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ch\u01b0a ho\u00e0n th\u00e0nh ho\u1eb7c \u0111\u00e3 ho\u00e0n th\u00e0nh nh\u01b0ng ch\u01b0a b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t, s\u1eed d\u1ee5ng; s\u1ea3n ph\u1ea9m d\u1edf dang \u0111ang trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t c\u1ee7a nh\u1eefng ng\u00e0nh ngh\u1ec1 c\u00f3 chu k\u1ef3 s\u1ea3n xu\u1ea5t d\u00e0i tr\u00ean 12 th\u00e1ng.<\/li>\n<\/ol>\n

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

        Ghi nh\u1eadn chi ph\u00ed \u0111i vay<\/strong><\/p>\n

          \n
        1. Chi ph\u00ed \u0111i vay ph\u1ea3i ghi nh\u1eadn v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 khi ph\u00e1t sinh, tr\u1eeb khi \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1 theo quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 07.<\/li>\n
        2. Chi ph\u00ed \u0111i vay li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ho\u1eb7c s\u1ea3n xu\u1ea5t t\u00e0i s\u1ea3n d\u1edf dang \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 (\u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1) khi c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh trong chu\u1ea9n m\u1ef1c n\u00e0y.<\/li>\n
        3. Chi ph\u00ed \u0111i vay li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ho\u1eb7c s\u1ea3n xu\u1ea5t t\u00e0i s\u1ea3n d\u1edf dang \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3. C\u00e1c chi ph\u00ed \u0111i vay \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1 khi doanh nghi\u1ec7p ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai do s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u00f3 v\u00e0 chi ph\u00ed \u0111i vay c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady.<\/li>\n<\/ol>\n

          X\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111i vay \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1<\/strong><\/p>\n

            \n
          1. Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n v\u1ed1n vay ri\u00eang bi\u1ec7t ch\u1ec9 s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ho\u1eb7c s\u1ea3n xu\u1ea5t m\u1ed9t t\u00e0i s\u1ea3n d\u1edf dang th\u00ec chi ph\u00ed \u0111i vay c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ed1n ho\u00e1 cho t\u00e0i s\u1ea3n d\u1edf dang \u0111\u00f3 s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 chi ph\u00ed \u0111i vay th\u1ef1c t\u1ebf ph\u00e1t sinh t\u1eeb c\u00e1c kho\u1ea3n vay tr\u1eeb (-) \u0111i c\u00e1c kho\u1ea3n thu nh\u1eadp ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u1ea1m th\u1eddi c\u1ee7a c\u00e1c kho\u1ea3n vay n\u00e0y.<\/li>\n
          2. C\u00e1c kho\u1ea3n thu nh\u1eadp ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u1ea1m th\u1eddi c\u1ee7a c\u00e1c kho\u1ea3n v\u1ed1n vay ri\u00eang bi\u1ec7t trong khi ch\u1edd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch c\u00f3 \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n d\u1edf dang th\u00ec ph\u1ea3i ghi gi\u1ea3m tr\u1eeb v\u00e0o chi ph\u00ed \u0111i vay ph\u00e1t sinh khi v\u1ed1n ho\u00e1.<\/li>\n
          3. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh c\u00e1c kho\u1ea3n v\u1ed1n vay chung, trong \u0111\u00f3 c\u00f3 s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ho\u1eb7c s\u1ea3n xu\u1ea5t m\u1ed9t t\u00e0i s\u1ea3n d\u1edf dang th\u00ec s\u1ed1 chi ph\u00ed \u0111i vay c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ed1n ho\u00e1 trong m\u1ed7i k\u1ef3 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 v\u1ed1n ho\u00e1 \u0111\u1ed1i v\u1edbi chi ph\u00ed lu\u1ef9 k\u1ebf b\u00ecnh qu\u00e2n gia quy\u1ec1n ph\u00e1t sinh cho vi\u1ec7c \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ho\u1eb7c s\u1ea3n xu\u1ea5t t\u00e0i s\u1ea3n \u0111\u00f3. T\u1ef7 l\u1ec7 v\u1ed1n ho\u00e1 \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 l\u1ec7 l\u00e3i su\u1ea5t b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a c\u00e1c kho\u1ea3n vay ch\u01b0a tr\u1ea3 trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p, ngo\u1ea1i tr\u1eeb c\u00e1c kho\u1ea3n vay ri\u00eang bi\u1ec7t ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch c\u00f3 m\u1ed9t t\u00e0i s\u1ea3n d\u1edf dang. Chi ph\u00ed \u0111i vay \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1 trong k\u1ef3 kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 t\u1ed5ng s\u1ed1 chi ph\u00ed \u0111i vay ph\u00e1t sinh trong k\u1ef3 \u0111\u00f3.<\/li>\n
          4. N\u1ebfu c\u00f3 ph\u00e1t sinh chi\u1ebft kh\u1ea5u ho\u1eb7c ph\u1ee5 tr\u1ed9i khi ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu th\u00ec ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i l\u00e3i ti\u1ec1n vay b\u1eb1ng c\u00e1ch ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb kho\u1ea3n chi\u1ebft kh\u1ea5u ho\u1eb7c ph\u1ee5 tr\u1ed9i v\u00e0 \u0111i\u1ec1u ch\u1ec9nh t\u1ef7 l\u1ec7 v\u1ed1n ho\u00e1 m\u1ed9t c\u00e1ch ph\u00f9 h\u1ee3p. Vi\u1ec7c ph\u00e2n b\u1ed5 kho\u1ea3n chi\u1ebft kh\u1ea5u ho\u1eb7c ph\u1ee5 tr\u1ed9i c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p l\u00e3i su\u1ea5t th\u1ef1c t\u1ebf ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng. C\u00e1c kho\u1ea3n l\u00e3i ti\u1ec1n vay v\u00e0 kho\u1ea3n ph\u00e2n b\u1ed5 chi\u1ebft kh\u1ea5u ho\u1eb7c ph\u1ee5 tr\u1ed9i \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1 trong t\u1eebng k\u1ef3 kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 s\u1ed1 l\u00e3i vay th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 s\u1ed1 ph\u00e2n b\u1ed5 chi\u1ebft kh\u1ea5u ho\u1eb7c ph\u1ee5 tr\u1ed9i trong k\u1ef3 \u0111\u00f3.<\/li>\n<\/ol>\n

            Th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u v\u1ed1n ho\u00e1<\/strong><\/p>\n

              \n
            1. V\u1ed1n ho\u00e1 chi ph\u00ed \u0111i vay v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n d\u1edf dang \u0111\u01b0\u1ee3c b\u1eaft \u0111\u1ea7u khi tho\u1ea3 m\u00e3n \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/li>\n<\/ol>\n

              (a) C\u00e1c chi ph\u00ed cho vi\u1ec7c \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ho\u1eb7c s\u1ea3n xu\u1ea5t t\u00e0i s\u1ea3n d\u1edf dang b\u1eaft \u0111\u1ea7u ph\u00e1t sinh;<\/p>\n

              (b) C\u00e1c chi ph\u00ed \u0111i vay ph\u00e1t sinh;<\/p>\n

              (c) C\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ea7n thi\u1ebft trong vi\u1ec7c chu\u1ea9n b\u1ecb \u0111\u01b0a t\u00e0i s\u1ea3n d\u1edf dang v\u00e0o s\u1eed d\u1ee5ng ho\u1eb7c b\u00e1n \u0111ang \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh.<\/p>\n

                \n
              1. Chi ph\u00ed cho vi\u1ec7c \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ho\u1eb7c s\u1ea3n xu\u1ea5t m\u1ed9t t\u00e0i s\u1ea3n d\u1edf dang bao g\u1ed3m c\u00e1c chi ph\u00ed ph\u1ea3i thanh to\u00e1n b\u1eb1ng ti\u1ec1n, chuy\u1ec3n giao c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c ho\u1eb7c ch\u1ea5p nh\u1eadn c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 l\u00e3i, kh\u00f4ng t\u00ednh \u0111\u1ebfn c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p ho\u1eb7c h\u1ed7 tr\u1ee3 li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n.<\/li>\n
              2. C\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ea7n thi\u1ebft cho vi\u1ec7c chu\u1ea9n b\u1ecb \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng ho\u1eb7c b\u00e1n bao g\u1ed3m ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, s\u1ea3n xu\u1ea5t, ho\u1ea1t \u0111\u1ed9ng k\u1ef9 thu\u1eadt v\u00e0 qu\u1ea3n l\u00fd chung tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u x\u00e2y d\u1ef1ng, s\u1ea3n xu\u1ea5t nh\u01b0 ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn vi\u1ec7c xin gi\u1ea5y ph\u00e9p tr\u01b0\u1edbc khi kh\u1edfi c\u00f4ng x\u00e2y d\u1ef1ng ho\u1eb7c s\u1ea3n xu\u1ea5t. Tuy nhi\u00ean nh\u1eefng ho\u1ea1t \u0111\u1ed9ng n\u00e0y kh\u00f4ng bao g\u1ed3m vi\u1ec7c gi\u1eef m\u1ed9t t\u00e0i s\u1ea3n khi kh\u00f4ng ti\u1ebfn h\u00e0nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng ho\u1eb7c s\u1ea3n xu\u1ea5t \u0111\u1ec3 thay \u0111\u1ed5i tr\u1ea1ng th\u00e1i c\u1ee7a t\u00e0i s\u1ea3n n\u00e0y. V\u00ed d\u1ee5 chi ph\u00ed \u0111i vay li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua m\u1ed9t m\u1ea3nh \u0111\u1ea5t c\u1ea7n c\u00f3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng chu\u1ea9n b\u1ecb m\u1eb7t b\u1eb1ng s\u1ebd \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1 trong k\u1ef3 khi c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn vi\u1ec7c chu\u1ea9n b\u1ecb m\u1eb7t b\u1eb1ng \u0111\u00f3. Tuy nhi\u00ean, chi ph\u00ed \u0111i vay ph\u00e1t sinh khi mua m\u1ea3nh \u0111\u1ea5t \u0111\u00f3 \u0111\u1ec3 gi\u1eef m\u00e0 kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng tri\u1ec3n khai x\u00e2y d\u1ef1ng li\u00ean quan \u0111\u1ebfn m\u1ea3nh \u0111\u1ea5t \u0111\u00f3 th\u00ec chi ph\u00ed \u0111i vay kh\u00f4ng \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1.<\/li>\n<\/ol>\n

                T\u1ea1m ng\u1eebng v\u1ed1n ho\u00e1<\/strong><\/p>\n

                  \n
                1. Vi\u1ec7c v\u1ed1n ho\u00e1 chi ph\u00ed \u0111i vay s\u1ebd \u0111\u01b0\u1ee3c t\u1ea1m ng\u1eebng l\u1ea1i trong c\u00e1c giai \u0111o\u1ea1n m\u00e0 qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ho\u1eb7c s\u1ea3n xu\u1ea5t t\u00e0i s\u1ea3n d\u1edf dang b\u1ecb gi\u00e1n \u0111o\u1ea1n, tr\u1eeb khi s\u1ef1 gi\u00e1n \u0111o\u1ea1n \u0111\u00f3 l\u00e0 c\u1ea7n thi\u1ebft.<\/li>\n
                2. Vi\u1ec7c v\u1ed1n ho\u00e1 chi ph\u00ed \u0111i vay \u0111\u01b0\u1ee3c t\u1ea1m ng\u1eebng l\u1ea1i khi qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ho\u1eb7c s\u1ea3n xu\u1ea5t t\u00e0i s\u1ea3n d\u1edf dang b\u1ecb gi\u00e1n \u0111o\u1ea1n m\u1ed9t c\u00e1ch b\u1ea5t th\u01b0\u1eddng. Khi \u0111\u00f3 chi ph\u00ed \u0111i vay ph\u00e1t sinh \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 cho \u0111\u1ebfn khi vi\u1ec7c \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ho\u1eb7c s\u1ea3n xu\u1ea5t t\u00e0i s\u1ea3n d\u1edf dang \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c.<\/li>\n<\/ol>\n

                  Ch\u1ea5m d\u1ee9t vi\u1ec7c v\u1ed1n ho\u00e1<\/strong><\/p>\n

                    \n
                  1. Vi\u1ec7c v\u1ed1n ho\u00e1 chi ph\u00ed \u0111i vay s\u1ebd ch\u1ea5m d\u1ee9t khi c\u00e1c ho\u1ea1t \u0111\u1ed9ng ch\u1ee7 y\u1ebfu c\u1ea7n thi\u1ebft cho vi\u1ec7c chu\u1ea9n b\u1ecb \u0111\u01b0a t\u00e0i s\u1ea3n d\u1edf dang v\u00e0o s\u1eed d\u1ee5ng ho\u1eb7c b\u00e1n \u0111\u00e3 ho\u00e0n th\u00e0nh. Chi ph\u00ed \u0111i vay ph\u00e1t sinh sau \u0111\u00f3 s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 khi ph\u00e1t sinh.<\/li>\n
                  2. M\u1ed9t t\u00e0i s\u1ea3n s\u1eb5n s\u00e0ng \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ho\u1eb7c b\u00e1n khi qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ho\u1eb7c s\u1ea3n xu\u1ea5t t\u00e0i s\u1ea3n \u0111\u00e3 ho\u00e0n th\u00e0nh cho d\u00f9 c\u00e1c c\u00f4ng vi\u1ec7c qu\u1ea3n l\u00fd chung v\u1eabn c\u00f3 th\u1ec3 c\u00f2n ti\u1ebfp t\u1ee5c. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i nh\u1ecf (nh\u01b0 trang tr\u00ed t\u00e0i s\u1ea3n theo y\u00eau c\u1ea7u c\u1ee7a ng\u01b0\u1eddi mua ho\u1eb7c ng\u01b0\u1eddi s\u1eed d\u1ee5ng) m\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y ch\u01b0a ho\u00e0n t\u1ea5t th\u00ec ho\u1ea1t \u0111\u1ed9ng ch\u1ee7 y\u1ebfu v\u1eabn coi l\u00e0 \u0111\u00e3 ho\u00e0n th\u00e0nh.<\/li>\n
                  3. Khi qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng t\u00e0i s\u1ea3n d\u1edf dang ho\u00e0n th\u00e0nh theo t\u1eebng b\u1ed9 ph\u1eadn v\u00e0 m\u1ed7i b\u1ed9 ph\u1eadn c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c trong khi v\u1eabn ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00e1c b\u1ed9 ph\u1eadn kh\u00e1c, th\u00ec vi\u1ec7c v\u1ed1n ho\u00e1 c\u00e1c chi ph\u00ed \u0111i vay s\u1ebd ch\u1ea5m d\u1ee9t khi t\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng ch\u1ee7 y\u1ebfu c\u1ea7n thi\u1ebft cho vi\u1ec7c chu\u1ea9n b\u1ecb \u0111\u01b0a t\u1eebng b\u1ed9 ph\u1eadn v\u00e0o s\u1eed d\u1ee5ng ho\u1eb7c b\u00e1n \u0111\u00e3 ho\u00e0n th\u00e0nh.<\/li>\n
                  4. M\u1ed9t khu th\u01b0\u01a1ng m\u1ea1i bao g\u1ed3m nhi\u1ec1u c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, m\u1ed7i c\u00f4ng tr\u00ecnh c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ri\u00eang bi\u1ec7t th\u00ec vi\u1ec7c v\u1ed1n ho\u00e1 s\u1ebd \u0111\u01b0\u1ee3c ch\u1ea5m d\u1ee9t \u0111\u1ed1i v\u1edbi v\u1ed1n vay d\u00f9ng cho t\u1eebng c\u00f4ng tr\u00ecnh ri\u00eang bi\u1ec7t ho\u00e0n th\u00e0nh. Tuy nhi\u00ean, \u0111\u1ed1i v\u1edbi x\u00e2y d\u1ef1ng m\u1ed9t nh\u00e0 m\u00e1y c\u00f4ng nghi\u1ec7p g\u1ed3m nhi\u1ec1u h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh tr\u00ean m\u1ed9t d\u00e2y chuy\u1ec1n th\u00ec vi\u1ec7c v\u1ed1n ho\u00e1 ch\u1ec9 ch\u1ea5m d\u1ee9t khi t\u1ea5t c\u1ea3 c\u00e1c h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh c\u00f9ng \u0111\u01b0\u1ee3c ho\u00e0n th\u00e0nh.<\/li>\n<\/ol>\n

                    Tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/p>\n

                      \n
                    1. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y:<\/li>\n<\/ol>\n

                      (a) Ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c chi ph\u00ed \u0111i vay;<\/p>\n

                      (b) T\u1ed5ng s\u1ed1 chi ph\u00ed \u0111i vay \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1 trong k\u1ef3; v\u00e0<\/p>\n

                      (c) T\u1ef7 l\u1ec7 v\u1ed1n ho\u00e1 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111i vay \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1 trong k\u1ef3.<\/p>\n","protected":false},"excerpt":{"rendered":"

                      H\u1ec6 TH\u1ed0NG CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N VI\u1ec6T\u00a0NAM Chu\u1ea9n m\u1ef1c s\u1ed1 16 CHI PH\u00cd \u0110I VAY (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..<\/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\/31895"}],"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=31895"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31895\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31895"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31895"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}