{"id":31897,"date":"2021-10-29T00:30:25","date_gmt":"2021-10-28T17:30:25","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31897"},"modified":"2021-09-28T09:08:55","modified_gmt":"2021-09-28T02:08:55","slug":"chuan-muc-ke-toan-so-17-thue-thu-nhap-doanh-nghiep-2","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31897","title":{"rendered":"CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N S\u1ed0 17 – THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P"},"content":{"rendered":"

CHU\u1ea8N M\u1ef0C S\u1ed0 17<\/span><\/h2>\n

THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P
\n<\/strong>(Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 12\/2005\/Q\u0110-BTC ng\u00e0y 15 th\u00e1ng 02 n\u0103m 2005 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/p>\n

QUY \u0110\u1ecaNH CHUNG<\/span><\/h1>\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, ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. K\u1ebf to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 k\u1ebf to\u00e1n nh\u1eefng nghi\u1ec7p v\u1ee5 do \u1ea3nh h\u01b0\u1edfng c\u1ee7a thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong n\u0103m hi\u1ec7n h\u00e0nh v\u00e0 trong t\u01b0\u01a1ng lai c\u1ee7a:<\/li>\n<\/ol>\n

    Vi\u1ec7c thu h\u1ed3i ho\u1eb7c thanh to\u00e1n trong t\u01b0\u01a1ng lai gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p;<\/p>\n

    C\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n kh\u00e1c trong n\u0103m hi\u1ec7n t\u1ea1i \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn trong b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n

    V\u1ec1 nguy\u00ean t\u1eafc, khi ghi nh\u1eadn m\u1ed9t t\u00e0i s\u1ea3n hay n\u1ee3 ph\u1ea3i tr\u1ea3 trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u00ec doanh nghi\u1ec7p ph\u1ea3i d\u1ef1 t\u00ednh kho\u1ea3n thu h\u1ed3i hay thanh to\u00e1n gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n hay kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00f3. Kho\u1ea3n thu h\u1ed3i hay thanh to\u00e1n d\u1ef1 t\u00ednh th\u01b0\u1eddng l\u00e0m cho s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 trong t\u01b0\u01a1ng lai l\u1edbn h\u01a1n ho\u1eb7c nh\u1ecf h\u01a1n so v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p trong n\u0103m hi\u1ec7n h\u00e0nh m\u1eb7c d\u00f9 kho\u1ea3n thu h\u1ed3i ho\u1eb7c thanh to\u00e1n n\u00e0y kh\u00f4ng c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Chu\u1ea9n m\u1ef1c n\u00e0y y\u00eau c\u1ea7u doanh nghi\u1ec7p ph\u1ea3i ghi nh\u1eadn kho\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 ho\u1eb7c t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i, ngo\u1ea1i tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u1ea5t \u0111\u1ecbnh.<\/p>\n

    Chu\u1ea9n m\u1ef1c n\u00e0y y\u00eau c\u1ea7u doanh nghi\u1ec7p ph\u1ea3i k\u1ebf to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh do \u1ea3nh h\u01b0\u1edfng v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a c\u00e1c giao d\u1ecbch v\u00e0 c\u00e1c s\u1ef1 ki\u1ec7n theo c\u00f9ng ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n cho ch\u00ednh c\u00e1c giao d\u1ecbch v\u00e0 c\u00e1c s\u1ef1 ki\u1ec7n \u0111\u00f3. N\u1ebfu c\u00e1c giao d\u1ecbch v\u00e0 c\u00e1c s\u1ef1 ki\u1ec7n \u0111\u01b0\u1ee3c ghi nh\u1eadn trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec t\u1ea5t c\u1ea3 c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh do \u1ea3nh h\u01b0\u1edfng c\u1ee7a thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 li\u00ean quan c\u0169ng \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh. N\u1ebfu c\u00e1c giao d\u1ecbch v\u00e0 c\u00e1c s\u1ef1 ki\u1ec7n \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u1ef1c ti\u1ebfp v\u00e0o v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu th\u00ec t\u1ea5t c\u1ea3 c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh do \u1ea3nh h\u01b0\u1edfng thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 li\u00ean quan c\u0169ng \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u1ef1c ti\u1ebfp v\u00e0o v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n

    Chu\u1ea9n m\u1ef1c n\u00e0y c\u00f2n \u0111\u1ec1 c\u1eadp \u0111\u1ebfn vi\u1ec7c ghi nh\u1eadn t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u00e1t sinh t\u1eeb c\u00e1c kho\u1ea3n l\u1ed7 t\u00ednh thu\u1ebf ch\u01b0a s\u1eed d\u1ee5ng ho\u1eb7c t\u1eeb c\u00e1c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ch\u01b0a s\u1eed d\u1ee5ng; vi\u1ec7c tr\u00ecnh b\u00e0y thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 vi\u1ec7c gi\u1ea3i tr\u00ecnh c\u00e1c th\u00f4ng tin li\u00ean quan t\u1edbi thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

      \n
    1. Chu\u1ea9n m\u1ef1c n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ec3 k\u1ebf to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/li>\n<\/ol>\n

      Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf thu nh\u1eadp t\u00ednh tr\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, k\u1ec3 c\u1ea3 c\u00e1c kho\u1ea3n thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i m\u00e0 Vi\u1ec7t Nam ch\u01b0a k\u00fd Hi\u1ec7p \u0111\u1ecbnh v\u1ec1 tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m c\u1ea3 c\u00e1c lo\u1ea1i thu\u1ebf li\u00ean quan kh\u00e1c \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1edfi c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft hay c\u00f4ng ty con t\u00ednh tr\u00ean kho\u1ea3n ph\u00e2n ph\u1ed1i c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn (n\u1ebfu c\u00f3); ho\u1eb7c thanh to\u00e1n d\u1ecbch v\u1ee5 cung c\u1ea5p cho \u0111\u1ed1i t\u00e1c cung c\u1ea5p d\u1ecbch v\u1ee5 n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh.<\/p>\n

        \n
      1. C\u00e1c thu\u1eadt ng\u1eef trong chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/li>\n<\/ol>\n

        L\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n:<\/em>\u00a0L\u00e0 l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 c\u1ee7a m\u1ed9t k\u1ef3, tr\u01b0\u1edbc khi tr\u1eeb thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n.<\/p>\n

        Thu nh\u1eadp ch\u1ecbu thu\u1ebf:\u00a0<\/em>L\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a m\u1ed9t k\u1ef3, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo qui \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh v\u00e0 l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p (ho\u1eb7c thu h\u1ed3i \u0111\u01b0\u1ee3c).<\/p>\n

        Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (ho\u1eb7c thu nh\u1eadp thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p):<\/em>\u00a0L\u00e0 t\u1ed5ng chi ph\u00ed thu\u1ebf thu nh\u1eadp hi\u1ec7n h\u00e0nh v\u00e0 chi ph\u00ed thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i (ho\u1eb7c thu nh\u1eadp thu\u1ebf thu nh\u1eadp hi\u1ec7n h\u00e0nh v\u00e0 thu nh\u1eadp thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i) khi x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 c\u1ee7a m\u1ed9t k\u1ef3.<\/p>\n

        Thu\u1ebf thu nh\u1eadp hi\u1ec7n h\u00e0nh:\u00a0<\/em>L\u00e0 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p (ho\u1eb7c thu h\u1ed3i \u0111\u01b0\u1ee3c) t\u00ednh tr\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m hi\u1ec7n h\u00e0nh.<\/p>\n

        Thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3:\u00a0<\/em>L\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ebd ph\u1ea3i n\u1ed9p trong t\u01b0\u01a1ng lai t\u00ednh tr\u00ean c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong n\u0103m hi\u1ec7n h\u00e0nh.<\/p>\n

        T\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i:\u00a0<\/em>L\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i trong t\u01b0\u01a1ng lai t\u00ednh tr\u00ean c\u00e1c kho\u1ea3n:<\/p>\n

        Ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb;<\/p>\n

        Gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n sang c\u00e1c n\u0103m sau c\u1ee7a c\u00e1c kho\u1ea3n l\u1ed7 t\u00ednh thu\u1ebf ch\u01b0a s\u1eed d\u1ee5ng; v\u00e0<\/p>\n

        Gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n sang c\u00e1c n\u0103m sau c\u1ee7a c\u00e1c kho\u1ea3n \u01b0u \u0111\u00e3i thu\u1ebf ch\u01b0a s\u1eed d\u1ee5ng.<\/p>\n

        Ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi<\/em>: L\u00e0 kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n hay n\u1ee3 ph\u1ea3i tr\u1ea3 trong B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 c\u01a1 s\u1edf t\u00ednh thu\u1ebf thu nh\u1eadp c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c n\u00e0y. Ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi c\u00f3 th\u1ec3 l\u00e0:<\/p>\n

        Ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/em>\u00a0L\u00e0 c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi l\u00e0m ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong t\u01b0\u01a1ng lai khi m\u00e0 gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3 li\u00ean quan \u0111\u01b0\u1ee3c thu h\u1ed3i hay \u0111\u01b0\u1ee3c thanh to\u00e1n; ho\u1eb7c<\/p>\n

        Ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb:<\/em>\u00a0L\u00e0 c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi l\u00e0m ph\u00e1t sinh c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong t\u01b0\u01a1ng lai khi m\u00e0 gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3 li\u00ean quan \u0111\u01b0\u1ee3c thu h\u1ed3i hay \u0111\u01b0\u1ee3c thanh to\u00e1n.<\/p>\n

        C\u01a1 s\u1edf t\u00ednh thu\u1ebf thu nh\u1eadp c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n hay n\u1ee3 ph\u1ea3i tr\u1ea3:<\/em>\u00a0L\u00e0 gi\u00e1 tr\u1ecb t\u00ednh cho t\u00e0i s\u1ea3n ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3 cho m\u1ee5c \u0111\u00edch x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

        Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m chi ph\u00ed thu\u1ebf thu nh\u1eadp hi\u1ec7n h\u00e0nh v\u00e0 chi ph\u00ed thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i. Thu nh\u1eadp thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m thu nh\u1eadp thu\u1ebf thu nh\u1eadp hi\u1ec7n h\u00e0nh v\u00e0 thu nh\u1eadp thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i.<\/p>\n

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

        C\u01a1 s\u1edf t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/p>\n

          \n
        1. 04<\/em>.\u00a0C\u01a1 s\u1edf t\u00ednh thu\u1ebf thu nh\u1eadp c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n:<\/em>\u00a0L\u00e0 gi\u00e1 tr\u1ecb s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb cho m\u1ee5c \u0111\u00edch thu\u1ebf thu nh\u1eadp, \u0111\u01b0\u1ee3c tr\u1eeb kh\u1ecfi c\u00e1c l\u1ee3i \u00edch kinh t\u1ebf m\u00e0 doanh nghi\u1ec7p s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c v\u00e0 ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp khi gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 \u0111\u01b0\u1ee3c thu h\u1ed3i. N\u1ebfu nh\u1eefng l\u1ee3i \u00edch kinh t\u1ebf n\u00e0y khi nh\u1eadn \u0111\u01b0\u1ee3c m\u00e0 kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp th\u00ec c\u01a1 s\u1edf t\u00ednh thu\u1ebf thu nh\u1eadp c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 b\u1eb1ng gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a n\u00f3.<\/li>\n<\/ol>\n\n\n\n
          V\u00ed d\u1ee5:<\/p>\n

          (1) M\u1ed9t TSC\u0110 c\u00f3 nguy\u00ean gi\u00e1 l\u00e0 100: \u0111\u00e3 kh\u1ea5u hao lu\u1ef9 k\u1ebf l\u00e0 30, tr\u1ecb gi\u00e1 c\u00f2n l\u1ea1i c\u1ee7a n\u00f3 s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong t\u01b0\u01a1ng lai d\u01b0\u1edbi h\u00ecnh th\u1ee9c kh\u1ea5u hao ho\u1eb7c gi\u1ea3m tr\u1eeb khi thanh l\u00fd. Doanh thu c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng TSC\u0110 ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp v\u00e0 l\u00e3i thu t\u1eeb thanh l\u00fd TSC\u0110 c\u0169ng ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp, l\u1ed7 do thanh l\u00fd TSC\u0110 s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb cho m\u1ee5c \u0111\u00edch thu\u1ebf thu nh\u1eadp. C\u01a1 s\u1edf t\u00ednh thu\u1ebf thu nh\u1eadp c\u1ee7a TSC\u0110 n\u00e0y l\u00e0 70.<\/p>\n

          (2) Kho\u1ea3n ph\u1ea3i thu th\u01b0\u01a1ng m\u1ea1i c\u00f3 gi\u00e1 tr\u1ecb ghi s\u1ed5 l\u00e0 100. Doanh thu t\u01b0\u01a1ng \u1ee9ng c\u1ee7a kho\u1ea3n ph\u1ea3i thu th\u01b0\u01a1ng m\u1ea1i \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf thu nh\u1eadp (l\u1ed7 t\u00ednh thu\u1ebf). C\u01a1 s\u1edf t\u00ednh thu\u1ebf thu nh\u1eadp c\u1ee7a kho\u1ea3n ph\u1ea3i thu th\u01b0\u01a1ng m\u1ea1i n\u00e0y l\u00e0 100.<\/p>\n

          (3) M\u1ed9t kho\u1ea3n c\u1ed5 t\u1ee9c ph\u1ea3i thu t\u1eeb m\u1ed9t c\u00f4ng ty con c\u00f3 gi\u00e1 tr\u1ecb ghi s\u1ed5 l\u00e0 100. Kho\u1ea3n c\u1ed5 t\u1ee9c n\u00e0y kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. V\u1ec1 th\u1ef1c ch\u1ea5t, to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb kh\u1ecfi c\u00e1c l\u1ee3i \u00edch kinh t\u1ebf. Do v\u1eady, c\u01a1 s\u1edf t\u00ednh thu\u1ebf thu nh\u1eadp c\u1ee7a c\u1ed5 t\u1ee9c ph\u1ea3i thu l\u00e0 100.<\/p>\n

          Theo v\u00ed d\u1ee5 n\u00e0y, \u1edf \u0111\u00e2y kh\u00f4ng c\u00f3 ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp. C\u00f3 th\u1ec3 ph\u00e2n t\u00edch theo c\u00e1ch kh\u00e1c nh\u01b0 sau: Kho\u1ea3n c\u1ed5 t\u1ee9c ph\u1ea3i thu n\u00e0y c\u00f3 c\u01a1 s\u1edf t\u00ednh thu\u1ebf thu nh\u1eadp l\u00e0 kh\u00f4ng (0) v\u00e0 thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp l\u00e0 0% \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp ph\u00e1t sinh l\u00e0 100. Theo c\u1ea3 hai c\u00e1ch n\u00f3i tr\u00ean th\u00ec \u0111\u1ec1u kh\u00f4ng c\u00f3 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3.<\/p>\n

          (4) M\u1ed9t kho\u1ea3n cho vay ph\u1ea3i thu c\u00f3 gi\u00e1 tr\u1ecb ghi s\u1ed5 l\u00e0 100. Vi\u1ec7c thu h\u1ed3i kho\u1ea3n vay n\u00e0y kh\u00f4ng c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn thu\u1ebf thu nh\u1eadp. C\u01a1 s\u1edf t\u00ednh thu\u1ebf thu nh\u1eadp c\u1ee7a kho\u1ea3n cho vay ph\u1ea3i thu n\u00e0y l\u00e0 100.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

            \n
          1. 05<\/em>.\u00a0C\u01a1 s\u1edf t\u00ednh thu\u1ebf thu nh\u1eadp c\u1ee7a m\u1ed9t kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3:<\/em>\u00a0L\u00e0 gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a n\u00f3 tr\u1eeb \u0111i (-) gi\u00e1 tr\u1ecb s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb cho m\u1ee5c \u0111\u00edch thu\u1ebf thu nh\u1eadp c\u1ee7a kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00f3 trong c\u00e1c k\u1ef3 t\u01b0\u01a1ng lai. Tr\u01b0\u1eddng h\u1ee3p doanh thu nh\u1eadn tr\u01b0\u1edbc, c\u01a1 s\u1edf t\u00ednh thu\u1ebf c\u1ee7a kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ph\u00e1t sinh l\u00e0 gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a n\u00f3, tr\u1eeb \u0111i ph\u1ea7n gi\u00e1 tr\u1ecb c\u1ee7a doanh thu \u0111\u00f3 s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn nh\u01b0ng kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp trong t\u01b0\u01a1ng lai.<\/li>\n<\/ol>\n\n\n\n
            V\u00ed d\u1ee5:<\/p>\n

            (1) N\u1ee3 ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n c\u00f3 kho\u1ea3n m\u1ee5c \u201cchi ph\u00ed ph\u1ea3i tr\u1ea3\u201d v\u1ec1 chi ph\u00ed tr\u00edch tr\u01b0\u1edbc l\u01b0\u01a1ng ngh\u1ec9 ph\u00e9p v\u1edbi gi\u00e1 tr\u1ecb ghi s\u1ed5 l\u00e0 100. Chi ph\u00ed ph\u1ea3i tr\u1ea3 t\u01b0\u01a1ng \u1ee9ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb cho m\u1ee5c \u0111\u00edch t\u00ednh thu\u1ebf thu nh\u1eadp tr\u00ean c\u01a1 s\u1edf th\u1ef1c chi. C\u01a1 s\u1edf t\u00ednh thu\u1ebf thu nh\u1eadp c\u1ee7a kho\u1ea3n m\u1ee5c n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00f3 l\u00e0 kh\u00f4ng (0).<\/p>\n

            (2) N\u1ee3 ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n c\u00f3 kho\u1ea3n \u201cti\u1ec1n l\u00e3i nh\u1eadn tr\u01b0\u1edbc\u201d v\u1edbi gi\u00e1 tr\u1ecb ghi s\u1ed5 l\u00e0 100. Doanh thu ti\u1ec1n l\u00e3i t\u01b0\u01a1ng \u1ee9ng ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp tr\u00ean c\u01a1 s\u1edf ph\u00e2n b\u1ed5 ph\u00f9 h\u1ee3p v\u1edbi k\u1ef3 t\u00ednh l\u00e3i. C\u01a1 s\u1edf t\u00ednh thu\u1ebf thu nh\u1eadp c\u1ee7a kho\u1ea3n l\u00e3i nh\u1eadn tr\u01b0\u1edbc n\u00e0y l\u00e0 kh\u00f4ng (0).<\/p>\n

            (3) N\u1ee3 ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n c\u00f3 kho\u1ea3n \u201cchi ph\u00ed ph\u1ea3i tr\u1ea3\u201d v\u1ec1 ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc, \u0111i\u1ec7n tho\u1ea1i c\u00f3 gi\u00e1 tr\u1ecb ghi s\u1ed5 l\u00e0 100. Chi ph\u00ed ph\u1ea3i tr\u1ea3 n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb cho m\u1ee5c \u0111\u00edch t\u00ednh thu\u1ebf thu nh\u1eadp t\u1ea1i n\u0103m hi\u1ec7n h\u00e0nh. C\u01a1 s\u1edf t\u00ednh thu\u1ebf thu nh\u1eadp c\u1ee7a kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 n\u00e0y l\u00e0 100.<\/p>\n

            (4) N\u1ee3 ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n c\u00f3 kho\u1ea3n \u201cti\u1ec1n ph\u1ea1t ph\u1ea3i tr\u1ea3\u201d v\u1edbi gi\u00e1 tr\u1ecb ghi s\u1ed5 l\u00e0 100. Ti\u1ec1n ph\u1ea1t kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb cho m\u1ee5c \u0111\u00edch t\u00ednh thu\u1ebf thu nh\u1eadp. C\u01a1 s\u1edf t\u00ednh thu\u1ebf thu nh\u1eadp c\u1ee7a kho\u1ea3n ti\u1ec1n ph\u1ea1t ph\u1ea3i tr\u1ea3 n\u00e0y l\u00e0 100.<\/p>\n

            Theo v\u00ed d\u1ee5 n\u00e0y, \u1edf \u0111\u00e2y kh\u00f4ng c\u00f3 ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. C\u00f3 th\u1ec3 ph\u00e2n t\u00edch theo c\u00e1ch kh\u00e1c nh\u01b0 sau: Kho\u1ea3n ti\u1ec1n ph\u1ea1t ph\u1ea3i tr\u1ea3 n\u00e0y c\u00f3 c\u01a1 s\u1edf t\u00ednh thu\u1ebf thu nh\u1eadp l\u00e0 kh\u00f4ng (0) v\u00e0 thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp l\u00e0 0% \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ph\u00e1t sinh l\u00e0 100. Theo c\u1ea3 hai c\u00e1ch n\u00f3i tr\u00ean th\u00ec \u0111\u1ec1u kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i.<\/p>\n

            (5) M\u1ed9t kho\u1ea3n \u0111i vay ph\u1ea3i tr\u1ea3 c\u00f3 gi\u00e1 tr\u1ecb ghi s\u1ed5 l\u00e0 100. Vi\u1ec7c thanh to\u00e1n kho\u1ea3n vay n\u00e0y kh\u00f4ng c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn thu\u1ebf thu nh\u1eadp. C\u01a1 s\u1edf t\u00ednh thu\u1ebf thu nh\u1eadp c\u1ee7a kho\u1ea3n \u0111i vay n\u00e0y l\u00e0 100.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

              \n
            1. M\u1ed9t v\u00e0i kho\u1ea3n m\u1ee5c c\u00f3 c\u01a1 s\u1edf t\u00ednh thu\u1ebf nh\u01b0ng l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. V\u00ed d\u1ee5, m\u1ed9t kho\u1ea3n chi ph\u00ed mua s\u1eafm c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay l\u00e0 chi ph\u00ed khi x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n c\u1ee7a k\u1ef3 khi kho\u1ea3n chi ph\u00ed mua s\u1eafm c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 n\u00e0y ph\u00e1t sinh nh\u01b0ng ch\u1ec9 \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t kho\u1ea3n kh\u1ea5u tr\u1eeb khi x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf thu nh\u1eadp (l\u1ed7 t\u00ednh thu\u1ebf) c\u1ee7a c\u00e1c k\u1ef3 sau \u0111\u00f3. Ch\u00eanh l\u1ec7ch gi\u1eefa c\u01a1 s\u1edf t\u00ednh thu\u1ebf thu nh\u1eadp c\u1ee7a kho\u1ea3n chi ph\u00ed mua s\u1eafm c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 n\u00e0y l\u00e0 gi\u00e1 tr\u1ecb m\u00e0 c\u01a1 quan thu\u1ebf cho ph\u00e9p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3 t\u01b0\u01a1ng lai, v\u1edbi gi\u00e1 tr\u1ecb ghi s\u1ed5 b\u1eb1ng kh\u00f4ng (0) c\u1ee7a n\u00f3, v\u00ec \u0111\u00e2y l\u00e0 kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 s\u1ebd t\u1ea1o ra m\u1ed9t t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i.<\/li>\n
            2. Khi c\u01a1 s\u1edf t\u00ednh thu\u1ebf thu nh\u1eadp c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n hay m\u1ed9t kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ch\u01b0a r\u00f5 r\u00e0ng, ngo\u1ea1i tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u1ea5t \u0111\u1ecbnh c\u1ea7n ph\u1ea3i xem x\u00e9t \u0111\u1ebfn nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n m\u00e0 chu\u1ea9n m\u1ef1c n\u00e0y d\u1ef1a v\u00e0o l\u00e0 m\u1ed9t doanh nghi\u1ec7p ph\u1ea3i ghi nh\u1eadn m\u1ed9t kho\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 (t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i) b\u1ea5t c\u1ee9 khi n\u00e0o vi\u1ec7c thu h\u1ed3i hay thanh to\u00e1n gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n hay m\u1ed9t kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 l\u00e0m cho kho\u1ea3n ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp trong t\u01b0\u01a1ng lai nhi\u1ec1u h\u01a1n (hay \u00edt \u0111i) so v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp ph\u1ea3i n\u1ed9p trong n\u0103m hi\u1ec7n h\u00e0nh n\u1ebfu vi\u1ec7c thu h\u1ed3i hay thanh to\u00e1n n\u00e0y kh\u00f4ng c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn thu\u1ebf thu nh\u1eadp.<\/li>\n<\/ol>\n

              Ghi nh\u1eadn thu\u1ebf thu nh\u1eadp hi\u1ec7n h\u00e0nh ph\u1ea3i n\u1ed9p v\u00e0 t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp hi\u1ec7n h\u00e0nh<\/p>\n

                \n
              1. Thu\u1ebf thu nh\u1eadp hi\u1ec7n h\u00e0nh c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i v\u00e0 c\u00e1c k\u1ef3 tr\u01b0\u1edbc, n\u1ebfu ch\u01b0a n\u1ed9p, ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3. N\u1ebfu gi\u00e1 tr\u1ecb \u0111\u00e3 n\u1ed9p trong k\u1ef3 hi\u1ec7n t\u1ea1i v\u00e0 c\u00e1c k\u1ef3 tr\u01b0\u1edbc v\u01b0\u1ee3t qu\u00e1 s\u1ed1 ph\u1ea3i n\u1ed9p cho c\u00e1c k\u1ef3 \u0111\u00f3, th\u00ec ph\u1ea7n gi\u00e1 tr\u1ecb n\u1ed9p th\u1eeba s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n.<\/em><\/li>\n<\/ol>\n

                Ghi nh\u1eadn thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 v\u00e0 t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i<\/p>\n

                Ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/p>\n

                  \n
                1. 09. Thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn cho t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ch\u1ecbu thu\u1ebf, tr\u1eeb khi n\u1ee3 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 ph\u00e1t sinh t\u1eeb ghi nh\u1eadn ban \u0111\u1ea7u c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n hay n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a m\u1ed9t giao d\u1ecbch m\u00e0 giao d\u1ecbch n\u00e0y kh\u00f4ng c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n ho\u1eb7c l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf thu nh\u1eadp (ho\u1eb7c l\u1ed7 t\u00ednh thu\u1ebf) t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch,.<\/em><\/li>\n
                2. C\u01a1 s\u1edf c\u1ee7a vi\u1ec7c ghi nh\u1eadn m\u1ed9t t\u00e0i s\u1ea3n l\u00e0 gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 s\u1ebd \u0111\u01b0\u1ee3c thu h\u1ed3i th\u00f4ng qua h\u00ecnh th\u1ee9c doanh nghi\u1ec7p s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai. Khi gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n v\u01b0\u1ee3t qu\u00e1 c\u01a1 s\u1edf t\u00ednh thu\u1ebf thu nh\u1eadp c\u1ee7a n\u00f3 th\u00ec gi\u00e1 tr\u1ecb c\u1ee7a l\u1ee3i \u00edch kinh t\u1ebf ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp s\u1ebd v\u01b0\u1ee3t qu\u00e1 gi\u00e1 tr\u1ecb s\u1ebd \u0111\u01b0\u1ee3c ph\u00e9p kh\u1ea5u tr\u1eeb cho m\u1ee5c \u0111\u00edch t\u00ednh thu\u1ebf. \u0110\u00e2y l\u00e0 ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ch\u1ecbu thu\u1ebf v\u00e0 ngh\u0129a v\u1ee5 ph\u1ea3i tr\u1ea3 cho kho\u1ea3n thu\u1ebf thu nh\u1eadp do ch\u00eanh l\u1ec7ch n\u00e0y t\u1ea1o ra trong t\u01b0\u01a1ng lai ch\u00ednh l\u00e0 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3. Khi doanh nghi\u1ec7p thu h\u1ed3i gi\u00e1 tr\u1ecb s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 th\u00ec kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ch\u1ecbu thu\u1ebf s\u1ebd ho\u00e0n nh\u1eadp v\u00e0 doanh nghi\u1ec7p s\u1ebd c\u00f3 l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf thu nh\u1eadp. L\u1ee3i \u00edch kinh t\u1ebf c\u1ee7a doanh nghi\u1ec7p s\u1ebd b\u1ecb gi\u1ea3m \u0111i do ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp. Chu\u1ea9n m\u1ef1c n\u00e0y y\u00eau c\u1ea7u ph\u1ea3i ghi nh\u1eadn t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3, tr\u1eeb nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong \u0111o\u1ea1n 09.<\/li>\n<\/ol>\n\n\n\n
                  V\u00ed d\u1ee5:<\/p>\n

                  M\u1ed9t t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 nguy\u00ean gi\u00e1 l\u00e0 150, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i l\u00e0 100. Kh\u1ea5u hao lu\u1ef9 k\u1ebf cho m\u1ee5c \u0111\u00edch t\u00ednh thu\u1ebf thu nh\u1eadp l\u00e0 90 v\u00e0 thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 28%.<\/p>\n

                  C\u01a1 s\u1edf t\u00ednh thu\u1ebf thu nh\u1eadp c\u1ee7a t\u00e0i s\u1ea3n l\u00e0 60 (nguy\u00ean gi\u00e1 150 tr\u1eeb kh\u1ea5u hao lu\u1ef9 k\u1ebf cho m\u1ee5c \u0111\u00edch t\u00ednh thu\u1ebf 90). \u0110\u1ec3 thu h\u1ed3i gi\u00e1 tr\u1ecb ghi s\u1ed5 100 n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 100, nh\u01b0ng ch\u1ec9 c\u00f3 th\u1ec3 c\u00f3 kh\u1ea5u hao cho m\u1ee5c \u0111\u00edch t\u00ednh thu\u1ebf l\u00e0 60. Do v\u1eady, doanh nghi\u1ec7p s\u1ebd n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 11,2 (28% c\u1ee7a 40) khi doanh nghi\u1ec7p thu h\u1ed3i gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n n\u00e0y. Ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 100 v\u00e0 c\u01a1 s\u1edf t\u00ednh thu\u1ebf 60 l\u00e0 kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ph\u1ea3i ch\u1ecbu thu\u1ebf 40. V\u00ec v\u1eady, doanh nghi\u1ec7p ghi nh\u1eadn m\u1ed9t kho\u1ea3n n\u1ee3 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 l\u00e0 11,2 th\u1ec3 hi\u1ec7n ph\u1ea7n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u00e0 doanh nghi\u1ec7p s\u1ebd ph\u1ea3i n\u1ed9p khi doanh nghi\u1ec7p thu h\u1ed3i \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                  11.M\u1ed9t s\u1ed1 ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ph\u00e1t sinh khi thu nh\u1eadp ho\u1eb7c chi ph\u00ed \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n c\u1ee7a m\u1ed9t k\u1ef3, nh\u01b0ng l\u1ea1i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf c\u1ee7a m\u1ed9t k\u1ef3 kh\u00e1c. C\u00e1c ch\u00eanh l\u1ec7ch nh\u01b0 v\u1eady th\u01b0\u1eddng ph\u00e1t sinh do ch\u00eanh l\u1ec7ch v\u1ec1 th\u1eddi gian. C\u00e1c ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi lo\u1ea1i n\u00e0y l\u00e0 c\u00e1c ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ph\u1ea3i ch\u1ecbu thu\u1ebf v\u00e0 l\u00e0m ph\u00e1t sinh thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3.<\/p>\n

                  V\u00ed d\u1ee5:<\/p>\n

                  Kh\u1ea5u hao s\u1eed d\u1ee5ng khi x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf (l\u1ed7 t\u00ednh thu\u1ebf) c\u00f3 th\u1ec3 kh\u00e1c v\u1edbi kh\u1ea5u hao s\u1eed d\u1ee5ng khi x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n. Ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi l\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 c\u01a1 s\u1edf t\u00ednh thu\u1ebf c\u1ee7a n\u00f3 \u0111\u01b0\u1ee3c t\u00ednh theo nguy\u00ean gi\u00e1 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb theo Lu\u1eadt thu\u1ebf quy \u0111\u1ecbnh khi x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf c\u1ee7a k\u1ef3 hi\u1ec7n h\u00e0nh v\u00e0 c\u00e1c k\u1ef3 tr\u01b0\u1edbc. M\u1ed9t kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ch\u1ecbu thu\u1ebf ph\u00e1t sinh v\u00e0 t\u1ea1o ra m\u1ed9t kho\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 khi t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c kh\u1ea5u hao cho m\u1ee5c \u0111\u00edch t\u00ednh thu\u1ebf nhanh h\u01a1n so v\u1edbi kh\u1ea5u hao cho m\u1ee5c \u0111\u00edch k\u1ebf to\u00e1n. N\u1ebfu kh\u1ea5u hao cho m\u1ee5c \u0111\u00edch t\u00ednh thu\u1ebf ch\u1eadm h\u01a1n so v\u1edbi kh\u1ea5u hao cho m\u1ee5c \u0111\u00edch k\u1ebf to\u00e1n s\u1ebd ph\u00e1t sinh kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 t\u1ea1o ra m\u1ed9t t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i.<\/p>\n

                  Ghi nh\u1eadn ban \u0111\u1ea7u c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3<\/strong><\/p>\n

                  12.M\u1ed9t kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi c\u00f3 th\u1ec3 ph\u00e1t sinh t\u1eeb vi\u1ec7c ghi nh\u1eadn ban \u0111\u1ea7u c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3 nh\u01b0 khi m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb cho m\u1ee5c \u0111\u00edch t\u00ednh thu\u1ebf. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n cho kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi n\u00e0y ph\u1ee5 thu\u1ed9c v\u00e0o b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch d\u1eabn \u0111\u1ebfn vi\u1ec7c ghi nh\u1eadn ban \u0111\u1ea7u c\u1ee7a t\u00e0i s\u1ea3n.<\/p>\n

                  N\u1ebfu giao d\u1ecbch \u0111\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n ho\u1eb7c l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf, doanh nghi\u1ec7p ghi nh\u1eadn thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 ho\u1eb7c t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i v\u00e0 ghi nh\u1eadn chi ph\u00ed ho\u1eb7c thu nh\u1eadp thu\u1ebf ho\u00e3n l\u1ea1i ph\u00e1t sinh trong b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh (xem \u0111o\u1ea1n 41).<\/p>\n

                  Ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/strong><\/p>\n

                  13.T\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i c\u1ea7n \u0111\u01b0\u1ee3c ghi nh\u1eadn cho t\u1ea5t c\u1ea3 c\u00e1c ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, khi ch\u1eafc ch\u1eafn trong t\u01b0\u01a1ng lai s\u1ebd c\u00f3 l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf \u0111\u1ec3 s\u1eed d\u1ee5ng nh\u1eefng ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb n\u00e0y, ngo\u1ea1i tr\u1eeb t\u00e0i s\u1ea3n thu\u1ebf ho\u00e3n l\u1ea1i ph\u00e1t sinh t\u1eeb ghi nh\u1eadn ban \u0111\u1ea7u c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3 t\u1eeb m\u1ed9t giao d\u1ecbch m\u00e0 giao d\u1ecbch n\u00e0y kh\u00f4ng c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n ho\u1eb7c l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf thu nh\u1eadp (l\u1ed7 t\u00ednh thu\u1ebf) t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch.<\/em><\/p>\n

                  14.C\u01a1 s\u1edf ghi nh\u1eadn m\u1ed9t kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 l\u00e0 gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a n\u00f3 s\u1ebd \u0111\u01b0\u1ee3c thanh to\u00e1n trong t\u01b0\u01a1ng lai th\u00f4ng qua vi\u1ec7c doanh nghi\u1ec7p b\u1ecb m\u1ea5t \u0111i l\u1ee3i \u00edch kinh t\u1ebf. Khi l\u1ee3i \u00edch kinh t\u1ebf b\u1ecb m\u1ea5t \u0111i, m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u1ee7a ch\u00fang c\u00f3 th\u1ec3 s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb kh\u1ecfi l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf c\u1ee7a k\u1ef3 sau k\u1ef3 m\u00e0 kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00f3 \u0111\u01b0\u1ee3c ghi nh\u1eadn. Tr\u01b0\u1eddng h\u1ee3p nh\u01b0 v\u1eady, ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi t\u1ed3n t\u1ea1i gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 c\u01a1 s\u1edf t\u00ednh thu\u1ebf c\u1ee7a kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00f3. Do v\u1eady, ph\u00e1t sinh m\u1ed9t t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i v\u1ec1 c\u00e1c kho\u1ea3n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c thu h\u1ed3i trong t\u01b0\u01a1ng lai, khi ph\u1ea7n c\u1ee7a kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00f3 \u0111\u01b0\u1ee3c ph\u00e9p kh\u1ea5u tr\u1eeb khi x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf.<\/p>\n

                  T\u01b0\u01a1ng t\u1ef1 nh\u01b0 v\u1eady, n\u1ebfu gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n nh\u1ecf h\u01a1n c\u01a1 s\u1edf t\u00ednh thu\u1ebf c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 th\u00ec ch\u00eanh l\u1ec7ch l\u00e0m ph\u00e1t sinh m\u1ed9t t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i v\u1ec1 c\u00e1c kho\u1ea3n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c thu h\u1ed3i trong t\u01b0\u01a1ng lai.<\/p>\n\n\n\n
                  V\u00ed d\u1ee5:<\/p>\n

                  M\u1ed9t doanh nghi\u1ec7p ghi nh\u1eadn m\u1ed9t kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 100, l\u00e0 chi ph\u00ed ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m. Cho m\u1ee5c \u0111\u00edch t\u00ednh thu\u1ebf thu nh\u1eadp, chi ph\u00ed b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi doanh nghi\u1ec7p thanh to\u00e1n ngh\u0129a v\u1ee5 b\u1ea3o h\u00e0nh. Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 28%.<\/p>\n

                  C\u01a1 s\u1edf t\u00ednh thu\u1ebf c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 n\u00e0y l\u00e0 kh\u00f4ng (gi\u00e1 tr\u1ecb ghi s\u1ed5 100, tr\u1eeb \u0111i ph\u1ea7n gi\u00e1 tr\u1ecb c\u1ee7a kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 100 s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb cho m\u1ee5c \u0111\u00edch t\u00ednh thu\u1ebf trong t\u01b0\u01a1ng lai). Khi thanh to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3 theo gi\u00e1 tr\u1ecb ghi s\u1ed5, doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf trong t\u01b0\u01a1ng lai c\u1ee7a m\u00ecnh v\u1edbi gi\u00e1 tr\u1ecb 100 v\u00e0 do \u0111\u00f3 thu\u1ebf thu nh\u1eadp gi\u1ea3m 28 (28% c\u1ee7a 100). Ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 100 v\u00e0 c\u01a1 s\u1edf t\u00ednh thu\u1ebf 0, l\u00e0 ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb 100. V\u00ec v\u1eady, doanh nghi\u1ec7p ghi nh\u1eadn t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i l\u00e0 28, v\u1edbi \u0111i\u1ec1u ki\u1ec7n doanh nghi\u1ec7p ch\u1eafc ch\u1eafn s\u1ebd c\u00f3 \u0111\u01b0\u1ee3c \u0111\u1ee7 l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf trong t\u01b0\u01a1ng lai \u0111\u1ec3 c\u00f3 th\u1ec3 h\u01b0\u1edfng l\u1ee3i t\u1eeb vi\u1ec7c gi\u1ea3m thu\u1ebf trong t\u01b0\u01a1ng lai.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                  15.Ch\u00eanh l\u1ec7ch c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb d\u1eabn \u0111\u1ebfn ghi nh\u1eadn t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i, v\u00ed d\u1ee5:<\/p>\n

                  Chi ph\u00ed v\u1ec1 c\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 \u0111\u01b0\u1ee3c t\u00ednh tr\u1eeb v\u00e0o l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n, nh\u01b0ng ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf thu nh\u1eadp khi doanh nghi\u1ec7p th\u1ef1c chi. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y s\u1ebd c\u00f3 ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3 v\u1edbi c\u01a1 s\u1edf t\u00ednh thu\u1ebf c\u1ee7a kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3. Ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb n\u00e0y l\u00e0m ph\u00e1t sinh t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i do doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i \u00edch kinh t\u1ebf d\u01b0\u1edbi h\u00ecnh th\u1ee9c gi\u1ea3m l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf khi doanh nghi\u1ec7p th\u1ef1c chi v\u1ec1 s\u1eeda ch\u1eefa l\u1edbn TSC\u0110.<\/p>\n

                  16.Vi\u1ec7c ho\u00e0n nh\u1eadp c\u00e1c ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb d\u1eabn \u0111\u1ebfn s\u1ef1 gi\u1ea3m tr\u1eeb khi x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf trong t\u01b0\u01a1ng lai. Doanh nghi\u1ec7p s\u1ebd ch\u1ec9 \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i \u00edch kinh t\u1ebf d\u01b0\u1edbi h\u00ecnh th\u1ee9c gi\u1ea3m tr\u1eeb c\u00e1c kho\u1ea3n n\u1ed9p thu\u1ebf n\u1ebfu doanh nghi\u1ec7p c\u00f3 \u0111\u1ee7 l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf \u0111\u1ec3 c\u00f3 th\u1ec3 b\u00f9 tr\u1eeb v\u1edbi ph\u1ea7n gi\u1ea3m tr\u1eeb \u0111\u00f3. Do v\u1eady, m\u1ed9t doanh nghi\u1ec7p ch\u1ec9 ghi nh\u1eadn t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i khi ch\u1eafc ch\u1eafn c\u00f3 l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf \u0111\u1ec3 s\u1eed d\u1ee5ng c\u00e1c ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n

                  17.Vi\u1ec7c c\u00f3 l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf \u0111\u1ec3 s\u1eed d\u1ee5ng c\u00e1c ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c coi l\u00e0 ch\u1eafc ch\u1eafn khi c\u00f3 \u0111\u1ee7 c\u00e1c ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ch\u1ecbu thu\u1ebf li\u00ean quan \u0111\u1ebfn c\u00f9ng m\u1ed9t c\u01a1 quan thu\u1ebf v\u00e0 c\u00f9ng m\u1ed9t \u0111\u01a1n v\u1ecb ch\u1ecbu thu\u1ebf, v\u00e0 c\u00e1c ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ch\u1ecbu thu\u1ebf \u0111\u00f3 d\u1ef1 ki\u1ebfn s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp:<\/p>\n

                  Trong c\u00f9ng k\u1ef3 v\u1edbi s\u1ef1 ho\u00e0n nh\u1eadp ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u00f3; ho\u1eb7c<\/p>\n

                  Trong c\u00e1c k\u1ef3 m\u00e0 m\u1ed9t kho\u1ea3n l\u1ed7 t\u00ednh thu\u1ebf ph\u00e1t sinh t\u1eeb t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i \u0111\u00f3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n sang c\u00e1c k\u1ef3 sau.<\/p>\n

                  Trong t\u00ecnh hu\u1ed1ng nh\u01b0 v\u1eady, t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i \u0111\u01b0\u1ee3c ghi nh\u1eadn trong k\u1ef3 s\u1ebd ph\u00e1t sinh c\u00e1c ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n

                  18.Khi kh\u00f4ng c\u00f3 \u0111\u1ee7 c\u00e1c ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ch\u1ecbu thu\u1ebf li\u00ean quan \u0111\u1ebfn c\u00f9ng m\u1ed9t c\u01a1 quan thu\u1ebf v\u00e0 c\u00f9ng \u0111\u01a1n v\u1ecb ch\u1ecbu thu\u1ebf, th\u00ec t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn trong ph\u1ea1m vi:<\/p>\n

                  Doanh nghi\u1ec7p c\u00f3 \u0111\u1ee7 l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf li\u00ean quan \u0111\u1ebfn c\u00f9ng m\u1ed9t c\u01a1 quan thu\u1ebf v\u00e0 \u0111\u01a1n v\u1ecb ch\u1ecbu thu\u1ebf trong c\u00f9ng k\u1ef3 ph\u00e1t sinh vi\u1ec7c ho\u00e0n nh\u1eadp c\u00e1c ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (ho\u1eb7c trong c\u00e1c k\u1ef3 m\u00e0 m\u1ed9t kho\u1ea3n l\u1ed7 t\u00ednh thu\u1ebf ph\u00e1t sinh t\u1eeb t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i \u0111\u00f3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n sang n\u0103m sau). Khi \u0111\u00e1nh gi\u00e1 l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf trong t\u01b0\u01a1ng lai, doanh nghi\u1ec7p kh\u00f4ng t\u00ednh \u0111\u1ebfn c\u00e1c gi\u00e1 tr\u1ecb ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1eeb c\u00e1c ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb d\u1ef1 ki\u1ebfn s\u1ebd ph\u00e1t sinh trong t\u01b0\u01a1ng lai, v\u00ec t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u00e1t sinh t\u1eeb c\u00e1c ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb n\u00e0y c\u0169ng s\u1ebd \u0111\u00f2i h\u1ecfi l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng; ho\u1eb7c<\/p>\n

                  V\u1eadn d\u1ee5ng h\u1ee3p l\u00fd c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf \u0111\u1ec3 t\u1ea1o ra l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf c\u1ee7a nh\u1eefng k\u1ef3 th\u00edch h\u1ee3p.<\/strong><\/p>\n

                  19.V\u1eadn d\u1ee5ng h\u1ee3p l\u00fd c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf l\u00e0 bi\u1ec7n ph\u00e1p m\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u1ec3 t\u1ea1o ra ho\u1eb7c t\u0103ng m\u1ee9c thu nh\u1eadp t\u00ednh thu\u1ebf trong m\u1ed9t k\u1ef3 c\u1ee5 th\u1ec3 tr\u01b0\u1edbc khi h\u1ebft h\u1ea1n chuy\u1ec3n m\u1ed9t kho\u1ea3n l\u1ed7 hay m\u1ed9t kho\u1ea3n \u01b0u \u0111\u00e3i thu\u1ebf. V\u00ed d\u1ee5 l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u1ea1o ra ho\u1eb7c t\u0103ng l\u00ean b\u1edfi:<\/p>\n

                  T\u1ea1m ho\u00e3n kho\u1ea3n b\u1ed3i th\u01b0\u1eddng \u0111\u1ec3 kh\u00f4ng gi\u1ea3m tr\u1eeb v\u00e0o l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf;<\/p>\n

                  B\u00e1n ho\u1eb7c cho thu\u00ea l\u1ea1i c\u00e1c t\u00e0i s\u1ea3n \u0111\u00e3 t\u0103ng gi\u00e1 nh\u01b0ng c\u01a1 s\u1edf t\u00ednh thu\u1ebf kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh theo s\u1ef1 t\u0103ng gi\u00e1 \u0111\u00f3; v\u00e0<\/p>\n

                  B\u00e1n c\u00e1c t\u00e0i s\u1ea3n t\u1ea1o ra thu nh\u1eadp kh\u00f4ng ch\u1ecbu thu\u1ebf nh\u01b0 b\u00e1n tr\u00e1i phi\u1ebfu ch\u00ednh ph\u1ee7 \u0111\u1ec3 mua kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c t\u1ea1o ra thu nh\u1eadp t\u00ednh thu\u1ebf.<\/p>\n

                  Khi v\u1eadn d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf c\u00f3 th\u1ec3 t\u1ea1o ra kh\u1ea3 n\u0103ng chuy\u1ec3n l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf t\u1eeb k\u1ef3 sau l\u00ean k\u1ef3 tr\u01b0\u1edbc, vi\u1ec7c s\u1eed d\u1ee5ng m\u1ed9t kho\u1ea3n l\u1ed7 hay m\u1ed9t kho\u1ea3n \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n sang v\u1eabn ph\u1ee5 thu\u1ed9c v\u00e0o s\u1ef1 c\u00f3 \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf trong t\u01b0\u01a1ng lai \u0111\u01b0\u1ee3c t\u1ea1o ra t\u1eeb c\u00e1c ngu\u1ed3n kh\u00e1c ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0 t\u1eeb c\u00e1c ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ph\u00e1t sinh trong t\u01b0\u01a1ng lai.<\/p>\n

                  20.Khi doanh nghi\u1ec7p li\u00ean ti\u1ebfp thua l\u1ed7 th\u00ec doanh nghi\u1ec7p ph\u1ea3i xem x\u00e9t c\u00e1c quy \u0111\u1ecbnh trong \u0111o\u1ea1n 22 v\u00e0 23.<\/p>\n

                  C\u00e1c kho\u1ea3n l\u1ed7 t\u00ednh thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n \u01b0u \u0111\u00e3i thu\u1ebf ch\u01b0a s\u1eed d\u1ee5ng<\/strong><\/p>\n

                  21.T\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i c\u1ea7n \u0111\u01b0\u1ee3c ghi nh\u1eadn cho gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n sang c\u00e1c k\u1ef3 sau c\u1ee7a c\u00e1c kho\u1ea3n l\u1ed7 t\u00ednh thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n \u01b0u \u0111\u00e3i thu\u1ebf ch\u01b0a s\u1eed d\u1ee5ng trong ph\u1ea1m vi ch\u1eafc ch\u1eafn c\u00f3 \u0111\u1ee7 l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf trong t\u01b0\u01a1ng lai \u0111\u1ec3 s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n l\u1ed7 t\u00ednh thu\u1ebf v\u00e0 c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf ch\u01b0a s\u1eed d\u1ee5ng \u0111\u00f3.<\/em><\/p>\n

                  22.\u0110i\u1ec1u ki\u1ec7n ghi nh\u1eadn t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u00e1t sinh t\u1eeb gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n sang c\u1ee7a c\u00e1c kho\u1ea3n l\u1ed7 t\u00ednh thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n \u01b0u \u0111\u00e3i thu\u1ebf ch\u01b0a s\u1eed d\u1ee5ng c\u0169ng gi\u1ed1ng v\u1edbi \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u00e1t sinh t\u1eeb c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. Tuy nhi\u00ean, s\u1ef1 t\u1ed3n t\u1ea1i c\u1ee7a c\u00e1c kho\u1ea3n l\u1ed7 t\u00ednh thu\u1ebf ch\u01b0a s\u1eed d\u1ee5ng l\u00e0 b\u1eb1ng ch\u1ee9ng r\u00f5 r\u00e0ng v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p c\u00f3 th\u1ec3 kh\u00f4ng c\u00f3 l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf trong t\u01b0\u01a1ng lai. Khi doanh nghi\u1ec7p li\u00ean ti\u1ebfp thua l\u1ed7 th\u00ec doanh nghi\u1ec7p ch\u1ec9 ghi nh\u1eadn t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u00e1t sinh t\u1eeb c\u00e1c kho\u1ea3n l\u1ed7 t\u00ednh thu\u1ebf hay c\u00e1c kho\u1ea3n \u01b0u \u0111\u00e3i thu\u1ebf ch\u01b0a s\u1eed d\u1ee5ng trong ph\u1ea1m vi doanh nghi\u1ec7p c\u00f3 \u0111\u1ee7 c\u00e1c ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ch\u1ecbu thu\u1ebf ho\u1eb7c c\u00f3 b\u1eb1ng ch\u1ee9ng thuy\u1ebft ph\u1ee5c kh\u00e1c v\u1ec1 vi\u1ec7c s\u1ebd c\u00f3 l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n l\u1ed7 t\u00ednh thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n \u01b0u \u0111\u00e3i thu\u1ebf ch\u01b0a s\u1eed d\u1ee5ng \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y y\u00eau c\u1ea7u l\u00e0 ph\u1ea3i tr\u00ecnh b\u00e0y gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i v\u00e0 c\u00e1c b\u1eb1ng ch\u1ee9ng ghi nh\u1eadn t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i (xem \u0111o\u1ea1n 59).<\/p>\n

                  23.\u0110\u1ec3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng ch\u1eafc ch\u1eafn s\u1ebd c\u00f3 l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf \u0111\u1ec3 c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n l\u1ed7 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n sang n\u0103m sau v\u00e0 c\u00e1c kho\u1ea3n \u01b0u \u0111\u00e3i thu\u1ebf ch\u01b0a s\u1eed d\u1ee5ng, doanh nghi\u1ec7p c\u1ea7n c\u00e2n nh\u1eafc c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n

                  Doanh nghi\u1ec7p c\u00f3 \u0111\u1ee7 c\u00e1c ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ch\u1ecbu thu\u1ebf li\u00ean quan \u0111\u1ebfn c\u00f9ng c\u01a1 quan thu\u1ebf v\u00e0 c\u00f9ng \u0111\u01a1n v\u1ecb ch\u1ecbu thu\u1ebf m\u00e0 c\u00e1c ch\u00eanh l\u1ec7ch n\u00e0y s\u1ebd l\u00e0m ph\u00e1t sinh c\u00e1c kho\u1ea3n ph\u1ea3i ch\u1ecbu thu\u1ebf \u0111\u1ec3 c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n l\u1ed7 t\u00ednh thu\u1ebf ho\u1eb7c c\u00e1c kho\u1ea3n \u01b0u \u0111\u00e3i thu\u1ebf ch\u01b0a s\u1eed d\u1ee5ng tr\u01b0\u1edbc khi c\u00e1c kho\u1ea3n n\u00e0y h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng;<\/p>\n

                  Doanh nghi\u1ec7p c\u00f3 l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf tr\u01b0\u1edbc khi h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n chuy\u1ec3n l\u1ed7 v\u00e0 c\u00e1c kho\u1ea3n \u01b0u \u0111\u00e3i thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng;<\/p>\n

                  Nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn c\u00e1c kho\u1ea3n l\u1ed7 t\u00ednh thu\u1ebf ch\u01b0a s\u1eed d\u1ee5ng c\u00f3 ti\u1ebfp t\u1ee5c x\u1ea3y ra hay kh\u00f4ng; v\u00e0<\/p>\n

                  C\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf (xem \u0111o\u1ea1n 19) c\u00f3 cho ph\u00e9p doanh nghi\u1ec7p t\u1ea1o ra l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf trong k\u1ef3 c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n l\u1ed7 t\u00ednh thu\u1ebf hay c\u00e1c kho\u1ea3n \u01b0u \u0111\u00e3i thu\u1ebf ch\u01b0a s\u1eed d\u1ee5ng.<\/p>\n

                  N\u1ebfu kh\u00f4ng ch\u1eafc ch\u1eafn c\u00f3 l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf \u0111\u1ec3 s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n l\u1ed7 ch\u1ecbu thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n \u01b0u \u0111\u00e3i thu\u1ebf, th\u00ec t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn.<\/p>\n

                  \u0110\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ch\u01b0a \u0111\u01b0\u1ee3c ghi nh\u1eadn<\/strong><\/p>\n

                  24.T\u1ea1i c\u00e1c ng\u00e0y k\u1ebft th\u00fac ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n, doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh gi\u00e1 c\u00e1c t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ch\u01b0a \u0111\u01b0\u1ee3c ghi nh\u1eadn. Doanh nghi\u1ec7p c\u1ea7n ghi nh\u1eadn t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i tr\u01b0\u1edbc \u0111\u00f3 ch\u01b0a \u0111\u01b0\u1ee3c ghi nh\u1eadn khi vi\u1ec7c c\u00f3 \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf trong t\u01b0\u01a1ng lai \u0111\u1ec3 cho ph\u00e9p t\u00e0i s\u1ea3n thu\u1ebf ho\u00e3n l\u1ea1i \u0111\u01b0\u1ee3c thu h\u1ed3i tr\u1edf n\u00ean ch\u1eafc ch\u1eafn. V\u00ed d\u1ee5, vi\u1ec7c c\u1ea3i thi\u1ec7n \u0111i\u1ec1u ki\u1ec7n kinh doanh l\u00e0m cho y\u1ebfu t\u1ed1 ch\u1eafc ch\u1eafn tr\u1edf n\u00ean r\u00f5 r\u00e0ng h\u01a1n l\u00e0 doanh nghi\u1ec7p s\u1ebd t\u1ea1o ra \u0111\u1ee7 l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf trong t\u01b0\u01a1ng lai, th\u1ecfa m\u00e3n c\u00e1c quy \u0111\u1ecbnh trong \u0111o\u1ea1n 13 ho\u1eb7c 21.<\/p>\n

                  Kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, chi nh\u00e1nh, c\u00f4ng ty li\u00ean k\u1ebft v\u00e0 c\u00e1c kho\u1ea3n v\u1ed1n g\u00f3p li\u00ean doanh<\/strong><\/p>\n

                    \n
                  1. M\u1ed9t doanh nghi\u1ec7p ph\u1ea3i ghi nh\u1eadn thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 cho t\u1ea5t c\u1ea3 c\u00e1c ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ch\u1ecbu thu\u1ebf g\u1eafn li\u1ec1n v\u1edbi c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, chi nh\u00e1nh, c\u00f4ng ty li\u00ean k\u1ebft v\u00e0 c\u00e1c kho\u1ea3n v\u1ed1n g\u00f3p li\u00ean doanh, tr\u1eeb khi \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u1ea3 2 \u0111i\u1ec1u ki\u1ec7n sau:<\/em><\/li>\n<\/ol>\n

                    a)C\u00f4ng ty m\u1eb9, nh\u00e0 \u0111\u1ea7u t\u01b0 ho\u1eb7c b\u00ean li\u00ean doanh c\u00f3 kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t th\u1eddi gian ho\u00e0n nh\u1eadp kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi;<\/em><\/p>\n

                    b)Ch\u1eafc ch\u1eafn kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp trong t\u01b0\u01a1ng lai c\u00f3 th\u1ec3 d\u1ef1 \u0111o\u00e1n \u0111\u01b0\u1ee3c.<\/em><\/p>\n

                    26.Khi m\u1ed9t c\u00f4ng ty m\u1eb9 ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c ch\u00ednh s\u00e1ch chia c\u1ed5 t\u1ee9c c\u1ee7a c\u00f4ng ty con, c\u00f4ng ty m\u1eb9 c\u00f3 th\u1ec3 ki\u1ec3m so\u00e1t th\u1eddi gian ho\u00e0n nh\u1eadp c\u00e1c ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi g\u1eafn li\u1ec1n v\u1edbi kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00f3 (bao g\u1ed3m c\u00e1c ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ph\u00e1t sinh kh\u00f4ng ch\u1ec9 t\u1eeb l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i m\u00e0 c\u00f2n t\u1eeb c\u00e1c ch\u00eanh l\u1ec7ch chuy\u1ec3n \u0111\u1ed5i ngo\u1ea1i t\u1ec7). H\u01a1n n\u1eefa, th\u01b0\u1eddng kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb kho\u1ea3n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ebd ph\u1ea3i tr\u1ea3 khi ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ho\u00e0n nh\u1eadp. Khi c\u00f4ng ty m\u1eb9 x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn c\u1ee7a c\u00f4ng ty con s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n ph\u1ed1i trong t\u01b0\u01a1ng lai c\u00f3 th\u1ec3 d\u1ef1 \u0111o\u00e1n \u0111\u01b0\u1ee3c, th\u00ec c\u00f4ng ty m\u1eb9 kh\u00f4ng ghi nh\u1eadn thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3. \u0110\u1ed1i v\u1edbi kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c chi nh\u00e1nh, qu\u00e1 tr\u00ecnh xem x\u00e9t c\u0169ng di\u1ec5n ra t\u01b0\u01a1ng t\u1ef1.<\/p>\n

                      \n
                    1. Doanh nghi\u1ec7p ghi nh\u1eadn theo \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 ch\u00ednh th\u1ee9c trong ghi ch\u00e9p k\u1ebf to\u00e1n cho c\u00e1c kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 phi ti\u1ec1n t\u1ec7 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i m\u00e0 ho\u1ea1t \u0111\u1ed9ng n\u00e0y l\u00e0 m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi v\u1edbi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p (xem Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 10 \u201c\u1ea3nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c thay \u0111\u1ed5i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i\u201d).<\/li>\n<\/ol>\n

                      Khi l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf hay l\u1ed7 t\u00ednh thu\u1ebf v\u00e0 c\u01a1 s\u1edf t\u00ednh thu\u1ebf thu nh\u1eadp c\u1ee7a kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 phi ti\u1ec1n t\u1ec7 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng ngo\u1ea1i t\u1ec7, th\u00ec c\u00e1c thay \u0111\u1ed5i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i c\u0169ng l\u00e0m ph\u00e1t sinh c\u00e1c ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi. Ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi n\u00e0y li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i ch\u1ee9 kh\u00f4ng li\u00ean quan t\u1edbi kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p b\u00e1o c\u00e1o n\u00ean doanh nghi\u1ec7p b\u00e1o c\u00e1o ghi nh\u1eadn n\u1ee3 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 ho\u1eb7c t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i (n\u1ebfu th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n \u1edf \u0111o\u1ea1n 13) ph\u00e1t sinh. Thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u00e1t sinh \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh (xem \u0111o\u1ea1n 40).<\/p>\n

                      28.Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00f4ng ty li\u00ean k\u1ebft n\u1ebfu kh\u00f4ng c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t th\u00ec kh\u00f4ng quy\u1ebft \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u00ednh s\u00e1ch chia c\u1ed5 t\u1ee9c c\u1ee7a c\u00f4ng ty li\u00ean k\u1ebft \u0111\u00f3. Khi kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn l\u00e0 l\u1ee3i nhu\u1eadn c\u1ee7a c\u00f4ng ty li\u00ean k\u1ebft s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n ph\u1ed1i trong t\u01b0\u01a1ng lai c\u00f3 th\u1ec3 d\u1ef1 \u0111o\u00e1n \u0111\u01b0\u1ee3c, th\u00ec nh\u00e0 \u0111\u1ea7u t\u01b0 ph\u1ea3i ghi nh\u1eadn thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 ph\u00e1t sinh t\u1eeb kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ch\u1ecbu thu\u1ebf g\u1eafn li\u1ec1n v\u1edbi kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft. Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf s\u1ebd ph\u1ea3i tr\u1ea3 n\u1ebfu thu h\u1ed3i gi\u00e1 v\u1ed1n c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft, nh\u01b0ng c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c l\u00e0 n\u00f3 s\u1ebd b\u1eb1ng ho\u1eb7c v\u01b0\u1ee3t m\u1ee9c t\u1ed1i thi\u1ec3u. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo m\u1ee9c t\u1ed1i thi\u1ec3u \u0111\u00f3.<\/p>\n

                      29.C\u00e1c b\u00ean li\u00ean doanh th\u01b0\u1eddng tho\u1ea3 thu\u1eadn v\u1ec1 vi\u1ec7c ph\u00e2n chia l\u1ee3i nhu\u1eadn v\u00e0 x\u00e1c \u0111\u1ecbnh vi\u1ec7c quy\u1ebft \u0111\u1ecbnh ph\u00e2n chia n\u00e0y c\u1ea7n c\u00f3 s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c b\u00ean li\u00ean doanh hay ch\u1ec9 c\u1ea7n s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a \u0111a s\u1ed1 b\u00ean li\u00ean doanh. Khi m\u1ed9t b\u00ean li\u00ean doanh c\u00f3 th\u1ec3 ki\u1ec3m so\u00e1t vi\u1ec7c ph\u00e2n chia l\u1ee3i nhu\u1eadn v\u00e0 ch\u1eafc ch\u1eafn r\u1eb1ng l\u1ee3i nhu\u1eadn s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n chia trong t\u01b0\u01a1ng lai c\u00f3 th\u1ec3 d\u1ef1 \u0111o\u00e1n \u0111\u01b0\u1ee3c th\u00ec thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn.<\/p>\n

                      30.Doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i ghi nh\u1eadn t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i cho t\u1ea5t c\u1ea3 c\u00e1c ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ph\u00e1t sinh t\u1eeb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c c\u00f4ng ty con, chi nh\u00e1nh, c\u00f4ng ty li\u00ean k\u1ebft v\u00e0 c\u00e1c kho\u1ea3n v\u1ed1n g\u00f3p li\u00ean doanh khi ch\u1eafc ch\u1eafn l\u00e0:<\/em><\/p>\n

                      Ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi s\u1ebd ho\u00e0n nh\u1eadp trong t\u01b0\u01a1ng lai c\u00f3 th\u1ec3 d\u1ef1 \u0111o\u00e1n \u0111\u01b0\u1ee3c; v\u00e0<\/em><\/p>\n

                      C\u00f3 l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf \u0111\u1ec3 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi \u0111\u00f3.<\/em><\/p>\n

                      31.\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00f3 n\u00ean ghi nh\u1eadn t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i cho c\u00e1c ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb g\u1eafn li\u1ec1n v\u1edbi c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c c\u00f4ng ty con, chi nh\u00e1nh, c\u00f4ng ty li\u00ean k\u1ebft v\u00e0 c\u00e1c kho\u1ea3n v\u1ed1n g\u00f3p li\u00ean doanh hay kh\u00f4ng, doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t quy \u0111\u1ecbnh \u1edf c\u00e1c \u0111o\u1ea1n t\u1eeb 17 \u0111\u1ebfn 20.<\/p>\n

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

                      32.Thu\u1ebf thu nh\u1eadp hi\u1ec7n h\u00e0nh ph\u1ea3i n\u1ed9p (ho\u1eb7c t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp hi\u1ec7n h\u00e0nh) cho n\u0103m hi\u1ec7n h\u00e0nh v\u00e0 c\u00e1c n\u0103m tr\u01b0\u1edbc \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 tr\u1ecb d\u1ef1 ki\u1ebfn ph\u1ea3i n\u1ed9p cho (ho\u1eb7c thu h\u1ed3i t\u1eeb) c\u01a1 quan thu\u1ebf, s\u1eed d\u1ee5ng c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t (v\u00e0 c\u00e1c lu\u1eadt thu\u1ebf) c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i ng\u00e0y k\u1ebft th\u00fac ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n.<\/em><\/p>\n

                      33.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 c\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo thu\u1ebf su\u1ea5t d\u1ef1 t\u00ednh s\u1ebd \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c thu h\u1ed3i hay n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c thanh to\u00e1n, d\u1ef1a tr\u00ean c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t (v\u00e0 c\u00e1c lu\u1eadt thu\u1ebf) c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i ng\u00e0y k\u1ebft th\u00fac ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n.<\/em><\/p>\n

                      34.T\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp hi\u1ec7n h\u00e0nh v\u00e0 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i c\u0169ng nh\u01b0 thu\u1ebf thu nh\u1eadp hi\u1ec7n h\u00e0nh v\u00e0 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00ednh theo thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 ban h\u00e0nh.<\/p>\n

                      35.Vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 v\u00e0 t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i ph\u1ea3n \u1ea3nh c\u00e1c \u1ea3nh h\u01b0\u1edfng v\u1ec1 thu\u1ebf theo \u0111\u00fang c\u00e1ch th\u1ee9c thu h\u1ed3i ho\u1eb7c thanh to\u00e1n gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 m\u00e0 doanh nghi\u1ec7p d\u1ef1 ki\u1ebfn t\u1ea1i ng\u00e0y k\u1ebft th\u00fac ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n.<\/em><\/p>\n

                      36.T\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i v\u00e0 n\u1ee3 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 kh\u00f4ng \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u.<\/p>\n

                      37.\u0110\u1ec3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch tin c\u1eady 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 n\u1ed9p tr\u00ean c\u01a1 s\u1edf chi\u1ebft kh\u1ea5u, c\u1ea7n ph\u1ea3i c\u00f3 bi\u1ec3u chi ti\u1ebft v\u1ec1 th\u1eddi gian ho\u00e0n nh\u1eadp c\u1ee7a t\u1eebng kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi. Trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, vi\u1ec7c c\u00f3 \u0111\u01b0\u1ee3c bi\u1ec3u chi ti\u1ebft nh\u01b0 v\u1eady l\u00e0 kh\u00f4ng th\u1ef1c t\u1ebf ho\u1eb7c r\u1ea5t ph\u1ee9c t\u1ea1p. V\u00ec v\u1eady, vi\u1ec7c \u0111\u00f2i h\u1ecfi b\u1eaft bu\u1ed9c ph\u1ea3i chi\u1ebft kh\u1ea5u c\u00e1c t\u00e0i s\u1ea3n thu\u1ebf ho\u00e3n l\u1ea1i v\u00e0 thu\u1ebf ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 l\u00e0 kh\u00f4ng ph\u00f9 h\u1ee3p. N\u1ebfu cho ph\u00e9p m\u00e0 kh\u00f4ng \u0111\u00f2i h\u1ecfi b\u1eaft bu\u1ed9c ph\u1ea3i chi\u1ebft kh\u1ea5u s\u1ebd d\u1eabn \u0111\u1ebfn t\u00e0i s\u1ea3n thu\u1ebf ho\u00e3n l\u1ea1i v\u00e0 thu\u1ebf ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n gi\u1eefa c\u00e1c doanh nghi\u1ec7p. V\u00ec v\u1eady, chu\u1ea9n m\u1ef1c n\u00e0y kh\u00f4ng \u0111\u00f2i h\u1ecfi b\u1eaft bu\u1ed9c v\u00e0 c\u0169ng kh\u00f4ng cho ph\u00e9p chi\u1ebft kh\u1ea5u t\u00e0i s\u1ea3n thu\u1ebf ho\u00e3n l\u1ea1i v\u00e0 thu\u1ebf ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3.<\/p>\n

                      38.Gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i \u0111\u01b0\u1ee3c xem x\u00e9t l\u1ea1i v\u00e0o ng\u00e0y k\u1ebft th\u00fac ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n. Doanh nghi\u1ec7p ph\u1ea3i gi\u1ea3m gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i \u0111\u1ebfn m\u1ee9c \u0111\u1ea3m b\u1ea3o ch\u1eafc ch\u1eafn c\u00f3 \u0111\u1ee7 l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf cho ph\u00e9p l\u1ee3i \u00edch c\u1ee7a m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng. C\u00e1c kho\u1ea3n ghi gi\u1ea3m n\u00e0y c\u1ea7n ph\u1ea3i ho\u00e0n nh\u1eadp khi x\u00e1c \u0111\u1ecbnh ch\u1eafc ch\u1eafn c\u00f3 \u0111\u1ee7 l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf.<\/em><\/p>\n

                      Ghi nh\u1eadn thu\u1ebf thu nh\u1eadp hi\u1ec7n h\u00e0nh v\u00e0 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i<\/strong><\/p>\n

                      39.K\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi \u1ea3nh h\u01b0\u1edfng v\u1ec1 thu\u1ebf thu nh\u1eadp hi\u1ec7n h\u00e0nh v\u00e0 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i c\u1ee7a m\u1ed9t giao d\u1ecbch hay s\u1ef1 ki\u1ec7n kh\u00e1c \u0111\u01b0\u1ee3c ghi nh\u1eadn nh\u1ea5t qu\u00e1n v\u1edbi vi\u1ec7c ghi nh\u1eadn cho ch\u00ednh giao d\u1ecbch hay s\u1ef1 ki\u1ec7n \u0111\u00f3 theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111o\u1ea1n t\u1eeb 40 \u0111\u1ebfn 47.<\/p>\n

                      B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong><\/p>\n

                      40.Thu\u1ebf thu nh\u1eadp hi\u1ec7n h\u00e0nh v\u00e0 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 thu nh\u1eadp hay chi ph\u00ed \u0111\u1ec3 t\u00ednh l\u00e3i, l\u1ed7 c\u1ee7a k\u1ef3 ph\u00e1t sinh, ngo\u1ea1i tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thu\u1ebf thu nh\u1eadp ph\u00e1t sinh t\u1eeb m\u1ed9t giao d\u1ecbch ho\u1eb7c s\u1ef1 ki\u1ec7n \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u1ef1c ti\u1ebfp v\u00e0o v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu trong c\u00f9ng k\u1ef3 hay m\u1ed9t k\u1ef3 kh\u00e1c (xem c\u00e1c \u0111o\u1ea1n t\u1eeb 43 \u0111\u1ebfn 47).<\/em><\/p>\n

                      41.Ph\u1ea7n l\u1edbn 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 ph\u00e1t sinh khi m\u1ed9t kho\u1ea3n thu nh\u1eadp ho\u1eb7c chi ph\u00ed \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n c\u1ee7a m\u1ed9t k\u1ef3, nh\u01b0ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf (l\u1ed7 t\u00ednh thu\u1ebf) c\u1ee7a m\u1ed9t k\u1ef3 kh\u00e1c. Thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u00e1t sinh \u0111\u01b0\u1ee3c ghi nh\u1eadn trong b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, nh\u01b0:<\/p>\n

                      Doanh thu ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh \u1edf Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 10 \u201c\u1ea3nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c thay \u0111\u1ed5i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i\u201d, nh\u01b0ng ch\u1ec9 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf (l\u1ed7 t\u00ednh thu\u1ebf) tr\u00ean c\u01a1 s\u1edf th\u1ef1c t\u1ebf ph\u00e1t sinh; v\u00e0<\/p>\n

                      Chi ph\u00ed c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 02 \u201cH\u00e0ng t\u1ed3n kho\u201d nh\u01b0ng ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n \u0111\u1ec3 kh\u1ea5u tr\u1eeb cho m\u1ee5c \u0111\u00edch t\u00ednh thu\u1ebf.<\/p>\n

                      42.Gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a 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 c\u00f3 th\u1ec3 thay \u0111\u1ed5i th\u1eadm ch\u00ed c\u1ea3 khi kh\u00f4ng c\u00f3 s\u1ef1 thay \u0111\u1ed5i gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi c\u00f3 li\u00ean quan, nh\u01b0:<\/p>\n

                        \n
                      1. a) Khi c\u00f3 thay \u0111\u1ed5i v\u1ec1 thu\u1ebf su\u1ea5t ho\u1eb7c Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/li>\n
                      2. b) Khi \u0111\u00e1nh gi\u00e1 l\u1ea1i kh\u1ea3 n\u0103ng thu h\u1ed3i c\u1ee7a t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i; ho\u1eb7c<\/li>\n
                      3. c) Khi thay \u0111\u1ed5i c\u00e1ch th\u1ee9c thu h\u1ed3i gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n.<\/li>\n<\/ol>\n

                        Thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u00e1t sinh \u0111\u01b0\u1ee3c ghi nh\u1eadn trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, ngo\u1ea1i tr\u1eeb ph\u1ea1m vi li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n m\u1ee5c tr\u01b0\u1edbc \u0111\u00e2y \u0111\u00e3 \u0111\u01b0\u1ee3c ghi th\u1eb3ng v\u00e0o v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (xem \u0111o\u1ea1n 45).<\/p>\n

                        C\u00e1c kho\u1ea3n m\u1ee5c ghi th\u1eb3ng v\u00e0o v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/p>\n

                        43.Thu\u1ebf thu nh\u1eadp hi\u1ec7n h\u00e0nh v\u00e0 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i \u0111\u01b0\u1ee3c ghi th\u1eb3ng v\u00e0o v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu n\u1ebfu kho\u1ea3n thu\u1ebf \u0111\u00f3 c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n m\u1ee5c \u0111\u01b0\u1ee3c ghi th\u1eb3ng v\u00e0o v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu trong c\u00f9ng k\u1ef3 hay k\u1ef3 kh\u00e1c.<\/em><\/p>\n

                        44.Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam y\u00eau c\u1ea7u ho\u1eb7c cho ph\u00e9p m\u1ed9t s\u1ed1 kho\u1ea3n m\u1ee5c \u0111\u01b0\u1ee3c ghi th\u1eb3ng v\u00e0o v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, nh\u01b0:<\/p>\n

                          \n
                        1. a) \u0110i\u1ec1u ch\u1ec9nh s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i do c\u00f3 thay \u0111\u1ed5i v\u1ec1 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, m\u00e0 vi\u1ec7c thay \u0111\u1ed5i n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 ho\u1eb7c ph\u1ea3i s\u1eeda do c\u00f3 l\u1ed7i c\u01a1 b\u1ea3n (xem Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 29 \u201cThay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n v\u00e0 c\u00e1c sai s\u00f3t\u201d);<\/li>\n
                        2. b) Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u01a1 s\u1edf \u1edf n\u01b0\u1edbc ngo\u00e0i (xem Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 10 \u201c\u1ea3nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c thay \u0111\u1ed5i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i\u201d).<\/li>\n<\/ol>\n

                          45.Tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7, c\u00f3 th\u1ec3 kh\u00f3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb thu\u1ebf thu nh\u1eadp hi\u1ec7n h\u00e0nh ho\u1eb7c thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n m\u1ee5c \u0111\u01b0\u1ee3c ghi th\u1eb3ng v\u00e0o v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n

                          V\u00ed d\u1ee5:<\/p>\n

                          Thay \u0111\u1ed5i v\u1ec1 thu\u1ebf su\u1ea5t hay c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ho\u1eb7c thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 c\u00f3 li\u00ean quan (m\u1ed9t ph\u1ea7n hay to\u00e0n b\u1ed9) t\u1edbi m\u1ed9t kho\u1ea3n m\u1ee5c tr\u01b0\u1edbc \u0111\u00e2y \u0111\u00e3 \u0111\u01b0\u1ee3c ghi th\u1eb3ng v\u00e0o v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu; ho\u1eb7c<\/p>\n

                          Doanh nghi\u1ec7p \u0111\u00e3 x\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn ho\u1eb7c kh\u00f4ng \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c ghi nh\u1eadn to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb, v\u00e0 t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i \u0111\u00f3 li\u00ean quan (m\u1ed9t ph\u1ea7n hay to\u00e0n b\u1ed9) t\u1edbi m\u1ed9t kho\u1ea3n m\u1ee5c tr\u01b0\u1edbc \u0111\u00e2y \u0111\u00e3 \u0111\u01b0\u1ee3c ghi th\u1eb3ng v\u00e0o v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n

                          Tr\u01b0\u1eddng h\u1ee3p n\u00e0y thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i v\u00e0 thu\u1ebf thu nh\u1eadp hi\u1ec7n h\u00e0nh li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n m\u1ee5c \u0111\u01b0\u1ee3c ghi th\u1eb3ng v\u00e0o v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean s\u1ef1 ph\u00e2n b\u1ed5 h\u1ee3p l\u00fd c\u1ee7a thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i v\u00e0 thu\u1ebf thu nh\u1eadp hi\u1ec7n h\u00e0nh c\u1ee7a doanh nghi\u1ec7p trong khu\u00f4n kh\u1ed5 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf li\u00ean quan, ho\u1eb7c theo ph\u01b0\u01a1ng ph\u00e1p kh\u00e1c nh\u1eb1m \u0111\u1ea1t \u0111\u01b0\u1ee3c s\u1ef1 ph\u00e2n b\u1ed5 ph\u00f9 h\u1ee3p h\u01a1n tu\u1ef3 t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/p>\n

                          46.Khi m\u1ed9t t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i cho m\u1ee5c \u0111\u00edch thu\u1ebf v\u00e0 vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i \u0111\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i cho m\u1ee5c \u0111\u00edch k\u1ebf to\u00e1n (n\u1ebfu c\u00f3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt) \u1edf m\u1ed9t k\u1ef3 tr\u01b0\u1edbc, ho\u1eb7c d\u1ef1 ki\u1ebfn s\u1ebd th\u1ef1c hi\u1ec7n \u1edf m\u1ed9t k\u1ef3 sau n\u00e0y, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn thu\u1ebf c\u1ee7a c\u1ea3 vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u01a1 s\u1edf t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c ghi v\u00e0o v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu trong k\u1ef3 th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i. Tuy nhi\u00ean, n\u1ebfu vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i cho m\u1ee5c \u0111\u00edch thu\u1ebf kh\u00f4ng li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i cho m\u1ee5c \u0111\u00edch k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf m\u1ed9t k\u1ef3 tr\u01b0\u1edbc \u0111\u00f3 ho\u1eb7c \u1edf k\u1ef3 sau n\u00e0y, \u1ea3nh h\u01b0\u1edfng thu\u1ebf c\u1ee7a vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh c\u01a1 s\u1edf t\u00ednh thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n

                          47.Khi doanh nghi\u1ec7p thanh to\u00e1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i kinh doanh kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp cho c\u01a1 quan thu\u1ebf thay cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u00e0y. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, kho\u1ea3n n\u1ed9p thu\u1ebf tr\u00ean thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 thu\u1ebf kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n. Kho\u1ea3n ph\u1ea3i n\u1ed9p hay \u0111\u00e3 n\u1ed9p n\u00e0y \u0111\u01b0\u1ee3c ghi th\u1eb3ng v\u00e0o v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu nh\u01b0 m\u1ed9t ph\u1ea7n c\u1ee7a c\u1ed5 t\u1ee9c, hay l\u1ee3i nhu\u1eadn.<\/p>\n

                          Tr\u00ecnh b\u00e0y<\/p>\n

                          T\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i v\u00e0 n\u1ee3 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3<\/p>\n

                          48.T\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i v\u00e0 n\u1ee3 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y t\u00e1ch bi\u1ec7t v\u1edbi c\u00e1c t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00e1c trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. T\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i v\u00e0 n\u1ee3 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n bi\u1ec7t v\u1edbi c\u00e1c t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp hi\u1ec7n h\u00e0nh v\u00e0 thu\u1ebf thu nh\u1eadp hi\u1ec7n h\u00e0nh ph\u1ea3i n\u1ed9p.<\/em><\/p>\n

                          49.Khi doanh nghi\u1ec7p ph\u00e2n lo\u1ea1i th\u00e0nh t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n, n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n v\u00e0 c\u00e1c t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i c\u00e1c t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i (n\u1ee3 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3) thu\u1ed9c c\u00e1c kho\u1ea3n m\u1ee5c ph\u1ea3n \u00e1nh v\u1ec1 t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n (ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n).<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

                          CHU\u1ea8N M\u1ef0C S\u1ed0 17 THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P (Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 12\/2005\/Q\u0110-BTC ng\u00e0y 15 th\u00e1ng 02 n\u0103m 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, ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n thu\u1ebf thu..<\/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\/31897"}],"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=31897"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31897\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31897"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31897"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}