{"id":31901,"date":"2021-11-02T00:32:03","date_gmt":"2021-11-01T17:32:03","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31901"},"modified":"2021-09-28T09:40:28","modified_gmt":"2021-09-28T02:40:28","slug":"chuan-muc-ke-toan-so-19-hop-dong-bao-hiem-2","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31901","title":{"rendered":"CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N S\u1ed0 19 &#8211; H\u1ee2P \u0110\u1ed2NG B\u1ea2O HI\u1ec2M"},"content":{"rendered":"<p style=\"text-align: center;\"><strong>H\u1ec6 TH\u1ed0NG CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N VI\u1ec6T NAM<\/strong><\/p>\n<p style=\"text-align: center;\">CHU\u1ea8N M\u1ef0C S\u1ed0 18 C\u00c1C KHO\u1ea2N D\u1ef0 PH\u00d2NG, T\u00c0I S\u1ea2N V\u00c0 N\u1ee2 TI\u1ec0M T\u00c0NG<br \/>\n(<em>Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 100\/Q\u0110-BTC ng\u00e0y 28\/12\/2005 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh<\/em><strong>)<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>QUY \u0110\u1ecaNH CHUNG<\/strong><\/p>\n<ol>\n<li>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 c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng, t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng, g\u1ed3m: Nguy\u00ean t\u1eafc ghi nh\u1eadn; x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb; c\u00e1c kho\u1ea3n b\u1ed3i ho\u00e0n; thay \u0111\u1ed5i c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng; s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng; \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc ghi nh\u1eadn v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng l\u00e0m c\u01a1 s\u1edf l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<li><em>Chu\u1ea9n m\u1ef1c n\u00e0y \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p \u0111\u1ec3 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng, t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng, ngo\u1ea1i tr\u1eeb:<\/em><\/li>\n<li><em>a) C\u00e1c kho\u1ea3n m\u1ee5c ph\u00e1t sinh t\u1eeb c\u00e1c h\u1ee3p \u0111\u1ed3ng th\u00f4ng th\u01b0\u1eddng, kh\u00f4ng k\u1ec3 c\u00e1c h\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn;<\/em><\/li>\n<li><em>b) Nh\u1eefng kho\u1ea3n m\u1ee5c \u0111\u00e3 quy \u0111\u1ecbnh trong c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00e1c.<\/em><\/li>\n<li>Chu\u1ea9n m\u1ef1c n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng cho c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh (bao g\u1ed3m c\u1ea3 \u0111i\u1ec1u kho\u1ea3n b\u1ea3o l\u00e3nh). C\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u1ec1 c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh.<\/li>\n<li>Khi c\u00f3 m\u1ed9t chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00e1c \u0111\u1ec1 c\u1eadp \u0111\u1ebfn m\u1ed9t lo\u1ea1i d\u1ef1 ph\u00f2ng, t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng c\u1ee5 th\u1ec3 th\u00ec doanh nghi\u1ec7p ph\u1ea3i \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c \u0111\u00f3. V\u00ed d\u1ee5 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 11 \u201cH\u1ee3p nh\u1ea5t kinh doanh\u201d \u0111\u1ec1 c\u1eadp \u0111\u1ebfn ph\u01b0\u01a1ng ph\u00e1p ghi nh\u1eadn c\u1ee7a ng\u01b0\u1eddi mua \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng ph\u00e1t sinh khi h\u1ee3p nh\u1ea5t. T\u01b0\u01a1ng t\u1ef1, c\u0169ng c\u00f3 c\u00e1c lo\u1ea1i d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp trong c\u00e1c chu\u1ea9n m\u1ef1c kh\u00e1c, nh\u01b0:<\/li>\n<\/ol>\n<p>&#8211; Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 15 \u201cH\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng\u201d;<\/p>\n<p>&#8211; Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 17 \u201cThu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u201d;<\/p>\n<p>&#8211; Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 06 \u201cThu\u00ea t\u00e0i s\u1ea3n\u201d. Tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n thu\u00ea ho\u1ea1t \u0111\u1ed9ng c\u00f3 r\u1ee7i ro l\u1edbn th\u00ec \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c n\u00e0y.<\/p>\n<ol start=\"5\">\n<li>M\u1ed9t s\u1ed1 kho\u1ea3n \u0111\u01b0\u1ee3c coi l\u00e0 kho\u1ea3n d\u1ef1 ph\u00f2ng li\u00ean quan \u0111\u1ebfn nguy\u00ean t\u1eafc ghi nh\u1eadn doanh thu (V\u00ed d\u1ee5: Kho\u1ea3n ph\u00ed b\u1ea3o h\u00e0nh) th\u00ec \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc ghi nh\u1eadn doanh thu quy \u0111\u1ecbnh t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 14 \u201cDoanh thu v\u00e0 thu nh\u1eadp kh\u00e1c\u201d.<\/li>\n<li>Chu\u1ea9n m\u1ef1c n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00e1i c\u01a1 c\u1ea5u doanh nghi\u1ec7p (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ng\u1eebng ho\u1ea1t \u0111\u1ed9ng). N\u1ebfu vi\u1ec7c t\u00e1i c\u01a1 c\u1ea5u ph\u00f9 h\u1ee3p c\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ec1 ng\u1eebng ho\u1ea1t \u0111\u1ed9ng th\u00ec ph\u1ea3i tr\u00ecnh b\u00e0y b\u1ed5 sung theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/li>\n<li><em>C\u00e1c thu\u1eadt ng\u1eef trong chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/em><\/li>\n<\/ol>\n<p><em>M\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng:\u00a0<\/em>L\u00e0 kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng ch\u1eafc ch\u1eafn v\u1ec1 gi\u00e1 tr\u1ecb ho\u1eb7c th\u1eddi gian.<\/p>\n<p><em>M\u1ed9t kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3:<\/em>\u00a0L\u00e0 ngh\u0129a v\u1ee5 n\u1ee3 hi\u1ec7n t\u1ea1i c\u1ee7a doanh nghi\u1ec7p ph\u00e1t sinh t\u1eeb c\u00e1c s\u1ef1 ki\u1ec7n \u0111\u00e3 qua v\u00e0 vi\u1ec7c thanh to\u00e1n kho\u1ea3n ph\u1ea3i tr\u1ea3 n\u00e0y d\u1eabn \u0111\u1ebfn s\u1ef1 gi\u1ea3m s\u00fat v\u1ec1 l\u1ee3i \u00edch kinh t\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p><em>S\u1ef1 ki\u1ec7n c\u00f3 t\u00ednh ch\u1ea5t b\u1eaft bu\u1ed9c:<\/em>\u00a0L\u00e0 s\u1ef1 ki\u1ec7n l\u00e0m n\u1ea3y sinh m\u1ed9t ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd ho\u1eb7c ngh\u0129a v\u1ee5 li\u00ean \u0111\u1edbi khi\u1ebfn cho doanh nghi\u1ec7p kh\u00f4ng c\u00f3 s\u1ef1 l\u1ef1a ch\u1ecdn n\u00e0o kh\u00e1c ngo\u00e0i vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 \u0111\u00f3.<\/p>\n<p><em>Ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd:<\/em>\u00a0L\u00e0 ngh\u0129a v\u1ee5 ph\u00e1t sinh t\u1eeb:<\/p>\n<ol>\n<li>a) M\u1ed9t h\u1ee3p \u0111\u1ed3ng;<\/li>\n<li>b) M\u1ed9t v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/li>\n<\/ol>\n<p><em>Ngh\u0129a v\u1ee5 li\u00ean \u0111\u1edbi:\u00a0<\/em>L\u00e0 ngh\u0129a v\u1ee5 ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u1ed9t doanh nghi\u1ec7p khi th\u00f4ng qua c\u00e1c ch\u00ednh s\u00e1ch \u0111\u00e3 ban h\u00e0nh ho\u1eb7c h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u hi\u1ec7n t\u1ea1i c\u00f3 li\u00ean quan \u0111\u1ec3 ch\u1ee9ng minh cho c\u00e1c \u0111\u1ed1i t\u00e1c kh\u00e1c bi\u1ebft r\u1eb1ng doanh nghi\u1ec7p s\u1ebd ch\u1ea5p nh\u1eadn v\u00e0 th\u1ef1c hi\u1ec7n nh\u1eefng ngh\u0129a v\u1ee5 c\u1ee5 th\u1ec3.<\/p>\n<p><em>N\u1ee3 ti\u1ec1m t\u00e0ng<\/em>: L\u00e0:<\/p>\n<ol>\n<li>a) Ngh\u0129a v\u1ee5 n\u1ee3 c\u00f3 kh\u1ea3 n\u0103ng ph\u00e1t sinh t\u1eeb c\u00e1c s\u1ef1 ki\u1ec7n \u0111\u00e3 x\u1ea3y ra v\u00e0 s\u1ef1 t\u1ed3n t\u1ea1i c\u1ee7a ngh\u0129a v\u1ee5 n\u1ee3 n\u00e0y s\u1ebd ch\u1ec9 \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn b\u1edfi kh\u1ea3 n\u0103ng hay x\u1ea3y ra ho\u1eb7c kh\u00f4ng hay x\u1ea3y ra c\u1ee7a m\u1ed9t ho\u1eb7c nhi\u1ec1u s\u1ef1 ki\u1ec7n kh\u00f4ng ch\u1eafc ch\u1eafn trong t\u01b0\u01a1ng lai m\u00e0 doanh nghi\u1ec7p kh\u00f4ng ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c; ho\u1eb7c<\/li>\n<li>b) Ngh\u0129a v\u1ee5 n\u1ee3 hi\u1ec7n t\u1ea1i ph\u00e1t sinh t\u1eeb c\u00e1c s\u1ef1 ki\u1ec7n \u0111\u00e3 x\u1ea3y ra nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00ec:<\/li>\n<\/ol>\n<p>(i) Kh\u00f4ng ch\u1eafc ch\u1eafn c\u00f3 s\u1ef1 gi\u1ea3m s\u00fat v\u1ec1 l\u1ee3i \u00edch kinh t\u1ebf do vi\u1ec7c ph\u1ea3i thanh to\u00e1n ngh\u0129a v\u1ee5 n\u1ee3; ho\u1eb7c<\/p>\n<p>(ii) Gi\u00e1 tr\u1ecb c\u1ee7a ngh\u0129a v\u1ee5 n\u1ee3 \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady.<\/p>\n<p><em>T\u00e0i s\u1ea3n ti\u1ec1m t\u00e0ng<\/em>: L\u00e0 t\u00e0i s\u1ea3n c\u00f3 kh\u1ea3 n\u0103ng ph\u00e1t sinh t\u1eeb c\u00e1c s\u1ef1 ki\u1ec7n \u0111\u00e3 x\u1ea3y ra v\u00e0 s\u1ef1 t\u1ed3n t\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn b\u1edfi kh\u1ea3 n\u0103ng hay x\u1ea3y ra ho\u1eb7c kh\u00f4ng hay x\u1ea3y ra c\u1ee7a m\u1ed9t ho\u1eb7c nhi\u1ec1u s\u1ef1 ki\u1ec7n kh\u00f4ng ch\u1eafc ch\u1eafn trong t\u01b0\u01a1ng lai m\u00e0 doanh nghi\u1ec7p kh\u00f4ng ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c.<\/p>\n<p><em>H\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn:<\/em>\u00a0L\u00e0 h\u1ee3p \u0111\u1ed3ng trong \u0111\u00f3 c\u00f3 nh\u1eefng chi ph\u00ed kh\u00f4ng th\u1ec3 tr\u00e1nh \u0111\u01b0\u1ee3c bu\u1ed9c ph\u1ea3i tr\u1ea3 cho c\u00e1c ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng v\u01b0\u1ee3t qu\u00e1 l\u1ee3i \u00edch kinh t\u1ebf d\u1ef1 t\u00ednh thu \u0111\u01b0\u1ee3c t\u1eeb h\u1ee3p \u0111\u1ed3ng \u0111\u00f3.<\/p>\n<p><em>T\u00e1i c\u01a1 c\u1ea5u doanh nghi\u1ec7p:<\/em>\u00a0L\u00e0 m\u1ed9t ch\u01b0\u01a1ng tr\u00ecnh do Ban Gi\u00e1m \u0111\u1ed1c l\u1eadp k\u1ebf ho\u1ea1ch, ki\u1ec3m so\u00e1t v\u00e0 c\u00f3 nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng v\u1ec1:<\/p>\n<ol>\n<li>a) Ph\u1ea1m vi ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p; ho\u1eb7c<\/li>\n<li>b) Ph\u01b0\u01a1ng th\u1ee9c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ol>\n<p style=\"text-align: center;\"><strong>N\u1ed8I DUNG CHU\u1ea8N M\u1ef0C<\/strong><\/p>\n<p>C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng v\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3<\/p>\n<ol start=\"8\">\n<li>C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng c\u00f3 th\u1ec3 ph\u00e2n bi\u1ec7t \u0111\u01b0\u1ee3c v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 nh\u01b0: C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n, ph\u1ea3i tr\u1ea3 ti\u1ec1n vay,&#8230; l\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh g\u1ea7n nh\u01b0 ch\u1eafc ch\u1eafn v\u1ec1 gi\u00e1 tr\u1ecb v\u00e0 th\u1eddi gian, c\u00f2n c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng l\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ch\u01b0a ch\u1eafc ch\u1eafn v\u1ec1 gi\u00e1 tr\u1ecb ho\u1eb7c th\u1eddi gian.<\/li>\n<\/ol>\n<p>M\u1ed1i quan h\u1ec7 gi\u1eefa c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng<\/p>\n<ol start=\"9\">\n<li>T\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u1ec1u l\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng v\u00ec ch\u00fang kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch ch\u1eafc ch\u1eafn v\u1ec1 gi\u00e1 tr\u1ecb ho\u1eb7c th\u1eddi gian. Tuy nhi\u00ean, trong ph\u1ea1m vi chu\u1ea9n m\u1ef1c n\u00e0y thu\u1eadt ng\u1eef \u201cti\u1ec1m t\u00e0ng\u201d \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c kho\u1ea3n n\u1ee3 v\u00e0 nh\u1eefng t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00ec ch\u00fang ch\u1ec9 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 khi kh\u1ea3 n\u0103ng x\u1ea3y ra ho\u1eb7c kh\u00f4ng x\u1ea3y ra c\u1ee7a m\u1ed9t ho\u1eb7c nhi\u1ec1u s\u1ef1 ki\u1ec7n kh\u00f4ng ch\u1eafc ch\u1eafn trong t\u01b0\u01a1ng lai m\u00e0 doanh nghi\u1ec7p kh\u00f4ng ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c. H\u01a1n n\u1eefa, thu\u1eadt ng\u1eef \u201cn\u1ee3 ti\u1ec1m t\u00e0ng\u201d \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c kho\u1ea3n n\u1ee3 kh\u00f4ng tho\u1ea3 m\u00e3n \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 ghi nh\u1eadn l\u00e0 m\u1ed9t kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 th\u00f4ng th\u01b0\u1eddng.<\/li>\n<li>Chu\u1ea9n m\u1ef1c n\u00e0y ph\u00e2n bi\u1ec7t r\u00f5 c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng, nh\u01b0 sau:<\/li>\n<li>a) C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng l\u00e0 c\u00e1c kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 (gi\u1ea3 \u0111\u1ecbnh \u0111\u01b0a ra m\u1ed9t \u01b0\u1edbc t\u00ednh \u0111\u00e1ng tin c\u1eady) v\u00ec n\u00f3 l\u00e0 c\u00e1c ngh\u0129a v\u1ee5 v\u1ec1 n\u1ee3 ph\u1ea3i tr\u1ea3 hi\u1ec7n t\u1ea1i v\u00e0 ch\u1eafc ch\u1eafn s\u1ebd l\u00e0m gi\u1ea3m s\u00fat c\u00e1c l\u1ee3i \u00edch kinh t\u1ebf \u0111\u1ec3 thanh to\u00e1n c\u00e1c ngh\u0129a v\u1ee5 v\u1ec1 kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00f3; v\u00e0<\/li>\n<li>b) C\u00e1c kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng l\u00e0 c\u00e1c kho\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 th\u00f4ng th\u01b0\u1eddng, v\u00ec: C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 th\u01b0\u1eddng x\u1ea3y ra, c\u00f2n kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng th\u00ec ch\u01b0a ch\u1eafc ch\u1eafn x\u1ea3y ra.<\/li>\n<\/ol>\n<p>Nguy\u00ean t\u1eafc ghi nh\u1eadn<\/p>\n<p>C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng<\/p>\n<ol start=\"11\">\n<li>M\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi tho\u1ea3 m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/li>\n<li>a) Doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 n\u1ee3 hi\u1ec7n t\u1ea1i (ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd ho\u1eb7c ngh\u0129a v\u1ee5 li\u00ean \u0111\u1edbi) do k\u1ebft qu\u1ea3 t\u1eeb m\u1ed9t s\u1ef1 ki\u1ec7n \u0111\u00e3 x\u1ea3y ra;<\/li>\n<li>b) S\u1ef1 gi\u1ea3m s\u00fat v\u1ec1 nh\u1eefng l\u1ee3i \u00edch kinh t\u1ebf c\u00f3 th\u1ec3 x\u1ea3y ra d\u1eabn \u0111\u1ebfn vi\u1ec7c y\u00eau c\u1ea7u ph\u1ea3i thanh to\u00e1n ngh\u0129a v\u1ee5 n\u1ee3; v\u00e0<\/li>\n<li>c) \u0110\u01b0a ra \u0111\u01b0\u1ee3c m\u1ed9t \u01b0\u1edbc t\u00ednh \u0111\u00e1ng tin c\u1eady v\u1ec1 gi\u00e1 tr\u1ecb c\u1ee7a ngh\u0129a v\u1ee5 n\u1ee3 \u0111\u00f3.<\/li>\n<\/ol>\n<p><em>Ngh\u0129a v\u1ee5 n\u1ee3<\/em><\/p>\n<ol start=\"12\">\n<li>R\u1ea5t \u00edt tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ec3 ch\u1eafc ch\u1eafn \u0111\u01b0\u1ee3c r\u1eb1ng li\u1ec7u doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 n\u1ee3 hay kh\u00f4ng. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y m\u1ed9t s\u1ef1 ki\u1ec7n \u0111\u00e3 x\u1ea3y ra \u0111\u01b0\u1ee3c xem l\u00e0 ph\u00e1t sinh ra ngh\u0129a v\u1ee5 n\u1ee3 khi xem x\u00e9t t\u1ea5t c\u1ea3 c\u00e1c ch\u1ee9ng c\u1ee9 \u0111\u00e3 c\u00f3 ch\u1eafc ch\u1eafn x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ngh\u0129a v\u1ee5 n\u1ee3 t\u1ea1i ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/li>\n<li>Trong h\u1ea7u h\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh r\u00f5 \u0111\u01b0\u1ee3c r\u1eb1ng m\u1ed9t s\u1ef1 ki\u1ec7n \u0111\u00e3 x\u1ea3y ra c\u00f3 ph\u00e1t sinh m\u1ed9t ngh\u0129a v\u1ee5 n\u1ee3 hay kh\u00f4ng. M\u1ed9t s\u1ed1 \u00edt tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ch\u1eafc ch\u1eafn \u0111\u01b0\u1ee3c r\u1eb1ng m\u1ed9t s\u1ed1 s\u1ef1 ki\u1ec7n x\u1ea3y ra c\u00f3 d\u1eabn \u0111\u1ebfn m\u1ed9t ngh\u0129a v\u1ee5 n\u1ee3 hay kh\u00f4ng. V\u00ed d\u1ee5: Trong m\u1ed9t v\u1ee5 x\u00e9t x\u1eed, c\u00f3 th\u1ec3 g\u00e2y ra tranh lu\u1eadn \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh r\u1eb1ng nh\u1eefng s\u1ef1 ki\u1ec7n c\u1ee5 th\u1ec3 \u0111\u00e3 x\u1ea3y ra hay ch\u01b0a v\u00e0 c\u00f3 d\u1eabn \u0111\u1ebfn m\u1ed9t ngh\u0129a v\u1ee5 n\u1ee3 hay kh\u00f4ng. Tr\u01b0\u1eddng h\u1ee3p nh\u01b0 th\u1ebf, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh xem li\u1ec7u c\u00f3 t\u1ed3n t\u1ea1i ngh\u0129a v\u1ee5 n\u1ee3 t\u1ea1i ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m hay kh\u00f4ng th\u00f4ng qua vi\u1ec7c xem x\u00e9t t\u1ea5t c\u1ea3 c\u00e1c ch\u1ee9ng c\u1ee9 \u0111\u00e3 c\u00f3, bao g\u1ed3m c\u1ea3 \u00fd ki\u1ebfn c\u1ee7a c\u00e1c chuy\u00ean gia. Ch\u1ee9ng c\u1ee9 \u0111\u01b0a ra xem x\u00e9t ph\u1ea3i t\u00ednh \u0111\u1ebfn b\u1ea5t c\u1ee9 m\u1ed9t d\u1ea5u hi\u1ec7u b\u1ed5 sung n\u00e0o c\u1ee7a c\u00e1c s\u1ef1 ki\u1ec7n x\u1ea3y ra sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m. D\u1ef1a tr\u00ean c\u01a1 s\u1edf c\u1ee7a c\u00e1c d\u1ea5u hi\u1ec7u \u0111\u00f3:<\/li>\n<li>a) Khi ch\u1eafc ch\u1eafn x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ngh\u0129a v\u1ee5 n\u1ee3 t\u1ea1i ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m, th\u00ec doanh nghi\u1ec7p ph\u1ea3i ghi nh\u1eadn m\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng (n\u1ebfu tho\u1ea3 m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn); v\u00e0<\/li>\n<li>b) Khi ch\u1eafc ch\u1eafn kh\u00f4ng c\u00f3 m\u1ed9t ngh\u0129a v\u1ee5 n\u1ee3 n\u00e0o t\u1ea1i ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m, th\u00ec doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y trong B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1ed9t kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng, tr\u1eeb khi kh\u1ea3 n\u0103ng gi\u1ea3m s\u00fat c\u00e1c l\u1ee3i \u00edch kinh t\u1ebf r\u1ea5t kh\u00f3 c\u00f3 th\u1ec3 x\u1ea3y ra (nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 81).<\/li>\n<\/ol>\n<p>S\u1ef1 ki\u1ec7n \u0111\u00e3 x\u1ea3y ra<\/p>\n<ol start=\"14\">\n<li>M\u1ed9t s\u1ef1 ki\u1ec7n \u0111\u00e3 x\u1ea3y ra l\u00e0m ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ee3 hi\u1ec7n t\u1ea1i \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 m\u1ed9t s\u1ef1 ki\u1ec7n r\u00e0ng bu\u1ed9c. M\u1ed9t s\u1ef1 ki\u1ec7n tr\u1edf th\u00e0nh s\u1ef1 ki\u1ec7n r\u00e0ng bu\u1ed9c, n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng c\u00f3 s\u1ef1 l\u1ef1a ch\u1ecdn n\u00e0o kh\u00e1c ngo\u00e0i vi\u1ec7c thanh to\u00e1n ngh\u0129a v\u1ee5 n\u1ee3 g\u00e2y ra b\u1edfi s\u1ef1 ki\u1ec7n \u0111\u00f3. \u0110i\u1ec1u n\u00e0y ch\u1ec9 x\u1ea3y ra:<\/li>\n<li>a) Khi vi\u1ec7c thanh to\u00e1n ngh\u0129a v\u1ee5 n\u1ee3 n\u00e0y do ph\u00e1p lu\u1eadt b\u1eaft bu\u1ed9c; ho\u1eb7c<\/li>\n<li>b) Khi c\u00f3 ngh\u0129a v\u1ee5 n\u1ee3 li\u00ean \u0111\u1edbi, khi s\u1ef1 ki\u1ec7n n\u00e0y (c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p) d\u1eabn \u0111\u1ebfn c\u00f3 \u01b0\u1edbc t\u00ednh \u0111\u00e1ng tin c\u1eady \u0111\u1ec3 b\u00ean th\u1ee9 ba ch\u1eafc ch\u1eafn l\u00e0 doanh nghi\u1ec7p s\u1ebd thanh to\u00e1n kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00f3.<\/li>\n<li>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1ec9 li\u00ean quan \u0111\u1ebfn t\u00ecnh tr\u1ea1ng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 b\u00e1o c\u00e1o v\u00e0 kh\u00f4ng li\u00ean quan \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 x\u1ea3y ra trong t\u01b0\u01a1ng lai. V\u00ec v\u1eady, kh\u00f4ng c\u1ea7n ph\u1ea3i ghi nh\u1eadn b\u1ea5t k\u1ef3 m\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng n\u00e0o cho c\u00e1c kho\u1ea3n chi ph\u00ed c\u1ea7n thi\u1ebft cho ho\u1ea1t \u0111\u1ed9ng trong t\u01b0\u01a1ng lai. C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ghi nh\u1eadn trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p l\u00e0 nh\u1eefng kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00e3 x\u00e1c \u0111\u1ecbnh t\u1ea1i ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/li>\n<li>Ch\u1ec9 c\u00f3 nh\u1eefng ngh\u0129a v\u1ee5 n\u1ee3 ph\u00e1t sinh t\u1eeb c\u00e1c s\u1ef1 ki\u1ec7n \u0111\u00e3 x\u1ea3y ra \u0111\u1ed9c l\u1eadp v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng trong t\u01b0\u01a1ng lai c\u1ee7a doanh nghi\u1ec7p m\u1edbi \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng, v\u00ed d\u1ee5 chi ph\u00ed ph\u1ea1t ho\u1eb7c chi ph\u00ed x\u1eed l\u00fd thi\u1ec7t h\u1ea1i do vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 m\u00f4i tr\u01b0\u1eddng, \u0111\u1ec1u l\u00e0m gi\u1ea3m s\u00fat c\u00e1c l\u1ee3i \u00edch kinh t\u1ebf v\u00e0 t\u1ea5t y\u1ebfu s\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c ho\u1ea1t \u0111\u1ed9ng trong t\u01b0\u01a1ng lai c\u1ee7a doanh nghi\u1ec7p. T\u01b0\u01a1ng t\u1ef1, doanh nghi\u1ec7p ph\u1ea3i ghi nh\u1eadn m\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng cho nh\u1eefng chi ph\u00ed, nh\u01b0 chi ph\u00ed th\u00e1o d\u1ee1 trang thi\u1ebft b\u1ecb khi di chuy\u1ec3n ho\u1eb7c t\u00e1i c\u01a1 c\u1ea5u doanh nghi\u1ec7p. C\u00e1c chi ph\u00ed ph\u00e1t sinh do \u00e1p l\u1ef1c v\u1ec1 th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u00e0 doanh nghi\u1ec7p d\u1ef1 \u0111\u1ecbnh ph\u1ea3i chi ti\u00eau nh\u01b0 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t trong t\u01b0\u01a1ng lai th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp d\u1ef1 ph\u00f2ng (V\u00ed d\u1ee5: L\u1eafp th\u00eam c\u00e1c thi\u1ebft b\u1ecb l\u1ecdc kh\u00f3i cho m\u1ed9t nh\u00e0 m\u00e1y). C\u00e1c bi\u1ec7n ph\u00e1p d\u1ef1 \u0111\u1ecbnh th\u1ef1c hi\u1ec7n trong t\u01b0\u01a1ng lai c\u1ee7a doanh nghi\u1ec7p c\u00f3 th\u1ec3 tr\u00e1nh \u0111\u01b0\u1ee3c chi ph\u00ed (V\u00ed d\u1ee5: Doanh nghi\u1ec7p d\u1ef1 \u0111\u1ecbnh thay \u0111\u1ed5i ph\u01b0\u01a1ng th\u1ee9c ho\u1ea1t \u0111\u1ed9ng), doanh nghi\u1ec7p s\u1ebd kh\u00f4ng ph\u1ea3i ch\u1ecbu ngh\u0129a v\u1ee5 hi\u1ec7n t\u1ea1i cho c\u00e1c kho\u1ea3n chi ph\u00ed trong t\u01b0\u01a1ng lai v\u00e0 c\u0169ng kh\u00f4ng ph\u1ea3i ghi nh\u1eadn b\u1ea5t k\u1ef3 m\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng n\u00e0o.<\/li>\n<li>M\u1ed9t kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 th\u01b0\u1eddng li\u00ean quan \u0111\u1ebfn m\u1ed9t b\u00ean \u0111\u1ed1i t\u00e1c c\u00f3 quy\u1ec1n l\u1ee3i \u0111\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 \u0111\u00f3. Tuy nhi\u00ean, c\u0169ng kh\u00f4ng c\u1ea7n thi\u1ebft ph\u1ea3i x\u00e1c \u0111\u1ecbnh r\u00f5 b\u00ean c\u00f3 quy\u1ec1n l\u1ee3i \u0111\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 \u0111\u00f3, v\u00ed d\u1ee5 kho\u1ea3n n\u1ee3 \u0111\u1ed1i v\u1edbi c\u1ed9ng \u0111\u1ed3ng. M\u1ed9t kho\u1ea3n n\u1ee3 lu\u00f4n g\u1eafn v\u1edbi c\u00e1c cam k\u1ebft v\u1edbi b\u00ean \u0111\u1ed1i t\u00e1c kh\u00e1c. M\u1ed9t quy\u1ebft \u0111\u1ecbnh c\u1ee7a Ban Gi\u00e1m \u0111\u1ed1c kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ee3 li\u00ean \u0111\u1edbi t\u1ea1i ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m, tr\u1eeb khi quy\u1ebft \u0111\u1ecbnh n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o c\u1ee5 th\u1ec3 v\u00e0 \u0111\u1ea7y \u0111\u1ee7 tr\u01b0\u1edbc ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng quy\u1ec1n l\u1ee3i.<\/li>\n<li>M\u1ed9t s\u1ef1 ki\u1ec7n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ee3 ngay l\u1eadp t\u1ee9c m\u00e0 c\u00f3 th\u1ec3 s\u1ebd ph\u00e1t sinh sau n\u00e0y do nh\u1eefng thay \u0111\u1ed5i v\u1ec1 ph\u00e1p lu\u1eadt ho\u1eb7c do ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p d\u1eabn \u0111\u1ebfn ngh\u0129a v\u1ee5 n\u1ee3 li\u00ean \u0111\u1edbi. V\u00ed d\u1ee5: Khi x\u1ea3y ra thi\u1ec7t h\u1ea1i v\u1ec1 m\u00f4i tr\u01b0\u1eddng c\u00f3 th\u1ec3 s\u1ebd kh\u00f4ng ph\u00e1t sinh ra ngh\u0129a v\u1ee5 n\u1ee3 \u0111\u1ec3 gi\u1ea3i quy\u1ebft c\u00e1c h\u1eadu qu\u1ea3 g\u00e2y ra. Tuy nhi\u00ean, nguy\u00ean nh\u00e2n g\u00e2y ra thi\u1ec7t h\u1ea1i s\u1ebd tr\u1edf th\u00e0nh m\u1ed9t s\u1ef1 ki\u1ec7n hi\u1ec7n t\u1ea1i khi c\u00f3 m\u1ed9t qui \u0111\u1ecbnh m\u1edbi y\u00eau c\u1ea7u c\u00e1c thi\u1ec7t h\u1ea1i hi\u1ec7n t\u1ea1i ph\u1ea3i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c khi doanh nghi\u1ec7p c\u00f4ng khai th\u1eeba nh\u1eadn ngh\u0129a v\u1ee5 c\u1ee7a m\u00ecnh trong vi\u1ec7c x\u1eed l\u00fd c\u00e1c thi\u1ec7t h\u1ea1i \u0111\u00f3 nh\u01b0 l\u00e0 ngh\u0129a v\u1ee5 n\u1ee3 li\u00ean \u0111\u1edbi.<\/li>\n<\/ol>\n<p>S\u1ef1 gi\u1ea3m s\u00fat l\u1ee3i \u00edch kinh t\u1ebf c\u00f3 th\u1ec3 x\u1ea3y ra<\/p>\n<ol start=\"19\">\n<li>\u0110i\u1ec1u ki\u1ec7n ghi nh\u1eadn m\u1ed9t kho\u1ea3n n\u1ee3 l\u00e0 kho\u1ea3n n\u1ee3 \u0111\u00f3 ph\u1ea3i l\u00e0 kho\u1ea3n n\u1ee3 hi\u1ec7n t\u1ea1i v\u00e0 c\u00f3 kh\u1ea3 n\u0103ng l\u00e0m gi\u1ea3m s\u00fat l\u1ee3i \u00edch kinh t\u1ebf do vi\u1ec7c thanh to\u00e1n kho\u1ea3n n\u1ee3 \u0111\u00f3. Theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y, m\u1ed9t kho\u1ea3n n\u1ee3 ph\u1ea3i k\u00e8m theo s\u1ef1 gi\u1ea3m s\u00fat l\u1ee3i \u00edch kinh t\u1ebf c\u00f3 kh\u1ea3 n\u0103ng x\u1ea3y ra h\u01a1n l\u00e0 kh\u00f4ng x\u1ea3y ra. Khi kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ed9t ngh\u0129a v\u1ee5 n\u1ee3 hi\u1ec7n t\u1ea1i, th\u00ec doanh nghi\u1ec7p ph\u1ea3i thuy\u1ebft minh m\u1ed9t kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng, tr\u1eeb khi kh\u1ea3 n\u0103ng gi\u1ea3m s\u00fat v\u1ec1 l\u1ee3i \u00edch kinh t\u1ebf l\u00e0 kh\u00f3 c\u00f3 th\u1ec3 x\u1ea3y ra theo quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 81.<\/li>\n<li>Khi c\u00f3 nhi\u1ec1u ngh\u0129a v\u1ee5 n\u1ee3 t\u01b0\u01a1ng t\u1ef1 nhau (V\u00ed d\u1ee5 c\u00e1c gi\u1ea5y b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m ho\u1eb7c c\u00e1c h\u1ee3p \u0111\u1ed3ng gi\u1ed1ng nhau) th\u00ec kh\u1ea3 n\u0103ng gi\u1ea3m s\u00fat l\u1ee3i \u00edch kinh t\u1ebf do vi\u1ec7c thanh to\u00e1n ngh\u0129a v\u1ee5 n\u1ee3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh th\u00f4ng qua vi\u1ec7c xem x\u00e9t to\u00e0n b\u1ed9 nh\u00f3m ngh\u0129a v\u1ee5 n\u00f3i chung. M\u1eb7c d\u00f9 vi\u1ec7c gi\u1ea3m s\u00fat l\u1ee3i kinh t\u1ebf do vi\u1ec7c thanh to\u00e1n t\u1eebng ngh\u0129a v\u1ee5 n\u1ee3 l\u00e0 r\u1ea5t nh\u1ecf, nh\u01b0ng ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 l\u00e0m gi\u1ea3m s\u00fat l\u1ee3i \u00edch kinh t\u1ebf do vi\u1ec7c thanh to\u00e1n to\u00e0n b\u1ed9 nh\u00f3m ngh\u0129a v\u1ee5 \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u1ea7n ghi nh\u1eadn m\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng n\u1ebfu tho\u1ea3 m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn kh\u00e1c.<\/li>\n<\/ol>\n<p>\u01af\u1edbc t\u00ednh \u0111\u00e1ng tin c\u1eady v\u1ec1 ngh\u0129a v\u1ee5 n\u1ee3 ph\u1ea3i tr\u1ea3<\/p>\n<ol start=\"21\">\n<li>Vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c \u01b0\u1edbc t\u00ednh l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng c\u1ee7a vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 kh\u00f4ng l\u00e0m m\u1ea5t \u0111i \u0111\u1ed9 tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110i\u1ec1u n\u00e0y \u0111\u1eb7c bi\u1ec7t \u0111\u00fang v\u1edbi c\u00e1c kho\u1ea3n m\u1ee5c d\u1ef1 ph\u00f2ng m\u1eb7c d\u00f9 x\u00e9t v\u1ec1 t\u00ednh ch\u1ea5t c\u00e1c kho\u1ea3n m\u1ee5c d\u1ef1 ph\u00f2ng kh\u00f4ng ch\u1eafc ch\u1eafn b\u1eb1ng c\u00e1c kho\u1ea3n m\u1ee5c kh\u00e1c trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. Ngo\u1ea1i tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 c\u00f3 th\u1ec3 \u01b0\u1edbc t\u00ednh ngh\u0129a v\u1ee5 n\u1ee3 \u0111\u1ec3 ghi nh\u1eadn m\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng.<\/li>\n<li>Trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ec3 \u01b0\u1edbc t\u00ednh ngh\u0129a v\u1ee5 n\u1ee3 m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady, th\u00ec kho\u1ea3n n\u1ee3 hi\u1ec7n t\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn, m\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y nh\u01b0 m\u1ed9t kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng theo quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 81.<\/li>\n<\/ol>\n<p>N\u1ee3 ti\u1ec1m t\u00e0ng<\/p>\n<ol start=\"23\">\n<li>Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn m\u1ed9t kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng.<\/li>\n<li>Kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 81, tr\u1eeb khi x\u1ea3y ra gi\u1ea3m s\u00fat l\u1ee3i \u00edch kinh t\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<li>Khi doanh nghi\u1ec7p ch\u1ecbu ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd chung ho\u1eb7c ri\u00eang r\u1ebd \u0111\u1ed1i v\u1edbi m\u1ed9t kho\u1ea3n n\u1ee3, th\u00ec ph\u1ea7n ngh\u0129a v\u1ee5 d\u1ef1 t\u00ednh thu\u1ed9c v\u1ec1 c\u00e1c ch\u1ee7 th\u1ec3 kh\u00e1c \u0111\u01b0\u1ee3c xem nh\u01b0 m\u1ed9t kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng. Doanh nghi\u1ec7p ph\u1ea3i ghi nh\u1eadn kho\u1ea3n d\u1ef1 ph\u00f2ng cho ph\u1ea7n ngh\u0129a v\u1ee5 c\u00f3 th\u1ec3 x\u1ea3y ra l\u00e0m gi\u1ea3m s\u00fat l\u1ee3i \u00edch kinh t\u1ebf, tr\u1eeb khi kh\u00f4ng \u0111\u01b0a ra \u0111\u01b0\u1ee3c c\u00e1ch \u01b0\u1edbc t\u00ednh \u0111\u00e1ng tin c\u1eady.<\/li>\n<li>C\u00e1c kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng th\u01b0\u1eddng x\u1ea3y ra kh\u00f4ng theo d\u1ef1 t\u00ednh ban \u0111\u1ea7u. Do \u0111\u00f3 ch\u00fang ph\u1ea3i \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh th\u01b0\u1eddng xuy\u00ean \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh xem li\u1ec7u s\u1ef1 gi\u1ea3m s\u00fat l\u1ee3i \u00edch kinh t\u1ebf c\u00f3 x\u1ea3y ra hay kh\u00f4ng. N\u1ebfu s\u1ef1 gi\u1ea3m s\u00fat l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai c\u00f3 th\u1ec3 x\u1ea3y ra c\u00f3 li\u00ean quan \u0111\u1ebfn m\u1ed9t kho\u1ea3n m\u1ee5c tr\u01b0\u1edbc \u0111\u00e2y l\u00e0 m\u1ed9t kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng, th\u00ec ph\u1ea3i ghi nh\u1eadn kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u00f3 v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n c\u00f3 kh\u1ea3 n\u0103ng thay \u0111\u1ed5i ngo\u1ea1i tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0a ra \u0111\u01b0\u1ee3c c\u00e1ch \u01b0\u1edbc t\u00ednh \u0111\u00e1ng tin c\u1eady.<\/li>\n<\/ol>\n<p>T\u00e0i s\u1ea3n ti\u1ec1m t\u00e0ng<\/p>\n<ol start=\"27\">\n<li>Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn m\u1ed9t t\u00e0i s\u1ea3n ti\u1ec1m t\u00e0ng.<\/li>\n<li>T\u00e0i s\u1ea3n ti\u1ec1m t\u00e0ng ph\u00e1t sinh t\u1eeb c\u00e1c s\u1ef1 ki\u1ec7n kh\u00f4ng c\u00f3 trong k\u1ebf ho\u1ea1ch ho\u1eb7c ch\u01b0a \u0111\u01b0\u1ee3c d\u1ef1 t\u00ednh, d\u1eabn \u0111\u1ebfn kh\u1ea3 n\u0103ng c\u00f3 th\u1ec3 thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf cho doanh nghi\u1ec7p. V\u00ed d\u1ee5: m\u1ed9t kho\u1ea3n \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng \u0111ang ti\u1ebfn h\u00e0nh c\u00e1c th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd khi k\u1ebft qu\u1ea3 ch\u01b0a ch\u1eafc ch\u1eafn.<\/li>\n<li>Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u00e0i s\u1ea3n ti\u1ec1m t\u00e0ng tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00ec \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c ghi nh\u1eadn kho\u1ea3n thu nh\u1eadp c\u00f3 th\u1ec3 kh\u00f4ng bao gi\u1edd thu \u0111\u01b0\u1ee3c. Tuy nhi\u00ean, khi c\u00f3 kho\u1ea3n thu nh\u1eadp g\u1ea7n nh\u01b0 ch\u1eafc ch\u1eafn th\u00ec t\u00e0i s\u1ea3n li\u00ean quan \u0111\u1ebfn n\u00f3 kh\u00f4ng c\u00f2n l\u00e0 t\u00e0i s\u1ea3n ti\u1ec1m t\u00e0ng v\u00e0 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 h\u1ee3p l\u00fd.<\/li>\n<li>Khi c\u00f3 th\u1ec3 thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai th\u00ec doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1ed9t t\u00e0i s\u1ea3n ti\u1ec1m t\u00e0ng nh\u01b0 quy \u0111\u1ecbnh trong \u0111o\u1ea1n 84.<\/li>\n<li>T\u00e0i s\u1ea3n ti\u1ec1m t\u00e0ng ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 th\u01b0\u1eddng xuy\u00ean \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o l\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd trong B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. N\u1ebfu doanh nghi\u1ec7p g\u1ea7n nh\u01b0 ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf, th\u00ec t\u00e0i s\u1ea3n v\u00e0 kho\u1ea3n thu nh\u1eadp li\u00ean quan ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n c\u00f3 kh\u1ea3 n\u0103ng th\u1ec3 x\u1ea3y ra kho\u1ea3n thu nh\u1eadp \u0111\u00f3 theo quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 84.<\/li>\n<\/ol>\n<p>X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb<\/p>\n<p>Gi\u00e1 tr\u1ecb \u01b0\u1edbc t\u00ednh h\u1ee3p l\u00fd<\/p>\n<ol start=\"32\">\n<li>Gi\u00e1 tr\u1ecb ghi nh\u1eadn m\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i l\u00e0 gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh h\u1ee3p l\u00fd nh\u1ea5t v\u1ec1 kho\u1ea3n ti\u1ec1n s\u1ebd ph\u1ea3i chi \u0111\u1ec3 thanh to\u00e1n ngh\u0129a v\u1ee5 n\u1ee3 hi\u1ec7n t\u1ea1i t\u1ea1i ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/li>\n<li>Gi\u00e1 tr\u1ecb \u01b0\u1edbc t\u00ednh h\u1ee3p l\u00fd nh\u1ea5t v\u1ec1 kho\u1ea3n chi ph\u00ed \u0111\u1ec3 thanh to\u00e1n ngh\u0129a v\u1ee5 n\u1ee3 hi\u1ec7n t\u1ea1i l\u00e0 gi\u00e1 tr\u1ecb m\u00e0 doanh nghi\u1ec7p s\u1ebd ph\u1ea3i thanh to\u00e1n ngh\u0129a v\u1ee5 n\u1ee3 ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng cho b\u00ean th\u1ee9 ba t\u1ea1i ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m. Th\u01b0\u1eddng l\u00e0 kh\u00f4ng th\u1ec3 b\u1ecf ra chi ph\u00ed r\u1ea5t cao \u0111\u1ec3 thanh to\u00e1n ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng ngh\u0129a v\u1ee5 n\u1ee3 t\u1ea1i ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m. Tuy nhi\u00ean, c\u00e1ch \u01b0\u1edbc t\u00ednh v\u1ec1 gi\u00e1 tr\u1ecb m\u00e0 doanh nghi\u1ec7p ph\u1ea3i suy t\u00ednh \u0111\u1ec3 thanh to\u00e1n ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng ngh\u0129a v\u1ee5 n\u1ee3 s\u1ebd \u0111\u01b0a ra \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb \u01b0\u1edbc t\u00ednh \u0111\u00e1ng tin c\u1eady nh\u1ea5t v\u1ec1 chi ph\u00ed s\u1ebd ph\u1ea3i d\u00f9ng \u0111\u1ec3 thanh to\u00e1n ngh\u0129a v\u1ee5 hi\u1ec7n t\u1ea1i t\u1ea1i ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/li>\n<li>C\u00e1ch \u01b0\u1edbc t\u00ednh v\u1ec1 k\u1ebft qu\u1ea3 v\u00e0 \u1ea3nh h\u01b0\u1edfng t\u00e0i ch\u00ednh \u0111\u1ec1u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh th\u00f4ng qua \u0111\u00e1nh gi\u00e1 c\u1ee7a Ban gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p, \u0111\u01b0\u1ee3c b\u1ed5 sung th\u00f4ng qua kinh nghi\u1ec7m t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u01b0\u01a1ng t\u1ef1 v\u00e0 c\u00e1c b\u1ea3n b\u00e1o c\u00e1o c\u1ee7a c\u00e1c chuy\u00ean gia \u0111\u1ed9c l\u1eadp. C\u00e1c c\u0103n c\u1ee9 c\u00f3 th\u1ec3 d\u1ef1a tr\u00ean bao g\u1ed3m c\u1ea3 c\u00e1c s\u1ef1 ki\u1ec7n x\u1ea3y ra sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/li>\n<li>C\u00f3 nhi\u1ec1u ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e1nh gi\u00e1 \u0111\u1ec3 ghi nh\u1eadn gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n m\u1ee5c kh\u00f4ng ch\u1eafc ch\u1eafn l\u00e0 m\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng. Khi c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u00e0 c\u00f3 li\u00ean quan \u0111\u1ebfn nhi\u1ec1u kho\u1ea3n m\u1ee5c, th\u00ec ngh\u0129a v\u1ee5 n\u1ee3 s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ea5t c\u1ea3 c\u00e1c k\u1ebft qu\u1ea3 c\u00f3 th\u1ec3 thu \u0111\u01b0\u1ee3c v\u1edbi c\u00e1c x\u00e1c su\u1ea5t c\u00f3 th\u1ec3 x\u1ea3y ra (ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 tr\u1ecb \u01b0\u1edbc t\u00ednh). Do \u0111\u00f3, kho\u1ea3n d\u1ef1 ph\u00f2ng s\u1ebd ph\u1ee5 thu\u1ed9c v\u00e0o x\u00e1c su\u1ea5t ph\u00e1t sinh kho\u1ea3n l\u1ed7 \u0111\u00e3 \u01b0\u1edbc t\u00ednh l\u00e0 bao nhi\u00eau, v\u00ed d\u1ee5: 60% hay 90%. N\u1ebfu c\u00e1c k\u1ebft qu\u1ea3 \u01b0\u1edbc t\u00ednh \u0111\u1ec1u t\u01b0\u01a1ng \u0111\u01b0\u01a1ng nhau v\u00e0 li\u00ean t\u1ee5c trong m\u1ed9t gi\u1edbi h\u1ea1n nh\u1ea5t \u0111\u1ecbnh v\u00e0 m\u1ed7i \u0111i\u1ec3m \u1edf trong gi\u1edbi h\u1ea1n \u0111\u00f3 \u0111\u1ec1u c\u00f3 kh\u1ea3 n\u0103ng x\u1ea3y ra nh\u01b0 nhau th\u00ec s\u1ebd ch\u1ecdn \u0111i\u1ec3m \u1edf gi\u1eefa trong gi\u1edbi h\u1ea1n \u0111\u00f3.<\/li>\n<\/ol>\n<p><em>V\u00ed d\u1ee5<\/em><\/p>\n<p><em>M\u1ed9t doanh nghi\u1ec7p b\u00e1n h\u00e0ng cho kh\u00e1ch h\u00e0ng c\u00f3 k\u00e8m gi\u1ea5y b\u1ea3o h\u00e0nh s\u1eeda ch\u1eefa c\u00e1c h\u1ecfng h\u00f3c do l\u1ed7i s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n trong v\u00f2ng s\u00e1u th\u00e1ng sau khi mua. N\u1ebfu t\u1ea5t c\u1ea3 c\u00e1c s\u1ea3n ph\u1ea9m b\u00e1n ra \u0111\u1ec1u c\u00f3 l\u1ed7i h\u1ecfng h\u00f3c nh\u1ecf, th\u00ec t\u1ed5ng chi ph\u00ed s\u1eeda ch\u1eefa l\u00e0 1 tri\u1ec7u \u0111\u1ed3ng. N\u1ebfu t\u1ea5t c\u1ea3 c\u00e1c s\u1ea3n ph\u1ea9m b\u00e1n ra \u0111\u1ec1u c\u00f3 l\u1ed7i h\u1ecfng h\u00f3c l\u1edbn, th\u00ec t\u1ed5ng chi ph\u00ed s\u1eeda ch\u1eefa l\u00e0 4 tri\u1ec7u \u0111\u1ed3ng. Kinh nghi\u1ec7m cho th\u1ea5y trong n\u0103m t\u1edbi, 75% h\u00e0ng h\u00f3a b\u00e1n ra kh\u00f4ng b\u1ecb h\u1ecfng h\u00f3c, 20% h\u00e0ng h\u00f3a b\u00e1n ra s\u1ebd h\u1ecfng h\u00f3c nh\u1ecf v\u00e0 5% h\u00e0ng h\u00f3a b\u00e1n ra s\u1ebd c\u00f3 h\u1ecfng h\u00f3c l\u1edbn. Theo quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 20, doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh gi\u00e1 x\u00e1c su\u1ea5t x\u1ea3y ra cho t\u1eebng m\u1ee9c chi ph\u00ed s\u1eeda ch\u1eefa cho to\u00e0n b\u1ed9 c\u00e1c ngh\u0129a v\u1ee5 b\u1ea3o h\u00e0nh.<\/em><\/p>\n<p><em>Gi\u00e1 tr\u1ecb \u01b0\u1edbc t\u00ednh chi ph\u00ed s\u1eeda ch\u1eefa trong tr\u01b0\u1eddng h\u1ee3p tr\u00ean s\u1ebd l\u00e0: (75% x 0) + (20% x 1 tri\u1ec7u) + (5% x 4 tri\u1ec7u) = 0,4 tri\u1ec7u \u0111\u1ed3ng.<\/em><\/p>\n<ol start=\"36\">\n<li>Khi \u0111\u00e1nh gi\u00e1 t\u1eebng ngh\u0129a v\u1ee5 m\u1ed9t c\u00e1ch ri\u00eang r\u1ebd, m\u1ed7i k\u1ebft qu\u1ea3 c\u00f3 nhi\u1ec1u kh\u1ea3 n\u0103ng x\u1ea3y ra nh\u1ea5t s\u1ebd l\u00e0 gi\u00e1 tr\u1ecb n\u1ee3 ph\u1ea3i tr\u1ea3 \u01b0\u1edbc t\u00ednh h\u1ee3p l\u00fd nh\u1ea5t. Tuy nhi\u00ean, th\u1eadm ch\u00ed trong tr\u01b0\u1eddng h\u1ee3p nh\u01b0 th\u1ebf, doanh nghi\u1ec7p c\u0169ng c\u1ea7n ph\u1ea3i x\u00e9t \u0111\u1ebfn c\u00e1c k\u1ebft qu\u1ea3 kh\u00e1c n\u1eefa. Khi c\u00e1c k\u1ebft qu\u1ea3 kh\u00e1c ho\u1eb7c l\u00e0 h\u1ea7u h\u1ebft l\u1edbn h\u01a1n ho\u1eb7c l\u00e0 h\u1ea7u h\u1ebft nh\u1ecf h\u01a1n k\u1ebft qu\u1ea3 c\u00f3 nhi\u1ec1u kh\u1ea3 n\u0103ng x\u1ea3y ra nh\u1ea5t, th\u00ec gi\u00e1 tr\u1ecb \u01b0\u1edbc t\u00ednh \u0111\u00e1ng tin c\u1eady nh\u1ea5t s\u1ebd l\u00e0 gi\u00e1 tr\u1ecb cao h\u01a1n ho\u1eb7c th\u1ea5p h\u01a1n \u0111\u00f3. V\u00ed d\u1ee5, doanh nghi\u1ec7p bu\u1ed9c ph\u1ea3i s\u1eeda ch\u1eefa m\u1ed9t h\u1ecfng h\u00f3c nghi\u00eam tr\u1ecdng trong m\u1ed9t thi\u1ebft b\u1ecb l\u1edbn \u0111\u00e3 b\u00e1n cho kh\u00e1ch h\u00e0ng, v\u00e0 k\u1ebft qu\u1ea3 c\u00f3 kh\u1ea3 n\u0103ng x\u1ea3y ra nh\u1ea5t l\u00e0 s\u1ebd t\u1ed1n 1 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ec3 s\u1eeda ch\u1eefa th\u00e0nh c\u00f4ng l\u1ea7n \u0111\u1ea7u, nh\u01b0ng n\u1ebfu c\u00f3 kh\u1ea3 n\u0103ng ph\u1ea3i s\u1eeda ch\u1eefa c\u00e1c l\u1ea7n ti\u1ebfp theo th\u00ec ph\u1ea3i \u0111\u01b0a ra m\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn h\u01a1n.<\/li>\n<li>Kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u01b0\u1edbc thu\u1ebf, v\u00ec c\u00e1c \u1ea3nh h\u01b0\u1edfng v\u1ec1 thu\u1ebf c\u1ee7a kho\u1ea3n d\u1ef1 ph\u00f2ng v\u00e0 nh\u1eefng thay \u0111\u1ed5i trong c\u00e1c k\u1ebft qu\u1ea3 \u0111\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 17 \u201cThu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u201d.<\/li>\n<\/ol>\n<p><em>R\u1ee7i ro v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 kh\u00f4ng ch\u1eafc ch\u1eafn<\/em><\/p>\n<ol start=\"38\">\n<li>R\u1ee7i ro v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 kh\u00f4ng ch\u1eafc ch\u1eafn t\u1ed3n t\u1ea1i xung quanh c\u00e1c s\u1ef1 ki\u1ec7n v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i \u0111\u01b0\u1ee3c xem x\u00e9t khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb \u01b0\u1edbc t\u00ednh h\u1ee3p l\u00fd nh\u1ea5t cho m\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng.<\/li>\n<li>R\u1ee7i ro th\u1ec3 hi\u1ec7n s\u1ef1 gi\u1ea3m s\u00fat k\u1ebft qu\u1ea3. Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh r\u1ee7i ro c\u00f3 th\u1ec3 l\u00e0m t\u0103ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn. Doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i th\u1eadn tr\u1ecdng khi \u0111\u01b0a ra nh\u1eefng \u0111\u00e1nh gi\u00e1 trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng ch\u1eafc ch\u1eafn \u0111\u1ec3 kh\u00f4ng l\u00e0m sai l\u1ec7ch t\u0103ng thu nh\u1eadp hay t\u00e0i s\u1ea3n v\u00e0 c\u0169ng kh\u00f4ng l\u00e0m sai l\u1ec7ch gi\u1ea3m chi ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n n\u1ee3. Tuy nhi\u00ean, t\u00ecnh tr\u1ea1ng kh\u00f4ng ch\u1eafc ch\u1eafn kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 t\u1ea1o ra c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng qu\u00e1 m\u1ee9c ho\u1eb7c khai kh\u1ed1ng c\u00e1c kho\u1ea3n n\u1ee3 m\u1ed9t c\u00e1ch c\u1ed1 \u00fd. V\u00ed d\u1ee5: N\u1ebfu c\u00e1c kho\u1ea3n chi ph\u00ed d\u1ef1 t\u00ednh cho m\u1ed9t r\u1ee7i ro n\u00e0o \u0111\u00f3 \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh tr\u00ean c\u01a1 s\u1edf th\u1eadn tr\u1ecdng, th\u00ec kh\u00f4ng n\u00ean ch\u1ee7 quan xem k\u1ebft qu\u1ea3 \u0111\u00f3 l\u00e0 c\u00f3 kh\u1ea3 n\u0103ng x\u1ea3y ra h\u01a1n c\u00e1c tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf kh\u00e1c. Doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i ch\u00fa \u00fd \u0111\u1ec3 tr\u00e1nh c\u00e1c b\u01b0\u1edbc \u0111\u00e1nh gi\u00e1 tr\u00f9ng l\u1eb7p \u0111\u1ed1i v\u1edbi r\u1ee7i ro v\u00e0 s\u1ef1 kh\u00f4ng ch\u1eafc ch\u1eafn d\u1eabn \u0111\u1ebfn l\u00e0m t\u0103ng c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng.<\/li>\n<li>Vi\u1ec7c thuy\u1ebft minh y\u1ebfu t\u1ed1 kh\u00f4ng ch\u1eafc ch\u1eafn \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n chi tr\u1ea3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 80 (b).<\/li>\n<\/ol>\n<p><em>Gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i<\/em><\/p>\n<ol start=\"41\">\n<li>N\u1ebfu \u1ea3nh h\u01b0\u1edfng v\u1ec1 gi\u00e1 tr\u1ecb th\u1eddi gian c\u1ee7a ti\u1ec1n l\u00e0 tr\u1ecdng y\u1ebfu, th\u00ec gi\u00e1 tr\u1ecb c\u1ee7a m\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng c\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a kho\u1ea3n chi ph\u00ed d\u1ef1 t\u00ednh \u0111\u1ec3 thanh to\u00e1n ngh\u0129a v\u1ee5 n\u1ee3.<\/li>\n<li>Ph\u1ee5 thu\u1ed9c v\u00e0o gi\u00e1 tr\u1ecb th\u1eddi gian c\u1ee7a ti\u1ec1n, c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng li\u00ean quan \u0111\u1ebfn c\u00e1c lu\u1ed3ng ti\u1ec1n ra ph\u00e1t sinh ngay sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m c\u00f3 gi\u00e1 tr\u1ecb th\u1ef1c cao h\u01a1n c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng c\u00f3 c\u00f9ng gi\u00e1 tr\u1ecb li\u00ean quan \u0111\u1ebfn c\u00e1c lu\u1ed3ng ti\u1ec1n ra ph\u00e1t sinh mu\u1ed9n h\u01a1n. Do \u0111\u00f3 c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u khi gi\u00e1 tr\u1ecb th\u1eddi gian c\u1ee7a ti\u1ec1n c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu.<\/li>\n<li>T\u1ef7 l\u1ec7 chi\u1ebft kh\u1ea5u ph\u1ea3i l\u00e0 t\u1ef7 l\u1ec7 tr\u01b0\u1edbc thu\u1ebf v\u00e0 ph\u1ea3n \u1ea3nh r\u00f5 nh\u1eefng \u01b0\u1edbc t\u00ednh tr\u00ean th\u1ecb tr\u01b0\u1eddng hi\u1ec7n t\u1ea1i v\u1ec1 gi\u00e1 tr\u1ecb th\u1eddi gian c\u1ee7a ti\u1ec1n v\u00e0 r\u1ee7i ro c\u1ee5 th\u1ec3 c\u1ee7a kho\u1ea3n n\u1ee3 \u0111\u00f3. T\u1ef7 l\u1ec7 chi\u1ebft kh\u1ea5u kh\u00f4ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh r\u1ee7i ro \u0111\u00e3 t\u00ednh \u0111\u1ebfn c\u1ee7a gi\u00e1 tr\u1ecb \u01b0\u1edbc t\u00ednh lu\u1ed3ng ti\u1ec1n trong t\u01b0\u01a1ng lai .<\/li>\n<\/ol>\n<p><em>C\u00e1c s\u1ef1 ki\u1ec7n x\u1ea3y ra trong t\u01b0\u01a1ng lai<\/em><\/p>\n<ol start=\"44\">\n<li>Nh\u1eefng s\u1ef1 ki\u1ec7n x\u1ea3y ra trong t\u01b0\u01a1ng lai c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 tr\u1ecb \u0111\u00e3 \u01b0\u1edbc t\u00ednh \u0111\u1ec3 thanh to\u00e1n ngh\u0129a v\u1ee5 n\u1ee3 th\u00ec ph\u1ea3i \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o gi\u00e1 tr\u1ecb c\u1ee7a kho\u1ea3n d\u1ef1 ph\u00f2ng khi c\u00f3 \u0111\u1ee7 d\u1ea5u hi\u1ec7ucho th\u1ea5y c\u00e1c s\u1ef1 ki\u1ec7n \u0111\u00f3 s\u1ebd x\u1ea3y ra.<\/li>\n<li>Nh\u1eefng s\u1ef1 ki\u1ec7n d\u1ef1 t\u00ednh s\u1ebd x\u1ea3y ra trong t\u01b0\u01a1ng lai c\u00f3 th\u1ec3 r\u1ea5t quan tr\u1ecdng khi \u0111\u00e1nh gi\u00e1 c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng. V\u00ed d\u1ee5, doanh nghi\u1ec7p c\u00f3 th\u1ec3 cho r\u1eb1ng chi ph\u00ed thanh l\u00fd t\u00e0i s\u1ea3n v\u00e0o cu\u1ed1i th\u1eddi gian s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n s\u1ebd gi\u1ea3m do nh\u1eefng thay \u0111\u1ed5i v\u1ec1 c\u00f4ng ngh\u1ec7 trong t\u01b0\u01a1ng lai. Gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u00e3 ph\u1ea3n \u00e1nh c\u00e1ch \u01b0\u1edbc t\u00ednh h\u1ee3p l\u00fd c\u1ee7a c\u00e1c nh\u00e0 nghi\u00ean c\u1ee9u c\u00f3 tr\u00ecnh \u0111\u1ed9 k\u1ef9 thu\u1eadt v\u00e0 kh\u00e1ch quan c\u00f3 t\u00ednh \u0111\u1ebfn c\u00e1c b\u1eb1ng ch\u1ee9ng v\u1ec1 c\u00f4ng ngh\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m thanh l\u00fd. Do v\u1eady, vi\u1ec7c gi\u1ea3m gi\u00e1 tr\u1ecb d\u1ef1 ph\u00f2ng b\u1eb1ng m\u1ed9t kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi chi ph\u00ed ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c l\u00e0 h\u1ee3p l\u00fd khi c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c c\u1eaft gi\u1ea3m do kinh nghi\u1ec7m \u0111\u00e3 thu \u0111\u01b0\u1ee3c khi \u00e1p d\u1ee5ng c\u00f4ng ngh\u1ec7 hi\u1ec7n c\u00f3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng thanh l\u00fd c\u00f3 nhi\u1ec1u ph\u1ee9c t\u1ea1p ho\u1eb7c c\u00f3 qui m\u00f4 l\u1edbn h\u01a1n so v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 ti\u1ebfn h\u00e0nh tr\u01b0\u1edbc \u0111\u00e2y. Tuy nhi\u00ean, doanh nghi\u1ec7p kh\u00f3 c\u00f3 th\u1ec3 \u0111o\u00e1n tr\u01b0\u1edbc \u0111\u01b0\u1ee3c s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a k\u1ef9 thu\u1eadt c\u00f4ng ngh\u1ec7 m\u1edbi \u00e1p d\u1ee5ng cho vi\u1ec7c thanh l\u00fd t\u00e0i s\u1ea3n, tr\u1eeb khi c\u00f3 \u0111\u1ea7y \u0111\u1ee7 b\u1eb1ng ch\u1ee9ng kh\u00e1ch quan.<\/li>\n<li>Khi \u0111\u00e1nh gi\u00e1 ngh\u0129a v\u1ee5 n\u1ee3 ph\u1ea3i x\u00e9t \u0111\u1ebfn \u1ea3nh h\u01b0\u1edfng c\u00f3 th\u1ec3 x\u1ea3y ra c\u1ee7a c\u00e1c quy \u0111\u1ecbnh m\u1edbi n\u1ebfu c\u00f3 \u0111\u1ee7 b\u1eb1ng ch\u1ee9ng kh\u00e1ch quan cho th\u1ea5y qui \u0111\u1ecbnh n\u00e0y ch\u1eafc ch\u1eafn \u0111\u01b0\u1ee3c th\u00f4ng qua. Do c\u00f3 nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh n\u00ean kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1eebng s\u1ef1 ki\u1ec7n ri\u00eang bi\u1ec7t \u0111\u1ec3 \u0111\u01b0a ra \u0111\u1ea7y \u0111\u1ee7 b\u1eb1ng ch\u1ee9ng kh\u00e1ch quan cho m\u1ecdi tr\u01b0\u1eddng h\u1ee3p. B\u1eb1ng ch\u1ee9ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u g\u1ed3m c\u1ea3 qui \u0111\u1ecbnh c\u1ea7n ph\u1ea3i \u00e1p d\u1ee5ng v\u00e0 xem x\u00e9t qui \u0111\u1ecbnh n\u00e0y c\u00f3 th\u00f4ng qua ch\u1eafc ch\u1eafn v\u00e0 \u0111\u01b0\u1ee3c \u0111em ra \u00e1p d\u1ee5ng v\u00e0o th\u1eddi \u0111i\u1ec3m th\u00edch h\u1ee3p hay kh\u00f4ng. Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p s\u1ebd kh\u00f4ng \u0111\u01b0a ra \u0111\u01b0\u1ee3c b\u1eb1ng ch\u1ee9ng kh\u00e1ch quan, \u0111\u1ea7y \u0111\u1ee7 cho \u0111\u1ebfn khi qui \u0111\u1ecbnh m\u1edbi \u0111\u01b0\u1ee3c th\u00f4ng qua.<\/li>\n<\/ol>\n<p><em>Thanh l\u00fd t\u00e0i s\u1ea3n d\u1ef1 t\u00ednh<\/em><\/p>\n<ol start=\"47\">\n<li>L\u00e3i t\u1eeb ho\u1ea1t \u0111\u1ed9ng thanh l\u00fd t\u00e0i s\u1ea3n d\u1ef1 t\u00ednh kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e9t \u0111\u1ebfn khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a kho\u1ea3n d\u1ef1 ph\u00f2ng.<\/li>\n<li>Kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh c\u00e1c kho\u1ea3n l\u00e3i t\u1eeb ho\u1ea1t \u0111\u1ed9ng thanh l\u00fd t\u00e0i s\u1ea3n khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb kho\u1ea3n d\u1ef1 ph\u00f2ng, ngay c\u1ea3 khi ho\u1ea1t \u0111\u1ed9ng thanh l\u00fd d\u1ef1 t\u00ednh g\u1eafn li\u1ec1n v\u1edbi s\u1ef1 ki\u1ec7n l\u00e0m ph\u00e1t sinh kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u00f3. Thay v\u00e0o \u0111\u00f3, doanh nghi\u1ec7p ph\u1ea3i ghi nh\u1eadn c\u00e1c kho\u1ea3n l\u00e3i t\u1eeb ho\u1ea1t \u0111\u1ed9ng thanh l\u00fd t\u00e0i s\u1ea3n \u0111\u00e3 d\u1ef1 t\u00ednh t\u1ea1i th\u1eddi \u0111i\u1ec3m quy \u0111\u1ecbnh trong c\u00e1c Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n li\u00ean quan.<\/li>\n<\/ol>\n<p><em>C\u00e1c kho\u1ea3n b\u1ed3i ho\u00e0n<\/em><\/p>\n<ol start=\"49\">\n<li>Khi m\u1ed9t ph\u1ea7n hay to\u00e0n b\u1ed9 chi ph\u00ed \u0111\u1ec3 thanh to\u00e1n m\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng d\u1ef1 t\u00ednh \u0111\u01b0\u1ee3c b\u00ean kh\u00e1c b\u1ed3i ho\u00e0n th\u00ec kho\u1ea3n b\u1ed3i ho\u00e0n n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi doanh nghi\u1ec7p ch\u1eafc ch\u1eafn s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c kho\u1ea3n b\u1ed3i ho\u00e0n \u0111\u00f3. Kho\u1ea3n b\u1ed3i ho\u00e0n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn nh\u01b0 m\u1ed9t t\u00e0i s\u1ea3n ri\u00eang bi\u1ec7t. Gi\u00e1 tr\u1ecb ghi nh\u1eadn c\u1ee7a kho\u1ea3n b\u1ed3i ho\u00e0n kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 gi\u00e1 tr\u1ecb kho\u1ea3n d\u1ef1 ph\u00f2ng.<\/li>\n<li>Trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, chi ph\u00ed li\u00ean quan \u0111\u1ebfn kho\u1ea3n d\u1ef1 ph\u00f2ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo gi\u00e1 tr\u1ecb sau khi tr\u1eeb gi\u00e1 tr\u1ecb kho\u1ea3n b\u1ed3i ho\u00e0n \u0111\u01b0\u1ee3c ghi nh\u1eadn.<\/li>\n<li>Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u00ecm ki\u1ebfm m\u1ed9t b\u00ean th\u1ee9 ba \u0111\u1ec3 thanh to\u00e1n m\u1ed9t ph\u1ea7n hay to\u00e0n b\u1ed9 chi ph\u00ed cho kho\u1ea3n d\u1ef1 ph\u00f2ng (v\u00ed d\u1ee5, th\u00f4ng qua c\u00e1c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m, c\u00e1c \u0111i\u1ec1u kho\u1ea3n b\u1ed3i th\u01b0\u1eddng ho\u1eb7c c\u00e1c gi\u1ea5y b\u1ea3o h\u00e0nh c\u1ee7a nh\u00e0 cung c\u1ea5p). B\u00ean th\u1ee9 ba c\u00f3 th\u1ec3 thanh to\u00e1n tr\u1ef1c ti\u1ebfp ho\u1eb7c ho\u00e0n tr\u1ea3 l\u1ea1i c\u00e1c kho\u1ea3n doanh nghi\u1ec7p \u0111\u00e3 thanh to\u00e1n.<\/li>\n<li>H\u1ea7u h\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i ch\u1ecbu v\u00e0 ph\u1ea3i thanh to\u00e1n to\u00e0n b\u1ed9 c\u00e1c ngh\u0129a v\u1ee5 n\u1ee3 n\u1ebfu b\u00ean th\u1ee9 ba kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng b\u1ed3i ho\u00e0n do b\u1ea5t k\u1ef3 nguy\u00ean nh\u00e2n n\u00e0o. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ph\u1ea3i ghi nh\u1eadn kho\u1ea3n d\u1ef1 ph\u00f2ng cho to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u1ee7a kho\u1ea3n n\u1ee3, v\u00e0 ph\u1ea3i ghi nh\u1eadn kho\u1ea3n b\u1ed3i ho\u00e0n \u0111\u00e3 d\u1ef1 t\u00ednh l\u00e0 t\u00e0i s\u1ea3n khi ch\u1eafc ch\u1eafn s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c kho\u1ea3n b\u1ed3i ho\u00e0n \u0111\u00f3 n\u1ebfu doanh nghi\u1ec7p thanh to\u00e1n kho\u1ea3n n\u1ee3.<\/li>\n<li>C\u00f3 tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i ch\u1ecbu c\u00e1c kho\u1ea3n chi ph\u00ed ch\u01b0a r\u00f5 r\u00e0ng n\u1ebfu b\u00ean th\u1ee9 ba kh\u00f4ng th\u1ef1c hi\u1ec7n thanh to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i ch\u1ecbu c\u00e1c kho\u1ea3n chi ph\u00ed th\u00ec c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o kho\u1ea3n d\u1ef1 ph\u00f2ng.<\/li>\n<li>Theo quy \u0111\u1ecbnh trong \u0111o\u1ea1n 25, m\u1ed9t kho\u1ea3n n\u1ee3 khi doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd chung ho\u1eb7c ri\u00eang s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng trong ph\u1ea1m vi d\u1ef1 t\u00ednh ngh\u0129a v\u1ee5 s\u1ebd \u0111\u01b0\u1ee3c b\u00ean th\u1ee9 ba thanh to\u00e1n.<\/li>\n<\/ol>\n<p><em>Thay \u0111\u1ed5i c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng<\/em><\/p>\n<ol start=\"55\">\n<li>C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i \u0111\u01b0\u1ee3c xem x\u00e9t l\u1ea1i v\u00e0 \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111\u1ec3 ph\u1ea3n \u00e1nh \u01b0\u1edbc t\u00ednh h\u1ee3p l\u00fd nh\u1ea5t \u1edf th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i. N\u1ebfu doanh nghi\u1ec7p ch\u1eafc ch\u1eafn kh\u00f4ng ph\u1ea3i ch\u1ecbu s\u1ef1 gi\u1ea3m s\u00fat v\u1ec1 l\u1ee3i \u00edch kinh t\u1ebf do kh\u00f4ng ph\u1ea3i chi tr\u1ea3 ngh\u0129a v\u1ee5 n\u1ee3 th\u00ec kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp.<\/li>\n<li>Khi s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p chi\u1ebft kh\u1ea5u, gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a m\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng t\u0103ng l\u00ean trong m\u1ed7i k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111\u1ec3 ph\u1ea3n \u00e1nh \u1ea3nh h\u01b0\u1edfng c\u1ee7a y\u1ebfu t\u1ed1 th\u1eddi gian. Ph\u1ea7n gi\u00e1 tr\u1ecb t\u0103ng l\u00ean n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed \u0111i vay.<\/li>\n<\/ol>\n<p><em>S\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng<\/em><\/p>\n<ol start=\"57\">\n<li>Ch\u1ec9 n\u00ean s\u1eed d\u1ee5ng m\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng cho nh\u1eefng chi ph\u00ed m\u00e0 kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp t\u1eeb ban \u0111\u1ea7u.<\/li>\n<li>Ch\u1ec9 nh\u1eefng kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp ban \u0111\u1ea7u m\u1edbi \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u00f3. Vi\u1ec7c s\u1eed d\u1ee5ng kho\u1ea3n d\u1ef1 ph\u00f2ng cho c\u00e1c chi ph\u00ed kh\u00f4ng li\u00ean quan \u0111\u1ebfn kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u00f3 ho\u1eb7c cho c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c l\u1eadp cho m\u1ee5c \u0111\u00edch kh\u00e1c c\u00f3 th\u1ec3 kh\u00f4ng th\u1ec3 hi\u1ec7n \u1ea3nh h\u01b0\u1edfng c\u1ee7a hai s\u1ef1 ki\u1ec7n kh\u00e1c nhau.<\/li>\n<\/ol>\n<p>\u00c1p d\u1ee5ng nguy\u00ean t\u1eafc ghi nh\u1eadn v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb<\/p>\n<p><em>C\u00e1c kho\u1ea3n l\u1ed7 ho\u1ea1t \u0111\u1ed9ng trong t\u01b0\u01a1ng lai<\/em><\/p>\n<ol start=\"59\">\n<li>Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn kho\u1ea3n d\u1ef1 ph\u00f2ng cho c\u00e1c kho\u1ea3n l\u1ed7 ho\u1ea1t \u0111\u1ed9ng trong t\u01b0\u01a1ng lai.<\/li>\n<li>Kho\u1ea3n l\u1ed7 ho\u1ea1t \u0111\u1ed9ng trong t\u01b0\u01a1ng lai l\u00e0 kho\u1ea3n kh\u00f4ng tho\u1ea3 m\u00e3n \u0111\u1ecbnh ngh\u0129a v\u1ec1 m\u1ed9t kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 quy \u0111\u1ecbnh trong \u0111o\u1ea1n 07 v\u00e0 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng \u1edf \u0111o\u1ea1n 11.<\/li>\n<li>M\u1ed7i \u01b0\u1edbc t\u00ednh v\u1ec1 kho\u1ea3n l\u1ed7 ho\u1ea1t \u0111\u1ed9ng x\u1ea3y ra trong t\u01b0\u01a1ng lai \u0111\u1ec1u l\u00e0 d\u1ea5u hi\u1ec7u v\u1ec1 s\u1ef1 t\u1ed5n th\u1ea5t c\u1ee7a m\u1ed9t s\u1ed1 t\u00e0i s\u1ea3n d\u00f9ng trong kinh doanh. Doanh nghi\u1ec7p ph\u1ea3i ti\u1ebfn h\u00e0nh ki\u1ec3m tra vi\u1ec7c t\u1ed5n th\u1ea5t \u0111\u1ed1i v\u1edbi nh\u1eefng t\u00e0i s\u1ea3n n\u00e0y.<\/li>\n<\/ol>\n<p><em>C\u00e1c h\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn<\/em><\/p>\n<ol start=\"62\">\n<li>N\u1ebfu doanh nghi\u1ec7p c\u00f3 h\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn, th\u00ec ngh\u0129a v\u1ee5 n\u1ee3 hi\u1ec7n t\u1ea1i theo h\u1ee3p \u0111\u1ed3ng ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0 \u0111\u00e1nh gi\u00e1 nh\u01b0 m\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng.<\/li>\n<li>Nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng (V\u00ed d\u1ee5: \u0110\u01a1n mua h\u00e0ng th\u01b0\u1eddng xuy\u00ean) c\u00f3 th\u1ec3 b\u1ecb hu\u1ef7 b\u1ecf m\u00e0 kh\u00f4ng ph\u1ea3i thanh to\u00e1n b\u1ed3i th\u01b0\u1eddng, t\u1ee9c l\u00e0 kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ee3. C\u00e1c h\u1ee3p \u0111\u1ed3ng c\u00f3 qui \u0111\u1ecbnh r\u00f5 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi t\u1eebng b\u00ean tham gia k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng th\u00ec khi ph\u00e1t sinh s\u1ef1 ki\u1ec7n r\u1ee7i ro, h\u1ee3p \u0111\u1ed3ng \u0111\u00f3 s\u1ebd thu\u1ed9c ph\u1ea1m vi chi ph\u1ed1i c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y v\u00e0 kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ph\u00e1t sinh \u0111\u01b0\u1ee3c ghi nh\u1eadn. Nh\u1eefng h\u1ee3p \u0111\u1ed3ng th\u00f4ng th\u01b0\u1eddng m\u00e0 kh\u00f4ng c\u00f3 r\u1ee7i ro l\u1edbn th\u00ec kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y.<\/li>\n<li>Chu\u1ea9n m\u1ef1c n\u00e0y qui \u0111\u1ecbnh h\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn l\u00e0 h\u1ee3p \u0111\u1ed3ng m\u00e0 trong \u0111\u00f3, chi ph\u00ed b\u1eaft bu\u1ed9c ph\u1ea3i tr\u1ea3 cho c\u00e1c ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng v\u01b0\u1ee3t qu\u00e1 l\u1ee3i \u00edch kinh t\u1ebf d\u1ef1 t\u00ednh thu \u0111\u01b0\u1ee3c t\u1eeb h\u1ee3p \u0111\u1ed3ng \u0111\u00f3. C\u00e1c chi ph\u00ed b\u1eaft bu\u1ed9c ph\u1ea3i tr\u1ea3 theo \u0111i\u1ec1u kho\u1ea3n c\u1ee7a h\u1ee3p \u0111\u1ed3ng ph\u1ea3n \u00e1nh chi ph\u00ed th\u1ea5p nh\u1ea5t n\u1ebfu t\u1eeb b\u1ecf h\u1ee3p \u0111\u1ed3ng. M\u1ee9c chi ph\u00ed \u0111\u00f3 s\u1ebd th\u1ea5p h\u01a1n m\u1ee9c chi ph\u00ed \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng, k\u1ec3 c\u1ea3 c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng ho\u1eb7c \u0111\u1ec1n b\u00f9 ph\u00e1t sinh do vi\u1ec7c kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c h\u1ee3p \u0111\u1ed3ng.<\/li>\n<li>Tr\u01b0\u1edbc khi l\u1eadp m\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng ri\u00eang bi\u1ec7t cho m\u1ed9t h\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn, doanh nghi\u1ec7p ph\u1ea3i ghi nh\u1eadn b\u1ea5t k\u1ef3 s\u1ef1 gi\u1ea3m s\u00fat gi\u00e1 tr\u1ecb n\u00e0o c\u1ee7a t\u00e0i s\u1ea3n c\u00f3 li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng \u0111\u00f3.<\/li>\n<\/ol>\n<p><em>T\u00e1i c\u01a1 c\u1ea5u doanh nghi\u1ec7p<\/em><\/p>\n<ol start=\"66\">\n<li>V\u00ed d\u1ee5 v\u1ec1 nh\u1eefng s\u1ef1 ki\u1ec7n n\u1eb1m trong \u0111\u1ecbnh ngh\u0129a v\u1ec1 &#8220;t\u00e1i c\u01a1 c\u1ea5u doanh nghi\u1ec7p&#8221;:<\/li>\n<li>a) B\u00e1n ho\u1eb7c ch\u1ea5m d\u1ee9t m\u1ed9t d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m;<\/li>\n<li>b) \u0110\u00f3ng c\u1eeda c\u01a1 s\u1edf kinh doanh \u1edf m\u1ed9t \u0111\u1ecba ph\u01b0\u01a1ng, m\u1ed9t qu\u1ed1c gia kh\u00e1c ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1eeb \u0111\u1ecba ph\u01b0\u01a1ng n\u00e0y, qu\u1ed1c gia n\u00e0y sang m\u1ed9t \u0111\u1ecba ph\u01b0\u01a1ng ho\u1eb7c m\u1ed9t qu\u1ed1c gia kh\u00e1c;<\/li>\n<li>c) Thay \u0111\u1ed5i c\u01a1 c\u1ea5u b\u1ed9 m\u00e1y qu\u1ea3n l\u00fd, v\u00ed d\u1ee5 lo\u1ea1i b\u1ecf m\u1ed9t c\u1ea5p qu\u1ea3n l\u00fd;<\/li>\n<li>d) Ho\u1ea1t \u0111\u1ed9ng t\u00e1i c\u01a1 c\u1ea5u c\u01a1 b\u1ea3n s\u1ebd g\u00e2y ra t\u00e1c \u0111\u1ed9ng l\u1edbn \u0111\u1ebfn b\u1ea3n ch\u1ea5t v\u00e0 m\u1ee5c ti\u00eau ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<li>Kho\u1ea3n d\u1ef1 ph\u00f2ng cho chi ph\u00ed t\u00e1i c\u01a1 c\u1ea5u doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi c\u00e1c \u0111i\u1ec1u ki\u1ec7n chung \u0111\u1ed1i v\u1edbi kho\u1ea3n d\u1ef1 ph\u00f2ng nh\u01b0 quy \u0111\u1ecbnh trong \u0111o\u1ea1n 11 \u0111\u01b0\u1ee3c tho\u1ea3 m\u00e3n. C\u00e1c \u0111o\u1ea1n 69 &#8211; 78 ch\u1ec9 r\u00f5 l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 \u00e1p d\u1ee5ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n chung cho ho\u1ea1t \u0111\u1ed9ng t\u00e1i c\u01a1 c\u1ea5u doanh nghi\u1ec7p.<\/li>\n<li>Khi ti\u1ebfn h\u00e0nh t\u00e1i c\u01a1 c\u1ea5u doanh nghi\u1ec7p th\u00ec ngh\u0129a v\u1ee5 li\u00ean \u0111\u1edbi ch\u1ec9 ph\u00e1t sinh khi:<\/li>\n<li>a) C\u00f3 k\u1ebf ho\u1ea1ch ch\u00ednh th\u1ee9c, c\u1ee5 th\u1ec3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh r\u00f5 vi\u1ec7c t\u00e1i c\u01a1 c\u1ea5u doanh nghi\u1ec7p, trong \u0111\u00f3 ph\u1ea3i tho\u1ea3 m\u00e3n \u00edt nh\u1ea5t 5 n\u1ed9i dung sau:<\/li>\n<\/ol>\n<p>(i) Thay \u0111\u1ed5i to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/p>\n<p>(ii) C\u00e1c v\u1ecb tr\u00ed quan tr\u1ecdng b\u1ecb \u1ea3nh h\u01b0\u1edfng;<\/p>\n<p>(iii) V\u1ecb tr\u00ed, nhi\u1ec7m v\u1ee5 v\u00e0 s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n vi\u00ean \u01b0\u1edbc t\u00ednh s\u1ebd \u0111\u01b0\u1ee3c nh\u1eadn b\u1ed3i th\u01b0\u1eddng<\/p>\n<p>khi h\u1ecd bu\u1ed9c ph\u1ea3i th\u00f4i vi\u1ec7c;<\/p>\n<p>(iv) C\u00e1c kho\u1ea3n chi ph\u00ed s\u1ebd ph\u1ea3i chi tr\u1ea3; v\u00e0<\/p>\n<p>(v) Khi k\u1ebf ho\u1ea1ch \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n.<\/p>\n<ol>\n<li>b) \u0110\u01b0a danh s\u00e1ch ch\u1ee7 th\u1ec3 ch\u1eafc ch\u1eafn b\u1ecb \u1ea3nh h\u01b0\u1edfng ; th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch t\u00e1i c\u01a1 c\u1ea5u ho\u1eb7c th\u00f4ng b\u00e1o c\u00e1c v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng \u0111\u1ebfn nh\u1eefng ch\u1ee7 th\u1ec3 b\u1ecb \u1ea3nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c t\u00e1i c\u01a1 c\u1ea5u.<\/li>\n<li>B\u1eb1ng ch\u1ee9ng cho th\u1ea5y doanh nghi\u1ec7p \u0111\u00e3 ti\u1ebfn h\u00e0nh k\u1ebf ho\u1ea1ch t\u00e1i c\u01a1 c\u1ea5u.V\u00ed d\u1ee5: Th\u00e1o d\u1ee1 nh\u00e0 x\u01b0\u1edfng, b\u00e1n t\u00e0i s\u1ea3n ho\u1eb7c th\u00f4ng b\u00e1o c\u00f4ng khai v\u1ec1 nh\u1eefng v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng c\u1ee7a k\u1ebf ho\u1ea1ch. Th\u00f4ng b\u00e1o c\u00f4ng khai v\u1ec1 m\u1ed9t k\u1ebf ho\u1ea1ch t\u00e1i c\u01a1 c\u1ea5u c\u1ee5 th\u1ec3 s\u1ebd d\u1eabn \u0111\u1ebfn m\u1ed9t ngh\u0129a v\u1ee5 n\u1ee3 ph\u00e1p l\u00fd khi k\u1ebf ho\u1ea1ch \u0111\u00f3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo d\u1ef1 t\u00ednh v\u00e0 \u0111\u1ea7y \u0111\u1ee7 chi ti\u1ebft (t\u1ee9c l\u00e0 ph\u1ea3i ch\u1ec9 r\u00f5 nh\u1eefng v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng c\u1ee7a k\u1ebf ho\u1ea1ch) t\u1eeb \u0111\u00f3 \u0111\u01b0a ra d\u1ef1 t\u00ednh ch\u1eafc ch\u1eafn v\u1ec1 nh\u1eefng ch\u1ee7 th\u1ec3 c\u00f3 li\u00ean quan nh\u01b0 kh\u00e1ch h\u00e0ng, c\u00e1c nh\u00e0 cung c\u1ea5p, c\u00e1c nh\u00e2n vi\u00ean (ho\u1eb7c nh\u1eefng ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n cho h\u1ecd) \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 th\u1ec3 ti\u1ebfn h\u00e0nh t\u00e1i c\u01a1 c\u1ea5u.<\/li>\n<li>\u0110\u1ec3 k\u1ebf ho\u1ea1ch c\u00f3 \u0111\u1ee7 chi ti\u1ebft li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 n\u1ee3 khi th\u00f4ng b\u00e1o \u0111\u1ebfn nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb \u1ea3nh h\u01b0\u1edfng, th\u00ec ph\u1ea3i l\u1eadp v\u00e0 th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch c\u00e0ng s\u1edbm c\u00e0ng t\u1ed1t, ph\u1ea3i ho\u00e0n t\u1ea5t k\u1ebf ho\u1ea1ch trong kho\u1ea3ng th\u1eddi gian d\u1ef1 t\u00ednh. N\u1ebfu doanh nghi\u1ec7p d\u1ef1 t\u00ednh v\u1eabn c\u00f2n m\u1ed9t kho\u1ea3ng th\u1eddi gian d\u00e0i tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh t\u00e1i c\u01a1 c\u1ea5u ho\u1eb7c qu\u00e1 tr\u00ecnh t\u00e1i c\u01a1 c\u1ea5u ph\u1ea3i m\u1ea5t m\u1ed9t th\u1eddi gian d\u00e0i b\u1ea5t h\u1ee3p l\u00fd, th\u00ec kh\u00f4ng th\u1ec3 ch\u1eafc ch\u1eafn l\u00e0 k\u1ebf ho\u1ea1ch s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1eddi gian cho ph\u00e9p.<\/li>\n<li>N\u1ebfu quy\u1ebft \u0111\u1ecbnh t\u00e1i c\u01a1 c\u1ea5u c\u1ee7a Ban Gi\u00e1m \u0111\u1ed1c \u0111\u01b0a ra tr\u01b0\u1edbc ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m th\u00ec kh\u00f4ng d\u1eabn \u0111\u1ebfn ngh\u0129a v\u1ee5 n\u1ee3 li\u00ean \u0111\u1edbi t\u1ea1i ng\u00e0y \u0111\u00f3, tr\u1eeb khi tr\u01b0\u1edbc ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m doanh nghi\u1ec7p \u0111\u00e3:<\/li>\n<li>a) B\u1eaft \u0111\u1ea7u th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch t\u00e1i c\u01a1 c\u1ea5u; ho\u1eb7c<\/li>\n<li>b) Th\u00f4ng b\u00e1o nh\u1eefng v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng c\u1ee7a k\u1ebf ho\u1ea1ch t\u00e1i c\u01a1 c\u1ea5u cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb \u1ea3nh h\u01b0\u1edfng theo m\u1ed9t c\u00e1ch c\u1ee5 th\u1ec3, \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 h\u1ecd c\u00f3 \u0111\u01b0\u1ee3c d\u1ef1 t\u00ednh ch\u1eafc ch\u1eafn v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p s\u1ebd ti\u1ebfn h\u00e0nh t\u00e1i c\u01a1 c\u1ea5u.<\/li>\n<\/ol>\n<p>N\u1ebfu doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch t\u00e1i c\u01a1 c\u1ea5u, ho\u1eb7c th\u00f4ng b\u00e1o nh\u1eefng v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng c\u1ee7a k\u1ebf ho\u1ea1ch \u0111\u00f3 t\u1edbi nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb \u1ea3nh h\u01b0\u1edfng sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m th\u00ec vi\u1ec7c tr\u00ecnh b\u00e0y trong B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 23 \u201cC\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m\u201d. N\u1ebfu vi\u1ec7c t\u00e1i c\u01a1 c\u1ea5u l\u00e0 tr\u1ecdng y\u1ebfu m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u00ec c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<ol start=\"72\">\n<li>Ngh\u0129a v\u1ee5 n\u1ee3 li\u00ean \u0111\u1edbi kh\u00f4ng ch\u1ec9 \u0111\u01b0\u1ee3c t\u1ea1o ra t\u1eeb quy\u1ebft \u0111\u1ecbnh c\u1ee7a Ban Gi\u00e1m \u0111\u1ed1c. Ngh\u0129a v\u1ee5 n\u1ee3 li\u00ean \u0111\u1edbi c\u00f3 th\u1ec3 l\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a c\u00e1c s\u1ef1 ki\u1ec7n \u0111\u00e3 x\u1ea3y ra: V\u00ed d\u1ee5, tho\u1ea3 thu\u1eadn v\u1edbi \u0111\u1ea1i di\u1ec7n c\u1ee7a ng\u01b0\u1eddi l\u00e0m c\u00f4ng v\u1ec1 c\u00e1c kho\u1ea3n thanh to\u00e1n khi h\u1ecd th\u00f4i vi\u1ec7c, ho\u1eb7c tho\u1ea3 thu\u1eadn v\u1edbi ng\u01b0\u1eddi mua khi nh\u01b0\u1ee3ng b\u00e1n m\u1ed9t b\u1ed9 ph\u1eadn kinh doanh c\u1ee7a doanh nghi\u1ec7p. M\u1ed9t khi \u0111\u00e3 \u0111\u1ea1t \u0111\u01b0\u1ee3c s\u1ef1 ch\u1ea5p thu\u1eadn c\u00f3 th\u1ec3 \u0111\u00e3 \u0111\u01b0\u1ee3c k\u1ebft lu\u1eadn ch\u1ec9 ch\u1edd ch\u1ea5p thu\u1eadn c\u1ee7a H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb v\u00e0 \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o \u0111\u1ebfn ch\u1ee7 th\u1ec3 \u0111\u1ed1i t\u00e1c th\u00ec l\u00fac \u0111\u00f3 doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 th\u1ef1c hi\u1ec7n t\u00e1i c\u01a1 c\u1ea5u n\u1ebfu tho\u1ea3 m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 68.<\/li>\n<li>Kh\u00f4ng c\u00f3 ngh\u0129a v\u1ee5 n\u1ee3 ph\u00e1t sinh cho t\u1edbi khi doanh nghi\u1ec7p k\u00fd cam k\u1ebft nh\u01b0\u1ee3ng b\u00e1n, t\u1ee9c l\u00e0 khi doanh nghi\u1ec7p c\u00f3 h\u1ee3p \u0111\u1ed3ng nh\u01b0\u1ee3ng b\u00e1n hi\u1ec7n t\u1ea1i.<\/li>\n<li>Khi doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh nh\u01b0\u1ee3ng b\u00e1n m\u1ed9t b\u1ed9 ph\u1eadn kinh doanh v\u00e0 th\u00f4ng b\u00e1o c\u00f4ng khai quy\u1ebft \u0111\u1ecbnh \u0111\u00f3, th\u00ec v\u1eabn ch\u01b0a \u0111\u01b0\u1ee3c coi l\u00e0 cam k\u1ebft cho \u0111\u1ebfn khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi mua v\u00e0 h\u1ee3p \u0111\u1ed3ng nh\u01b0\u1ee3ng b\u00e1n \u0111\u01b0\u1ee3c k\u00fd k\u1ebft. T\u1eeb khi quy\u1ebft \u0111\u1ecbnh \u0111\u1ebfn khi k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng nh\u01b0\u1ee3ng b\u00e1n r\u00e0ng bu\u1ed9c, doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c n\u1ebfu kh\u00f4ng t\u00ecm \u0111\u01b0\u1ee3c ng\u01b0\u1eddi mua v\u1edbi \u0111i\u1ec1u kho\u1ea3n ph\u00f9 h\u1ee3p. Khi c\u00f4ng vi\u1ec7c nh\u01b0\u1ee3ng b\u00e1n m\u1ed9t b\u1ed9 ph\u1eadn kinh doanh ch\u1ec9 l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a vi\u1ec7c t\u00e1i c\u01a1 c\u1ea5u, th\u00ec t\u00e0i s\u1ea3n ho\u1ea1t \u0111\u1ed9ng ph\u1ea3i \u0111\u01b0\u1ee3c xem x\u00e9t l\u1ea1i xem c\u00f3 t\u1ed5n th\u1ea5t kh\u00f4ng v\u00e0 ngh\u0129a v\u1ee5 n\u1ee3 li\u00ean \u0111\u1edbi c\u00f3 th\u1ec3 ph\u00e1t sinh t\u1eeb c\u00e1c ph\u1ea7n kh\u00e1c c\u1ee7a vi\u1ec7c t\u00e1i c\u01a1 c\u1ea5u tr\u01b0\u1edbc khi m\u1ed9t h\u1ee3p \u0111\u1ed3ng hi\u1ec7n t\u1ea1i \u0111\u01b0\u1ee3c k\u00fd k\u1ebft.<\/li>\n<li>M\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng cho vi\u1ec7c t\u00e1i c\u01a1 c\u1ea5u ch\u1ec9 \u0111\u01b0\u1ee3c d\u1ef1 t\u00ednh cho nh\u1eefng chi ph\u00ed tr\u1ef1c ti\u1ebfp ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e1i c\u01a1 c\u1ea5u, \u0111\u00f3 l\u00e0 nh\u1eefng chi ph\u00ed tho\u1ea3 m\u00e3n c\u1ea3 hai \u0111i\u1ec1u ki\u1ec7n:<\/li>\n<li>a) C\u1ea7n ph\u1ea3i c\u00f3 cho ho\u1ea1t \u0111\u1ed9ng t\u00e1i c\u01a1 c\u1ea5u; v\u00e0<\/li>\n<li>b) Kh\u00f4ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<li>M\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng cho vi\u1ec7c t\u00e1i c\u01a1 c\u1ea5u kh\u00f4ng bao g\u1ed3m c\u00e1c chi ph\u00ed nh\u01b0:<\/li>\n<li>a) \u0110\u00e0o t\u1ea1o l\u1ea1i ho\u1eb7c thuy\u00ean chuy\u1ec3n nh\u00e2n vi\u00ean hi\u1ec7n c\u00f3;<\/li>\n<li>b) Ti\u1ebfp th\u1ecb; ho\u1eb7c<\/li>\n<li>c) \u0110\u1ea7u t\u01b0 v\u00e0o nh\u1eefng h\u1ec7 th\u1ed1ng m\u1edbi v\u00e0 c\u00e1c m\u1ea1ng l\u01b0\u1edbi ph\u00e2n ph\u1ed1i.<\/li>\n<\/ol>\n<p>Nh\u1eefng chi ph\u00ed n\u00e0y li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng trong t\u01b0\u01a1ng lai c\u1ee7a doanh nghi\u1ec7p v\u00e0 kh\u00f4ng ph\u1ea3i l\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 cho vi\u1ec7c t\u00e1i c\u01a1 c\u1ea5u t\u1ea1i ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m. C\u00e1c chi ph\u00ed n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn theo nguy\u00ean t\u1eafc ghi nh\u1eadn c\u00e1c chi ph\u00ed kh\u00f4ng li\u00ean quan t\u1edbi vi\u1ec7c t\u00e1i c\u01a1 c\u1ea5u.<\/p>\n<ol start=\"77\">\n<li>Nh\u1eefng kho\u1ea3n l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong t\u01b0\u01a1ng lai c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ebfn ng\u00e0y t\u00e1i c\u01a1 c\u1ea5u th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c bao g\u1ed3m trong kho\u1ea3n d\u1ef1 ph\u00f2ng, tr\u1eeb khi ch\u00fang li\u00ean quan \u0111\u1ebfn m\u1ed9t h\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn nh\u01b0 \u0111\u00e3 quy \u0111\u1ecbnh trong \u0111o\u1ea1n 07.<\/li>\n<li>L\u00e3i d\u1ef1 t\u00ednh thu \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng thanh l\u00fd t\u00e0i s\u1ea3n, ngay c\u1ea3 khi vi\u1ec7c thanh l\u00fd t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c xem nh\u01b0 m\u1ed9t ph\u1ea7n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e1i c\u01a1 c\u1ea5u, kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e9t \u0111\u1ebfn khi x\u00e1c \u0111\u1ecbnh m\u1ee9c d\u1ef1 ph\u00f2ng cho vi\u1ec7c t\u00e1i c\u01a1 c\u1ea5u, nh\u01b0 \u0111\u00e3 quy \u0111\u1ecbnh trong \u0111o\u1ea1n 47.<\/li>\n<\/ol>\n<p><em>Tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/em><\/p>\n<ol start=\"79\">\n<li>Doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1eebng lo\u1ea1i d\u1ef1 ph\u00f2ng theo c\u00e1c kho\u1ea3n m\u1ee5c:<\/li>\n<li>a) S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 v\u00e0 cu\u1ed1i k\u1ef3;<\/li>\n<li>b) S\u1ed1 d\u1ef1 ph\u00f2ng t\u0103ng do c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng tr\u00edch l\u1eadp b\u1ed5 sung trong k\u1ef3, k\u1ec3 c\u1ea3 vi\u1ec7c t\u0103ng c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng hi\u1ec7n c\u00f3;<\/li>\n<li>c) S\u1ed1 d\u1ef1 ph\u00f2ng gi\u1ea3m trong k\u1ef3 do ph\u00e1t sinh c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp t\u1eeb ban \u0111\u1ea7u;<\/li>\n<li>d) S\u1ed1 d\u1ef1 ph\u00f2ng kh\u00f4ng s\u1eed d\u1ee5ng \u0111\u1ebfn \u0111\u01b0\u1ee3c ghi gi\u1ea3m (ho\u00e0n nh\u1eadp) trong k\u1ef3; v\u00e0<\/li>\n<li>e) S\u1ed1 d\u1ef1 ph\u00f2ng t\u0103ng trong k\u1ef3 do gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a kho\u1ea3n d\u1ef1 ph\u00f2ng t\u0103ng l\u00ean theo th\u1eddi gian v\u00e0 do \u1ea3nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c thay \u0111\u1ed5i t\u1ef7 l\u1ec7 chi\u1ebft kh\u1ea5u d\u00f2ng ti\u1ec1n.<\/li>\n<\/ol>\n<p><em>Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i tr\u00ecnh b\u00e0y th\u00f4ng tin so s\u00e1nh v\u1ec1 c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng.<\/em><\/p>\n<ol start=\"80\">\n<li>\u0110\u1ed1i v\u1edbi m\u1ed7i lo\u1ea1i d\u1ef1 ph\u00f2ng c\u00f3 gi\u00e1 tr\u1ecb tr\u1ecdng y\u1ebfu, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y c\u00e1c th\u00f4ng tin sau:<\/li>\n<li>a) T\u00f3m t\u1eaft b\u1ea3n ch\u1ea5t c\u1ee7a ngh\u0129a v\u1ee5 n\u1ee3 v\u00e0 th\u1eddi gian chi tr\u1ea3 d\u1ef1 t\u00ednh;<\/li>\n<li>b) D\u1ea5u hi\u1ec7u cho th\u1ea5y c\u00f3 s\u1ef1 kh\u00f4ng ch\u1eafc ch\u1eafn v\u1ec1 gi\u00e1 tr\u1ecb ho\u1eb7c th\u1eddi gian c\u1ee7a c\u00e1c kho\u1ea3n chi tr\u1ea3. Khi c\u1ea7n \u0111\u01b0a ra th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7 th\u00ec doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y nh\u1eefng gi\u1ea3 \u0111\u1ecbnh ch\u00ednh li\u00ean quan \u0111\u1ebfn c\u00e1c s\u1ef1 ki\u1ec7n x\u1ea3y ra trong t\u01b0\u01a1ng lai, nh\u01b0 \u0111\u00e3 quy \u0111\u1ecbnh trong \u0111o\u1ea1n 44; v\u00e0<\/li>\n<li>c) Gi\u00e1 tr\u1ecb c\u1ee7a kho\u1ea3n b\u1ed3i ho\u00e0n d\u1ef1 t\u00ednh nh\u1eadn \u0111\u01b0\u1ee3c n\u1ebfu gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn li\u00ean quan \u0111\u1ebfn kho\u1ea3n b\u1ed3i ho\u00e0n d\u1ef1 t\u00ednh \u0111\u00f3.<\/li>\n<li>Tr\u1eeb khi kh\u00f3 x\u1ea3y ra kh\u1ea3 n\u0103ng ph\u1ea3i chi tr\u1ea3, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y t\u00f3m t\u1eaft b\u1ea3n ch\u1ea5t c\u1ee7a kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng t\u1ea1i ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m c\u00f9ng v\u1edbi c\u00e1c th\u00f4ng tin sau:<\/li>\n<li>a) \u01af\u1edbc t\u00ednh v\u1ec1 \u1ea3nh h\u01b0\u1edfng t\u00e0i ch\u00ednh c\u1ee7a kho\u1ea3n n\u1ee3 ti\u1ec1m t\u00e0ng n\u00e0y theo quy \u0111\u1ecbnh \u1edf c\u00e1c \u0111o\u1ea1n 32 &#8211; 48;<\/li>\n<li>b) D\u1ea5u hi\u1ec7u kh\u00f4ng ch\u1eafc ch\u1eafn li\u00ean quan \u0111\u1ebfn gi\u00e1 tr\u1ecb ho\u1eb7c th\u1eddi gian c\u1ee7a c\u00e1c kho\u1ea3n chi tr\u1ea3 c\u00f3 th\u1ec3 x\u1ea3y ra; v\u00e0<\/li>\n<li>c) Kh\u1ea3 n\u0103ng nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n b\u1ed3i ho\u00e0n.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>H\u1ec6 TH\u1ed0NG CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N VI\u1ec6T NAM CHU\u1ea8N M\u1ef0C S\u1ed0 18 C\u00c1C KHO\u1ea2N D\u1ef0 PH\u00d2NG, T\u00c0I S\u1ea2N V\u00c0 N\u1ee2 TI\u1ec0M T\u00c0NG (Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 100\/Q\u0110-BTC ng\u00e0y 28\/12\/2005 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh) QUY \u0110\u1ecaNH CHUNG M\u1ee5c \u0111\u00edch c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y l\u00e0 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn..<\/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\/31901"}],"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=31901"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31901\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31901"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31901"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}