{"id":31931,"date":"2021-11-22T00:30:41","date_gmt":"2021-11-21T17:30:41","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31931"},"modified":"2021-10-05T08:57:51","modified_gmt":"2021-10-05T01:57:51","slug":"chuan-muc-ke-toan-so-30-lai-tren-co-phieu-2","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31931","title":{"rendered":"CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N S\u1ed0 30 &#8211; L\u00c3I TR\u00caN C\u1ed4 PHI\u1ebeU"},"content":{"rendered":"<p><strong>H\u1ec6 TH\u1ed0NG CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N VI\u1ec6T NAM<\/strong><\/p>\n<p><strong>CHU\u1ea8N M\u1ef0C S\u1ed0 30 L\u00c3I TR\u00caN C\u1ed4 PHI\u1ebeU<\/strong><br \/>\n<strong><em>(Ban h\u00e0nh v\u00e0 c\u1ee5ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 100\/2005\/Q\u0110-BTC ng\u00e0y 28\/12\/2005 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/strong><\/p>\n<p><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 trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh v\u00e0 tr\u00ecnh b\u00e0y l\u00e3i tr\u00ean c\u1ed5 phi\u1ebfu nh\u1eb1m so s\u00e1nh hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng gi\u1eefa c\u00e1c doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n trong c\u00f9ng m\u1ed9t k\u1ef3 b\u00e1o c\u00e1o v\u00e0 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f9ng m\u1ed9t doanh nghi\u1ec7p qua c\u00e1c k\u1ef3 b\u00e1o c\u00e1o.<\/li>\n<li>Chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho vi\u1ec7c t\u00ednh v\u00e0 c\u00f4ng b\u1ed1 l\u00e3i tr\u00ean c\u1ed5 phi\u1ebfu t\u1ea1i c\u00e1c doanh nghi\u1ec7p sau:<\/li>\n<\/ol>\n<p>&#8211; \u0110ang c\u00f3 c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ho\u1eb7c c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng \u0111\u01b0\u1ee3c giao d\u1ecbch c\u00f4ng khai tr\u00ean th\u1ecb tr\u01b0\u1eddng; v\u00e0<\/p>\n<p>&#8211; \u0110ang trong qu\u00e1 tr\u00ecnh ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ho\u1eb7c c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng ra c\u00f4ng ch\u00fang.<\/p>\n<ol start=\"3\">\n<li>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u1ea3i l\u1eadp c\u1ea3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t th\u00ec ch\u1ec9 ph\u1ea3i tr\u00ecnh b\u00e0y th\u00f4ng tin v\u1ec1 l\u00e3i tr\u00ean c\u1ed5 phi\u1ebfu theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t.<\/li>\n<\/ol>\n<p>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t th\u00ec ch\u1ec9 tr\u00ecnh b\u00e0y th\u00f4ng tin v\u1ec1 l\u00e3i tr\u00ean c\u1ed5 phi\u1ebfu tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh ri\u00eang c\u1ee7a m\u00ecnh.<\/p>\n<ol start=\"4\">\n<li>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<p>Suy gi\u1ea3m: L\u00e0 s\u1ef1 gi\u1ea3m l\u00e3i tr\u00ean c\u1ed5 phi\u1ebfu ho\u1eb7c t\u0103ng l\u1ed7 tr\u00ean c\u1ed5 phi\u1ebfu do \u1ea3nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c gi\u1ea3 \u0111\u1ecbnh c\u00f3 s\u1ef1 chuy\u1ec3n \u0111\u1ed5i c\u00e1c c\u00f4ng c\u1ee5 c\u00f3 th\u1ec3 chuy\u1ec3n \u0111\u1ed5i, vi\u1ec7c th\u1ef1c hi\u1ec7n quy\u1ec1n ch\u1ecdn, ch\u1ee9ng quy\u1ec1n ho\u1eb7c vi\u1ec7c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng sau khi th\u1ecfa m\u00e3n m\u1ed9t s\u1ed1 \u0111i\u1ec1u ki\u1ec7n nh\u1ea5t \u0111\u1ecbnh.<\/p>\n<p>Suy gi\u1ea3m ng\u01b0\u1ee3c: L\u00e0 s\u1ef1 t\u0103ng l\u00e3i tr\u00ean c\u1ed5 phi\u1ebfu ho\u1eb7c gi\u1ea3m l\u1ed7 tr\u00ean c\u1ed5 phi\u1ebfu do \u1ea3nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c gi\u1ea3 \u0111\u1ecbnh c\u00f3 s\u1ef1 chuy\u1ec3n \u0111\u1ed5i c\u00e1c c\u00f4ng c\u1ee5 c\u00f3 th\u1ec3 chuy\u1ec3n \u0111\u1ed5i, vi\u1ec7c th\u1ef1c hi\u1ec7n quy\u1ec1n ch\u1ecdn, ch\u1ee9ng quy\u1ec1n ho\u1eb7c vi\u1ec7c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng sau khi th\u1ecfa m\u00e3n m\u1ed9t s\u1ed1 \u0111i\u1ec1u ki\u1ec7n nh\u1ea5t \u0111\u1ecbnh.<\/p>\n<p>Tho\u1ea3 thu\u1eadn c\u1ed5 phi\u1ebfu c\u00f3 \u0111i\u1ec1u ki\u1ec7n: L\u00e0 tho\u1ea3 thu\u1eadn v\u1ec1 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu ph\u1ea3i th\u1ecfa m\u00e3n m\u1ed9t s\u1ed1 \u0111i\u1ec1u ki\u1ec7n nh\u1ea5t \u0111\u1ecbnh.<\/p>\n<p>C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng: L\u00e0 c\u00f4ng c\u1ee5 v\u1ed1n mang l\u1ea1i cho ng\u01b0\u1eddi s\u1edf h\u1eefu quy\u1ec1n l\u1ee3i t\u00e0i ch\u00ednh sau t\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng c\u1ee5 v\u1ed1n kh\u00e1c.<\/p>\n<p>C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng: L\u00e0 c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh ho\u1eb7c m\u1ed9t h\u1ee3p \u0111\u1ed3ng kh\u00e1c cho ph\u00e9p ng\u01b0\u1eddi s\u1edf h\u1eefu c\u00f3 \u0111\u01b0\u1ee3c c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng.<\/p>\n<p>C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ph\u00e1t h\u00e0nh c\u00f3 \u0111i\u1ec1u ki\u1ec7n: L\u00e0 c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh, thu \u00edt ti\u1ec1n ho\u1eb7c kh\u00f4ng thu ti\u1ec1n m\u1eb7t ho\u1eb7c d\u1ef1a tr\u00ean vi\u1ec7c th\u1ecfa m\u00e3n m\u1ed9t s\u1ed1 \u0111i\u1ec1u ki\u1ec7n nh\u1ea5t \u0111\u1ecbnh c\u1ee7a tho\u1ea3 thu\u1eadn c\u1ed5 phi\u1ebfu c\u00f3 \u0111i\u1ec1u ki\u1ec7n.<\/p>\n<p>Quy\u1ec1n ch\u1ecdn mua, ch\u1ee9ng quy\u1ec1n v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng: L\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh mang l\u1ea1i cho ng\u01b0\u1eddi s\u1edf h\u1eefu quy\u1ec1n \u0111\u01b0\u1ee3c mua c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng theo m\u1ed9t gi\u00e1 nh\u1ea5t \u0111\u1ecbnh v\u00e0 trong m\u1ed9t kho\u1ea3ng th\u1eddi gian x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc.<\/p>\n<p>Quy\u1ec1n ch\u1ecdn b\u00e1n: L\u00e0 h\u1ee3p \u0111\u1ed3ng cho ph\u00e9p ng\u01b0\u1eddi s\u1edf h\u1eefu quy\u1ec1n \u0111\u01b0\u1ee3c b\u00e1n c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng theo m\u1ed9t gi\u00e1 nh\u1ea5t \u0111\u1ecbnh v\u00e0 trong m\u1ed9t kho\u1ea3ng th\u1eddi gian x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc.<\/p>\n<ol start=\"5\">\n<li>Ng\u01b0\u1eddi n\u1eafm gi\u1eef c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u1ed5 t\u1ee9c trong k\u1ef3 sau khi c\u00e1c lo\u1ea1i c\u1ed5 phi\u1ebfu kh\u00e1c \u0111\u00e3 \u0111\u01b0\u1ee3c chia c\u1ed5 t\u1ee9c (V\u00ed d\u1ee5: C\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i c\u1ed5 t\u1ee9c). C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u1ee7a doanh nghi\u1ec7p c\u00f3 quy\u1ec1n nh\u01b0 nhau trong vi\u1ec7c nh\u1eadn c\u1ed5 t\u1ee9c.<\/li>\n<li>V\u00ed d\u1ee5 v\u1ec1 c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng g\u1ed3m:<\/li>\n<li>a) Kho\u1ea3n n\u1ee3 t\u00e0i ch\u00ednh ho\u1eb7c c\u00f4ng c\u1ee5 v\u1ed1n, bao g\u1ed3m c\u1ea3 c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i, c\u00f3 th\u1ec3 chuy\u1ec3n \u0111\u1ed5i sang c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng;<\/li>\n<li>b) Quy\u1ec1n ch\u1ecdn v\u00e0 ch\u1ee9ng quy\u1ec1n;<\/li>\n<li>c) C\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh d\u1ef1a tr\u00ean vi\u1ec7c tho\u1ea3 m\u00e3n m\u1ed9t s\u1ed1 \u0111i\u1ec1u ki\u1ec7n nh\u1ea5t \u0111\u1ecbnh theo tho\u1ea3 thu\u1eadn mang t\u00ednh h\u1ee3p \u0111\u1ed3ng. V\u00ed d\u1ee5: Vi\u1ec7c mua doanh nghi\u1ec7p ho\u1eb7c c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c.<\/li>\n<\/ol>\n<p><strong>N\u1ed8I DUNG CHU\u1ea8N M\u1ef0C<\/strong><\/p>\n<p>X\u00e1c \u0111\u1ecbnh<\/p>\n<p>L\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu<\/p>\n<ol start=\"7\">\n<li>Doanh nghi\u1ec7p ph\u1ea3i t\u00ednh l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu theo c\u00e1c kho\u1ea3n l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 ph\u00e2n b\u1ed5 cho c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u1ee7a c\u00f4ng ty m\u1eb9.<\/li>\n<li>L\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch chia l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 ph\u00e2n b\u1ed5 cho c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u1ee7a c\u00f4ng ty m\u1eb9 (t\u1eed s\u1ed1) cho s\u1ed1 l\u01b0\u1ee3ng b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a s\u1ed1 c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111ang l\u01b0u h\u00e0nh trong k\u1ef3 (m\u1eabu s\u1ed1).<\/li>\n<li>L\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu cung c\u1ea5p s\u1ed1 li\u1ec7u \u0111\u00e1nh gi\u00e1 l\u1ee3i \u00edch t\u1eeb k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 b\u00e1o c\u00e1o m\u00e0 m\u1ed7i c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u1ee7a c\u00f4ng ty m\u1eb9 mang l\u1ea1i.<\/li>\n<\/ol>\n<p>L\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 \u0111\u1ec3 t\u00ednh l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu<\/p>\n<ol start=\"10\">\n<li>\u0110\u1ec3 t\u00ednh l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu, s\u1ed1 ph\u00e2n b\u1ed5 cho c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u1ee7a c\u00f4ng ty m\u1eb9 l\u00e0 c\u00e1c kho\u1ea3n l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 sau thu\u1ebf ph\u00e2n b\u1ed5 cho c\u00f4ng ty m\u1eb9 sau khi \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh b\u1edfi c\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i, nh\u1eefng kho\u1ea3n ch\u00eanh l\u1ec7ch ph\u00e1t sinh do thanh to\u00e1n c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i v\u00e0 nh\u1eefng t\u00e1c \u0111\u1ed9ng t\u01b0\u01a1ng t\u1ef1 c\u1ee7a c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i v\u00e0o v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/li>\n<li>C\u00e1c kho\u1ea3n thu nh\u1eadp v\u00e0 chi ph\u00ed ph\u00e2n b\u1ed5 cho c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u1ee7a c\u00f4ng ty m\u1eb9 \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn trong k\u1ef3 b\u00e1o c\u00e1o, bao g\u1ed3m chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, c\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i v\u00e0o n\u1ee3 ph\u1ea3i tr\u1ea3, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 trong k\u1ef3 ph\u00e2n b\u1ed5 cho c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u1ee7a c\u00f4ng ty m\u1eb9.<\/li>\n<li>C\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c tr\u1eeb kh\u1ecfi l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 sau thu\u1ebf \u0111\u1ec3 t\u00ednh l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu, g\u1ed3m:<\/li>\n<li>a) C\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i kh\u00f4ng l\u0169y k\u1ebf \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o trong k\u1ef3 b\u00e1o c\u00e1o; v\u00e0<\/li>\n<li>b) C\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i l\u0169y k\u1ebf ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o). Gi\u00e1 tr\u1ecb c\u1ed5 t\u1ee9c \u01b0u \u0111\u00e3i trong k\u1ef3 kh\u00f4ng bao g\u1ed3m c\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i l\u0169y k\u1ebf li\u00ean quan t\u1edbi c\u00e1c k\u1ef3 tr\u01b0\u1edbc \u0111\u00e3 \u0111\u01b0\u1ee3c chi tr\u1ea3 hay \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o trong k\u1ef3 b\u00e1o c\u00e1o.<\/li>\n<li>C\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i c\u00f3 m\u1ee9c c\u1ed5 t\u1ee9c th\u1ea5p \u0111\u1ec3 b\u00f9 \u0111\u1eafp l\u1ea1i vi\u1ec7c doanh nghi\u1ec7p b\u00e1n c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u1edf m\u1ee9c gi\u00e1 c\u00f3 chi\u1ebft kh\u1ea5u, ho\u1eb7c c\u00f3 m\u1ee9c c\u1ed5 t\u1ee9c cao \u0111\u1ec3 b\u00f9 \u0111\u1eafp cho nh\u00e0 \u0111\u1ea7u t\u01b0 do vi\u1ec7c mua c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u1edf m\u1ee9c gi\u00e1 c\u00f3 ph\u1ee5 tr\u1ed9i. C\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u ho\u1eb7c ph\u1ee5 tr\u1ed9i khi ph\u00e1t h\u00e0nh l\u1ea7n \u0111\u1ea7u c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i l\u00e3i su\u1ea5t t\u0103ng d\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i theo ph\u01b0\u01a1ng ph\u00e1p l\u00e3i th\u1ef1c v\u00e0 \u0111\u01b0\u1ee3c coi nh\u01b0 c\u1ed5 t\u1ee9c \u01b0u \u0111\u00e3i khi t\u00ednh l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu.<\/li>\n<li>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 mua l\u1ea1i c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i t\u1eeb ng\u01b0\u1eddi s\u1edf h\u1eefu. Kho\u1ea3n ch\u00eanh l\u1ec7ch l\u1edbn h\u01a1n gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a kho\u1ea3n thanh to\u00e1n cho ng\u01b0\u1eddi s\u1edf h\u1eefu v\u1edbi gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i l\u00e0 l\u1ee3i \u00edch c\u1ee7a ng\u01b0\u1eddi s\u1edf h\u1eefu c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i v\u00e0 l\u00e0 kho\u1ea3n gi\u1ea3m tr\u1eeb v\u00e0o l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i c\u1ee7a doanh nghi\u1ec7p. Kho\u1ea3n ch\u00eanh l\u1ec7ch n\u00e0y \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 ph\u00e2n b\u1ed5 cho c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u1ee7a c\u00f4ng ty m\u1eb9.<\/li>\n<li>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 khuy\u1ebfn kh\u00edch vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i tr\u01b0\u1edbc th\u1eddi h\u1ea1n c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i c\u00f3 th\u1ec3 chuy\u1ec3n \u0111\u1ed5i b\u1eb1ng \u0111i\u1ec1u ki\u1ec7n c\u00f3 l\u1ee3i h\u01a1n \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n \u0111\u1ed5i ban \u0111\u1ea7u ho\u1eb7c b\u1eb1ng s\u1ed1 ti\u1ec1n thanh to\u00e1n th\u00eam. Kho\u1ea3n ch\u00eanh l\u1ec7ch l\u1edbn h\u01a1n gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ho\u1eb7c c\u00e1c kho\u1ea3n thanh to\u00e1n kh\u00e1c theo \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n \u0111\u1ed5i c\u00f3 l\u1ee3i t\u1ea1i th\u1eddi \u0111i\u1ec3m thanh to\u00e1n v\u1edbi gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh theo \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n \u0111\u1ed5i g\u1ed1c l\u00e0 l\u1ee3i \u00edch c\u1ee7a ng\u01b0\u1eddi s\u1edf h\u1eefu c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i. Kho\u1ea3n ch\u00eanh l\u1ec7ch n\u00e0y \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 ph\u00e2n b\u1ed5 cho c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u1ee7a c\u00f4ng ty m\u1eb9.<\/li>\n<li>Kho\u1ea3n ch\u00eanh l\u1ec7ch l\u1edbn h\u01a1n gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i v\u1edbi gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u00e1c kho\u1ea3n thanh to\u00e1n \u0111\u01b0\u1ee3c c\u1ed9ng v\u00e0o l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 ph\u00e2n b\u1ed5 cho c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u1ee7a c\u00f4ng ty m\u1eb9.<\/li>\n<\/ol>\n<p>S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu \u0111\u1ec3 t\u00ednh l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu<\/p>\n<ol start=\"17\">\n<li>S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu l\u00e0 s\u1ed1 b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111ang l\u01b0u h\u00e0nh trong k\u1ef3.<\/li>\n<li>Vi\u1ec7c s\u1eed d\u1ee5ng s\u1ed1 b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111ang l\u01b0u h\u00e0nh trong k\u1ef3 l\u00e0 do gi\u00e1 tr\u1ecb v\u1ed1n c\u1ed5 \u0111\u00f4ng thay \u0111\u1ed5i trong k\u1ef3 khi s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng l\u01b0u h\u00e0nh t\u0103ng ho\u1eb7c gi\u1ea3m. S\u1ed1 b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng l\u01b0u h\u00e0nh trong k\u1ef3 l\u00e0 s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng l\u01b0u h\u00e0nh \u0111\u1ea7u k\u1ef3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo s\u1ed1 c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111\u01b0\u1ee3c mua l\u1ea1i ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh th\u00eam nh\u00e2n v\u1edbi h\u1ec7 s\u1ed1 th\u1eddi gian. H\u1ec7 s\u1ed1 th\u1eddi gian l\u00e0 t\u1ef7 s\u1ed1 gi\u1eefa s\u1ed1 l\u01b0\u1ee3ng ng\u00e0y m\u00e0 c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c l\u01b0u h\u00e0nh trong k\u1ef3 chia cho t\u1ed5ng s\u1ed1 ng\u00e0y trong k\u1ef3.<\/li>\n<li>C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o s\u1ed1 b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a c\u1ed5 phi\u1ebfu k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 th\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c kho\u1ea3n thanh to\u00e1n cho c\u1ed5 phi\u1ebfu \u0111\u00f3 (th\u00f4ng th\u01b0\u1eddng l\u00e0 ng\u00e0y ph\u00e1t h\u00e0nh). V\u00ed d\u1ee5:<\/li>\n<li>a) C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ph\u00e1t h\u00e0nh thu ti\u1ec1n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o s\u1ed1 b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a c\u1ed5 phi\u1ebfu khi ghi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n;<\/li>\n<li>b) C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh thay cho vi\u1ec7c tr\u1ea3 c\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng hay c\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o s\u1ed1 b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a c\u1ed5 phi\u1ebfu khi c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh c\u1ed5 phi\u1ebfu;<\/li>\n<li>c) C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh b\u1eb1ng vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i m\u1ed9t c\u00f4ng c\u1ee5 n\u1ee3 th\u00e0nh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o s\u1ed1 b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a c\u1ed5 phi\u1ebfu khi ng\u1eebng t\u00ednh l\u00e3i t\u1eeb c\u00f4ng c\u1ee5 n\u1ee3 \u0111\u00f3;<\/li>\n<li>d) C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh thay cho l\u00e3i v\u00e0 g\u1ed1c c\u1ee7a c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o s\u1ed1 b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a c\u1ed5 phi\u1ebfu khi ng\u1eebng t\u00ednh l\u00e3i t\u1eeb c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh \u0111\u00f3;<\/li>\n<li>e) C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh \u0111\u1ec3 thanh to\u00e1n kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o s\u1ed1 b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a c\u1ed5 phi\u1ebfu khi kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 n\u00e0y \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh c\u1ed5 phi\u1ebfu;<\/li>\n<li>f) C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh \u0111\u1ec3 thanh to\u00e1n cho vi\u1ec7c mua m\u1ed9t t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o s\u1ed1 b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a c\u1ed5 phi\u1ebfu khi t\u00e0i s\u1ea3n \u0111\u00f3 \u0111\u01b0\u1ee3c ghi nh\u1eadn; v\u00e0<\/li>\n<li>g) C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh \u0111\u1ec3 thanh to\u00e1n cho d\u1ecbch v\u1ee5 cung c\u1ea5p cho doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o s\u1ed1 b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a c\u1ed5 phi\u1ebfu khi d\u1ecbch v\u1ee5 \u0111\u00f3 \u0111\u01b0\u1ee3c cung c\u1ea5p.<\/li>\n<\/ol>\n<p>Th\u1eddi \u0111i\u1ec3m t\u00ednh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00e1c \u0111i\u1ec1u kho\u1ea3n v\u00e0 \u0111i\u1ec1u ki\u1ec7n g\u1eafn k\u00e8m v\u1edbi vi\u1ec7c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, doanh nghi\u1ec7p ph\u1ea3i c\u00e2n nh\u1eafc k\u1ef9 l\u01b0\u1ee1ng b\u1ea3n ch\u1ea5t c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng li\u00ean quan t\u1edbi vi\u1ec7c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu.<\/p>\n<ol start=\"20\">\n<li>C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh nh\u01b0 m\u1ed9t ph\u1ea7n c\u1ee7a gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t kinh doanh \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o s\u1ed1 b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a c\u1ed5 phi\u1ebfu k\u1ec3 t\u1eeb ng\u00e0y mua v\u00ec doanh nghi\u1ec7p mua h\u1ee3p nh\u1ea5t k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c mua v\u00e0o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u00ecnh k\u1ec3 t\u1eeb ng\u00e0y mua.<\/li>\n<li>C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh khi th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i m\u1ed9t c\u00f4ng c\u1ee5 c\u00f3 th\u1ec3 chuy\u1ec3n \u0111\u1ed5i \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu k\u1ec3 t\u1eeb ng\u00e0y h\u1ee3p \u0111\u1ed3ng c\u00f3 hi\u1ec7u l\u1ef1c.<\/li>\n<li>C\u1ed5 phi\u1ebfu ph\u00e1t h\u00e0nh c\u00f3 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c coi nh\u01b0 c\u1ed5 phi\u1ebfu \u0111ang l\u01b0u h\u00e0nh v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu k\u1ec3 t\u1eeb ng\u00e0y t\u1ea5t c\u1ea3 c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ea7n thi\u1ebft \u0111\u00e3 \u0111\u01b0\u1ee3c tho\u1ea3 m\u00e3n (khi c\u00e1c s\u1ef1 ki\u1ec7n \u0111\u00e3 x\u1ea3y ra). C\u1ed5 phi\u1ebfu c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh sau m\u1ed9t th\u1eddi gian x\u00e1c \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 c\u1ed5 phi\u1ebfu ph\u00e1t h\u00e0nh c\u00f3 \u0111i\u1ec1u ki\u1ec7n, v\u00ec \u0111i\u1ec1u ki\u1ec7n v\u1ec1 th\u1eddi gian n\u00e0y ch\u1eafc ch\u1eafn s\u1ebd x\u1ea3y ra.<\/li>\n<li>C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111ang l\u01b0u h\u00e0nh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c thu h\u1ed3i l\u1ea1i c\u00f3 \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh nh\u01b0 c\u1ed5 phi\u1ebfu \u0111ang l\u01b0u h\u00e0nh v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 t\u00ednh l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu cho t\u1edbi ng\u00e0y c\u1ed5 phi\u1ebfu \u0111\u00f3 kh\u00f4ng c\u00f2n b\u1ecb r\u00e0ng bu\u1ed9c b\u1edfi \u0111i\u1ec1u ki\u1ec7n thu h\u1ed3i l\u1ea1i.<\/li>\n<li>S\u1ed1 b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111ang l\u01b0u h\u00e0nh trong k\u1ef3 hi\u1ec7n t\u1ea1i v\u00e0 t\u1ea5t c\u1ea3 c\u00e1c k\u1ef3 tr\u00ecnh b\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh cho c\u00e1c s\u1ef1 ki\u1ec7n (tr\u1eeb vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng) t\u1ea1o ra s\u1ef1 thay \u0111\u1ed5i v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng m\u00e0 kh\u00f4ng d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i v\u1ec1 ngu\u1ed3n v\u1ed1n.<\/li>\n<li>C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u00f3 th\u1ec3 t\u0103ng ho\u1eb7c gi\u1ea3m m\u00e0 kh\u00f4ng c\u1ea7n c\u00f3 s\u1ef1 thay \u0111\u1ed5i t\u01b0\u01a1ng \u1ee9ng v\u1ec1 ngu\u1ed3n v\u1ed1n. V\u00ed d\u1ee5:<\/li>\n<li>a) V\u1ed1n ho\u00e1 ho\u1eb7c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu th\u01b0\u1edfng (m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p l\u00e0 tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu);<\/li>\n<li>b) Ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng d\u01b0\u1edbi h\u00ecnh th\u1ee9c th\u01b0\u1edfng (V\u00ed d\u1ee5: Th\u01b0\u1edfng b\u1eb1ng vi\u1ec7c ph\u00e1t h\u00e0nh quy\u1ec1n cho c\u00e1c c\u1ed5 \u0111\u00f4ng hi\u1ec7n t\u1ea1i);<\/li>\n<li>c) T\u00e1ch c\u1ed5 phi\u1ebfu; v\u00e0<\/li>\n<li>d) G\u1ed9p c\u1ed5 phi\u1ebfu.<\/li>\n<li>V\u1ed1n ho\u00e1, ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu th\u01b0\u1edfng ho\u1eb7c t\u00e1ch c\u1ed5 phi\u1ebfu l\u00e0 vi\u1ec7c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng cho c\u1ed5 \u0111\u00f4ng hi\u1ec7n t\u1ea1i m\u00e0 doanh nghi\u1ec7p kh\u00f4ng thu v\u1ec1 b\u1ea5t c\u1ee9 m\u1ed9t kho\u1ea3n ti\u1ec1n n\u00e0o. V\u00ec v\u1eady, s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111ang l\u01b0u h\u00e0nh t\u0103ng l\u00ean m\u00e0 kh\u00f4ng c\u00f3 s\u1ef1 gia t\u0103ng ngu\u1ed3n v\u1ed1n. S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111ang l\u01b0u h\u00e0nh tr\u01b0\u1edbc s\u1ef1 ki\u1ec7n n\u00e0y \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo t\u1ec9 l\u1ec7 t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng thay \u0111\u1ed5i c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111\u01b0\u1ee3c l\u01b0u h\u00e0nh v\u1edbi gi\u1ea3 thuy\u1ebft s\u1ef1 ki\u1ec7n n\u00e0y \u0111\u00e3 x\u1ea3y ra ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ea7u k\u1ef3 b\u00e1o c\u00e1o. V\u00ed d\u1ee5: \u0110\u1ed1i v\u1edbi vi\u1ec7c ph\u00e1t h\u00e0nh 2 c\u1ed5 phi\u1ebfu th\u01b0\u1edfng cho 1 c\u1ed5 phi\u1ebfu \u0111ang l\u01b0u h\u00e0nh, s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111ang l\u01b0u h\u00e0nh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh \u0111\u01b0\u1ee3c nh\u00e2n v\u1edbi 3 \u0111\u1ec3 t\u00ednh t\u1ed5ng s\u1ed1 c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng, ho\u1eb7c nh\u00e2n v\u1edbi 2 \u0111\u1ec3 t\u00ednh s\u1ed1 c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng t\u0103ng th\u00eam.<\/li>\n<li>Vi\u1ec7c g\u1ed9p c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ch\u1ec9 d\u1eabn \u0111\u1ebfn gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111ang l\u01b0u h\u00e0nh m\u00e0 kh\u00f4ng l\u00e0m gi\u1ea3m ngu\u1ed3n v\u1ed1n. Tuy nhi\u00ean, n\u1ebfu mua l\u1ea1i c\u1ed5 phi\u1ebfu theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd, th\u00ec vi\u1ec7c gi\u1ea3m t\u01b0\u01a1ng \u1ee9ng ngu\u1ed3n v\u1ed1n s\u1ebd d\u1eabn \u0111\u1ebfn gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111ang l\u01b0u h\u00e0nh.<\/li>\n<\/ol>\n<p>L\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu<\/p>\n<ol start=\"28\">\n<li>Doanh nghi\u1ec7p t\u00ednh gi\u00e1 tr\u1ecb l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu d\u1ef1a tr\u00ean s\u1ed1 l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 ph\u00e2n b\u1ed5 cho c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u1ee7a c\u00f4ng ty m\u1eb9.<\/li>\n<li>Doanh nghi\u1ec7p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 ph\u00e2n b\u1ed5 cho c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u1ee7a c\u00f4ng ty m\u1eb9 v\u00e0 s\u1ed1 b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111ang l\u01b0u h\u00e0nh do \u1ea3nh h\u01b0\u1edfng c\u1ee7a c\u00e1c c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m \u0111\u1ec3 t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu.<\/li>\n<li>Vi\u1ec7c t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu l\u00e0 nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n v\u1edbi l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu, cung c\u1ea5p th\u01b0\u1edbc \u0111o l\u1ee3i \u00edch c\u1ee7a m\u1ed7i c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng trong k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p khi t\u00ednh t\u1edbi t\u00e1c \u0111\u1ed9ng c\u1ee7a c\u00e1c c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m \u0111ang l\u01b0u h\u00e0nh trong k\u1ef3. Vi\u1ec7c l\u00e0m n\u00e0y d\u1eabn \u0111\u1ebfn:<\/li>\n<li>a) L\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 ph\u00e2n b\u1ed5 cho c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u1ee7a c\u00f4ng ty m\u1eb9 t\u0103ng b\u1eb1ng kho\u1ea3n c\u1ed5 t\u1ee9c v\u00e0 l\u00e3i ghi nh\u1eadn trong k\u1ef3 d\u00e0nh cho c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m v\u00e0 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh c\u00e1c thay \u0111\u1ed5i v\u1ec1 thu nh\u1eadp ho\u1eb7c chi ph\u00ed do chuy\u1ec3n \u0111\u1ed5i c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m; v\u00e0<\/li>\n<li>b) S\u1ed1 b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111ang l\u01b0u h\u00e0nh t\u0103ng b\u1eb1ng s\u1ed1 b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u00e1c c\u1ed5 phi\u1ebfu b\u1ed5 sung s\u1ebd \u0111\u01b0\u1ee3c l\u01b0u h\u00e0nh n\u1ebfu nh\u01b0 t\u1ea5t c\u1ea3 c\u00e1c c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m \u0111\u1ec1u \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i.<\/li>\n<\/ol>\n<p>L\u1ee3i nhu\u1eadn (ho\u1eb7c l\u1ed7) \u0111\u1ec3 t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu<\/p>\n<ol start=\"31\">\n<li>\u0110\u1ec3 t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu doanh nghi\u1ec7p c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 sau thu\u1ebf ph\u00e2n b\u1ed5 cho c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u1ee7a c\u00f4ng ty m\u1eb9, theo quy \u0111\u1ecbnh trong \u0111o\u1ea1n 10, cho c\u00e1c t\u00e1c \u0111\u1ed9ng sau thu\u1ebf c\u1ee7a:<\/li>\n<li>a) C\u00e1c kho\u1ea3n c\u1ed5 t\u1ee9c ho\u1eb7c c\u00e1c kho\u1ea3n kh\u00e1c li\u00ean quan t\u1edbi c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb v\u00e0o s\u1ed1 l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 ph\u00e2n b\u1ed5 cho c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u1ee7a c\u00f4ng ty m\u1eb9 theo quy \u0111\u1ecbnh trong \u0111o\u1ea1n 10;<\/li>\n<li>b) B\u1ea5t k\u1ef3 kho\u1ea3n l\u00e3i n\u00e0o \u0111\u01b0\u1ee3c ghi nh\u1eadn trong k\u1ef3 li\u00ean quan t\u1edbi c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m; v\u00e0<\/li>\n<li>c) C\u00e1c thay \u0111\u1ed5i kh\u00e1c c\u1ee7a thu nh\u1eadp ho\u1eb7c chi ph\u00ed do chuy\u1ec3n \u0111\u1ed5i c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m.<\/li>\n<li>Khi c\u00e1c c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng \u0111\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng th\u00ec s\u1ebd kh\u00f4ng ph\u00e1t sinh c\u00e1c kho\u1ea3n m\u1ee5c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh trong \u0111o\u1ea1n 31(a)-(c). Thay v\u00e0o \u0111\u00f3, l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 ph\u00e2n b\u1ed5 cho c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u1ee7a c\u00f4ng ty m\u1eb9 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho c\u1ea3 c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng m\u1edbi. V\u00ec v\u1eady, l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 ph\u00e2n b\u1ed5 cho c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u1ee7a c\u00f4ng ty m\u1eb9 t\u00ednh to\u00e1n theo \u0111o\u1ea1n 10 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh cho c\u00e1c kho\u1ea3n m\u1ee5c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh trong \u0111o\u1ea1n 31(a)-(c). Chi ph\u00ed li\u00ean quan t\u1edbi c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng bao g\u1ed3m: Chi ph\u00ed giao d\u1ecbch v\u00e0 kho\u1ea3n chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p l\u00e3i su\u1ea5t th\u1ef1c t\u1ebf.<\/li>\n<li>Vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng d\u1eabn \u0111\u1ebfn nh\u1eefng thay \u0111\u1ed5i v\u1ec1 thu nh\u1eadp v\u00e0 chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p. V\u00ed d\u1ee5, gi\u1ea3m chi ph\u00ed l\u00e3i vay li\u00ean quan t\u1edbi c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng v\u00e0 vi\u1ec7c l\u00e0m t\u0103ng l\u1ee3i nhu\u1eadn ho\u1eb7c gi\u1ea3m l\u1ed7 c\u00f3 th\u1ec3 d\u1eabn t\u1edbi vi\u1ec7c t\u0103ng kho\u1ea3n l\u1ee3i nhu\u1eadn b\u1eaft bu\u1ed9c ph\u1ea3i ph\u00e2n ph\u1ed1i. \u0110\u1ec3 t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu, l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 t\u00ednh cho c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u1ee7a c\u00f4ng ty m\u1eb9 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo c\u00e1c thay \u0111\u1ed5i mang t\u00ednh h\u1ec7 qu\u1ea3 n\u00eau tr\u00ean c\u1ee7a thu nh\u1eadp v\u00e0 chi ph\u00ed.<\/li>\n<\/ol>\n<p>S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu \u0111\u1ec3 t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu<\/p>\n<ol start=\"34\">\n<li>\u0110\u1ec3 t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu, s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng l\u00e0 s\u1ed1 b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng (t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong c\u00e1c \u0111o\u1ea1n 17 v\u00e0 24) c\u1ed9ng (+) v\u1edbi s\u1ed1 b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng s\u1ebd \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh trong tr\u01b0\u1eddng h\u1ee3p t\u1ea5t c\u1ea3 c\u00e1c c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m \u0111\u1ec1u \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng. C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m \u0111\u01b0\u1ee3c gi\u1ea3 \u0111\u1ecbnh chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ea7u k\u1ef3 b\u00e1o c\u00e1o ho\u1eb7c t\u1ea1i ng\u00e0y ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng n\u1ebfu ng\u00e0y ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu n\u00e0y sau th\u1eddi \u0111i\u1ec3m \u0111\u1ea7u k\u1ef3 b\u00e1o c\u00e1o.<\/li>\n<li>C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch \u0111\u1ed9c l\u1eadp cho m\u1ed7i k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m trong k\u1ef3 b\u00e1o c\u00e1o t\u1eeb \u0111\u1ea7u n\u0103m t\u1edbi ng\u00e0y hi\u1ec7n t\u1ea1i kh\u00f4ng ph\u1ea3i l\u00e0 s\u1ed1 b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m trong m\u1ed7i l\u1ea7n t\u00ednh gi\u1eefa k\u1ef3.<\/li>\n<li>C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o s\u1ed1 b\u00ecnh qu\u00e2n trong k\u1ef3 m\u00e0 n\u00f3 l\u01b0u h\u00e0nh. C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng b\u1ecb hu\u1ef7 ho\u1eb7c t\u1ef1 hu\u1ef7 trong k\u1ef3 \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu v\u1edbi t\u1ec9 l\u1ec7 t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u1eddi gian m\u00e0 ch\u00fang l\u01b0u h\u00e0nh. C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng chuy\u1ec3n th\u00e0nh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng trong k\u1ef3 \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u k\u1ef3 b\u00e1o c\u00e1o cho \u0111\u1ebfn ng\u00e0y chuy\u1ec3n \u0111\u1ed5i, v\u00e0 k\u1ec3 t\u1eeb ng\u00e0y chuy\u1ec3n \u0111\u1ed5i c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng m\u1edbi do chuy\u1ec3n \u0111\u1ed5i \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 t\u00ednh l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu v\u00e0 l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu.<\/li>\n<li>S\u1ed1 c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng s\u1ebd \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh do vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1eebng lo\u1ea1i c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng. Khi c\u00f3 nhi\u1ec1u c\u00e1ch chuy\u1ec3n \u0111\u1ed5i, vi\u1ec7c t\u00ednh to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u1ef1a tr\u00ean gi\u1ea3 \u0111\u1ecbnh v\u1ec1 t\u1ef7 l\u1ec7 chuy\u1ec3n \u0111\u1ed5i ho\u1eb7c gi\u00e1 chuy\u1ec3n \u0111\u1ed5i c\u00f3 l\u1ee3i nh\u1ea5t cho c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng.<\/li>\n<li>C\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, c\u00f4ng ty li\u00ean k\u1ebft c\u00f3 th\u1ec3 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 th\u1ec3 chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u1ee7a c\u00f4ng ty m\u00ecnh, c\u1ee7a c\u00f4ng ty m\u1eb9 ho\u1eb7c c\u1ee7a b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh hay nh\u00e0 \u0111\u1ea7u t\u01b0 cho c\u00e1c b\u00ean kh\u00f4ng ph\u1ea3i l\u00e0 c\u00f4ng ty m\u1eb9, b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh ho\u1eb7c nh\u00e0 \u0111\u1ea7u t\u01b0. N\u1ebfu nh\u1eefng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u1ee7a c\u00f4ng ty con, c\u00f4ng ty m\u1eb9, c\u00f4ng ty li\u00ean doanh ho\u1eb7c c\u00f4ng ty li\u00ean k\u1ebft c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m \u0111\u1ebfn l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu c\u1ee7a \u0111\u01a1n v\u1ecb b\u00e1o c\u00e1o th\u00ec nh\u1eefng c\u1ed5 phi\u1ebfu n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu.<\/li>\n<\/ol>\n<p>C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m<\/p>\n<ol start=\"39\">\n<li>C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m khi v\u00e0 ch\u1ec9 khi, vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i ch\u00fang th\u00e0nh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng s\u1ebd l\u00e0m gi\u1ea3m l\u00e3i ho\u1eb7c t\u0103ng l\u1ed7 tr\u00ean c\u1ed5 phi\u1ebfu.<\/li>\n<li>Doanh nghi\u1ec7p s\u1eed d\u1ee5ng l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 ph\u00e2n b\u1ed5 cho c\u00f4ng ty m\u1eb9 nh\u01b0 s\u1ed1 li\u1ec7u ki\u1ec3m so\u00e1t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh xem c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m hay suy gi\u1ea3m ng\u01b0\u1ee3c. L\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 ph\u00e2n b\u1ed5 cho c\u00f4ng ty m\u1eb9 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh trong \u0111o\u1ea1n 10.<\/li>\n<li>C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m ng\u01b0\u1ee3c khi vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i ch\u00fang th\u00e0nh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng l\u00e0m t\u0103ng l\u00e3i ho\u1eb7c gi\u1ea3m l\u1ed7 tr\u00ean c\u1ed5 phi\u1ebfu. Vi\u1ec7c t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu kh\u00f4ng gi\u1ea3 \u0111\u1ecbnh vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i, th\u1ef1c hi\u1ec7n ho\u1eb7c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m ng\u01b0\u1ee3c \u0111\u1ed1i v\u1edbi l\u00e3i tr\u00ean c\u1ed5 phi\u1ebfu.<\/li>\n<li>Doanh nghi\u1ec7p xem x\u00e9t ri\u00eang t\u1eebng \u0111\u1ee3t ph\u00e1t h\u00e0nh ho\u1eb7c t\u1eebng lo\u1ea1i c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng khi x\u00e1c \u0111\u1ecbnh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m hay suy gi\u1ea3m ng\u01b0\u1ee3c. Th\u1ee9 t\u1ef1 xem x\u00e9t c\u00e1c c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng t\u1edbi k\u1ebft lu\u1eadn c\u1ed5 phi\u1ebfu \u0111\u00f3 c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m hay suy gi\u1ea3m ng\u01b0\u1ee3c, do \u0111\u00f3 \u0111\u1ec3 t\u1ed1i \u0111a ho\u00e1 hi\u1ec7u \u1ee9ng suy gi\u1ea3m l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu, t\u1eebng \u0111\u1ee3t ph\u00e1t h\u00e0nh hay lo\u1ea1i c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t theo th\u1ee9 t\u1ef1 t\u1eeb suy gi\u1ea3m l\u1edbn nh\u1ea5t t\u1edbi suy gi\u1ea3m nh\u1ecf nh\u1ea5t. Nh\u01b0 v\u1eady c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m v\u1edbi \u201cm\u1ee9c l\u00e3i tr\u00ean m\u1ed7i c\u1ed5 phi\u1ebfu t\u0103ng th\u00eam\u201d th\u1ea5p nh\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh tr\u01b0\u1edbc nh\u1eefng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 \u201cm\u1ee9c l\u00e3i tr\u00ean m\u1ed7i c\u1ed5 phi\u1ebfu t\u0103ng th\u00eam\u201d l\u1edbn h\u01a1n. Quy\u1ec1n ch\u1ecdn, ch\u1ee9ng quy\u1ec1n \u0111\u01b0\u1ee3c t\u00ednh tr\u01b0\u1edbc v\u00ec ch\u00fang kh\u00f4ng l\u00e0m thay \u0111\u1ed5i l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 ph\u00e2n b\u1ed5 cho c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng.<\/li>\n<\/ol>\n<p>Quy\u1ec1n ch\u1ecdn mua, ch\u1ee9ng quy\u1ec1n v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng<\/p>\n<ol start=\"43\">\n<li>\u0110\u1ec3 t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i gi\u1ea3 \u0111\u1ecbnh c\u00e1c quy\u1ec1n ch\u1ecdn mua, ch\u1ee9ng quy\u1ec1n c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m \u0111\u1ec1u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n. S\u1ed1 ti\u1ec1n gi\u1ea3 \u0111\u1ecbnh thu \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c c\u00f4ng c\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh nh\u01b0 kho\u1ea3n thu t\u1eeb vi\u1ec7c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u1edf m\u1ee9c gi\u00e1 th\u1ecb tr\u01b0\u1eddng trung b\u00ecnh trong k\u1ef3. Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111\u00e3 ph\u00e1t h\u00e0nh v\u00e0 s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh \u1edf m\u1ee9c gi\u00e1 th\u1ecb tr\u01b0\u1eddng b\u00ecnh qu\u00e2n c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng trong k\u1ef3 \u0111\u01b0\u1ee3c coi l\u00e0 c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh kh\u00f4ng \u0111i\u1ec1u ki\u1ec7n.<\/li>\n<li>Quy\u1ec1n ch\u1ecdn mua, ch\u1ee9ng quy\u1ec1n c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m khi ch\u00fang t\u00e1c \u0111\u1ed9ng l\u00e0m cho gi\u00e1 c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ph\u00e1t h\u00e0nh th\u1ea5p h\u01a1n gi\u00e1 th\u1ecb tr\u01b0\u1eddng b\u00ecnh qu\u00e2n c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng trong k\u1ef3. Gi\u00e1 tr\u1ecb suy gi\u1ea3m l\u00e0 gi\u00e1 b\u00ecnh qu\u00e2n c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng trong k\u1ef3 tr\u1eeb \u0111i gi\u00e1 ph\u00e1t h\u00e0nh. \u0110\u1ec3 t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu, c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng bao g\u1ed3m c\u1ea3 hai y\u1ebfu t\u1ed1 sau \u0111\u00e2y:<\/li>\n<li>a) H\u1ee3p \u0111\u1ed3ng ph\u00e1t h\u00e0nh m\u1ed9t s\u1ed1 l\u01b0\u1ee3ng nh\u1ea5t \u0111\u1ecbnh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng b\u00ecnh qu\u00e2n trong k\u1ef3. Doanh nghi\u1ec7p b\u1ecf qua nh\u1eefng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng n\u00e0y khi t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu v\u00ec ch\u00fang \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ecbnh gi\u00e1 m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd v\u00e0 kh\u00f4ng c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m hay suy gi\u1ea3m ng\u01b0\u1ee3c.<\/li>\n<li>b) H\u1ee3p \u0111\u1ed3ng ph\u00e1t h\u00e0nh s\u1ed1 c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u00f2n l\u1ea1i kh\u00f4ng \u0111i\u1ec1u ki\u1ec7n. Nh\u1eefng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng n\u00e0y kh\u00f4ng t\u1ea1o ra ti\u1ec1n v\u00e0 kh\u00f4ng c\u00f3 t\u00e1c \u0111\u1ed9ng t\u1edbi l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 ph\u00e2n b\u1ed5 cho c\u00e1c c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111ang l\u01b0u h\u00e0nh. V\u00ec v\u1eady, nh\u1eefng c\u1ed5 phi\u1ebfu n\u00e0y c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m v\u00e0 \u0111\u01b0\u1ee3c c\u1ed9ng v\u00e0o s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng l\u01b0u h\u00e0nh \u0111\u1ec3 t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu.<\/li>\n<li>Quy\u1ec1n ch\u1ecdn v\u00e0 ch\u1ee9ng quy\u1ec1n c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m ch\u1ec9 khi gi\u00e1 th\u1ecb tr\u01b0\u1eddng b\u00ecnh qu\u00e2n c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng trong k\u1ef3 l\u1edbn h\u01a1n gi\u00e1 th\u1ef1c hi\u1ec7n quy\u1ec1n ch\u1ecdn ho\u1eb7c ch\u1ee9ng quy\u1ec1n (tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n c\u00f4ng c\u1ee5 c\u00f3 l\u00e3i). Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 l\u00e3i tr\u00ean c\u1ed5 phi\u1ebfu \u0111\u00e3 b\u00e1o c\u00e1o tr\u01b0\u1edbc \u0111\u00e2y \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ef1 thay \u0111\u1ed5i c\u1ee7a gi\u00e1 c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng.<\/li>\n<li>Quy\u1ec1n ch\u1ecdn mua c\u1ed5 phi\u1ebfu d\u00e0nh cho nh\u00e2n vi\u00ean v\u1edbi c\u00e1c \u0111i\u1ec1u kho\u1ea3n c\u1ed1 \u0111\u1ecbnh ho\u1eb7c x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c v\u00e0 c\u00e1c c\u1ed5 phi\u1ebfu th\u01b0\u1edfng ch\u01b0a trao cho nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c coi nh\u01b0 c\u00e1c quy\u1ec1n ch\u1ecdn khi t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu, m\u1eb7c d\u00f9 vi\u1ec7c trao c\u1ed5 phi\u1ebfu l\u00e0 ch\u01b0a ch\u1eafc ch\u1eafn. Nh\u1eefng c\u00f4ng c\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c coi nh\u01b0 \u0111\u00e3 l\u01b0u h\u00e0nh v\u00e0o ng\u00e0y ph\u00e1t sinh. Quy\u1ec1n ch\u1ecdn mua c\u1ed5 phi\u1ebfu d\u00e0nh cho nh\u00e2n vi\u00ean d\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh nh\u01b0 c\u1ed5 phi\u1ebfu ph\u00e1t h\u00e0nh c\u00f3 \u0111i\u1ec1u ki\u1ec7n v\u00ec khi ph\u00e1t h\u00e0nh nh\u1eefng c\u1ed5 phi\u1ebfu \u0111\u00f3 ngo\u00e0i \u0111i\u1ec1u ki\u1ec7n v\u1ec1 m\u1eb7t th\u1eddi gian c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c tho\u1ea3 m\u00e3n m\u1ed9t s\u1ed1 \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3.<\/li>\n<\/ol>\n<p>C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 chuy\u1ec3n \u0111\u1ed5i<\/p>\n<ol start=\"47\">\n<li>T\u00e1c \u0111\u1ed9ng suy gi\u1ea3m c\u1ee7a c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 chuy\u1ec3n \u0111\u1ed5i \u0111\u1ed1i v\u1edbi l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 31 v\u00e0 34.<\/li>\n<li>C\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i c\u00f3 th\u1ec3 chuy\u1ec3n \u0111\u1ed5i c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m ng\u01b0\u1ee3c khi c\u1ed5 t\u1ee9c c\u1ee7a c\u00e1c c\u1ed5 phi\u1ebfu \u0111\u00f3 (\u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 ho\u1eb7c l\u0169y k\u1ebf trong k\u1ef3) t\u00ednh tr\u00ean m\u1ed7i c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c do chuy\u1ec3n \u0111\u1ed5i l\u1edbn h\u01a1n l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu. T\u01b0\u01a1ng t\u1ef1, kho\u1ea3n n\u1ee3 c\u00f3 kh\u1ea3 n\u0103ng chuy\u1ec3n \u0111\u1ed5i c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m ng\u01b0\u1ee3c khi l\u00e3i sau thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thay \u0111\u1ed5i kh\u00e1c trong thu nh\u1eadp v\u00e0 chi ph\u00ed t\u00ednh tr\u00ean m\u1ed7i c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng qua chuy\u1ec3n \u0111\u1ed5i l\u1edbn h\u01a1n l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu.<\/li>\n<li>Vi\u1ec7c mua l\u1ea1i ho\u1eb7c khuy\u1ebfn kh\u00edch chuy\u1ec3n \u0111\u1ed5i c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i c\u00f3 th\u1ec3 chuy\u1ec3n \u0111\u1ed5i c\u00f3 th\u1ec3 ch\u1ec9 \u1ea3nh h\u01b0\u1edfng m\u1ed9t ph\u1ea7n trong s\u1ed1 c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i c\u00f3 th\u1ec3 chuy\u1ec3n \u0111\u1ed5i l\u01b0u h\u00e0nh tr\u01b0\u1edbc kia. Khi \u0111\u00f3, c\u00e1c kho\u1ea3n thanh to\u00e1n t\u0103ng th\u00eam n\u00eau trong \u0111o\u1ea1n 15 t\u00ednh cho c\u00e1c c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c mua l\u1ea1i ho\u1eb7c \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh xem nh\u1eefng c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m hay kh\u00f4ng. C\u00e1c c\u1ed5 phi\u1ebfu \u0111\u00e3 \u0111\u01b0\u1ee3c mua l\u1ea1i ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i \u0111\u01b0\u1ee3c xem x\u00e9t \u0111\u1ed9c l\u1eadp v\u1edbi c\u00e1c c\u1ed5 phi\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c mua l\u1ea1i ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i.<\/li>\n<\/ol>\n<p>C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ph\u00e1t h\u00e0nh c\u00f3 \u0111i\u1ec1u ki\u1ec7n<\/p>\n<ol start=\"50\">\n<li>Khi t\u00ednh l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu, c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ph\u00e1t h\u00e0nh c\u00f3 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c coi nh\u01b0 \u0111ang l\u01b0u h\u00e0nh v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu n\u1ebfu nh\u01b0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u00e3 \u0111\u01b0\u1ee3c tho\u1ea3 m\u00e3n. C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ph\u00e1t h\u00e0nh c\u00f3 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o t\u1eeb \u0111\u1ea7u k\u1ef3 (ho\u1eb7c t\u1eeb ng\u00e0y tho\u1ea3 thu\u1eadn c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ph\u00e1t h\u00e0nh c\u00f3 \u0111i\u1ec1u ki\u1ec7n). Tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng \u0111\u01b0\u1ee3c tho\u1ea3 m\u00e3n, s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ph\u00e1t h\u00e0nh c\u00f3 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c d\u1ef1a v\u00e0o s\u1ed1 c\u1ed5 phi\u1ebfu c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh n\u1ebfu ng\u00e0y k\u1ebft th\u00fac k\u1ef3 b\u00e1o c\u00e1o l\u00e0 ng\u00e0y k\u1ebft th\u00fac th\u1eddi h\u1ea1n c\u1ee7a \u0111i\u1ec1u ki\u1ec7n. Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u1ea1i s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu ph\u00e1t h\u00e0nh c\u00f3 \u0111i\u1ec1u ki\u1ec7n n\u1ebfu nh\u01b0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n ph\u00e1t h\u00e0nh kh\u00f4ng \u0111\u01b0\u1ee3c tho\u1ea3 m\u00e3n v\u00e0o ng\u00e0y k\u1ebft th\u00fac th\u1eddi h\u1ea1n c\u1ee7a \u0111i\u1ec1u ki\u1ec7n.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ki\u1ec7n ph\u00e1t h\u00e0nh y\u00eau c\u1ea7u ph\u1ea3i \u0111\u1ea1t \u0111\u01b0\u1ee3c ho\u1eb7c duy tr\u00ec m\u1ed9t l\u01b0\u1ee3ng l\u00e3i c\u1ed1 \u0111\u1ecbnh cho k\u1ef3 b\u00e1o c\u00e1o k\u1ec3 c\u1ea3 khi \u0111\u00e3 \u0111\u1ea1t \u0111\u01b0\u1ee3c v\u00e0o cu\u1ed1i k\u1ef3 nh\u01b0ng ph\u1ea3i \u0111\u01b0\u1ee3c gi\u1eef l\u1ea1i cho k\u1ef3 b\u00e1o c\u00e1o ti\u1ebfp theo th\u00ec s\u1ed1 c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng t\u0103ng th\u00eam \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh nh\u01b0 \u0111ang l\u01b0u h\u00e0nh n\u1ebfu c\u00f3 t\u00e1c \u0111\u1ed9ng mang t\u00ednh suy gi\u1ea3m khi t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu. Khi \u0111\u00f3, doanh nghi\u1ec7p t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu d\u1ef1a tr\u00ean s\u1ed1 c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh n\u1ebfu nh\u01b0 s\u1ed1 l\u00e3i t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o b\u1eb1ng s\u1ed1 l\u00e3i t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i c\u1ee7a \u0111i\u1ec1u ki\u1ec7n. S\u1ed1 l\u00e3i c\u00f3 th\u1ec3 thay \u0111\u1ed5i v\u00e0o k\u1ef3 sau n\u00ean khi t\u00ednh l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh t\u1edbi nh\u1eefng c\u1ed5 phi\u1ebfu ph\u00e1t h\u00e0nh c\u00f3 \u0111i\u1ec1u ki\u1ec7n cho \u0111\u1ebfn khi k\u1ebft th\u00fac th\u1eddi h\u1ea1n c\u1ee7a \u0111i\u1ec1u ki\u1ec7n v\u00ec \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m n\u00e0y ch\u01b0a th\u1ecfa m\u00e3n h\u1ebft m\u1ecdi \u0111i\u1ec1u ki\u1ec7n.<\/li>\n<li>S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ph\u00e1t h\u00e0nh c\u00f3 \u0111i\u1ec1u ki\u1ec7n c\u00f3 th\u1ec3 d\u1ef1a tr\u00ean gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng trong t\u01b0\u01a1ng lai. N\u1ebfu c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m, vi\u1ec7c t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c d\u1ef1a tr\u00ean s\u1ed1 c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng s\u1ebd ph\u00e1t h\u00e0nh khi gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a c\u1ed5 phi\u1ebfu v\u00e0o ng\u00e0y cu\u1ed1i k\u1ef3 b\u1eb1ng gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a c\u1ed5 phi\u1ebfu v\u00e0o ng\u00e0y k\u1ebft th\u00fac th\u1eddi h\u1ea1n c\u1ee7a \u0111i\u1ec1u ki\u1ec7n. N\u1ebfu \u0111i\u1ec1u ki\u1ec7n ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu d\u1ef1a tr\u00ean gi\u00e1 th\u1ecb tr\u01b0\u1eddng b\u00ecnh qu\u00e2n cho m\u1ed9t giai \u0111o\u1ea1n k\u1ebft th\u00fac sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 b\u00e1o c\u00e1o th\u00ec doanh nghi\u1ec7p s\u1eed d\u1ee5ng gi\u00e1 b\u00ecnh qu\u00e2n cho \u0111\u1ebfn ng\u00e0y k\u1ebft th\u00fac k\u1ef3 b\u00e1o c\u00e1o. Gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u00f3 th\u1ec3 thay \u0111\u1ed5i v\u00e0o k\u1ef3 sau, n\u00ean khi t\u00ednh l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh nh\u1eefng c\u1ed5 phi\u1ebfu ph\u00e1t h\u00e0nh c\u00f3 \u0111i\u1ec1u ki\u1ec7n cho t\u1edbi khi k\u1ebft th\u00fac th\u1eddi h\u1ea1n c\u1ee7a \u0111i\u1ec1u ki\u1ec7n v\u00ec \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m n\u00e0y ch\u01b0a th\u1ecfa m\u00e3n h\u1ebft m\u1ecdi \u0111i\u1ec1u ki\u1ec7n.<\/li>\n<li>S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ph\u00e1t h\u00e0nh c\u00f3 \u0111i\u1ec1u ki\u1ec7n c\u00f3 th\u1ec3 d\u1ef1a tr\u00ean l\u00e3i v\u00e0 gi\u00e1 c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng trong t\u01b0\u01a1ng lai. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111\u1ec3 t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c d\u1ef1a tr\u00ean c\u1ea3 hai \u0111i\u1ec1u ki\u1ec7n l\u00e0 l\u00e3i v\u00e0 gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ea1i ng\u00e0y cu\u1ed1i c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o. C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ph\u00e1t h\u00e0nh c\u00f3 \u0111i\u1ec1u ki\u1ec7n ch\u1ec9 \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu khi c\u1ea3 hai \u0111i\u1ec1u ki\u1ec7n tr\u00ean \u0111\u01b0\u1ee3c tho\u1ea3 m\u00e3n.<\/li>\n<li>Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c, s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ph\u00e1t h\u00e0nh c\u00f3 \u0111i\u1ec1u ki\u1ec7n c\u00f3 th\u1ec3 d\u1ef1a tr\u00ean c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng ph\u1ea3i l\u00e0 l\u00e3i ho\u1eb7c gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a c\u1ed5 phi\u1ebfu. Trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0y, n\u1ebfu c\u00e1c \u0111i\u1ec1u ki\u1ec7n hi\u1ec7n t\u1ea1i kh\u00f4ng thay \u0111\u1ed5i cho t\u1edbi khi k\u1ebft th\u00fac th\u1eddi h\u1ea1n c\u1ee7a \u0111i\u1ec1u ki\u1ec7n, c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ph\u00e1t h\u00e0nh c\u00f3 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu c\u0103n c\u1ee9 v\u00e0o t\u00ecnh tr\u1ea1ng th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 b\u00e1o c\u00e1o.<\/li>\n<li>C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ph\u00e1t h\u00e0nh c\u00f3 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c doanh nghi\u1ec7p t\u00ednh v\u00e0o c\u1ed5 phi\u1ebfu b\u00ecnh qu\u00e2n l\u01b0u h\u00e0nh trong k\u1ef3 \u0111\u1ec3 t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu (Kh\u00f4ng ph\u1ea3i l\u00e0 tho\u1ea3 thu\u1eadn c\u1ed5 phi\u1ebfu c\u00f3 \u0111i\u1ec1u ki\u1ec7n, nh\u01b0 l\u00e0 c\u00f4ng c\u1ee5 c\u00f3 th\u1ec3 chuy\u1ec3n \u0111\u1ed5i ph\u00e1t h\u00e0nh c\u00f3 \u0111i\u1ec1u ki\u1ec7n) theo ph\u01b0\u01a1ng ph\u00e1p sau:<\/li>\n<li>a) Doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng v\u1edbi gi\u1ea3 \u0111\u1ecbnh l\u00e0 c\u00f3 th\u1ec3 ph\u00e1t h\u00e0nh tr\u00ean c\u01a1 s\u1edf c\u00e1c \u0111i\u1ec1u ki\u1ec7n cho vi\u1ec7c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu ph\u00e1t h\u00e0nh c\u00f3 \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111o\u1ea1n t\u1eeb 50 &#8211; 54; v\u00e0<\/li>\n<li>b) N\u1ebfu nh\u1eefng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u1ea3nh h\u01b0\u1edfng c\u1ee7a ch\u00fang t\u1edbi l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu b\u1eb1ng c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n quy\u1ec1n ch\u1ecdn mua, ch\u1ee9ng quy\u1ec1n quy \u0111\u1ecbnh trong c\u00e1c \u0111o\u1ea1n t\u1eeb 43 &#8211; 46, c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n cho c\u00f4ng c\u1ee5 c\u00f3 th\u1ec3 chuy\u1ec3n \u0111\u1ed5i quy \u0111\u1ecbnh trong c\u00e1c \u0111o\u1ea1n t\u1eeb 47 &#8211; 49, c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n cho h\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ho\u1eb7c b\u1eb1ng ti\u1ec1n quy \u0111\u1ecbnh trong c\u00e1c \u0111o\u1ea1n t\u1eeb 56 &#8211; 59, ho\u1eb7c c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n ph\u00f9 h\u1ee3p kh\u00e1c.<\/li>\n<\/ol>\n<p>Tuy nhi\u00ean, vi\u1ec7c th\u1ef1c hi\u1ec7n ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i c\u1ee7a c\u00e1c c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3 \u0111\u1ecbnh cho m\u1ee5c \u0111\u00edch t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu tr\u1eeb tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c th\u1ef1c hi\u1ec7n ho\u1eb7c vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i c\u00e1c c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng \u0111ang l\u01b0u h\u00e0nh kh\u00f4ng ph\u1ea3i l\u00e0 ph\u00e1t h\u00e0nh c\u00f3 \u0111i\u1ec1u ki\u1ec7n.<\/p>\n<p>H\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ho\u1eb7c b\u1eb1ng ti\u1ec1n<\/p>\n<ol start=\"56\">\n<li>Khi ph\u00e1t h\u00e0nh h\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ho\u1eb7c b\u1eb1ng ti\u1ec1n m\u1eb7t, doanh nghi\u1ec7p gi\u1ea3 \u0111\u1ecbnh tr\u01b0\u1edbc r\u1eb1ng h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng v\u00e0 s\u1ed1 c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng t\u1eeb vi\u1ec7c thanh to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu n\u1ebfu c\u00f3 t\u00e1c \u0111\u1ed9ng mang t\u00ednh suy gi\u1ea3m.<\/li>\n<li>Khi h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y v\u1edbi m\u1ee5c \u0111\u00edch k\u1ebf to\u00e1n nh\u01b0 l\u00e0 m\u1ed9t t\u00e0i s\u1ea3n hay m\u1ed9t kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ri\u00eang bi\u1ec7t ho\u1eb7c l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn c\u1ee7a v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu hay n\u1ee3 ph\u1ea3i tr\u1ea3, doanh nghi\u1ec7p s\u1ebd \u0111i\u1ec1u ch\u1ec9nh c\u00e1c thay \u0111\u1ed5i v\u1ec1 l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 trong k\u1ef3 n\u1ebfu nh\u01b0 h\u1ee3p \u0111\u1ed3ng \u0111\u00f3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i to\u00e0n b\u1ed9 l\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 quy \u0111\u1ecbnh trong \u0111o\u1ea1n 31.<\/li>\n<li>\u0110\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ho\u1eb7c b\u1eb1ng ti\u1ec1n, tu\u1ef3 theo l\u1ef1a ch\u1ecdn c\u1ee7a ng\u01b0\u1eddi n\u1eafm gi\u1eef, doanh nghi\u1ec7p s\u1eed d\u1ee5ng c\u00e1ch thanh to\u00e1n c\u00f3 suy gi\u1ea3m l\u1edbn h\u01a1n \u0111\u1ec3 t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu.<\/li>\n<li>V\u00ed d\u1ee5 h\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ho\u1eb7c b\u1eb1ng ti\u1ec1n:<\/li>\n<li>a) C\u00f4ng c\u1ee5 n\u1ee3 khi \u0111\u00e1o h\u1ea1n cho ph\u00e9p doanh nghi\u1ec7p quy\u1ec1n t\u00f9y \u00fd l\u1ef1a ch\u1ecdn vi\u1ec7c thanh to\u00e1n n\u1ee3 g\u1ed1c b\u1eb1ng ti\u1ec1n ho\u1eb7c b\u1eb1ng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u1ee7a ch\u00ednh doanh nghi\u1ec7p.<\/li>\n<li>b) Quy\u1ec1n ch\u1ecdn b\u00e1n \u0111\u00e3 ph\u00e1t h\u00e0nh, cho ph\u00e9p ng\u01b0\u1eddi n\u1eafm gi\u1eef l\u1ef1a ch\u1ecdn gi\u1eefa vi\u1ec7c thanh to\u00e1n b\u1eb1ng c\u1ed5 phi\u1ebfu ho\u1eb7c thanh to\u00e1n b\u1eb1ng ti\u1ec1n.<\/li>\n<\/ol>\n<p>C\u00e1c quy\u1ec1n ch\u1ecdn \u0111\u00e3 \u0111\u01b0\u1ee3c mua<\/p>\n<ol start=\"60\">\n<li>C\u00e1c h\u1ee3p \u0111\u1ed3ng nh\u01b0 quy\u1ec1n ch\u1ecdn mua ho\u1eb7c quy\u1ec1n ch\u1ecdn b\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p mua v\u00e0o (Quy\u1ec1n ch\u1ecdn \u0111\u1ed1i v\u1edbi c\u1ed5 phi\u1ebfu c\u1ee7a doanh nghi\u1ec7p do ch\u00ednh doanh nghi\u1ec7p n\u1eafm gi\u1eef) kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu v\u00ec g\u00e2y ra t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m ng\u01b0\u1ee3c. Quy\u1ec1n ch\u1ecdn b\u00e1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ch\u1ec9 khi gi\u00e1 tho\u1ea3 thu\u1eadn b\u00e1n l\u1edbn h\u01a1n gi\u00e1 th\u1ecb tr\u01b0\u1eddng v\u00e0 quy\u1ec1n ch\u1ecdn mua ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi gi\u00e1 tho\u1ea3 thu\u1eadn mua nh\u1ecf h\u01a1n gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/li>\n<\/ol>\n<p>Quy\u1ec1n ch\u1ecdn b\u00e1n \u0111\u00e3 ph\u00e1t h\u00e0nh<\/p>\n<ol start=\"61\">\n<li>Nh\u1eefng h\u1ee3p \u0111\u1ed3ng y\u00eau c\u1ea7u doanh nghi\u1ec7p ph\u1ea3i mua l\u1ea1i c\u1ed5 phi\u1ebfu c\u1ee7a ch\u00ednh m\u00ecnh (Quy\u1ec1n ch\u1ecdn b\u00e1n \u0111\u00e3 ph\u00e1t h\u00e0nh v\u00e0 h\u1ee3p \u0111\u1ed3ng mua k\u1ef3 h\u1ea1n) \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu n\u1ebfu nh\u01b0 c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m. N\u1ebfu nh\u1eefng h\u1ee3p \u0111\u1ed3ng \u0111\u00f3 t\u1ea1o ra l\u1ee3i nhu\u1eadn trong k\u1ef3 (Gi\u00e1 th\u1ef1c hi\u1ec7n ho\u1eb7c gi\u00e1 thanh to\u00e1n l\u1edbn h\u01a1n gi\u00e1 th\u1ecb tr\u01b0\u1eddng trung b\u00ecnh trong k\u1ef3) th\u00ec t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m ti\u1ec1m n\u0103ng cho l\u00e3i tr\u00ean c\u1ed5 phi\u1ebfu s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/li>\n<li>a) Gi\u1ea3 \u0111\u1ecbnh v\u00e0o \u0111\u1ea7u k\u1ef3, c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng s\u1ebd \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh \u0111\u1ee7 (theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng trung b\u00ecnh trong k\u1ef3) \u0111\u1ec3 thu ti\u1ec1n nh\u1eb1m th\u1ef1c hi\u1ec7n c\u00e1c \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng;<\/li>\n<li>b) Gi\u1ea3 \u0111\u1ecbnh ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb ph\u00e1t h\u00e0nh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng (t\u1ee9c l\u00e0 \u0111\u1ec3 mua l\u1ea1i c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng); v\u00e0<\/li>\n<li>c) S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu t\u0103ng th\u00eam (S\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3 \u0111\u1ecbnh l\u00e0 ph\u00e1t h\u00e0nh v\u00e0 s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng thu v\u1ec1 t\u1eeb vi\u1ec7c tho\u1ea3 m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng) s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu.<\/li>\n<\/ol>\n<p>\u0110i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1<\/p>\n<ol start=\"62\">\n<li>L\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu v\u00e0 l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu cho t\u1ea5t c\u1ea3 c\u00e1c k\u1ef3 b\u00e1o c\u00e1o s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 n\u1ebfu s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ho\u1eb7c c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng \u0111ang l\u01b0u h\u00e0nh t\u0103ng l\u00ean do v\u1ed1n ho\u00e1, ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu th\u01b0\u1edfng, t\u00e1ch c\u1ed5 phi\u1ebfu ho\u1eb7c gi\u1ea3m \u0111i do g\u1ed9p c\u1ed5 phi\u1ebfu. N\u1ebfu nh\u1eefng thay \u0111\u1ed5i \u0111\u00f3 x\u1ea3y ra sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m nh\u01b0ng tr\u01b0\u1edbc ng\u00e0y ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean m\u1ed7i c\u1ed5 phi\u1ebfu c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o hi\u1ec7n t\u1ea1i v\u00e0 m\u1ed7i k\u1ef3 b\u00e1o c\u00e1o tr\u01b0\u1edbc \u0111\u00f3 tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c t\u00ednh l\u1ea1i d\u1ef1a tr\u00ean s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu m\u1edbi. Doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y k\u1ebft qu\u1ea3 t\u00ednh tr\u00ean m\u1ed7i c\u1ed5 phi\u1ebfu ph\u1ea3n \u00e1nh s\u1ef1 thay \u0111\u1ed5i v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu. Ngo\u00e0i ra, l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu v\u00e0 l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh cho t\u00e1c \u0111\u1ed9ng c\u1ee7a c\u00e1c sai s\u00f3t v\u00e0 k\u1ebft qu\u1ea3 \u0111i\u1ec1u ch\u1ec9nh ph\u00e1t sinh t\u1eeb vi\u1ec7c \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n.<\/li>\n<li>\u0110\u1ed1i v\u1edbi vi\u1ec7c thay \u0111\u1ed5i c\u00e1c gi\u1ea3 \u0111\u1ecbnh s\u1eed d\u1ee5ng trong vi\u1ec7c t\u00ednh l\u00e3i tr\u00ean c\u1ed5 phi\u1ebfu, ho\u1eb7c vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng th\u00e0nh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng, doanh nghi\u1ec7p kh\u00f4ng t\u00ednh l\u1ea1i l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu c\u1ee7a c\u00e1c k\u1ef3 b\u00e1o c\u00e1o tr\u01b0\u1edbc \u0111\u00f3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ol>\n<p>Tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/p>\n<ol start=\"64\">\n<li>Doanh nghi\u1ec7p tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu v\u00e0 l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu t\u1eeb l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 ph\u00e2n b\u1ed5 cho c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u1ee7a c\u00f4ng ty m\u1eb9 trong k\u1ef3 \u0111\u1ed1i v\u1edbi m\u1ed7i lo\u1ea1i c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u00f3 quy\u1ec1n nh\u1eadn l\u1ee3i nhu\u1eadn kh\u00e1c nhau cho k\u1ef3 b\u00e1o c\u00e1o. Doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu v\u00e0 l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu cho t\u1ea5t c\u1ea3 c\u00e1c k\u1ef3 b\u00e1o c\u00e1o.<\/li>\n<li>L\u00e3i tr\u00ean c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh cho t\u1ea5t c\u1ea3 c\u00e1c k\u1ef3 b\u00e1o c\u00e1o. N\u1ebfu l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y cho \u00edt nh\u1ea5t 1 k\u1ef3 b\u00e1o c\u00e1o, th\u00ec s\u1ed1 li\u1ec7u n\u00e0y c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o cho c\u00e1c k\u1ef3 kh\u00e1c n\u00eau trong b\u00e1o c\u00e1o, k\u1ec3 c\u1ea3 khi l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu b\u1eb1ng v\u1edbi l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tr\u00ecnh b\u00e0y chung m\u1ed9t s\u1ed1 li\u1ec7u tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh n\u1ebfu l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu v\u00e0 l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu b\u1eb1ng nhau.<\/li>\n<li>Doanh nghi\u1ec7p tr\u00ecnh b\u00e0y l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu v\u00e0 l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu k\u1ec3 c\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb n\u00e0y l\u00e0 m\u1ed9t s\u1ed1 \u00e2m (L\u1ed7 tr\u00ean c\u1ed5 phi\u1ebfu).<\/li>\n<\/ol>\n<p>Tr\u00ecnh b\u00e0y trong B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/p>\n<ol start=\"67\">\n<li>Doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y c\u00e1c th\u00f4ng tin sau:<\/li>\n<li>a) L\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 \u0111\u1ec3 t\u00ednh l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu v\u00e0 l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu, b\u1ea3n \u0111\u1ed1i chi\u1ebfu l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 ph\u00e2n b\u1ed5 cho c\u00f4ng ty m\u1eb9 trong k\u1ef3. B\u1ea3n \u0111\u1ed1i chi\u1ebfu g\u1ed3m c\u00e1c \u1ea3nh h\u01b0\u1edfng c\u1ee7a t\u1eebng lo\u1ea1i c\u00f4ng c\u1ee5 c\u00f3 t\u00e1c \u0111\u1ed9ng t\u1edbi l\u00e3i tr\u00ean c\u1ed5 phi\u1ebfu.<\/li>\n<li>b) S\u1ed1 b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu v\u00e0 l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu, b\u1ea3n \u0111\u1ed1i chi\u1ebfu gi\u1eefa c\u00e1c s\u1ed1 b\u00ecnh qu\u00e2n gia quy\u1ec1n. B\u1ea3n \u0111\u1ed1i chi\u1ebfu s\u1ebd bao g\u1ed3m \u1ea3nh h\u01b0\u1edfng c\u1ee7a t\u1eebng lo\u1ea1i c\u00f4ng c\u1ee5 c\u00f3 t\u00e1c \u0111\u1ed9ng t\u1edbi l\u00e3i tr\u00ean c\u1ed5 phi\u1ebfu.<\/li>\n<li>c) C\u00e1c c\u00f4ng c\u1ee5 (bao g\u1ed3m c\u1ea3 c\u1ed5 phi\u1ebfu ph\u00e1t h\u00e0nh c\u00f3 \u0111i\u1ec1u ki\u1ec7n) c\u00f3 th\u1ec3 c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m l\u00e3i tr\u00ean c\u1ed5 phi\u1ebfu trong t\u01b0\u01a1ng lai nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o t\u00ednh l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu v\u00ec ch\u00fang c\u00f3 t\u00e1c d\u1ee5ng suy gi\u1ea3m ng\u01b0\u1ee3c cho k\u1ef3 hi\u1ec7n t\u1ea1i ho\u1eb7c c\u00e1c k\u1ef3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y.<\/li>\n<li>d) Tr\u00ecnh b\u00e0y c\u00e1c giao d\u1ecbch c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ho\u1eb7c giao d\u1ecbch c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng, kh\u00f4ng ph\u1ea3i l\u00e0 lo\u1ea1i giao d\u1ecbch \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tu\u00e2n theo \u0111o\u1ea1n 62, x\u1ea3y ra sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m. N\u1ebfu nh\u1eefng giao d\u1ecbch \u0111\u00f3 x\u1ea3y ra tr\u01b0\u1edbc ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m th\u00ec s\u1ebd c\u00f3 t\u00e1c \u0111\u1ed9ng \u0111\u00e1ng k\u1ec3 t\u1edbi s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ho\u1eb7c c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng l\u01b0u h\u00e0nh t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 b\u00e1o c\u00e1o.<\/li>\n<li>V\u00ed d\u1ee5 v\u1ec1 c\u00e1c giao d\u1ecbch tr\u00ecnh b\u00e0y trong \u0111o\u1ea1n 67(d) bao g\u1ed3m:<\/li>\n<li>a) Ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu thu ti\u1ec1n;<\/li>\n<li>b) Ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu khi ti\u1ec1n thu \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 tr\u1ea3 n\u1ee3 ho\u1eb7c thanh to\u00e1n c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111ang l\u01b0u h\u00e0nh t\u1ea1i ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m;<\/li>\n<li>c) Mua l\u1ea1i c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111ang l\u01b0u h\u00e0nh;<\/li>\n<li>d) Chuy\u1ec3n \u0111\u1ed5i c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng \u0111ang l\u01b0u h\u00e0nh t\u1ea1i ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m th\u00e0nh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng;<\/li>\n<li>e) Ph\u00e1t h\u00e0nh quy\u1ec1n ch\u1ecdn, \u0111\u1ea3m b\u1ea3o, ho\u1eb7c c\u00e1c c\u00f4ng c\u1ee5 chuy\u1ec3n \u0111\u1ed5i; v\u00e0<\/li>\n<li>f) \u0110\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu c\u00f3 \u0111i\u1ec1u ki\u1ec7n.<\/li>\n<\/ol>\n<p>Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u00e3i tr\u00ean c\u1ed5 phi\u1ebfu \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch x\u1ea3y ra sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m v\u00ec nh\u1eefng giao d\u1ecbch \u0111\u00f3 kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng t\u1edbi s\u1ed1 v\u1ed1n s\u1eed d\u1ee5ng trong vi\u1ec7c t\u1ea1o ra l\u1ee3i nhu\u1eadn hay l\u1ed7 trong k\u1ef3.<\/p>\n<ol start=\"69\">\n<li>C\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh hay c\u00e1c h\u1ee3p \u0111\u1ed3ng kh\u00e1c t\u1ea1o ra c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 th\u1ec3 c\u00f3 c\u00e1c \u0111i\u1ec1u kho\u1ea3n v\u00e0 \u0111i\u1ec1u ki\u1ec7n g\u00e2y \u1ea3nh h\u01b0\u1edfng t\u1edbi vi\u1ec7c x\u00e1c \u0111\u1ecbnh l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu v\u00e0 l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu. Nh\u1eefng \u0111i\u1ec1u kho\u1ea3n v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u00f3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng ti\u1ec1m n\u0103ng c\u00f3 t\u00e1c \u0111\u1ed9ng suy gi\u1ea3m hay kh\u00f4ng, c\u1ee5 th\u1ec3 l\u00e0 x\u00e1c \u0111\u1ecbnh t\u00e1c \u0111\u1ed9ng l\u00ean s\u1ed1 b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ed5 phi\u1ebfu l\u01b0u h\u00e0nh v\u00e0 nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7 ph\u00e2n b\u1ed5 cho c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f4ng b\u1ed1 th\u00eam, ngo\u00e0i l\u00e3i c\u01a1 b\u1ea3n tr\u00ean c\u1ed5 phi\u1ebfu v\u00e0 l\u00e3i suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu, c\u00e1c s\u1ed1 li\u1ec7u tr\u00ean c\u1ed5 phi\u1ebfu c\u00f3 s\u1eed d\u1ee5ng c\u00e1c ch\u1ec9 ti\u00eau tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh kh\u00f4ng tu\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c n\u00e0y th<em>\u00ec<\/em>\u00a0nh\u1eefng th\u00f4ng tin tr\u00ean c\u1ed5 phi\u1ebfu \u0111\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh theo s\u1ed1 b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo y\u00eau c\u1ea7u c\u1ee7a Chu\u1ea9n m\u1ef1c n\u00e0y. C\u00e1c s\u1ed1 li\u1ec7u c\u01a1 b\u1ea3n v\u00e0 suy gi\u1ea3m tr\u00ean c\u1ed5 phi\u1ebfu li\u00ean quan \u0111\u1ebfn c\u00e1c ch\u1ec9 ti\u00eau \u0111\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y r\u00f5 r\u00e0ng trong B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Doanh nghi\u1ec7p tr\u00ecnh b\u00e0y c\u00e1c c\u01a1 s\u1edf \u0111\u1ec3 t\u00ednh l\u1ee3i nhu\u1eadn, trong \u0111\u00f3 bao g\u1ed3m c\u00e1c s\u1ed1 li\u1ec7u tr\u00ean c\u1ed5 phi\u1ebfu l\u00e0 tr\u01b0\u1edbc thu\u1ebf hay sau thu\u1ebf.\/.<\/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 30 L\u00c3I TR\u00caN C\u1ed4 PHI\u1ebeU (Ban h\u00e0nh v\u00e0 c\u1ee5ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 100\/2005\/Q\u0110-BTC ng\u00e0y 28\/12\/2005 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh) QUY \u0110\u1ecaNH CHUNG M\u1ee5c \u0111\u00edch c\u1ee7a Chu\u1ea9n m\u1ef1c n\u00e0y l\u00e0 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1c nguy\u00ean t\u1eafc, ph\u01b0\u01a1ng ph\u00e1p k\u1ebf..<\/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\/31931"}],"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=31931"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31931\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31931"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31931"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}