{"id":124,"date":"2021-03-08T08:51:00","date_gmt":"2021-03-08T08:51:00","guid":{"rendered":"http:\/\/kthtx.vn\/?p=124"},"modified":"2021-03-08T08:51:00","modified_gmt":"2021-03-08T08:51:00","slug":"huong-dan-che-do-quan-ly-tai-chinh-doi-voi-hop-tac-xa","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2021\/03\/08\/huong-dan-che-do-quan-ly-tai-chinh-doi-voi-hop-tac-xa\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi h\u1ee3p t\u00e1c x\u00e3"},"content":{"rendered":"\n

Th\u00e1ng B\u1ea3y 31, 2020 at 9:12 SA \u2014 lotusvina<\/a><\/p>\n\n\n\n

B\u1ed8 T\u00c0I CH\u00cdNH
——-<\/strong><\/p>\n\n\n\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
—————<\/strong><\/p>\n\n\n\n

S\u1ed1: 83\/2015\/TT-BTC<\/p>\n\n\n\n

H\u00e0 N\u1ed9i, ng\u00e0y 28 th\u00e1ng 05 n\u0103m 2015<\/em><\/p>\n\n\n\n

TH\u00d4NG T\u01af<\/strong><\/a><\/p>\n\n\n\n

H\u01af\u1edaNG D\u1eaaN CH\u1ebe \u0110\u1ed8 QU\u1ea2N L\u00dd T\u00c0I CH\u00cdNH \u0110\u1ed0I V\u1edaI H\u1ee2P T\u00c1C X\u00c3<\/a><\/p>\n\n\n\n

C\u0103n c\u1ee9 Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3 s\u1ed1 23\/2012\/QH13 ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2012 (sau \u0111\u00e2y g\u1ecdi l\u00e0 Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3);<\/em><\/p>\n\n\n\n

C\u0103n c\u1ee9 Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 03\/2003\/QH11 ng\u00e0y 17 th\u00e1ng 6 n\u0103m 2003;<\/em><\/p>\n\n\n\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 215\/2013\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c B\u1ed9 T\u00e0i ch\u00ednh;<\/em><\/p>\n\n\n\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 193\/2013\/N\u0110-CP ng\u00e0y 21 th\u00e1ng 11 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt h\u1ee3p t\u00e1c x\u00e3 (sau \u0111\u00e2y g\u1ecdi l\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 193\/2013\/N\u0110-CP);<\/em><\/p>\n\n\n\n

Tr\u00ean c\u01a1 s\u1edf \u00fd ki\u1ebfn th\u1ed1ng nh\u1ea5t c\u1ee7a B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 Ph\u00e1t tri\u1ec3n n\u00f4ng th\u00f4n t\u1ea1i c\u00f4ng v\u0103n s\u1ed1 9837\/BNN-KTHT ng\u00e0y 08\/12\/2014;<\/em><\/p>\n\n\n\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a C\u1ee5c tr\u01b0\u1edfng C\u1ee5c T\u00e0i ch\u00ednh doanh nghi\u1ec7p;<\/em><\/p>\n\n\n\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi h\u1ee3p t\u00e1c x\u00e3.<\/em><\/p>\n\n\n\n

M\u1ee5c 1. QUY \u0110\u1ecaNH CHUNG<\/strong><\/a><\/p>\n\n\n\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/a><\/p>\n\n\n\n

1. Th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2, Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3 s\u1ed1 23\/2012\/QH13<\/a> ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2012.<\/p>\n\n\n\n

2. C\u0103n c\u1ee9 v\u00e0o c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 x\u00e2y d\u1ef1ng quy ch\u1ebf qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m, \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3; th\u00f4ng qua \u0111\u1ea1i h\u1ed9i th\u00e0nh vi\u00ean, h\u1ee3p t\u00e1c x\u00e3 th\u00e0nh vi\u00ean \u0111\u1ec3 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 quy ch\u1ebf t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9, c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan, \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc t\u1ef1 nguy\u1ec7n, b\u00ecnh \u0111\u1eb3ng, c\u00f4ng khai, d\u00e2n ch\u1ee7 v\u00e0 \u0111\u00fang ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n

M\u1ee5c 2. QU\ufffd\ufffdN L\u00dd V\u00c0 S\u1eec D\u1ee4NG V\u1ed0N C\u1ee6A H\u1ee2P T\u00c1C X\u00c3<\/strong><\/a><\/p>\n\n\n\n

\u0110i\u1ec1u 2. V\u1ed1n \u0111i\u1ec1u l\u1ec7<\/strong><\/a><\/p>\n\n\n\n

1. V\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 l\u00e0 t\u1ed5ng s\u1ed1 v\u1ed1n do th\u00e0nh vi\u00ean h\u1ee3p t\u00e1c x\u00e3 (sau \u0111\u00e2y g\u1ecdi l\u00e0 th\u00e0nh vi\u00ean), h\u1ee3p t\u00e1c x\u00e3 th\u00e0nh vi\u00ean c\u1ee7a li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 (sau \u0111\u00e2y g\u1ecdi l\u00e0 h\u1ee3p t\u00e1c x\u00e3 th\u00e0nh vi\u00ean) g\u00f3p ho\u1eb7c cam k\u1ebft g\u00f3p trong m\u1ed9t th\u1eddi h\u1ea1n nh\u1ea5t \u0111\u1ecbnh v\u00e0 \u0111\u01b0\u1ee3c ghi v\u00e0o \u0111i\u1ec1u l\u1ec7 h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb v\u1ed1n g\u00f3p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 42 Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3.<\/a><\/p>\n\n\n\n

2. \u0110\u1ed1i v\u1edbi h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ho\u1ea1t \u0111\u1ed9ng trong ng\u00e0nh, ngh\u1ec1 y\u00eau c\u1ea7u ph\u1ea3i c\u00f3 v\u1ed1n ph\u00e1p \u0111\u1ecbnh th\u00ec v\u1ed1n \u0111i\u1ec1u l\u1ec7 kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n v\u1ed1n ph\u00e1p \u0111\u1ecbnh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u00e0nh, ngh\u1ec1 \u0111\u00f3.<\/p>\n\n\n\n

3. Vi\u1ec7c t\u0103ng, gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 do \u0111\u1ea1i h\u1ed9i th\u00e0nh vi\u00ean quy\u1ebft \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 43 Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3<\/a>.<\/p>\n\n\n\n

\u0110i\u1ec1u 3. V\u1ed1n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ee3p t\u00e1c x\u00e3<\/strong><\/a><\/p>\n\n\n\n

1. V\u1ed1n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 g\u1ed3m v\u1ed1n g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean, h\u1ee3p t\u00e1c x\u00e3 th\u00e0nh vi\u00ean, v\u1ed1n huy \u0111\u1ed9ng, v\u1ed1n t\u00edch l\u0169y, c\u00e1c qu\u1ef9 c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3; c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p, h\u1ed7 tr\u1ee3 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong n\u01b0\u1edbc v\u00e0 n\u01b0\u1edbc ngo\u00e0i; c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c t\u1eb7ng, cho v\u00e0 c\u00e1c ngu\u1ed3n thu h\u1ee3p ph\u00e1p kh\u00e1c.<\/p>\n\n\n\n

2. \u0110i\u1ec1u l\u1ec7, quy ch\u1ebf qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u1ed1n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3 v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/p>\n\n\n\n

\u0110i\u1ec1u 4. Huy \u0111\u1ed9ng v\u1ed1n v\u00e0 c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p, h\u1ed7 tr\u1ee3<\/strong><\/a><\/p>\n\n\n\n

1. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c quy\u1ec1n huy \u0111\u1ed9ng v\u1ed1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n huy \u0111\u1ed9ng, ho\u00e0n tr\u1ea3 \u0111\u1ea7y \u0111\u1ee7 cho ch\u1ee7 n\u1ee3 theo cam k\u1ebft trong h\u1ee3p \u0111\u1ed3ng.<\/p>\n\n\n\n

2. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u01b0u ti\u00ean huy \u0111\u1ed9ng v\u1ed1n t\u1eeb th\u00e0nh vi\u00ean, h\u1ee3p t\u00e1c x\u00e3 th\u00e0nh vi\u00ean \u0111\u1ec3 \u0111\u1ea7u t\u01b0, m\u1edf r\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh tr\u00ean c\u01a1 s\u1edf th\u1ecfa thu\u1eadn v\u1edbi th\u00e0nh vi\u00ean, h\u1ee3p t\u00e1c x\u00e3 th\u00e0nh vi\u00ean theo tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c nh\u01b0 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p huy \u0111\u1ed9ng v\u1ed1n t\u1eeb t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong n\u01b0\u1edbc.<\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p huy \u0111\u1ed9ng v\u1ed1n t\u1eeb th\u00e0nh vi\u00ean, h\u1ee3p t\u00e1c x\u00e3 th\u00e0nh vi\u00ean ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111\u1ee7 nhu c\u1ea7u th\u00ec h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c huy \u0111\u1ed9ng v\u1ed1n t\u1eeb c\u00e1c ngu\u1ed3n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 \u0111i\u1ec1u l\u1ec7 h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

3. Ph\u01b0\u01a1ng th\u1ee9c huy \u0111\u1ed9ng v\u1ed1n: Huy \u0111\u1ed9ng v\u1ed1n t\u1eeb c\u00e1c th\u00e0nh vi\u00ean, h\u1ee3p t\u00e1c x\u00e3 th\u00e0nh vi\u00ean; vay v\u1ed1n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh kh\u00e1c, c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c ngo\u00e0i h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c huy \u0111\u1ed9ng v\u1ed1n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n

4. Nguy\u00ean t\u1eafc huy \u0111\u1ed9ng v\u1ed1n:<\/p>\n\n\n\n

a) Vi\u1ec7c huy \u0111\u1ed9ng v\u1ed1n ph\u1ea3i c\u00f3 ph\u01b0\u01a1ng \u00e1n \u0111\u01b0\u1ee3c \u0111\u1ea1i h\u1ed9i th\u00e0nh vi\u00ean hay h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, gi\u00e1m \u0111\u1ed1c (t\u1ed5ng gi\u00e1m \u0111\u1ed1c) ph\u00ea duy\u1ec7t theo th\u1ea9m quy\u1ec1n \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p t\u1ea1i \u0111i\u1ec1u l\u1ec7 v\u00e0 quy ch\u1ebf qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

Ng\u01b0\u1eddi ph\u00ea duy\u1ec7t ph\u01b0\u01a1ng \u00e1n huy \u0111\u1ed9ng v\u1ed1n ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra, gi\u00e1m s\u00e1t, \u0111\u1ea3m b\u1ea3o v\u1ed1n huy \u0111\u1ed9ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u00fang m\u1ee5c \u0111\u00edch, \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 c\u00f3 hi\u1ec7u qu\u1ea3.<\/p>\n\n\n\n

b) Vi\u1ec7c vay v\u1ed1n c\u1ee7a t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u00e1 nh\u00e2n trong n\u01b0\u1edbc, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng qua h\u1ee3p \u0111\u1ed3ng vay v\u1ed1n v\u1edbi t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u00e1 nh\u00e2n cho vay theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n

c) Vi\u1ec7c huy \u0111\u1ed9ng v\u1ed1n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 vay, tr\u1ea3 n\u1ee3 n\u01b0\u1edbc ngo\u00e0i.<\/p>\n\n\n\n

5. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ti\u1ebfp nh\u1eadn c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p, h\u1ed7 tr\u1ee3 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong n\u01b0\u1edbc v\u00e0 n\u01b0\u1edbc ngo\u00e0i theo th\u1ecfa thu\u1eadn, ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n

6. Vi\u1ec7c qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p, h\u1ed7 tr\u1ee3 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n\n\n\n

a) Kho\u1ea3n tr\u1ee3 c\u1ea5p, h\u1ed7 tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o t\u00e0i s\u1ea3n kh\u00f4ng chia c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

b) Kho\u1ea3n h\u1ed7 tr\u1ee3 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc ph\u1ea3i ho\u00e0n l\u1ea1i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o s\u1ed1 n\u1ee3 c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

\u0110i\u1ec1u 5. Ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9<\/strong><\/a><\/p>\n\n\n\n

1. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0n r\u1ed7i c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 v\u00e0 huy \u0111\u1ed9ng ti\u1ec1n g\u1eedi c\u1ee7a th\u00e0nh vi\u00ean, h\u1ee3p t\u00e1c x\u00e3 th\u00e0nh vi\u00ean \u0111\u1ec3 cho th\u00e0nh vi\u00ean, h\u1ee3p t\u00e1c x\u00e3 th\u00e0nh vi\u00ean vay theo h\u00ecnh th\u1ee9c t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ph\u1ea3i x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n: V\u1ec1 ti\u1ec1n huy \u0111\u1ed9ng, ti\u1ec1n cho vay, l\u00e3i su\u1ea5t cho vay, l\u00e3i su\u1ea5t ti\u1ec1n g\u1eedi, c\u01a1 s\u1edf v\u1eadt ch\u1ea5t v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9. X\u00e2y d\u1ef1ng quy ch\u1ebf ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan v\u00e0 \u0111\u01b0\u1ee3c \u0111\u1ea1i h\u1ed9i th\u00e0nh vi\u00ean th\u00f4ng qua.<\/p>\n\n\n\n

2. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ph\u1ea3i t\u1ed5 ch\u1ee9c h\u1ea1ch to\u00e1n theo d\u00f5i ri\u00eang c\u00e1c nghi\u1ec7p v\u1ee5 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 tr\u00ean c\u00f9ng m\u1ed9t h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb v\u1ec1 c\u00e1c ch\u1ec9 ti\u00eau: Cho vay, nh\u1eadn ti\u1ec1n g\u1eedi v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng thu, chi kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9. Cu\u1ed1i th\u00e1ng, cu\u1ed1i qu\u00fd ph\u1ea3i ki\u1ec3m k\u00ea qu\u1ef9 ti\u1ec1n m\u1eb7t, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3; t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 06\/2004\/TT-NHNN ng\u00e0y 27\/9\/2004 c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam h\u01b0\u1edbng d\u1eabn v\u1ec1 t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 h\u1ee3p t\u00e1c x\u00e3, Th\u00f4ng t\u01b0 s\u1ed1 04\/2007\/TT-NHNN ng\u00e0y 13\/6\/2007 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 06\/2004\/TT-NHNN, c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf (n\u1ebfu c\u00f3) v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/p>\n\n\n\n

\u0110i\u1ec1u 6. G\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n, th\u00e0nh l\u1eadp doanh nghi\u1ec7p<\/strong><\/a><\/p>\n\n\n\n

1. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 th\u1ef1c hi\u1ec7n g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n, th\u00e0nh l\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 193\/2013\/N\u0110-CP<\/a>, ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 doanh nghi\u1ec7p, ch\u1ee9ng kho\u00e1n v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u00f3 li\u00ean quan.<\/p>\n\n\n\n

2. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n kh\u00f4ng thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 nh\u01b0 c\u00e1c t\u00e0i s\u1ea3n sau: t\u00e0i s\u1ea3n \u0111ang \u0111i thu\u00ea ho\u1ea1t \u0111\u1ed9ng, \u0111i m\u01b0\u1ee3n, nh\u1eadn gi\u1eef h\u1ed9, nh\u1eadn gia c\u00f4ng, nh\u1eadn b\u00e1n \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi \u0111\u1ec3 th\u1ef1c hi\u1ec7n g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n, th\u00e0nh l\u1eadp doanh nghi\u1ec7p.<\/p>\n\n\n\n

3. \u0110\u1ed1i v\u1edbi kho\u1ea3n g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n, th\u00e0nh l\u1eadp doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng theo quy \u0111\u1ecbnh v\u1ec1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 228\/2009\/TT-BTC ng\u00e0y 7\/12\/2009 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, t\u1ed5n th\u1ea5t c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i v\u00e0 b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp t\u1ea1i doanh nghi\u1ec7p, Th\u00f4ng t\u01b0 s\u1ed1 89\/2013\/TT-BTC ng\u00e0y 28\/6\/2013 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 228\/2009\/TT-BTC v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, thay th\u1ebf (n\u1ebfu c\u00f3).<\/p>\n\n\n\n

4. Vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p, c\u1ed5 ph\u1ea7n c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 t\u1ea1i c\u00e1c doanh nghi\u1ec7p v\u00e0 vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng doanh nghi\u1ec7p c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p, Lu\u1eadt Ch\u1ee9ng kho\u00e1n v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u00e0 thay th\u1ebf (n\u1ebfu c\u00f3). Ti\u1ec1n thu t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p, c\u1ed5 ph\u1ea7n c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 sau khi tr\u1eeb gi\u00e1 tr\u1ecb v\u1ed1n \u0111\u1ea7u t\u01b0 ghi tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, chi ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh, s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 h\u1ea1ch to\u00e1n v\u00e0o k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n\n\n\n

M\u1ee5c 3. QU\u1ea2N L\u00dd, S\u1eec D\u1ee4NG V\u00c0 X\u1eec L\u00dd T\u00c0I S\u1ea2N C\u1ee6A H\u1ee2P T\u00c1C X\u00c3<\/strong><\/a><\/p>\n\n\n\n

\u0110i\u1ec1u 7. T\u00e0i s\u1ea3n c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3<\/strong><\/a><\/p>\n\n\n\n

1. T\u00e0i s\u1ea3n c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 48 Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3<\/a>.<\/p>\n\n\n\n

2. Vi\u1ec7c x\u1eed l\u00fd t\u00e0i s\u1ea3n v\u00e0 v\u1ed1n c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 khi gi\u1ea3i th\u1ec3 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 49 Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3<\/a>; vi\u1ec7c x\u1eed l\u00fd t\u00e0i s\u1ea3n kh\u00f4ng chia c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 khi gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 193\/2013\/N\u0110-CP<\/a>.<\/p>\n\n\n\n

\u0110i\u1ec1u 8. Qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n kh\u00f4ng chia<\/strong><\/a><\/p>\n\n\n\n

H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 x\u00e2y d\u1ef1ng quy ch\u1ebf \u0111\u1ec3 qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd t\u00e0i s\u1ea3n kh\u00f4ng chia. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ph\u1ea3i m\u1edf s\u1ed5 theo d\u00f5i khi ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n kh\u00f4ng chia.<\/p>\n\n\n\n

\u0110i\u1ec1u 9. Qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/a><\/p>\n\n\n\n

1. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0, x\u00e2y d\u1ef1ng, mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 32, 34 c\u1ee7a Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3<\/a>, \u0111i\u1ec1u l\u1ec7, quy ch\u1ebf qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/p>\n\n\n\n

2. Vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u1ef1c hi\u1ec7n nh\u01b0 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC ng\u00e0y 25 th\u00e1ng 4 n\u0103m 2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf (n\u1ebfu c\u00f3).<\/p>\n\n\n\n

3. \u0110\u1ed1i v\u1edbi ng\u00e0nh kinh doanh \u0111\u1eb7c th\u00f9 c\u00f3 quy \u0111\u1ecbnh ri\u00eang v\u1ec1 \u0111\u1ea7u t\u01b0, mua s\u1eafm, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo chuy\u00ean ng\u00e0nh, ngo\u00e0i vi\u1ec7c th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh n\u00eau tr\u00ean c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh.<\/p>\n\n\n\n

4. Vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n, x\u1eed l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh do \u0111\u1ea1i h\u1ed9i th\u00e0nh vi\u00ean quy\u1ebft \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 32, 34 c\u1ee7a Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3<\/a>, \u0111i\u1ec1u l\u1ec7, quy ch\u1ebf qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/p>\n\n\n\n

5. Tr\u01b0\u1eddng h\u1ee3p khi th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ph\u1ea3i d\u1ee1 b\u1ecf ho\u1eb7c h\u1ee7y b\u1ecf t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u0169 th\u00ec vi\u1ec7c x\u1eed l\u00fd v\u00e0 h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u0169 khi d\u1ee1 b\u1ecf ho\u1eb7c h\u1ee7y b\u1ecf th\u1ef1c hi\u1ec7n nh\u01b0 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n\n\n\n

\u0110i\u1ec1u 10. Qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng<\/strong><\/a><\/p>\n\n\n\n

1. T\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng l\u00e0 c\u00e1c lo\u1ea1i v\u1eadt t\u01b0, nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a, b\u00e1n th\u00e0nh ph\u1ea9m, s\u1ea3n ph\u1ea9m d\u1edf dang, ti\u1ec1n m\u1eb7t t\u1ed3n qu\u1ef9, s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu t\u1ed3n qu\u1ef9.<\/p>\n\n\n\n

2. Vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng ph\u1ea3i tu\u00e2n th\u1ee7 m\u1ed9t s\u1ed1 nguy\u00ean t\u1eafc sau:<\/p>\n\n\n\n

a) H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 x\u00e2y d\u1ef1ng quy ch\u1ebf \u0111\u1ec3 qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ph\u1ea3i m\u1edf s\u1ed1 theo d\u00f5i ch\u1eb7t ch\u1ebd c\u00e1c ho\u1ea1t \u0111\u1ed9ng thu chi ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi, c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu, ngo\u1ea1i t\u1ec7 v\u00e0 ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi c\u00e1c kho\u1ea3n thu, chi, th\u1ef1c hi\u1ec7n \u0111\u00fang quy ch\u1ebf qu\u1ea3n l\u00fd ti\u1ec1n m\u1eb7t. H\u00e0ng th\u00e1ng ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea qu\u1ef9 ti\u1ec1n m\u1eb7t v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/p>\n\n\n\n

b) M\u1ecdi tr\u01b0\u1eddng h\u1ee3p nh\u1eadp, xu\u1ea5t kho \u0111\u1ec1u ph\u1ea3i l\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb v\u00e0 ghi ch\u00e9p v\u00e0o s\u1ed5 s\u00e1ch c\u00f3 li\u00ean quan (phi\u1ebfu nh\u1eadp, xu\u1ea5t kho; c\u00e1c s\u1ed5 kho v\u1eadt li\u1ec7u, s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a).<\/p>\n\n\n\n

c) Gi\u00e1 g\u1ed1c c\u1ee7a t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng mua ngo\u00e0i: L\u00e0 gi\u00e1 mua c\u1ed9ng v\u1edbi chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ea3o qu\u1ea3n, ph\u00ed b\u1ea3o hi\u1ec3m, ch\u1ecdn l\u1ecdc, t\u00e1i ch\u1ebf (n\u1ebfu c\u00f3), c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed c\u00f3 li\u00ean quan (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i).<\/p>\n\n\n\n

d) Gi\u00e1 g\u1ed1c c\u1ee7a t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng do h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 t\u1ef1 ch\u1ebf: L\u00e0 gi\u00e1 v\u1eadt t\u01b0 xu\u1ea5t kho c\u1ed9ng v\u1edbi chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh t\u1ef1 ch\u1ebf.<\/p>\n\n\n\n

\u0111) Gi\u00e1 g\u1ed1c c\u1ee7a v\u1eadt t\u01b0 thu\u00ea ngo\u00e0i gia c\u00f4ng, ch\u1ebf bi\u1ebfn: L\u00e0 gi\u00e1 v\u1eadt t\u01b0 th\u1ef1c t\u1ebf xu\u1ea5t kho giao gia c\u00f4ng c\u1ed9ng v\u1edbi chi ph\u00ed gia c\u00f4ng, chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1.<\/p>\n\n\n\n

e) To\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb nh\u1eefng t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng \u0111\u00e3 xu\u1ea5t d\u00f9ng ph\u1ea3i t\u00ednh v\u00e0o chi ph\u00ed c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng trong k\u1ef3 s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5 c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

g) Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t d\u00f9ng c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn, c\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng t\u1eeb m\u1ed9t n\u0103m tr\u1edf l\u00ean th\u00ec chi ph\u00ed \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o nhi\u1ec1u chu k\u1ef3 s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3 n\u0103m.<\/p>\n\n\n\n

3. Vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng, thanh l\u00fd, x\u1eed l\u00fd t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 do h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb quy\u1ebft \u0111\u1ecbnh theo th\u1ea9m quy\u1ec1n \u0111\u01b0\u1ee3c \u0111\u1ea1i h\u1ed9i th\u00e0nh vi\u00ean giao v\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u l\u1ec7, quy ch\u1ebf qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3, ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/p>\n\n\n\n

4. H\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 228\/2009\/TT-BTC ng\u00e0y 7\/12\/2009 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, Th\u00f4ng t\u01b0 s\u1ed1 89\/2013\/TT-BTC ng\u00e0y 28\/6\/2013 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 228\/2009\/TT-BTC ng\u00e0y 7\/12\/2009 v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, thay th\u1ebf (n\u1ebfu c\u00f3).<\/p>\n\n\n\n

\u0110i\u1ec1u 11. Ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n<\/strong><\/a><\/p>\n\n\n\n

1. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ph\u1ea3i t\u1ed5 ch\u1ee9c ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 ho\u1eb7c \u0111\u1ed9t xu\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng t\u00e0i s\u1ea3n (t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n, t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng v\u00e0 \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n, t\u00e0i s\u1ea3n kh\u00f4ng chia) trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p: Khi kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m; khi th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n; sau khi x\u1ea3y ra thi\u00ean tai, d\u1ecbch h\u1ecda; ho\u1eb7c v\u00ec l\u00fd do n\u00e0o \u0111\u00f3 g\u00e2y ra bi\u1ebfn \u0111\u1ed9ng t\u00e0i s\u1ea3n; ho\u1eb7c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Th\u1ed1ng k\u00ea t\u00e0i s\u1ea3n th\u1eeba, thi\u1ebfu, x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n, tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan v\u00e0 x\u00e1c \u0111\u1ecbnh m\u1ee9c b\u1ed3i th\u01b0\u1eddng v\u1eadt ch\u1ea5t theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n

2. X\u1eed l\u00fd ki\u1ec3m k\u00ea<\/p>\n\n\n\n

a) X\u1eed l\u00fd t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n sau ki\u1ec3m k\u00ea<\/p>\n\n\n\n

T\u1ed5n th\u1ea5t v\u1ec1 t\u00e0i s\u1ea3n l\u00e0 t\u00e0i s\u1ea3n b\u1ecb m\u1ea5t, thi\u1ebfu h\u1ee5t, h\u01b0 h\u1ecfng, k\u00e9m, m\u1ea5t ph\u1ea9m ch\u1ea5t, l\u1ea1c h\u1eadu m\u1ed1t, l\u1ea1c h\u1eadu k\u1ef9 thu\u1eadt, t\u1ed3n kho \u1ee9 \u0111\u1ecdng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh trong ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 v\u00e0 ki\u1ec3m k\u00ea \u0111\u1ed9t xu\u1ea5t. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ph\u1ea3i x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb \u0111\u00e3 b\u1ecb t\u1ed5n th\u1ea5t, nguy\u00ean nh\u00e2n, tr\u00e1ch nhi\u1ec7m v\u00e0 x\u1eed l\u00fd nh\u01b0 sau:<\/p>\n\n\n\n

– N\u1ebfu do nguy\u00ean nh\u00e2n ch\u1ee7 quan th\u00ec ng\u01b0\u1eddi g\u00e2y ra t\u1ed5n th\u1ea5t ph\u1ea3i b\u1ed3i th\u01b0\u1eddng, x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. \u0110\u1ea1i h\u1ed9i th\u00e0nh vi\u00ean ho\u1eb7c c\u01a1 quan theo ph\u00e2n c\u1ea5p t\u1ea1i \u0111i\u1ec1u l\u1ec7, quy ch\u1ebf qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh quy\u1ebft \u0111\u1ecbnh m\u1ee9c b\u1ed3i th\u01b0\u1eddng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 quy\u1ebft \u0111\u1ecbnh c\u1ee7a m\u00ecnh;<\/p>\n\n\n\n

– T\u00e0i s\u1ea3n \u0111\u00e3 mua b\u1ea3o hi\u1ec3m n\u1ebfu t\u1ed5n th\u1ea5t th\u00ec x\u1eed l\u00fd theo h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m;<\/p>\n\n\n\n

– Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n t\u1ed5n th\u1ea5t sau khi \u0111\u00e3 b\u00f9 \u0111\u1eafp b\u1eb1ng ti\u1ec1n b\u1ed3i th\u01b0\u1eddng c\u1ee7a c\u00e1 nh\u00e2n, t\u1eadp th\u1ec3, c\u1ee7a t\u1ed5 ch\u1ee9c b\u1ea3o hi\u1ec3m, n\u1ebfu thi\u1ebfu \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty. Tr\u01b0\u1eddng h\u1ee3p qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u1ee7 b\u00f9 \u0111\u1eafp th\u00ec ph\u1ea7n thi\u1ebfu \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3;<\/p>\n\n\n\n

– Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t do thi\u00ean tai, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n v\u00e0 tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c g\u00e2y thi\u1ec7t h\u1ea1i nghi\u00eam tr\u1ecdng, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 kh\u00f4ng th\u1ec3 t\u1ef1 kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c th\u00ec l\u1eadp ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd t\u1ed5n th\u1ea5t tr\u00ecnh \u0111\u1ea1i h\u1ed9i th\u00e0nh vi\u00ean. \u0110\u1ea1i h\u1ed9i th\u00e0nh vi\u00ean quy\u1ebft \u0111\u1ecbnh vi\u1ec7c x\u1eed l\u00fd t\u1ed5n th\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 quy\u1ebft \u0111\u1ecbnh c\u1ee7a m\u00ecnh.<\/p>\n\n\n\n

b) T\u1ea3i s\u1ea3n th\u1eeba sau ki\u1ec3m k\u00ea<\/p>\n\n\n\n

T\u00e0i s\u1ea3n th\u1eeba sau ki\u1ec3m k\u00ea l\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 t\u00e0i s\u1ea3n th\u1ef1c t\u1ebf ki\u1ec3m k\u00ea v\u1edbi s\u1ed1 t\u00e0i s\u1ea3n ghi tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n. T\u00e0i s\u1ea3n th\u1eeba sau khi ki\u1ec3m k\u00ea ph\u1ea3i x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n v\u00e0 c\u0103n c\u1ee9 v\u00e0o quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 xem x\u00e9t, x\u1eed l\u00fd. Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba n\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n v\u00e0 kh\u00f4ng t\u00ecm \u0111\u01b0\u1ee3c ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o thu nh\u1eadp kh\u00e1c c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

\u0110i\u1ec1u 12. \u0110\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n<\/strong><\/a><\/p>\n\n\n\n

1. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n\n\n\n

a) Theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n\n\n\n

b) D\u00f9ng t\u00e0i s\u1ea3n \u0111\u1ec3 g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n, th\u00e0nh l\u1eadp doanh nghi\u1ec7p.<\/p>\n\n\n\n

c) Chuy\u1ec3n \u0111\u1ed5i sang h\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c.<\/p>\n\n\n\n

d) Chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n.<\/p>\n\n\n\n

\u0111) C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n

2. Vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n ph\u1ea3i theo \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. C\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u0103ng ho\u1eb7c gi\u1ea3m gi\u00e1 tr\u1ecb do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/p>\n\n\n\n

M\u1ee5c 4. QU\u1ea2N L\u00dd N\u1ee2 PH\u1ea2I THU, N\u1ee2 PH\u1ea2I TR\u1ea2<\/strong><\/a><\/p>\n\n\n\n

\u0110i\u1ec1u 13. Qu\u1ea3n l\u00fd n\u1ee3 ph\u1ea3i thu<\/strong><\/a><\/p>\n\n\n\n

1. C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu trong h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 g\u1ed3m:<\/p>\n\n\n\n

a) Ph\u1ea3i thu c\u1ee7a th\u00e0nh vi\u00ean, h\u1ee3p t\u00e1c x\u00e3 th\u00e0nh vi\u00ean: L\u00e0 gi\u00e1 tr\u1ecb nh\u1eefng s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n, cung c\u1ea5p cho th\u00e0nh vi\u00ean, h\u1ee3p t\u00e1c x\u00e3 th\u00e0nh vi\u00ean, nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n.<\/p>\n\n\n\n

b) Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng: L\u00e0 gi\u00e1 tr\u1ecb nh\u1eefng s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 b\u00e1n, cung c\u1ea5p cho kh\u00e1ch h\u00e0ng, nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n.<\/p>\n\n\n\n

c) Ph\u1ea3i thu trong ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9: L\u00e0 kho\u1ea3n cho vay n\u1ed9i b\u1ed9 trong h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 (c\u1ea3 g\u1ed1c v\u00e0 l\u00e3i).<\/p>\n\n\n\n

d) Ph\u1ea3i thu kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n

2. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ph\u1ea3i m\u1edf s\u1ed5 theo d\u00f5i chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ee3, theo n\u1ed9i dung n\u1ee3 v\u00e0 t\u1eebng l\u1ea7n thanh to\u00e1n; th\u01b0\u1eddng xuy\u00ean ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 (n\u1ee3 lu\u00e2n chuy\u1ec3n, n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, n\u1ee3 kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i), \u0111\u00f4n \u0111\u1ed1c thu h\u1ed3i n\u1ee3. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu b\u1eb1ng hi\u1ec7n v\u1eadt, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 c\u1ea7n ph\u1ea3i theo d\u00f5i c\u1ea3 v\u1ec1 hi\u1ec7n v\u1eadt v\u00e0 gi\u00e1 tr\u1ecb \u0111\u1ec3 b\u1ea3o to\u00e0n v\u1ed1n khi gi\u00e1 c\u1ea3 c\u00f3 bi\u1ebfn \u0111\u1ed9ng.<\/p>\n\n\n\n

\u0110\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng c\u00f3 quan h\u1ec7 giao d\u1ecbch th\u01b0\u1eddng xuy\u00ean, \u0111\u1ecbnh k\u1ef3 ph\u1ea3i ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu s\u1ed1 ph\u1ea3i thu, s\u1ed1 \u0111\u00e3 thu, s\u1ed1 c\u00f2n l\u1ea1i v\u00e0 x\u00e1c nh\u1eadn n\u1ee3 v\u1edbi h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 b\u1eb1ng v\u0103n b\u1ea3n.<\/p>\n\n\n\n

3. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u0103m, c\u0103n c\u1ee9 v\u00e0o c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ph\u1ea3i tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng \u0111\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 228\/2009\/TT-BTC ng\u00e0y 7\/12\/2009 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, Th\u00f4ng t\u01b0 s\u1ed1 89\/2013\/TT-BTC ng\u00e0y 28\/6\/2013 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 228\/2009\/TT-BTC ng\u00e0y 7\/12\/2009 v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, thay th\u1ebf (n\u1ebfu c\u00f3).<\/p>\n\n\n\n

4. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u1ecbnh k\u1ef3 ho\u1eb7c \u0111\u1ed9t xu\u1ea5t \u0111\u1ed1i chi\u1ebfu c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 ph\u1ea3i thu trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p: Khi kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m; khi th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n; ho\u1eb7c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Th\u1ed1ng k\u00ea n\u1ee3 kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c, n\u1ee3 qu\u00e1 h\u1ea1n v\u00e0 x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n, tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan v\u00e0 x\u00e1c \u0111\u1ecbnh m\u1ee9c b\u1ed3i th\u01b0\u1eddng v\u1eadt ch\u1ea5t theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n

5. \u0110\u1ed1i v\u1edbi n\u1ee3 ph\u1ea3i thu kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 c\u00f3 tr\u00e1ch nhi\u1ec7m x\u1eed l\u00fd b\u1ed3i th\u01b0\u1eddng c\u1ee7a c\u00e1 nh\u00e2n, t\u1eadp th\u1ec3 c\u00f3 li\u00ean quan, s\u1ed1 c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean nh\u01b0 sau:<\/p>\n\n\n\n

a) B\u00f9 \u0111\u1eafp b\u1eb1ng kho\u1ea3n d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i.<\/p>\n\n\n\n

b) B\u00f9 \u0111\u1eafp t\u1eeb ngu\u1ed3n qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh.<\/p>\n\n\n\n

c) H\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong n\u0103m.   Tr\u01b0\u1eddng h\u1ee3p h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed kinh doanh m\u00e0 h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 b\u1ecb l\u1ed7 th\u00ec \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 sang n\u0103m sau theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/p>\n\n\n\n

N\u1ee3 kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i sau khi x\u1eed l\u00fd nh\u01b0 tr\u00ean, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 v\u1eabn ph\u1ea3i theo d\u00f5i tr\u00ean t\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 ph\u1ea3i t\u1ed5 ch\u1ee9c \u0111\u00f4n \u0111\u1ed1c, thu h\u1ed3i. S\u1ed1 ti\u1ec1n thu h\u1ed3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o thu nh\u1eadp kh\u00e1c c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

\u0110i\u1ec1u 14. Qu\u1ea3n l\u00fd n\u1ee3 ph\u1ea3i tr\u1ea3<\/strong><\/a><\/p>\n\n\n\n

1. N\u1ee3 ph\u1ea3i tr\u1ea3 ph\u00e1t sinh do \u0111i vay ho\u1eb7c ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh mua b\u00e1n v\u1eadt t\u01b0, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ee3 v\u00e0 t\u00ednh ch\u1ea5t n\u1ee3, bao g\u1ed3m: Ph\u1ea3i tr\u1ea3 c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n, ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc, ph\u1ea3i tr\u1ea3 th\u00e0nh vi\u00ean, h\u1ee3p t\u00e1c x\u00e3 th\u00e0nh vi\u00ean, ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c.<\/p>\n\n\n\n

2. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ph\u1ea3i m\u1edf s\u1ed5 chi ti\u1ebft, \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 theo t\u1eebng ch\u1ee7 n\u1ee3, n\u1ed9i dung kho\u1ea3n vay, th\u1eddi h\u1ea1n vay v\u00e0 t\u1eebng l\u1ea7n thanh to\u00e1n.<\/p>\n\n\n\n

3. Thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 theo \u0111\u00fang th\u1eddi h\u1ea1n \u0111\u00e3 cam k\u1ebft. Th\u01b0\u1eddng xuy\u00ean xem x\u00e9t, \u0111\u00e1nh gi\u00e1, ph\u00e2n t\u00edch kh\u1ea3 n\u0103ng thanh to\u00e1n n\u1ee3, ph\u00e1t hi\u1ec7n s\u1edbm t\u00ecnh h\u00ecnh kh\u00f3 kh\u0103n trong thanh to\u00e1n n\u1ee3 \u0111\u1ec3 c\u00f3 gi\u1ea3i ph\u00e1p kh\u1eafc ph\u1ee5c k\u1ecbp th\u1eddi kh\u00f4ng \u0111\u1ec3 ph\u00e1t sinh c\u00e1c kho\u1ea3n n\u1ee3 qu\u00e1 h\u1ea1n. C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 m\u00e0 kh\u00f4ng ph\u1ea3i tr\u1ea3, kh\u00f4ng c\u00f3 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ec3 tr\u1ea3 th\u00ec h\u1ea1ch to\u00e1n v\u00e0o thu nh\u1eadp.<\/p>\n\n\n\n

\u0110i\u1ec1u 15. Qu\u1ea3n l\u00fd, theo d\u00f5i t\u1ea1m \u1ee9ng v\u00e0 thanh to\u00e1n t\u1ea1m \u1ee9ng<\/strong><\/a><\/p>\n\n\n\n

1. T\u1ea1m \u1ee9ng l\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u1ee9ng tr\u01b0\u1edbc cho c\u00e1n b\u1ed9, th\u00e0nh vi\u00ean \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t.<\/p>\n\n\n\n

2. Vi\u1ec7c theo d\u00f5i h\u1ea1ch to\u00e1n t\u1ea1m \u1ee9ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh sau:<\/p>\n\n\n\n

a) Ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng ph\u1ea3i l\u00e0 c\u00e1n b\u1ed9 ho\u1eb7c th\u00e0nh vi\u00ean trong h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

b) Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb t\u1ea1m \u1ee9ng ph\u1ea3i ghi r\u00f5 h\u1ecd t\u00ean \u0111\u1ecba ch\u1ec9 (\u0111\u01a1n v\u1ecb, b\u1ed9 ph\u1eadn) v\u00e0 s\u1ed1 ti\u1ec1n \u0111\u1ec1 ngh\u1ecb t\u1ea1m \u1ee9ng, l\u00fd do t\u1ea1m \u1ee9ng, m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng ti\u1ec1n t\u1ea1m \u1ee9ng, th\u1eddi gian thanh to\u00e1n ghi r\u00f5 ng\u00e0y ho\u00e0n l\u1ea1i s\u1ed1 ti\u1ec1n \u0111\u00e3 t\u1ea1m \u1ee9ng v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n theo ph\u00e2n c\u1ea5p t\u1ea1i \u0111i\u1ec1u l\u1ec7, quy ch\u1ebf qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh k\u00fd duy\u1ec7t. K\u1ebf to\u00e1n l\u1eadp phi\u1ebfu chi k\u00e8m theo gi\u1ea5y \u0111\u1ec1 ngh\u1ecb t\u1ea1m \u1ee9ng chuy\u1ec3n cho th\u1ee7 qu\u1ef9 xu\u1ea5t qu\u1ef9.<\/p>\n\n\n\n

c) Ti\u1ec1n t\u1ea1m \u1ee9ng \u0111\u01b0\u1ee3c thanh to\u00e1n ngay sau khi ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c. N\u1ebfu vi\u1ec7c thanh to\u00e1n ch\u1eadm qu\u00e1 ng\u00e0y quy \u0111\u1ecbnh ghi tr\u00ean gi\u1ea5y t\u1ea1m \u1ee9ng th\u00ec ng\u01b0\u1eddi \u1ee9ng ti\u1ec1n v\u00e0 k\u1ebf to\u00e1n theo d\u00f5i t\u1ea1m \u1ee9ng ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m theo quy ch\u1ebf qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

d) Ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng ph\u1ea3i s\u1eed d\u1ee5ng ti\u1ec1n \u0111\u00fang n\u1ed9i dung ghi tr\u00ean gi\u1ea5y t\u1ea1m \u1ee9ng, thanh to\u00e1n \u0111\u00fang h\u1ea1n v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c. Ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng ch\u01b0a thanh to\u00e1n s\u1ed1 ti\u1ec1n t\u1ea1m \u1ee9ng l\u1ea7n tr\u01b0\u1edbc th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ea1m \u1ee9ng ti\u1ebfp l\u1ea7n sau.<\/p>\n\n\n\n

\u0111) H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 m\u1edf s\u1ed5 theo d\u00f5i t\u1ea1m \u1ee9ng chi ti\u1ebft \u0111\u1ebfn t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng, t\u1eebng l\u1ea7n t\u1ea1m \u1ee9ng v\u00e0 thanh to\u00e1n t\u1ea1m \u1ee9ng.<\/p>\n\n\n\n

\u0110i\u1ec1u 16. Qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1edbi Nh\u00e0 n\u01b0\u1edbc<\/strong><\/a>        <\/strong><\/p>\n\n\n\n

H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 theo d\u00f5i s\u1ed1 ph\u1ea3i n\u1ed9p, s\u1ed1 \u0111\u00e3 n\u1ed9p, s\u1ed1 c\u00f2n ph\u1ea3i n\u1ed9p chi ti\u1ebft t\u1eebng kho\u1ea3n thu\u1ebf v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1edbi Nh\u00e0 n\u01b0\u1edbc.<\/p>\n\n\n\n

\u0110i\u1ec1u 17. Qu\u1ea3n l\u00fd thanh to\u00e1n v\u1edbi th\u00e0nh vi\u00ean v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/strong><\/a><\/p>\n\n\n\n

1. Thanh to\u00e1n v\u1edbi th\u00e0nh vi\u00ean v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng trong h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 g\u1ed3m: C\u00e1c kho\u1ea3n ti\u1ec1n c\u00f4ng, ti\u1ec1n l\u00e3i, c\u00e1c kho\u1ea3n kh\u00e1c m\u00e0 h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ph\u1ea3i tr\u1ea3.<\/p>\n\n\n\n

2. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ph\u1ea3i m\u1edf s\u1ed5 chi ti\u1ebft theo d\u00f5i t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng, t\u1eebng kho\u1ea3n ti\u1ec1n ph\u1ea3i tr\u1ea3. Nh\u1eefng kho\u1ea3n tr\u1ea3 c\u00f4ng b\u1eb1ng s\u1ea3n ph\u1ea9m ph\u1ea3i m\u1edf s\u1ed5 chi ti\u1ebft theo d\u00f5i s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 v\u00e0 s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3; \u0111\u1ed3ng th\u1eddi h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ph\u1ea3i m\u1edf s\u1ed5 thanh to\u00e1n v\u1edbi th\u00e0nh vi\u00ean \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c c\u00f4ng khai t\u00e0i ch\u00ednh v\u00e0 th\u1ef1c hi\u1ec7n quy ch\u1ebf d\u00e2n ch\u1ee7 \u0111\u1ed1i v\u1edbi th\u00e0nh vi\u00ean, kh\u00f4ng \u0111\u01b0\u1ee3c thanh to\u00e1n qua c\u00e1c \u0111\u1ed9i, t\u1ed5.<\/p>\n\n\n\n

M\u1ee5c 5. QU\u1ea2N L\u00dd DOANH THU, CHI PH\u00cd<\/strong><\/a><\/p>\n\n\n\n

\u0110i\u1ec1u 18. Nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd doanh thu, thu nh\u1eadp kh\u00e1c v\u00e0 chi ph\u00ed<\/strong><\/a><\/p>\n\n\n\n

1. H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, gi\u00e1m \u0111\u1ed1c (t\u1ed5ng gi\u00e1m \u0111\u1ed1c) h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc c\u00e1c th\u00e0nh vi\u00ean, h\u1ee3p t\u00e1c x\u00e3 th\u00e0nh vi\u00ean v\u00e0 tr\u01b0\u1edbc ph\u00e1p lu\u1eadt, t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd, \u0111\u1ea3m b\u1ea3o v\u1ec1 t\u00ednh \u0111\u00fang \u0111\u1eafn v\u00e0 h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1c kho\u1ea3n doanh thu, thu nh\u1eadp kh\u00e1c v\u00e0 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/p>\n\n\n\n

2. To\u00e0n b\u1ed9 doanh thu, thu nh\u1eadp kh\u00e1c v\u00e0 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ph\u00e1t sinh ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c, trung th\u1ef1c trong s\u1ed5 k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/p>\n\n\n\n

3. Doanh thu, thu nh\u1eadp \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam, tr\u01b0\u1eddng h\u1ee3p thu b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i quy \u0111\u1ed5i v\u1ec1 \u0111\u1ed3ng Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n

4. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ph\u1ea3i t\u00ednh \u0111\u00fang, t\u00ednh \u0111\u1ee7 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, t\u1ef1 trang tr\u1ea3i m\u1ecdi kho\u1ea3n chi ph\u00ed b\u1eb1ng c\u00e1c kho\u1ea3n thu c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u00ecnh.<\/p>\n\n\n\n

5. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu, chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n\n\n\n

\u0110i\u1ec1u 19. Qu\u1ea3n l\u00fd doanh thu v\u00e0 thu nh\u1eadp kh\u00e1c<\/strong><\/a><\/p>\n\n\n\n

1. Doanh thu v\u00e0 thu nh\u1eadp kh\u00e1c c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ph\u00f9 h\u1ee3p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 thu\u1ebf.<\/p>\n\n\n\n

2. Doanh thu bao g\u1ed3m doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9, trong \u0111\u00f3:<\/p>\n\n\n\n

a) Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh l\u00e0 to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u1ee7a s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 m\u00e0 h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u00e3 b\u00e1n, cung c\u1ea5p cho th\u00e0nh vi\u00ean, h\u1ee3p t\u00e1c x\u00e3 th\u00e0nh vi\u00ean, kh\u00e1ch h\u00e0ng v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00e0nh vi\u00ean, h\u1ee3p t\u00e1c x\u00e3 th\u00e0nh vi\u00ean, kh\u00e1ch h\u00e0ng thanh to\u00e1n ho\u1eb7c ch\u1ea5p nh\u1eadn thanh to\u00e1n, bao g\u1ed3m:<\/p>\n\n\n\n

– Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh cho th\u00e0nh vi\u00ean, h\u1ee3p t\u00e1c x\u00e3 th\u00e0nh vi\u00ean.<\/p>\n\n\n\n

– Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh cho kh\u00e1ch h\u00e0ng kh\u00f4ng ph\u1ea3i l\u00e0 th\u00e0nh vi\u00ean.<\/p>\n\n\n\n

– H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ph\u1ea3i t\u1ed5 ch\u1ee9c h\u1ea1ch to\u00e1n theo d\u00f5i ri\u00eang hai lo\u1ea1i doanh thu tr\u00ean.<\/p>\n\n\n\n

b) Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 bao g\u1ed3m: c\u00e1c kho\u1ea3n thu ph\u00e1t sinh t\u1eeb ti\u1ec1n b\u1ea3n quy\u1ec1n, cho c\u00e1c b\u00ean kh\u00e1c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3, ti\u1ec1n l\u00e3i t\u1eeb vi\u1ec7c cho vay v\u1ed1n, l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p, l\u00e3i cho thu\u00ea t\u00e0i ch\u00ednh; l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i, bao g\u1ed3m c\u1ea3 l\u00e3i do b\u00e1n ngo\u1ea1i t\u1ec7; ti\u1ec1n thu t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u1ea7u t\u01b0 t\u1ea1i doanh nghi\u1ec7p; l\u1ee3i nhu\u1eadn, c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c chia t\u1eeb vi\u1ec7c g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n th\u00e0nh l\u1eadp; ti\u1ec1n l\u00e3i cho vay c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9. Tr\u01b0\u1eddng h\u1ee3p l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp \u0111\u1ed1i v\u1edbi kho\u1ea3n l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia n\u00e0y.<\/p>\n\n\n\n

3. Thu nh\u1eadp kh\u00e1c g\u1ed3m c\u00e1c kho\u1ea3n thu t\u1eeb vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, thu ti\u1ec1n b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 nay kh\u00f4ng c\u00f3 ch\u1ee7 n\u1ee3 \u0111\u01b0\u1ee3c ghi t\u0103ng thu nh\u1eadp; thu ti\u1ec1n ph\u1ea1t kh\u00e1ch h\u00e0ng do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n tr\u00ed tu\u1ec7, b\u1ea3n quy\u1ec1n \u0111\u01b0\u1ee3c b\u00ean nh\u1eadn v\u1ed1n g\u00f3p ch\u1ea5p nh\u1eadn, \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 thu nh\u1eadp kh\u00e1c c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n

4. T\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n doanh thu ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng ti\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p thu b\u1eb1ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, \u0111\u1ed5i h\u00e0ng th\u00ec ph\u1ea3i t\u00ednh th\u00e0nh ti\u1ec1n t\u1ea1i th\u1eddi \u0111i\u1ec3m thanh to\u00e1n ho\u1eb7c ch\u1ea5p nh\u1eadn thanh to\u00e1n \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0o doanh thu.<\/p>\n\n\n\n

5. To\u00e0n b\u1ed9 doanh thu ph\u00e1t sinh trong k\u1ef3 ph\u1ea3i c\u00f3 c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 k\u1ecbp th\u1eddi v\u00e0o s\u1ed5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/p>\n\n\n\n

6. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ph\u1ea3i theo d\u00f5i v\u00e0 h\u1ea1ch to\u00e1n ri\u00eang nh\u1eefng kho\u1ea3n doanh thu \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n\n\n\n

7. C\u00e1c kho\u1ea3n thu kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o doanh thu, g\u1ed3m:<\/p>\n\n\n\n

a) Ti\u1ec1n thu h\u1ed3i c\u00f4ng n\u1ee3, thu t\u1ea1m \u1ee9ng, thu v\u1ed1n g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean, h\u1ee3p t\u00e1c x\u00e3 th\u00e0nh vi\u00ean, nh\u1eadn v\u1ed1n g\u00f3p li\u00ean doanh c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c.<\/p>\n\n\n\n

b) C\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc (b\u1eb1ng ti\u1ec1n ho\u1eb7c hi\u1ec7n v\u1eadt) \u0111\u1ec3 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng v\u00e0 c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00e1c. Sau khi ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n \u0111\u1ec3 qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng th\u00ec h\u1ea1ch to\u00e1n t\u0103ng t\u00e0i s\u1ea3n kh\u00f4ng chia c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

c) C\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p, h\u1ed7 tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i kh\u00e1c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc; kho\u1ea3n \u0111\u01b0\u1ee3c t\u1eb7ng, cho kh\u00e1c theo th\u1ecfa thu\u1eadn l\u00e0 t\u00e0i s\u1ea3n kh\u00f4ng chia;<\/p>\n\n\n\n

d) T\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u00e3 vi\u1ebft h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng v\u00e0 \u0111\u00e3 thu ti\u1ec1n nh\u01b0ng ch\u01b0a xu\u1ea5t h\u00e0ng th\u00ec s\u1ed1 ti\u1ec1n \u0111\u00e3 thu kh\u00f4ng \u0111\u01b0\u1ee3c ghi v\u00e0o doanh thu, m\u00e0 h\u1ea1ch to\u00e1n l\u00e0 kho\u1ea3n thu tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng.<\/p>\n\n\n\n

\u0110i\u1ec1u 20. Qu\u1ea3n l\u00fd chi ph\u00ed<\/strong><\/a><\/p>\n\n\n\n

Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 l\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong n\u0103m t\u00e0i ch\u00ednh. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ph\u00f9 h\u1ee3p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 thu\u1ebf; chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh g\u1ed3m m\u1ed9t s\u1ed1 n\u1ed9i dung sau:<\/p>\n\n\n\n

1. Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh:<\/p>\n\n\n\n

a) Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, \u0111\u1ed9ng l\u1ef1c, b\u00e1n th\u00e0nh ph\u1ea9m, d\u1ecbch v\u1ee5 mua ngo\u00e0i (t\u00ednh theo m\u1ee9c ti\u00eau hao th\u1ef1c t\u1ebf v\u00e0 gi\u00e1 g\u1ed1c th\u1ef1c t\u1ebf), chi ph\u00ed ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 lao \u0111\u1ed9ng, chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, chi ph\u00ed tr\u00edch tr\u01b0\u1edbc, chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n\n\n\n

b) Chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n

c) Chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, chi ph\u00ed c\u00f3 t\u00ednh ch\u1ea5t l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 cho th\u00e0nh vi\u00ean, ng\u01b0\u1eddi lao \u0111\u1ed9ng theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 Lao \u0111\u1ed9ng – Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i (tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 b\u1eb1ng hi\u1ec7n v\u1eadt th\u00ec quy ra b\u1eb1ng ti\u1ec1n).<\/p>\n\n\n\n

d) Kinh ph\u00ed b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, b\u1ea3o hi\u1ec3m y t\u1ebf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u00e0 h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n

\u0111) Chi ph\u00ed giao d\u1ecbch, m\u00f4i gi\u1edbi, ti\u1ebfp kh\u00e1ch, ti\u1ebfp th\u1ecb, x\u00fac ti\u1ebfn th\u01b0\u01a1ng m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u1ed9i h\u1ecdp t\u00ednh theo chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n\n\n\n

e) Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt:<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3;<\/p>\n\n\n\n

– Ti\u1ec1n thu\u00ea \u0111\u1ea5t;<\/p>\n\n\n\n

– Tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, m\u1ea5t vi\u1ec7c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/p>\n\n\n\n

– \u0110\u00e0o t\u1ea1o n\u00e2ng cao n\u0103ng l\u1ef1c qu\u1ea3n l\u00fd, tay ngh\u1ec1 c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/p>\n\n\n\n

– Chi cho c\u00f4ng t\u00e1c y t\u1ebf;<\/p>\n\n\n\n

– Th\u01b0\u1edfng s\u00e1ng ki\u1ebfn c\u1ea3i ti\u1ebfn, th\u01b0\u1edfng t\u0103ng n\u0103ng su\u1ea5t lao \u0111\u1ed9ng, th\u01b0\u1edfng ti\u1ebft ki\u1ec7m v\u1eadt t\u01b0 v\u00e0 chi ph\u00ed. M\u1ee9c th\u01b0\u1edfng do gi\u00e1m \u0111\u1ed1c (t\u1ed5ng gi\u00e1m \u0111\u1ed1c) h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 quy\u1ebft \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o hi\u1ec7u qu\u1ea3 c\u00f4ng vi\u1ec7c tr\u00ean mang l\u1ea1i nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c cao h\u01a1n s\u1ed1 ti\u1ebft ki\u1ec7m chi ph\u00ed do c\u00f4ng vi\u1ec7c \u0111\u00f3 mang l\u1ea1i trong 01 n\u0103m;<\/p>\n\n\n\n

– Chi ph\u00ed cho lao \u0111\u1ed9ng n\u1eef;<\/p>\n\n\n\n

– Chi ph\u00ed cho c\u00f4ng t\u00e1c b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng;<\/p>\n\n\n\n

– Chi ph\u00ed \u0103n ca cho ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c.<\/p>\n\n\n\n

g) Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n t\u1ed5n th\u1ea5t th\u1ef1c t\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 11; n\u1ee3 ph\u1ea3i thu kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec1u 13; Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n\n\n\n

h) Gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng h\u00f3a t\u1ed3n kho; d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i; d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh; d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp; chi ph\u00ed tr\u00edch tr\u01b0\u1edbc b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m; c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ed1i v\u1edbi h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9.<\/p>\n\n\n\n

i) Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, bao g\u1ed3m: c\u00e1c kho\u1ea3n chi li\u00ean quan \u0111\u1ebfn g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n, th\u00e0nh l\u1eadp doanh nghi\u1ec7p (bao g\u1ed3m c\u00e1c kho\u1ea3n chi ph\u00ed do c\u00e1c b\u00ean g\u00f3p v\u1ed1n ph\u1ea3i t\u1ef1 chi k\u1ec3 c\u1ea3 kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c chia t\u1eeb doanh nghi\u1ec7p g\u00f3p v\u1ed1n); gi\u00e1 tr\u1ecb v\u1ed1n g\u00f3p \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng; ti\u1ec1n l\u00e3i ph\u1ea3i tr\u1ea3 do huy \u0111\u1ed9ng v\u1ed1n; l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 H\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3, l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i khi \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 v\u00e0o cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh; chi ph\u00ed chi\u1ebft kh\u1ea5u thanh to\u00e1n; chi ph\u00ed cho thu\u00ea t\u00e0i s\u1ea3n; d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n; chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9.<\/p>\n\n\n\n

2. Chi ph\u00ed kh\u00e1c, bao g\u1ed3m:<\/p>\n\n\n\n

a) Chi ph\u00ed nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (g\u1ed3m c\u1ea3 chi ph\u00ed \u0111\u1ea5u th\u1ea7u ho\u1ea1t \u0111\u1ed9ng thanh l\u00fd); gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n (n\u1ebfu c\u00f3); gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh b\u1ecb th\u00e1o d\u1ee1.<\/p>\n\n\n\n

b) Ch\u00eanh l\u1ec7ch l\u1ed7 do \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u1eadt t\u01b0, h\u00e0ng h\u00f3a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh mang \u0111i g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft v\u00e0 \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n kh\u00e1c.<\/p>\n\n\n\n

c) Chi ph\u00ed cho vi\u1ec7c thu h\u1ed3i c\u00e1c kho\u1ea3n n\u1ee3 \u0111\u00e3 x\u00f3a s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n\n\n\n

d) Chi ph\u00ed \u0111\u1ec3 thu ti\u1ec1n ph\u1ea1t.<\/p>\n\n\n\n

\u0111) Chi ph\u00ed v\u1ec1 ti\u1ec1n ph\u1ea1t do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng.<\/p>\n\n\n\n

e) C\u00e1c chi ph\u00ed kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n

3. C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn.<\/p>\n\n\n\n

M\u1ee5c 6. PH\u00c2N PH\u1ed0I THU NH\u1eacP<\/strong><\/a><\/p>\n\n\n\n

\u0110i\u1ec1u 21. Ph\u00e2n ph\u1ed1i thu nh\u1eadp<\/strong><\/a><\/p>\n\n\n\n

Vi\u1ec7c ph\u00e2n ph\u1ed1i thu nh\u1eadp c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 46 Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3 v\u00e0 theo tr\u00ecnh t\u1ef1 nh\u01b0 sau:<\/p>\n\n\n\n

1. B\u00f9 \u0111\u1eafp c\u00e1c kho\u1ea3n l\u1ed7 c\u00e1c n\u0103m tr\u01b0\u1edbc c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n\n\n\n

2. N\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/p>\n\n\n\n

3. B\u00f9 \u0111\u1eafp kho\u1ea3n l\u1ed7 c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc \u0111\u00e3 h\u1ebft th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp t\u00ednh thu\u1ebf.<\/p>\n\n\n\n

4. Tr\u1eeb c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ed9c tr\u00e1ch nhi\u1ec7m c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

5. S\u1ed1 thu nh\u1eadp c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c ph\u00e2n ph\u1ed1i nh\u01b0 sau:<\/p>\n\n\n\n

a. Tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh g\u1ed3m: Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n, qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh. T\u1ef7 l\u1ec7 tr\u00edch l\u1eadp hai qu\u1ef9 n\u00e0y h\u00e0ng n\u0103m do \u0111\u1ea1i h\u1ed9i th\u00e0nh vi\u00ean quy\u1ebft \u0111\u1ecbnh nh\u01b0ng kh\u00f4ng th\u1ea5p h\u01a1n t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 46 Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3<\/a>. Vi\u1ec7c tr\u00edch l\u1eadp qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i v\u00e0 c\u00e1c qu\u1ef9 kh\u00e1c do \u0111\u1ea1i h\u1ed9i th\u00e0nh vi\u00ean quy\u1ebft \u0111\u1ecbnh t\u00f9y thu\u1ed9c v\u00e0o \u0111i\u1ec1u ki\u1ec7n c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

b. Thu nh\u1eadp c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c ph\u00e2n ph\u1ed1i cho th\u00e0nh vi\u00ean, h\u1ee3p t\u00e1c x\u00e3 th\u00e0nh vi\u00ean theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u l\u1ec7 ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ee7a \u0111\u1ea1i h\u1ed9i th\u00e0nh vi\u00ean theo nguy\u00ean t\u1eafc sau \u0111\u00e2y:<\/p>\n\n\n\n

– Ch\u1ee7 y\u1ebfu theo m\u1ee9c \u0111\u1ed9 s\u1eed d\u1ee5ng s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 c\u1ee7a th\u00e0nh vi\u00ean, h\u1ee3p t\u00e1c x\u00e3 th\u00e0nh vi\u00ean; theo c\u00f4ng s\u1ee9c lao \u0111\u1ed9ng \u0111\u00f3ng g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean \u0111\u1ed1i v\u1edbi h\u1ee3p t\u00e1c x\u00e3 t\u1ea1o vi\u1ec7c l\u00e0m;<\/p>\n\n\n\n

– Ph\u1ea7n c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c chia theo v\u1ed1n g\u00f3p.<\/p>\n\n\n\n

– T\u1ef7 l\u1ec7 v\u00e0 ph\u01b0\u01a1ng th\u1ee9c ph\u00e2n ph\u1ed1i c\u1ee5 th\u1ec3 th\u1ef1c hi\u1ec7n theo \u0111i\u1ec1u l\u1ec7 h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

\u0110i\u1ec1u 22. X\u1eed l\u00fd c\u00e1c kho\u1ea3n l\u1ed7<\/strong><\/a><\/p>\n\n\n\n

C\u00e1c kho\u1ea3n l\u1ed7 c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 50 Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3 n\u0103m 2012<\/a>.<\/p>\n\n\n\n

\u0110i\u1ec1u 23. M\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u00e1c qu\u1ef9<\/strong><\/a><\/p>\n\n\n\n

1. Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n: \u0110\u1ec3 \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng quy m\u00f4 s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c \u0111\u1ea7u t\u01b0 chi\u1ec1u s\u00e2u cho h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

2. Qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh: \u0110\u1ec3 b\u00f9 \u0111\u1eafp nh\u1eefng thi\u1ec7t h\u1ea1i do nguy\u00ean nh\u00e2n b\u1ea5t kh\u1ea3 kh\u00e1ng; x\u1eed l\u00fd t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i thu kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i theo quy \u0111\u1ecbnh v\u00e0 b\u00f9 l\u1ed7 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/p>\n\n\n\n

3. Qu\u1ef9 khen th\u01b0\u1edfng theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u l\u1ec7 ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ee7a \u0111\u1ea1i h\u1ed9i th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3:<\/p>\n\n\n\n

a) Th\u01b0\u1edfng cu\u1ed1i n\u0103m ho\u1eb7c th\u01b0\u1eddng k\u1ef3 tr\u00ean c\u01a1 s\u1edf n\u0103ng su\u1ea5t lao \u0111\u1ed9ng v\u00e0 th\u00e0nh t\u00edch c\u00f4ng t\u00e1c c\u1ee7a m\u1ed7i c\u00e1n b\u1ed9, nh\u00e2n vi\u00ean trong h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

b) Th\u01b0\u1edfng \u0111\u1ed9t xu\u1ea5t cho nh\u1eefng c\u00e1 nh\u00e2n, t\u1eadp th\u1ec3 trong h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

c) Th\u01b0\u1edfng cho nh\u1eefng c\u00e1 nh\u00e2n v\u00e0 \u0111\u01a1n v\u1ecb ngo\u00e0i h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 c\u00f3 \u0111\u00f3ng g\u00f3p nhi\u1ec1u cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

d) C\u00e1c kho\u1ea3n th\u01b0\u1edfng kh\u00e1c do \u0111\u1ea1i h\u1ed9i th\u00e0nh vi\u00ean quy\u1ebft \u0111\u1ecbnh.<\/p>\n\n\n\n

M\u1ee9c th\u01b0\u1edfng theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b, c, d kho\u1ea3n n\u00e0y do gi\u00e1m \u0111\u1ed1c (t\u1ed5ng gi\u00e1m \u0111\u1ed1c) quy\u1ebft \u0111\u1ecbnh. Ri\u00eang vi\u1ec7c th\u01b0\u1edfng theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y c\u1ea7n c\u00f3 \u00fd ki\u1ebfn c\u1ee7a c\u00f4ng \u0111o\u00e0n h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh.<\/p>\n\n\n\n

4. Qu\u1ef9 ph\u00fac l\u1ee3i theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u l\u1ec7 ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ee7a \u0111\u1ea1i h\u1ed9i th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3:<\/p>\n\n\n\n

a) \u0110\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ho\u1eb7c s\u1eeda ch\u1eefa c\u00e1c c\u00f4ng tr\u00ecnh ph\u00fac l\u1ee3i c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

b) Chi cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u00fac l\u1ee3i c\u1ee7a t\u1eadp th\u1ec3 th\u00e0nh vi\u00ean, ng\u01b0\u1eddi lao \u0111\u1ed9ng trong h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

c) G\u00f3p m\u1ed9t ph\u1ea7n v\u1ed1n \u0111\u1ec3 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00e1c c\u00f4ng tr\u00ecnh ph\u00fac l\u1ee3i chung trong ng\u00e0nh ho\u1eb7c v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c theo h\u1ee3p \u0111\u1ed3ng.<\/p>\n\n\n\n

d) S\u1eed d\u1ee5ng m\u1ed9t ph\u1ea7n qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u1ec3 tr\u1ee3 c\u1ea5p kh\u00f3 kh\u0103n \u0111\u1ed9t xu\u1ea5t cho nh\u1eefng th\u00e0nh vi\u00ean, ng\u01b0\u1eddi lao \u0111\u1ed9ng k\u1ec3 c\u1ea3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p v\u1ec1 h\u01b0u, v\u1ec1 m\u1ea5t s\u1ee9c, l\u00e2m v\u00e0o ho\u00e0n c\u1ea3nh kh\u00f3 kh\u0103n, kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a ho\u1eb7c l\u00e0m c\u00f4ng t\u00e1c t\u1eeb thi\u1ec7n x\u00e3 h\u1ed9i.<\/p>\n\n\n\n

Vi\u1ec7c s\u1eed d\u1ee5ng qu\u1ef9 ph\u00fac l\u1ee3i do \u0111\u1ea1i h\u1ed9i th\u00e0nh vi\u00ean quy\u1ebft \u0111\u1ecbnh sau khi tham kh\u1ea3o \u00fd ki\u1ebfn c\u1ee7a c\u00f4ng \u0111o\u00e0n h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

5. \u0110\u1ed1i v\u1edbi c\u00e1c qu\u1ef9 kh\u00e1c: \u0110\u1ea1i h\u1ed9i th\u00e0nh vi\u00ean quy\u1ebft \u0111\u1ecbnh vi\u1ec7c l\u1eadp c\u00e1c qu\u1ef9 n\u00e0y v\u00e0 quy \u0111\u1ecbnh r\u00f5 r\u00e0ng vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c qu\u1ef9 n\u00e0y trong \u0111i\u1ec1u l\u1ec7, quy ch\u1ebf qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

M\u1ee5c 7. B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH, KI\u1ec2M TO\u00c1N<\/strong><\/a><\/p>\n\n\n\n

\u0110i\u1ec1u 24. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/strong><\/a><\/p>\n\n\n\n

1. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u0103m, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp v\u00e0 g\u1eedi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3, g\u1eedi c\u01a1 quan \u0111\u0103ng k\u00fd h\u1ee3p t\u00e1c x\u00e3, Ph\u00f2ng T\u00e0i ch\u00ednh – k\u1ebf ho\u1ea1ch thu\u1ed9c \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p huy\u1ec7n v\u00e0 Chi c\u1ee5c Thu\u1ebf (qu\u1eadn, huy\u1ec7n), Chi c\u1ee5c ho\u1eb7c Ph\u00f2ng T\u00e0i ch\u00ednh doanh nghi\u1ec7p thu\u1ed9c S\u1edf T\u00e0i ch\u00ednh.<\/p>\n\n\n\n

2. \u1ee6y ban nh\u00e2n d\u00e2n huy\u1ec7n c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c h\u1ee3p t\u00e1c x\u00e3 tr\u00ean \u0111\u1ecba b\u00e0n g\u1eedi S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0. S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan li\u00ean quan t\u1ed5ng h\u1ee3p, ph\u00e2n t\u00edch t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00e1c h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 g\u1eedi B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0, B\u1ed9 T\u00e0i ch\u00ednh (C\u1ee5c T\u00e0i ch\u00ednh doanh nghi\u1ec7p) v\u00e0 \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng.   <\/p>\n\n\n\n

\u0110i\u1ec1u 25. C\u00f4ng khai t\u00e0i ch\u00ednh:<\/strong><\/a><\/p>\n\n\n\n

1. Ngo\u00e0i c\u00e1c b\u00e1o c\u00e1o d\u00f9ng \u0111\u1ec3 c\u00f4ng khai t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 c\u00f3 tr\u00e1ch nhi\u1ec7m c\u00f4ng khai t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh h\u00e0ng n\u0103m cho th\u00e0nh vi\u00ean, h\u1ee3p t\u00e1c x\u00e3 th\u00e0nh vi\u00ean v\u00e0 tr\u01b0\u1edbc \u0111\u1ea1i h\u1ed9i th\u00e0nh vi\u00ean. N\u1ed9i dung ch\u1ee7 y\u1ebfu b\u00e1o c\u00e1o c\u00f4ng khai t\u00e0i ch\u00ednh g\u1ed3m:<\/p>\n\n\n\n

– T\u1ed5ng thu: C\u00e1c ngu\u1ed3n thu c\u1ee5 th\u1ec3.<\/p>\n\n\n\n

– T\u1ed5ng chi: C\u00e1c kho\u1ea3n chi c\u1ee5 th\u1ec3.<\/p>\n\n\n\n

Chi ti\u1ebft thu, chi t\u1eebng ng\u00e0nh ngh\u1ec1; lo\u1ea1i d\u1ecbch v\u1ee5, s\u1ea3n ph\u1ea9m; k\u1ebft qu\u1ea3 l\u00e3i, l\u1ed7 c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng tr\u00ean.<\/p>\n\n\n\n

– K\u1ebft qu\u1ea3 ph\u00e2n ph\u1ed1i thu nh\u1eadp, x\u1eed l\u00fd l\u1ed7.<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 trong h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3: N\u1ee3 c\u0169, n\u1ee3 m\u1edbi ph\u00e1t sinh, n\u1ee3 qu\u00e1 h\u1ea1n, n\u1ee3 \u0111\u1ebfn h\u1ea1n v\u00e0 n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i.<\/p>\n\n\n\n

– K\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, v\u1ed1n c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

2. H\u00ecnh th\u1ee9c v\u00e0 th\u1eddi h\u1ea1n c\u00f4ng khai t\u00e0i ch\u00ednh<\/p>\n\n\n\n

a) Vi\u1ec7c c\u00f4ng khai t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00e1c h\u00ecnh th\u1ee9c:<\/p>\n\n\n\n

– Ph\u00e1t h\u00e0nh \u1ea5n ph\u1ea9m;<\/p>\n\n\n\n

– Th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n;<\/p>\n\n\n\n

– Ni\u00eam y\u1ebft;<\/p>\n\n\n\n

– C\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n

b) H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ph\u1ea3i c\u00f4ng khai t\u00e0i ch\u00ednh n\u0103m trong th\u1eddi h\u1ea1n 90 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/p>\n\n\n\n

\u0110i\u1ec1u 26. B\u00e0n giao c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh:<\/strong><\/a><\/p>\n\n\n\n

Khi th\u1ef1c hi\u1ec7n b\u00e0n giao gi\u1eefa h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb nhi\u1ec7m k\u1ef3 tr\u01b0\u1edbc cho h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb k\u1ebf nhi\u1ec7m ho\u1eb7c gi\u1eefa ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb nhi\u1ec7m k\u1ef3 tr\u01b0\u1edbc cho ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb k\u1ebf nhi\u1ec7m ho\u1eb7c gi\u1eefa k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u0169 cho k\u1ebf to\u00e1n tr\u01b0\u1edfng m\u1edbi ph\u1ea3i l\u1eadp Bi\u00ean b\u1ea3n b\u00e0n giao, c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ban ki\u1ec3m so\u00e1t, ki\u1ec3m so\u00e1t vi\u00ean c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n, t\u00e0i ch\u00ednh. H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u0169 ch\u1ecbu tr\u00e1ch nhi\u1ec7m nh\u1eefng ph\u1ea7n vi\u1ec7c \u0111\u00e3 l\u00e0m; h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng m\u1edbi ph\u1ea3i k\u1ebf th\u1eeba quy\u1ec1n h\u1ea1n v\u00e0 tr\u00e1ch nhi\u1ec7m h\u1ee3p ph\u00e1p v\u1ec1 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, t\u00e0i s\u1ea3n c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn b\u00e0n giao.<\/p>\n\n\n\n

\u0110i\u1ec1u 27. Ki\u1ec3m tra t\u00e0i ch\u00ednh k\u1ebf to\u00e1n:<\/strong><\/a><\/p>\n\n\n\n

1. K\u1ebf to\u00e1n tr\u01b0\u1edfng h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 c\u00f3 tr\u00e1ch nhi\u1ec7m th\u01b0\u1eddng xuy\u00ean ki\u1ec3m tra c\u00f4ng t\u00e1c k\u1ebf to\u00e1n n\u1ed9i b\u1ed9.<\/p>\n\n\n\n

2. Ban ki\u1ec3m so\u00e1t, ki\u1ec3m so\u00e1t vi\u00ean c\u00f3 tr\u00e1ch nhi\u1ec7m gi\u00e1m s\u00e1t, ki\u1ec3m tra (ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9) nh\u1eefng ho\u1ea1t \u0111\u1ed9ng v\u1ec1 t\u00e0i ch\u00ednh k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 \u0111i\u1ec1u l\u1ec7 h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3; ki\u1ec3m tra, ki\u1ec3m so\u00e1t \u0111\u1ecbnh m\u1ee9c qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng v\u1eadt t\u01b0, t\u00e0i s\u1ea3n, v\u1ed1n, qu\u1ef9; qu\u1ea3n l\u00fd thu, chi v\u00e0 ph\u00e2n ph\u1ed1i thu nh\u1eadp; ki\u1ec3m tra vi\u1ec7c th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh, ch\u1ea5p h\u00e0nh ch\u00ednh s\u00e1ch ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, th\u1ed1ng k\u00ea c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/p>\n\n\n\n

3. Ph\u00f2ng T\u00e0i ch\u00ednh K\u1ebf ho\u1ea1ch thu\u1ed9c UBND c\u1ea5p huy\u1ec7n c\u00f3 nhi\u1ec7m v\u1ee5 h\u01b0\u1edbng d\u1eabn, ki\u1ec3m tra vi\u1ec7c ch\u1ea5p h\u00e0nh c\u00e1c ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

\u0110i\u1ec1u 28. Qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb<\/strong><\/a><\/p>\n\n\n\n

H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ph\u1ea3i th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, l\u01b0u gi\u1eef t\u00e0i li\u1ec7u, ch\u1ee9ng t\u1eeb, h\u1ed3 s\u01a1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/p>\n\n\n\n

M\u1ee5c 8. T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/strong><\/a><\/p>\n\n\n\n

\u0110i\u1ec1u 29. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/a><\/p>\n\n\n\n

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 15 th\u00e1ng 7 n\u0103m 2015 v\u00e0 thay th\u1ebf Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch s\u1ed1 74\/2008\/TTLT-BTC-BNNPTNT ng\u00e0y 14\/8\/2008 c\u1ee7a Li\u00ean B\u1ed9 T\u00e0i ch\u00ednh, B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 Ph\u00e1t tri\u1ec3n n\u00f4ng th\u00f4n v\u1ec1 h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh trong h\u1ee3p t\u00e1c x\u00e3 n\u00f4ng nghi\u1ec7p.<\/p>\n\n\n\n

2. C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y, h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 x\u00e2y d\u1ef1ng Quy ch\u1ebf qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3, tr\u00ecnh \u0111\u1ea1i h\u1ed9i th\u00e0nh vi\u00ean th\u00f4ng qua \u0111\u1ec3 th\u1ef1c hi\u1ec7n.<\/p>\n\n\n\n

3. C\u1ee5c T\u00e0i ch\u00ednh doanh nghi\u1ec7p – B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 nhi\u1ec7m v\u1ee5 ch\u1ec9 \u0111\u1ea1o S\u1edf T\u00e0i ch\u00ednh. S\u1edf T\u00e0i ch\u00ednh th\u01b0\u1eddng xuy\u00ean h\u01b0\u1edbng d\u1eabn, ki\u1ec3m tra vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n

4. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 kh\u00f3 kh\u0103n v\u01b0\u1edbng m\u1eafc, c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ea3n \u00e1nh v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u, gi\u1ea3i quy\u1ebft.\/.<\/p>\n\n\n\n


N\u01a1i nh\u1eadn:<\/em><\/strong>
– Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;
– V\u0103n ph\u00f2ng T\u1ed5ng b\u00ed th\u01b0
– V\u0103n ph\u00f2ng TW \u0110\u1ea3ng;
– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
– V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7;
– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9;
– To\u00e0 \u00e1n NDTC;
– Vi\u1ec7n Ki\u1ec3m s\u00e1t NDTC;
– Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;
– UBND t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c TW;
– C\u01a1 quan TW c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
– C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n – B\u1ed9 T\u01b0 ph\u00e1p
– S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c, thu\u1ed9c TW;
– S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c TW;
– C\u00f4ng b\u00e1o;
– V\u0103n ph\u00f2ng Ban ch\u1ec9 \u0111\u1ea1o TW v\u1ec1 ph\u00f2ng, ch\u1ed1ng tham nh\u0169ng;
– Li\u00ean minh H\u1ee3p t\u00e1c x\u00e3 VN;
– Website ch\u00ednh ph\u1ee7;
– Website B\u1ed9 T\u00e0i ch\u00ednh;
– V\u1ee5 Ph\u00e1p ch\u1ebf – B\u1ed9 T\u00e0i ch\u00ednh;
– C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;
– L\u01b0u: VT, C\u1ee5c TCDN (350 b\u1ea3n)<\/p>\n\n\n\n

KT. B\u1ed8 TR\u01af\u1edeNG
TH\u1ee8 TR\u01af\u1edeNG




Tr\u1ea7n V\u0103n Hi\u1ebfu<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Th\u00e1ng B\u1ea3y 31, 2020 at 9:12 SA \u2014 lotusvina B\u1ed8 T\u00c0I CH\u00cdNH——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac————— S\u1ed1: 83\/2015\/TT-BTC H\u00e0 N\u1ed9i, ng\u00e0y 28 th\u00e1ng 05 n\u0103m 2015 TH\u00d4NG T\u01af H\u01af\u1edaNG D\u1eaaN CH\u1ebe \u0110\u1ed8 QU\u1ea2N L\u00dd T\u00c0I CH\u00cdNH \u0110\u1ed0I V\u1edaI H\u1ee2P T\u00c1C X\u00c3 C\u0103n c\u1ee9 Lu\u1eadt H\u1ee3p t\u00e1c … <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[6,7,9],"tags":[26],"class_list":["post-124","post","type-post","status-publish","format-standard","hentry","category-ban-tin-hop-tac-xa","category-ke-toan-hop-tac-xa","category-quan-tri-tai-chinh","tag-quan-tri-tai-chinh-htx","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/124","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/comments?post=124"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/124\/revisions"}],"predecessor-version":[{"id":125,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/124\/revisions\/125"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=124"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=124"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=124"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}