1. C\u00e1c kho\u1ea3n ph\u1ea3i thu \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft theo s\u1ed1 ti\u1ec1n ph\u1ea3i thu, k\u1ef3 h\u1ea1n ph\u1ea3i thu, \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i thu, lo\u1ea1i nguy\u00ean t\u1ec7 ph\u1ea3i thu (n\u1ebfu c\u00f3) v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c theo nhu c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a HTX.<\/p>\n\n\n\n
2. C\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a HTX bao g\u1ed3m ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng, ph\u1ea3i thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9, ph\u1ea3i thu kh\u00e1c \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo nguy\u00ean t\u1eafc:<\/p>\n\n\n\n
a) Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ea3i thu mang t\u00ednh ch\u1ea5t th\u01b0\u01a1ng m\u1ea1i ph\u00e1t sinh t\u1eeb giao d\u1ecbch c\u00f3 t\u00ednh ch\u1ea5t mua – b\u00e1n, nh\u01b0: Ph\u1ea3i thu v\u1ec1 b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5, thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n (TSC\u0110, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh) gi\u1eefa HTX v\u00e0 ng\u01b0\u1eddi mua.<\/p>\n\n\n\n
b) Ph\u1ea3i thu ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 bao g\u1ed3m c\u00e1c kho\u1ea3n thu c\u1ee7a HTX \u0111\u1ed1i v\u1edbi th\u00e0nh vi\u00ean, HTX th\u00e0nh vi\u00ean v\u1ec1 ho\u1ea1t \u0111\u1ed9ng cho vay (bao g\u1ed3m g\u1ed1c v\u00e0 l\u00e3i cho vay) v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 kh\u00e1c.<\/p>\n\n\n\n
c) Ph\u1ea3i thu kh\u00e1c g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00f4ng c\u00f3 t\u00ednh ch\u1ea5t th\u01b0\u01a1ng m\u1ea1i, kh\u00f4ng li\u00ean quan \u0111\u1ebfn giao d\u1ecbch mua – b\u00e1n, nh\u01b0:<\/p>\n\n\n\n
– C\u00e1c kho\u1ea3n ph\u1ea3i thu v\u1ec1 l\u00e3i cho vay, ti\u1ec1n g\u1eedi, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia;<\/p>\n\n\n\n
– C\u00e1c kho\u1ea3n chi h\u1ed9 b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c quy\u1ec1n nh\u1eadn l\u1ea1i;<\/p>\n\n\n\n
– Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd ho\u1eb7c b\u1eaft b\u1ed3i th\u01b0\u1eddng nh\u01b0ng ch\u01b0a thu \u0111\u01b0\u1ee3c;<\/p>\n\n\n\n
– Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 (t\u00e0i s\u1ea3n b\u1eb1ng hi\u1ec7n v\u1eadt) cho m\u01b0\u1ee3n;<\/p>\n\n\n\n
– C\u00e1c kho\u1ea3n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c\u2026<\/p>\n\n\n\n
3. Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ebfu HTX c\u00f3 ph\u00e1t sinh c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i th\u00ec HTX \u0111\u01b0\u1ee3c l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i theo c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh.<\/p>\n\n\n\n
4. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i thu b\u1eb1ng ngo\u1ea1i t\u1ec7, HTX ph\u1ea3i theo d\u00f5i chi ti\u1ebft c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu theo t\u1eebng lo\u1ea1i nguy\u00ean t\u1ec7, t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f4ng n\u1ee3 v\u00e0 th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc:<\/p>\n\n\n\n
– Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3ithu (b\u00ean N\u1ee3 c\u00e1c TK ph\u1ea3i thu), k\u1ebf to\u00e1n ph\u1ea3i quy \u0111\u1ed5i ra \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n theo t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i HTX th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh.<\/p>\n\n\n\n
– Khi thu h\u1ed3i n\u1ee3 ph\u1ea3i thu (b\u00ean C\u00f3 T\u00e0i kho\u1ea3n ph\u1ea3i thu) \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 ghi s\u1ed5 b\u00ecnh qu\u00e2n gia quy\u1ec1n cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f4ng n\u1ee3.<\/p>\n\n\n\n
5. T\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, HTX ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 (l\u00e0 nh\u1eefng kho\u1ea3n m\u1ee5c m\u00e0 HTX s\u1ebd thu n\u1ee3 b\u1eb1ng ngo\u1ea1i t\u1ec7) theo t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh cu\u1ed1i k\u1ef3 c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i HTX th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch.<\/p>\n","protected":false},"excerpt":{"rendered":"
1. C\u00e1c kho\u1ea3n ph\u1ea3i thu \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft theo s\u1ed1 ti\u1ec1n ph\u1ea3i thu, k\u1ef3 h\u1ea1n ph\u1ea3i thu, \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i thu, lo\u1ea1i nguy\u00ean t\u1ec7 ph\u1ea3i thu (n\u1ebfu c\u00f3) v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c theo nhu c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a HTX. 2. C\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a HTX bao g\u1ed3m ph\u1ea3i thu … <\/p>\n","protected":false},"author":156,"featured_media":345,"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":[6,162],"tags":[],"class_list":["post-1270","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ban-tin-hop-tac-xa","category-thong-tu-24-2017-tt-btc","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1270","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\/156"}],"replies":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/comments?post=1270"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1270\/revisions"}],"predecessor-version":[{"id":1271,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1270\/revisions\/1271"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/345"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=1270"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=1270"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=1270"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}