{"id":1294,"date":"2024-03-22T16:17:01","date_gmt":"2024-03-22T09:17:01","guid":{"rendered":"http:\/\/kthtx.vn\/?p=1294"},"modified":"2024-03-22T16:17:02","modified_gmt":"2024-03-22T09:17:02","slug":"tai-khoan-211-tai-san-co-dinh-trong-htx","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2024\/03\/22\/tai-khoan-211-tai-san-co-dinh-trong-htx\/","title":{"rendered":"T\u00c0I KHO\u1ea2N 211 – T\u00c0I S\u1ea2N C\u1ed0 \u0110\u1ecaNH TRONG HTX"},"content":{"rendered":"\n

1. <\/strong>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n:<\/strong><\/p>\n\n\n\n

1.1. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m nguy\u00ean gi\u00e1 c\u1ee7a to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a HTX.<\/p>\n\n\n\n

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 nh\u1eefng t\u01b0 li\u1ec7u lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c bi\u1ec3u hi\u1ec7n d\u01b0\u1edbi h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t ho\u1eb7c phi v\u1eadt ch\u1ea5t, c\u00f3 \u0111\u1ee7 ti\u00eau chu\u1ea9n TSC\u0110 theo quy \u0111\u1ecbnh (Tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 quy \u0111\u1ecbnh ri\u00eang \u0111\u1ed1i v\u1edbi 1 s\u1ed1 t\u00e0i s\u1ea3n \u0111\u1eb7c th\u00f9).<\/p>\n\n\n\n

a) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t do HTX n\u1eafm gi\u1eef \u0111\u1ec3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c ph\u00f9 h\u1ee3p v\u1edbi ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110 h\u1eefu h\u00ecnh.<\/p>\n\n\n\n

Nh\u1eefng t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh c\u00f3 k\u1ebft c\u1ea5u \u0111\u1ed9c l\u1eadp ho\u1eb7c nhi\u1ec1u b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n ri\u00eang l\u1ebb li\u00ean k\u1ebft v\u1edbi nhau th\u00e0nh m\u1ed9t h\u1ec7 th\u1ed1ng \u0111\u1ec3 c\u00f9ng th\u1ef1c hi\u1ec7n m\u1ed9t hay m\u1ed9t s\u1ed1 ch\u1ee9c n\u0103ng nh\u1ea5t \u0111\u1ecbnh, n\u1ebfu thi\u1ebfu b\u1ea5t k\u1ef3 m\u1ed9t b\u1ed9 ph\u1eadn n\u00e0o trong \u0111\u00f3 th\u00ec c\u1ea3 h\u1ec7 th\u1ed1ng kh\u00f4ng th\u1ec3 ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c, n\u1ebfu tho\u1ea3 m\u00e3n \u0111\u1ed3ng th\u1eddi c\u1ea3 b\u1ed1n ti\u00eau chu\u1ea9n d\u01b0\u1edbi \u0111\u00e2y th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/p>\n\n\n\n

– Ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u00f3;<\/p>\n\n\n\n

– Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch tin c\u1eady;<\/p>\n\n\n\n

– C\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng t\u1eeb 1 n\u0103m tr\u1edf l\u00ean;<\/p>\n\n\n\n

– C\u00f3 gi\u00e1 tr\u1ecb theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t h\u1ec7 th\u1ed1ng g\u1ed3m nhi\u1ec1u b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n ri\u00eang l\u1ebb li\u00ean k\u1ebft v\u1edbi nhau, trong \u0111\u00f3 m\u1ed7i b\u1ed9 ph\u1eadn c\u1ea5u th\u00e0nh c\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng kh\u00e1c nhau v\u00e0 n\u1ebfu thi\u1ebfu m\u1ed9t b\u1ed9 ph\u1eadn n\u00e0o \u0111\u00f3 m\u00e0 c\u1ea3 h\u1ec7 th\u1ed1ng v\u1eabn th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng ch\u00ednh c\u1ee7a n\u00f3 nh\u01b0ng do y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00f2i h\u1ecfi ph\u1ea3i qu\u1ea3n l\u00fd ri\u00eang t\u1eebng b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n v\u00e0 m\u1ed7i b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n \u0111\u00f3 n\u1ebfu c\u00f9ng tho\u1ea3 m\u00e3n \u0111\u1ed3ng th\u1eddi b\u1ed1n ti\u00eau chu\u1ea9n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh \u0111\u1ed9c l\u1eadp.<\/p>\n\n\n\n

\u0110\u1ed1i v\u1edbi s\u00fac v\u1eadt l\u00e0m vi\u1ec7c ho\u1eb7c cho s\u1ea3n ph\u1ea9m, n\u1ebfu t\u1eebng con s\u00fac v\u1eadt tho\u1ea3 m\u00e3n \u0111\u1ed3ng th\u1eddi b\u1ed1n ti\u00eau chu\u1ea9n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ec1u \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh.<\/p>\n\n\n\n

\u0110\u1ed1i v\u1edbi v\u01b0\u1eddn c\u00e2y l\u00e2u n\u0103m, n\u1ebfu t\u1eebng m\u1ea3nh v\u01b0\u1eddn c\u00e2y, ho\u1eb7c t\u1eebng c\u00e2y tho\u1ea3 m\u00e3n \u0111\u1ed3ng th\u1eddi b\u1ed1n ti\u00eau chu\u1ea9n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00ec c\u0169ng \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh.<\/p>\n\n\n\n

b) TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n kh\u00f4ng c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t nh\u01b0ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb, do HTX n\u1eafm gi\u1eef s\u1eed d\u1ee5ng trong s\u1ea3n xu\u1ea5t, kinh doanh, cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c thu\u00ea v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110 v\u00f4 h\u00ecnh.<\/p>\n\n\n\n

Khi m\u1ed9t t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c tho\u1ea3 m\u00e3n \u0111\u1ed3ng th\u1eddi 4 ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a n\u00eau tr\u00ean th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh.<\/p>\n\n\n\n

1.2. Gi\u00e1 tr\u1ecb TSC\u0110 ph\u1ea3n \u00e1nh tr\u00ean TK 211 theo nguy\u00ean gi\u00e1. K\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i chi ti\u1ebft nguy\u00ean gi\u00e1 c\u1ee7a t\u1eebng lo\u1ea1i v\u00e0 t\u1eebng TSC\u0110. Tu\u1ef3 thu\u1ed9c v\u00e0o ngu\u1ed3n h\u00ecnh th\u00e0nh, nguy\u00ean gi\u00e1 TSC\u0110 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n\n\n\n

1.2.1. TSC\u0110 h\u1eefu h\u00ecnh<\/em><\/p>\n\n\n\n

a) Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh do mua s\u1eafm bao g\u1ed3m: Gi\u00e1 mua (tr\u1eeb c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1), c\u00e1c kho\u1ea3n thu\u1ebf (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i) v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng nh\u01b0 chi ph\u00ed chu\u1ea9n b\u1ecb m\u1eb7t b\u1eb1ng, chi ph\u00ed v\u1eadn chuy\u1ec3n v\u00e0 b\u1ed1c x\u1ebfp ban \u0111\u1ea7u, chi ph\u00ed l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp kh\u00e1c.<\/p>\n\n\n\n

Chi ph\u00ed l\u00e3i vay ph\u00e1t sinh khi mua s\u1eafm TSC\u0110 v\u1ec1 d\u00f9ng ngay kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110.<\/p>\n\n\n\n

– Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh mua s\u1eafm \u0111\u01b0\u1ee3c thanh to\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm: L\u00e0 gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m mua c\u1ed9ng c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i). Kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 mua tr\u1ea3 ch\u1eadm v\u00e0 gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o T\u00e0i kho\u1ea3n 2421 –  Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0 ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed kh\u00e1c theo k\u1ef3 h\u1ea1n thanh to\u00e1n.<\/p>\n\n\n\n

         – Nguy\u00ean gi\u00e1 TSC\u0110 l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n: Khi mua s\u1eafm b\u1ea5t \u0111\u1ed9ng s\u1ea3n, \u0111\u01a1n v\u1ecb ph\u1ea3i t\u00e1ch ri\u00eang gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 TSC\u0110 h\u1eefu h\u00ecnh; Gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh ho\u1eb7c chi ti\u1ebft chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc t\u00f9y t\u1eebng tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n

b) Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh h\u00ecnh th\u00e0nh do \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n ho\u00e0n th\u00e0nh<\/p>\n\n\n\n

– Nguy\u00ean gi\u00e1 TSC\u0110 theo ph\u01b0\u01a1ng th\u1ee9c giao th\u1ea7u: L\u00e0 gi\u00e1 quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng theo quy \u0111\u1ecbnh, c\u00e1c chi ph\u00ed kh\u00e1c c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp v\u00e0 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (n\u1ebfu c\u00f3). \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 con s\u00fac v\u1eadt l\u00e0m vi\u1ec7c ho\u1eb7c cho s\u1ea3n ph\u1ea9m, v\u01b0\u1eddn c\u00e2y l\u00e2u n\u0103m th\u00ec nguy\u00ean gi\u00e1 l\u00e0 to\u00e0n b\u1ed9 c\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00e3 chi ra cho con s\u00fac v\u1eadt, v\u01b0\u1eddn c\u00e2y \u0111\u00f3 t\u1eeb l\u00fac h\u00ecnh th\u00e0nh cho t\u1edbi khi \u0111\u01b0a v\u00e0o khai th\u00e1c, s\u1eed d\u1ee5ng v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c tr\u1ef1c ti\u1ebfp c\u00f3 li\u00ean quan.<\/p>\n\n\n\n

– TSC\u0110 h\u1eefu h\u00ecnh t\u1ef1 x\u00e2y d\u1ef1ng ho\u1eb7c t\u1ef1 s\u1ea3n xu\u1ea5t:<\/p>\n\n\n\n

Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh t\u1ef1 x\u00e2y d\u1ef1ng l\u00e0 gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh khi \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng. Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 \u0111\u00e3 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n th\u00ec HTX c\u0103n c\u1ee9 v\u00e0o chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng th\u1ef1c t\u1ebf \u0111\u1ec3 h\u1ea1ch to\u00e1n t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110 theo gi\u00e1 t\u1ea1m t\u00ednh. Sau khi quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c duy\u1ec7t, n\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch so v\u1edbi gi\u00e1 tr\u1ecb TSC\u0110 \u0111\u00e3 t\u1ea1m t\u00ednh th\u00ec k\u1ebf to\u00e1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110.<\/p>\n\n\n\n

Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh t\u1ef1 s\u1ea3n xu\u1ea5t l\u00e0 gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh c\u1ed9ng (+) c\u00e1c chi ph\u00ed tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a TSC\u0110 v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng.<\/p>\n\n\n\n

c) Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh mua d\u01b0\u1edbi h\u00ecnh th\u1ee9c trao \u0111\u1ed5i v\u1edbi m\u1ed9t TSC\u0110 h\u1eefu h\u00ecnh kh\u00f4ng t\u01b0\u01a1ng t\u1ef1 (HTX ph\u1ea3i chi tr\u1ea3 th\u00eam ho\u1eb7c \u0111\u01b0\u1ee3c nh\u1eadn th\u00eam v\u1ec1 c\u00e1c kho\u1ea3n ti\u1ec1n ho\u1eb7c t\u00e0i s\u1ea3n kh\u00e1c cho b\u00ean trao \u0111\u1ed5i) th\u00ec gi\u00e1 tr\u1ecb c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh nh\u1eadn v\u1ec1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 tr\u1ecb b\u00e1n c\u1ee7a t\u00e0i s\u1ea3n mang \u0111i trao \u0111\u1ed5i v\u00e0 \u0111i\u1ec1u ch\u1ec9nh v\u1edbi c\u00e1c kho\u1ea3n ti\u1ec1n, t\u00e0i s\u1ea3n ph\u1ea3i tr\u1ea3 th\u00eam ho\u1eb7c thu th\u00eam v\u1ec1 c\u1ed9ng c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i).<\/p>\n\n\n\n

Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh mua d\u01b0\u1edbi h\u00ecnh th\u1ee9c trao \u0111\u1ed5i v\u1edbi m\u1ed9t TSC\u0110 h\u1eefu h\u00ecnh t\u01b0\u01a1ng t\u1ef1 (t\u00e0i s\u1ea3n t\u01b0\u01a1ng t\u1ef1 l\u00e0 t\u00e0i s\u1ea3n c\u00f3 c\u00f4ng d\u1ee5ng t\u01b0\u01a1ng t\u1ef1, trong c\u00f9ng l\u0129nh v\u1ef1c kinh doanh v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng, kh\u00f4ng ph\u1ea3i tr\u1ea3 th\u00eam ho\u1eb7c \u0111\u01b0\u1ee3c nh\u1eadn th\u00eam ti\u1ec1n v\u1ec1), nguy\u00ean gi\u00e1 TSC\u0110 nh\u1eadn v\u1ec1 \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 \u0111em trao \u0111\u1ed5i.<\/p>\n\n\n\n

d) Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh nh\u1eadn g\u00f3p v\u1ed1n, nh\u1eadn l\u1ea1i v\u1ed1n g\u00f3p l\u00e0 gi\u00e1 tr\u1ecb do c\u00e1c s\u00e1ng l\u1eadp vi\u00ean nh\u1ea5t tr\u00ed ho\u1eb7c l\u00e0 gi\u00e1 tr\u1ecb do HTX v\u00e0 ng\u01b0\u1eddi g\u00f3p v\u1ed1n th\u1ecfa thu\u1eadn ho\u1eb7c do t\u1ed5 ch\u1ee9c chuy\u00ean nghi\u1ec7p \u0111\u1ecbnh gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 \u0111\u01b0\u1ee3c c\u00e1c s\u00e1ng l\u1eadp vi\u00ean ch\u1ea5p thu\u1eadn.<\/p>\n\n\n\n

\u0111) Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh do ph\u00e1t hi\u1ec7n th\u1eeba, \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3, bi\u1ebfu, t\u1eb7ng: L\u00e0 gi\u00e1 tr\u1ecb theo \u0111\u00e1nh gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a H\u1ed9i \u0111\u1ed3ng giao nh\u1eadn ho\u1eb7c t\u1ed5 ch\u1ee9c \u0111\u1ecbnh gi\u00e1 chuy\u00ean nghi\u1ec7p; C\u00e1c chi ph\u00ed m\u00e0 b\u00ean nh\u1eadn ph\u1ea3i chi ra t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a TSC\u0110 v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng nh\u01b0: Chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1, l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed, l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (n\u1ebfu c\u00f3).<\/p>\n\n\n\n

1.2.2. TSC\u0110 v\u00f4 h\u00ecnh<\/em><\/p>\n\n\n\n

Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 to\u00e0n b\u1ed9 c\u00e1c chi ph\u00ed m\u00e0 HTX ph\u1ea3i b\u1ecf ra \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c TSC\u0110 v\u00f4 h\u00ecnh t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n \u0111\u00f3 v\u00e0o s\u1eed d\u1ee5ng theo d\u1ef1 ki\u1ebfn.<\/p>\n\n\n\n

a) Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh do mua s\u1eafm tr\u1ea3 ti\u1ec1n ngay, mua d\u01b0\u1edbi h\u00ecnh th\u1ee9c thanh to\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p, mua d\u01b0\u1edbi h\u00ecnh th\u1ee9c trao \u0111\u1ed5i, TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c cho, \u0111\u01b0\u1ee3c bi\u1ebfu, t\u1eb7ng, nh\u1eadn v\u1ed1n g\u00f3p li\u00ean doanh, nh\u1eadn l\u1ea1i v\u1ed1n g\u00f3p, do ph\u00e1t hi\u1ec7n th\u1eeba…. \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 1.2.1 TSC\u0110 h\u1eefu h\u00ecnh.<\/p>\n\n\n\n

b) Nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t h\u1ee3p ph\u00e1p (g\u1ed3m chi ph\u00ed \u0111\u00e3 tr\u1ea3 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c chi ph\u00ed \u0111\u1ec1n b\u00f9, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng, san l\u1ea5p m\u1eb7t b\u1eb1ng, l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1…) ho\u1eb7c theo th\u1ecfa thu\u1eadn c\u1ee7a c\u00e1c b\u00ean khi g\u00f3p v\u1ed1n. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/p>\n\n\n\n

c) C\u00e1c kho\u1ea3n chi ph\u00ed nh\u01b0 chi ph\u00ed th\u00e0nh l\u1eadp HTX, chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean, chi ph\u00ed qu\u1ea3ng c\u00e1o ph\u00e1t sinh trong giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng c\u1ee7a HTX m\u1edbi th\u00e0nh l\u1eadp, chi ph\u00ed chuy\u1ec3n d\u1ecbch \u0111\u1ecba \u0111i\u1ec3m \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed SXKD trong k\u1ef3 ho\u1eb7c ph\u00e2n b\u1ed5 d\u1ea7n theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh  hi\u1ec7n h\u00e0nh.<\/p>\n\n\n\n

d) C\u00e1c nh\u00e3n hi\u1ec7u, t\u00ean th\u01b0\u01a1ng m\u1ea1i, quy\u1ec1n ph\u00e1t h\u00e0nh, danh s\u00e1ch kh\u00e1ch h\u00e0ng v\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c t\u01b0\u01a1ng t\u1ef1 \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh trong n\u1ed9i b\u1ed9 HTX kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh.<\/p>\n\n\n\n

1.3. Vi\u1ec7c thay \u0111\u1ed5i nguy\u00ean gi\u00e1 TSC\u0110, t\u00ednh v\u00e0 tr\u00edch kh\u1ea5u hao TSC\u0110 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. M\u1ecdi tr\u01b0\u1eddng h\u1ee3p t\u0103ng, gi\u1ea3m TSC\u0110 \u0111\u1ec1u ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n giao nh\u1eadn, bi\u00ean b\u1ea3n thanh l\u00fd TSC\u0110 v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c quy \u0111\u1ecbnh.<\/p>\n\n\n\n

1.4. TSC\u0110 ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ghi TSC\u0110, theo t\u1eebng lo\u1ea1i TSC\u0110 v\u00e0 \u0111\u1ecba \u0111i\u1ec3m b\u1ea3o qu\u1ea3n, s\u1eed d\u1ee5ng, qu\u1ea3n l\u00fd TSC\u0110 tr\u00ean \u201cS\u1ed5 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u201d.<\/p>\n\n\n\n

1.5. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a HTX gi\u1ea3m, do nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd, m\u1ea5t m\u00e1t, ph\u00e1t hi\u1ec7n thi\u1ebfu khi ki\u1ec3m k\u00ea, th\u00e1o d\u1ee1 m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 b\u1ed9 ph\u1eadn… Trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p gi\u1ea3m TSC\u0110, k\u1ebf to\u00e1n ph\u1ea3i l\u00e0m \u0111\u1ea7y \u0111\u1ee7 th\u1ee7 t\u1ee5c, x\u00e1c \u0111\u1ecbnh \u0111\u00fang nh\u1eefng kho\u1ea3n thi\u1ec7t h\u1ea1i v\u00e0 thu nh\u1eadp (n\u1ebfu c\u00f3). C\u0103n c\u1ee9 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, k\u1ebf to\u00e1n ghi s\u1ed5 theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 d\u00f9ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh: TSC\u0110 nh\u01b0\u1ee3ng b\u00e1n th\u01b0\u1eddng l\u00e0 nh\u1eefng TSC\u0110 kh\u00f4ng c\u1ea7n d\u00f9ng ho\u1eb7c x\u00e9t th\u1ea5y s\u1eed d\u1ee5ng kh\u00f4ng c\u00f3 hi\u1ec7u qu\u1ea3. Khi nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 ph\u1ea3i l\u00e0m \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u1ee7 t\u1ee5c c\u1ea7n thi\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n

– TSC\u0110 thanh l\u00fd l\u00e0 nh\u1eefng TSC\u0110 h\u01b0 h\u1ecfng kh\u00f4ng th\u1ec3 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c, nh\u1eefng TSC\u0110 l\u1ea1c h\u1eadu v\u1ec1 k\u1ef9 thu\u1eadt ho\u1eb7c kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u s\u1ea3n xu\u1ea5t, kinh doanh. Khi c\u00f3 TSC\u0110 thanh l\u00fd, HTX ph\u1ea3i ra quy\u1ebft \u0111\u1ecbnh thanh l\u00fd, th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng thanh l\u00fd TSC\u0110. H\u1ed9i \u0111\u1ed3ng thanh l\u00fd TSC\u0110 c\u00f3 nhi\u1ec7m v\u1ee5 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n vi\u1ec7c thanh l\u00fd TSC\u0110 theo \u0111\u00fang tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c quy \u0111\u1ecbnh v\u00e0 l\u1eadp \u201cBi\u00ean b\u1ea3n thanh l\u00fd TSC\u0110”.<\/p>\n\n\n\n

C\u0103n c\u1ee9 v\u00e0o Bi\u00ean b\u1ea3n thanh l\u00fd v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n thu, chi thanh l\u00fd TSC\u0110,… k\u1ebf to\u00e1n ghi s\u1ed5 nh\u01b0 tr\u01b0\u1eddng h\u1ee3p nh\u01b0\u1ee3ng b\u00e1n TSC\u0110.<\/p>\n\n\n\n

1.6. M\u1ecdi tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n th\u1eeba ho\u1eb7c thi\u1ebfu TSC\u0110 \u0111\u1ec1u ph\u1ea3i truy t\u00ecm nguy\u00ean nh\u00e2n. C\u0103n c\u1ee9 v\u00e0o “Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea TSC\u0110” v\u00e0 k\u1ebft lu\u1eadn c\u1ee7a H\u1ed9i \u0111\u1ed3ng ki\u1ec3m k\u00ea \u0111\u1ec3 h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi, theo t\u1eebng nguy\u00ean nh\u00e2n c\u1ee5 th\u1ec3:<\/p>\n\n\n\n

a) TSC\u0110 ph\u00e1t hi\u1ec7n th\u1eeba:<\/p>\n\n\n\n

– N\u1ebfu TSC\u0110 ph\u00e1t hi\u1ec7n th\u1eeba do \u0111\u1ec3 ngo\u00e0i s\u1ed5 s\u00e1ch (ch\u01b0a ghi s\u1ed5), k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 TSC\u0110 \u0111\u1ec3 ghi t\u0103ng TSC\u0110 theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/p>\n\n\n\n

– N\u1ebfu TSC\u0110 ph\u00e1t hi\u1ec7n th\u1eeba \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 TSC\u0110 c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c th\u00ec ph\u1ea3i b\u00e1o ngay cho \u0111\u01a1n v\u1ecb l\u00e0 ch\u1ee7 t\u00e0i s\u1ea3n \u0111\u00f3 bi\u1ebft. Trong th\u1eddi gian ch\u1edd x\u1eed l\u00fd, k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u00e0i li\u1ec7u ki\u1ec3m k\u00ea, t\u1ea1m th\u1eddi theo d\u00f5i v\u00e0 gi\u1eef h\u1ed9.<\/p>\n\n\n\n

– N\u1ebfu TSC\u0110 th\u1eeba kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ee7 s\u1edf h\u1eefu th\u00ec ghi t\u0103ng thu nh\u1eadp kh\u00e1c theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n.<\/p>\n\n\n\n

– N\u1ebfu TSC\u0110 ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n th\u00ec ghi nh\u1eadn v\u00e0o kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c.<\/p>\n\n\n\n

b) <\/strong>TSC\u0110 ph\u00e1t hi\u1ec7n thi\u1ebfu ph\u1ea3i \u0111\u01b0\u1ee3c truy c\u1ee9u nguy\u00ean nh\u00e2n, x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00e0 x\u1eed l\u00fd theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n

 C\u0103n c\u1ee9 “Bi\u00ean b\u1ea3n x\u1eed l\u00fd TSC\u0110 thi\u1ebfu” \u0111\u00e3 \u0111\u01b0\u1ee3c duy\u1ec7t v\u00e0 h\u1ed3 s\u01a1 TSC\u0110, k\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb hao m\u00f2n c\u1ee7a TSC\u0110 \u0111\u00f3 l\u00e0m c\u0103n c\u1ee9 ghi gi\u1ea3m TSC\u0110 v\u00e0 x\u1eed l\u00fd v\u1eadt ch\u1ea5t ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110. Tu\u1ef3 thu\u1ed9c v\u00e0o quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 li\u00ean quan.<\/p>\n\n\n\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/p>\n\n\n\n

  B\u00ean N\u1ee3:<\/p>\n\n\n\n

  – Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 t\u0103ng do mua s\u1eafm, do trao \u0111\u1ed5i, do XDCB ho\u00e0n th\u00e0nh b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, do nh\u1eadn v\u1ed1n g\u00f3p li\u00ean doanh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c, do \u0111\u01b0\u1ee3c t\u1eb7ng bi\u1ebfu, vi\u1ec7n tr\u1ee3…<\/p>\n\n\n\n

  – \u0110i\u1ec1u ch\u1ec9nh t\u0103ng nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 do x\u00e2y l\u1eafp, trang b\u1ecb th\u00eam ho\u1eb7c do c\u1ea3i t\u1ea1o n\u00e2ng c\u1ea5p.<\/p>\n\n\n\n

  B\u00ean C\u00f3:<\/p>\n\n\n\n

  – Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 gi\u1ea3m do \u0111i\u1ec1u chuy\u1ec3n cho \u0111\u01a1n v\u1ecb kh\u00e1c, do \u0111em \u0111i trao \u0111\u1ed5i \u0111\u1ec3 l\u1ea5y TSC\u0110, do nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd ho\u1eb7c \u0111em \u0111i g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c …<\/p>\n\n\n\n

  – Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 gi\u1ea3m do th\u00e1o b\u1edbt m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 b\u1ed9 ph\u1eadn.<\/p>\n\n\n\n

  S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/p>\n\n\n\n

  Nguy\u00ean gi\u00e1 TSC\u0110 hi\u1ec7n c\u00f3 cu\u1ed1i k\u1ef3 \u1edf HTX.<\/p>\n\n\n\n

  T\u00e0i kho\u1ea3n 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/p>\n\n\n\n

– T\u00e0i kho\u1ea3n 2111 – TSC\u0110 h\u1eefu h\u00ecnh:<\/em> D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u1ee7a to\u00e0n b\u1ed9 TSC\u0110 h\u1eefu h\u00ecnh thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a HTX theo nguy\u00ean gi\u00e1.<\/p>\n\n\n\n

T\u00f9y theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a HTX, TSC\u0110 h\u1eefu h\u00ecnh c\u00f3 th\u1ec3 m\u1edf t\u00e0i kho\u1ea3n chi ti\u1ebft \u0111\u1ec3 theo d\u00f5i chi ti\u1ebft cho t\u1eebng lo\u1ea1i TSC\u0110 h\u1eefu h\u00ecnh nh\u01b0 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n truy\u1ec1n t\u1ea3i, truy\u1ec1n d\u1eabn, thi\u1ebft b\u1ecb d\u1ee5ng c\u1ee5 qu\u1ea3n l\u00fd, c\u00e2y l\u00e2u n\u0103m, s\u00fac v\u1eadt l\u00e0m vi\u1ec7c v\u00e0 cho s\u1ea3n ph\u1ea9m, c\u00e1c TSC\u0110 h\u1eefu h\u00ecnh kh\u00e1c.<\/p>\n\n\n\n

– T\u00e0i kho\u1ea3n 2113 – TSC\u0110 v\u00f4 h\u00ecnh<\/em>: D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u1ee7a to\u00e0n b\u1ed9 TSC\u0110 v\u00f4 h\u00ecnh thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a HTX theo nguy\u00ean gi\u00e1.   <\/p>\n\n\n\n

  T\u00f9y theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a HTX, TSC\u0110 v\u00f4 h\u00ecnh c\u00f3 th\u1ec3 m\u1edf t\u00e0i kho\u1ea3n chi ti\u1ebft \u0111\u1ec3 theo d\u00f5i cho t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh nh\u01b0 Quy\u1ec1n ph\u00e1t h\u00e0nh; B\u1ea3n quy\u1ec1n, b\u1eb1ng s\u00e1ng ch\u1ebf; Nh\u00e3n hi\u1ec7u h\u00e0ng ho\u00e1; Ph\u1ea7n m\u1ec1m m\u00e1y t\u00ednh; Gi\u1ea5y ph\u00e9p v\u00e0 gi\u1ea5y ph\u00e9p nh\u01b0\u1ee3ng quy\u1ec1n; TSC\u0110 v\u00f4 h\u00ecnh kh\u00e1c.<\/p>\n\n\n\n

3. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu<\/p>\n\n\n\n

3.1. K\u1ebf to\u00e1n t\u0103ng TSC\u0110<\/p>\n\n\n\n

a) Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c nh\u1eadn v\u1ed1n c\u1ea5p b\u1eb1ng TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 v\u00f4 h\u00ecnh ghi:<\/p>\n\n\n\n

N\u1ee3 TK 211 – TSC\u0110 (theo gi\u00e1 th\u1ecfa thu\u1eadn)<\/p>\n\n\n\n

  C\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n\n\n\n

b) Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 \u0111\u01b0\u1ee3c mua s\u1eafm:<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, c\u0103n c\u1ee9 c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua TSC\u0110, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 211 – TSC\u0110 (gi\u00e1 mua ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/p>\n\n\n\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb  (s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o)<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 111, 112, 331, 341…<\/p>\n\n\n\n

– N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec nguy\u00ean gi\u00e1 TSC\u0110 bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/p>\n\n\n\n

c) Tr\u01b0\u1eddng h\u1ee3p mua TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 v\u00f4 h\u00ecnh theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p \u0111\u01b0a v\u1ec1 s\u1eed d\u1ee5ng ngay cho SXKD:<\/p>\n\n\n\n

– Ph\u1ea3n \u00e1nh t\u0103ng TSC\u0110, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 211 – TSC\u0110 (nguy\u00ean gi\u00e1 – ghi theo gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay)<\/p>\n\n\n\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

N\u1ee3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c [(Ph\u1ea7n l\u00e3i tr\u1ea3 ch\u1eadm l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng         s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n tr\u1eeb gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay v\u00e0 thu\u1ebf    <\/p>\n\n\n\n

GTGT (n\u1ebfu c\u00f3)] (2421)<\/u><\/strong><\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 111, 112 (S\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 khi nh\u1eadn t\u00e0i s\u1ea3n)<\/p>\n\n\n\n

C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n (S\u1ed1 ti\u1ec1n c\u00f2n n\u1ee3).<\/p>\n\n\n\n

– \u0110\u1ecbnh k\u1ef3, thanh to\u00e1n ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n, ghi:<\/p>\n\n\n\n

 N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 111, 112 (s\u1ed1 ph\u1ea3i tr\u1ea3 \u0111\u1ecbnh k\u1ef3 bao g\u1ed3m c\u1ea3 gi\u00e1 g\u1ed1c v\u00e0 l\u00e3i tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p ph\u1ea3i tr\u1ea3 \u0111\u1ecbnh k\u1ef3).<\/p>\n\n\n\n

– \u0110\u1ecbnh k\u1ef3, s\u1ed1 l\u00e3i tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed kh\u00e1c c\u1ee7a t\u1eebng k\u1ef3, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 658 – Chi ph\u00ed kh\u00e1c<\/p>\n\n\n\n

C\u00f3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (2421).<\/p>\n\n\n\n

d) Tr\u01b0\u1eddng h\u1ee3p HTX \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3, bi\u1ebfu, t\u1eb7ng TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ngay cho SXKD, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 211 – TSC\u0110 (2111, 2113)<\/p>\n\n\n\n

C\u00f3 TK 558 – Thu nh\u1eadp kh\u00e1c.<\/p>\n\n\n\n

C\u00e1c chi ph\u00ed kh\u00e1c li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3, bi\u1ebfu, t\u1eb7ng t\u00ednh v\u00e0o nguy\u00ean gi\u00e1, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 211 – TSC\u0110 (2111, 2113)<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 111, 112, 331,…<\/p>\n\n\n\n

\u0111) Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 mua d\u01b0\u1edbi h\u00ecnh th\u1ee9c trao \u0111\u1ed5i:<\/p>\n\n\n\n

– TSC\u0110 mua d\u01b0\u1edbi h\u00ecnh th\u1ee9c trao \u0111\u1ed5i v\u1edbi TSC\u0110 t\u01b0\u01a1ng t\u1ef1: Khi nh\u1eadn TSC\u0110  t\u01b0\u01a1ng t\u1ef1 do trao \u0111\u1ed5i v\u00e0 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ngay cho SXKD, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 211 – TSC\u0110 (nguy\u00ean gi\u00e1 TSC\u0110 nh\u1eadn v\u1ec1 ghi theo gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u1ed5i)<\/p>\n\n\n\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (s\u1ed1 \u0111\u00e3 kh\u1ea5u hao c\u1ee7a TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u1ed5i)<\/p>\n\n\n\n

C\u00f3 TK 211 – TSC\u0110 (nguy\u00ean gi\u00e1 TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u1ed5i).<\/p>\n\n\n\n

– TSC\u0110 mua d\u01b0\u1edbi h\u00ecnh th\u1ee9c trao \u0111\u1ed5i v\u1edbi TSC\u0110 kh\u00f4ng t\u01b0\u01a1ng t\u1ef1:<\/p>\n\n\n\n

+ Khi giao TSC\u0110 cho b\u00ean trao \u0111\u1ed5i, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 658 – Chi ph\u00ed kh\u00e1c (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u1ed5i)<\/p>\n\n\n\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb \u0111\u00e3 kh\u1ea5u hao)<\/p>\n\n\n\n

C\u00f3 TK 211 – TSC\u0110 (nguy\u00ean gi\u00e1).<\/p>\n\n\n\n

+ \u0110\u1ed3ng th\u1eddi ghi t\u0103ng thu nh\u1eadp do trao \u0111\u1ed5i TSC\u0110:<\/p>\n\n\n\n

N\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n\n\n\n

C\u00f3 TK 558 – Thu nh\u1eadp kh\u00e1c (gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u1ed5i)<\/p>\n\n\n\n

C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3).<\/p>\n\n\n\n

+ Khi nh\u1eadn \u0111\u01b0\u1ee3c TSC\u0110 do trao \u0111\u1ed5i, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 211 – TSC\u0110 (gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110 nh\u1eadn v\u1ec1)<\/p>\n\n\n\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (N\u1ebfu c\u00f3)<\/p>\n\n\n\n

C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/p>\n\n\n\n

+ Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i thu th\u00eam ti\u1ec1n do gi\u00e1 tr\u1ecb c\u1ee7a TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u1ed5i l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb c\u1ee7a TSC\u0110 nh\u1eadn \u0111\u01b0\u1ee3c, khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n c\u1ee7a b\u00ean c\u00f3 TSC\u0110 trao \u0111\u1ed5i, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 111, 112 (s\u1ed1 ti\u1ec1n \u0111\u00e3 thu th\u00eam)<\/p>\n\n\n\n

C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/p>\n\n\n\n

+ Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n do gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u1ed5i nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110 nh\u1eadn \u0111\u01b0\u1ee3c, khi tr\u1ea3 ti\u1ec1n cho b\u00ean c\u00f3 TSC\u0110 trao \u0111\u1ed5i, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 111, 112,…<\/p>\n\n\n\n

e) Tr\u01b0\u1eddng h\u1ee3p mua TSC\u0110 h\u1eefu h\u00ecnh l\u00e0 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ngay cho ho\u1ea1t \u0111\u1ed9ng SXKD, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 2111 – TSC\u0110 h\u1eefu h\u00ecnh (chi ti\u1ebft nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac)<\/p>\n\n\n\n

N\u1ee3 TK 2113 – TSC\u0110 v\u00f4 h\u00ecnh (chi ti\u1ebft quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t)<\/p>\n\n\n\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 111, 112, 331,…<\/p>\n\n\n\n

 g) Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 h\u1eefu h\u00ecnh t\u0103ng do \u0111\u1ea7u t\u01b0 XDCB ho\u00e0n th\u00e0nh:<\/p>\n\n\n\n

– Khi c\u00f4ng t\u00e1c XDCB ho\u00e0n th\u00e0nh nghi\u1ec7m thu, b\u00e0n giao \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh, k\u1ebf to\u00e1n ghi nh\u1eadn TSC\u0110, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 211 – TSC\u0110 (nguy\u00ean gi\u00e1)<\/p>\n\n\n\n

                   C\u00f3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (2422).<\/p>\n\n\n\n

+ N\u1ebfu t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh qua \u0111\u1ea7u t\u01b0 kh\u00f4ng tho\u1ea3 m\u00e3n c\u00e1c ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110 h\u1eefu h\u00ecnh, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 152 – V\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5 (n\u1ebfu l\u00e0 v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 nh\u1eadp kho)<\/p>\n\n\n\n

C\u00f3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (2422).<\/p>\n\n\n\n

  – Tr\u01b0\u1eddng h\u1ee3p sau khi quy\u1ebft to\u00e1n, n\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 quy\u1ebft to\u00e1n v\u00e0 gi\u00e1 t\u1ea1m t\u00ednh, k\u1ebf to\u00e1n \u0111i\u1ec1u ch\u1ec9nh nguy\u00ean gi\u00e1 TSC\u0110, ghi:<\/p>\n\n\n\n

  + Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m nguy\u00ean gi\u00e1, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (s\u1ed1 ph\u1ea3i thu h\u1ed3i kh\u00f4ng \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n)<\/p>\n\n\n\n

            C\u00f3 TK 211 – TSC\u0110.<\/p>\n\n\n\n

  + Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110, ghi:     <\/p>\n\n\n\n

  N\u1ee3 TK 211 – TSC\u0110<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK li\u00ean quan.<\/p>\n\n\n\n

h) Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u t\u01b0, mua s\u1eafm TSC\u0110 b\u1eb1ng qu\u1ef9 ph\u00fac l\u1ee3i, khi ho\u00e0n th\u00e0nh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, ph\u00fac l\u1ee3i, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 111, 112, 331,…<\/p>\n\n\n\n

i) Chi ph\u00ed s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p TSC\u0110 trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng:<\/p>\n\n\n\n

– Khi ph\u00e1t sinh chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p TSC\u0110 h\u1eefu h\u00ecnh trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (2422)<\/p>\n\n\n\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 112, 152, 331, 334,…<\/p>\n\n\n\n

– Khi c\u00f4ng vi\u1ec7c s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p TSC\u0110 ho\u00e0n th\u00e0nh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng:<\/p>\n\n\n\n

+ N\u1ebfu tho\u1ea3 m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ghi t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh:<\/p>\n\n\n\n

N\u1ee3 TK 2111 – TSC\u0110 h\u1eefu h\u00ecnh<\/p>\n\n\n\n

C\u00f3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (2422).<\/p>\n\n\n\n

+ N\u1ebfu kh\u00f4ng tho\u1ea3 m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n ghi t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh, k\u1ebft chuy\u1ec3n chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 v\u00e0o chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u0111\u1ec3 \u0111\u1ecbnh k\u1ef3 ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed SXKD c\u1ee7a b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng TSC\u0110, ghi:<\/p>\n\n\n\n

(+) N\u1ee3 TK 2421 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/p>\n\n\n\n

C\u00f3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (2422)<\/p>\n\n\n\n

(+) N\u1ee3 c\u00e1c TK 154, 642<\/p>\n\n\n\n

C\u00f3 TK 2421 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/p>\n\n\n\n

k) Khi HTX nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 giao quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 2113 – TSC\u0110 v\u00f4 h\u00ecnh<\/p>\n\n\n\n

C\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n\n\n\n

3.2. K\u1ebf to\u00e1n gi\u1ea3m TSC\u0110:<\/p>\n\n\n\n

a) Tr\u01b0\u1eddng h\u1ee3p thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 d\u00f9ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh, ghi:<\/p>\n\n\n\n

– Ph\u1ea3n \u00e1nh s\u1ed1 thu thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 111, 112, 131,…<\/p>\n\n\n\n

C\u00f3 TK 558 – Thu nh\u1eadp kh\u00e1c (gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/p>\n\n\n\n

C\u00f3 TK 3331 – Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3).<\/p>\n\n\n\n

– C\u0103n c\u1ee9 Bi\u00ean b\u1ea3n giao nh\u1eadn TSC\u0110 \u0111\u1ec3 ghi gi\u1ea3m TSC\u0110 \u0111\u00e3 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb \u0111\u00e3 hao m\u00f2n)<\/p>\n\n\n\n

N\u1ee3 TK 658 – Chi ph\u00ed kh\u00e1c (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/p>\n\n\n\n

C\u00f3 TK 211 – TSC\u0110 (nguy\u00ean gi\u00e1).<\/p>\n\n\n\n

– C\u00e1c chi ph\u00ed ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 658 – Chi ph\u00ed kh\u00e1c (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/p>\n\n\n\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

            C\u00f3 c\u00e1c TK 111, 112, 131,…<\/p>\n\n\n\n

b) Tr\u01b0\u1eddng h\u1ee3p thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 d\u00f9ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, ph\u00fac l\u1ee3i:<\/p>\n\n\n\n

– C\u0103n c\u1ee9 Bi\u00ean b\u1ea3n giao nh\u1eadn TSC\u0110 \u0111\u1ec3 ghi gi\u1ea3m TSC\u0110 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 3532 – Qu\u1ef9 ph\u00fac l\u1ee3i (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/p>\n\n\n\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb \u0111\u00e3 hao m\u00f2n)<\/p>\n\n\n\n

C\u00f3 TK 211 – TSC\u0110 (nguy\u00ean gi\u00e1).<\/p>\n\n\n\n

– \u0110\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh s\u1ed1 thu v\u1ec1 nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 111, 112, 131…<\/p>\n\n\n\n

  C\u00f3 TK 3532 – Qu\u1ef9 ph\u00fac l\u1ee3i<\/p>\n\n\n\n

  C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (n\u1ebfu c\u00f3).<\/p>\n\n\n\n

– Ph\u1ea3n \u00e1nh s\u1ed1 chi v\u1ec1 nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 3532 – Qu\u1ef9 ph\u00fac l\u1ee3i<\/p>\n\n\n\n

            C\u00f3 c\u00e1c TK 111, 112, 331.<\/p>\n\n\n\n

c) Khi \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft d\u01b0\u1edbi h\u00ecnh th\u1ee9c g\u00f3p v\u1ed1n b\u1eb1ng TSC\u0110, c\u0103n c\u1ee9 v\u00e0o gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u1ee7a TSC\u0110:<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i x\u00e1c \u0111\u1ecbnh l\u00e0 v\u1ed1n g\u00f3p nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 \u0111em \u0111i g\u00f3p v\u1ed1n, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 1218 – \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh kh\u00e1c (theo gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i)<\/p>\n\n\n\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (s\u1ed1 kh\u1ea5u hao \u0111\u00e3 tr\u00edch)<\/p>\n\n\n\n

N\u1ee3 TK 658 – Chi ph\u00ed kh\u00e1c (s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i nh\u1ecf h\u01a1n<\/p>\n\n\n\n

gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110)<\/p>\n\n\n\n

            C\u00f3 TK 211 – TSC\u0110 (nguy\u00ean gi\u00e1).<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i x\u00e1c \u0111\u1ecbnh l\u00e0 v\u1ed1n g\u00f3p l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 \u0111em \u0111i g\u00f3p v\u1ed1n, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 1218 – \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh kh\u00e1c (theo gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i)<\/p>\n\n\n\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (s\u1ed1 kh\u1ea5u hao \u0111\u00e3 tr\u00edch)<\/p>\n\n\n\n

            C\u00f3 TK 211 – TSC\u0110 (nguy\u00ean gi\u00e1)<\/p>\n\n\n\n

C\u00f3 TK 558 – Thu nh\u1eadp kh\u00e1c (s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i<\/p>\n\n\n\n

l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110).<\/p>\n\n\n\n

3.3. <\/strong>K\u1ebf to\u00e1n TSC\u0110 ph\u00e1t hi\u1ec7n th\u1eeba, thi\u1ebfu:<\/p>\n\n\n\n

M\u1ecdi tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n th\u1eeba ho\u1eb7c thi\u1ebfu TSC\u0110 \u0111\u1ec1u ph\u1ea3i truy t\u00ecm nguy\u00ean nh\u00e2n. C\u0103n c\u1ee9 v\u00e0o “Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea TSC\u0110” v\u00e0 k\u1ebft lu\u1eadn c\u1ee7a H\u1ed9i \u0111\u1ed3ng ki\u1ec3m k\u00ea \u0111\u1ec3 h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi, theo t\u1eebng nguy\u00ean nh\u00e2n c\u1ee5 th\u1ec3:<\/p>\n\n\n\n

a) <\/strong>TSC\u0110 ph\u00e1t hi\u1ec7n th\u1eeba:<\/p>\n\n\n\n

N\u1ee3 TK 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 111, 112, 331, 411… (N\u1ebfu ch\u01b0a ghi s\u1ed5 k\u1ebf to\u00e1n)<\/p>\n\n\n\n

C\u00f3 TK 558 – Thu nh\u1eadp kh\u00e1c (N\u1ebfu t\u00e0i s\u1ea3n x\u00e1c \u0111\u1ecbnh l\u00e0 c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c nh\u01b0ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ee7 t\u00e0i s\u1ea3n)<\/p>\n\n\n\n

C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c (N\u1ebfu ch\u01b0a r\u00f5 nguy\u00ean nh\u00e2n).<\/p>\n\n\n\n

N\u1ebfu TSC\u0110 ph\u00e1t hi\u1ec7n th\u1eeba \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 TSC\u0110 c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c th\u00ec ph\u1ea3i b\u00e1o ngay cho ch\u1ee7 t\u00e0i s\u1ea3n \u0111\u00f3 bi\u1ebft. Trong th\u1eddi gian ch\u1edd x\u1eed l\u00fd, k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u00e0i li\u1ec7u ki\u1ec3m k\u00ea, t\u1ea1m th\u1eddi theo d\u00f5i v\u00e0 gi\u1eef h\u1ed9.<\/p>\n\n\n\n

b) <\/strong>TSC\u0110 ph\u00e1t hi\u1ec7n thi\u1ebfu:<\/p>\n\n\n\n

C\u0103n c\u1ee9 “Bi\u00ean b\u1ea3n x\u1eed l\u00fd TSC\u0110 thi\u1ebfu” \u0111\u00e3 \u0111\u01b0\u1ee3c duy\u1ec7t v\u00e0 h\u1ed3 s\u01a1 TSC\u0110, k\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb hao m\u00f2n c\u1ee7a TSC\u0110 \u0111\u00f3 l\u00e0m c\u0103n c\u1ee9 ghi gi\u1ea3m TSC\u0110 v\u00e0 x\u1eed l\u00fd v\u1eadt ch\u1ea5t ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110. Tu\u1ef3 thu\u1ed9c v\u00e0o quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd, ghi:<\/p>\n\n\n\n

– \u0110\u1ed1i v\u1edbi TSC\u0110 thi\u1ebfu d\u00f9ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf)<\/p>\n\n\n\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (n\u1ebfu ch\u01b0a r\u00f5 nguy\u00ean nh\u00e2n)<\/p>\n\n\n\n

N\u1ee3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (n\u1ebfu \u0111\u01b0\u1ee3c ph\u00e9p ghi gi\u1ea3m v\u1ed1n)<\/p>\n\n\n\n

N\u1ee3 TK 658 – Chi ph\u00ed kh\u00e1c (n\u1ebfu HTX ch\u1ecbu t\u1ed5n th\u1ea5t)<\/p>\n\n\n\n

C\u00f3 TK 211 – TSC\u0110.<\/p>\n\n\n\n

Khi thu \u0111\u01b0\u1ee3c ti\u1ec1n ho\u1eb7c tr\u1eeb v\u00e0o l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi ph\u1ea3i b\u1ed3i th\u01b0\u1eddng, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 111, 112 (n\u1ebfu thu ti\u1ec1n)<\/p>\n\n\n\n

N\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb v\u00e0o l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng)<\/p>\n\n\n\n

            C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c.<\/p>\n\n\n\n

– \u0110\u1ed1i v\u1edbi TSC\u0110 thi\u1ebfu d\u00f9ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, ph\u00fac l\u1ee3i:<\/p>\n\n\n\n

+ Ph\u1ea3n \u00e1nh gi\u1ea3m TSC\u0110, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n)<\/p>\n\n\n\n

N\u1ee3 TK 3532 – Qu\u1ef9 ph\u00fac l\u1ee3i (GTCL)<\/p>\n\n\n\n

            C\u00f3 TK 211 – TSC\u0110 (nguy\u00ean gi\u00e1).<\/p>\n\n\n\n

+ \u0110\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 thi\u1ebfu ph\u1ea3i thu h\u1ed3i theo quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c<\/p>\n\n\n\n

            C\u00f3 TK 3532 – Qu\u1ef9 ph\u00fac l\u1ee3i.<\/p>\n\n\n\n

+ Khi thu \u0111\u01b0\u1ee3c ti\u1ec1n b\u1ed3i th\u01b0\u1eddng ho\u1eb7c tr\u1eeb l\u01b0\u01a1ng ng\u01b0\u1eddi lao \u0111\u1ed9ng, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 111, 112 (n\u1ebfu thu ti\u1ec1n)<\/p>\n\n\n\n

N\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb v\u00e0o l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng)<\/p>\n\n\n\n

            C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c<\/p>\n\n\n\n

3.4. Chuy\u1ec3n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00e0nh c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 do kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n theo quy \u0111\u1ecbnh, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 154, 642 (n\u1ebfu gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i nh\u1ecf)<\/p>\n\n\n\n

N\u1ee3 TK 2421 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (n\u1ebfu gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i l\u1edbn ph\u1ea3i ph\u00e2n b\u1ed5 d\u1ea7n)<\/p>\n\n\n\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf)<\/p>\n\n\n\n

C\u00f3 TK 211 – TSC\u0110 (nguy\u00ean gi\u00e1 TSC\u0110).<\/p>\n","protected":false},"excerpt":{"rendered":"

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n: 1.1. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m nguy\u00ean gi\u00e1 c\u1ee7a to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a HTX. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 nh\u1eefng t\u01b0 li\u1ec7u … <\/p>\n","protected":false},"author":156,"featured_media":328,"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-1294","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\/1294","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=1294"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1294\/revisions"}],"predecessor-version":[{"id":1295,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1294\/revisions\/1295"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/328"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=1294"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=1294"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=1294"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}