{"id":1422,"date":"2024-04-05T10:55:33","date_gmt":"2024-04-05T03:55:33","guid":{"rendered":"http:\/\/kthtx.vn\/?p=1422"},"modified":"2024-04-05T10:55:34","modified_gmt":"2024-04-05T03:55:34","slug":"luat-htx-2023-chuong-vi-tai-san-tai-chinh-cua-hop-tac-xa-lien-hiep-hop-tac-xa","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2024\/04\/05\/luat-htx-2023-chuong-vi-tai-san-tai-chinh-cua-hop-tac-xa-lien-hiep-hop-tac-xa\/","title":{"rendered":"LU\u1eacT HTX 2023 – CH\u01af\u01a0NG VI. T\u00c0I S\u1ea2N, T\u00c0I CH\u00cdNH C\u1ee6A H\u1ee2P T\u00c1C X\u00c3, LI\u00caN HI\u1ec6P H\u1ee2P T\u00c1C X\u00c3"},"content":{"rendered":"\n

\u0110i\u1ec1u 73. T\u00e0i s\u1ea3n g\u00f3p v\u1ed1n<\/strong><\/a><\/p>\n\n\n\n

1. T\u00e0i s\u1ea3n g\u00f3p v\u1ed1n l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 t\u1ef1 do chuy\u1ec3n \u0111\u1ed5i, v\u00e0ng, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, c\u00f4ng ngh\u1ec7, b\u00ed quy\u1ebft k\u1ef9 thu\u1eadt, t\u00e0i s\u1ea3n kh\u00e1c, quy\u1ec1n kh\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam.<\/p>\n\n\n\n

2. Ch\u1ec9 c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u1ee3p ph\u00e1p ho\u1eb7c c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng quy\u1ec1n t\u00e0i s\u1ea3n h\u1ee3p ph\u00e1p, quy\u1ec1n kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y c\u00f3 quy\u1ec1n g\u00f3p v\u1ed1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n

3. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, t\u00e0i s\u1ea3n kh\u00e1c th\u00ec c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n \u0111\u00f3 ho\u1eb7c th\u1ecfa thu\u1eadn cho ph\u00e9p h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng quy\u1ec1n kh\u00e1c \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u00f3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 d\u00e2n s\u1ef1.<\/p>\n\n\n\n

4. Th\u00e0nh vi\u00ean c\u00f3 th\u1ec3 d\u00f9ng t\u00e0i s\u1ea3n \u0111\u1ec3 tham gia 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 th\u00f4ng qua h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c, h\u1ee3p \u0111\u1ed3ng li\u00ean k\u1ebft v\u1edbi h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, t\u00e0i s\u1ea3n \u0111\u00f3 kh\u00f4ng ph\u1ea3i l\u00e0 t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n v\u00e0 kh\u00f4ng ph\u1ea3i chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu cho h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

\u0110i\u1ec1u 74. G\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3<\/strong><\/a><\/p>\n\n\n\n

1. Ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo th\u1ecfa thu\u1eadn v\u00e0 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 \u0110i\u1ec1u l\u1ec7 v\u1ec1 v\u1ed1n g\u00f3p t\u1ed1i thi\u1ec3u v\u00e0 v\u1ed1n g\u00f3p t\u1ed1i \u0111a. V\u1ed1n g\u00f3p t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 30% v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u1ed1i v\u1edbi h\u1ee3p t\u00e1c x\u00e3 v\u00e0 kh\u00f4ng qu\u00e1 40% v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u1ed1i v\u1edbi li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

2. T\u1ed5ng ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a t\u1ea5t c\u1ea3 th\u00e0nh vi\u00ean li\u00ean k\u1ebft g\u00f3p v\u1ed1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo th\u1ecfa thu\u1eadn v\u00e0 theo quy \u0111\u1ecbnh c\u1ee7a \u0110i\u1ec1u l\u1ec7 nh\u01b0ng kh\u00f4ng qu\u00e1 30% v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u1ed1i v\u1edbi h\u1ee3p t\u00e1c x\u00e3 v\u00e0 kh\u00f4ng qu\u00e1 40% v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u1ed1i v\u1edbi li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

3. T\u1ed5ng ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a t\u1ea5t c\u1ea3 th\u00e0nh vi\u00ean l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, c\u00e1 nh\u00e2n l\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng qu\u00e1 30% v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u1ed1i v\u1edbi h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

4. Th\u1eddi h\u1ea1n, h\u00ecnh th\u1ee9c v\u00e0 m\u1ee9c g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a th\u00e0nh vi\u00ean theo quy \u0111\u1ecbnh c\u1ee7a \u0110i\u1ec1u l\u1ec7 nh\u01b0ng th\u1eddi h\u1ea1n ph\u1ea3i g\u00f3p \u0111\u1ee7 v\u1ed1n ch\u1eadm nh\u1ea5t l\u00e0 06 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ee3p t\u00e1c x\u00e3 ho\u1eb7c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c k\u1ebft n\u1ea1p, kh\u00f4ng k\u1ec3 th\u1eddi gian v\u1eadn chuy\u1ec3n, nh\u1eadp kh\u1ea9u t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n, th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh \u0111\u1ec3 chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n (n\u1ebfu c\u00f3). Trong th\u1eddi h\u1ea1n n\u00e0y, th\u00e0nh vi\u00ean c\u00f3 c\u00e1c quy\u1ec1n, ngh\u0129a v\u1ee5 t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ef7 l\u1ec7 ph\u1ea7n v\u1ed1n g\u00f3p \u0111\u00e3 cam k\u1ebft.<\/p>\n\n\n\n

5. Th\u00e0nh vi\u00ean ch\u1ec9 \u0111\u01b0\u1ee3c g\u00f3p v\u1ed1n cho h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 b\u1eb1ng lo\u1ea1i t\u00e0i s\u1ea3n kh\u00e1c v\u1edbi t\u00e0i s\u1ea3n \u0111\u00e3 cam k\u1ebft n\u1ebfu \u0111\u01b0\u1ee3c s\u1ef1 t\u00e1n th\u00e0nh c\u1ee7a H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c qu\u1ea3n tr\u1ecb \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c \u0110\u1ea1i h\u1ed9i th\u00e0nh vi\u00ean \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c qu\u1ea3n tr\u1ecb r\u00fat g\u1ecdn.<\/p>\n\n\n\n

6. Sau th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y, th\u00e0nh vi\u00ean ch\u01b0a g\u00f3p v\u1ed1n ho\u1eb7c ch\u01b0a g\u00f3p \u0111\u1ee7 ph\u1ea7n v\u1ed1n g\u00f3p \u0111\u00e3 cam k\u1ebft th\u00ec x\u1eed l\u00fd nh\u01b0 sau:<\/p>\n\n\n\n

a) Th\u00e0nh vi\u00ean ch\u01b0a g\u00f3p v\u1ed1n theo cam k\u1ebft ho\u1eb7c g\u00f3p v\u1ed1n th\u1ea5p h\u01a1n v\u1ed1n g\u00f3p t\u1ed1i thi\u1ec3u quy \u0111\u1ecbnh trong \u0110i\u1ec1u l\u1ec7 s\u1ebd b\u1ecb ch\u1ea5m d\u1ee9t t\u01b0 c\u00e1ch th\u00e0nh vi\u00ean;<\/p>\n\n\n\n

b) Th\u00e0nh vi\u00ean ch\u01b0a g\u00f3p \u0111\u1ee7 ph\u1ea7n v\u1ed1n g\u00f3p \u0111\u00e3 cam k\u1ebft nh\u01b0ng c\u00f3 ph\u1ea7n v\u1ed1n g\u00f3p b\u1eb1ng ho\u1eb7c cao h\u01a1n v\u1ed1n g\u00f3p t\u1ed1i thi\u1ec3u theo quy \u0111\u1ecbnh c\u1ee7a \u0110i\u1ec1u l\u1ec7 c\u00f3 quy\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n g\u00f3p \u0111\u00e3 g\u00f3p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 \u0110i\u1ec1u l\u1ec7.<\/p>\n\n\n\n

7. Trong th\u1eddi h\u1ea1n 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac th\u1eddi h\u1ea1n ph\u1ea3i g\u00f3p \u0111\u1ee7 ph\u1ea7n v\u1ed1n g\u00f3p \u0111\u00e3 cam k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ph\u1ea3i \u0111\u0103ng k\u00fd thay \u0111\u1ed5i v\u1ed1n \u0111i\u1ec1u l\u1ec7 b\u1eb1ng ph\u1ea7n v\u1ed1n \u0111\u00e3 g\u00f3p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u1ea7n v\u1ed1n g\u00f3p c\u00f2n thi\u1ebfu \u0111\u00e3 \u0111\u01b0\u1ee3c g\u00f3p \u0111\u1ee7 trong th\u1eddi h\u1ea1n n\u00e0y. Th\u00e0nh vi\u00ean ch\u01b0a g\u00f3p \u0111\u1ee7 ph\u1ea7n v\u1ed1n g\u00f3p \u0111\u00e3 cam k\u1ebft ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ef7 l\u1ec7 ph\u1ea7n v\u1ed1n g\u00f3p \u0111\u00e3 cam k\u1ebft \u0111\u1ed1i v\u1edbi ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1t sinh trong th\u1eddi gian tr\u01b0\u1edbc ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn ph\u1ea7n v\u1ed1n g\u00f3p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 \u0110i\u1ec1u l\u1ec7.<\/p>\n\n\n\n

\u0110i\u1ec1u 75. Gi\u1ea5y ch\u1ee9ng nh\u1eadn ph\u1ea7n v\u1ed1n g\u00f3p<\/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 c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn ph\u1ea7n v\u1ed1n g\u00f3p cho th\u00e0nh vi\u00ean v\u00e0 ghi v\u00e0o s\u1ed5 \u0111\u0103ng k\u00fd th\u00e0nh vi\u00ean t\u1ea1i th\u1eddi \u0111i\u1ec3m g\u00f3p \u0111\u1ee7 ph\u1ea7n v\u1ed1n g\u00f3p.<\/p>\n\n\n\n

2. Gi\u1ea5y ch\u1ee9ng nh\u1eadn ph\u1ea7n v\u1ed1n g\u00f3p bao g\u1ed3m c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu sau \u0111\u00e2y:<\/p>\n\n\n\n

a) T\u00ean, m\u00e3 s\u1ed1, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf 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

b) V\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3;<\/p>\n\n\n\n

c) H\u1ecd, t\u00ean, \u0111\u1ecba ch\u1ec9 li\u00ean l\u1ea1c, qu\u1ed1c t\u1ecbch, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n ho\u1eb7c s\u1ed1 gi\u1ea5y t\u1edd ph\u00e1p l\u00fd c\u1ee7a c\u00e1 nh\u00e2n g\u00f3p v\u1ed1n; t\u00ean, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh, m\u00e3 s\u1ed1 ho\u1eb7c s\u1ed1 gi\u1ea5y t\u1edd ph\u00e1p l\u00fd c\u1ee7a t\u1ed5 ch\u1ee9c g\u00f3p v\u1ed1n;<\/p>\n\n\n\n

d) Ph\u1ea7n v\u1ed1n g\u00f3p v\u00e0 t\u1ef7 l\u1ec7 ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean;<\/p>\n\n\n\n

\u0111) S\u1ed1 v\u00e0 ng\u00e0y c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn ph\u1ea7n v\u1ed1n g\u00f3p;<\/p>\n\n\n\n

e) H\u1ecd, t\u00ean, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

3. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn ph\u1ea7n v\u1ed1n g\u00f3p trong tr\u01b0\u1eddng h\u1ee3p Gi\u1ea5y ch\u1ee9ng nh\u1eadn ph\u1ea7n v\u1ed1n g\u00f3p b\u1ecb m\u1ea5t, b\u1ecb h\u1ecfng; c\u1ea5p \u0111\u1ed5i Gi\u1ea5y ch\u1ee9ng nh\u1eadn ph\u1ea7n v\u1ed1n g\u00f3p trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 thay \u0111\u1ed5i n\u1ed9i dung Gi\u1ea5y ch\u1ee9ng nh\u1eadn ph\u1ea7n v\u1ed1n g\u00f3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y; thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn ph\u1ea7n v\u1ed1n g\u00f3p trong tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t t\u01b0 c\u00e1ch th\u00e0nh vi\u00ean h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

4. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c c\u1ea5p, c\u1ea5p l\u1ea1i, c\u1ea5p \u0111\u1ed5i, thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn ph\u1ea7n v\u1ed1n g\u00f3p theo quy \u0111\u1ecbnh c\u1ee7a \u0110i\u1ec1u l\u1ec7.<\/p>\n\n\n\n

\u0110i\u1ec1u 76. Chuy\u1ec3n giao t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n<\/strong><\/a><\/p>\n\n\n\n

1. Vi\u1ec7c g\u00f3p v\u1ed1n cho h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 b\u1eb1ng t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n\n\n\n

a) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec th\u00e0nh vi\u00ean l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t cho 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

b) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, vi\u1ec7c g\u00f3p v\u1ed1n ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng vi\u1ec7c giao nh\u1eadn t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n c\u00f3 x\u00e1c nh\u1eadn b\u1eb1ng v\u0103n b\u1ea3n.<\/p>\n\n\n\n

2. Vi\u1ec7c g\u00f3p v\u1ed1n cho h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 th\u00f4ng qua th\u1ecfa thu\u1eadn cho ph\u00e9p h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng quy\u1ec1n kh\u00e1c \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n\n\n\n

a) H\u1ee3p \u0111\u1ed3ng x\u00e1c l\u1eadp quy\u1ec1n kh\u00e1c \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n gi\u1eefa th\u00e0nh vi\u00ean v\u00e0 h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh v\u0103n b\u1ea3n, ghi r\u00f5 th\u1eddi h\u1ea1n h\u01b0\u1edfng quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 \u0110i\u1ec1u l\u1ec7;<\/p>\n\n\n\n

b) Gi\u1ea5y ch\u1ee9ng nh\u1eadn ph\u1ea7n v\u1ed1n g\u00f3p ph\u1ea3i ghi r\u00f5 th\u1eddi h\u1ea1n h\u01b0\u1edfng quy\u1ec1n;<\/p>\n\n\n\n

c) Th\u00e0nh vi\u00ean kh\u00f4ng ph\u1ea3i chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n ho\u1eb7c chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t cho h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

3. V\u0103n b\u1ea3n giao nh\u1eadn t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n bao g\u1ed3m c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu sau \u0111\u00e2y:<\/p>\n\n\n\n

a) T\u00ean, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf 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

b) H\u1ecd, t\u00ean, \u0111\u1ecba ch\u1ec9 li\u00ean l\u1ea1c, qu\u1ed1c t\u1ecbch, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n ho\u1eb7c s\u1ed1 gi\u1ea5y t\u1edd ph\u00e1p l\u00fd c\u1ee7a c\u00e1 nh\u00e2n g\u00f3p v\u1ed1n; t\u00ean, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh, m\u00e3 s\u1ed1 ho\u1eb7c s\u1ed1 gi\u1ea5y t\u1edd ph\u00e1p l\u00fd c\u1ee7a t\u1ed5 ch\u1ee9c g\u00f3p v\u1ed1n;<\/p>\n\n\n\n

c) Lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 s\u1ed1 \u0111\u01a1n v\u1ecb t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n; t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n v\u00e0 t\u1ef7 l\u1ec7 c\u1ee7a t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u00f3 trong v\u1ed1n \u0111i\u1ec1u l\u1ec7 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\u00e0y giao nh\u1eadn; ch\u1eef k\u00fd, h\u1ecd v\u00e0 t\u00ean c\u1ee7a c\u00e1 nh\u00e2n g\u00f3p v\u1ed1n ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo \u1ee7y quy\u1ec1n, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c g\u00f3p v\u1ed1n v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

4. Vi\u1ec7c g\u00f3p v\u1ed1n ch\u1ec9 \u0111\u01b0\u1ee3c coi l\u00e0 ho\u00e0n th\u00e0nh khi quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n kh\u00e1c \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp cho h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/p>\n\n\n\n

\u0110i\u1ec1u 77. \u0110\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n, t\u00e0i s\u1ea3n chung kh\u00f4ng chia<\/strong><\/a><\/p>\n\n\n\n

1. T\u00e0i s\u1ea3n g\u00f3p v\u1ed1n khi th\u00e0nh l\u1eadp h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ph\u1ea3i \u0111\u01b0\u1ee3c t\u1ea5t c\u1ea3 th\u00e0nh vi\u00ean ch\u00ednh th\u1ee9c, th\u00e0nh vi\u00ean li\u00ean k\u1ebft g\u00f3p v\u1ed1n \u0111\u1ecbnh gi\u00e1 \u0111\u1ed3ng thu\u1eadn ho\u1eb7c do m\u1ed9t t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ecbnh gi\u00e1.<\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n \u0111\u01b0\u1ee3c th\u00e0nh vi\u00ean ch\u00ednh th\u1ee9c, th\u00e0nh vi\u00ean li\u00ean k\u1ebft g\u00f3p v\u1ed1n c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 t\u1ef1 \u0111\u1ecbnh gi\u00e1 m\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n cao h\u01a1n so v\u1edbi gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m g\u00f3p v\u1ed1n th\u00ec c\u00e1c th\u00e0nh vi\u00ean n\u00e0y c\u00f9ng li\u00ean \u0111\u1edbi g\u00f3p th\u00eam b\u1eb1ng s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c \u0111\u1ecbnh gi\u00e1 v\u00e0 gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac \u0111\u1ecbnh gi\u00e1.<\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ecbnh gi\u00e1 th\u00ec gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ean 50% s\u1ed1 th\u00e0nh vi\u00ean ch\u00ednh th\u1ee9c v\u00e0 th\u00e0nh vi\u00ean li\u00ean k\u1ebft g\u00f3p v\u1ed1n tham gia h\u1ed9i ngh\u1ecb th\u00e0nh l\u1eadp ch\u1ea5p thu\u1eadn.<\/p>\n\n\n\n

2. T\u00e0i s\u1ea3n g\u00f3p v\u1ed1n trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng do \u0110\u1ea1i h\u1ed9i th\u00e0nh vi\u00ean ho\u1eb7c H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 v\u00e0 ng\u01b0\u1eddi g\u00f3p v\u1ed1n th\u1ecfa thu\u1eadn \u0111\u1ecbnh gi\u00e1 ho\u1eb7c do m\u1ed9t t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ecbnh gi\u00e1. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ecbnh gi\u00e1 th\u00ec gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n ph\u1ea3i \u0111\u01b0\u1ee3c ng\u01b0\u1eddi g\u00f3p v\u1ed1n v\u00e0 \u0110\u1ea1i h\u1ed9i th\u00e0nh vi\u00ean ho\u1eb7c H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ch\u1ea5p thu\u1eadn.<\/p>\n\n\n\n

3. \u0110\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n chung kh\u00f4ng chia trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n do m\u1ed9t t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ecbnh gi\u00e1 v\u00e0 \u0110\u1ea1i h\u1ed9i th\u00e0nh vi\u00ean ho\u1eb7c H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ch\u1ea5p thu\u1eadn.<\/p>\n\n\n\n

\u0110i\u1ec1u 78. 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<\/strong><\/a><\/p>\n\n\n\n

1. V\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u0103ng trong tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/p>\n\n\n\n

a) T\u0103ng ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean;<\/p>\n\n\n\n

b) Ti\u1ebfp nh\u1eadn ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean m\u1edbi.<\/p>\n\n\n\n

2. V\u1ed1n \u0111i\u1ec1u l\u1ec7 gi\u1ea3m trong tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/p>\n\n\n\n

a) Th\u00e0nh vi\u00ean ch\u01b0a g\u00f3p v\u1ed1n ho\u1eb7c ch\u01b0a g\u00f3p \u0111\u1ee7 ph\u1ea7n v\u1ed1n g\u00f3p \u0111\u00e3 cam k\u1ebft khi qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 74 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>;<\/p>\n\n\n\n

b) H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 tr\u1ea3 l\u1ea1i m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 ph\u1ea7n v\u1ed1n g\u00f3p cho th\u00e0nh vi\u00ean.<\/p>\n\n\n\n

3. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ch\u1ec9 \u0111\u01b0\u1ee3c gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7 khi b\u1ea3o \u0111\u1ea3m thanh to\u00e1n \u0111\u1ee7 c\u00e1c kho\u1ea3n n\u1ee3 v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i s\u1ea3n kh\u00e1c sau khi \u0111\u00e3 ho\u00e0n tr\u1ea3 ph\u1ea7n v\u1ed1n g\u00f3p cho th\u00e0nh vi\u00ean.<\/p>\n\n\n\n

4. Tr\u01b0\u1eddng h\u1ee3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 gi\u1ea3m d\u1eabn \u0111\u1ebfn th\u00e0nh vi\u00ean c\u00f3 ph\u1ea7n v\u1ed1n g\u00f3p v\u01b0\u1ee3t qu\u00e1 v\u1ed1n g\u00f3p t\u1ed1i \u0111a th\u00ec h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 th\u1ef1c hi\u1ec7n m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 bi\u1ec7n ph\u00e1p sau \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m v\u1ec1 v\u1ed1n g\u00f3p t\u1ed1i \u0111a theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 \u0110i\u1ec1u l\u1ec7:<\/p>\n\n\n\n

a) Tr\u1ea3 l\u1ea1i ph\u1ea7n v\u1ed1n v\u01b0\u1ee3t v\u1ed1n g\u00f3p t\u1ed1i \u0111a cho th\u00e0nh vi\u00ean;<\/p>\n\n\n\n

b) Huy \u0111\u1ed9ng th\u00eam v\u1ed1n g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean kh\u00e1c;<\/p>\n\n\n\n

c) K\u1ebft n\u1ea1p th\u00e0nh vi\u00ean m\u1edbi.<\/p>\n\n\n\n

\u0110i\u1ec1u 79. Huy \u0111\u1ed9ng v\u1ed1n v\u00e0 ti\u1ebfp nh\u1eadn c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3, t\u1eb7ng cho, t\u00e0i 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 \u01b0u ti\u00ean huy \u0111\u1ed9ng v\u1ed1n t\u1eeb 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.<\/p>\n\n\n\n

2. Tr\u01b0\u1eddng h\u1ee3p huy \u0111\u1ed9ng v\u1ed1n t\u1eeb 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 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 \u0110i\u1ec1u l\u1ec7.<\/p>\n\n\n\n

3. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ti\u1ebfp nh\u1eadn c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Vi\u1ec7c qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n 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 h\u1ed7 tr\u1ee3 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc c\u00f3 quy \u0111\u1ecbnh \u0111\u01b0a v\u00e0o t\u00e0i s\u1ea3n chung kh\u00f4ng chia th\u00ec \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 t\u00e0i s\u1ea3n chung 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

c) Kho\u1ea3n h\u1ed7 tr\u1ee3 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng thu\u1ed9c \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n n\u00e0y th\u00ec \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a \u0110i\u1ec1u l\u1ec7.<\/p>\n\n\n\n

4. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ti\u1ebfp nh\u1eadn, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n t\u1eb7ng cho, t\u00e0i tr\u1ee3 h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c theo th\u1ecfa thu\u1eadn ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Vi\u1ec7c ti\u1ebfp nh\u1eadn, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n t\u1eb7ng cho, t\u00e0i tr\u1ee3 c\u00f3 y\u1ebfu t\u1ed1 n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u00e0 \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean.<\/p>\n\n\n\n

\u0110i\u1ec1u 80. V\u1ed1n ho\u1ea1t \u0111\u1ed9ng 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. V\u1ed1n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 bao g\u1ed3m ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean ch\u00ednh th\u1ee9c v\u00e0 th\u00e0nh vi\u00ean li\u00ean k\u1ebft g\u00f3p v\u1ed1n, ph\u00ed th\u00e0nh vi\u00ean, v\u1ed1n huy \u0111\u1ed9ng, v\u1ed1n t\u00edch lu\u1ef9, qu\u1ef9 chung kh\u00f4ng chia, qu\u1ef9 kh\u00e1c v\u00e0 ngu\u1ed3n thu h\u1ee3p ph\u00e1p kh\u00e1c.<\/p>\n\n\n\n

2. 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 n\u00e0y v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/p>\n\n\n\n

\u0110i\u1ec1u 81. Th\u00e0nh l\u1eadp doanh nghi\u1ec7p 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. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp doanh nghi\u1ec7p nh\u1eb1m m\u1ee5c ti\u00eau h\u1ed7 tr\u1ee3 ho\u1ea1t \u0111\u1ed9ng, li\u00ean k\u1ebft, ti\u00eau th\u1ee5, s\u1eed d\u1ee5ng s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c th\u00e0nh l\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 doanh nghi\u1ec7p.<\/p>\n\n\n\n

2. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 th\u1ef1c hi\u1ec7n quy\u1ec1n, ngh\u0129a v\u1ee5 c\u1ee7a m\u00ecnh v\u1edbi t\u01b0 c\u00e1ch l\u00e0 ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 doanh nghi\u1ec7p v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/p>\n\n\n\n

3. H\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch kh\u00e1c gi\u1eefa h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 v\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp ph\u1ea3i \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ed9c l\u1eadp, b\u00ecnh \u0111\u1eb3ng theo \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ch\u1ee7 th\u1ec3 ph\u00e1p l\u00fd \u0111\u1ed9c l\u1eadp.<\/p>\n\n\n\n

4. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1edf th\u00e0nh th\u00e0nh vi\u00ean ch\u00ednh th\u1ee9c, th\u00e0nh vi\u00ean li\u00ean k\u1ebft g\u00f3p v\u1ed1n c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u00f3.<\/p>\n\n\n\n

5. Vi\u1ec7c th\u00e0nh l\u1eadp doanh nghi\u1ec7p c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ph\u1ea3i b\u1ea3o \u0111\u1ea3m c\u00e1c quy \u0111\u1ecbnh sau \u0111\u00e2y:<\/p>\n\n\n\n

a) \u0110\u01b0\u1ee3c \u0110\u1ea1i h\u1ed9i th\u00e0nh vi\u00ean th\u00f4ng qua;<\/p>\n\n\n\n

b) Kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng c\u00e1c ngu\u1ed3n v\u1ed1n thu\u1ed9c qu\u1ef9 chung kh\u00f4ng chia v\u00e0 t\u00e0i s\u1ea3n chung kh\u00f4ng chia \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p.<\/p>\n\n\n\n

6. Trong th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi th\u00e0nh l\u1eadp doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan \u0111\u00e3 c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

7. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p.<\/p>\n\n\n\n

\u0110i\u1ec1u 82. G\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n tham gia 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 \u0111\u01b0\u1ee3c g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n tham gia doanh nghi\u1ec7p, tr\u1eeb doanh nghi\u1ec7p \u0111ang l\u00e0 th\u00e0nh vi\u00ean ch\u00ednh th\u1ee9c ho\u1eb7c th\u00e0nh vi\u00ean li\u00ean k\u1ebft g\u00f3p v\u1ed1n c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 nh\u1eb1m m\u1ee5c ti\u00eau h\u1ed7 tr\u1ee3 ho\u1ea1t \u0111\u1ed9ng, li\u00ean k\u1ebft, ti\u00eau th\u1ee5, s\u1eed d\u1ee5ng s\u1ea3n ph\u1ea9m, 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

2. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 th\u1ef1c hi\u1ec7n quy\u1ec1n, ngh\u0129a v\u1ee5 c\u1ee7a m\u00ecnh v\u1edbi t\u01b0 c\u00e1ch l\u00e0 th\u00e0nh vi\u00ean, c\u1ed5 \u0111\u00f4ng c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 doanh nghi\u1ec7p v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/p>\n\n\n\n

3. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1edf th\u00e0nh th\u00e0nh vi\u00ean ch\u00ednh th\u1ee9c, th\u00e0nh vi\u00ean li\u00ean k\u1ebft g\u00f3p v\u1ed1n c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u00f3.<\/p>\n\n\n\n

4. Vi\u1ec7c g\u00f3p v\u1ed1n, mua c\u1ea3 ph\u1ea7n tham gia doanh nghi\u1ec7p c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ph\u1ea3i b\u1ea3o \u0111\u1ea3m c\u00e1c quy \u0111\u1ecbnh sau \u0111\u00e2y:<\/p>\n\n\n\n

a) \u0110\u01b0\u1ee3c \u0110\u1ea1i h\u1ed9i th\u00e0nh vi\u00ean th\u00f4ng qua;<\/p>\n\n\n\n

b) Kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng c\u00e1c ngu\u1ed3n v\u1ed1n thu\u1ed9c qu\u1ef9 chung kh\u00f4ng chia v\u00e0 t\u00e0i s\u1ea3n chung kh\u00f4ng chia \u0111\u1ec3 g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n tham gia doanh nghi\u1ec7p.<\/p>\n\n\n\n

5. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n tham gia doanh nghi\u1ec7p.<\/p>\n\n\n\n

\u0110i\u1ec1u 83. Ho\u1ea1t \u0111\u1ed9ng cho vay n\u1ed9i b\u1ed9 trong h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3<\/strong><\/a><\/p>\n\n\n\n

1. Cho vay n\u1ed9i b\u1ed9 l\u00e0 vi\u1ec7c h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 cho th\u00e0nh vi\u00ean ch\u00ednh th\u1ee9c vay trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 12 th\u00e1ng nh\u1eb1m h\u1ed7 tr\u1ee3 s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 \u0111\u1eddi s\u1ed1ng tr\u00ean nguy\u00ean t\u1eafc t\u1ef1 nguy\u1ec7n, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m, kh\u00f4ng v\u00ec m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn, ph\u1ea3i b\u1ea3o to\u00e0n v\u1ed1n, c\u00f3 ho\u00e0n tr\u1ea3 v\u00e0 b\u00f9 \u0111\u1eafp \u0111\u1ee7 c\u00e1c kho\u1ea3n chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng cho vay n\u1ed9i b\u1ed9. Ho\u1ea1t \u0111\u1ed9ng cho vay n\u1ed9i b\u1ed9 kh\u00f4ng ph\u1ea3i l\u00e0 ho\u1ea1t \u0111\u1ed9ng ng\u00e2n h\u00e0ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/p>\n\n\n\n

2. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng cho vay n\u1ed9i b\u1ed9 khi \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/p>\n\n\n\n

a) H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 t\u1ed5 ch\u1ee9c theo t\u1ed5 ch\u1ee9c qu\u1ea3n tr\u1ecb \u0111\u1ea7y \u0111\u1ee7 v\u00e0 s\u1ed1 l\u01b0\u1ee3ng th\u00e0nh vi\u00ean Ban ki\u1ec3m so\u00e1t t\u1ed1i thi\u1ec3u t\u1eeb 03 th\u00e0nh vi\u00ean tr\u1edf l\u00ean;<\/p>\n\n\n\n

b) H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 cho vay n\u1ed9i b\u1ed9 sau khi b\u1ea3o \u0111\u1ea3m ngu\u1ed3n v\u1ed1n cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh; kh\u00f4ng s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n huy \u0111\u1ed9ng trong v\u00e0 ngo\u00e0i th\u00e0nh vi\u00ean \u0111\u1ec3 th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng cho vay n\u1ed9i b\u1ed9;<\/p>\n\n\n\n

c) M\u1edf s\u1ed5 s\u00e1ch ghi ch\u00e9p, theo d\u00f5i v\u00e0 h\u1ea1ch to\u00e1n ri\u00eang ho\u1ea1t \u0111\u1ed9ng cho vay n\u1ed9i b\u1ed9;<\/p>\n\n\n\n

d) Ho\u1ea1t \u0111\u1ed9ng cho vay n\u1ed9i b\u1ed9 ph\u1ea3i \u0111\u01b0\u1ee3c \u0110\u1ea1i h\u1ed9i th\u00e0nh vi\u00ean th\u00f4ng qua v\u00e0 quy \u0111\u1ecbnh trong \u0110i\u1ec1u l\u1ec7.<\/p>\n\n\n\n

3. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y v\u00e0 quy \u0111\u1ecbnh m\u1ee9c cho vay, gi\u1edbi h\u1ea1n cho vay, l\u00e3i su\u1ea5t, x\u1eed l\u00fd r\u1ee7i ro t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho vay n\u1ed9i b\u1ed9.<\/p>\n\n\n\n

\u0110i\u1ec1u 84. Qu\u1ef9 chung kh\u00f4ng chia<\/strong><\/a><\/p>\n\n\n\n

Qu\u1ef9 chung kh\u00f4ng chia c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb c\u00e1c ngu\u1ed3n sau \u0111\u00e2y:<\/p>\n\n\n\n

1. Thu nh\u1eadp t\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9 c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp h\u1eb1ng n\u0103m theo t\u1ef7 l\u1ec7 do \u0110i\u1ec1u l\u1ec7 quy \u0111\u1ecbnh;<\/p>\n\n\n\n

2. Thu nh\u1eadp t\u1eeb giao d\u1ecbch b\u00ean ngo\u00e0i c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3; thu nh\u1eadp t\u1eeb doanh nghi\u1ec7p do h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 th\u00e0nh l\u1eadp; thu nh\u1eadp t\u1eeb g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp h\u1eb1ng n\u0103m theo t\u1ef7 l\u1ec7 do \u0110i\u1ec1u l\u1ec7 quy \u0111\u1ecbnh nh\u01b0ng kh\u00f4ng th\u1ea5p h\u01a1n:<\/p>\n\n\n\n

a) 5% \u0111\u1ed1i v\u1edbi h\u1ee3p t\u00e1c x\u00e3;<\/p>\n\n\n\n

b) 10% \u0111\u1ed1i v\u1edbi li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

3. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng, thanh l\u00fd t\u00e0i s\u1ea3n chung kh\u00f4ng chia theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 79<\/a> v\u00e0 \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 88 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>;<\/p>\n\n\n\n

4. Thu nh\u1eadp t\u1eeb kho\u1ea3n t\u1eb7ng cho, t\u00e0i tr\u1ee3 h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam ho\u1eb7c ngo\u1ea1i t\u1ec7 theo th\u1ecfa thu\u1eadn \u0111\u01b0a v\u00e0o qu\u1ef9 chung kh\u00f4ng chia sau khi ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n

\u0110i\u1ec1u 85. Thu nh\u1eadp t\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9 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. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ph\u00e2n t\u00e1ch thu nh\u1eadp t\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9 v\u00e0 thu nh\u1eadp t\u1eeb giao d\u1ecbch b\u00ean ngo\u00e0i \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n xem x\u00e9t mi\u1ec5n, gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u1eb7c cho th\u1ee5 h\u01b0\u1edfng c\u00e1c ch\u00ednh s\u00e1ch c\u1ee7a Nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh v\u00e0 \u0111\u1ec3 ph\u00e2n ph\u1ed1i thu nh\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 86 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u00e2n t\u00e1ch \u0111\u01b0\u1ee3c th\u00ec to\u00e0n b\u1ed9 thu nh\u1eadp c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c coi l\u00e0 thu nh\u1eadp t\u1eeb giao d\u1ecbch b\u00ean ngo\u00e0i.<\/p>\n\n\n\n

2. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch n\u1ed9i b\u1ed9 v\u00e0 thu nh\u1eadp t\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9 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 86. Ph\u00e2n ph\u1ed1i thu nh\u1eadp<\/strong><\/a><\/p>\n\n\n\n

Sau khi tr\u00edch l\u1eadp qu\u1ef9 chung kh\u00f4ng chia, n\u1ed9p thu\u1ebf, ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c v\u00e0 x\u1eed l\u00fd l\u1ed7 trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, thu nh\u1eadp c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c ph\u00e2n ph\u1ed1i nh\u01b0 sau:<\/p>\n\n\n\n

1. Tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (n\u1ebfu c\u00f3);<\/p>\n\n\n\n

2. Tr\u00edch l\u1eadp qu\u1ef9 kh\u00e1c do \u0110\u1ea1i h\u1ed9i th\u00e0nh vi\u00ean quy\u1ebft \u0111\u1ecbnh;<\/p>\n\n\n\n

3. Thu nh\u1eadp c\u00f2n l\u1ea1i c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 sau khi \u0111\u00e3 tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c ph\u00e2n ph\u1ed1i cho th\u00e0nh vi\u00ean ch\u00ednh th\u1ee9c, th\u00e0nh vi\u00ean li\u00ean k\u1ebft g\u00f3p v\u1ed1n theo tr\u00ecnh t\u1ef1 sau \u0111\u00e2y:<\/p>\n\n\n\n

a) \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9 c\u00f2n l\u1ea1i th\u00ec ph\u00e2n ph\u1ed1i t\u1ed1i thi\u1ec3u 51% cho th\u00e0nh vi\u00ean ch\u00ednh th\u1ee9c theo m\u1ee9c \u0111\u1ed9 s\u1eed d\u1ee5ng s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 v\u00e0 m\u1ee9c \u0111\u1ed9 g\u00f3p s\u1ee9c lao \u0111\u1ed9ng; ph\u1ea7n c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c ph\u00e2n ph\u1ed1i theo t\u1ef7 l\u1ec7 ph\u1ea7n v\u1ed1n g\u00f3p cho th\u00e0nh vi\u00ean ch\u00ednh th\u1ee9c v\u00e0 th\u00e0nh vi\u00ean li\u00ean k\u1ebft g\u00f3p v\u1ed1n theo quy \u0111\u1ecbnh c\u1ee7a \u0110i\u1ec1u l\u1ec7;<\/p>\n\n\n\n

b) \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb giao d\u1ecbch b\u00ean ngo\u00e0i c\u00f2n l\u1ea1i th\u00ec ph\u00e2n ph\u1ed1i cho th\u00e0nh vi\u00ean ch\u00ednh th\u1ee9c, th\u00e0nh vi\u00ean li\u00ean k\u1ebft g\u00f3p v\u1ed1n theo quy \u0111\u1ecbnh c\u1ee7a \u0110i\u1ec1u l\u1ec7.<\/p>\n\n\n\n

\u0110i\u1ec1u 87. Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng c\u00e1c qu\u1ef9<\/strong><\/a><\/p>\n\n\n\n

1. Qu\u1ef9 chung kh\u00f4ng chia \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 h\u00ecnh th\u00e0nh v\u00e0 ph\u00e1t tri\u1ec3n t\u00e0i s\u1ea3n chung kh\u00f4ng chia; kh\u00f4ng \u0111\u01b0\u1ee3c chia cho th\u00e0nh vi\u00ean trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng; \u0111\u01b0\u1ee3c x\u1eed l\u00fd khi gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 101 v\u00e0 \u0110i\u1ec1u 102 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ph\u1ea3i l\u1eadp s\u1ed5 theo d\u00f5i qu\u1ef9 chung kh\u00f4ng chia theo ngu\u1ed3n h\u00ecnh th\u00e0nh.<\/p>\n\n\n\n

2. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng qu\u1ef9 chung kh\u00f4ng chia nh\u00e0n r\u1ed7i \u0111\u1ec3 g\u1eedi ti\u1ebft ki\u1ec7m t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, \u0111\u1ec3 l\u00e0m t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m khi vay v\u1ed1n v\u00e0 ph\u1ea3i b\u1ea3o to\u00e0n v\u1ed1n, tr\u1eeb c\u00e1c kho\u1ea3n qu\u1ef9 chung kh\u00f4ng chia t\u1eeb ngu\u1ed3n h\u1ed7 tr\u1ee3 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u00e0 ngu\u1ed3n h\u1ed7 tr\u1ee3 c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u00f3 quy \u0111\u1ecbnh h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng l\u00e0m t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m khi vay v\u1ed1n. Kho\u1ea3n l\u00e3i ph\u00e1t sinh t\u1eeb vi\u1ec7c g\u1eedi ti\u1ebft ki\u1ec7m n\u00e0y \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o qu\u1ef9 chung kh\u00f4ng chia.<\/p>\n\n\n\n

3. Vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng qu\u1ef9 chung kh\u00f4ng chia v\u00e0 qu\u1ef9 kh\u00e1c ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong \u0110i\u1ec1u l\u1ec7, quy ch\u1ebf v\u1ec1 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 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n

4. H\u1eb1ng n\u0103m, H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ho\u1eb7c Gi\u00e1m \u0111\u1ed1c b\u00e1o c\u00e1o \u0110\u1ea1i h\u1ed9i th\u00e0nh vi\u00ean v\u1ec1 vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng c\u00e1c qu\u1ef9 trong n\u0103m v\u00e0 ph\u01b0\u01a1ng h\u01b0\u1edbng s\u1eed d\u1ee5ng c\u00e1c qu\u1ef9 n\u0103m ti\u1ebfp theo theo th\u1ea9m quy\u1ec1n.<\/p>\n\n\n\n

\u0110i\u1ec1u 88. Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n<\/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 h\u00ecnh th\u00e0nh t\u1eeb ngu\u1ed3n sau \u0111\u00e2y:<\/p>\n\n\n\n

a) Ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean ch\u00ednh th\u1ee9c, th\u00e0nh vi\u00ean li\u00ean k\u1ebft g\u00f3p v\u1ed1n, ph\u00ed th\u00e0nh vi\u00ean;<\/p>\n\n\n\n

b) V\u1ed1n huy \u0111\u1ed9ng c\u1ee7a th\u00e0nh vi\u00ean v\u00e0 v\u1ed1n huy \u0111\u1ed9ng kh\u00e1c;<\/p>\n\n\n\n

c) V\u1ed1n, t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng;<\/p>\n\n\n\n

d) Kho\u1ea3n h\u1ed7 tr\u1ee3 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u00e0 kho\u1ea3n t\u1eb7ng cho, t\u00e0i tr\u1ee3 h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kh\u00e1c.<\/p>\n\n\n\n

2. T\u00e0i s\u1ea3n chung kh\u00f4ng chia c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 bao g\u1ed3m:<\/p>\n\n\n\n

a) Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t do Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t; \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t, do mua t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t h\u1ee3p ph\u00e1p t\u1eeb ng\u01b0\u1eddi kh\u00e1c m\u00e0 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t, ti\u1ec1n mua t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t, ti\u1ec1n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t do Nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3;<\/p>\n\n\n\n

b) T\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh t\u1eeb qu\u1ef9 chung kh\u00f4ng chia;<\/p>\n\n\n\n

c) T\u00e0i s\u1ea3n do Nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3 m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 t\u00e0i s\u1ea3n chung kh\u00f4ng chia;<\/p>\n\n\n\n

d) T\u00e0i s\u1ea3n do c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c t\u1eb7ng cho, t\u00e0i tr\u1ee3 h\u1ee3p ph\u00e1p theo th\u1ecfa thu\u1eadn l\u00e0 t\u00e0i s\u1ea3n chung kh\u00f4ng chia;<\/p>\n\n\n\n

\u0111) T\u00e0i s\u1ea3n l\u00e0 c\u00f4ng tr\u00ecnh ph\u1ee5c v\u1ee5 l\u1ee3i \u00edch chung c\u1ee7a c\u1ed9ng \u0111\u1ed3ng do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, x\u00e2y d\u1ef1ng, chuy\u1ec3n giao cho h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng;<\/p>\n\n\n\n

e) T\u00e0i s\u1ea3n kh\u00e1c \u0111\u01b0\u1ee3c \u0110i\u1ec1u l\u1ec7 quy \u0111\u1ecbnh l\u00e0 t\u00e0i s\u1ea3n chung kh\u00f4ng chia.<\/p>\n\n\n\n

3. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n chung kh\u00f4ng chia theo nguy\u00ean t\u1eafc sau \u0111\u00e2y:<\/p>\n\n\n\n

a) Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 \u0110i\u1ec1u l\u1ec7 ho\u1eb7c theo th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c t\u1eb7ng cho, t\u00e0i tr\u1ee3 h\u1ee3p ph\u00e1p v\u00e0 h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ph\u1ea3i l\u1eadp s\u1ed5 theo d\u00f5i t\u00e0i s\u1ea3n chung kh\u00f4ng chia theo ngu\u1ed3n h\u00ecnh th\u00e0nh.<\/p>\n\n\n\n

b) Ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1ea3o v\u1ec7, b\u1ea3o d\u01b0\u1ee1ng v\u00e0 b\u1ea3o tr\u00ec \u0111\u1ecbnh k\u1ef3, s\u1eeda ch\u1eefa b\u1eb1ng chi ph\u00ed c\u1ee7a m\u00ecnh trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng;<\/p>\n\n\n\n

c) T\u00e0i s\u1ea3n chung kh\u00f4ng chia \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n nh\u01b0\u1ee3ng, thanh l\u00fd sau khi \u0111\u01b0\u1ee3c \u0111\u1ecbnh gi\u00e1 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 77 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> khi \u0110\u1ea1i h\u1ed9i th\u00e0nh vi\u00ean th\u00f4ng qua v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 \u0110i\u1ec1u l\u1ec7 ho\u1eb7c theo th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c t\u1eb7ng cho, t\u00e0i tr\u1ee3 h\u1ee3p ph\u00e1p v\u00e0 h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3;<\/p>\n\n\n\n

d) H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n chung kh\u00f4ng chia \u0111\u1ec3 l\u00e0m t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m khi vay v\u1ed1n v\u00e0 b\u1ea3o to\u00e0n t\u00e0i s\u1ea3n, tr\u1eeb t\u00e0i s\u1ea3n chung kh\u00f4ng chia quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, c v\u00e0 \u0111 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y v\u00e0 ngu\u1ed3n h\u1ed7 tr\u1ee3 c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u00f3 quy \u0111\u1ecbnh h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng l\u00e0m t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m khi vay v\u1ed1n.<\/p>\n\n\n\n

4. Vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a \u0110i\u1ec1u l\u1ec7, ngh\u1ecb quy\u1ebft \u0110\u1ea1i h\u1ed9i th\u00e0nh vi\u00ean, 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 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n

\u0110i\u1ec1u 89. X\u1eed l\u00fd c\u00e1c kho\u1ea3n l\u1ed7, kho\u1ea3n n\u1ee3 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. K\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, n\u1ebfu ph\u00e1t sinh l\u1ed7 th\u00ec h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 th\u1ef1c hi\u1ec7n chuy\u1ec3n l\u1ed7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n\n\n\n

2. C\u00e1c kho\u1ea3n n\u1ee3 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 c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 \u0110i\u1ec1u l\u1ec7.<\/p>\n\n\n\n

\u0110i\u1ec1u 90. Tr\u1ea3 l\u1ea1i, th\u1eeba k\u1ebf ph\u1ea7n v\u1ed1n g\u00f3p<\/strong><\/a><\/p>\n\n\n\n

1. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 tr\u1ea3 l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p cho th\u00e0nh vi\u00ean khi ch\u1ea5m d\u1ee9t t\u01b0 c\u00e1ch th\u00e0nh vi\u00ean ho\u1eb7c tr\u1ea3 l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p v\u01b0\u1ee3t qu\u00e1 v\u1ed1n g\u00f3p t\u1ed1i \u0111a c\u1ee7a th\u00e0nh vi\u00ean theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 \u0110i\u1ec1u l\u1ec7.<\/p>\n\n\n\n

2. Th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c tr\u1ea3 l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p sau khi \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh \u0111\u1ed1i v\u1edbi h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

3. Tr\u01b0\u1eddng h\u1ee3p th\u00e0nh vi\u00ean ch\u00ednh th\u1ee9c, th\u00e0nh vi\u00ean li\u00ean k\u1ebft g\u00f3p v\u1ed1n l\u00e0 c\u00e1 nh\u00e2n \u0111\u00e3 ch\u1ebft th\u00ec ng\u01b0\u1eddi h\u01b0\u1edfng th\u1eeba k\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 \u0110i\u1ec1u l\u1ec7, t\u1ef1 nguy\u1ec7n tham gia h\u1ee3p t\u00e1c x\u00e3 th\u00ec tr\u1edf th\u00e0nh th\u00e0nh vi\u00ean ch\u00ednh th\u1ee9c ho\u1eb7c th\u00e0nh vi\u00ean li\u00ean k\u1ebft g\u00f3p v\u1ed1n v\u00e0 ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n quy\u1ec1n, ngh\u0129a v\u1ee5 c\u1ee7a th\u00e0nh vi\u00ean ch\u00ednh th\u1ee9c ho\u1eb7c th\u00e0nh vi\u00ean li\u00ean k\u1ebft g\u00f3p v\u1ed1n; n\u1ebfu kh\u00f4ng tham gia h\u1ee3p t\u00e1c x\u00e3 th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng th\u1eeba k\u1ebf ph\u1ea7n v\u1ed1n g\u00f3p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n

4. Tr\u01b0\u1eddng h\u1ee3p th\u00e0nh vi\u00ean ch\u00ednh th\u1ee9c, th\u00e0nh vi\u00ean li\u00ean k\u1ebft g\u00f3p v\u1ed1n l\u00e0 c\u00e1 nh\u00e2n bi\u1ec7t t\u00edch th\u00ec quy\u1ec1n, ngh\u0129a v\u1ee5 c\u1ee7a th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua ng\u01b0\u1eddi qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a th\u00e0nh vi\u00ean \u0111\u00f3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 d\u00e2n s\u1ef1.<\/p>\n\n\n\n

5. Tr\u01b0\u1eddng h\u1ee3p th\u00e0nh vi\u00ean l\u00e0 c\u00e1 nh\u00e2n b\u1ecb T\u00f2a \u00e1n tuy\u00ean b\u1ed1 b\u1ecb h\u1ea1n ch\u1ebf ho\u1eb7c m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1, c\u00f3 kh\u00f3 kh\u0103n trong nh\u1eadn th\u1ee9c, l\u00e0m ch\u1ee7 h\u00e0nh vi th\u00ec quy\u1ec1n, ngh\u0129a v\u1ee5 c\u1ee7a th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua ng\u01b0\u1eddi gi\u00e1m h\u1ed9 ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a th\u00e0nh vi\u00ean \u0111\u00f3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 d\u00e2n s\u1ef1.<\/p>\n\n\n\n

6. Tr\u01b0\u1eddng h\u1ee3p th\u00e0nh vi\u00ean l\u00e0 t\u1ed5 ch\u1ee9c ch\u1ea5m d\u1ee9t t\u1ed3n t\u1ea1i, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n th\u00ec vi\u1ec7c tr\u1ea3 l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 \u0110i\u1ec1u l\u1ec7.<\/p>\n\n\n\n

\u0110i\u1ec1u 91. Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/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 th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/p>\n\n\n\n

2. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c th\u1ef1c hi\u1ec7n theo d\u00f5i, h\u1ea1ch to\u00e1n ri\u00eang giao d\u1ecbch n\u1ed9i b\u1ed9 v\u00e0 giao d\u1ecbch b\u00ean ngo\u00e0i. Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 kh\u00f4ng theo d\u00f5i, h\u1ea1ch to\u00e1n ri\u00eang giao d\u1ecbch n\u1ed9i b\u1ed9 th\u00ec to\u00e0n b\u1ed9 giao d\u1ecbch c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c coi l\u00e0 giao d\u1ecbch b\u00ean ngo\u00e0i.<\/p>\n\n\n\n

3. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3.<\/span><\/a><\/p>\n\n\n\n

M\u1ecdi th\u1eafc m\u1eafc v\u1ec1 lu\u1eadt h\u1ee3p t\u00e1c x\u00e3 2023 v\u00e0 c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn h\u1ee3p t\u00e1c x\u00e3, xin vui l\u00f2ng li\u00ean h\u1ec7 qua s\u1ed1 hotline: 0989228108<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

\u0110i\u1ec1u 73. T\u00e0i s\u1ea3n g\u00f3p v\u1ed1n 1. T\u00e0i s\u1ea3n g\u00f3p v\u1ed1n l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 t\u1ef1 do chuy\u1ec3n \u0111\u1ed5i, v\u00e0ng, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, c\u00f4ng ngh\u1ec7, b\u00ed quy\u1ebft k\u1ef9 thu\u1eadt, t\u00e0i s\u1ea3n kh\u00e1c, quy\u1ec1n kh\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam. 2. Ch\u1ec9 c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c … <\/p>\n","protected":false},"author":156,"featured_media":1423,"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],"tags":[],"class_list":["post-1422","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ban-tin-hop-tac-xa","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1422","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=1422"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1422\/revisions"}],"predecessor-version":[{"id":1424,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1422\/revisions\/1424"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/1423"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=1422"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=1422"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=1422"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}