Vi\u1ec7c ki\u1ec3m k\u00ea kh\u00f4ng ch\u1ec9 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch m\u00e0 c\u00f2n l\u00e0 ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/p>\n\n\n\n
D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 m\u00e0 m\u1ed9t H\u1ee3p t\u00e1c x\u00e3 ph\u1ea3i<\/strong> ti\u1ebfn h\u00e0nh ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n:<\/p>\n\n\n\n 1. K\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m<\/strong><\/p>\n\n\n\n \u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn nh\u1ea5t. Tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m, HTX ph\u1ea3i ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 s\u00e1ch kh\u1edbp \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf.<\/p>\n\n\n\n \u2022 M\u1ee5c \u0111\u00edch:<\/strong> X\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3.<\/p>\n\n\n\n \u2022 Th\u1eddi \u0111i\u1ec3m:<\/strong> Th\u01b0\u1eddng v\u00e0o cu\u1ed1i ng\u00e0y 31\/12 h\u00e0ng n\u0103m.<\/p>\n\n\n\n 2. Chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp ho\u1eb7c gi\u1ea3i th\u1ec3<\/strong><\/p>\n\n\n\n Khi c\u1ea5u tr\u00fac t\u1ed5 ch\u1ee9c c\u1ee7a HTX thay \u0111\u1ed5i, vi\u1ec7c ki\u1ec3m k\u00ea l\u00e0 b\u1eaft bu\u1ed9c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh quy\u1ec1n l\u1ee3i v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c b\u00ean li\u00ean quan.<\/p>\n\n\n\n \u2022 Chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp:<\/strong> C\u1ea7n ki\u1ec3m k\u00ea \u0111\u1ec3 b\u00e0n giao t\u00e0i s\u1ea3n sang ph\u00e1p nh\u00e2n m\u1edbi.<\/p>\n\n\n\n \u2022 Gi\u1ea3i th\u1ec3 ho\u1eb7c ph\u00e1 s\u1ea3n:<\/strong> Ki\u1ec3m k\u00ea \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u00f2n l\u1ea1i nh\u1eb1m th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 tr\u1ea3 n\u1ee3 v\u00e0 ph\u00e2n chia cho c\u00e1c th\u00e0nh vi\u00ean.<\/p>\n\n\n\n 3. Thay \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh<\/strong><\/p>\n\n\n\n N\u1ebfu HTX c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 h\u00ecnh th\u1ee9c s\u1edf h\u1eefu (v\u00ed d\u1ee5: chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh qu\u1ea3n l\u00fd ho\u1eb7c c\u00f3 s\u1ef1 tham gia g\u00f3p v\u1ed1n \u0111\u1eb7c bi\u1ec7t t\u1eeb nh\u00e0 n\u01b0\u1edbc\/t\u1ed5 ch\u1ee9c kh\u00e1c), vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n l\u00e0 quy tr\u00ecnh b\u1eaft bu\u1ed9c.<\/p>\n\n\n\n 4. X\u1ea3y ra thi\u00ean tai, h\u1ecfa ho\u1ea1n ho\u1eb7c c\u00e1c thi\u1ec7t h\u1ea1i b\u1ea5t ng\u1edd<\/strong><\/p>\n\n\n\n Khi HTX g\u1eb7p ph\u1ea3i c\u00e1c s\u1ef1 c\u1ed1 ngo\u00e0i \u00fd mu\u1ed1n g\u00e2y th\u1ea5t tho\u00e1t t\u00e0i s\u1ea3n, Ban qu\u1ea3n tr\u1ecb ph\u1ea3i ch\u1ec9 \u0111\u1ea1o ki\u1ec3m k\u00ea ngay l\u1eadp t\u1ee9c.<\/p>\n\n\n\n \u2022 M\u1ee5c \u0111\u00edch:<\/strong> X\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 thi\u1ec7t h\u1ea1i th\u1ef1c t\u1ebf \u0111\u1ec3 c\u00f3 c\u0103n c\u1ee9 x\u1eed l\u00fd b\u1ea3o hi\u1ec3m, xin mi\u1ec5n gi\u1ea3m thu\u1ebf ho\u1eb7c l\u1eadp k\u1ebf ho\u1ea1ch ph\u1ee5c h\u1ed3i s\u1ea3n xu\u1ea5t.<\/p>\n\n\n\n 5. Khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i ng\u01b0\u1eddi qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n<\/strong><\/p>\n\n\n\n Trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p lu\u00e2n chuy\u1ec3n nh\u00e2n s\u1ef1 n\u1eafm gi\u1eef t\u00e0i s\u1ea3n, vi\u1ec7c ki\u1ec3m k\u00ea gi\u00fap ph\u00e2n \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m gi\u1eefa ng\u01b0\u1eddi c\u0169 v\u00e0 ng\u01b0\u1eddi m\u1edbi:<\/p>\n\n\n\n \u2022 Thay \u0111\u1ed5i Th\u1ee7 qu\u1ef9, Th\u1ee7 kho.<\/p>\n\n\n\n \u2022 Thay \u0111\u1ed5i K\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n.<\/p>\n\n\n\n \u2022 Thay \u0111\u1ed5i ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a HTX.<\/p>\n\n\n\n 6. Theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n<\/strong><\/p>\n\n\n\n HTX ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea khi c\u00f3 y\u00eau c\u1ea7u b\u1eb1ng v\u0103n b\u1ea3n t\u1eeb c\u00e1c c\u01a1 quan nh\u01b0:<\/p>\n\n\n\n \u2022 C\u01a1 quan Thu\u1ebf (khi thanh tra, ki\u1ec3m tra).<\/p>\n\n\n\n \u2022 C\u01a1 quan Thanh tra Ch\u00ednh ph\u1ee7.<\/p>\n\n\n\n \u2022 C\u01a1 quan ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc (n\u1ebfu HTX c\u00f3 s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch ho\u1eb7c h\u1ed7 tr\u1ee3 t\u1eeb nh\u00e0 n\u01b0\u1edbc).<\/p>\n\n\n\n 7. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh n\u1ed9i b\u1ed9<\/strong><\/p>\n\n\n\n Ngo\u00e0i c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, HTX c\u00f3 th\u1ec3 t\u1ef1 quy \u0111\u1ecbnh ki\u1ec3m k\u00ea trong c\u00e1c t\u00ecnh hu\u1ed1ng:<\/p>\n\n\n\n \u2022 Ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng\/qu\u00fd \u0111\u1ed1i v\u1edbi c\u00e1c m\u1eb7t h\u00e0ng mau h\u1ecfng ho\u1eb7c gi\u00e1 tr\u1ecb cao.<\/p>\n\n\n\n \u2022 Nghi ng\u1edd c\u00f3 s\u1ef1 gian l\u1eadn, m\u1ea5t m\u00e1t t\u00e0i s\u1ea3n.<\/p>\n\n\n\n \u2022 \u0110\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n \u0111\u1ec3 mang \u0111i th\u1ebf ch\u1ea5p vay v\u1ed1n ng\u00e2n h\u00e0ng.<\/p>\n\n\n\n L\u01b0u \u00fd quan tr\u1ecdng:<\/strong> > Sau khi ki\u1ec3m k\u00ea, HTX ph\u1ea3i l\u1eadp Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n<\/strong>. N\u1ebfu c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf v\u00e0 s\u1ed5 k\u1ebf to\u00e1n, k\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n v\u00e0 ghi s\u1ed5 k\u1ebft qu\u1ea3 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.
B\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o gi\u1ea3i ph\u00e1p qu\u00e1n l\u00fd s\u1ea3n Lotus HTX t\u1ea1i \u0111\u00e2y<\/p>\n\n\n\n