{"id":2969,"date":"2026-06-09T08:04:32","date_gmt":"2026-06-09T01:04:32","guid":{"rendered":"https:\/\/kthtx.vn\/?p=2969"},"modified":"2026-06-15T08:10:49","modified_gmt":"2026-06-15T01:10:49","slug":"quan-ly-va-theo-doi-xac-lap-so-huu-tai-san-khong-phan-chia-tai-cac-hop-tac-xa","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2026\/06\/09\/quan-ly-va-theo-doi-xac-lap-so-huu-tai-san-khong-phan-chia-tai-cac-hop-tac-xa\/","title":{"rendered":"Qu\u1ea3n l\u00fd v\u00e0 theo d\u00f5i &#8220;X\u00e1c l\u1eadp s\u1edf h\u1eefu&#8221; t\u00e0i s\u1ea3n kh\u00f4ng ph\u00e2n chia t\u1ea1i c\u00e1c H\u1ee3p t\u00e1c x\u00e3"},"content":{"rendered":"\n<p>Qu\u1ea3n l\u00fd v\u00e0 theo d\u00f5i &#8220;X\u00e1c l\u1eadp s\u1edf h\u1eefu&#8221; t\u00e0i s\u1ea3n kh\u00f4ng ph\u00e2n chia t\u1ea1i c\u00e1c H\u1ee3p t\u00e1c x\u00e3<\/p>\n\n\n\n<p>T\u00e0i s\u1ea3n kh\u00f4ng ph\u00e2n chia l\u00e0 m\u1ed9t trong nh\u1eefng \u0111\u1eb7c tr\u01b0ng l\u1edbn nh\u1ea5t bi\u1ec7t l\u1eadp gi\u1eefa m\u00f4 h\u00ecnh H\u1ee3p t\u00e1c x\u00e3 (HTX) v\u00e0 doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng. \u0110\u00e2y l\u00e0 ph\u1ea7n t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb ngu\u1ed3n h\u1ed7 tr\u1ee3, tr\u1ee3 c\u1ea5p c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, t\u1eeb qu\u1ef9 ph\u00e1t tri\u1ec3n s\u1ea3n xu\u1ea5t ho\u1eb7c do t\u1eb7ng cho, th\u1eeba k\u1ebf&#8230; m\u00e0 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3, ch\u00fang kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p chia cho th\u00e0nh vi\u00ean khi h\u1ecd ra kh\u1ecfi HTX ho\u1eb7c khi HTX gi\u1ea3i th\u1ec3.<\/p>\n\n\n\n<p>Tuy nhi\u00ean, trong th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb, \u0111\u00e2y l\u1ea1i l\u00e0 &#8220;h\u1ed1 \u0111en&#8221; khi\u1ebfn nhi\u1ec1u k\u1ebf to\u00e1n v\u00e0 ban qu\u1ea3n tr\u1ecb HTX v\u01b0\u1edbng v\u00e0o v\u00f2ng lao l\u00fd ho\u1eb7c b\u1ecb xu\u1ea5t to\u00e1n khi thanh tra.<\/p>\n\n\n\n<p>\ud83d\udd34 Sai l\u1ea7m kinh \u0111i\u1ec3n: Gom chung v\u00e0 &#8220;c\u00e0o b\u1eb1ng&#8221; t\u00e0i s\u1ea3n<\/p>\n\n\n\n<p>Ph\u1ea7n l\u1edbn k\u1ebf to\u00e1n t\u1ea1i c\u00e1c HTX hi\u1ec7n nay \u2013 \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c k\u1ebf to\u00e1n ki\u00eam nhi\u1ec7m ho\u1eb7c chuy\u1ec3n t\u1eeb m\u00f4 h\u00ecnh doanh nghi\u1ec7p sang \u2013 th\u01b0\u1eddng m\u1eafc l\u1ed7i <strong>h\u1ea1ch to\u00e1n \u0111\u00e1nh \u0111\u1ed3ng<\/strong>.<\/p>\n\n\n\n<p>Khi HTX nh\u1eadn \u0111\u01b0\u1ee3c m\u1ed9t ngu\u1ed3n t\u00e0i s\u1ea3n (v\u00ed d\u1ee5: m\u00e1y m\u00f3c thi\u1ebft b\u1ecb t\u1eeb d\u1ef1 \u00e1n n\u00f4ng nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, nh\u00e0 kho do Nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3 kinh ph\u00ed x\u00e2y d\u1ef1ng, hay quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c giao), k\u1ebf to\u00e1n th\u01b0\u1eddng gom chung t\u1ea5t c\u1ea3 v\u00e0o danh m\u1ee5c T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) th\u00f4ng th\u01b0\u1eddng. H\u1ecd ch\u1ec9 theo d\u00f5i \u0111\u01a1n thu\u1ea7n v\u1ec1 m\u1eb7t nguy\u00ean gi\u00e1 v\u00e0 kh\u1ea5u hao hao m\u00f2n t\u00e0i s\u1ea3n m\u00e0 <strong>b\u1ecf qua vi\u1ec7c theo d\u00f5i ngu\u1ed3n v\u1ed1n h\u00ecnh th\u00e0nh ri\u00eang bi\u1ec7t<\/strong>, kh\u00f4ng t\u00e1ch b\u1ea1ch \u0111\u00e2u l\u00e0 t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb ngu\u1ed3n &#8220;t\u00e0i s\u1ea3n kh\u00f4ng ph\u00e2n chia&#8221;.<\/p>\n\n\n\n<p>\u26a0\ufe0f H\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng: R\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 t\u1ed5n th\u1ea5t t\u00e0i ch\u00ednh<\/p>\n\n\n\n<p>S\u1ef1 thi\u1ebfu s\u00e2u s\u00e1t trong vi\u1ec7c theo d\u00f5i ph\u00e2n lo\u1ea1i n\u00e0y d\u1eabn \u0111\u1ebfn nh\u1eefng h\u1ec7 l\u1ee5y c\u1ef1c k\u1ef3 n\u1eb7ng n\u1ec1:<\/p>\n\n\n\n<p>\u00a0<strong>Vi ph\u1ea1m nghi\u00eam tr\u1ecdng Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3 2023 &amp; Th\u00f4ng t\u01b0 71\/2024\/TT-BTC:<\/strong> Vi\u1ec7c kh\u00f4ng m\u1edf s\u1ed5 chi ti\u1ebft theo d\u00f5i ngu\u1ed3n v\u1ed1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u00e0i s\u1ea3n kh\u00f4ng ph\u00e2n chia l\u00e0 \u0111i ng\u01b0\u1ee3c l\u1ea1i nguy\u00ean t\u1eafc t\u00e0i ch\u00ednh b\u1eaft bu\u1ed9c c\u1ee7a kh\u1ed1i HTX.<\/p>\n\n\n\n<p>&nbsp;<strong>R\u1eafc r\u1ed1i l\u1edbn khi quy\u1ebft to\u00e1n, thanh tra:<\/strong> C\u00e1c ngu\u1ed3n v\u1ed1n h\u1ed7 tr\u1ee3 t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc lu\u00f4n \u0111i k\u00e8m c\u00e1c \u0111i\u1ec1u ki\u1ec7n ki\u1ec3m tra nghi\u00eam ng\u1eb7t. Khi \u0111o\u00e0n ki\u1ec3m tra, ki\u1ec3m to\u00e1n y\u00eau c\u1ea7u ch\u1ee9ng minh vi\u1ec7c s\u1eed d\u1ee5ng v\u00e0 hi\u1ec7n tr\u1ea1ng c\u1ee7a t\u00e0i s\u1ea3n kh\u00f4ng ph\u00e2n chia, k\u1ebf to\u00e1n kh\u00f4ng th\u1ec3 tr\u00edch xu\u1ea5t \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u \u0111\u1ed9c l\u1eadp, d\u1eabn \u0111\u1ebfn nguy c\u01a1 b\u1ecb <strong>thu h\u1ed3i kinh ph\u00ed h\u1ed7 tr\u1ee3<\/strong> ho\u1eb7c b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh.<\/p>\n\n\n\n<p>&nbsp;<strong>Tranh ch\u1ea5p n\u1ed9i b\u1ed9 khi gi\u1ea3i th\u1ec3 ho\u1eb7c thay \u0111\u1ed5i th\u00e0nh vi\u00ean:<\/strong> N\u1ebfu kh\u00f4ng t\u00e1ch b\u1ea1ch t\u1eeb \u0111\u1ea7u, khi c\u00f3 x\u00e3 vi\u00ean r\u00fat v\u1ed1n ho\u1eb7c HTX ti\u1ebfn h\u00e0nh gi\u1ea3i th\u1ec3, vi\u1ec7c \u0111\u1ecbnh gi\u00e1 v\u00e0 ph\u00e2n chia t\u00e0i s\u1ea3n s\u1ebd r\u01a1i v\u00e0o th\u1ebf b\u1ebf t\u1eafc, g\u00e2y tranh ch\u1ea5p k\u00e9o d\u00e0i do kh\u00f4ng ph\u00e2n \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u00e2u l\u00e0 t\u00e0i s\u1ea3n chung c\u1ee7a t\u1eadp th\u1ec3 v\u00e0 \u0111\u00e2u l\u00e0 t\u00e0i s\u1ea3n \u0111\u00f3ng g\u00f3p c\u1ee7a c\u00e1 nh\u00e2n.<\/p>\n\n\n\n<p>\ud83d\udca1 Gi\u1ea3i ph\u00e1p \u0111\u1ed9t ph\u00e1 t\u1eeb H\u1ec7 sinh th\u00e1i Ph\u1ea7n m\u1ec1m Qu\u1ea3n tr\u1ecb HTX Lotus<\/p>\n\n\n\n<p>\u0110\u1ec3 gi\u1ea3i quy\u1ebft tri\u1ec7t \u0111\u1ec3 b\u00e0i to\u00e1n &#8220;nh\u1ee9c nh\u1ed1i&#8221; n\u00e0y, h\u1ec7 sinh th\u00e1i ph\u1ea7n m\u1ec1m <strong>Lotus<\/strong> (bao g\u1ed3m ph\u00e2n h\u1ec7 K\u1ebf to\u00e1n HTX Lotus v\u00e0 Lotus SmartFarm\/Lotus Management) \u0111\u00e3 x\u00e2y d\u1ef1ng m\u1ed9t quy tr\u00ecnh qu\u1ea3n tr\u1ecb chuy\u00ean bi\u1ec7t, t\u1ef1 \u0111\u1ed9ng h\u00f3a ho\u00e0n to\u00e0n vi\u1ec7c theo d\u00f5i t\u00e0i s\u1ea3n kh\u00f4ng ph\u00e2n chia.<\/p>\n\n\n\n<p><strong>S\u1ef1 kh\u00e1c bi\u1ec7t c\u1ee7a Lotus:<\/strong> Lotus kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t ph\u1ea7n m\u1ec1m doanh nghi\u1ec7p \u0111\u01b0\u1ee3c &#8220;s\u1eeda \u0111\u1ed5i&#8221; l\u1ea1i, m\u00e0 l\u00e0 m\u1ed9t gi\u1ea3i ph\u00e1p \u0111\u01b0\u1ee3c nghi\u00ean c\u1ee9u s\u00e2u t\u1eeb c\u1ed1t l\u00f5i Lu\u1eadt HTX v\u00e0 th\u1ef1c t\u1ebf canh t\u00e1c, s\u1ea3n xu\u1ea5t t\u1ea1i Vi\u1ec7t Nam. S\u1eed d\u1ee5ng Lotus l\u00e0 c\u00e1ch t\u1ed1t nh\u1ea5t \u0111\u1ec3 b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n c\u1ee7a HTX v\u00e0 gi\u1eef an to\u00e0n ph\u00e1p l\u00fd cho ch\u00ednh b\u1ed9 m\u00e1y k\u1ebf to\u00e1n.<\/p>\n\n\n\n<p><strong>Th\u1ea1c s\u0129 Nguy\u1ec5n Tr\u1ecdng \u0110\u00f4ng<\/strong> <\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Qu\u1ea3n l\u00fd v\u00e0 theo d\u00f5i &#8220;X\u00e1c l\u1eadp s\u1edf h\u1eefu&#8221; t\u00e0i s\u1ea3n kh\u00f4ng ph\u00e2n chia t\u1ea1i c\u00e1c H\u1ee3p t\u00e1c x\u00e3 T\u00e0i s\u1ea3n kh\u00f4ng ph\u00e2n chia l\u00e0 m\u1ed9t trong nh\u1eefng \u0111\u1eb7c tr\u01b0ng l\u1edbn nh\u1ea5t bi\u1ec7t l\u1eadp gi\u1eefa m\u00f4 h\u00ecnh H\u1ee3p t\u00e1c x\u00e3 (HTX) v\u00e0 doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng. \u0110\u00e2y l\u00e0 ph\u1ea7n t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb &hellip; <\/p>\n","protected":false},"author":1,"featured_media":2261,"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":[103,7],"tags":[288],"class_list":["post-2969","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chuyen-doi-so-htx","category-ke-toan-hop-tac-xa-thuc-hanh","tag-quan-ly-tai-san-khong-chia-htx","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2969","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/comments?post=2969"}],"version-history":[{"count":5,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2969\/revisions"}],"predecessor-version":[{"id":2975,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2969\/revisions\/2975"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/2261"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=2969"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=2969"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=2969"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}