{"id":13919,"date":"2025-12-27T01:42:49","date_gmt":"2025-12-27T01:42:49","guid":{"rendered":"https:\/\/mva.vn\/?p=13919"},"modified":"2025-12-27T01:42:49","modified_gmt":"2025-12-27T01:42:49","slug":"thanh-ly-tai-san-co-dinh-va-danh-gia-lai-tai-san-co-dinh","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/thanh-ly-tai-san-co-dinh-va-danh-gia-lai-tai-san-co-dinh\/","title":{"rendered":"Thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 mua s\u1eafm v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) m\u00e0 c\u00f2n th\u01b0\u1eddng xuy\u00ean ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 nh\u01b0 <\/span>thanh l\u00fd TSC\u0110<\/b> ho\u1eb7c <\/span>\u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110<\/b>. \u0110\u00e2y l\u00e0 nh\u1eefng nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh quan tr\u1ecdng, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn <\/span>chi ph\u00ed, l\u1ee3i nhu\u1eadn, ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b> c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y ph\u00e2n t\u00edch <\/span>to\u00e0n di\u1ec7n \u2013 ch\u00ednh x\u00e1c \u2013 s\u00e1t th\u1ef1c t\u1ebf<\/b> v\u1ec1 thanh l\u00fd TSC\u0110 v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110, gi\u00fap doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n <\/span>hi\u1ec3u \u0111\u00fang \u2013 l\u00e0m \u0111\u00fang \u2013 tr\u00e1nh r\u1ee7i ro thu\u1ebf<\/b>.<\/span><\/p>\n

I. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 g\u00ec?<\/b><\/h2>\n

Theo quy \u0111\u1ecbnh k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh, <\/span>t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b> l\u00e0 nh\u1eefng t\u01b0 li\u1ec7u lao \u0111\u1ed9ng ch\u1ee7 y\u1ebfu, th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n

    \n
  • Ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai<\/span>
    \n<\/span><\/li>\n
  • C\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng t\u1eeb <\/span>01 n\u0103m tr\u1edf l\u00ean<\/b>
    \n<\/b><\/li>\n
  • Nguy\u00ean gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh <\/span>\u0111\u00e1ng tin c\u1eady<\/b>
    \n<\/b><\/li>\n
  • C\u00f3 gi\u00e1 tr\u1ecb t\u1eeb <\/span>30 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean<\/b> (theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh)<\/span>
    \n<\/span><\/li>\n<\/ul>\n

    \"\"<\/p>\n

    TSC\u0110 bao g\u1ed3m:<\/span><\/p>\n

      \n
    • TSC\u0110 h\u1eefu h\u00ecnh<\/span>
      \n<\/span><\/li>\n
    • TSC\u0110 v\u00f4 h\u00ecnh<\/span>
      \n<\/span><\/li>\n
    • TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh<\/span>
      \n<\/span><\/li>\n<\/ul>\n

      Trong v\u00f2ng \u0111\u1eddi c\u1ee7a TSC\u0110, doanh nghi\u1ec7p c\u00f3 th\u1ec3 <\/span>thanh l\u00fd<\/b> ho\u1eb7c <\/span>\u0111\u00e1nh gi\u00e1 l\u1ea1i<\/b> khi kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t \u2013 kinh doanh.<\/span><\/p>\n

      II. Thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 g\u00ec?<\/b><\/h2>\n

      1. Kh\u00e1i ni\u1ec7m thanh l\u00fd TSC\u0110<\/b><\/h3>\n

      Thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b> l\u00e0 vi\u1ec7c doanh nghi\u1ec7p <\/span>lo\u1ea1i b\u1ecf TSC\u0110 kh\u1ecfi qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng<\/b>, do c\u00e1c nguy\u00ean nh\u00e2n nh\u01b0:<\/span><\/p>\n

        \n
      • H\u1ebft th\u1eddi gian s\u1eed d\u1ee5ng, l\u1ea1c h\u1eadu k\u1ef9 thu\u1eadt<\/span>
        \n<\/span><\/li>\n
      • H\u01b0 h\u1ecfng kh\u00f4ng th\u1ec3 s\u1eeda ch\u1eefa<\/span>
        \n<\/span><\/li>\n
      • Kh\u00f4ng c\u00f2n nhu c\u1ea7u s\u1eed d\u1ee5ng<\/span>
        \n<\/span><\/li>\n
      • Thay \u0111\u1ed5i c\u01a1 c\u1ea5u s\u1ea3n xu\u1ea5t \u2013 kinh doanh<\/span>
        \n<\/span><\/li>\n
      • B\u00e1n t\u00e0i s\u1ea3n \u0111\u1ec3 thu h\u1ed3i v\u1ed1n<\/span>
        \n<\/span><\/li>\n<\/ul>\n

        Sau khi thanh l\u00fd, TSC\u0110 <\/span>kh\u00f4ng c\u00f2n ghi nh\u1eadn tr\u00ean s\u1ed5 k\u1ebf to\u00e1n<\/b> c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

        2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c thanh l\u00fd TSC\u0110<\/b><\/h3>\n

        Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p thanh l\u00fd TSC\u0110 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn sau:<\/span><\/p>\n

          \n
        • TSC\u0110 \u0111\u00e3 <\/span>kh\u1ea5u hao h\u1ebft<\/b> v\u00e0 kh\u00f4ng c\u00f2n s\u1eed d\u1ee5ng<\/span>
          \n<\/span><\/li>\n
        • TSC\u0110 <\/span>ch\u01b0a kh\u1ea5u hao h\u1ebft<\/b> nh\u01b0ng kh\u00f4ng c\u00f2n hi\u1ec7u qu\u1ea3 kinh t\u1ebf<\/span>
          \n<\/span><\/li>\n
        • TSC\u0110 b\u1ecb h\u01b0 h\u1ecfng do thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n<\/span>
          \n<\/span><\/li>\n
        • TSC\u0110 d\u01b0 th\u1eeba do thay \u0111\u1ed5i c\u00f4ng ngh\u1ec7, m\u00f4 h\u00ecnh kinh doanh<\/span>
          \n<\/span><\/li>\n<\/ul>\n

          Vi\u1ec7c thanh l\u00fd ph\u1ea3i c\u00f3 <\/span>quy\u1ebft \u0111\u1ecbnh h\u1ee3p l\u1ec7<\/b>, h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n

          III. H\u1ed3 s\u01a1 thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b><\/h2>\n

          M\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 thanh l\u00fd TSC\u0110 \u0111\u1ea7y \u0111\u1ee7 th\u01b0\u1eddng bao g\u1ed3m:<\/span><\/p>\n

            \n
          1. Quy\u1ebft \u0111\u1ecbnh thanh l\u00fd TSC\u0110<\/b> c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n<\/span>
            \n<\/span><\/li>\n
          2. Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea, \u0111\u00e1nh gi\u00e1 hi\u1ec7n tr\u1ea1ng TSC\u0110<\/b>
            \n<\/b><\/li>\n
          3. Bi\u00ean b\u1ea3n thanh l\u00fd TSC\u0110<\/b>
            \n<\/b><\/li>\n
          4. H\u1ee3p \u0111\u1ed3ng b\u00e1n t\u00e0i s\u1ea3n<\/b> (n\u1ebfu b\u00e1n cho b\u00ean th\u1ee9 ba)<\/span>
            \n<\/span><\/li>\n
          5. H\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n<\/b> theo quy \u0111\u1ecbnh<\/span>
            \n<\/span><\/li>\n
          6. Ch\u1ee9ng t\u1eeb thu ti\u1ec1n<\/b> (\u1ee7y nhi\u1ec7m thu, phi\u1ebfu thu, sao k\u00ea ng\u00e2n h\u00e0ng\u2026)<\/span>
            \n<\/span><\/li>\n<\/ol>\n

            H\u1ed3 s\u01a1 c\u00e0ng \u0111\u1ea7y \u0111\u1ee7, <\/span>r\u1ee7i ro b\u1ecb lo\u1ea1i chi ph\u00ed khi quy\u1ebft to\u00e1n thu\u1ebf c\u00e0ng th\u1ea5p<\/b>.<\/span><\/p>\n

            IV. H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n thanh l\u00fd TSC\u0110<\/b><\/h2>\n

            1. Ghi gi\u1ea3m nguy\u00ean gi\u00e1 v\u00e0 hao m\u00f2n<\/b><\/h3>\n

            Khi thanh l\u00fd TSC\u0110:<\/span><\/p>\n

              \n
            • Ghi gi\u1ea3m <\/span>nguy\u00ean gi\u00e1<\/b>
              \n<\/b><\/li>\n
            • Ghi gi\u1ea3m <\/span>hao m\u00f2n l\u0169y k\u1ebf<\/b>
              \n<\/b><\/li>\n
            • X\u00e1c \u0111\u1ecbnh <\/span>gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i<\/b> c\u1ee7a t\u00e0i s\u1ea3n<\/span>
              \n<\/span><\/li>\n<\/ul>\n

              2. Ghi nh\u1eadn chi ph\u00ed v\u00e0 thu nh\u1eadp thanh l\u00fd<\/b><\/h3>\n
                \n
              • Chi ph\u00ed thanh l\u00fd<\/b> (chi ph\u00ed th\u00e1o d\u1ee1, v\u1eadn chuy\u1ec3n, m\u00f4i gi\u1edbi\u2026) \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed kh\u00e1c<\/span>
                \n<\/span><\/li>\n
              • Thu nh\u1eadp t\u1eeb thanh l\u00fd<\/b> \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o thu nh\u1eadp kh\u00e1c<\/span>
                \n<\/span><\/li>\n<\/ul>\n

                3. X\u00e1c \u0111\u1ecbnh l\u00e3i ho\u1eb7c l\u1ed7 thanh l\u00fd TSC\u0110<\/b><\/h3>\n
                  \n
                • L\u00e3i thanh l\u00fd = Thu nh\u1eadp \u2013 (Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i + Chi ph\u00ed thanh l\u00fd)<\/span>
                  \n<\/span><\/li>\n
                • L\u1ed7 thanh l\u00fd = (Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i + Chi ph\u00ed thanh l\u00fd) \u2013 Thu nh\u1eadp<\/span>
                  \n<\/span><\/li>\n<\/ul>\n

                  Kho\u1ea3n l\u00e3i\/l\u1ed7 n\u00e0y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn <\/span>k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3<\/b>.<\/span><\/p>\n

                  V. Thu\u1ebf li\u00ean quan \u0111\u1ebfn thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b><\/h2>\n

                  1. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/b><\/h3>\n
                    \n
                  • N\u1ebfu doanh nghi\u1ec7p <\/span>b\u00e1n TSC\u0110<\/b>, ph\u1ea3i <\/span>xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT<\/b>
                    \n<\/b><\/li>\n
                  • Thu\u1ebf su\u1ea5t GTGT \u00e1p d\u1ee5ng theo lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/span>
                    \n<\/span><\/li>\n
                  • Tr\u01b0\u1eddng h\u1ee3p thanh l\u00fd n\u1ed9i b\u1ed9, ti\u00eau h\u1ee7y: <\/span>kh\u00f4ng ph\u00e1t sinh GTGT \u0111\u1ea7u ra<\/b>
                    \n<\/b><\/li>\n<\/ul>\n

                    2. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN)<\/b><\/h3>\n
                      \n
                    • L\u00e3i thanh l\u00fd: <\/span>t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN<\/b>
                      \n<\/b><\/li>\n
                    • L\u1ed7 thanh l\u00fd: <\/span>\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/b> n\u1ebfu c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7<\/span>
                      \n<\/span><\/li>\n<\/ul>\n

                      VI. \u0110\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 g\u00ec?<\/b><\/h2>\n

                      1. Kh\u00e1i ni\u1ec7m \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110<\/b><\/h3>\n

                      \u0110\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b> l\u00e0 vi\u1ec7c doanh nghi\u1ec7p <\/span>x\u00e1c \u0111\u1ecbnh l\u1ea1i gi\u00e1 tr\u1ecb c\u1ee7a TSC\u0110<\/b> t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh, thay th\u1ebf cho gi\u00e1 tr\u1ecb \u0111ang ghi s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n

                      Vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i <\/span>kh\u00f4ng th\u1ef1c hi\u1ec7n t\u00f9y ti\u1ec7n<\/b>, m\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong <\/span>nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 theo quy \u0111\u1ecbnh<\/b>.<\/span><\/p>\n

                      2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110<\/b><\/h3>\n

                      Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

                        \n
                      • C\u1ed5 ph\u1ea7n h\u00f3a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc<\/span>
                        \n<\/span><\/li>\n
                      • G\u00f3p v\u1ed1n, li\u00ean doanh, h\u1ee3p nh\u1ea5t, chia t\u00e1ch doanh nghi\u1ec7p<\/span>
                        \n<\/span><\/li>\n
                      • S\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/span>
                        \n<\/span><\/li>\n
                      • Theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n<\/span>
                        \n<\/span><\/li>\n<\/ul>\n

                        \u00a0Doanh nghi\u1ec7p <\/span>kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 \u00fd \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 \u0111\u1ec3 l\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b>.<\/span><\/p>\n

                        VII. Nguy\u00ean t\u1eafc \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b><\/h2>\n

                        Khi \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110, c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc:<\/span><\/p>\n

                          \n
                        • Ph\u1ea3n \u00e1nh <\/span>gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00e1nh gi\u00e1<\/b>
                          \n<\/b><\/li>\n
                        • C\u00f3 <\/span>h\u1ed9i \u0111\u1ed3ng \u0111\u00e1nh gi\u00e1<\/b> ho\u1eb7c t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ed9c l\u1eadp<\/span>
                          \n<\/span><\/li>\n
                        • C\u00f3 <\/span>bi\u00ean b\u1ea3n \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110<\/b>
                          \n<\/b><\/li>\n
                        • Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 ph\u1ea3i \u0111\u01b0\u1ee3c <\/span>h\u1ea1ch to\u00e1n \u0111\u00fang quy \u0111\u1ecbnh<\/b>
                          \n<\/b><\/li>\n<\/ul>\n

                          VIII. H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110<\/b><\/h2>\n

                          1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1nh gi\u00e1 t\u0103ng TSC\u0110<\/b><\/h3>\n
                            \n
                          • Ghi t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110<\/span>
                            \n<\/span><\/li>\n
                          • Ch\u00eanh l\u1ec7ch t\u0103ng \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o <\/span>v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/b> (kh\u00f4ng ghi nh\u1eadn v\u00e0o thu nh\u1eadp)<\/span>
                            \n<\/span><\/li>\n<\/ul>\n

                            2. Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1nh gi\u00e1 gi\u1ea3m TSC\u0110<\/b><\/h3>\n
                              \n
                            • Ghi gi\u1ea3m nguy\u00ean gi\u00e1<\/span>
                              \n<\/span><\/li>\n
                            • Ch\u00eanh l\u1ec7ch gi\u1ea3m \u0111\u01b0\u1ee3c ghi gi\u1ea3m <\/span>v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/b> ho\u1eb7c x\u1eed l\u00fd theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n<\/span>
                              \n<\/span><\/li>\n<\/ul>\n

                              \u00a0\u0110\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 <\/span>kh\u00f4ng l\u00e0m ph\u00e1t sinh doanh thu hay chi ph\u00ed ngay<\/b>, m\u00e0 ch\u1ee7 y\u1ebfu \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn <\/span>c\u01a1 c\u1ea5u v\u1ed1n v\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n<\/b>.<\/span><\/p>\n

                              IX. So s\u00e1nh thanh l\u00fd TSC\u0110 v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110<\/b><\/h2>\n\n\n\n\n\n\n\n\n
                              \n

                              Ti\u00eau ch\u00ed<\/b><\/p>\n<\/td>\n

                              		\n

                              Thanh l\u00fd TSC\u0110<\/b><\/p>\n<\/td>\n

                              		\n

                              \u0110\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110<\/b><\/p>\n<\/td>\n<\/tr>\n

                              \n

                              B\u1ea3n ch\u1ea5t<\/span><\/p>\n<\/td>\n

                              		\n

                              Lo\u1ea1i b\u1ecf t\u00e0i s\u1ea3n\u00a0<\/span><\/p>\n<\/td>\n

                              		\n

                              X\u00e1c \u0111\u1ecbnh l\u1ea1i gi\u00e1 tr\u1ecb<\/span><\/p>\n<\/td>\n<\/tr>\n

                              \n

                              C\u00f3 b\u00e1n t\u00e0i s\u1ea3n<\/span><\/p>\n<\/td>\n

                              		\n

                              C\u00f3 th\u1ec3 c\u00f3<\/span><\/p>\n<\/td>\n

                              		\n

                              Kh\u00f4ng<\/span><\/p>\n<\/td>\n<\/tr>\n

                              \n

                              \u1ea2nh h\u01b0\u1edfng k\u1ebft qu\u1ea3 kinh doanh<\/span><\/p>\n<\/td>\n

                              		\n

                              C\u00f3<\/span><\/p>\n<\/td>\n

                              		\n

                              Kh\u00f4ng tr\u1ef1c ti\u1ebfp<\/span><\/p>\n<\/td>\n<\/tr>\n

                              \n

                              Ph\u00e1t sinh thu\u1ebf GTGT<\/span><\/p>\n<\/td>\n

                              		\n

                              C\u00f3 (n\u1ebfu b\u00e1n)<\/span><\/p>\n<\/td>\n

                              		\n

                              Kh\u00f4ng<\/span><\/p>\n<\/td>\n<\/tr>\n

                              \n

                              \u0110i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n<\/span><\/p>\n<\/td>\n

                              		\n

                              Ch\u1ee7 \u0111\u1ed9ng<\/span><\/p>\n<\/td>\n

                              		\n

                              H\u1ea1n ch\u1ebf, theo quy \u0111\u1ecbnh<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                              X. Nh\u1eefng sai s\u00f3t doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p<\/b><\/h2>\n
                                \n
                              • Thanh l\u00fd TSC\u0110 <\/span>kh\u00f4ng c\u00f3 quy\u1ebft \u0111\u1ecbnh<\/b>
                                \n<\/b><\/li>\n
                              • B\u00e1n t\u00e0i s\u1ea3n <\/span>kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n<\/b>
                                \n<\/b><\/li>\n
                              • H\u1ea1ch to\u00e1n l\u1ed7 thanh l\u00fd <\/span>kh\u00f4ng \u0111\u1ee7 h\u1ed3 s\u01a1<\/b>
                                \n<\/b><\/li>\n
                              • T\u1ef1 \u00fd \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 \u0111\u1ec3 t\u0103ng v\u1ed1n, t\u0103ng t\u00e0i s\u1ea3n<\/span>
                                \n<\/span><\/li>\n
                              • Nh\u1ea7m l\u1eabn gi\u1eefa <\/span>thanh l\u00fd \u2013 nh\u01b0\u1ee3ng b\u00e1n \u2013 \u0111i\u1ec1u chuy\u1ec3n n\u1ed9i b\u1ed9<\/b>
                                \n<\/b><\/li>\n<\/ul>\n

                                Nh\u1eefng sai s\u00f3t n\u00e0y d\u1ec5 d\u1eabn \u0111\u1ebfn <\/span>b\u1ecb lo\u1ea1i chi ph\u00ed, truy thu thu\u1ebf, ph\u1ea1t h\u00e0nh ch\u00ednh<\/b> khi thanh tra \u2013 quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n

                                XI. K\u1ebft lu\u1eadn<\/b><\/h2>\n

                                Thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 <\/span>nghi\u1ec7p v\u1ee5 kh\u00f4ng th\u01b0\u1eddng xuy\u00ean nh\u01b0ng c\u00f3 r\u1ee7i ro cao<\/b> n\u1ebfu doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n <\/span>hi\u1ec3u sai ho\u1eb7c l\u00e0m sai<\/b>.<\/span><\/p>\n

                                C\u00e1ch ti\u1ebfp c\u1eadn \u0111\u00fang \u0111\u1eafn l\u00e0:<\/span><\/p>\n

                                  \n
                                • T\u00f4n tr\u1ecdng <\/span>nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u2013 ph\u00e1p l\u00fd<\/b>
                                  \n<\/b><\/li>\n
                                • Chu\u1ea9n b\u1ecb <\/span>h\u1ed3 s\u01a1 ch\u1eb7t ch\u1ebd, \u0111\u1ea7y \u0111\u1ee7<\/b>
                                  \n<\/b><\/li>\n
                                • H\u1ea1ch to\u00e1n <\/span>\u0111\u00fang b\u1ea3n ch\u1ea5t \u2013 \u0111\u00fang th\u1eddi \u0111i\u1ec3m<\/b>
                                  \n<\/b><\/li>\n
                                • Kh\u00f4ng ch\u1ea1y theo h\u00ecnh th\u1ee9c l\u00e0m \u0111\u1eb9p s\u1ed1 li\u1ec7u ng\u1eafn h\u1ea1n<\/span>
                                  \n<\/span><\/li>\n<\/ul>\n

                                  L\u00e0m \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u ch\u00ednh l\u00e0 <\/span>c\u00e1ch qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh b\u1ec1n v\u1eefng<\/b>, gi\u00fap doanh nghi\u1ec7p <\/span>\u0111i \u0111\u01b0\u1eddng d\u00e0i, an to\u00e0n v\u00e0 minh b\u1ea1ch<\/b>.<\/span><\/p>","protected":false},"excerpt":{"rendered":"

                                  Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 mua s\u1eafm v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) m\u00e0 c\u00f2n..<\/p>\n","protected":false},"author":1,"featured_media":13920,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-13919","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"Thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u2013 Quy \u0111\u1ecbnh, h\u1ed3 s\u01a1, h\u1ea1ch to\u00e1n v\u00e0 l\u01b0u \u00fd quan tr\u1ecdng. 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