{"id":3711,"date":"2022-10-26T08:55:56","date_gmt":"2022-10-26T01:55:56","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=3711"},"modified":"2022-10-28T15:33:25","modified_gmt":"2022-10-28T08:33:25","slug":"hach-toan-bat-dong-san-dau-tu","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/hach-toan-bat-dong-san-dau-tu\/","title":{"rendered":"H\u1ea1ch to\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0"},"content":{"rendered":"<p style=\"text-align: right;\"><em>Ngu\u1ed3n: Facebook, <a href=\"https:\/\/www.facebook.com\/duchaketoan\/posts\/5320776168038912\" target=\"_blank\" rel=\"noopener noreferrer\">B\u00f9i Th\u00fay H\u00e0<\/a><\/em><\/p>\n<h2>1. B\u00e2\u0301t \u0111\u00f4\u0323ng sa\u0309n \u0111\u00e2\u0300u t\u01b0 la\u0300 gi\u0300?<\/h2>\n<ul>\n<li>B\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n kh\u00f4ng th\u1ec3 di d\u1eddi, c\u1ee5 th\u1ec3 l\u00e0 \u0111\u1ea5t \u0111ai, nh\u00e0 c\u1eeda, m\u1eb7t b\u1eb1ng,&#8230;\u0110\u00e2y l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n mang l\u1ea1i t\u00ednh sinh l\u1eddi r\u1ea5t cao cho ch\u1ee7 s\u1edf h\u1eefu.<\/li>\n<li>B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 l\u00e0 nh\u1eefng g\u00ec li\u00ean quan \u0111\u1ebfn b\u1ea5t \u0111\u1ed9ng s\u1ea3n nh\u01b0ng n\u00f3 thu h\u1eb9p l\u1ea1i \u1edf m\u1ed9t ph\u1ea1m vi nh\u1ecf h\u01a1n. L\u0129nh v\u1ef1c n\u00e0y bao g\u1ed3m quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111ai, nh\u00e0 c\u1eeda v\u00e0 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng do ng\u01b0\u1eddi ch\u1ee7 s\u1edf h\u1eefu n\u1eafm gi\u1eef.<\/li>\n<li>Nh\u1eefng t\u00e0i s\u1ea3n \u0111\u00f3 c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ng\u01b0\u1eddi kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 \u0111i thu\u00ea theo h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh. Sau m\u1ed9t th\u1eddi gian n\u1eafm gi\u1eef, ch\u1ee7 s\u1edf h\u1eefu s\u1ebd thu \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn t\u1eeb vi\u1ec7c gi\u00e1 c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u0103ng l\u00ean.<\/li>\n<li>Tuy nhi\u00ean nh\u1eefng t\u00e0i s\u1ea3n trong l\u0129nh v\u1ef1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong s\u1ea3n xu\u1ea5t, cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c cho nh\u1eefng m\u1ee5c \u0111\u00edch qu\u1ea3n l\u00fd kh\u00e1c. B\u00ean c\u1ea1nh \u0111\u00f3 ch\u00fang c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c \u0111em b\u00e1n \u0111\u1ec3 kinh doanh nh\u01b0 th\u00f4ng th\u01b0\u1eddng m\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c ch\u1ee7 s\u1edf h\u1eefu n\u1eafm gi\u1eef v\u00e0 thu l\u1eddi t\u1eeb vi\u1ec7c b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u0103ng gi\u00e1.<\/li>\n<\/ul>\n<h2>2. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o \u0111\u01b0\u1ee3c coi l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/h2>\n<ul>\n<li>B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 s\u1ebd bao g\u1ed3m quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111ai c\u1ee7a c\u00e1 nh\u00e2n hay t\u1ed5 ch\u1ee9c s\u1edf h\u1eefu n\u00f3. Nh\u1eefng ng\u01b0\u1eddi n\u00e0y s\u1ebd n\u1eafm gi\u1eef ch\u00fang trong m\u1ed9t th\u1eddi gian d\u00e0i v\u00e0 \u0111\u1ee3i \u0111\u1ebfn khi ch\u00fang t\u0103ng gi\u00e1 th\u00ec h\u1ecd s\u1ebd thu \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn.<\/li>\n<li>B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 c\u0169ng bao g\u1ed3m quy\u1ec1n s\u1edf h\u1eefu \u0111\u1ea5t \u0111ai c\u1ee7a m\u1ed9t c\u00e1 nh\u00e2n hay doanh nghi\u1ec7p n\u00e0o \u0111\u00f3 nh\u01b0ng ch\u1ee7 s\u1edf h\u1eefu v\u1eabn ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ee5c \u0111\u00edch kinh doanh nh\u1ea5t \u0111\u1ecbnh. H\u1ecd c\u00f3 th\u1ec3 l\u00e0 nh\u1eefng ng\u01b0\u1eddi c\u00f3 d\u01b0 ngu\u1ed3n v\u1ed1n v\u00e0 ch\u1ec9 \u0111\u01a1n thu\u1ea7n mua l\u1ea1i \u0111\u1ea5t \u0111ai ch\u1ee9 ch\u01b0a c\u00f3 \u00fd \u0111\u1ecbnh s\u1eed d\u1ee5ng ch\u00fang \u0111\u1ec3 thu l\u1ee3i nhu\u1eadn trong t\u01b0\u01a1ng lai.<\/li>\n<li>Nh\u00e0, m\u1eb7t b\u1eb1ng, c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng do c\u00e1 nh\u00e2n ho\u1eb7c doanh nghi\u1ec7p s\u1edf h\u1eefu v\u00e0 cho ng\u01b0\u1eddi kh\u00e1c thu\u00ea l\u1ea1i r\u1ed3i thu ph\u00ed t\u1eeb h\u1ecd.<\/li>\n<li>Trong tr\u01b0\u1eddng h\u1ee3p n\u1ebfu m\u1ed9t C\u00f4ng ty m\u1eb9 m\u00e0 cho c\u00e1c C\u00f4ng ty con c\u1ee7a m\u00ecnh thu\u00ea ho\u1eb7c s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111ai trong qu\u00e1 tr\u00ecnh kinh doanh th\u00ec trong h\u1ea1ch to\u00e1n \u0111\u1ecbnh k\u1ef3 tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty con, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u00f3 v\u1eabn \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0.<\/li>\n<\/ul>\n<h2>3. C\u00e1ch t\u00ednh gi\u00e1 c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/h2>\n<p>C\u1ea7n bi\u1ebft v\u1ec1 nguy\u00ean gi\u00e1 c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 =&gt; \u0110\u00e2y l\u00e0 t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed m\u00e0 m\u1ed9t c\u00e1 nh\u00e2n hay doanh nghi\u1ec7p ph\u1ea3i b\u1ecf ra \u0111\u1ec3 c\u00f3 quy\u1ec1n s\u1edf h\u1eefu b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00f3, t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00e1c lo\u1ea1i b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00f3 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng xong. Chi ph\u00ed \u0111\u00f3 c\u0169ng bao g\u1ed3m chi ph\u00ed ph\u00e1p l\u00fd, gi\u1ea5y t\u1edd li\u00ean quan \u0111\u1ec3 ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c s\u1edf h\u1eefu c\u1ee7a c\u00e1 nh\u00e2n, doanh nghi\u1ec7p.<\/p>\n<ul>\n<li>N\u1ebfu trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm (Tr\u1ea3 g\u00f3p) th\u00ec theo quy \u0111\u1ecbnh, nguy\u00ean gi\u00e1 c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00f3 \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c tr\u1ea3 ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m mua.<\/li>\n<li>N\u1ebfu trong tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 t\u1ef1 x\u00e2y d\u1ef1ng th\u00ec nguy\u00ean gi\u00e1 c\u1ee7a n\u00f3 s\u1ebd bao g\u1ed3m c\u1ea3 chi ph\u00ed x\u00e2y d\u1ef1ng v\u00e0 nh\u1eefng chi ph\u00ed ph\u00e1t sinh t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c x\u00e2y d\u1ef1ng.<\/li>\n<\/ul>\n<p>Ti\u1ebfp theo l\u00e0 hao m\u00f2n c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0: \u0110\u00e2y l\u00e0 kho\u1ea3n chi ph\u00ed m\u00e0 b\u1ea5t k\u1ef3 ai l\u00e0m trong l\u0129nh v\u1ef1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ec1u ph\u1ea3i bi\u1ebft =&gt; Trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng ho\u1eb7c n\u1eafm gi\u1eef \u0111\u1ec3 ch\u1edd b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 t\u0103ng gi\u00e1 th\u00ec c\u00f3 m\u1ed9t s\u1ed1 chi ph\u00ed ph\u00e1t sinh \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 kh\u1ea5u hao (V\u00ed d\u1ee5 l\u00e0 c\u00e1c chi ph\u00ed d\u00e0nh cho vi\u1ec7c s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o \u0111\u1ea5t \u0111ai, m\u1eb7t b\u1eb1ng do \u1ea3nh h\u01b0\u1edfng c\u1ee7a th\u1eddi ti\u1ebft\u2026 Ho\u1eb7c trong qu\u00e1 tr\u00ecnh ch\u1ee7 s\u1edf h\u1eefu cho thu\u00ea \u0111\u1ea5t \u0111ai th\u00ec c\u00e0ng cho thu\u00ea nhi\u1ec1u l\u1ea7n th\u00ec gi\u00e1 tr\u1ecb c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00f3 ng\u00e0y c\u00e0ng gi\u1ea3m).<\/p>\n<p>Kho\u1ea3n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i: \u0110\u01b0\u1ee3c t\u00ednh b\u1eb1ng s\u1ef1 ch\u00eanh l\u1ec7ch c\u1ee7a nguy\u00ean gi\u00e1 v\u1edbi kho\u1ea3n kh\u1ea5u hao c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 sau m\u1ed9t th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh. \u0110\u00e2y ch\u00ednh l\u00e0 gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m h\u1ea1ch to\u00e1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a n\u00f3.<\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-1936\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/team-work-process-young-business-managers-crew-working-with-new-startup-project-labtop-wood-table-typing-keyboard-texting-message-analyse-graph-plans.jpg\" alt=\"\" width=\"1199\" height=\"634\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/team-work-process-young-business-managers-crew-working-with-new-startup-project-labtop-wood-table-typing-keyboard-texting-message-analyse-graph-plans.jpg 1199w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/team-work-process-young-business-managers-crew-working-with-new-startup-project-labtop-wood-table-typing-keyboard-texting-message-analyse-graph-plans-300x159.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/team-work-process-young-business-managers-crew-working-with-new-startup-project-labtop-wood-table-typing-keyboard-texting-message-analyse-graph-plans-1024x541.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/team-work-process-young-business-managers-crew-working-with-new-startup-project-labtop-wood-table-typing-keyboard-texting-message-analyse-graph-plans-768x406.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/team-work-process-young-business-managers-crew-working-with-new-startup-project-labtop-wood-table-typing-keyboard-texting-message-analyse-graph-plans-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/team-work-process-young-business-managers-crew-working-with-new-startup-project-labtop-wood-table-typing-keyboard-texting-message-analyse-graph-plans-60x32.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/team-work-process-young-business-managers-crew-working-with-new-startup-project-labtop-wood-table-typing-keyboard-texting-message-analyse-graph-plans-100x53.jpg 100w\" sizes=\"(max-width: 1199px) 100vw, 1199px\" \/><\/p>\n<h2>4. T\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng<\/h2>\n<p>Theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, \u0111\u1ec3 h\u1ea1ch to\u00e1n K\u1ebf to\u00e1n B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 th\u00ec s\u1eed d\u1ee5ng TK 217.<\/p>\n<p>T\u00e0i kho\u1ea3n 217 (B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0): L\u00e0 TK s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 (B\u0110S\u0110T) c\u1ee7a Doanh nghi\u1ec7p theo nguy\u00ean gi\u00e1, \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng t\u01b0\u01a1ng t\u1ef1 nh\u01b0 TSC\u0110.<\/p>\n<h2>5. M\u1ed9t s\u1ed1 b\u00fat to\u00e1n giao d\u1ecbch ch\u1ee7 y\u1ebfu<\/h2>\n<h3>5.1. Khi mua b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/h3>\n<p>Tr\u01b0\u1eddng h\u1ee3p mua tr\u1ea3 ti\u1ec1n ngay, n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 217 &#8211; B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 133 &#8211; Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (TK 1332)<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 c\u00e1c TK 111, 112<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec nguy\u00ean gi\u00e1 B\u0110S\u0110T bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/p>\n<p>Mua B\u0110S\u0110T theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm:<\/p>\n<p>Ghi nh\u1eadn B\u0110S\u0110T \u0111\u01b0\u1ee3c mua, n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c ph\u00e1p kh\u1ea5u tr\u1eeb, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 217 &#8211; B\u0110S\u0110T (Theo gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 242 &#8211; Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (Ph\u1ea7n l\u00e3i tr\u1ea3 ch\u1eadm t\u00ednh b\u1eb1ng s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa T\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n tr\u1eeb (-) Gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o)<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 133 &#8211; Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (TK 1332)<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 331 &#8211; Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec nguy\u00ean gi\u00e1 B\u0110S\u0110T bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/p>\n<p>H\u00e0ng k\u1ef3, t\u00ednh v\u00e0 ph\u00e2n b\u1ed5 s\u1ed1 l\u00e3i ph\u1ea3i tr\u1ea3 v\u1ec1 vi\u1ec7c mua B\u0110S\u0110T theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 635 &#8211; Chi ph\u00ed t\u00e0i ch\u00ednh<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 242 &#8211; Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/p>\n<p>Khi thanh to\u00e1n ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 331 &#8211; Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 515 &#8211; Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (Ph\u1ea7n chi\u1ebft kh\u1ea5u thanh to\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng do thanh to\u00e1n tr\u01b0\u1edbc th\u1eddi h\u1ea1n &#8211; N\u1ebfu c\u00f3)<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 c\u00e1c TK 111, 112,&#8230;<\/p>\n<h3>5.2 Tr\u01b0\u1eddng h\u1ee3p x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n ho\u00e0n th\u00e0nh b\u00e0n giao<\/h3>\n<p>Khi ph\u00e1t sinh chi ph\u00ed x\u00e2y d\u1ef1ng B\u0110S\u0110T, c\u0103n c\u1ee9 v\u00e0o c\u00e1c t\u00e0i li\u1ec7u v\u00e0 ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan, k\u1ebf to\u00e1n t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0o B\u00ean N\u1ee3 TK 241 \u201cXDCB d\u1edf dang\u201d (T\u01b0\u01a1ng t\u1ef1 nh\u01b0 x\u00e2y d\u1ef1ng TSC\u0110 h\u1eefu h\u00ecnh =&gt; Xem gi\u1ea3i th\u00edch t\u00e0i kho\u1ea3n 211 \u201cTSC\u0110 h\u1eefu h\u00ecnh\u201d).<\/p>\n<p>Khi giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 XDCB ho\u00e0n th\u00e0nh b\u00e0n giao chuy\u1ec3n t\u00e0i s\u1ea3n \u0111\u1ea7u t\u01b0 th\u00e0nh B\u0110S\u0110T, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 b\u00e0n giao, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 217 &#8211; B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 241 &#8211; XDCB d\u1edf dang<\/p>\n<h3>5.3. Chuy\u1ec3n t\u1eeb B\u0110S ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng ho\u1eb7c h\u00e0ng t\u1ed3n kho th\u00e0nh B\u0110S\u0110T<\/h3>\n<p>Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i TSC\u0110 th\u00e0nh B\u0110S\u0110T, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 217 &#8211; B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 211 &#8211; TSC\u0110 h\u1eefu h\u00ecnh, ho\u1eb7c<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 213 &#8211; TSC\u0110 v\u00f4 h\u00ecnh<\/p>\n<p>\u0110\u1ed3ng th\u1eddi k\u1ebft chuy\u1ec3n s\u1ed1 hao m\u00f2n l\u0169y k\u1ebf, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 c\u00e1c TK 2141, 2143<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 2147 &#8211; Hao m\u00f2n B\u0110S\u0110T (N\u1ebfu B\u0110S\u0110T \u0111\u1ec3 cho thu\u00ea)<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 217 &#8211; B\u0110S\u0110T (N\u1ebfu B\u0110S\u0110T n\u1eafm gi\u1eef ch\u1edd t\u0103ng gi\u00e1)<\/p>\n<p>Khi chuy\u1ec3n t\u1eeb h\u00e0ng t\u1ed3n kho th\u00e0nh B\u0110S\u0110T, c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 217 &#8211; B\u0110S\u0110T<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 c\u00e1c TK 1557, 1567<\/p>\n<ul>\n<li>N\u1ebfu B\u0110S\u0110T d\u00f9ng \u0111\u1ec3 cho thu\u00ea th\u00ec ti\u1ebfn h\u00e0nh tr\u00edch kh\u1ea5u hao theo quy \u0111\u1ecbnh.<\/li>\n<li>N\u1ebfu n\u1eafm gi\u1eef ch\u1edd t\u0103ng gi\u00e1 th\u00ec kh\u00f4ng tr\u00edch kh\u1ea5u hao m\u00e0 x\u00e1c \u0111\u1ecbnh s\u1ed1 gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a B\u0110S\u0110T. N\u1ebfu s\u1ed1 t\u1ed5n th\u1ea5t do gi\u1ea3m gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tin c\u1eady =&gt; Ghi nh\u1eadn kho\u1ea3n t\u1ed5n th\u1ea5t v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n v\u00e0 ghi gi\u1ea3m nguy\u00ean gi\u00e1 B\u0110S\u0110T.<\/li>\n<\/ul>\n<h3>5.4 Thu\u00ea t\u00e0i ch\u00ednh v\u1edbi m\u1ee5c \u0111\u00edch \u0111\u1ec3 cho thu\u00ea<\/h3>\n<p>C\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 217 &#8211; B\u0110S\u0110T<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 c\u00e1c TK 111, 112, 3412<\/p>\n<p>(Thanh to\u00e1n ti\u1ec1n thu\u00ea khi nh\u1eadn H\u00f3a \u0111\u01a1n thu\u00ea t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i TK 212 \u201cTSC\u0110 thu\u00ea t\u00e0i ch\u00ednh\u201d).<\/p>\n<p>Khi h\u1ebft h\u1ea1n thu\u00ea t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh<\/p>\n<p>N\u1ebfu tr\u1ea3 l\u1ea1i B\u0110S\u0110T thu\u00ea t\u00e0i ch\u00ednh \u0111ang ph\u00e2n lo\u1ea1i l\u00e0 B\u0110S\u0110T, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 2147 &#8211; Hao m\u00f2n B\u0110S\u0110T<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 632 &#8211; Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (S\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa nguy\u00ean gi\u00e1 B\u0110S \u0111\u1ea7u t\u01b0 thu\u00ea v\u00e0 gi\u00e1 tr\u1ecb hao m\u00f2n lu\u1ef9 k\u1ebf)<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 217 &#8211; B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 (Nguy\u00ean gi\u00e1)<\/p>\n<p>N\u1ebfu mua l\u1ea1i B\u0110S\u0110T thu\u00ea t\u00e0i ch\u00ednh \u0111ang ph\u00e2n lo\u1ea1i l\u00e0 B\u0110S\u0110T \u0111\u1ec3 ti\u1ebfp t\u1ee5c \u0111\u1ea7u t\u01b0, ghi t\u0103ng nguy\u00ean gi\u00e1 B\u0110S\u0110T s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 th\u00eam, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 217 &#8211; B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 c\u00e1c TK 111, 112,&#8230;<\/p>\n<p>N\u1ebfu mua l\u1ea1i B\u0110S thu\u00ea t\u00e0i ch\u00ednh \u0111ang ph\u00e2n lo\u1ea1i l\u00e0 B\u0110S\u0110T \u0111\u1ec3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p th\u00ec ph\u1ea3i ph\u00e2n lo\u1ea1i l\u1ea1i th\u00e0nh B\u0110S ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 211 &#8211; TSC\u0110 h\u1eefu h\u00ecnh, ho\u1eb7c<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 213 &#8211; TSC\u0110 v\u00f4 h\u00ecnh<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 217 &#8211; B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 c\u00e1c TK 111, 112 (S\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 th\u00eam)<\/p>\n<p>\u0110\u1ed3ng th\u1eddi k\u1ebft chuy\u1ec3n s\u1ed1 hao m\u00f2n l\u0169y k\u1ebf, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 2147 &#8211; Hao m\u00f2n B\u0110S\u0110T<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 c\u00e1c TK 2141, 2143<\/p>\n<p>Khi ph\u00e1t sinh chi ph\u00ed sau ghi nh\u1eadn ban \u0111\u1ea7u c\u1ee7a B\u0110S\u0110T, n\u1ebfu th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a ho\u1eb7c bao g\u1ed3m trong ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu c\u00e1c chi ph\u00ed c\u1ea7n thi\u1ebft s\u1ebd ph\u00e1t sinh \u0111\u1ec3 \u0111\u01b0a B\u0110S\u0110T t\u1edbi tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng ho\u1ea1t \u0111\u1ed9ng th\u00ec \u0111\u01b0\u1ee3c ghi t\u0103ng nguy\u00ean gi\u00e1 B\u0110S\u0110T<\/p>\n<p>T\u1eadp h\u1ee3p chi ph\u00ed ph\u00e1t sinh sau ghi nh\u1eadn ban \u0111\u1ea7u (N\u00e2ng c\u1ea5p, c\u1ea3i t\u1ea1o B\u0110S\u0110T) th\u1ef1c t\u1ebf ph\u00e1t sinh, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 241 &#8211; XDCB d\u1edf dang<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 133 &#8211; Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (TK 1332)<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 c\u00e1c TK 111, 112, 152, 331,&#8230;<\/p>\n<p>Khi k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng n\u00e2ng c\u1ea5p, c\u1ea3i t\u1ea1o,&#8230; B\u0110S\u0110T, b\u00e0n giao ghi t\u0103ng nguy\u00ean gi\u00e1 B\u0110S\u0110T, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 217 &#8211; B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 241 &#8211; XDCB d\u1edf dang<\/p>\n<h3>5.5. B\u00e1n, thanh l\u00fd B\u0110S\u0110T<\/h3>\n<p>Ghi nh\u1eadn doanh thu b\u00e1n, thanh l\u00fd B\u0110S\u0110T<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p t\u00e1ch ngay \u0111\u01b0\u1ee3c thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1n, thanh l\u00fd B\u0110S\u0110T, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 c\u00e1c TK 111, 112, 131 (T\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 511 &#8211; Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (TK 5117) (Gi\u00e1 b\u00e1n thanh l\u00fd ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 3331 &#8211; Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (TK 33311)<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ngay \u0111\u01b0\u1ee3c thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1n, thanh l\u00fd B\u0110S\u0110T, doanh thu bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p. \u0110\u1ecbnh k\u1ef3, k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p v\u00e0 ghi gi\u1ea3m doanh thu, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 511 &#8211; Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 3331 &#8211; Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/p>\n<p>Ghi gi\u1ea3m nguy\u00ean gi\u00e1 v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a B\u0110S\u0110T \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00e1n, thanh l\u00fd, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 214 &#8211; Hao m\u00f2n TSC\u0110 (TK 2147 &#8211; Hao m\u00f2n B\u0110S \u0111\u1ea7u t\u01b0 n\u1ebfu c\u00f3)<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 632 &#8211; Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a B\u0110S\u0110T)<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 217 &#8211; B\u0110S\u0110T (Nguy\u00ean gi\u00e1 c\u1ee7a B\u0110S\u0110T)<\/p>\n<h3>5.6. Cho thu\u00ea B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/h3>\n<p>Ghi nh\u1eadn doanh thu t\u1eeb vi\u1ec7c cho thu\u00ea B\u0110S\u0110T, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 c\u00e1c TK 111, 112, 131<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 511 &#8211; Doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 (TK 5117)<\/p>\n<p>Ghi nh\u1eadn gi\u00e1 v\u1ed1n B\u0110S\u0110T cho thu\u00ea<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 t\u1eadp h\u1ee3p \u0111\u1ee7 gi\u00e1 v\u1ed1n B\u0110S\u0110T, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 632 &#8211; Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 214 &#8211; Gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf (TK 2147)<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 c\u00e1c TK 111, 112, 331,&#8230;<\/p>\n<p style=\"padding-left: 40px;\">Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a t\u1eadp h\u1ee3p \u0111\u1ee7 gi\u00e1 v\u1ed1n c\u1ee7a B\u0110S\u0110T do m\u1ed9t ph\u1ea7n d\u1ef1 \u00e1n ch\u01b0a ho\u00e0n th\u00e0nh (Cho thu\u00ea cu\u1ed1n chi\u1ebfu), ph\u1ea3i \u01b0\u1edbc t\u00ednh gi\u00e1 v\u1ed1n cho thu\u00ea t\u01b0\u01a1ng t\u1ef1 nh\u01b0 ph\u01b0\u01a1ng ph\u00e1p \u01b0\u1edbc t\u00ednh gi\u00e1 v\u1ed1n khi b\u00e1n th\u00e0nh ph\u1ea9m B\u0110S.<\/p>\n<h3>5.7 Chuy\u1ec3n B\u0110S\u0110T th\u00e0nh h\u00e0ng t\u1ed3n kho ho\u1eb7c th\u00e0nh B\u0110S ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng<\/h3>\n<p>Tr\u01b0\u1eddng h\u1ee3p B\u0110S\u0110T chuy\u1ec3n th\u00e0nh h\u00e0ng t\u1ed3n kho khi ch\u1ee7 s\u1edf h\u1eefu c\u00f3 quy\u1ebft \u0111\u1ecbnh s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o n\u00e2ng c\u1ea5p \u0111\u1ec3 b\u00e1n:<\/p>\n<p>Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p B\u0110S\u0110T \u0111\u1ec3 b\u00e1n =&gt; Ti\u1ebfn h\u00e0nh k\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a B\u0110S\u0110T v\u00e0o TK 156 \u201cH\u00e0ng ho\u00e1\u201d, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 156 &#8211; H\u00e0ng ho\u00e1 (TK 1567 &#8211; Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a B\u0110S\u0110T)<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 214 &#8211; Hao m\u00f2n TSC\u0110 (TK 2147) (S\u1ed1 hao m\u00f2n lu\u1ef9 k\u1ebf n\u1ebfu c\u00f3)<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 217 &#8211; B\u0110S\u0110T (Nguy\u00ean gi\u00e1)<\/p>\n<p>Khi ph\u00e1t sinh c\u00e1c chi ph\u00ed s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p tri\u1ec3n khai cho m\u1ee5c \u0111\u00edch b\u00e1n, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 154 &#8211; Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 133 &#8211; Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (N\u1ebfu c\u00f3)<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 c\u00e1c TK 111, 112, 152, 334, 331,&#8230;<\/p>\n<p>Khi k\u1ebft th\u00fac giai \u0111o\u1ea1n s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p tri\u1ec3n khai cho m\u1ee5c \u0111\u00edch b\u00e1n, k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 chi ph\u00ed ghi t\u0103ng gi\u00e1 g\u1ed1c h\u00e0ng h\u00f3a B\u0110S ch\u1edd b\u00e1n, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 156 &#8211; H\u00e0ng h\u00f3a (TK 1567)<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 154 &#8211; Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n B\u0110S\u0110T th\u00e0nh B\u0110S ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 c\u00e1c TK 211, 213<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 217 &#8211; B\u0110S\u0110T<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 2147 &#8211; Hao m\u00f2n B\u0110S\u0110T (N\u1ebfu c\u00f3)<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 c\u00e1c TK 2141, 2143<\/p>\n<p>\u0110\u1ed1i v\u1edbi B\u0110S\u0110T n\u1eafm gi\u1eef ch\u1edd t\u0103ng gi\u00e1, kh\u00f4ng tr\u00edch kh\u1ea5u hao m\u00e0 th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh t\u1ed5n th\u1ea5t do gi\u1ea3m gi\u00e1 tr\u1ecb (T\u01b0\u01a1ng t\u1ef1 nh\u01b0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a B\u0110S). N\u1ebfu kho\u1ea3n t\u1ed5n th\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u00e1ng tin c\u1eady, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 632 &#8211; Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 217 &#8211; B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0.<\/p>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' heateor-sss-data-href='https:\/\/htttdn.com\/index.php\/tin-tuc\/hach-toan-bat-dong-san-dau-tu\/'><div class='heateor_sss_sharing_title' style=\"font-weight:bold\" ><\/div><ul class=\"heateor_sss_sharing_ul\"><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_like\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-like\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/hach-toan-bat-dong-san-dau-tu\/\" data-layout=\"button_count\" data-action=\"like\" data-show-faces=\"false\" data-share=\"false\"><\/div><\/li><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_share\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-share-button\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/hach-toan-bat-dong-san-dau-tu\/\" data-layout=\"button_count\"><\/div><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Instagram\" Title=\"Instagram\" class=\"heateorSssSharing heateorSssInstagramBackground\"><a href=\"https:\/\/www.instagram.com\/\" rel=\"nofollow noopener\" target=\"_blank\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssInstagramSvg\"><\/ss><\/a><\/i><ss class=\"heateor_sss_square_count heateor_sss_instagram_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Twitter\" Title=\"Twitter\" class=\"heateorSssSharing heateorSssTwitterBackground\" onclick='heateorSssPopup(\"http:\/\/twitter.com\/intent\/tweet?text=H%E1%BA%A1ch%20to%C3%A1n%20b%E1%BA%A5t%20%C4%91%E1%BB%99ng%20s%E1%BA%A3n%20%C4%91%E1%BA%A7u%20t%C6%B0&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Fhach-toan-bat-dong-san-dau-tu%2F\")'><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssTwitterSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_twitter_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Pinterest\" Title=\"Pinterest\" class=\"heateorSssSharing heateorSssPinterestBackground\" onclick=\"javascript:void( (function() {var e=document.createElement('script' );e.setAttribute('type','text\/javascript' );e.setAttribute('charset','UTF-8' );e.setAttribute('src','\/\/assets.pinterest.com\/js\/pinmarklet.js?r='+Math.random()*99999999);document.body.appendChild(e)})());\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssPinterestSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_pinterest_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;\" title=\"More\" alt=\"More\" class=\"heateorSssSharing heateorSssMoreBackground\" onclick=\"heateorSssMoreSharingPopup(this, 'https:\/\/htttdn.com\/index.php\/tin-tuc\/hach-toan-bat-dong-san-dau-tu\/', 'H%E1%BA%A1ch%20to%C3%A1n%20b%E1%BA%A5t%20%C4%91%E1%BB%99ng%20s%E1%BA%A3n%20%C4%91%E1%BA%A7u%20t%C6%B0', '' )\" ><ss style=\"display:block\" class=\"heateorSssSharingSvg heateorSssMoreSvg\"><\/ss><\/i><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;margin-left:9px !important;\" title=\"Total Shares\" class=\"heateorSssSharing heateorSssTCBackground\"><\/i><\/li><\/ul><div class=\"heateorSssClear\"><\/div><\/div><div class='heateorSssClear'><\/div><p>Ngu\u1ed3n: Facebook, B\u00f9i Th\u00fay H\u00e0 1. B\u00e2\u0301t \u0111\u00f4\u0323ng sa\u0309n \u0111\u00e2\u0300u t\u01b0 la\u0300 gi\u0300? B\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n kh\u00f4ng th\u1ec3 di d\u1eddi, c\u1ee5 th\u1ec3 l\u00e0 \u0111\u1ea5t \u0111ai, nh\u00e0 c\u1eeda, m\u1eb7t b\u1eb1ng,&#8230;\u0110\u00e2y l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n mang l\u1ea1i t\u00ednh sinh l\u1eddi r\u1ea5t cao cho ch\u1ee7 s\u1edf h\u1eefu. 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