{"id":3894,"date":"2024-09-12T23:00:05","date_gmt":"2024-09-12T16:00:05","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=3894"},"modified":"2024-09-12T23:16:50","modified_gmt":"2024-09-12T16:16:50","slug":"hach-toan-nhu-the-nao-doi-voi-ton-that-tai-san-do-thien-tai","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/hach-toan-nhu-the-nao-doi-voi-ton-that-tai-san-do-thien-tai\/","title":{"rendered":"H\u1ea1ch to\u00e1n nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ed1i v\u1edbi t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n do thi\u00ean tai ?"},"content":{"rendered":"<p style=\"text-align: right;\">Ngu\u1ed3n: Lu\u1eadt Minh Khu\u00ea<\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-3900\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2024\/09\/HACH-TOAN-01-01.jpg\" alt=\"\" width=\"1200\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2024\/09\/HACH-TOAN-01-01.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/09\/HACH-TOAN-01-01-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/09\/HACH-TOAN-01-01-1024x536.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/09\/HACH-TOAN-01-01-768x402.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/09\/HACH-TOAN-01-01-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/09\/HACH-TOAN-01-01-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/09\/HACH-TOAN-01-01-100x52.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h2><b>1. X\u00e1c \u0111\u1ecbnh kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn ph\u1ea7n gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn ph\u1ea7n gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2.1 \u0110i\u1ec1u 6 c\u1ee7a Th\u00f4ng t\u01b0 78\/2014\/TT-BTC:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chi ph\u00ed li\u00ean quan \u0111\u1ebfn ph\u1ea7n gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n v\u00e0 tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng th\u00ec kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh r\u00f5 t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n v\u00e0 tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ph\u1ea7n gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n v\u00e0 tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t tr\u1eeb ph\u1ea7n gi\u00e1 tr\u1ecb doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c ph\u1ea3i b\u1ed3i th\u01b0\u1eddng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.&#8221;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">=&gt; Nh\u01b0 v\u1eady, Doanh nghi\u1ec7p b\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb ph\u1ea7n gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a b\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai v\u1edbi \u0111i\u1ec1u ki\u1ec7n nh\u1eefng kho\u1ea3n n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng. Theo C\u00f4ng v\u0103n 4403\/BTC-CST th\u00ec vi\u1ec7c h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n t\u1ed5n th\u1ea5t trong tr\u01b0\u1eddng h\u1ee3p c\u1ee7a b\u1ea1n nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0Tr\u01b0\u1eddng h\u1ee3p Doanh nghi\u1ec7p b\u1ea1n kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf GTGT b\u1ecb t\u1ed5n th\u1ea5t th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u00a0 to\u00e0n b\u1ed9 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o n\u00e0y;<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu H\u1ee3p \u0111\u1ed3ng\u00a0 B\u1ea3o hi\u1ec3m (H\u0110BH) quy \u0111\u1ecbnh gi\u00e1 tr\u1ecb b\u1ed3i th\u01b0\u1eddng kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n t\u1ed5n th\u1ea5t, b\u1ea1n nh\u1eadn ti\u1ec1n b\u1ed3i th\u01b0\u1eddng b\u1ea3o hi\u1ec3m l\u1eadp ch\u1ee9ng t\u1eeb thu theo quy \u0111\u1ecbnh v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n b\u1ecb t\u1ed5n th\u1ea5t. C\u00f2n Doanh nghi\u1ec7p B\u1ea3o hi\u1ec3m (DNBH) s\u1ebd l\u1eadp ch\u1ee9ng t\u1eeb chi ti\u1ec1n b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p H\u1ee3p \u0111\u1ed3ng B\u1ea3o hi\u1ec3m quy \u0111\u1ecbnh gi\u00e1 tr\u1ecb b\u1ed3i th\u01b0\u1eddng g\u1ed3m thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n b\u1ecb t\u1ed5n th\u1ea5t, Doanh nghi\u1ec7p b\u1ea1n nh\u1eadn ti\u1ec1n b\u1ed3i th\u01b0\u1eddng xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT (tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng ch\u01b0a c\u00f3 thu\u1ebf GTGT v\u00e0 s\u1ed1 ti\u1ec1n GTGT \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng), k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT \u0111\u1ea7u ra \u1ee9ng v\u1edbi s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n b\u1ecb t\u1ed5n th\u1ea5t n\u00e0y.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p Doanh nghi\u1ec7p B\u1ea3o hi\u1ec3m \u1ee7y quy\u1ec1n cho Doanh nghi\u1ec7p b\u1ea1n s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n; chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u00f9ng c\u00e1c v\u1eadt t\u01b0, ph\u1ee5 t\u00f9ng thay th\u1ebf c\u00f3 h\u00f3a \u0111\u01a1n GTGT ghi t\u00ean Doanh nghi\u1ec7p b\u1ea1n, Doanh nghi\u1ec7p B\u1ea3o hi\u1ec3m thanh to\u00e1n cho b\u1ea1n ph\u00ed b\u1ea3o hi\u1ec3m t\u01b0\u01a1ng \u1ee9ng v\u1edbi H\u1ee3p \u0111\u1ed3ng B\u1ea3o hi\u1ec3m th\u00ec Doanh nghi\u1ec7p B\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n b\u1ed3i th\u01b0\u1eddng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n<h2><b>2. H\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a b\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai\u00a0<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">B\u1ea1n c\u1ea7n n\u1ed9p H\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a b\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb cho c\u01a1 quan thu\u1ebf, g\u1ed3m c\u00e1c n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC nh\u01b0 sau:<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\"> V\u0103n b\u1ea3n c\u1ee7a doanh nghi\u1ec7p g\u1eedi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd gi\u1ea3i tr\u00ecnh v\u1ec1 t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a b\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n;<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a b\u1ecb t\u1ed5n th\u1ea5t do doanh nghi\u1ec7p l\u1eadp;<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a t\u1ed5n th\u1ea5t ph\u1ea3i x\u00e1c \u0111\u1ecbnh r\u00f5 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a b\u1ecb t\u1ed5n th\u1ea5t, nguy\u00ean nh\u00e2n t\u1ed5n th\u1ea5t, tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n v\u1ec1 nh\u1eefng t\u1ed5n th\u1ea5t; ch\u1ee7ng lo\u1ea1i, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a c\u00f3 th\u1ec3 thu h\u1ed3i \u0111\u01b0\u1ee3c (n\u1ebfu c\u00f3); b\u1ea3ng k\u00ea xu\u1ea5t nh\u1eadp t\u1ed3n h\u00e0ng h\u00f3a b\u1ecb t\u1ed5n th\u1ea5t c\u00f3 x\u00e1c nh\u1eadn do \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p k\u00fd v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt;<\/span><\/p>\n<ol start=\"3\">\n<li><span style=\"font-weight: 400;\"> V\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n, Ban qu\u1ea3n l\u00fd Khu c\u00f4ng nghi\u1ec7p, Khu ch\u1ebf xu\u1ea5t, Khu kinh t\u1ebf n\u01a1i x\u1ea3y ra s\u1ef1 vi\u1ec7c thi\u00ean tai, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n l\u00e0 trong th\u1eddi gian \u0111\u00f3 c\u00f3 x\u1ea3y ra thi\u00ean tai, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n;<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> H\u1ed3 s\u01a1 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i \u0111\u01b0\u1ee3c c\u01a1 quan b\u1ea3o hi\u1ec3m ch\u1ea5p nh\u1eadn b\u1ed3i th\u01b0\u1eddng (n\u1ebfu c\u00f3);<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> H\u1ed3 s\u01a1 quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Trong c\u00e1c t\u00e0i li\u1ec7u c\u1ea7n c\u00f3 c\u1ee7a H\u1ed3 s\u01a1 k\u1ec3 tr\u00ean kh\u00f4ng \u0111\u1ec1 c\u1eadp \u0111\u1ebfn c\u00e1c chi ph\u00ed nh\u01b0: c\u01b0\u1edbc ph\u00ed.<\/span><\/p>\n<h2><b>3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf (sau \u0111\u00e2y g\u1ecdi l\u00e0 doanh nghi\u1ec7p), bao g\u1ed3m:<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\">a) Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p, Lu\u1eadt \u0110\u1ea7u t\u01b0, Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, Lu\u1eadt Kinh doanh\u00a0 b\u1ea3o hi\u1ec3m, Lu\u1eadt Ch\u1ee9ng kho\u00e1n, Lu\u1eadt D\u1ea7u kh\u00ed, Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i v\u00e0 c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt kh\u00e1c d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c: C\u00f4ng ty c\u1ed5 ph\u1ea7n; C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n; C\u00f4ng ty h\u1ee3p danh; Doanh nghi\u1ec7p t\u01b0 nh\u00e2n; V\u0103n ph\u00f2ng Lu\u1eadt s\u01b0, V\u0103n ph\u00f2ng c\u00f4ng ch\u1ee9ng t\u01b0; C\u00e1c b\u00ean trong h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh; C\u00e1c b\u00ean trong h\u1ee3p \u0111\u1ed3ng ph\u00e2n chia s\u1ea3n ph\u1ea9m d\u1ea7u kh\u00ed, X\u00ed nghi\u1ec7p li\u00ean doanh d\u1ea7u kh\u00ed, C\u00f4ng ty \u0111i\u1ec1u h\u00e0nh chung.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">b) \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, ngo\u00e0i c\u00f4ng l\u1eadp c\u00f3 s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf trong t\u1ea5t c\u1ea3 c\u00e1c l\u0129nh v\u1ef1c.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">c) T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">d) Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt n\u01b0\u1edbc ngo\u00e0i (sau \u0111\u00e2y g\u1ecdi l\u00e0 doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i) c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">C\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i l\u00e0 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh m\u00e0 th\u00f4ng qua c\u01a1 s\u1edf n\u00e0y, doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ti\u1ebfn h\u00e0nh m\u1ed9t ph\u1ea7n ho\u1eb7c\u00a0 to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i Vi\u1ec7t Nam, bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh, nh\u00e0 m\u00e1y, c\u00f4ng x\u01b0\u1edfng, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, h\u1ea7m m\u1ecf, m\u1ecf d\u1ea7u, kh\u00ed ho\u1eb7c \u0111\u1ecba \u0111i\u1ec3m khai th\u00e1c t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean kh\u00e1c t\u1ea1i Vi\u1ec7t Nam;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba \u0111i\u1ec3m x\u00e2y d\u1ef1ng, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, l\u1eafp r\u00e1p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf cung c\u1ea5p d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n th\u00f4ng qua ng\u01b0\u1eddi l\u00e0m c\u00f4ng ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea1i l\u00fd cho doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea1i di\u1ec7n t\u1ea1i Vi\u1ec7t Nam trong tr\u01b0\u1eddng h\u1ee3p l\u00e0 \u0111\u1ea1i di\u1ec7n c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng \u0111\u1ee9ng t\u00ean doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u1ea1i di\u1ec7n kh\u00f4ng c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng \u0111\u1ee9ng t\u00ean doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng th\u01b0\u1eddng xuy\u00ean th\u1ef1c hi\u1ec7n vi\u1ec7c giao h\u00e0ng h\u00f3a ho\u1eb7c cung \u1ee9ng d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n m\u00e0 C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam k\u00fd k\u1ebft c\u00f3 quy \u0111\u1ecbnh kh\u00e1c v\u1ec1 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh \u0111\u00f3.<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\">e) T\u1ed5 ch\u1ee9c kh\u00e1c ngo\u00e0i c\u00e1c t\u1ed5 ch\u1ee9c n\u00eau t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b, c v\u00e0 d Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5, c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng theo Lu\u1eadt \u0110\u1ea7u t\u01b0, Lu\u1eadt Doanh nghi\u1ec7p ho\u1eb7c c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo h\u01b0\u1edbng d\u1eabn ri\u00eang c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. C\u00e1c t\u1ed5 ch\u1ee9c n\u00e0y n\u1ebfu c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n th\u00ec th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 14 Ch\u01b0\u01a1ng IV Th\u00f4ng t\u01b0 78\/2014\/TT-BTC.\u00a0<\/span><\/p>\n<h2><b>4. X\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">C\u01a1 s\u1edf ph\u00e1p l\u00fd: Th\u00f4ng t\u01b0 96\/2015\/TT-BTC, theo \u0111\u00f3:\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf bao g\u1ed3m thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 v\u00e0 thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><b>Thu nh\u1eadp ch\u1ecbu thu\u1ebf = Doanh thu &#8211; Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb + C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u1eb1ng doanh thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1eeb chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00f3. Doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u00e1p d\u1ee5ng nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c nhau th\u00ec doanh nghi\u1ec7p ph\u1ea3i t\u00ednh ri\u00eang thu nh\u1eadp c\u1ee7a t\u1eebng ho\u1ea1t \u0111\u1ed9ng nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang \u0111\u1ec3 k\u00ea khai n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t 22% (t\u1eeb ng\u00e0y 01\/01\/2016 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 20%), kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (tr\u1eeb ph\u1ea7n thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kinh doanh nh\u00e0 \u1edf x\u00e3 h\u1ed9i \u0111\u1ec3 b\u00e1n, cho thu\u00ea, cho thu\u00ea mua \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN 10% theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 3 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (tr\u1eeb d\u1ef1 \u00e1n th\u0103m d\u00f2, khai th\u00e1c kho\u00e1ng s\u1ea3n) n\u1ebfu b\u1ecb l\u1ed7 th\u00ec s\u1ed1 l\u1ed7 n\u00e0y \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi l\u00e3i c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (bao g\u1ed3m c\u1ea3 thu nh\u1eadp kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC), sau khi b\u00f9 tr\u1eeb v\u1eabn c\u00f2n l\u1ed7 th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c n\u0103m ti\u1ebfp theo trong th\u1eddi h\u1ea1n chuy\u1ec3n l\u1ed7 theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi s\u1ed1 l\u1ed7 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (tr\u1eeb d\u1ef1 \u00e1n th\u0103m d\u00f2, khai th\u00e1c kho\u00e1ng s\u1ea3n) c\u1ee7a c\u00e1c n\u0103m 2013 tr\u1edf v\u1ec1 tr\u01b0\u1edbc c\u00f2n trong th\u1eddi h\u1ea1n chuy\u1ec3n l\u1ed7 th\u00ec doanh nghi\u1ec7p ph\u1ea3i chuy\u1ec3n v\u00e0o thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, n\u1ebfu chuy\u1ec3n kh\u00f4ng h\u1ebft th\u00ec \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 v\u00e0o thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (bao g\u1ed3m c\u1ea3 thu nh\u1eadp kh\u00e1c) t\u1eeb n\u0103m 2014 tr\u1edf \u0111i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p, sau khi c\u00f3 quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 n\u1ebfu c\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p th\u00ec thu nh\u1eadp (l\u00e3i) t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (bao g\u1ed3m c\u1ea3 s\u1ed1 l\u1ed7 c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc \u0111\u01b0\u1ee3c chuy\u1ec3n sang theo quy \u0111\u1ecbnh) v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/p>\n<h2><b>5. C\u00f4ng th\u1ee9c thu nh\u1eadp t\u00ednh thu\u1ebf<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u00ednh thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u1eeb thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n<p><strong>Thu nh\u1eadp t\u00ednh thu\u1ebf = Thu nh\u1eadp ch\u1ecbu thu\u1ebf &#8211; Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf + C\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n theo quy \u0111\u1ecbnh<\/strong><\/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-nhu-the-nao-doi-voi-ton-that-tai-san-do-thien-tai\/'><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-nhu-the-nao-doi-voi-ton-that-tai-san-do-thien-tai\/\" 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-nhu-the-nao-doi-voi-ton-that-tai-san-do-thien-tai\/\" 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%20nh%C6%B0%20th%E1%BA%BF%20n%C3%A0o%20%C4%91%E1%BB%91i%20v%E1%BB%9Bi%20t%E1%BB%95n%20th%E1%BA%A5t%20t%C3%A0i%20s%E1%BA%A3n%20do%20thi%C3%AAn%20tai%20%3F&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Fhach-toan-nhu-the-nao-doi-voi-ton-that-tai-san-do-thien-tai%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-nhu-the-nao-doi-voi-ton-that-tai-san-do-thien-tai\/', 'H%E1%BA%A1ch%20to%C3%A1n%20nh%C6%B0%20th%E1%BA%BF%20n%C3%A0o%20%C4%91%E1%BB%91i%20v%E1%BB%9Bi%20t%E1%BB%95n%20th%E1%BA%A5t%20t%C3%A0i%20s%E1%BA%A3n%20do%20thi%C3%AAn%20tai%20%3F', '' )\" ><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: Lu\u1eadt Minh Khu\u00ea 1. X\u00e1c \u0111\u1ecbnh kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn ph\u1ea7n gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t Kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn ph\u1ea7n gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2.1 \u0110i\u1ec1u 6 c\u1ee7a Th\u00f4ng t\u01b0 78\/2014\/TT-BTC: Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chi ph\u00ed li\u00ean quan&#8230;<\/p>\n","protected":false},"author":1,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[54,103],"ht-kb-tag":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.2.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>H\u1ea1ch to\u00e1n nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ed1i v\u1edbi t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n do thi\u00ean tai ? - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p<\/title>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/hach-toan-nhu-the-nao-doi-voi-ton-that-tai-san-do-thien-tai\/\" \/>\r\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"H\u1ea1ch to\u00e1n nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ed1i v\u1edbi t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n do thi\u00ean tai ? - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"og:description\" content=\"Ngu\u1ed3n: Lu\u1eadt Minh Khu\u00ea 1. X\u00e1c \u0111\u1ecbnh kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn ph\u1ea7n gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t Kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn ph\u1ea7n gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2.1 \u0110i\u1ec1u 6 c\u1ee7a Th\u00f4ng t\u01b0 78\/2014\/TT-BTC: Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chi ph\u00ed li\u00ean quan...\" \/>\r\n<meta property=\"og:url\" content=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/hach-toan-nhu-the-nao-doi-voi-ton-that-tai-san-do-thien-tai\/\" \/>\r\n<meta property=\"og:site_name\" content=\"H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"article:modified_time\" content=\"2024-09-12T16:16:50+00:00\" \/>\r\n<meta property=\"og:image\" content=\"https:\/\/htttdn.com\/wp-content\/uploads\/2024\/09\/HACH-TOAN-01.jpg\" \/>\r\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\r\n\t<meta property=\"og:image:height\" content=\"628\" \/>\r\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\r\n<meta name=\"twitter:label1\" content=\"Written by\">\n\t<meta name=\"twitter:data1\" content=\"admin\">\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\">\n\t<meta name=\"twitter:data2\" content=\"14 ph\u00fat\">\r\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/htttdn.com\/#website\",\"url\":\"https:\/\/htttdn.com\/\",\"name\":\"H\\u1ec7 th\\u1ed1ng th\\u00f4ng tin doanh nghi\\u1ec7p\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":\"https:\/\/htttdn.com\/?s={search_term_string}\",\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"vi\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/htttdn.com\/index.php\/tin-tuc\/hach-toan-nhu-the-nao-doi-voi-ton-that-tai-san-do-thien-tai\/#primaryimage\",\"inLanguage\":\"vi\",\"url\":\"https:\/\/htttdn.com\/wp-content\/uploads\/2024\/09\/HACH-TOAN-01.jpg\",\"width\":1200,\"height\":628},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/htttdn.com\/index.php\/tin-tuc\/hach-toan-nhu-the-nao-doi-voi-ton-that-tai-san-do-thien-tai\/#webpage\",\"url\":\"https:\/\/htttdn.com\/index.php\/tin-tuc\/hach-toan-nhu-the-nao-doi-voi-ton-that-tai-san-do-thien-tai\/\",\"name\":\"H\\u1ea1ch to\\u00e1n nh\\u01b0 th\\u1ebf n\\u00e0o \\u0111\\u1ed1i v\\u1edbi t\\u1ed5n th\\u1ea5t t\\u00e0i s\\u1ea3n do thi\\u00ean tai ? - H\\u1ec7 th\\u1ed1ng th\\u00f4ng tin doanh nghi\\u1ec7p\",\"isPartOf\":{\"@id\":\"https:\/\/htttdn.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/htttdn.com\/index.php\/tin-tuc\/hach-toan-nhu-the-nao-doi-voi-ton-that-tai-san-do-thien-tai\/#primaryimage\"},\"datePublished\":\"2024-09-12T16:00:05+00:00\",\"dateModified\":\"2024-09-12T16:16:50+00:00\",\"inLanguage\":\"vi\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/htttdn.com\/index.php\/tin-tuc\/hach-toan-nhu-the-nao-doi-voi-ton-that-tai-san-do-thien-tai\/\"]}]}]}<\/script>\r\n<!-- \/ Yoast SEO plugin. -->","_links":{"self":[{"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb\/3894"}],"collection":[{"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/comments?post=3894"}],"version-history":[{"count":5,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb\/3894\/revisions"}],"predecessor-version":[{"id":3901,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb\/3894\/revisions\/3901"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/media\/3898"}],"wp:attachment":[{"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/media?parent=3894"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb-category?post=3894"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb-tag?post=3894"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}