{"id":18073,"date":"2023-06-02T15:42:57","date_gmt":"2023-06-02T08:42:57","guid":{"rendered":"http:\/\/helpqlts.misa.vn\/?post_type=ht_kb&p=18073"},"modified":"2026-02-11T13:52:44","modified_gmt":"2026-02-11T06:52:44","slug":"tai-san-xac-lap","status":"publish","type":"ht_kb","link":"\/tai-san\/knowledge-base\/tai-san-xac-lap\/","title":{"rendered":"T\u00e0i s\u1ea3n x\u00e1c l\u1eadp"},"content":{"rendered":"

1. T\u1ed5ng quan<\/h3>\n
Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 77\/2025\/N\u0110-CP<\/strong> quy \u0111\u1ecbnh v\u1ec1 th\u1ea9m quy\u1ec1n v\u00e0 th\u1ee7 t\u1ee5c x\u00e1c l\u1eadp quy\u1ec1n s\u1edf h\u1eefu to\u00e0n d\u00e2n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n<\/strong>, \u00e1p d\u1ee5ng cho c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n thu\u1ed9c s\u1edf h\u1eefu Nh\u00e0 n\u01b0\u1edbc sau khi \u0111\u01b0\u1ee3c t\u1ecbch thu, b\u1ecf qu\u00ean, v\u00f4 ch\u1ee7, h\u1ebft ng\u01b0\u1eddi th\u1eeba k\u1ebf ho\u1eb7c \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 nguy\u1ec7n chuy\u1ec3n giao cho Nh\u00e0 n\u01b0\u1edbc.<\/p>\n
B\u00e0i vi\u1ebft s\u1ebd \u0111\u01b0a ra h\u01b0\u1edbng d\u1eabn c\u00e1c thao t\u00e1c tr\u00ean ph\u1ea7n m\u1ec1m:<\/p>\n
\n
\n
Quy\u1ebft \u0111\u1ecbnh t\u1ecbch thu\/x\u00e1c l\u1eadp.<\/p>\n<\/li>\n
\n
L\u1eadp v\u00e0 ph\u00ea duy\u1ec7t ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd t\u00e0i s\u1ea3n.<\/p>\n<\/li>\n
\n
T\u1ed5 ch\u1ee9c x\u1eed l\u00fd t\u00e0i s\u1ea3n theo ph\u01b0\u01a1ng \u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t.<\/p>\n<\/li>\n
\n
H\u1ea1ch to\u00e1n, qu\u1ea3n l\u00fd thu \u2013 chi theo quy \u0111\u1ecbnh.<\/p>\n<\/li>\n<\/ul>\n
2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n
Vi\u1ec7c x\u00e1c l\u1eadp quy\u1ec1n s\u1edf h\u1eefu to\u00e0n d\u00e2n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00f4ng khai, minh b\u1ea1ch, b\u1ea3o \u0111\u1ea3m \u0111\u1ea7y \u0111\u1ee7 tr\u00ecnh t\u1ef1:<\/p>\n
\n
Quy\u1ebft \u0111\u1ecbnh t\u1ecbch thu\/x\u00e1c l\u1eadp<\/a><\/li>\n
Ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd<\/a><\/li>\n
K\u1ebft qu\u1ea3 x\u1eed l\u00fd<\/a><\/li>\n
Qu\u1ea3n l\u00fd thu – chi<\/a><\/li>\n<\/ul>\n
3. M\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 th\u01b0\u1eddng g\u1eb7p<\/h3>\n
3.1. CCDC c\u00f3 c\u1ea7n x\u00e1c l\u1eadp to\u00e0n d\u00e2n kh\u00f4ng?<\/h4>\n
Theo Ngh\u1ecb \u0111\u1ecbnh, C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 (CCDC) kh\u00f4ng ph\u1ea3i l\u00e0 t\u00e0i s\u1ea3n thu\u1ed9c di\u1ec7n x\u00e1c l\u1eadp quy\u1ec1n s\u1edf h\u1eefu to\u00e0n d\u00e2n<\/strong>. V\u00ec v\u1eady, nghi\u1ec7p v\u1ee5 x\u00e1c l\u1eadp quy\u1ec1n s\u1edf h\u1eefu to\u00e0n d\u00e2n ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n<\/strong>, kh\u00f4ng \u00e1p d\u1ee5ng cho CCDC<\/strong>.<\/p>\n
3.2. T\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c nh\u1eadn t\u00e0i tr\u1ee3, ch\u01b0a l\u00e0m x\u00e1c l\u1eadp s\u1edf h\u1eefu to\u00e0n d\u00e2n th\u00ec c\u00f3 ph\u1ea3i khai b\u00e1o t\u00e0i s\u1ea3n \u0111\u00f3 kh\u00f4ng?<\/h4>\n
T\u1ea1i Kho\u1ea3n 4, \u0110i\u1ec1u 106\u00a0 Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng<\/a>\u00a0n\u0103m 2017 quy \u0111\u1ecbnh:<\/i><\/p>\n
“\u0110i\u1ec1u 106. T\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp quy\u1ec1n s\u1edf h\u1eefu to\u00e0n d\u00e2n<\/p>\n
3. T\u00e0i s\u1ea3n do c\u00e1c ch\u1ee7 s\u1edf h\u1eefu t\u1ef1 nguy\u1ec7n chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu cho Nh\u00e0 n\u01b0\u1edbc bao g\u1ed3m: t\u00e0i s\u1ea3n do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong n\u01b0\u1edbc v\u00e0 n\u01b0\u1edbc ngo\u00e0i hi\u1ebfn, bi\u1ebfu, t\u1eb7ng cho, \u0111\u00f3ng g\u00f3p, vi\u1ec7n tr\u1ee3, t\u00e0i tr\u1ee3 v\u00e0 h\u00ecnh th\u1ee9c chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu kh\u00e1c cho Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam”.<\/p>\n
T\u1ea1i Kho\u1ea3n 4, \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 29\/2018\/N\u0110-CP ng\u00e0y 5\/3\/2018 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh:<\/i><\/p>\n
“\u0110i\u1ec1u 3. T\u00e0i s\u1ea3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp quy\u1ec1n s\u1edf h\u1eefu to\u00e0n d\u00e2n<\/p>\n
4. T\u00e0i s\u1ea3n do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong n\u01b0\u1edbc v\u00e0 n\u01b0\u1edbc ngo\u00e0i hi\u1ebfn, bi\u1ebfu, t\u1eb7ng cho, \u0111\u00f3ng g\u00f3p, vi\u1ec7n tr\u1ee3, t\u00e0i tr\u1ee3 nh\u01b0ng ch\u01b0a h\u1ea1ch to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 h\u00ecnh th\u1ee9c chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu kh\u00e1c cho Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam (sau \u0111\u00e2y g\u1ecdi l\u00e0 t\u00e0i s\u1ea3n do ch\u1ee7 s\u1edf h\u1eefu t\u1ef1 nguy\u1ec7n chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu cho Nh\u00e0 n\u01b0\u1edbc)”.<\/p>\n
\n
C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, m\u1ea1nh th\u01b0\u1eddng qu\u00e2n trong n\u01b0\u1edbc t\u1eb7ng ti\u1ec1n \u0111\u1ec3 trao h\u1ecdc b\u1ed5ng cho h\u1ecdc sinh (vi\u1ec7c trao h\u1ecdc b\u1ed5ng c\u00f3 th\u1ec3 th\u00f4ng qua nh\u00e0 tr\u01b0\u1eddng ho\u1eb7c h\u1ecdc b\u1ed5ng ghi t\u00ean c\u1ee7a c\u00e1c nh\u00e0 t\u00e0i tr\u1ee3) th\u00ec kh\u00f4ng th\u1ef1c hi\u1ec7n x\u00e1c l\u1eadp do \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng l\u00e0 h\u1ecdc sinh, sinh vi\u00ean c\u1ee7a tr\u01b0\u1eddng, kh\u00f4ng ph\u1ea3i l\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc nh\u1eadn t\u00e0i tr\u1ee3.<\/li>\n
Tr\u01b0\u1eddng h\u1ee3p c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, m\u1ea1nh th\u01b0\u1eddng qu\u00e2n trong n\u01b0\u1edbc t\u1eb7ng ti\u1ec1n \u0111\u1ec3 mua s\u1eafm m\u1ed9t s\u1ed1 t\u00e0i s\u1ea3n cho nh\u00e0 tr\u01b0\u1eddng th\u00ec c\u1ea7n l\u00e0m r\u00f5 trong v\u0103n b\u1ea3n t\u00e0i tr\u1ee3 v\u1ec1 vi\u1ec7c th\u1ecfa thu\u1eadn gi\u1eefa hai b\u00ean l\u00e0 nh\u1eadn t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n hay t\u00e0i s\u1ea3n.\n
\n
Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 t\u00e0i tr\u1ee3 cho c\u00e1c c\u01a1 s\u1edf gi\u00e1o d\u1ee5c thu\u1ed9c h\u1ec7 th\u1ed1ng gi\u00e1o d\u1ee5c qu\u1ed1c d\u00e2n (Th\u00f4ng t\u01b0 s\u1ed1 16\/2018\/TT-BGD\u0110T ng\u00e0y 3\/8\/2018 c\u1ee7a B\u1ed9 Gi\u00e1o d\u1ee5c v\u00e0 \u0110\u00e0o t\u1ea1o), ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch, kh\u00f4ng th\u1ef1c hi\u1ec7n x\u00e1c l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 29\/2018\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
\n
\n
\n
Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn t\u00e0i tr\u1ee3 l\u00e0 t\u00e0i s\u1ea3n (t\u00e0i s\u1ea3n n\u00e0y c\u00f3 th\u1ec3 do nh\u00e0 t\u00e0i tr\u1ee3 tr\u1ef1c ti\u1ebfp mua ho\u1eb7c th\u00f4ng qua nh\u00e0 tr\u01b0\u1eddng th\u1ef1c hi\u1ec7n mua) th\u00ec th\u1ef1c hi\u1ec7n x\u00e1c l\u1eadp quy\u1ec1n s\u1edf h\u1eefu to\u00e0n d\u00e2n theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng n\u0103m 2017, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 29\/2018\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh. Theo \u0111\u00f3, kh\u00f4ng quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp quy\u1ec1n s\u1edf h\u1eefu to\u00e0n d\u00e2n.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n
V\u00ec v\u1eady, \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c nh\u1eadn t\u00e0i tr\u1ee3 b\u1eb1ng hi\u1ec7n v\u1eadt, c\u1ea7n x\u00e1c l\u1eadp s\u1edf h\u1eefu to\u00e0n d\u00e2n tr\u01b0\u1edbc, sau \u0111\u00f3 m\u1edbi khai b\u00e1o\/ghi t\u0103ng tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n
Anh ch\u1ecb tham kh\u1ea3o th\u00eam h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a> ho\u1eb7c c\u1ea5p tr\u00ean.<\/p>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 77\/2025\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 th\u1ea9m quy\u1ec1n v\u00e0 th\u1ee7 t\u1ee5c x\u00e1c l\u1eadp quy\u1ec1n s\u1edf h\u1eefu to\u00e0n d\u00e2n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n, \u00e1p d\u1ee5ng cho c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n thu\u1ed9c s\u1edf h\u1eefu Nh\u00e0 n\u01b0\u1edbc sau khi \u0111\u01b0\u1ee3c t\u1ecbch thu, b\u1ecf qu\u00ean, v\u00f4 ch\u1ee7, h\u1ebft ng\u01b0\u1eddi th\u1eeba…<\/p>\n","protected":false},"author":114,"template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[22],"ht-kb-tag":[],"class_list":["post-18073","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-huong-dan-theo-nghiep-vu-su-dung"],"_links":{"self":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/18073","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/tai-san\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/users\/114"}],"version-history":[{"count":4,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/18073\/revisions"}],"predecessor-version":[{"id":44773,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/18073\/revisions\/44773"}],"wp:attachment":[{"href":"\/tai-san\/wp-json\/wp\/v2\/media?parent=18073"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-category?post=18073"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-tag?post=18073"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}