{"id":38965,"date":"2025-12-15T09:49:19","date_gmt":"2025-12-15T02:49:19","guid":{"rendered":"https:\/\/qltshelp.misa.vn\/?post_type=ht_kb&#038;p=38965"},"modified":"2025-12-15T09:49:19","modified_gmt":"2025-12-15T02:49:19","slug":"thong-tu-23-2023-tt-btc-huong-dan-che-do-quan-ly-tinh-hao-mon-khau-hao-tai-san-co-dinh-tai-co-quan-to-chuc-don-vi-va-tai-san-co-dinh-do-nha-nuoc-giao-cho-doanh-nghiep-quan-ly-khong-tinh-thanh-pha","status":"publish","type":"ht_kb","link":"\/tai-san\/knowledge-base\/thong-tu-23-2023-tt-btc-huong-dan-che-do-quan-ly-tinh-hao-mon-khau-hao-tai-san-co-dinh-tai-co-quan-to-chuc-don-vi-va-tai-san-co-dinh-do-nha-nuoc-giao-cho-doanh-nghiep-quan-ly-khong-tinh-thanh-pha\/","title":{"rendered":"TH\u00d4NG T\u01af 23\/2023\/TT-BTC: H\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, t\u00ednh hao m\u00f2n, kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh do Nh\u00e0 n\u01b0\u1edbc giao cho doanh nghi\u1ec7p qu\u1ea3n l\u00fd kh\u00f4ng t\u00ednh th\u00e0nh ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p"},"content":{"rendered":"<p><em>C\u0103n c\u1ee9 Lu\u1eadt Qua\u0309n ly\u0301, s\u01b0\u0309 du\u0323ng ta\u0300i sa\u0309n c\u00f4ng nga\u0300y 21 tha\u0301ng 6 n\u0103m 2017;<\/em><\/p>\n<p><em>C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 87\/2017\/N\u0110-CP ng\u00e0y 26 th\u00e1ng 7 n\u0103m 2017 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/em><\/p>\n<p><em>C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 151\/2017\/N\u0110-CP ng\u00e0y 26 th\u00e1ng 12 n\u0103m 2017 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng;<\/em><\/p>\n<p><em>Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Qu\u1ea3n l\u00fd c\u00f4ng s\u1ea3n;<\/em><\/p>\n<p><em>B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, t\u00ednh hao m\u00f2n, kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh do Nh\u00e0 n\u01b0\u1edbc giao cho doanh nghi\u1ec7p qu\u1ea3n l\u00fd kh\u00f4ng t\u00ednh th\u00e0nh ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p.<\/em><\/p>\n<h3><strong>Ch\u01b0\u01a1ng I:\u00a0<\/strong><strong>PH\u1ea0M VI \u0110I\u1ec0U CH\u1ec8NH, \u0110\u1ed0I T\u01af\u1ee2NG \u00c1P D\u1ee4NG<\/strong><\/h3>\n<h4><strong>\u00a0<\/strong><strong>\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/h4>\n<ol>\n<li>Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, t\u00ednh hao m\u00f2n, kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh do Nh\u00e0 n\u01b0\u1edbc giao cho doanh nghi\u1ec7p qu\u1ea3n l\u00fd kh\u00f4ng t\u00ednh th\u00e0nh ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p; bao g\u1ed3m:<\/li>\n<li>a) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, \u0111\u01a1n v\u1ecb l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang nh\u00e2n d\u00e2n, c\u01a1 quan \u0110\u1ea3ng C\u1ed9ng s\u1ea3n Vi\u1ec7t Nam, M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb &#8211; x\u00e3 h\u1ed9i.<\/li>\n<li>b) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c, c\u01a1 s\u1edf ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p c\u1ee7a t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i &#8211; ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i &#8211; ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c kh\u00e1c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ed9i quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 69, kho\u1ea3n 2 \u0110i\u1ec1u 70 c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng.<\/li>\n<li>c) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh do Nh\u00e0 n\u01b0\u1edbc giao cho doanh nghi\u1ec7p qu\u1ea3n l\u00fd kh\u00f4ng t\u00ednh th\u00e0nh ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p.<\/li>\n<li>2. Th\u00f4ng t\u01b0 n\u00e0y kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi:<\/li>\n<li>a) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111ang thu\u00ea ho\u1ea1t \u0111\u1ed9ng; t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh b\u1ea3o qu\u1ea3n h\u1ed9, gi\u1eef h\u1ed9, c\u1ea5t gi\u1eef h\u1ed9 Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c.<\/li>\n<li>b) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 t\u00e0i s\u1ea3n \u0111\u1eb7c bi\u1ec7t, t\u00e0i s\u1ea3n chuy\u00ean d\u00f9ng t\u1ea1i \u0111\u01a1n v\u1ecb l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang nh\u00e2n d\u00e2n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 64 c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng. Ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, t\u00ednh hao m\u00f2n, kh\u1ea5u hao \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh ri\u00eang c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 Qu\u1ed1c ph\u00f2ng, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 C\u00f4ng an.<\/li>\n<li>c) T\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng ph\u1ee5c v\u1ee5 l\u1ee3i \u00edch qu\u1ed1c gia, l\u1ee3i \u00edch c\u00f4ng c\u1ed9ng do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c giao cho \u0111\u1ed1i t\u01b0\u1ee3ng qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng.<\/li>\n<\/ol>\n<h4><strong>\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/h4>\n<ol>\n<li>Th\u00f4ng t\u01b0 n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/li>\n<li>a) C\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb; g\u1ed3m: C\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, \u0111\u01a1n v\u1ecb l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang nh\u00e2n d\u00e2n, c\u01a1 quan \u0110\u1ea3ng C\u1ed9ng s\u1ea3n Vi\u1ec7t Nam, M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam, c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 n\u00e0y.<\/li>\n<li>b) Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 n\u00e0y.<\/li>\n<li>Khuy\u1ebfn kh\u00edch c\u00e1c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i &#8211; ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i &#8211; ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c kh\u00e1c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ed9i \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 qu\u1ea3n l\u00fd, t\u00ednh hao m\u00f2n, kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng thu\u1ed9c ph\u1ea1m vi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 69, kho\u1ea3n 2 \u0110i\u1ec1u 70 c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng.<\/li>\n<\/ol>\n<h3><strong>\u00a0<\/strong><strong>Ch\u01b0\u01a1ng II:\u00a0<\/strong><strong>QUY \u0110\u1ecaNH <\/strong><strong>CHUNG <\/strong><strong>V\u1ec0 QU\u1ea2N L\u00dd T\u00c0I S\u1ea2N C\u1ed0 \u0110\u1ecaNH<\/strong><\/h3>\n<h4><strong>\u00a0<\/strong><strong>\u0110i\u1ec1u 3. Ti\u00eau chu\u1ea9n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/h4>\n<ol>\n<li>X\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n:<\/li>\n<li>a) T\u00e0i s\u1ea3n s\u1eed d\u1ee5ng \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 m\u1ed9t t\u00e0i s\u1ea3n.<\/li>\n<li>b) M\u1ed9t h\u1ec7 th\u1ed1ng g\u1ed3m nhi\u1ec1u b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n ri\u00eang l\u1ebb li\u00ean k\u1ebft v\u1edbi nhau \u0111\u1ec3 c\u00f9ng th\u1ef1c hi\u1ec7n m\u1ed9t hay m\u1ed9t s\u1ed1 ch\u1ee9c n\u0103ng nh\u1ea5t \u0111\u1ecbnh, m\u00e0 n\u1ebfu thi\u1ebfu b\u1ea5t k\u1ef3 m\u1ed9t b\u1ed9 ph\u1eadn n\u00e0o trong \u0111\u00f3 th\u00ec c\u1ea3 h\u1ec7 th\u1ed1ng kh\u00f4ng th\u1ec3 ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c th\u00ec h\u1ec7 th\u1ed1ng \u0111\u00f3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 m\u1ed9t t\u00e0i s\u1ea3n.<\/li>\n<li>c) M\u1ed9t h\u1ec7 th\u1ed1ng g\u1ed3m nhi\u1ec1u b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n ri\u00eang l\u1ebb, li\u00ean k\u1ebft v\u1edbi nhau, trong \u0111\u00f3 m\u1ed7i b\u1ed9 ph\u1eadn c\u1ea5u th\u00e0nh c\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng kh\u00e1c nhau v\u00e0 c\u00f3 ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed9c l\u1eadp, \u0111\u1ed3ng th\u1eddi \u0111\u00f2i h\u1ecfi ph\u1ea3i qu\u1ea3n l\u00fd ri\u00eang t\u1eebng b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n th\u00ec m\u1ed7i b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n ri\u00eang l\u1ebb \u0111\u00f3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 m\u1ed9t t\u00e0i s\u1ea3n.<\/li>\n<li>d) S\u00fac v\u1eadt l\u00e0m vi\u1ec7c v\u00e0\/ho\u1eb7c cho s\u1ea3n ph\u1ea9m th\u00ec t\u1eebng con s\u00fac v\u1eadt \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 m\u1ed9t t\u00e0i s\u1ea3n.<\/li>\n<\/ol>\n<p>\u0111) V\u01b0\u1eddn c\u00e2y l\u00e2u n\u0103m thu\u1ed9c khu\u00f4n vi\u00ean \u0111\u1ea5t \u0111\u1ed9c l\u1eadp ho\u1eb7c t\u1eebng c\u00e2y l\u00e2u n\u0103m ri\u00eang l\u1ebb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 m\u1ed9t t\u00e0i s\u1ea3n.<\/p>\n<ol>\n<li>e) Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi t\u1eebng th\u1eeda \u0111\u1ea5t ho\u1eb7c ph\u1ea7n di\u1ec7n t\u00edch \u0111\u01b0\u1ee3c giao cho c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb trong t\u1eebng th\u1eeda \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 m\u1ed9t t\u00e0i s\u1ea3n.<\/li>\n<li>g) Quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd, x\u00e1c l\u1eadp theo t\u1eebng Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd quy\u1ec1n t\u00e1c gi\u1ea3, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd quy\u1ec1n li\u00ean quan \u0111\u1ebfn quy\u1ec1n t\u00e1c gi\u1ea3, v\u0103n b\u1eb1ng b\u1ea3o h\u1ed9 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1edf h\u1eefu c\u00f4ng nghi\u1ec7p, B\u1eb1ng b\u1ea3o h\u1ed9 gi\u1ed1ng c\u00e2y tr\u1ed3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 m\u1ed9t t\u00e0i s\u1ea3n.<\/li>\n<li>h) M\u1ed7i ph\u1ea7n m\u1ec1m \u1ee9ng d\u1ee5ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 m\u1ed9t t\u00e0i s\u1ea3n.<\/li>\n<li>i) Th\u01b0\u01a1ng hi\u1ec7u c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 m\u1ed9t t\u00e0i s\u1ea3n.<\/li>\n<li>T\u00e0i s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y (tr\u1eeb t\u00e0i s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh khi th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi 02 ti\u00eau chu\u1ea9n sau \u0111\u00e2y:<\/li>\n<li>a) C\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng t\u1eeb 01 (m\u1ed9t) n\u0103m tr\u1edf l\u00ean.<\/li>\n<li>b) C\u00f3 nguy\u00ean gi\u00e1 t\u1eeb 10.000.000 \u0111\u1ed3ng (m\u01b0\u1eddi tri\u1ec7u \u0111\u1ed3ng) tr\u1edf l\u00ean.<\/li>\n<li>3. T\u00e0i s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y t\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean v\u00e0 chi \u0111\u1ea7u t\u01b0, t\u00e0i s\u1ea3n t\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i t\u00ednh \u0111\u1ee7 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o gi\u00e1 d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 t\u00e0i s\u1ea3n t\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng to\u00e0n b\u1ed9 th\u1eddi gian v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh, cho thu\u00ea, li\u00ean doanh, li\u00ean k\u1ebft m\u00e0 kh\u00f4ng h\u00ecnh th\u00e0nh ph\u00e1p nh\u00e2n m\u1edbi theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh khi th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi 02 ti\u00eau chu\u1ea9n sau \u0111\u00e2y:<\/li>\n<li>a) C\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng t\u1eeb 01 (m\u1ed9t) n\u0103m tr\u1edf l\u00ean.<\/li>\n<li>b) \u0110\u00e1p \u1ee9ng ti\u00eau chu\u1ea9n v\u1ec1 nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p.<\/li>\n<\/ol>\n<h4><strong>\u0110i\u1ec1u 4.<\/strong> <strong>Ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/h4>\n<ol>\n<li>Ph\u00e2n lo\u1ea1i theo t\u00ednh ch\u1ea5t, \u0111\u1eb7c \u0111i\u1ec3m t\u00e0i s\u1ea3n:<\/li>\n<li>a) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t, c\u00f3 k\u1ebft c\u1ea5u \u0111\u1ed9c l\u1eadp ho\u1eb7c l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng g\u1ed3m nhi\u1ec1u b\u1ed9 ph\u1eadn ri\u00eang l\u1ebb li\u00ean k\u1ebft v\u1edbi nhau \u0111\u1ec3 c\u00f9ng th\u1ef1c hi\u1ec7n m\u1ed9t hay m\u1ed9t s\u1ed1 ch\u1ee9c n\u0103ng nh\u1ea5t \u0111\u1ecbnh; g\u1ed3m:<\/li>\n<\/ol>\n<p>&#8211; Lo\u1ea1i 1: Nh\u00e0, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng; g\u1ed3m: Nh\u00e0 l\u00e0m vi\u1ec7c; nh\u00e0 kho; nh\u00e0 h\u1ed9i tr\u01b0\u1eddng; nh\u00e0 c\u00e2u l\u1ea1c b\u1ed9; nh\u00e0 v\u0103n ho\u00e1; nh\u00e0 t\u1eadp luy\u1ec7n v\u00e0 thi \u0111\u1ea5u th\u1ec3 thao; nh\u00e0 b\u1ea3o t\u1ed3n, b\u1ea3o t\u00e0ng; nh\u00e0 tr\u1ebb; nh\u00e0 m\u1eabu gi\u00e1o; nh\u00e0 x\u01b0\u1edfng; ph\u00f2ng h\u1ecdc; nh\u00e0 gi\u1ea3ng \u0111\u01b0\u1eddng; nh\u00e0 k\u00fd t\u00fac x\u00e1; ph\u00f2ng kh\u00e1m, ch\u1eefa b\u1ec7nh; nh\u00e0 an d\u01b0\u1ee1ng; nh\u00e0 kh\u00e1ch; nh\u00e0 \u1edf c\u00f4ng v\u1ee5 v\u00e0 nh\u00e0, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng kh\u00e1c.<\/p>\n<p>&#8211; Lo\u1ea1i 2: V\u1eadt ki\u1ebfn tr\u00fac; g\u1ed3m: Kho ch\u1ee9a, b\u1ec3 ch\u1ee9a, b\u00e3i \u0111\u1ed7, s\u00e2n ph\u01a1i, s\u00e2n ch\u01a1i, s\u00e2n th\u1ec3 thao, b\u1ec3 b\u01a1i, gi\u1ebfng khoan, gi\u1ebfng \u0111\u00e0o, t\u01b0\u1eddng r\u00e0o v\u00e0 v\u1eadt ki\u1ebfn tr\u00fac kh\u00e1c.<\/p>\n<p>&#8211; Lo\u1ea1i 3: Xe \u00f4 t\u00f4; g\u1ed3m: Xe \u00f4 t\u00f4 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c c\u00e1c ch\u1ee9c danh, xe \u00f4 t\u00f4 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c chung, xe \u00f4 t\u00f4 chuy\u00ean d\u00f9ng, xe \u00f4 t\u00f4 ph\u1ee5c v\u1ee5 l\u1ec5 t\u00e2n nh\u00e0 n\u01b0\u1edbc v\u00e0 xe \u00f4 t\u00f4 kh\u00e1c.<\/p>\n<p>&#8211; Lo\u1ea1i 4: Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i kh\u00e1c (ngo\u00e0i xe \u00f4 t\u00f4); g\u1ed3m: Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng s\u1eaft, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng thu\u1ef7, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng v\u00e0 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i kh\u00e1c.<\/p>\n<p>&#8211; Lo\u1ea1i 5: M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb; g\u1ed3m: M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb v\u0103n ph\u00f2ng ph\u1ed5 bi\u1ebfn; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng chung c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng v\u00e0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb kh\u00e1c.<\/p>\n<p>&#8211; Lo\u1ea1i 6: C\u00e2y l\u00e2u n\u0103m, s\u00fac v\u1eadt l\u00e0m vi\u1ec7c v\u00e0\/ho\u1eb7c cho s\u1ea3n ph\u1ea9m.<\/p>\n<p>&#8211; Lo\u1ea1i 7: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh kh\u00e1c.<\/p>\n<ol>\n<li>b) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n kh\u00f4ng c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t m\u00e0 c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p \u0111\u00e3 \u0111\u1ea7u t\u01b0 chi ph\u00ed t\u1ea1o l\u1eadp t\u00e0i s\u1ea3n ho\u1eb7c \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh qua qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng; g\u1ed3m:<\/li>\n<\/ol>\n<p>&#8211; Lo\u1ea1i 1: Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n<p>&#8211; Lo\u1ea1i 2: Quy\u1ec1n t\u00e1c gi\u1ea3 v\u00e0 quy\u1ec1n li\u00ean quan \u0111\u1ebfn quy\u1ec1n t\u00e1c gi\u1ea3.<\/p>\n<p>&#8211; Lo\u1ea1i 3: Quy\u1ec1n s\u1edf h\u1eefu c\u00f4ng nghi\u1ec7p.<\/p>\n<p>&#8211; Lo\u1ea1i 4: Quy\u1ec1n \u0111\u1ed1i v\u1edbi gi\u1ed1ng c\u00e2y tr\u1ed3ng.<\/p>\n<p>&#8211; Lo\u1ea1i 5: Ph\u1ea7n m\u1ec1m \u1ee9ng d\u1ee5ng.<\/p>\n<p>&#8211; Lo\u1ea1i 6: Th\u01b0\u01a1ng hi\u1ec7u c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp.<\/p>\n<ol>\n<li>c) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1eb7c th\u00f9 l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed h\u00ecnh th\u00e0nh ho\u1eb7c kh\u00f4ng \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb th\u1ef1c nh\u01b0ng y\u00eau c\u1ea7u ph\u1ea3i qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd v\u1ec1 hi\u1ec7n v\u1eadt (nh\u01b0: C\u1ed5 v\u1eadt, hi\u1ec7n v\u1eadt tr\u01b0ng b\u00e0y trong b\u1ea3o t\u00e0ng, l\u0103ng t\u1ea9m, di t\u00edch l\u1ecbch s\u1eed \u0111\u01b0\u1ee3c x\u1ebfp h\u1ea1ng, t\u00e0i li\u1ec7u c\u1ed5, t\u00e0i li\u1ec7u qu\u00fd hi\u1ebfm&#8230;), t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 th\u01b0\u01a1ng hi\u1ec7u c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp.<\/li>\n<\/ol>\n<p>C\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi nh\u1eefng t\u00e0i s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y, B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, c\u01a1 quan kh\u00e1c \u1edf trung \u01b0\u01a1ng (sau \u0111\u00e2y g\u1ecdi l\u00e0 B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan trung \u01b0\u01a1ng), \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng (sau \u0111\u00e2y g\u1ecdi l\u00e0 \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh) ban h\u00e0nh Danh m\u1ee5c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1eb7c th\u00f9 thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd c\u1ee7a B\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng, \u0111\u1ecba ph\u01b0\u01a1ng (theo M\u1eabu s\u1ed1 02 quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 02 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) \u0111\u1ec3 th\u1ed1ng nh\u1ea5t qu\u1ea3n l\u00fd.<\/p>\n<ol start=\"2\">\n<li>Ph\u00e2n lo\u1ea1i theo ngu\u1ed3n g\u1ed1c h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n:<\/li>\n<li>a) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u00ecnh th\u00e0nh do mua s\u1eafm.<\/li>\n<li>b) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u00ecnh th\u00e0nh do \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng.<\/li>\n<li>c) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c giao, nh\u1eadn \u0111i\u1ec1u chuy\u1ec3n.<\/li>\n<li>d) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1eb7ng cho, khuy\u1ebfn m\u1ea1i (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p nh\u00e0 cung c\u1ea5p \u0111\u1ed5i t\u00e0i s\u1ea3n c\u0169 b\u1eb1ng t\u00e0i s\u1ea3n m\u1edbi sau m\u1ed9t th\u1eddi gian s\u1eed d\u1ee5ng theo ch\u00ednh s\u00e1ch c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t\/nh\u00e0 cung c\u1ea5p).<\/li>\n<\/ol>\n<p>\u0111) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh khi ki\u1ec3m k\u00ea ph\u00e1t hi\u1ec7n th\u1eeba (ch\u01b0a \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n).<\/p>\n<ol>\n<li>e) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp \u0111\u01b0\u1ee3c nh\u1eadn sau khi h\u1ebft th\u1eddi h\u1ea1n li\u00ean doanh, li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 47 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 151\/2017\/N\u0110-CP ng\u00e0y 26 th\u00e1ng 12 n\u0103m 2017 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng (sau \u0111\u00e2y g\u1ecdi l\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 151\/2017\/N\u0110-CP).<\/li>\n<li>g) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb ngu\u1ed3n kh\u00e1c.<\/li>\n<\/ol>\n<h4><strong>\u0110i\u1ec1u <\/strong><strong>5<\/strong><strong>. <\/strong><strong>Nguy\u00ean t\u1eafc q<\/strong><strong>u\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/h4>\n<ol>\n<li>M\u1ecdi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh hi\u1ec7n c\u00f3 t\u1ea1i c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd v\u1ec1 hi\u1ec7n v\u1eadt v\u00e0 gi\u00e1 tr\u1ecb theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan. C\u00e1c ch\u1ec9 ti\u00eau v\u1ec1 nguy\u00ean gi\u00e1, hao m\u00f2n, kh\u1ea5u hao, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, ph\u1ea7n gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed li\u00ean doanh, li\u00ean k\u1ebft l\u00e0 s\u1ed1 nguy\u00ean; tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh c\u00e1c ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 th\u1eadp ph\u00e2n th\u00ec \u0111\u01b0\u1ee3c l\u00e0m tr\u00f2n theo nguy\u00ean t\u1eafc c\u1ed9ng th\u00eam 01 v\u00e0o ph\u1ea7n s\u1ed1 nguy\u00ean.<\/li>\n<li>C\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/li>\n<li>a) L\u1eadp th\u1ebb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh hi\u1ec7n c\u00f3 c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh; m\u1ed7i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng ghi s\u1ed5 k\u1ebf to\u00e1n.<\/li>\n<li>b) Th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n \u0111\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m; th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n n\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch ph\u00e1t sinh khi th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea.<\/li>\n<li>c) Th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o k\u00ea khai, b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng.<\/li>\n<li>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 t\u00ednh \u0111\u1ee7 hao m\u00f2n ho\u1eb7c \u0111\u00e3 kh\u1ea5u hao h\u1ebft gi\u00e1 tr\u1ecb nh\u01b0ng v\u1eabn c\u00f2n s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c th\u00ec c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i ti\u1ebfp t\u1ee5c qu\u1ea3n l\u00fd, theo d\u00f5i, b\u1ea3o qu\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<\/ol>\n<p>Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 t\u00ednh \u0111\u1ee7 hao m\u00f2n ho\u1eb7c \u0111\u00e3 kh\u1ea5u hao h\u1ebft gi\u00e1 tr\u1ecb nh\u01b0ng sau \u0111\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i thay \u0111\u1ed5i nguy\u00ean gi\u00e1 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec ph\u1ea3i t\u00ednh hao m\u00f2n, tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt cho th\u1eddi gian s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i sau khi thay \u0111\u1ed5i nguy\u00ean gi\u00e1 (n\u1ebfu c\u00f3).<\/p>\n<ol start=\"4\">\n<li>Nguy\u00ean gi\u00e1 v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nh\u01b0 sau:<\/li>\n<li>a) Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 6, 7 v\u00e0 8 Th\u00f4ng t\u01b0 n\u00e0y, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n, x\u00e1c \u0111\u1ecbnh th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh s\u1eed d\u1ee5ng, x\u1eed l\u00fd t\u00e0i s\u1ea3n c\u00f4ng theo quy \u0111\u1ecbnh, k\u00ea khai \u0111\u1ec3 \u0111\u0103ng nh\u1eadp th\u00f4ng tin v\u00e0o C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 t\u00e0i s\u1ea3n c\u00f4ng.<\/li>\n<li>b) Kh\u00f4ng s\u1eed d\u1ee5ng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 6, 7 v\u00e0 8 Th\u00f4ng t\u01b0 n\u00e0y, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3: L\u00e0m gi\u00e1 b\u00e1n t\u00e0i s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, cho thu\u00ea t\u00e0i s\u1ea3n, x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb \u0111\u1ec3 g\u00f3p v\u1ed1n li\u00ean doanh, li\u00ean k\u1ebft, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo h\u00ecnh th\u1ee9c \u0111\u1ed1i t\u00e1c c\u00f4ng &#8211; t\u01b0.<\/li>\n<\/ol>\n<h3><strong>Ch\u01b0\u01a1ng III:\u00a0<\/strong><strong>NGUY\u00caN GI\u00c1<\/strong><strong>, HAO M\u00d2N, KH\u1ea4U HAO, GI\u00c1 TR\u1eca C\u00d2N L\u1ea0I C\u1ee6A<\/strong><strong> T\u00c0I S\u1ea2N C\u1ed0 \u0110\u1ecaNH<\/strong><\/h3>\n<h4><strong>\u00a0<\/strong><strong>\u0110i\u1ec1u <\/strong><strong>6<\/strong><strong>. X\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/strong><\/h4>\n<p>Vi\u1ec7c x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y (tr\u1eeb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1eb7c th\u00f9 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y) nh\u01b0 sau:<\/p>\n<ol>\n<li>Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u00ecnh th\u00e0nh t\u1eeb mua s\u1eafm \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/li>\n<\/ol>\n<p>Trong \u0111\u00f3:<\/p>\n<ol>\n<li>a) C\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c gi\u1ea3m gi\u00e1 ho\u1eb7c ph\u1ea1t ng\u01b0\u1eddi b\u00e1n (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o gi\u00e1 tr\u1ecb ghi tr\u00ean h\u00f3a \u0111\u01a1n ch\u1ec9 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb ghi tr\u00ean h\u00f3a \u0111\u01a1n bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c gi\u1ea3m gi\u00e1 ho\u1eb7c ph\u1ea1t ng\u01b0\u1eddi b\u00e1n.<\/li>\n<li>b) Chi ph\u00ed kh\u00e1c (n\u1ebfu c\u00f3) l\u00e0 c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u00e0 c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p \u0111\u00e3 chi ra t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o s\u1eed d\u1ee5ng (bao g\u1ed3m c\u1ea3 chi ph\u00ed cho \u0111\u1ea5u th\u1ea7u \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp t\u1eeb ngu\u1ed3n kinh ph\u00ed kh\u00f4ng ph\u1ea3i t\u1eeb kho\u1ea3n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea5u th\u1ea7u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt). Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh chi ph\u00ed chung cho nhi\u1ec1u t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00ec c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 chi ph\u00ed cho t\u1eebng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo ti\u00eau ch\u00ed cho ph\u00f9 h\u1ee3p (nh\u01b0: S\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb ghi tr\u00ean h\u00f3a \u0111\u01a1n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u00e1t sinh chi ph\u00ed chung\u2026).<\/li>\n<li>Nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u00ecnh th\u00e0nh t\u1eeb \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng l\u00e0 gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/li>\n<li>a) Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng (do \u0111\u00e3 ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng) nh\u01b0ng ch\u01b0a c\u00f3 quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t th\u00ec c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ghi s\u1ed5 v\u00e0 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh k\u1ec3 t\u1eeb ng\u00e0y nghi\u1ec7m thu, b\u00e0n giao \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng. Nguy\u00ean gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n l\u00e0 nguy\u00ean gi\u00e1 t\u1ea1m t\u00ednh. Nguy\u00ean gi\u00e1 t\u1ea1m t\u00ednh trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean sau:<\/li>\n<\/ol>\n<p>&#8211; Gi\u00e1 tr\u1ecb \u0111\u1ec1 ngh\u1ecb quy\u1ebft to\u00e1n;<\/p>\n<p>&#8211; Gi\u00e1 tr\u1ecb x\u00e1c \u0111\u1ecbnh theo Bi\u00ean b\u1ea3n nghi\u1ec7m thu A-B;<\/p>\n<p>&#8211; Gi\u00e1 tr\u1ecb t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 ho\u1eb7c d\u1ef1 to\u00e1n d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t ho\u1eb7c d\u1ef1 to\u00e1n d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh l\u1ea7n g\u1ea7n nh\u1ea5t (trong tr\u01b0\u1eddng h\u1ee3p d\u1ef1 to\u00e1n d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh).<\/p>\n<p>Khi \u0111\u01b0\u1ee3c c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n, c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i nguy\u00ean gi\u00e1 t\u1ea1m t\u00ednh theo gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh s\u1ed5 k\u1ebf to\u00e1n v\u00e0 th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh.<\/p>\n<ol>\n<li>b) Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n bao g\u1ed3m nhi\u1ec1u h\u1ea1ng m\u1ee5c, t\u00e0i s\u1ea3n (nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng ghi s\u1ed5 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh) kh\u00e1c nhau nh\u01b0ng kh\u00f4ng d\u1ef1 to\u00e1n ri\u00eang, quy\u1ebft to\u00e1n ri\u00eang cho t\u1eebng h\u1ea1ng m\u1ee5c, t\u00e0i s\u1ea3n th\u00ec c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t cho t\u1eebng h\u1ea1ng m\u1ee5c, t\u00e0i s\u1ea3n \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n theo ti\u00eau ch\u00ed cho ph\u00f9 h\u1ee3p (nh\u01b0: Di\u1ec7n t\u00edch x\u00e2y d\u1ef1ng, s\u1ed1 l\u01b0\u1ee3ng chi ti\u1ebft c\u1ee7a t\u1eebng h\u1ea1ng m\u1ee5c, t\u00e0i s\u1ea3n&#8230;).<\/li>\n<\/ol>\n<p>Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n bao g\u1ed3m nhi\u1ec1u h\u1ea1ng m\u1ee5c, t\u00e0i s\u1ea3n (nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng ghi s\u1ed5 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh) kh\u00e1c nhau, c\u00f3 d\u1ef1 to\u00e1n ri\u00eang nh\u01b0ng kh\u00f4ng quy\u1ebft to\u00e1n ri\u00eang cho t\u1eebng h\u1ea1ng m\u1ee5c, t\u00e0i s\u1ea3n th\u00ec c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t cho t\u1eebng h\u1ea1ng m\u1ee5c, t\u00e0i s\u1ea3n \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n theo ti\u00eau ch\u00ed cho ph\u00f9 h\u1ee3p (nh\u01b0: Di\u1ec7n t\u00edch x\u00e2y d\u1ef1ng, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb d\u1ef1 to\u00e1n chi ti\u1ebft c\u1ee7a t\u1eebng h\u1ea1ng m\u1ee5c, t\u00e0i s\u1ea3n&#8230;).<\/p>\n<ol>\n<li>c) \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n bao g\u1ed3m nhi\u1ec1u h\u1ea1ng m\u1ee5c, t\u00e0i s\u1ea3n (nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng ghi s\u1ed5 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh) kh\u00e1c nhau m\u00e0 \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0, nghi\u1ec7m thu theo t\u1eebng h\u1ea1ng m\u1ee5c, t\u00e0i s\u1ea3n th\u00ec h\u1ea1ng m\u1ee5c, t\u00e0i s\u1ea3n n\u00e0o \u0111\u00e3 ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, nghi\u1ec7m thu, b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng th\u00ec ghi s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi h\u1ea1ng m\u1ee5c, t\u00e0i s\u1ea3n \u0111\u00f3 k\u1ec3 t\u1eeb ng\u00e0y b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng.<\/li>\n<li>d) Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n c\u1ee7a d\u1ef1 \u00e1n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh theo ki\u1ebfn ngh\u1ecb, k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n sau khi \u0111\u01b0\u1ee3c thanh tra, ki\u1ec3m to\u00e1n th\u00ec c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i nguy\u00ean gi\u00e1 theo gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n sau khi \u0111i\u1ec1u ch\u1ec9nh theo ki\u1ebfn ngh\u1ecb, k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/li>\n<li>Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c giao, nh\u1eadn \u0111i\u1ec1u chuy\u1ec3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/li>\n<\/ol>\n<p>Trong \u0111\u00f3:<\/p>\n<ol>\n<li>a) Nguy\u00ean gi\u00e1 ghi tr\u00ean Bi\u00ean b\u1ea3n b\u00e0n giao, ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/li>\n<\/ol>\n<p>a.1) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n, nguy\u00ean gi\u00e1 ghi tr\u00ean Bi\u00ean b\u1ea3n b\u00e0n giao, ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n l\u00e0 nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p c\u00f3 t\u00e0i s\u1ea3n giao, \u0111i\u1ec1u chuy\u1ec3n.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n ch\u01b0a \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n th\u00ec tr\u01b0\u1edbc khi tr\u00ecnh c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh giao, \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n, c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p c\u00f3 t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n ho\u1eb7c \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 l\u1eadp ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd t\u00e0i s\u1ea3n c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, th\u1eddi gian t\u00ednh hao m\u00f2n c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n. Trong \u0111\u00f3:<\/p>\n<p>&#8211; Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n giao, nh\u1eadn \u0111i\u1ec1u chuy\u1ec3n l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y, ch\u01b0a \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n th\u00ec vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a.2, a.3 v\u00e0 a.4 kho\u1ea3n n\u00e0y.<\/p>\n<p>&#8211; Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n giao, nh\u1eadn \u0111i\u1ec1u chuy\u1ec3n thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c (kh\u00f4ng ph\u1ea3i l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y) th\u00ec vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/p>\n<p>a.2) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n ch\u01b0a \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n nh\u01b0ng c\u00f3 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 mua ho\u1eb7c gi\u00e1 x\u00e2y d\u1ef1ng v\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 th\u00ec nguy\u00ean gi\u00e1 ghi tr\u00ean Bi\u00ean b\u1ea3n b\u00e0n giao, ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/p>\n<p>a.3) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n ch\u01b0a \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n, kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 mua ho\u1eb7c gi\u00e1 x\u00e2y d\u1ef1ng c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 nh\u01b0ng c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng v\u00e0 gi\u00e1 mua m\u1edbi c\u1ee7a t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i ho\u1eb7c gi\u00e1 x\u00e2y d\u1ef1ng m\u1edbi c\u1ee7a t\u00e0i s\u1ea3n c\u00f3 ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng th\u00ec nguy\u00ean gi\u00e1 \u0111\u1ec3 ghi tr\u00ean Bi\u00ean b\u1ea3n b\u00e0n giao, ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"162\">\n<p>Nguy\u00ean gi\u00e1 ghi tr\u00ean Bi\u00ean b\u1ea3n b\u00e0n giao, ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n<\/p>\n<\/td>\n<td width=\"28\">\n<p>=<\/p>\n<\/td>\n<td width=\"335\">\n<p>Gi\u00e1 mua m\u1edbi c\u1ee7a t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i ho\u1eb7c gi\u00e1 x\u00e2y d\u1ef1ng m\u1edbi c\u1ee7a t\u00e0i s\u1ea3n c\u00f3 ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Trong \u0111\u00f3:<\/p>\n<p>&#8211; Gi\u00e1 mua m\u1edbi c\u1ee7a t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n kh\u00f4ng ph\u1ea3i l\u00e0 nh\u00e0, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, v\u1eadt ki\u1ebfn tr\u00fac l\u00e0 gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n m\u1edbi c\u00f9ng lo\u1ea1i \u0111\u01b0\u1ee3c b\u00e1n tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng.<\/p>\n<p>&#8211; Gi\u00e1 x\u00e2y d\u1ef1ng m\u1edbi c\u1ee7a t\u00e0i s\u1ea3n c\u00f3 ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt t\u01b0\u01a1ng \u0111\u01b0\u01a1ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 nh\u00e0, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, v\u1eadt ki\u1ebfn tr\u00fac (bao g\u1ed3m c\u1ea3 nh\u00e0, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, v\u1eadt ki\u1ebfn tr\u00fac \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh th\u00f4ng qua mua s\u1eafm) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/p>\n<table width=\"99%\">\n<tbody>\n<tr>\n<td width=\"7%\">\n<p>Gi\u00e1 x\u00e2y d\u1ef1ng m\u1edbi c\u1ee7a t\u00e0i s\u1ea3n<\/p>\n<\/td>\n<td width=\"3%\">\n<p>=<\/p>\n<\/td>\n<td width=\"36%\">\n<p>\u0110\u01a1n gi\u00e1 x\u00e2y d\u1ef1ng m\u1edbi c\u1ee7a t\u00e0i s\u1ea3n c\u00f3 ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt t\u01b0\u01a1ng \u0111\u01b0\u01a1ng do B\u1ed9 qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh ban h\u00e0nh (ho\u1eb7c theo quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 t\u00e0i s\u1ea3n) \u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng<\/p>\n<\/td>\n<td width=\"3%\">\n<p>x<\/p>\n<\/td>\n<td width=\"12%\">\n<p>Di\u1ec7n t\u00edch, th\u1ec3 t\u00edch x\u00e2y d\u1ef1ng\/S\u1ed1 l\u01b0\u1ee3ng&#8230;\u00a0 c\u1ee7a t\u00e0i s\u1ea3n<\/p>\n<\/td>\n<td width=\"3%\">\n<p>+<\/p>\n<\/td>\n<td width=\"34%\">\n<p>Gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c k\u1ebft c\u1ea5u kh\u00e1c g\u1eafn v\u1edbi c\u00f4ng tr\u00ecnh\/h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh (nh\u01b0: tr\u1ea7n, s\u00e0n&#8230;) x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh (ho\u1eb7c theo quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 t\u00e0i s\u1ea3n) t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>a.4) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n ch\u01b0a \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n m\u00e0 kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.2 v\u00e0 \u0111i\u1ec3m a.3 kho\u1ea3n n\u00e0y th\u00ec c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p c\u00f3 t\u00e0i s\u1ea3n ho\u1eb7c \u0111\u01b0\u1ee3c giao l\u1eadp ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd t\u00e0i s\u1ea3n thu\u00ea t\u1ed5 ch\u1ee9c c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n, th\u1eddi gian t\u00ednh hao m\u00f2n c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 ghi tr\u00ean Bi\u00ean b\u1ea3n b\u00e0n giao, ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n theo c\u00f4ng th\u1ee9c sau:<\/p>\n<table width=\"542\">\n<tbody>\n<tr>\n<td rowspan=\"3\" width=\"153\">\n<p>Nguy\u00ean gi\u00e1 ghi tr\u00ean Bi\u00ean b\u1ea3n b\u00e0n giao, ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n<\/p>\n<\/td>\n<td width=\"25\">\n<p>&nbsp;<\/p>\n<\/td>\n<td rowspan=\"3\" width=\"102\">\n<p>Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i theo \u0111\u00e1nh gi\u00e1 l\u1ea1i<\/p>\n<\/td>\n<td width=\"22\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"239\">\n<p>Th\u1eddi gian t\u00ednh hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i theo quy \u0111\u1ecbnh (n\u0103m)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"25\">\n<p>=<\/p>\n<\/td>\n<td width=\"22\">\n<p>x<\/p>\n<\/td>\n<td width=\"239\">\u00a0<\/td>\n<\/tr>\n<tr>\n<td width=\"25\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"22\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"239\">\n<p>Th\u1eddi gian t\u00ednh hao m\u00f2n c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n theo \u0111\u00e1nh gi\u00e1 l\u1ea1i (n\u0103m)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Trong \u0111\u00f3, th\u1eddi gian t\u00ednh hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 01 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<ol>\n<li>b) Chi ph\u00ed kh\u00e1c (n\u1ebfu c\u00f3) l\u00e0 c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c giao, \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n m\u00e0 c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 chi ra t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o s\u1eed d\u1ee5ng. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh chi ph\u00ed chung cho nhi\u1ec1u t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00ec c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 chi ph\u00ed cho t\u1eebng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo ti\u00eau ch\u00ed cho ph\u00f9 h\u1ee3p (nh\u01b0: S\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u00e1t sinh chi ph\u00ed chung\u2026).<\/li>\n<li>Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1eb7ng cho, khuy\u1ebfn m\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/li>\n<\/ol>\n<p>Trong \u0111\u00f3:<\/p>\n<ol>\n<li>a) Gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c t\u1eb7ng cho \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp quy\u1ec1n s\u1edf h\u1eefu to\u00e0n d\u00e2n.<\/li>\n<li>b) Gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c khuy\u1ebfn m\u1ea1i do c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c khuy\u1ebfn m\u1ea1i x\u00e1c \u0111\u1ecbnh theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i ho\u1eb7c c\u00f3 c\u00f9ng ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt, xu\u1ea5t x\u1ee9.<\/li>\n<li>c) Chi ph\u00ed kh\u00e1c (n\u1ebfu c\u00f3) l\u00e0 c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1eb7ng cho, khuy\u1ebfn m\u1ea1i m\u00e0 c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 chi ra t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o s\u1eed d\u1ee5ng. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh chi ph\u00ed chung cho nhi\u1ec1u t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00ec c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 chi ph\u00ed cho t\u1eebng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo ti\u00eau ch\u00ed cho ph\u00f9 h\u1ee3p (nh\u01b0: S\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u00e1t sinh chi ph\u00ed chung\u2026).<\/li>\n<li>Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh khi ki\u1ec3m k\u00ea ph\u00e1t hi\u1ec7n th\u1eeba \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/li>\n<\/ol>\n<table width=\"540\">\n<tbody>\n<tr>\n<td width=\"128\">\n<p>Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh khi ki\u1ec3m k\u00ea ph\u00e1t hi\u1ec7n th\u1eeba<\/p>\n<\/td>\n<td width=\"19\">\n<p>=<\/p>\n<\/td>\n<td width=\"116\">\n<p>Nguy\u00ean gi\u00e1 ghi tr\u00ean Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea<\/p>\n<\/td>\n<td width=\"19\">\n<p>+<\/p>\n<\/td>\n<td width=\"170\">\n<p>C\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed v\u00e0 l\u1ec7 ph\u00ed<\/p>\n<\/td>\n<td width=\"25\">\n<p>+<\/p>\n<\/td>\n<td width=\"63\">\n<p>Chi ph\u00ed kh\u00e1c (n\u1ebfu c\u00f3)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Trong \u0111\u00f3:<\/p>\n<ol>\n<li>a) Nguy\u00ean gi\u00e1 ghi tr\u00ean Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/li>\n<\/ol>\n<p>a.1) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u00f3 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 mua ho\u1eb7c gi\u00e1 x\u00e2y d\u1ef1ng v\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 th\u00ec nguy\u00ean gi\u00e1 ghi tr\u00ean Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/p>\n<p>a.2) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 mua ho\u1eb7c gi\u00e1 x\u00e2y d\u1ef1ng c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 nh\u01b0ng c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng v\u00e0 gi\u00e1 mua m\u1edbi c\u1ee7a t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i ho\u1eb7c gi\u00e1 x\u00e2y d\u1ef1ng m\u1edbi c\u1ee7a t\u00e0i s\u1ea3n c\u00f3 ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng th\u00ec nguy\u00ean gi\u00e1 ghi tr\u00ean Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"123\">\n<p>Nguy\u00ean gi\u00e1 ghi tr\u00ean Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea<\/p>\n<\/td>\n<td width=\"38\">\n<p>=<\/p>\n<\/td>\n<td width=\"361\">\n<p>Gi\u00e1 mua m\u1edbi c\u1ee7a t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i ho\u1eb7c gi\u00e1 x\u00e2y d\u1ef1ng m\u1edbi c\u1ee7a t\u00e0i s\u1ea3n c\u00f3 ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Trong \u0111\u00f3:<\/p>\n<p>&#8211; Gi\u00e1 mua m\u1edbi c\u1ee7a t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n kh\u00f4ng ph\u1ea3i l\u00e0 nh\u00e0, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, v\u1eadt ki\u1ebfn tr\u00fac l\u00e0 gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n m\u1edbi c\u00f9ng lo\u1ea1i \u0111\u01b0\u1ee3c b\u00e1n tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng.<\/p>\n<p>&#8211; Gi\u00e1 x\u00e2y d\u1ef1ng m\u1edbi c\u1ee7a t\u00e0i s\u1ea3n c\u00f3 ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt t\u01b0\u01a1ng \u0111\u01b0\u01a1ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 nh\u00e0, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, v\u1eadt ki\u1ebfn tr\u00fac (bao g\u1ed3m c\u1ea3 nh\u00e0, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, v\u1eadt ki\u1ebfn tr\u00fac \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh th\u00f4ng qua mua s\u1eafm) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/p>\n<table width=\"101%\">\n<tbody>\n<tr>\n<td width=\"7%\">\n<p>Gi\u00e1 x\u00e2y d\u1ef1ng m\u1edbi c\u1ee7a t\u00e0i s\u1ea3n<\/p>\n<\/td>\n<td width=\"3%\">\n<p>=<\/p>\n<\/td>\n<td width=\"34%\">\n<p>\u0110\u01a1n gi\u00e1\u00a0x\u00e2y d\u1ef1ng m\u1edbi c\u1ee7a t\u00e0i s\u1ea3n c\u00f3 ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt t\u01b0\u01a1ng \u0111\u01b0\u01a1ng do B\u1ed9 qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh ban h\u00e0nh (ho\u1eb7c theo quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 t\u00e0i s\u1ea3n) \u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng<\/p>\n<\/td>\n<td width=\"3%\">\n<p>x<\/p>\n<\/td>\n<td width=\"10%\">\n<p>Di\u1ec7n t\u00edch, th\u1ec3 t\u00edch x\u00e2y d\u1ef1ng\/S\u1ed1 l\u01b0\u1ee3ng&#8230; \u00a0c\u1ee7a t\u00e0i s\u1ea3n<\/p>\n<\/td>\n<td width=\"3%\">\n<p>+<\/p>\n<\/td>\n<td width=\"38%\">\n<p>Gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c k\u1ebft c\u1ea5u kh\u00e1c g\u1eafn v\u1edbi c\u00f4ng tr\u00ecnh\/h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh (nh\u01b0: tr\u1ea7n, s\u00e0n&#8230;) x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh (ho\u1eb7c theo quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 t\u00e0i s\u1ea3n) t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>a.3) Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.1, \u0111i\u1ec3m a.2 kho\u1ea3n n\u00e0y th\u00ec c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p c\u00f3 t\u00e0i s\u1ea3n thu\u00ea t\u1ed5 ch\u1ee9c c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n, th\u1eddi gian t\u00ednh hao m\u00f2n c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 ghi tr\u00ean Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea theo c\u00f4ng th\u1ee9c sau:<\/p>\n<table>\n<tbody>\n<tr>\n<td rowspan=\"3\" width=\"107\">\n<p>Nguy\u00ean gi\u00e1 ghi tr\u00ean Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea<\/p>\n<\/td>\n<td width=\"25\">\n<p>&nbsp;<\/p>\n<\/td>\n<td rowspan=\"3\" width=\"102\">\n<p>Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i theo \u0111\u00e1nh gi\u00e1 l\u1ea1i<\/p>\n<\/td>\n<td width=\"22\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"243\">\n<p>Th\u1eddi gian t\u00ednh hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i theo quy \u0111\u1ecbnh (n\u0103m)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"25\">\n<p>=<\/p>\n<\/td>\n<td width=\"22\">\n<p>x<\/p>\n<\/td>\n<td width=\"243\">\n<p><sup>__________________________________________<\/sup><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"25\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"22\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"243\">\n<p>Th\u1eddi gian t\u00ednh hao m\u00f2n c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n theo \u0111\u00e1nh gi\u00e1 l\u1ea1i (n\u0103m)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Trong \u0111\u00f3, th\u1eddi gian t\u00ednh hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 01 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<ol>\n<li>b) Chi ph\u00ed kh\u00e1c (n\u1ebfu c\u00f3) l\u00e0 c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd m\u00e0 c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p \u0111\u00e3 chi ra trong qu\u00e1 tr\u00ecnh ki\u1ec3m k\u00ea, x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n (bao g\u1ed3m c\u1ea3 chi ph\u00ed thu\u00ea t\u1ed5 ch\u1ee9c c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n, th\u1eddi gian t\u00ednh hao m\u00f2n c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.3 kho\u1ea3n n\u00e0y). Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh chi ph\u00ed chung cho nhi\u1ec1u t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00ec c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 chi ph\u00ed cho t\u1eebng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo ti\u00eau ch\u00ed cho ph\u00f9 h\u1ee3p (nh\u01b0: S\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u00e1t sinh chi ph\u00ed chung\u2026).<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp th\u1ef1c hi\u1ec7n li\u00ean doanh, li\u00ean k\u1ebft theo h\u00ecnh th\u1ee9c h\u00ecnh th\u00e0nh ph\u00e1p nh\u00e2n m\u1edbi, nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp \u0111\u01b0\u1ee3c nh\u1eadn sau khi h\u1ebft th\u1eddi h\u1ea1n li\u00ean doanh, li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 47 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 151\/2017\/N\u0110-CP \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/li>\n<li>a) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp \u0111\u01b0\u1ee3c chia b\u1eb1ng hi\u1ec7n v\u1eadt th\u00ec nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a ph\u00e1p nh\u00e2n \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb vi\u1ec7c li\u00ean doanh, li\u00ean k\u1ebft.<\/li>\n<\/ol>\n<p>Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ch\u01b0a \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a ph\u00e1p nh\u00e2n \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb vi\u1ec7c li\u00ean doanh, li\u00ean k\u1ebft th\u00ec \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp thu\u00ea t\u1ed5 ch\u1ee9c c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n, th\u1eddi gian t\u00ednh hao m\u00f2n c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/p>\n<table>\n<tbody>\n<tr>\n<td rowspan=\"3\" width=\"88\">\n<p>Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n<\/td>\n<td width=\"25\">\n<p>&nbsp;<\/p>\n<\/td>\n<td rowspan=\"3\" width=\"102\">\n<p>Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i theo \u0111\u00e1nh gi\u00e1 l\u1ea1i<\/p>\n<\/td>\n<td width=\"22\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"241\">\n<p>Th\u1eddi gian t\u00ednh hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i theo quy \u0111\u1ecbnh (n\u0103m)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"25\">\n<p>=<\/p>\n<\/td>\n<td width=\"22\">\n<p>x<\/p>\n<\/td>\n<td width=\"241\">\n<p><sup>________________________________________________<\/sup><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"25\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"22\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"241\">\n<p>Th\u1eddi gian t\u00ednh hao m\u00f2n c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n theo \u0111\u00e1nh gi\u00e1 l\u1ea1i (n\u0103m)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Trong \u0111\u00f3, th\u1eddi gian t\u00ednh hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 01 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<ol>\n<li>b) Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n kh\u00f4ng chia \u0111\u01b0\u1ee3c b\u1eb1ng hi\u1ec7n v\u1eadt v\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp mua l\u1ea1i ph\u1ea7n t\u00e0i s\u1ea3n c\u1ee7a b\u00ean \u0111\u1ed1i t\u00e1c th\u00ec ph\u00e1p nh\u00e2n \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb vi\u1ec7c li\u00ean doanh, li\u00ean k\u1ebft thu\u00ea t\u1ed5 ch\u1ee9c c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng (l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1 mua l\u1ea1i ph\u1ea7n t\u00e0i s\u1ea3n c\u1ee7a b\u00ean \u0111\u1ed1i t\u00e1c), th\u1eddi gian t\u00ednh hao m\u00f2n c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n; tr\u00ean c\u01a1 s\u1edf \u0111\u00f3 x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/li>\n<\/ol>\n<table>\n<tbody>\n<tr>\n<td rowspan=\"3\" width=\"88\">\n<p>Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n<\/td>\n<td width=\"25\">\n<p>&nbsp;<\/p>\n<\/td>\n<td rowspan=\"3\" width=\"102\">\n<p>Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i theo \u0111\u00e1nh gi\u00e1 l\u1ea1i<\/p>\n<\/td>\n<td width=\"22\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"241\">\n<p>Th\u1eddi gian t\u00ednh hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i theo quy \u0111\u1ecbnh (n\u0103m)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"25\">\n<p>=<\/p>\n<\/td>\n<td width=\"22\">\n<p>x<\/p>\n<\/td>\n<td width=\"241\">\n<p><sup>_____________________________________________<\/sup><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"25\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"22\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"241\">\n<p>Th\u1eddi gian t\u00ednh hao m\u00f2n c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n theo \u0111\u00e1nh gi\u00e1 l\u1ea1i (n\u0103m)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Trong \u0111\u00f3, th\u1eddi gian t\u00ednh hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 01 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<ol>\n<li>c) Tr\u01b0\u1eddng h\u1ee3p b\u00ean \u0111\u1ed1i t\u00e1c t\u1ef1 nguy\u1ec7n chuy\u1ec3n giao kh\u00f4ng b\u1ed3i ho\u00e0n quy\u1ec1n s\u1edf h\u1eefu ph\u1ea7n t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh cho Nh\u00e0 n\u01b0\u1edbc v\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp \u0111\u01b0\u1ee3c giao ho\u1eb7c \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n \u0111\u1ec3 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng th\u00ec nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp \u0111\u01b0\u1ee3c chia t\u00e0i s\u1ea3n b\u1eb1ng hi\u1ec7n v\u1eadt quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp th\u1ef1c hi\u1ec7n li\u00ean doanh, li\u00ean k\u1ebft theo h\u00ecnh th\u1ee9c kh\u00f4ng h\u00ecnh th\u00e0nh ph\u00e1p nh\u00e2n m\u1edbi, c\u00e1c b\u00ean tham gia li\u00ean doanh, li\u00ean k\u1ebft c\u00f9ng g\u00f3p t\u00e0i s\u1ea3n ho\u1eb7c g\u00f3p v\u1ed1n \u0111\u1ec3 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, mua s\u1eafm t\u00e0i s\u1ea3n s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch li\u00ean doanh, li\u00ean k\u1ebft, nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp \u0111\u01b0\u1ee3c nh\u1eadn sau khi h\u1ebft th\u1eddi h\u1ea1n li\u00ean doanh, li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 47 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 151\/2017\/N\u0110-CP \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/li>\n<li>a) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp g\u00f3p b\u1eb1ng t\u00e0i s\u1ea3n<\/li>\n<\/ol>\n<p>a.1) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp g\u00f3p v\u00e0o li\u00ean doanh, li\u00ean k\u1ebft th\u00ec \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng nguy\u00ean gi\u00e1 \u0111ang \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ec3 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong th\u1eddi gian li\u00ean doanh, li\u00ean k\u1ebft v\u00e0 sau khi h\u1ebft th\u1eddi h\u1ea1n li\u00ean doanh, li\u00ean k\u1ebft.<\/p>\n<p>a.2) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u00ecnh th\u00e0nh trong qu\u00e1 tr\u00ecnh li\u00ean doanh, li\u00ean k\u1ebft th\u00ec \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n; khi h\u1ebft th\u1eddi h\u1ea1n li\u00ean doanh, li\u00ean k\u1ebft, tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n thu\u1ed9c v\u1ec1 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp th\u00ec nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y.<\/p>\n<ol>\n<li>b) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp g\u00f3p v\u1ed1n v\u1edbi c\u00e1c b\u00ean li\u00ean doanh, li\u00ean k\u1ebft \u0111\u1ec3 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, mua s\u1eafm t\u00e0i s\u1ea3n s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch li\u00ean doanh, li\u00ean k\u1ebft th\u00ec trong th\u1eddi gian li\u00ean doanh, li\u00ean k\u1ebft, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh trong qu\u00e1 tr\u00ecnh li\u00ean doanh, li\u00ean k\u1ebft, nh\u01b0ng \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m theo d\u00f5i t\u00e0i s\u1ea3n; khi h\u1ebft th\u1eddi h\u1ea1n li\u00ean doanh, li\u00ean k\u1ebft, tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n thu\u1ed9c v\u1ec1 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp th\u00ec \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n nh\u01b0 sau:<\/li>\n<\/ol>\n<p>b.1) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp \u0111\u01b0\u1ee3c chia b\u1eb1ng hi\u1ec7n v\u1eadt th\u00ec nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/p>\n<table width=\"549\">\n<tbody>\n<tr>\n<td width=\"105\">\n<p>Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n<\/td>\n<td width=\"28\">\n<p>=<\/p>\n<\/td>\n<td width=\"113\">\n<p>Gi\u00e1 mua, gi\u00e1 x\u00e2y d\u1ef1ng c\u1ee7a t\u00e0i s\u1ea3n<\/p>\n<\/td>\n<td width=\"28\">\n<p>+<\/p>\n<\/td>\n<td width=\"161\">\n<p>C\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed v\u00e0 l\u1ec7 ph\u00ed<\/p>\n<\/td>\n<td width=\"19\">\n<p>+<\/p>\n<\/td>\n<td width=\"95\">\n<p>Chi ph\u00ed kh\u00e1c (n\u1ebfu c\u00f3)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Trong \u0111\u00f3, chi ph\u00ed kh\u00e1c (n\u1ebfu c\u00f3) l\u00e0 c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp \u0111\u00e3 chi ra t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01a1n v\u1ecb \u0111\u01b0a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o s\u1eed d\u1ee5ng. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh chi ph\u00ed chung cho nhi\u1ec1u t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00ec \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 chi ph\u00ed cho t\u1eebng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo ti\u00eau ch\u00ed cho ph\u00f9 h\u1ee3p (nh\u01b0: S\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u00e1t sinh chi ph\u00ed chung\u2026).<\/p>\n<p>b.2) Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n kh\u00f4ng chia \u0111\u01b0\u1ee3c b\u1eb1ng hi\u1ec7n v\u1eadt v\u00e0 H\u1ee3p \u0111\u1ed3ng li\u00ean doanh, li\u00ean k\u1ebft quy \u0111\u1ecbnh \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp mua l\u1ea1i ph\u1ea7n t\u00e0i s\u1ea3n c\u1ee7a b\u00ean \u0111\u1ed1i t\u00e1c (ph\u1ea3i thanh to\u00e1n cho b\u00ean \u0111\u1ed1i t\u00e1c theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng) th\u00ec \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp v\u00e0 b\u00ean \u0111\u1ed1i t\u00e1c c\u00f9ng th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c thu\u00ea t\u1ed5 ch\u1ee9c c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng (l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1 mua l\u1ea1i ph\u1ea7n t\u00e0i s\u1ea3n c\u1ee7a b\u00ean \u0111\u1ed1i t\u00e1c), th\u1eddi gian t\u00ednh hao m\u00f2n c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n; tr\u00ean c\u01a1 s\u1edf \u0111\u00f3 x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/p>\n<table>\n<tbody>\n<tr>\n<td rowspan=\"3\" width=\"88\">\n<p>Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n<\/td>\n<td width=\"25\">\n<p>&nbsp;<\/p>\n<\/td>\n<td rowspan=\"3\" width=\"102\">\n<p>Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i theo \u0111\u00e1nh gi\u00e1 l\u1ea1i<\/p>\n<\/td>\n<td width=\"22\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"241\">\n<p>Th\u1eddi gian t\u00ednh hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i theo quy \u0111\u1ecbnh (n\u0103m)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"25\">\n<p>=<\/p>\n<\/td>\n<td width=\"22\">\n<p>x<\/p>\n<\/td>\n<td width=\"241\">\n<p><sup>___________________________________________<\/sup><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"25\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"22\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"241\">\n<p>Th\u1eddi gian t\u00ednh hao m\u00f2n c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n theo \u0111\u00e1nh gi\u00e1 l\u1ea1i (n\u0103m)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Trong \u0111\u00f3, th\u1eddi gian t\u00ednh hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 01 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<p>b.3) Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n kh\u00f4ng chia \u0111\u01b0\u1ee3c b\u1eb1ng hi\u1ec7n v\u1eadt v\u00e0 b\u00ean \u0111\u1ed1i t\u00e1c t\u1ef1 nguy\u1ec7n chuy\u1ec3n giao kh\u00f4ng b\u1ed3i ho\u00e0n quy\u1ec1n s\u1edf h\u1eefu ph\u1ea7n t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh cho Nh\u00e0 n\u01b0\u1edbc v\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp \u0111\u01b0\u1ee3c giao ho\u1eb7c \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n \u0111\u1ec3 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng th\u00ec nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp \u0111\u01b0\u1ee3c chia t\u00e0i s\u1ea3n b\u1eb1ng hi\u1ec7n v\u1eadt quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b.1 kho\u1ea3n n\u00e0y.<\/p>\n<h4><strong>\u0110i\u1ec1u <\/strong><strong>7<\/strong><strong>. X\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/strong><\/h4>\n<p>Vi\u1ec7c x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y (tr\u1eeb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1eb7c th\u00f9 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y) nh\u01b0 sau:<\/p>\n<ol>\n<li>Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/li>\n<li>a) Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 100 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 151\/2017\/N\u0110-CP l\u00e0 gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 1, 2 v\u00e0 3 \u0110i\u1ec1u 102 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 151\/2017\/N\u0110-CP c\u1ed9ng (+) c\u00e1c kho\u1ea3n thu\u1ebf (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ho\u00e0n l\u1ea1i) v\u00e0 c\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed v\u00e0 l\u1ec7 ph\u00ed.<\/li>\n<li>b) Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi \u0111\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai m\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 n\u1ed9p kh\u00f4ng c\u00f3 ngu\u1ed3n g\u1ed1c t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, \u0111\u1ea5t do c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t m\u00e0 ti\u1ec1n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 tr\u1ea3 kh\u00f4ng c\u00f3 ngu\u1ed3n g\u1ed1c t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc l\u00e0 s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u1ed9p m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea, ti\u1ec1n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 tr\u1ea3 c\u1ed9ng (+) chi ph\u00ed b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea (n\u1ebfu c\u00f3 v\u00e0 trong tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed b\u1ed3i th\u01b0\u1eddng, gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng ch\u01b0a t\u00ednh v\u00e0o v\u1ed1n \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n, ch\u01b0a t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh ho\u1eb7c ch\u01b0a \u0111\u01b0\u1ee3c c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p tr\u1eeb\/kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p).<\/li>\n<li>Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh h\u00ecnh th\u00e0nh t\u1eeb \u0111\u1ea7u t\u01b0, mua s\u1eafm \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 to\u00e0n b\u1ed9 c\u00e1c chi ph\u00ed m\u00e0 c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p \u0111\u00e3 chi ra \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh \u0111\u00f3. Ri\u00eang \u0111\u1ed1i v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t h\u00ecnh th\u00e0nh t\u1eeb vi\u1ec7c nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh th\u00f4ng qua d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t v\u00e0 tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n c\u1ee7a d\u1ef1 \u00e1n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh theo ki\u1ebfn ngh\u1ecb, k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n sau khi \u0111\u01b0\u1ee3c thanh tra, ki\u1ec3m to\u00e1n th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1, \u0111i\u1ec1u ch\u1ec9nh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y.<\/li>\n<li>Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c giao, nh\u1eadn \u0111i\u1ec1u chuy\u1ec3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/li>\n<\/ol>\n<table width=\"548\">\n<tbody>\n<tr>\n<td width=\"112\">\n<p>Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c giao, nh\u1eadn \u0111i\u1ec1u chuy\u1ec3n<\/p>\n<\/td>\n<td width=\"19\">\n<p>=<\/p>\n<\/td>\n<td width=\"105\">\n<p>Nguy\u00ean gi\u00e1 ghi tr\u00ean Bi\u00ean b\u1ea3n b\u00e0n giao, ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n<\/p>\n<\/td>\n<td width=\"19\">\n<p>+<\/p>\n<\/td>\n<td width=\"66\">\n<p>Chi ph\u00ed c\u00e0i \u0111\u1eb7t, ch\u1ea1y th\u1eed (n\u1ebfu c\u00f3)<\/p>\n<\/td>\n<td width=\"19\">\n<p>+<\/p>\n<\/td>\n<td width=\"123\">\n<p>C\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed v\u00e0 l\u1ec7 ph\u00ed<\/p>\n<\/td>\n<td width=\"19\">\n<p>+<\/p>\n<\/td>\n<td width=\"66\">\n<p>Chi ph\u00ed kh\u00e1c (n\u1ebfu c\u00f3)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Trong \u0111\u00f3:<\/p>\n<ol>\n<li>a) Nguy\u00ean gi\u00e1 ghi tr\u00ean Bi\u00ean b\u1ea3n b\u00e0n giao, ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/li>\n<\/ol>\n<p>a.1) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n, nguy\u00ean gi\u00e1 ghi tr\u00ean Bi\u00ean b\u1ea3n b\u00e0n giao, ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n l\u00e0 nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p c\u00f3 t\u00e0i s\u1ea3n giao, \u0111i\u1ec1u chuy\u1ec3n.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n ch\u01b0a \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n th\u00ec tr\u01b0\u1edbc khi tr\u00ecnh c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh giao, \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n, c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p c\u00f3 t\u00e0i s\u1ea3n giao, \u0111i\u1ec1u chuy\u1ec3n c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, th\u1eddi gian t\u00ednh hao m\u00f2n c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n. Trong \u0111\u00f3:<\/p>\n<p>&#8211; Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n giao, nh\u1eadn \u0111i\u1ec1u chuy\u1ec3n l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec nguy\u00ean gi\u00e1 ghi tr\u00ean Bi\u00ean b\u1ea3n b\u00e0n giao, ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/p>\n<p>&#8211; Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n giao, nh\u1eadn \u0111i\u1ec1u chuy\u1ec3n l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh (tr\u1eeb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t) t\u1ea1i c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y, ch\u01b0a \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n th\u00ec vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.2, \u0111i\u1ec3m a.3 kho\u1ea3n n\u00e0y.<\/p>\n<p>&#8211; Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n giao, nh\u1eadn \u0111i\u1ec1u chuy\u1ec3n thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c (kh\u00f4ng ph\u1ea3i l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, kh\u00f4ng ph\u1ea3i l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh t\u1ea1i c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y) th\u00ec vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/p>\n<p>a.2) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n ch\u01b0a \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n nh\u01b0ng c\u00f3 c\u0103n c\u1ee9 (h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh \u0111\u00f3 th\u00ec nguy\u00ean gi\u00e1 ghi tr\u00ean Bi\u00ean b\u1ea3n b\u00e0n giao, ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 to\u00e0n b\u1ed9 c\u00e1c chi ph\u00ed h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh \u0111\u00f3.<\/p>\n<p>a.3) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n ch\u01b0a \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n, kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 (h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh \u0111\u00f3 th\u00ec c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p c\u00f3 t\u00e0i s\u1ea3n ho\u1eb7c \u0111\u01b0\u1ee3c giao l\u1eadp ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd t\u00e0i s\u1ea3n thu\u00ea t\u1ed5 ch\u1ee9c c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n, th\u1eddi gian t\u00ednh hao m\u00f2n c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 ghi tr\u00ean Bi\u00ean b\u1ea3n b\u00e0n giao, ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n theo c\u00f4ng th\u1ee9c sau:<\/p>\n<table width=\"543\">\n<tbody>\n<tr>\n<td rowspan=\"3\" width=\"153\">\n<p>Nguy\u00ean gi\u00e1 ghi tr\u00ean Bi\u00ean b\u1ea3n b\u00e0n giao, ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n<\/p>\n<\/td>\n<td width=\"25\">\n<p>&nbsp;<\/p>\n<\/td>\n<td rowspan=\"3\" width=\"102\">\n<p>Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i theo \u0111\u00e1nh gi\u00e1 l\u1ea1i<\/p>\n<\/td>\n<td width=\"22\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"240\">\n<p>Th\u1eddi gian t\u00ednh hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh (n\u0103m)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"25\">\n<p>=<\/p>\n<\/td>\n<td width=\"22\">\n<p>x<\/p>\n<\/td>\n<td width=\"240\">\n<p><sup>____________________________________________<\/sup><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"25\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"22\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"240\">\n<p>Th\u1eddi gian t\u00ednh hao m\u00f2n c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n theo \u0111\u00e1nh gi\u00e1 l\u1ea1i (n\u0103m)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Trong \u0111\u00f3, th\u1eddi gian t\u00ednh hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<ol>\n<li>b) Chi ph\u00ed kh\u00e1c (n\u1ebfu c\u00f3) l\u00e0 c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c giao, \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n m\u00e0 c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 chi ra t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o s\u1eed d\u1ee5ng. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh chi ph\u00ed chung cho nhi\u1ec1u t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00ec c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 chi ph\u00ed cho t\u1eebng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo ti\u00eau ch\u00ed cho ph\u00f9 h\u1ee3p (nh\u01b0: S\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u00e1t sinh chi ph\u00ed chung\u2026).<\/li>\n<li>4. Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c t\u1eb7ng cho, khuy\u1ebfn m\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/li>\n<\/ol>\n<table width=\"570\">\n<tbody>\n<tr>\n<td width=\"119\">\n<p>Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c t\u1eb7ng cho, khuy\u1ebfn m\u1ea1i<\/p>\n<\/td>\n<td width=\"16\">\n<p>=<\/p>\n<\/td>\n<td width=\"82\">\n<p>Gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c t\u1eb7ng cho, khuy\u1ebfn m\u1ea1i<\/p>\n<\/td>\n<td width=\"16\">\n<p>+<\/p>\n<\/td>\n<td width=\"62\">\n<p>Chi ph\u00ed c\u00e0i \u0111\u1eb7t, ch\u1ea1y th\u1eed<\/p>\n<\/td>\n<td width=\"19\">\n<p>+<\/p>\n<\/td>\n<td width=\"180\">\n<p>C\u00e1c kho\u1ea3n thu\u1ebf (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ho\u00e0n l\u1ea1i); c\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed v\u00e0 l\u1ec7 ph\u00ed<\/p>\n<\/td>\n<td width=\"19\">\n<p>+<\/p>\n<\/td>\n<td width=\"58\">\n<p>Chi ph\u00ed kh\u00e1c (n\u1ebfu c\u00f3)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Trong \u0111\u00f3:<\/p>\n<ol>\n<li>a) Gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c t\u1eb7ng cho \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp quy\u1ec1n s\u1edf h\u1eefu to\u00e0n d\u00e2n.<\/li>\n<li>b) Gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c khuy\u1ebfn m\u1ea1i do c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c khuy\u1ebfn m\u1ea1i x\u00e1c \u0111\u1ecbnh theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c khuy\u1ebfn m\u00e3i.<\/li>\n<li>c) Chi ph\u00ed kh\u00e1c (n\u1ebfu c\u00f3) l\u00e0 c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1eb7ng cho, khuy\u1ebfn m\u1ea1i m\u00e0 c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 chi ra t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o s\u1eed d\u1ee5ng. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh chi ph\u00ed chung cho nhi\u1ec1u t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00ec c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 chi ph\u00ed cho t\u1eebng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo ti\u00eau ch\u00ed cho ph\u00f9 h\u1ee3p (nh\u01b0: S\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u00e1t sinh chi ph\u00ed chung\u2026).<\/li>\n<li>5. Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh khi ki\u1ec3m k\u00ea ph\u00e1t hi\u1ec7n th\u1eeba \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/li>\n<\/ol>\n<table width=\"463\">\n<tbody>\n<tr>\n<td width=\"112\">\n<p>Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh khi ki\u1ec3m k\u00ea ph\u00e1t hi\u1ec7n th\u1eeba<\/p>\n<\/td>\n<td width=\"19\">\n<p>=<\/p>\n<\/td>\n<td width=\"105\">\n<p>Nguy\u00ean gi\u00e1 ghi tr\u00ean Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea<\/p>\n<\/td>\n<td width=\"19\">\n<p>+<\/p>\n<\/td>\n<td width=\"123\">\n<p>C\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed v\u00e0 l\u1ec7 ph\u00ed<\/p>\n<\/td>\n<td width=\"19\">\n<p>+<\/p>\n<\/td>\n<td width=\"66\">\n<p>Chi ph\u00ed kh\u00e1c (n\u1ebfu c\u00f3)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Trong \u0111\u00f3:<\/p>\n<ol>\n<li>a) Nguy\u00ean gi\u00e1 ghi tr\u00ean Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/li>\n<\/ol>\n<p>a.1) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec nguy\u00ean gi\u00e1 ghi tr\u00ean Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/p>\n<p>a.2) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh kh\u00e1c (tr\u1eeb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t)<\/p>\n<p>&#8211; Tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u0103n c\u1ee9 (h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh th\u00ec nguy\u00ean gi\u00e1 ghi tr\u00ean Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 to\u00e0n b\u1ed9 c\u00e1c chi ph\u00ed h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh \u0111\u00f3.<\/p>\n<p>&#8211; Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 (h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh th\u00ec c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p c\u00f3 t\u00e0i s\u1ea3n thu\u00ea t\u1ed5 ch\u1ee9c c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n, th\u1eddi gian t\u00ednh hao m\u00f2n c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 ghi tr\u00ean Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea theo c\u00f4ng th\u1ee9c sau:<\/p>\n<p>&nbsp;<\/p>\n<table width=\"535\">\n<tbody>\n<tr>\n<td rowspan=\"3\" width=\"153\">\n<p>Nguy\u00ean gi\u00e1 ghi tr\u00ean Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea<\/p>\n<\/td>\n<td width=\"25\">\n<p>&nbsp;<\/p>\n<\/td>\n<td rowspan=\"3\" width=\"102\">\n<p>Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i theo \u0111\u00e1nh gi\u00e1 l\u1ea1i<\/p>\n<\/td>\n<td width=\"22\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"233\">\n<p>Th\u1eddi gian t\u00ednh hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh (n\u0103m)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"25\">\n<p>=<\/p>\n<\/td>\n<td width=\"22\">\n<p>x<\/p>\n<\/td>\n<td width=\"233\">\n<p><sup>_______________________________________<\/sup><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"25\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"22\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"233\">\n<p>Th\u1eddi gian t\u00ednh hao m\u00f2n c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n theo \u0111\u00e1nh gi\u00e1 l\u1ea1i (n\u0103m)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Trong \u0111\u00f3, th\u1eddi gian t\u00ednh hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<ol>\n<li>b) Chi ph\u00ed kh\u00e1c (n\u1ebfu c\u00f3) l\u00e0 c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd m\u00e0 c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p \u0111\u00e3 chi ra trong qu\u00e1 tr\u00ecnh ki\u1ec3m k\u00ea, x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n (bao g\u1ed3m c\u1ea3 chi ph\u00ed thu\u00ea t\u1ed5 ch\u1ee9c c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n, th\u1eddi gian t\u00ednh hao m\u00f2n c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.2 kho\u1ea3n n\u00e0y). Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh chi ph\u00ed chung cho nhi\u1ec1u t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00ec c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 chi ph\u00ed cho t\u1eebng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo ti\u00eau ch\u00ed cho ph\u00f9 h\u1ee3p (nh\u01b0: S\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u00e1t sinh chi ph\u00ed chung\u2026).<\/li>\n<\/ol>\n<h4><strong>\u0110i\u1ec1u <\/strong><strong>8<\/strong><strong>.<\/strong> <strong>X\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 t<\/strong><strong>\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1eb7c th\u00f9<\/strong><\/h4>\n<p>Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1eb7c th\u00f9 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 quy \u01b0\u1edbc. Gi\u00e1 quy \u01b0\u1edbc c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1eb7c th\u00f9 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 10.000.000 \u0111\u1ed3ng (m\u01b0\u1eddi tri\u1ec7u \u0111\u1ed3ng).<\/p>\n<h4><strong>\u0110i\u1ec1u <\/strong><strong>9<\/strong><strong>. <\/strong><strong>T<\/strong><strong>hay \u0111\u1ed5i nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh <\/strong><\/h4>\n<ol>\n<li>Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c thay \u0111\u1ed5i trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/li>\n<li>a) \u0110\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh khi th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/li>\n<li>b) Th\u1ef1c hi\u1ec7n n\u00e2ng c\u1ea5p, m\u1edf r\u1ed9ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<\/li>\n<li>c) Th\u00e1o d\u1ee1 m\u1ed9t hay m\u1ed9t s\u1ed1 b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (trong tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00e1o d\u1ee1 \u0111ang \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chung trong nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh).<\/li>\n<li>d) L\u1eafp \u0111\u1eb7t th\u00eam m\u1ed9t hay m\u1ed9t s\u1ed1 b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n<\/ol>\n<p>\u0111) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh b\u1ecb m\u1ea5t m\u1ed9t ph\u1ea7n ho\u1eb7c h\u01b0 h\u1ecfng nghi\u00eam tr\u1ecdng do thi\u00ean tai, s\u1ef1 c\u1ed1 b\u1ea5t kh\u1ea3 kh\u00e1ng ho\u1eb7c nh\u1eefng t\u00e1c \u0111\u1ed9ng \u0111\u1ed9t xu\u1ea5t kh\u00e1c (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u00f4i ph\u1ee5c l\u1ea1i th\u00f4ng qua b\u1ea3o hi\u1ec3m t\u00e0i s\u1ea3n c\u00f4ng).<\/p>\n<ol>\n<li>e) \u0110i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 n\u00e0y theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b v\u00e0 c kho\u1ea3n 1 \u0110i\u1ec1u 103 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 151\/2017\/N\u0110-CP.<\/li>\n<li>Khi ph\u00e1t sinh vi\u1ec7c thay \u0111\u1ed5i nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b, c, d v\u00e0 \u0111 kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n l\u1eadp Bi\u00ean b\u1ea3n thay \u0111\u1ed5i nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ghi r\u00f5: L\u00fd do (tr\u01b0\u1eddng h\u1ee3p) thay \u0111\u1ed5i nguy\u00ean gi\u00e1, nguy\u00ean gi\u00e1 tr\u01b0\u1edbc v\u00e0 sau khi thay \u0111\u1ed5i. Khi ph\u00e1t sinh vi\u1ec7c thay \u0111\u1ed5i nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m e kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n l\u1eadp v\u0103n b\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 103 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 151\/2017\/N\u0110-CP. \u0110\u1ed3ng th\u1eddi, c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh l\u1ea1i ch\u1ec9 ti\u00eau nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh m\u1ee9c hao m\u00f2n, kh\u1ea5u hao, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh s\u1ed5 k\u1ebf to\u00e1n v\u00e0 th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/li>\n<\/ol>\n<h4><strong>\u0110i\u1ec1u 1<\/strong><strong>0<\/strong><strong>. X\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh <\/strong><\/h4>\n<ol>\n<li>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh khi th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u1ea1i theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 ki\u1ec3m k\u00ea, \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n.<\/li>\n<li>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n n\u00e2ng c\u1ea5p, m\u1edf r\u1ed9ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u1ea1i b\u1eb1ng (=) nguy\u00ean gi\u00e1 \u0111ang h\u1ea1ch to\u00e1n c\u1ed9ng (+) ph\u1ea7n gi\u00e1 tr\u1ecb t\u0103ng th\u00eam do n\u00e2ng c\u1ea5p, m\u1edf r\u1ed9ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. Trong \u0111\u00f3, ph\u1ea7n gi\u00e1 tr\u1ecb t\u0103ng th\u00eam do n\u00e2ng c\u1ea5p, m\u1edf r\u1ed9ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0, ph\u00e1p lu\u1eadt v\u1ec1 x\u00e2y d\u1ef1ng v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/li>\n<li>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p th\u00e1o d\u1ee1 m\u1ed9t hay m\u1ed9t s\u1ed1 b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u1ea1i b\u1eb1ng (=) nguy\u00ean gi\u00e1 \u0111ang h\u1ea1ch to\u00e1n tr\u1eeb (-) ph\u1ea7n gi\u00e1 tr\u1ecb c\u1ee7a b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00e1o d\u1ee1 c\u1ed9ng (+) chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c th\u00e1o d\u1ee1 m\u00e0 c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p \u0111\u00e3 chi ra t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c th\u00e1o d\u1ee1.<\/li>\n<\/ol>\n<p>Trong \u0111\u00f3, ph\u1ea7n gi\u00e1 tr\u1ecb c\u1ee7a b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00e1o d\u1ee1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<ol>\n<li>a) Tr\u01b0\u1eddng h\u1ee3p c\u00f3 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 mua, gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n\/gi\u00e1 tr\u1ecb d\u1ef1 to\u00e1n c\u1ee7a b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00e1o d\u1ee1 th\u00ec ph\u1ea7n gi\u00e1 tr\u1ecb c\u1ee7a b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00e1o d\u1ee1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 mua, gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n\/gi\u00e1 tr\u1ecb d\u1ef1 to\u00e1n c\u1ee7a b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00f3.<\/li>\n<li>b) Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y nh\u01b0ng ph\u00e2n b\u1ed5 \u0111\u01b0\u1ee3c nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh cho b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00e1o d\u1ee1 theo ti\u00eau ch\u00ed ph\u00f9 h\u1ee3p (nh\u01b0: Di\u1ec7n t\u00edch, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 mua, d\u1ef1 to\u00e1n&#8230;) th\u00ec ph\u1ea7n gi\u00e1 tr\u1ecb c\u1ee7a b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00e1o d\u1ee1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 tr\u1ecb ph\u00e2n b\u1ed5.<\/li>\n<li>c) Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y v\u00e0 kh\u00f4ng ph\u00e2n b\u1ed5 \u0111\u01b0\u1ee3c nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh cho b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00e1o d\u1ee1 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y th\u00ec x\u00e1c \u0111\u1ecbnh ph\u1ea7n gi\u00e1 tr\u1ecb c\u1ee7a b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00e1o d\u1ee1 l\u00e0 gi\u00e1 mua m\u1edbi c\u1ee7a b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00e1o d\u1ee1 tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng.<\/li>\n<\/ol>\n<p>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 mua m\u1edbi c\u1ee7a b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00e1o d\u1ee1 tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng th\u00ec c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p c\u00f3 t\u00e0i s\u1ea3n thu\u00ea t\u1ed5 ch\u1ee9c c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00e1o d\u1ee1 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh sau khi th\u00e1o d\u1ee1.<\/p>\n<ol start=\"4\">\n<li>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p l\u1eafp \u0111\u1eb7t th\u00eam m\u1ed9t hay m\u1ed9t s\u1ed1 b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u1ea1i b\u1eb1ng (=) nguy\u00ean gi\u00e1 \u0111ang h\u1ea1ch to\u00e1n c\u1ed9ng (+) ph\u1ea7n gi\u00e1 tr\u1ecb t\u0103ng do l\u1eafp \u0111\u1eb7t th\u00eam m\u1ed9t hay m\u1ed9t s\u1ed1 b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ed9ng (+) chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c l\u1eafp \u0111\u1eb7t m\u00e0 c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p \u0111\u00e3 chi ra t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c l\u1eafp \u0111\u1eb7t.<\/li>\n<\/ol>\n<p>Trong \u0111\u00f3, ph\u1ea7n gi\u00e1 tr\u1ecb t\u0103ng do l\u1eafp \u0111\u1eb7t th\u00eam m\u1ed9t hay m\u1ed9t s\u1ed1 b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng c\u1ee7a b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c l\u1eafp \u0111\u1eb7t th\u00eam x\u00e1c \u0111\u1ecbnh theo c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<ol start=\"5\">\n<li>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh b\u1ecb m\u1ea5t m\u1ed9t ph\u1ea7n ho\u1eb7c h\u01b0 h\u1ecfng nghi\u00eam tr\u1ecdng do thi\u00ean tai, s\u1ef1 c\u1ed1 b\u1ea5t kh\u1ea3 kh\u00e1ng ho\u1eb7c nh\u1eefng t\u00e1c \u0111\u1ed9ng \u0111\u1ed9t xu\u1ea5t kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p c\u00f3 t\u00e0i s\u1ea3n thu\u00ea t\u1ed5 ch\u1ee9c c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, th\u1eddi gian t\u00ednh hao m\u00f2n c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n \u0111\u1ec3 ghi v\u00e0o Bi\u00ean b\u1ea3n thay \u0111\u1ed5i nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u1ea1i l\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/li>\n<li>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m e kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u1ea1i l\u00e0 gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 1, 2 v\u00e0 3 \u0110i\u1ec1u 102 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 151\/2017\/N\u0110-CP tr\u00ean c\u01a1 s\u1edf c\u00e1c ch\u1ec9 ti\u00eau (gi\u00e1 \u0111\u1ea5t, di\u1ec7n t\u00edch \u0111\u1ea5t, m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t) sau khi thay \u0111\u1ed5i (n\u1ebfu c\u00f3) c\u1ed9ng (+) c\u00e1c kho\u1ea3n thu\u1ebf (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ho\u00e0n l\u1ea1i) v\u00e0 c\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed v\u00e0 l\u1ec7 ph\u00ed.<\/li>\n<\/ol>\n<h4><strong>\u0110i\u1ec1u 1<\/strong><strong>1<\/strong><strong>. Ph\u1ea1m vi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u00ednh hao m\u00f2n, kh\u1ea5u hao<\/strong><\/h4>\n<ol>\n<li>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh hi\u1ec7n c\u00f3 t\u1ea1i c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh do Nh\u00e0 n\u01b0\u1edbc giao cho doanh nghi\u1ec7p qu\u1ea3n l\u00fd kh\u00f4ng t\u00ednh th\u00e0nh ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i t\u00ednh hao m\u00f2n, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 2, 3 v\u00e0 4 \u0110i\u1ec1u n\u00e0y.<\/li>\n<li>C\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp ph\u1ea3i tr\u00edch kh\u1ea5u hao g\u1ed3m:<\/li>\n<li>a) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean v\u00e0 chi \u0111\u1ea7u t\u01b0.<\/li>\n<li>b) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i t\u00ednh \u0111\u1ee7 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o gi\u00e1 d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<li>c) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp kh\u00f4ng thu\u1ed9c ph\u1ea1m vi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh, cho thu\u00ea, li\u00ean doanh, li\u00ean k\u1ebft m\u00e0 kh\u00f4ng h\u00ecnh th\u00e0nh ph\u00e1p nh\u00e2n m\u1edbi theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<li>Kh\u00f4ng ph\u1ea3i t\u00ednh hao m\u00f2n, kh\u1ea5u hao \u0111\u1ed1i v\u1edbi:<\/li>\n<li>a) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 100 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 151\/2017\/N\u0110-CP.<\/li>\n<li>b) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1eb7c th\u00f9 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y.<\/li>\n<li>c) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 t\u00ednh \u0111\u1ee7 hao m\u00f2n ho\u1eb7c \u0111\u00e3 kh\u1ea5u hao h\u1ebft gi\u00e1 tr\u1ecb nh\u01b0ng v\u1eabn c\u00f2n s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c (bao g\u1ed3m c\u1ea3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp \u0111\u01b0\u1ee3c nh\u1eadn sau khi h\u1ebft th\u1eddi h\u1ea1n li\u00ean doanh, li\u00ean k\u1ebft).<\/li>\n<li>d) C\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ch\u01b0a t\u00ednh h\u1ebft hao m\u00f2n ho\u1eb7c ch\u01b0a kh\u1ea5u hao h\u1ebft gi\u00e1 tr\u1ecb nh\u01b0ng \u0111\u00e3 h\u01b0 h\u1ecfng kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c.<\/li>\n<li>\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 th\u01b0\u01a1ng hi\u1ec7u c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp s\u1eed d\u1ee5ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng li\u00ean doanh, li\u00ean k\u1ebft th\u00ec gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp \u0111\u1ec3 g\u00f3p v\u1ed1n li\u00ean doanh, li\u00ean k\u1ebft \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed li\u00ean doanh, li\u00ean k\u1ebft h\u00e0ng n\u0103m theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 n\u00e0y.<\/li>\n<\/ol>\n<h4><strong>\u0110i\u1ec1u 1<\/strong><strong>2.<\/strong><strong> Nguy\u00ean t\u1eafc t\u00ednh hao m\u00f2n, tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c<\/strong><strong>\u1ed1<\/strong><strong> \u0111\u1ecbnh <\/strong><\/h4>\n<ol>\n<li>Nguy\u00ean t\u1eafc t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/li>\n<li>a) Vi\u1ec7c t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u1ef1c hi\u1ec7n m\u1ed7i n\u0103m 01 l\u1ea7n v\u00e0o th\u00e1ng 12, tr\u01b0\u1edbc khi kho\u00e1 s\u1ed5 k\u1ebf to\u00e1n.<\/li>\n<li>b) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y th\u1ef1c hi\u1ec7n t\u00ednh hao m\u00f2n v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 n\u00e0y.<\/li>\n<li>c) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u00e0 c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p ti\u1ebfp nh\u1eadn t\u1eeb c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p kh\u00e1c theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n trong n\u0103m th\u00ec vi\u1ec7c t\u00ednh hao m\u00f2n trong n\u0103m \u0111\u00f3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n.<\/li>\n<li>Nguy\u00ean t\u1eafc tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/li>\n<li>a) Nguy\u00ean t\u1eafc tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p.<\/li>\n<li>b) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec vi\u1ec7c tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb ng\u00e0y t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch kinh doanh, cho thu\u00ea, li\u00ean doanh, li\u00ean k\u1ebft v\u00e0 d\u1eebng tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1eeb sau ng\u00e0y k\u1ebft th\u00fac vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o m\u1ee5c \u0111\u00edch kinh doanh, cho thu\u00ea, li\u00ean doanh, li\u00ean k\u1ebft.<\/li>\n<li>c) Chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho t\u1eebng ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, t\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh, cho thu\u00ea, li\u00ean doanh, li\u00ean k\u1ebft \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed c\u1ee7a t\u1eebng ho\u1ea1t \u0111\u1ed9ng t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<\/ol>\n<h4><strong>\u0110i\u1ec1u 1<\/strong><strong>3<\/strong><strong>. <\/strong><strong>T<\/strong><strong>h\u1eddi gian <\/strong><strong>t\u00ednh hao m\u00f2n<\/strong><strong> v\u00e0 t\u1ef7 l\u1ec7 hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/h4>\n<ol>\n<li>Th\u1eddi gian t\u00ednh hao m\u00f2n v\u00e0 t\u1ef7 l\u1ec7 hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 01 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y; tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/li>\n<li>a) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n th\u1eddi ti\u1ebft, \u0111i\u1ec1u ki\u1ec7n m\u00f4i tr\u01b0\u1eddng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn m\u1ee9c hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft ph\u1ea3i quy \u0111\u1ecbnh th\u1eddi gian t\u00ednh hao m\u00f2n v\u00e0 t\u1ef7 l\u1ec7 hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00e1c so v\u1edbi quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 01 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y th\u00ec B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3. Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh t\u1ef7 l\u1ec7 hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh b\u1ea3o \u0111\u1ea3m t\u0103ng, gi\u1ea3m kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 20% t\u1ef7 l\u1ec7 hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 01 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/li>\n<li>b) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 thay \u0111\u1ed5i nguy\u00ean gi\u00e1 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n n\u00e2ng c\u1ea5p, m\u1edf r\u1ed9ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec th\u1eddi gian t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh b\u1eb1ng (=) th\u1eddi gian \u0111\u00e3 s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n tr\u01b0\u1edbc khi thay \u0111\u1ed5i nguy\u00ean gi\u00e1 c\u1ed9ng (+) th\u1eddi gian t\u00ednh hao m\u00f2n c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n sau khi n\u00e2ng c\u1ea5p, m\u1edf r\u1ed9ng. Trong \u0111\u00f3, th\u1eddi gian t\u00ednh hao m\u00f2n c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n sau khi n\u00e2ng c\u1ea5p, m\u1edf r\u1ed9ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/li>\n<li>c) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 thay \u0111\u1ed5i nguy\u00ean gi\u00e1 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb m\u1ea5t m\u1ed9t ph\u1ea7n ho\u1eb7c h\u01b0 h\u1ecfng nghi\u00eam tr\u1ecdng do thi\u00ean tai, s\u1ef1 c\u1ed1 b\u1ea5t kh\u1ea3 kh\u00e1ng ho\u1eb7c nh\u1eefng t\u00e1c \u0111\u1ed9ng \u0111\u1ed9t xu\u1ea5t kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec th\u1eddi gian t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh b\u1eb1ng (=) th\u1eddi gian \u0111\u00e3 s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n tr\u01b0\u1edbc khi thay \u0111\u1ed5i nguy\u00ean gi\u00e1 c\u1ed9ng (+) th\u1eddi gian t\u00ednh hao m\u00f2n c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n theo \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/li>\n<li>d) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 \u0111i\u1ec1u ch\u1ec9nh, thay \u0111\u1ed5i nguy\u00ean gi\u00e1 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 6 v\u00e0 \u0111i\u1ec3m c, \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y:<\/li>\n<\/ol>\n<p>d.1) Tr\u01b0\u1eddng h\u1ee3p n\u0103m \u0111i\u1ec1u ch\u1ec9nh, thay \u0111\u1ed5i nguy\u00ean gi\u00e1 ch\u01b0a h\u1ebft th\u1eddi gian t\u00ednh hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh th\u00ec th\u1eddi gian t\u00ednh hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ebfn n\u0103m m\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n t\u00ednh \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 12 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng m\u1ee9c hao m\u00f2n h\u00e0ng n\u0103m c\u1ee7a t\u00e0i s\u1ea3n.<\/p>\n<p>d.2) Tr\u01b0\u1eddng h\u1ee3p n\u0103m \u0111i\u1ec1u ch\u1ec9nh, thay \u0111\u1ed5i nguy\u00ean gi\u00e1 \u0111\u00e3 h\u1ebft th\u1eddi gian t\u00ednh hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh th\u00ec c\u1ed9ng th\u00eam 01 n\u0103m v\u00e0o th\u1eddi gian t\u00ednh hao m\u00f2n (n\u0103m ph\u00e1t sinh vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh, thay \u0111\u1ed5i nguy\u00ean gi\u00e1) \u0111\u1ec3 x\u1eed l\u00fd ph\u1ea7n gi\u00e1 tr\u1ecb t\u0103ng, gi\u1ea3m do \u0111i\u1ec1u ch\u1ec9nh, thay \u0111\u1ed5i nguy\u00ean gi\u00e1.<\/p>\n<ol start=\"2\">\n<li>B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh danh m\u1ee5c, th\u1eddi gian t\u00ednh hao m\u00f2n v\u00e0 t\u1ef7 l\u1ec7 hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh (tr\u1eeb th\u01b0\u01a1ng hi\u1ec7u c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp) thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd c\u1ee7a B\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng, \u0111\u1ecba ph\u01b0\u01a1ng (theo M\u1eabu s\u1ed1 01 quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 02 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).<\/li>\n<\/ol>\n<p>Th\u1eddi gian t\u00ednh hao m\u00f2n c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh kh\u00f4ng th\u1ea5p h\u01a1n 04 (b\u1ed1n) n\u0103m v\u00e0 kh\u00f4ng cao h\u01a1n 50 (n\u0103m m\u01b0\u01a1i) n\u0103m.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft ph\u1ea3i quy \u0111\u1ecbnh th\u1eddi gian t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh d\u01b0\u1edbi 04 n\u0103m th\u00ec B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 sau khi c\u00f3 \u00fd ki\u1ebfn th\u1ed1ng nh\u1ea5t c\u1ee7a B\u1ed9 qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh c\u00f3 li\u00ean quan.<\/p>\n<h4><strong>\u0110i\u1ec1u 1<\/strong><strong>4<\/strong><strong>. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/h4>\n<ol>\n<li>M\u1ee9c hao m\u00f2n h\u00e0ng n\u0103m c\u1ee7a t\u1eebng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 2, 3, 4, 5, 6 v\u00e0 7 \u0110i\u1ec1u n\u00e0y) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/li>\n<\/ol>\n<table width=\"574\">\n<tbody>\n<tr>\n<td width=\"209\">\n<p>M\u1ee9c hao m\u00f2n h\u00e0ng n\u0103m c\u1ee7a t\u1eebng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n<\/td>\n<td width=\"28\">\n<p>=<\/p>\n<\/td>\n<td width=\"170\">\n<p>Nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n<\/td>\n<td width=\"28\">\n<p>x<\/p>\n<\/td>\n<td width=\"138\">\n<p>T\u1ef7 l\u1ec7 hao m\u00f2n (% n\u0103m)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Trong \u0111\u00f3, t\u1ef7 l\u1ec7 hao m\u00f2n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 01 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<ol start=\"2\">\n<li>\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c giao, nh\u1eadn \u0111i\u1ec1u chuy\u1ec3n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 6, kho\u1ea3n 3 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/li>\n<li>a) C\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p c\u00f3 t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n ho\u1eb7c \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 l\u1eadp ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd t\u00e0i s\u1ea3n c\u00f3 tr\u00e1ch nhi\u1ec7m t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n \u0111\u1ebfn n\u0103m tr\u00ecnh c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh giao, \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n, \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n giao, \u0111i\u1ec1u chuy\u1ec3n nh\u01b0 sau:<\/li>\n<\/ol>\n<p>a.1) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.1 kho\u1ea3n 3 \u0110i\u1ec1u 6, \u0111i\u1ec3m a.1 kho\u1ea3n 3 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 n\u00e0y, m\u1ee9c hao m\u00f2n h\u00e0ng n\u0103m c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y; s\u1ed1 hao m\u00f2n l\u0169y k\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u n\u00e0y;<\/p>\n<p>a.2) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.2, \u0111i\u1ec3m a.3 kho\u1ea3n 3 \u0110i\u1ec1u 6, \u0111i\u1ec3m a.2 kho\u1ea3n 3 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 n\u00e0y, m\u1ee9c hao m\u00f2n \u0111\u1ed3ng th\u1eddi l\u00e0 s\u1ed1 hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a t\u00e0i s\u1ea3n t\u00ednh \u0111\u1ebfn n\u0103m tr\u00ecnh c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh giao, \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/p>\n<p>Trong \u0111\u00f3, th\u1eddi gian t\u00ednh hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 01 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<p>a.3) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.4 kho\u1ea3n 3 \u0110i\u1ec1u 6, \u0111i\u1ec3m a.3 kho\u1ea3n 3 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 n\u00e0y, m\u1ee9c hao m\u00f2n \u0111\u1ed3ng th\u1eddi l\u00e0 s\u1ed1 hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a t\u00e0i s\u1ea3n t\u00ednh \u0111\u1ebfn n\u0103m tr\u00ecnh c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh giao, \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/p>\n<table width=\"510\">\n<tbody>\n<tr>\n<td width=\"133\">\n<p>M\u1ee9c hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n<\/td>\n<td width=\"28\">\n<p>=<\/p>\n<\/td>\n<td width=\"142\">\n<p>Nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n<\/td>\n<td width=\"19\">\n<p>&#8211;<\/p>\n<\/td>\n<td width=\"188\">\n<p>Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo \u0111\u00e1nh gi\u00e1 l\u1ea1i<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>a.4) Tr\u01b0\u1eddng h\u1ee3p n\u0103m b\u00e0n giao, ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n giao, \u0111i\u1ec1u chuy\u1ec3n kh\u00e1c v\u1edbi n\u0103m tr\u00ecnh c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh giao, \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n th\u00ec c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p c\u00f3 t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n ho\u1eb7c \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 l\u1eadp ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd t\u00e0i s\u1ea3n ph\u1ea3i t\u00ednh b\u1ed5 sung s\u1ed1 hao m\u00f2n c\u1ee7a th\u1eddi gian t\u00ednh t\u1eeb n\u0103m tr\u00ecnh c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh giao, \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n \u0111\u1ebfn n\u0103m b\u00e0n giao, ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n giao, \u0111i\u1ec1u chuy\u1ec3n \u0111\u1ec3 ghi v\u00e0o Bi\u00ean b\u1ea3n b\u00e0n giao, ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n. M\u1ee9c hao m\u00f2n c\u1ee7a 01 n\u0103m x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/p>\n<ol>\n<li>b) C\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n giao, \u0111i\u1ec1u chuy\u1ec3n c\u00f3 tr\u00e1ch nhi\u1ec7m t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n t\u1eeb n\u0103m ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng. M\u1ee9c hao m\u00f2n h\u00e0ng n\u0103m c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/li>\n<li>\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh khi ki\u1ec3m k\u00ea ph\u00e1t hi\u1ec7n th\u1eeba quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 6, kho\u1ea3n 5 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec m\u1ee9c hao m\u00f2n h\u00e0ng n\u0103m c\u1ee7a t\u00e0i s\u1ea3n k\u1ec3 t\u1eeb sau n\u0103m \u0111\u1ea7u ti\u00ean ghi s\u1ed5 k\u1ebf to\u00e1n t\u1ea1i c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/li>\n<\/ol>\n<p>Ri\u00eang n\u0103m \u0111\u1ea7u ti\u00ean ghi s\u1ed5 k\u1ebf to\u00e1n t\u1ea1i c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p (n\u0103m ki\u1ec3m k\u00ea ph\u00e1t hi\u1ec7n th\u1eeba) th\u00ec m\u1ee9c hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/p>\n<p>Trong \u0111\u00f3, th\u1eddi gian t\u00ednh hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 01 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<ol start=\"4\">\n<li>\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p \u0111\u01b0\u1ee3c nh\u1eadn sau khi h\u1ebft th\u1eddi h\u1ea1n li\u00ean doanh, li\u00ean k\u1ebft theo h\u00ecnh th\u1ee9c h\u00ecnh th\u00e0nh ph\u00e1p nh\u00e2n m\u1edbi, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp g\u00f3p v\u00e0o li\u00ean doanh, li\u00ean k\u1ebft v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u00ecnh th\u00e0nh trong qu\u00e1 tr\u00ecnh li\u00ean doanh, li\u00ean k\u1ebft theo h\u00ecnh th\u1ee9c kh\u00f4ng h\u00ecnh th\u00e0nh ph\u00e1p nh\u00e2n m\u1edbi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6, kho\u1ea3n 7 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec m\u1ee9c hao m\u00f2n h\u00e0ng n\u0103m c\u1ee7a t\u00e0i s\u1ea3n k\u1ec3 t\u1eeb sau n\u0103m \u0111\u1ea7u ti\u00ean ghi s\u1ed5 k\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb (sau n\u0103m k\u1ebft th\u00fac th\u1eddi h\u1ea1n li\u00ean doanh, li\u00ean k\u1ebft) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/li>\n<\/ol>\n<p>Ri\u00eang n\u0103m \u0111\u1ea7u ti\u00ean ghi s\u1ed5 k\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb th\u00ec m\u1ee9c hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/p>\n<p>Trong \u0111\u00f3, th\u1eddi gian t\u00ednh hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 01 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<ol start=\"5\">\n<li>\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 thay \u0111\u1ed5i nguy\u00ean gi\u00e1 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n n\u00e2ng c\u1ea5p, m\u1edf r\u1ed9ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec m\u1ee9c hao m\u00f2n h\u00e0ng n\u0103m c\u1ee7a t\u00e0i s\u1ea3n t\u1eeb n\u0103m thay \u0111\u1ed5i nguy\u00ean gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/li>\n<\/ol>\n<table width=\"509\">\n<tbody>\n<tr>\n<td width=\"132\">\n<p>M\u1ee9c hao m\u00f2n h\u00e0ng n\u0103m c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n<\/td>\n<td width=\"28\">\n<p>=<\/p>\n<\/td>\n<td width=\"142\">\n<p>Nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh sau khi thay \u0111\u1ed5i<\/p>\n<\/td>\n<td width=\"19\">\n<p>x<\/p>\n<\/td>\n<td width=\"188\">\n<p>T\u1ef7 l\u1ec7 hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i (% n\u0103m)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Trong \u0111\u00f3, t\u1ef7 l\u1ec7 hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 01 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<ol start=\"6\">\n<li>\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 \u0111i\u1ec1u ch\u1ec9nh, thay \u0111\u1ed5i nguy\u00ean gi\u00e1 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 6 v\u00e0 \u0111i\u1ec3m c, \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y:<\/li>\n<li>a) M\u1ee9c hao m\u00f2n h\u00e0ng n\u0103m c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1eeb n\u0103m \u0111i\u1ec1u ch\u1ec9nh, thay \u0111\u1ed5i nguy\u00ean gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/li>\n<\/ol>\n<table width=\"509\">\n<tbody>\n<tr>\n<td width=\"132\">\n<p>M\u1ee9c hao m\u00f2n h\u00e0ng n\u0103m c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n<\/td>\n<td width=\"28\">\n<p>=<\/p>\n<\/td>\n<td width=\"142\">\n<p>Nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh sau khi \u0111i\u1ec1u ch\u1ec9nh, thay \u0111\u1ed5i<\/p>\n<\/td>\n<td width=\"19\">\n<p>x<\/p>\n<\/td>\n<td width=\"188\">\n<p>T\u1ef7 l\u1ec7 hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i (% n\u0103m)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Trong \u0111\u00f3, t\u1ef7 l\u1ec7 hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 01 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<p>Ri\u00eang n\u0103m cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi gian t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh th\u00ec m\u1ee9c hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n b\u1eb1ng gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u00ednh \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 12 c\u1ee7a n\u0103m li\u1ec1n tr\u01b0\u1edbc n\u0103m cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi gian t\u00ednh hao m\u00f2n.<\/p>\n<ol>\n<li>b) Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111i\u1ec1u ch\u1ec9nh, thay \u0111\u1ed5i nguy\u00ean gi\u00e1 \u0111\u00e3 h\u1ebft th\u1eddi gian t\u00ednh hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh th\u00ec m\u1ee9c hao m\u00f2n c\u1ee7a n\u0103m \u0111i\u1ec1u ch\u1ec9nh, thay \u0111\u1ed5i nguy\u00ean gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/li>\n<\/ol>\n<table>\n<tbody>\n<tr>\n<td width=\"187\">\n<p>M\u1ee9c hao m\u00f2n h\u00e0ng n\u0103m c\u1ee7a n\u0103m \u0111i\u1ec1u ch\u1ec9nh, thay \u0111\u1ed5i nguy\u00ean gi\u00e1<\/p>\n<\/td>\n<td width=\"28\">\n<p>=<\/p>\n<\/td>\n<td width=\"122\">\n<p>Nguy\u00ean gi\u00e1 sau khi \u0111i\u1ec1u ch\u1ec9nh, thay \u0111\u1ed5i<\/p>\n<\/td>\n<td width=\"20\">\n<p>&#8211;<\/p>\n<\/td>\n<td width=\"262\">\n<p>S\u1ed1 hao m\u00f2n l\u0169y k\u1ebf, kh\u1ea5u hao \u0111\u00e3 tr\u00edch t\u00ednh \u0111\u1ebfn n\u0103m li\u1ec1n tr\u01b0\u1edbc n\u0103m \u0111i\u1ec1u ch\u1ec9nh, thay \u0111\u1ed5i nguy\u00ean gi\u00e1<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>C\u00e1c n\u0103m ti\u1ebfp theo kh\u00f4ng ph\u1ea3i t\u00ednh hao m\u00f2n, kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n<ol start=\"7\">\n<li>\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 thay \u0111\u1ed5i nguy\u00ean gi\u00e1 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb m\u1ea5t m\u1ed9t ph\u1ea7n ho\u1eb7c h\u01b0 h\u1ecfng nghi\u00eam tr\u1ecdng do thi\u00ean tai, s\u1ef1 c\u1ed1 b\u1ea5t kh\u1ea3 kh\u00e1ng ho\u1eb7c nh\u1eefng t\u00e1c \u0111\u1ed9ng \u0111\u1ed9t xu\u1ea5t kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec m\u1ee9c hao m\u00f2n h\u00e0ng n\u0103m c\u1ee7a t\u00e0i s\u1ea3n t\u1eeb n\u0103m thay \u0111\u1ed5i nguy\u00ean gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/li>\n<\/ol>\n<table>\n<tbody>\n<tr>\n<td rowspan=\"3\" width=\"120\">\n<p>M\u1ee9c hao m\u00f2n h\u00e0ng n\u0103m c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n<\/td>\n<td width=\"28\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"451\">\n<p>Nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh sau khi thay \u0111\u1ed5i<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">\n<p>=<\/p>\n<\/td>\n<td width=\"451\">\n<p><sup>_____________________________________________________________________________________<\/sup><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"451\">\n<p>Th\u1eddi gian t\u00ednh hao m\u00f2n c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n theo \u0111\u00e1nh gi\u00e1 l\u1ea1i (n\u0103m)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ol start=\"8\">\n<li>S\u1ed1 hao m\u00f2n l\u0169y k\u1ebf, kh\u1ea5u hao \u0111\u00e3 tr\u00edch c\u1ee7a t\u1eebng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/li>\n<\/ol>\n<table width=\"547\">\n<tbody>\n<tr>\n<td width=\"149\">\n<p>S\u1ed1 hao m\u00f2n l\u0169y k\u1ebf, kh\u1ea5u hao \u0111\u00e3 tr\u00edch t\u00ednh \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 12 n\u0103m (n)<\/p>\n<\/td>\n<td width=\"28\">\n<p>=<\/p>\n<\/td>\n<td width=\"162\">\n<p>S\u1ed1 hao m\u00f2n l\u0169y k\u1ebf, kh\u1ea5u hao \u0111\u00e3 tr\u00edch t\u00ednh \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 12 n\u0103m (n-1)<\/p>\n<\/td>\n<td width=\"19\">\n<p>+<\/p>\n<\/td>\n<td width=\"189\">\n<p>M\u1ee9c hao m\u00f2n, kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a n\u0103m (n) x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ol start=\"9\">\n<li>9. S\u1ed1 hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh cho n\u0103m cu\u1ed1i c\u00f9ng thu\u1ed9c th\u1eddi gian \u0111\u1ec3 t\u00ednh hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 hi\u1ec7u s\u1ed1 gi\u1eefa nguy\u00ean gi\u00e1 v\u00e0 s\u1ed1 hao m\u00f2n lu\u1ef9 k\u1ebf, kh\u1ea5u hao \u0111\u00e3 tr\u00edch c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00f3 x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u n\u00e0y.<\/li>\n<\/ol>\n<h4><strong>\u0110i\u1ec1u 1<\/strong><strong>5<\/strong><strong>. Quy \u0111\u1ecbnh v\u1ec1 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbn<\/strong><strong>h t\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp<\/strong><\/h4>\n<ol>\n<li>\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng to\u00e0n b\u1ed9 th\u1eddi gian v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh, cho thu\u00ea, li\u00ean doanh, li\u00ean k\u1ebft, \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, tr\u00edch kh\u1ea5u hao theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh t\u1ef7 l\u1ec7 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00e1c v\u1edbi t\u1ef7 l\u1ec7 kh\u1ea5u hao theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/li>\n<li>a) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y, tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c tr\u00edch kh\u1ea5u hao theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp th\u00ec \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp b\u00e1o c\u00e1o c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean (n\u1ebfu c\u00f3) \u0111\u1ec3 tr\u00ecnh B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh t\u1ef7 l\u1ec7 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh cho ph\u00f9 h\u1ee3p, \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 gi\u00e1 d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng m\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p cung c\u1ea5p.<\/li>\n<li>b) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y, tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c tr\u00edch kh\u1ea5u hao theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp th\u00ec \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp b\u00e1o c\u00e1o c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean (n\u1ebfu c\u00f3) \u0111\u1ec3 tr\u00ecnh B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh t\u1ef7 l\u1ec7 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi l\u1ed9 tr\u00ecnh t\u00ednh gi\u00e1 d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh theo quy \u0111\u1ecbnh.<\/li>\n<li>c) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng to\u00e0n b\u1ed9 th\u1eddi gian v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh, cho thu\u00ea, li\u00ean doanh, li\u00ean k\u1ebft, tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft tr\u00edch kh\u1ea5u hao theo t\u1ef7 l\u1ec7 hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n b\u00e1o c\u00e1o c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean (n\u1ebfu c\u00f3) \u0111\u1ec3 tr\u00ecnh c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t \u0110\u1ec1 \u00e1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00e0o m\u1ee5c \u0111\u00edch kinh doanh, cho thu\u00ea, li\u00ean doanh, li\u00ean k\u1ebft xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh t\u1ef7 l\u1ec7 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh cho ph\u00f9 h\u1ee3p.<\/li>\n<li>2. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y v\u1eeba s\u1eed d\u1ee5ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh, cho thu\u00ea, li\u00ean doanh, li\u00ean k\u1ebft v\u1eeba s\u1eed d\u1ee5ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng theo ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/li>\n<li>a) \u0110\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n t\u00ednh to\u00e1n, x\u00e1c \u0111\u1ecbnh t\u1ed5ng gi\u00e1 tr\u1ecb hao m\u00f2n v\u00e0 kh\u1ea5u hao trong n\u0103m c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo m\u1ee9c hao m\u00f2n h\u00e0ng n\u0103m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 n\u00e0y.<\/li>\n<li>b) C\u0103n c\u1ee9 th\u1eddi gian s\u1eed d\u1ee5ng, t\u1ea7n su\u1ea5t s\u1eed d\u1ee5ng ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ho\u00e0n th\u00e0nh, \u0111\u01a1n v\u1ecb t\u00ednh to\u00e1n ph\u00e2n b\u1ed5 s\u1ed1 kh\u1ea5u hao v\u00e0 s\u1ed1 hao m\u00f2n trong t\u1ed5ng gi\u00e1 tr\u1ecb hao m\u00f2n v\u00e0 kh\u1ea5u hao trong n\u0103m \u0111\u00e3 x\u00e1c \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed cung \u1ee9ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng, chi ph\u00ed kinh doanh, cho thu\u00ea, li\u00ean doanh, li\u00ean k\u1ebft \u0111\u1ed1i v\u1edbi s\u1ed1 kh\u1ea5u hao; th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi s\u1ed1 hao m\u00f2n.<\/li>\n<li>3. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 th\u01b0\u01a1ng hi\u1ec7u c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp s\u1eed d\u1ee5ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng li\u00ean doanh, li\u00ean k\u1ebft th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/li>\n<li>a) Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ph\u1ea7n gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp \u0111\u1ec3 g\u00f3p v\u1ed1n li\u00ean doanh, li\u00ean k\u1ebft th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i H\u1ec7 th\u1ed1ng Ti\u00eau chu\u1ea9n th\u1ea9m \u0111\u1ecbnh gi\u00e1 Vi\u1ec7t Nam, ph\u00e1p lu\u1eadt v\u1ec1 s\u1edf h\u1eefu tr\u00ed tu\u1ec7 v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t ph\u1ea7n gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u c\u1ee7a \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n g\u00f3p v\u1ed1n li\u00ean doanh, li\u00ean k\u1ebft.<\/li>\n<li>b) Ph\u1ea7n gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp \u0111\u1ec3 g\u00f3p v\u1ed1n li\u00ean doanh, li\u00ean k\u1ebft \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed li\u00ean doanh, li\u00ean k\u1ebft h\u00e0ng n\u0103m\/th\u00e1ng v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/li>\n<\/ol>\n<table width=\"615\">\n<tbody>\n<tr>\n<td rowspan=\"3\" width=\"144\">\n<p>Ph\u1ea7n gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed li\u00ean doanh, li\u00ean k\u1ebft h\u00e0ng n\u0103m\/th\u00e1ng<\/p>\n<\/td>\n<td width=\"23\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"448\">\n<p>Ph\u1ea7n gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp<\/p>\n<p>\u0111\u1ec3 g\u00f3p v\u1ed1n li\u00ean doanh, li\u00ean k\u1ebft x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"23\">\n<p>=<\/p>\n<\/td>\n<td width=\"448\">\n<p><sup>________________________________________________________________________________________<\/sup><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"23\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"448\">\n<p>Th\u1eddi gian g\u00f3p v\u1ed1n li\u00ean doanh, li\u00ean k\u1ebft theo \u0110\u1ec1 \u00e1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00e0o m\u1ee5c \u0111\u00edch li\u00ean doanh, li\u00ean k\u1ebft \u0111\u01b0\u1ee3c c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t (n\u0103m\/th\u00e1ng)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ol start=\"4\">\n<li>4. Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng s\u1ed1 ti\u1ec1n tr\u00edch kh\u1ea5u hao v\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed li\u00ean doanh, li\u00ean k\u1ebft:<\/li>\n<\/ol>\n<p>S\u1ed1 ti\u1ec1n tr\u00edch kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y v\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed li\u00ean doanh, li\u00ean k\u1ebft quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c b\u1ed5 sung v\u00e0o Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p c\u1ee7a \u0111\u01a1n v\u1ecb. Ri\u00eang tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0, mua s\u1eafm t\u1eeb ngu\u1ed3n v\u1ed1n vay, v\u1ed1n huy \u0111\u1ed9ng th\u00ec s\u1ed1 ti\u1ec1n tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 tr\u1ea3 n\u1ee3 g\u1ed1c v\u00e0 l\u00e3i; s\u1ed1 c\u00f2n l\u1ea1i (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c b\u1ed5 sung Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n<h5><strong>\u0110i\u1ec1u 1<\/strong><strong>6<\/strong><strong>. <\/strong><strong>Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a<\/strong><strong> t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/h5>\n<ol>\n<li>Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/li>\n<\/ol>\n<table width=\"576\">\n<tbody>\n<tr>\n<td width=\"189\">\n<p>Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u00ednh \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 12 n\u0103m (n)<\/p>\n<\/td>\n<td width=\"28\">\n<p>=<\/p>\n<\/td>\n<td width=\"113\">\n<p>Nguy\u00ean gi\u00e1 n\u0103m (n) c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n<\/td>\n<td width=\"28\">\n<p>&#8211;<\/p>\n<\/td>\n<td width=\"217\">\n<p>S\u1ed1 hao m\u00f2n l\u0169y k\u1ebf, kh\u1ea5u hao \u0111\u00e3 tr\u00edch c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u00ednh \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 12 n\u0103m (n)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ol start=\"2\">\n<li>\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.4 kho\u1ea3n 3, \u0111i\u1ec3m a.3 kho\u1ea3n 5, \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n 6, \u0111i\u1ec3m b.1 kho\u1ea3n 7 \u0110i\u1ec1u 6, \u0111i\u1ec3m a.3 kho\u1ea3n 3, \u0111i\u1ec3m a.2 kho\u1ea3n 5 \u0110i\u1ec1u 7 v\u00e0 kho\u1ea3n 5 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh khi \u0111\u00e1nh gi\u00e1 l\u1ea1i l\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/li>\n<\/ol>\n<p><strong>\u00a0<\/strong><strong>Ch\u01b0\u01a1ng IV:\u00a0<\/strong><strong>\u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH<\/strong><\/p>\n<h4><strong>\u00a0<\/strong><strong>\u0110i\u1ec1u 1<\/strong><strong>7<\/strong><strong>. \u0110i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp<\/strong><\/h4>\n<ol>\n<li>\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, c\u00f3 th\u1eddi gian \u0111\u1ec3 t\u00ednh hao m\u00f2n, t\u1ef7 l\u1ec7 hao m\u00f2n quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 01 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y ho\u1eb7c quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh thay \u0111\u1ed5i so v\u1edbi quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 01 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 45\/2018\/TT-BTC ng\u00e0y 07 th\u00e1ng 5 n\u0103m 2018 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ho\u1eb7c quy \u0111\u1ecbnh tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh th\u00ec t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2023 th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh m\u1ee9c hao m\u00f2n h\u00e0ng n\u0103m c\u1ee7a t\u00e0i s\u1ea3n nh\u01b0 sau:<\/li>\n<\/ol>\n<table>\n<tbody>\n<tr>\n<td rowspan=\"3\" width=\"166\">\n<p>M\u1ee9c hao m\u00f2n h\u00e0ng n\u0103m c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n<\/td>\n<td width=\"41\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"340\">\n<p>Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n<p>t\u00ednh \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2022 theo s\u1ed5 k\u1ebf to\u00e1n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"41\">\n<p>=<\/p>\n<\/td>\n<td width=\"340\">\n<p><sup>__________________________________________________________________<\/sup><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"41\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"340\">\n<p>Th\u1eddi gian t\u00ednh hao m\u00f2n c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n (n\u0103m)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Trong \u0111\u00f3:<\/p>\n<table width=\"596\">\n<tbody>\n<tr>\n<td width=\"170\">\n<p>Th\u1eddi gian t\u00ednh hao m\u00f2n c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n (n\u0103m)<\/p>\n<\/td>\n<td width=\"23\">\n<p>=<\/p>\n<\/td>\n<td width=\"234\">\n<p>Th\u1eddi gian t\u00ednh hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i theo quy \u0111\u1ecbnh (n\u0103m)<\/p>\n<\/td>\n<td width=\"20\">\n<p>&#8211;<\/p>\n<\/td>\n<td width=\"149\">\n<p>Th\u1eddi gian \u0111\u00e3 s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n (n\u0103m)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Th\u1eddi gian t\u00ednh hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 01 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<p>Ri\u00eang m\u1ee9c hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh cho n\u0103m cu\u1ed1i c\u00f9ng thu\u1ed9c th\u1eddi gian \u0111\u1ec3 t\u00ednh hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 hi\u1ec7u s\u1ed1 gi\u1eefa nguy\u00ean gi\u00e1 v\u00e0 s\u1ed1 hao m\u00f2n lu\u1ef9 k\u1ebf, kh\u1ea5u hao \u0111\u00e3 tr\u00edch c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00f3.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 h\u1ebft th\u1eddi gian t\u00ednh hao m\u00f2n theo quy \u0111\u1ecbnh, nh\u01b0ng t\u00e0i s\u1ea3n v\u1eabn c\u00f2n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i th\u00ec m\u1ee9c hao m\u00f2n c\u1ee7a n\u0103m 2023 b\u1eb1ng gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n t\u00ednh \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2022.<\/p>\n<ol start=\"2\">\n<li>\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 thay \u0111\u1ed5i nguy\u00ean gi\u00e1 tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, \u0111\u00e3 x\u00e1c \u0111\u1ecbnh l\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh s\u1ed5 k\u1ebf to\u00e1n v\u00e0 th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 45\/2018\/TT-BTC ng\u00e0y 07 th\u00e1ng 5 n\u0103m 2018 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh th\u00ec t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2023 c\u0103n c\u1ee9 nguy\u00ean gi\u00e1 \u0111\u00e3 x\u00e1c \u0111\u1ecbnh l\u1ea1i v\u00e0 \u0111\u00e3 th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n, c\u0103n c\u1ee9 t\u1ef7 l\u1ec7 hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c hao m\u00f2n h\u00e0ng n\u0103m c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n<li>\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh giao, \u0111i\u1ec1u chuy\u1ec3n tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 s\u1ed1 45\/2018\/TT-BTC ng\u00e0y 07 th\u00e1ng 5 n\u0103m 2018 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh (ng\u00e0y 02 th\u00e1ng 7 n\u0103m 2018) m\u00e0 tr\u01b0\u1edbc khi giao, \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n \u0111\u00f3 ch\u01b0a \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n ho\u1eb7c khi th\u1ef1c hi\u1ec7n b\u00e0n giao, ti\u1ebfp nh\u1eadn ch\u01b0a \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u00ec c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n, x\u00e1c \u0111\u1ecbnh m\u1ee9c hao m\u00f2n h\u00e0ng n\u0103m c\u1ee7a t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2023.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p t\u1eeb n\u0103m 2018 \u0111\u1ebfn n\u0103m 2022, c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p ch\u01b0a th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 103 c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng th\u00ec c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 h\u1ea1ch to\u00e1n t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2023.<\/li>\n<\/ol>\n<h4><strong>\u0110i\u1ec1u <\/strong><strong>18<\/strong><strong>. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/h4>\n<ol>\n<li>Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 10 th\u00e1ng 6 n\u0103m 2023 v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2023.<\/li>\n<li>Th\u00f4ng t\u01b0 n\u00e0y thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1 45\/2018\/TT-BTC ng\u00e0y 07 th\u00e1ng 5 n\u0103m 2018 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, t\u00ednh hao m\u00f2n, kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh do Nh\u00e0 n\u01b0\u1edbc giao cho doanh nghi\u1ec7p qu\u1ea3n l\u00fd kh\u00f4ng t\u00ednh th\u00e0nh ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p.<\/li>\n<li>3. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt tr\u00edch d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf b\u1eb1ng v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt kh\u00e1c th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf \u0111\u00f3.<\/li>\n<li>B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, c\u01a1 quan kh\u00e1c \u1edf trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng c\u00f3 tr\u00e1ch nhi\u1ec7m ch\u1ec9 \u0111\u1ea1o t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n vi\u1ec7c qu\u1ea3n l\u00fd, t\u00ednh hao m\u00f2n, kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh do Nh\u00e0 n\u01b0\u1edbc giao cho doanh nghi\u1ec7p qu\u1ea3n l\u00fd kh\u00f4ng t\u00ednh th\u00e0nh ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.\/.<\/li>\n<\/ol>\n<h3><strong>PH\u1ee4 L\u1ee4C S\u1ed0 01: <\/strong><strong>TH\u1edcI GIAN T\u00cdNH HAO M\u00d2N V\u00c0 T\u1ef6 L\u1ec6 HAO M\u00d2N <\/strong><strong style=\"font-size: 16px;\">T\u00c0I S\u1ea2N C\u1ed0 \u0110\u1ecaNH H\u1eeeU H\u00ccNH<\/strong><\/h3>\n<p><em>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1<\/em><em> 23<\/em><em>\/20<\/em><em>2<\/em><em>3<\/em><em>\/TT-BTC <\/em><em>ng\u00e0y <\/em><em>25<\/em> <em>th\u00e1ng<\/em><em> 4<\/em><em> n\u0103m 20<\/em><em>2<\/em><em>3 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/em><strong>\u00a0<\/strong><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td width=\"10%\">\n<p><strong>STT<\/strong><\/p>\n<\/td>\n<td width=\"58%\">\n<p><strong>DANH M\u1ee4C T\u00c0I S\u1ea2N <\/strong><\/p>\n<\/td>\n<td width=\"16%\">\n<p><strong>TH\u1edcI GIAN <\/strong><strong>T\u00cdNH HAO M\u00d2N<\/strong><strong> (n\u0103m)<\/strong><\/p>\n<\/td>\n<td width=\"14%\">\n<p><strong>T\u1ef6 L\u1ec6 HAO M\u00d2N<\/strong><\/p>\n<p><strong>(% n\u0103m)<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p><strong>I<\/strong><\/p>\n<\/td>\n<td width=\"58%\">\n<p><strong>Nh\u00e0, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng <\/strong><\/p>\n<\/td>\n<td width=\"16%\">\n<p><strong>\u00a0<\/strong><\/p>\n<\/td>\n<td width=\"14%\">\n<p><strong>\u00a0<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Bi\u1ec7t th\u1ef1, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u1ea5p \u0111\u1eb7c bi\u1ec7t<\/p>\n<\/td>\n<td width=\"16%\">\n<p>80<\/p>\n<\/td>\n<td width=\"14%\">\n<p>1,25<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; C\u1ea5p I<\/p>\n<\/td>\n<td width=\"16%\">\n<p>80<\/p>\n<\/td>\n<td width=\"14%\">\n<p>1,25<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; C\u1ea5p II<\/p>\n<\/td>\n<td width=\"16%\">\n<p>50<\/p>\n<\/td>\n<td width=\"14%\">\n<p>2<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; C\u1ea5p III<\/p>\n<\/td>\n<td width=\"16%\">\n<p>25<\/p>\n<\/td>\n<td width=\"14%\">\n<p>4<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; C\u1ea5p IV<\/p>\n<\/td>\n<td width=\"16%\">\n<p>15<\/p>\n<\/td>\n<td width=\"14%\">\n<p>6,67<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p><strong>II<\/strong><\/p>\n<\/td>\n<td width=\"58%\">\n<p><strong>V\u1eadt ki\u1ebfn tr\u00fac<\/strong><\/p>\n<\/td>\n<td width=\"16%\">\n<p><strong>\u00a0<\/strong><\/p>\n<\/td>\n<td width=\"14%\">\n<p><strong>\u00a0<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Kho ch\u1ee9a, b\u1ec3 ch\u1ee9a, b\u00e3i \u0111\u1ed7, s\u00e2n ph\u01a1i, s\u00e2n ch\u01a1i, s\u00e2n th\u1ec3 thao, b\u1ec3 b\u01a1i<\/p>\n<\/td>\n<td width=\"16%\">\n<p>20<\/p>\n<\/td>\n<td width=\"14%\">\n<p>5<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Gi\u1ebfng khoan, gi\u1ebfng \u0111\u00e0o, t\u01b0\u1eddng r\u00e0o<\/p>\n<\/td>\n<td width=\"16%\">\n<p>10<\/p>\n<\/td>\n<td width=\"14%\">\n<p>10<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; C\u00e1c v\u1eadt ki\u1ebfn tr\u00fac kh\u00e1c<\/p>\n<\/td>\n<td width=\"16%\">\n<p>10<\/p>\n<\/td>\n<td width=\"14%\">\n<p>10<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p><strong>III<\/strong><\/p>\n<\/td>\n<td width=\"58%\">\n<p><strong>Xe \u00f4 t\u00f4<\/strong><\/p>\n<\/td>\n<td width=\"16%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"14%\">\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p><strong><em>1<\/em><\/strong><\/p>\n<\/td>\n<td width=\"58%\">\n<p><strong><em>Xe \u00f4 t\u00f4 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c c\u00e1c ch\u1ee9c danh<\/em><\/strong><\/p>\n<\/td>\n<td width=\"16%\">\n<p><strong><em>\u00a0<\/em><\/strong><\/p>\n<\/td>\n<td width=\"14%\">\n<p><strong><em>\u00a0<\/em><\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Xe 4 \u0111\u1ebfn 5 ch\u1ed7<\/p>\n<\/td>\n<td width=\"16%\">\n<p>15<\/p>\n<\/td>\n<td width=\"14%\">\n<p>6,67<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Xe 6 \u0111\u1ebfn 8 ch\u1ed7<\/p>\n<\/td>\n<td width=\"16%\">\n<p>15<\/p>\n<\/td>\n<td width=\"14%\">\n<p>6,67<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p><strong><em>2<\/em><\/strong><\/p>\n<\/td>\n<td width=\"58%\">\n<p><strong><em>Xe \u00f4 t\u00f4 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c chung<\/em><\/strong><\/p>\n<\/td>\n<td width=\"16%\">\n<p><strong><em>\u00a0<\/em><\/strong><\/p>\n<\/td>\n<td width=\"14%\">\n<p><strong><em>\u00a0<\/em><\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Xe 4 \u0111\u1ebfn 5 ch\u1ed7<\/p>\n<\/td>\n<td width=\"16%\">\n<p>15<\/p>\n<\/td>\n<td width=\"14%\">\n<p>6,67<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Xe 6 \u0111\u1ebfn 8 ch\u1ed7<\/p>\n<\/td>\n<td width=\"16%\">\n<p>15<\/p>\n<\/td>\n<td width=\"14%\">\n<p>6,67<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Xe 9 \u0111\u1ebfn 12 ch\u1ed7<\/p>\n<\/td>\n<td width=\"16%\">\n<p>15<\/p>\n<\/td>\n<td width=\"14%\">\n<p>6,67<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Xe 13 \u0111\u1ebfn 16 ch\u1ed7<\/p>\n<\/td>\n<td width=\"16%\">\n<p>15<\/p>\n<\/td>\n<td width=\"14%\">\n<p>6,67<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p><strong><em>3<\/em><\/strong><\/p>\n<\/td>\n<td width=\"58%\">\n<p><strong><em>Xe \u00f4 t\u00f4 chuy\u00ean d\u00f9ng <\/em><\/strong><\/p>\n<\/td>\n<td width=\"16%\">\n<p><strong><em>\u00a0<\/em><\/strong><\/p>\n<\/td>\n<td width=\"14%\">\n<p><strong><em>\u00a0<\/em><\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Xe c\u1ee9u th\u01b0\u01a1ng<\/p>\n<\/td>\n<td width=\"16%\">\n<p>15<\/p>\n<\/td>\n<td width=\"14%\">\n<p>6,67<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Xe c\u1ee9u h\u1ecfa<\/p>\n<\/td>\n<td width=\"16%\">\n<p>15<\/p>\n<\/td>\n<td width=\"14%\">\n<p>6,67<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Xe ch\u1edf ph\u1ea1m nh\u00e2n<\/p>\n<\/td>\n<td width=\"16%\">\n<p>15<\/p>\n<\/td>\n<td width=\"14%\">\n<p>6,67<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Xe qu\u00e9t \u0111\u01b0\u1eddng<\/p>\n<\/td>\n<td width=\"16%\">\n<p>15<\/p>\n<\/td>\n<td width=\"14%\">\n<p>6,67<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Xe phun n\u01b0\u1edbc<\/p>\n<\/td>\n<td width=\"16%\">\n<p>15<\/p>\n<\/td>\n<td width=\"14%\">\n<p>6,67<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Xe ch\u1edf r\u00e1c<\/p>\n<\/td>\n<td width=\"16%\">\n<p>15<\/p>\n<\/td>\n<td width=\"14%\">\n<p>6,67<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Xe \u00e9p r\u00e1c<\/p>\n<\/td>\n<td width=\"16%\">\n<p>15<\/p>\n<\/td>\n<td width=\"14%\">\n<p>6,67<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Xe s\u1eeda ch\u1eefa l\u01b0u \u0111\u1ed9ng<\/p>\n<\/td>\n<td width=\"16%\">\n<p>15<\/p>\n<\/td>\n<td width=\"14%\">\n<p>6,67<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Xe trang b\u1ecb ph\u00f2ng th\u00ed nghi\u1ec7m<\/p>\n<\/td>\n<td width=\"16%\">\n<p>15<\/p>\n<\/td>\n<td width=\"14%\">\n<p>6,67<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Xe thu ph\u00e1t \u0111i\u1ec7n b\u00e1o<\/p>\n<\/td>\n<td width=\"16%\">\n<p>15<\/p>\n<\/td>\n<td width=\"14%\">\n<p>6,67<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Xe s\u1eeda ch\u1eefa \u0111i\u1ec7n<\/p>\n<\/td>\n<td width=\"16%\">\n<p>15<\/p>\n<\/td>\n<td width=\"14%\">\n<p>6,67<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Xe k\u00e9o, xe c\u1ee9u h\u1ed9, c\u1ee9u n\u1ea1n<\/p>\n<\/td>\n<td width=\"16%\">\n<p>15<\/p>\n<\/td>\n<td width=\"14%\">\n<p>6,67<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Xe c\u1ea7n c\u1ea9u<\/p>\n<\/td>\n<td width=\"16%\">\n<p>15<\/p>\n<\/td>\n<td width=\"14%\">\n<p>6,67<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Xe t\u1eadp l\u00e1i<\/p>\n<\/td>\n<td width=\"16%\">\n<p>15<\/p>\n<\/td>\n<td width=\"14%\">\n<p>6,67<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Xe thanh tra giao th\u00f4ng<\/p>\n<\/td>\n<td width=\"16%\">\n<p>15<\/p>\n<\/td>\n<td width=\"14%\">\n<p>6,67<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Xe g\u1eafn thi\u1ebft b\u1ecb thu, ph\u00e1t v\u1ec7 tinh<\/p>\n<\/td>\n<td width=\"16%\">\n<p>15<\/p>\n<\/td>\n<td width=\"14%\">\n<p>6,67<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Xe ph\u00e1t thanh truy\u1ec1n h\u00ecnh l\u01b0u \u0111\u1ed9ng<\/p>\n<\/td>\n<td width=\"16%\">\n<p>15<\/p>\n<\/td>\n<td width=\"14%\">\n<p>6,67<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Xe t\u1ea3i c\u00e1c lo\u1ea1i<\/p>\n<\/td>\n<td width=\"16%\">\n<p>15<\/p>\n<\/td>\n<td width=\"14%\">\n<p>6,67<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Xe b\u00e1n t\u1ea3i<\/p>\n<\/td>\n<td width=\"16%\">\n<p>15<\/p>\n<\/td>\n<td width=\"14%\">\n<p>6,67<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Xe tr\u00ean 16 ch\u1ed7 ng\u1ed3i c\u00e1c lo\u1ea1i<\/p>\n<\/td>\n<td width=\"16%\">\n<p>15<\/p>\n<\/td>\n<td width=\"14%\">\n<p>6,67<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Xe chuy\u00ean d\u00f9ng kh\u00e1c<\/p>\n<\/td>\n<td width=\"16%\">\n<p>15<\/p>\n<\/td>\n<td width=\"14%\">\n<p>6,67<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p><strong><em>4<\/em><\/strong><\/p>\n<\/td>\n<td width=\"58%\">\n<p><strong><em>Xe \u00f4 t\u00f4 ph\u1ee5c v\u1ee5 l\u1ec5 t\u00e2n nh\u00e0 n\u01b0\u1edbc <\/em><\/strong><\/p>\n<\/td>\n<td width=\"16%\">\n<p><strong><em>15<\/em><\/strong><\/p>\n<\/td>\n<td width=\"14%\">\n<p><strong><em>6,67<\/em><\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p><strong><em>5<\/em><\/strong><\/p>\n<\/td>\n<td width=\"58%\">\n<p><strong><em>Xe \u00f4 t\u00f4 kh\u00e1c <\/em><\/strong><\/p>\n<\/td>\n<td width=\"16%\">\n<p><strong><em>15<\/em><\/strong><\/p>\n<\/td>\n<td width=\"14%\">\n<p><strong><em>6,67<\/em><\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p><strong>IV<\/strong><\/p>\n<\/td>\n<td width=\"58%\">\n<p><strong>Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i kh\u00e1c (ngo\u00e0i xe \u00f4 t\u00f4)<\/strong><\/p>\n<\/td>\n<td width=\"16%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"14%\">\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p><strong><em>1<\/em><\/strong><\/p>\n<\/td>\n<td width=\"58%\">\n<p><strong><em>Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9<\/em><\/strong><\/p>\n<\/td>\n<td width=\"16%\">\n<p><strong><em>10<\/em><\/strong><\/p>\n<\/td>\n<td width=\"14%\">\n<p><strong><em>10<\/em><\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p><strong><em>2<\/em><\/strong><\/p>\n<\/td>\n<td width=\"58%\">\n<p><strong><em>Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng s\u1eaft<\/em><\/strong><\/p>\n<\/td>\n<td width=\"16%\">\n<p><strong><em>10<\/em><\/strong><\/p>\n<\/td>\n<td width=\"14%\">\n<p><strong><em>10<\/em><\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p><strong><em>3<\/em><\/strong><\/p>\n<\/td>\n<td width=\"58%\">\n<p><strong><em>Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng th\u1ee7y<\/em><\/strong><\/p>\n<\/td>\n<td width=\"16%\">\n<p><strong><em>\u00a0<\/em><\/strong><\/p>\n<\/td>\n<td width=\"14%\">\n<p><strong><em>\u00a0<\/em><\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; T\u00e0u bi\u1ec3n ch\u1edf h\u00e0ng h\u00f3a<\/p>\n<\/td>\n<td width=\"16%\">\n<p>10<\/p>\n<\/td>\n<td width=\"14%\">\n<p>10<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; T\u00e0u bi\u1ec3n ch\u1edf kh\u00e1ch<\/p>\n<\/td>\n<td width=\"16%\">\n<p>10<\/p>\n<\/td>\n<td width=\"14%\">\n<p>10<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; T\u00e0u tu\u1ea7n tra, c\u1ee9u h\u1ed9, c\u1ee9u n\u1ea1n \u0111\u01b0\u1eddng th\u1ee7y<\/p>\n<\/td>\n<td width=\"16%\">\n<p>10<\/p>\n<\/td>\n<td width=\"14%\">\n<p>10<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; T\u00e0u ch\u1edf h\u00e0ng \u0111\u01b0\u1eddng thu\u1ef7 n\u1ed9i \u0111\u1ecba<\/p>\n<\/td>\n<td width=\"16%\">\n<p>10<\/p>\n<\/td>\n<td width=\"14%\">\n<p>10<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; T\u00e0u ch\u1edf kh\u00e1ch \u0111\u01b0\u1eddng th\u1ee7y n\u1ed9i \u0111\u1ecba<\/p>\n<\/td>\n<td width=\"16%\">\n<p>10<\/p>\n<\/td>\n<td width=\"14%\">\n<p>10<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Ph\u00e0 \u0111\u01b0\u1eddng th\u1ee7y c\u00e1c lo\u1ea1i<\/p>\n<\/td>\n<td width=\"16%\">\n<p>10<\/p>\n<\/td>\n<td width=\"14%\">\n<p>10<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Ca n\u00f4, xu\u1ed3ng m\u00e1y c\u00e1c lo\u1ea1i<\/p>\n<\/td>\n<td width=\"16%\">\n<p>10<\/p>\n<\/td>\n<td width=\"14%\">\n<p>10<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Ghe, thuy\u1ec1n c\u00e1c lo\u1ea1i<\/p>\n<\/td>\n<td width=\"16%\">\n<p>10<\/p>\n<\/td>\n<td width=\"14%\">\n<p>10<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng th\u1ee7y kh\u00e1c<\/p>\n<\/td>\n<td width=\"16%\">\n<p>10<\/p>\n<\/td>\n<td width=\"14%\">\n<p>10<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p><strong><em>4<\/em><\/strong><\/p>\n<\/td>\n<td width=\"58%\">\n<p><strong><em>Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng<\/em><\/strong><\/p>\n<\/td>\n<td width=\"16%\">\n<p><strong><em>10<\/em><\/strong><\/p>\n<\/td>\n<td width=\"14%\">\n<p><strong><em>10<\/em><\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p><strong><em>5<\/em><\/strong><\/p>\n<\/td>\n<td width=\"58%\">\n<p><strong><em>Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i kh\u00e1c<\/em><\/strong><\/p>\n<\/td>\n<td width=\"16%\">\n<p><strong><em>10<\/em><\/strong><\/p>\n<\/td>\n<td width=\"14%\">\n<p><strong><em>10<\/em><\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p><strong>V<\/strong><\/p>\n<\/td>\n<td width=\"58%\">\n<p><strong>M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb <\/strong><\/p>\n<\/td>\n<td width=\"16%\">\n<p><strong>\u00a0<\/strong><\/p>\n<\/td>\n<td width=\"14%\">\n<p><strong>\u00a0<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p><strong>1<\/strong><\/p>\n<\/td>\n<td width=\"58%\">\n<p><strong>M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb v\u0103n ph\u00f2ng ph\u1ed5 bi\u1ebfn<\/strong><\/p>\n<\/td>\n<td width=\"16%\">\n<p><strong>\u00a0<\/strong><\/p>\n<\/td>\n<td width=\"14%\">\n<p><strong>\u00a0<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; M\u00e1y vi t\u00ednh \u0111\u1ec3 b\u00e0n<\/p>\n<\/td>\n<td width=\"16%\">\n<p>5<\/p>\n<\/td>\n<td width=\"14%\">\n<p>20<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; M\u00e1y vi t\u00ednh x\u00e1ch tay (ho\u1eb7c thi\u1ebft b\u1ecb \u0111i\u1ec7n t\u1eed t\u01b0\u01a1ng \u0111\u01b0\u01a1ng)<\/p>\n<\/td>\n<td width=\"16%\">\n<p>5<\/p>\n<\/td>\n<td width=\"14%\">\n<p>20<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; M\u00e1y in<\/p>\n<\/td>\n<td width=\"16%\">\n<p>5<\/p>\n<\/td>\n<td width=\"14%\">\n<p>20<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; M\u00e1y fax<\/p>\n<\/td>\n<td width=\"16%\">\n<p>5<\/p>\n<\/td>\n<td width=\"14%\">\n<p>20<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; T\u1ee7 \u0111\u1ef1ng t\u00e0i li\u1ec7u<\/p>\n<\/td>\n<td width=\"16%\">\n<p>5<\/p>\n<\/td>\n<td width=\"14%\">\n<p>20<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; M\u00e1y scan<\/p>\n<\/td>\n<td width=\"16%\">\n<p>5<\/p>\n<\/td>\n<td width=\"14%\">\n<p>20<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; M\u00e1y hu\u1ef7 t\u00e0i li\u1ec7u<\/p>\n<\/td>\n<td width=\"16%\">\n<p>5<\/p>\n<\/td>\n<td width=\"14%\">\n<p>20<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p><em>\u00a0<\/em><\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; M\u00e1y photocopy<\/p>\n<\/td>\n<td width=\"16%\">\n<p>5<\/p>\n<\/td>\n<td width=\"14%\">\n<p>20<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; B\u1ed9 b\u00e0n gh\u1ebf ng\u1ed3i l\u00e0m vi\u1ec7c trang b\u1ecb cho c\u00e1c ch\u1ee9c danh<\/p>\n<\/td>\n<td width=\"16%\">\n<p>8<\/p>\n<\/td>\n<td width=\"14%\">\n<p>12,5<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; B\u1ed9 b\u00e0n gh\u1ebf h\u1ecdp<\/p>\n<\/td>\n<td width=\"16%\">\n<p>8<\/p>\n<\/td>\n<td width=\"14%\">\n<p>12,5<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; B\u1ed9 b\u00e0n gh\u1ebf ti\u1ebfp kh\u00e1ch<\/p>\n<\/td>\n<td width=\"16%\">\n<p>8<\/p>\n<\/td>\n<td width=\"14%\">\n<p>12,5<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; M\u00e1y \u0111i\u1ec1u h\u00f2a kh\u00f4ng kh\u00ed<\/p>\n<\/td>\n<td width=\"16%\">\n<p>8<\/p>\n<\/td>\n<td width=\"14%\">\n<p>12,5<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p><u>\u00a0<\/u><\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Qu\u1ea1t<\/p>\n<\/td>\n<td width=\"16%\">\n<p>5<\/p>\n<\/td>\n<td width=\"14%\">\n<p>20<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p><u>\u00a0<\/u><\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; M\u00e1y s\u01b0\u1edfi<\/p>\n<\/td>\n<td width=\"16%\">\n<p>5<\/p>\n<\/td>\n<td width=\"14%\">\n<p>20<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p><u>\u00a0<\/u><\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb v\u0103n ph\u00f2ng ph\u1ed5 bi\u1ebfn kh\u00e1c<\/p>\n<\/td>\n<td width=\"16%\">\n<p>5<\/p>\n<\/td>\n<td width=\"14%\">\n<p>20<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p><strong>2<\/strong><\/p>\n<\/td>\n<td width=\"58%\">\n<p><strong>M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng chung c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb<\/strong><\/p>\n<\/td>\n<td width=\"16%\">\n<p><strong>\u00a0<\/strong><\/p>\n<\/td>\n<td width=\"14%\">\n<p><strong>\u00a0<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p><strong><em>a<\/em><\/strong><\/p>\n<\/td>\n<td width=\"58%\">\n<p><strong><em>M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng chung c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb c\u00f9ng lo\u1ea1i v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb v\u0103n ph\u00f2ng ph\u1ed5 bi\u1ebfn <\/em><\/strong><\/p>\n<\/td>\n<td width=\"16%\">\n<p><strong><em>Nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 1 <\/em><\/strong><strong><em>M\u1ee5c V <\/em><\/strong><strong><em>Ph\u1ee5 l\u1ee5c n\u00e0y<\/em><\/strong><\/p>\n<\/td>\n<td width=\"14%\">\n<p><strong><em>Nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 1 <\/em><\/strong><strong><em>M\u1ee5c V <\/em><\/strong><strong><em>Ph\u1ee5 l\u1ee5c n\u00e0y<\/em><\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p><strong><em>b<\/em><\/strong><\/p>\n<\/td>\n<td width=\"58%\">\n<p><strong><em>M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb kh\u00e1c ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng chung c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb<\/em><\/strong><\/p>\n<\/td>\n<td width=\"16%\">\n<p><strong><em>\u00a0<\/em><\/strong><\/p>\n<\/td>\n<td width=\"14%\">\n<p><strong><em>\u00a0<\/em><\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; M\u00e1y chi\u1ebfu<\/p>\n<\/td>\n<td width=\"16%\">\n<p>5<\/p>\n<\/td>\n<td width=\"14%\">\n<p>20<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Thi\u1ebft b\u1ecb l\u1ecdc n\u01b0\u1edbc<\/p>\n<\/td>\n<td width=\"16%\">\n<p>5<\/p>\n<\/td>\n<td width=\"14%\">\n<p>20<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; M\u00e1y h\u00fat \u1ea9m, h\u00fat b\u1ee5i<\/p>\n<\/td>\n<td width=\"16%\">\n<p>5<\/p>\n<\/td>\n<td width=\"14%\">\n<p>20<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Ti vi, \u0111\u1ea7u Video, c\u00e1c lo\u1ea1i \u0111\u1ea7u thu ph\u00e1t t\u00edn hi\u1ec7u k\u1ef9 thu\u1eadt s\u1ed1 kh\u00e1c<\/p>\n<\/td>\n<td width=\"16%\">\n<p>5<\/p>\n<\/td>\n<td width=\"14%\">\n<p>20<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; M\u00e1y ghi \u00e2m<\/p>\n<\/td>\n<td width=\"16%\">\n<p>5<\/p>\n<\/td>\n<td width=\"14%\">\n<p>20<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; M\u00e1y \u1ea3nh<\/p>\n<\/td>\n<td width=\"16%\">\n<p>5<\/p>\n<\/td>\n<td width=\"14%\">\n<p>20<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Thi\u1ebft b\u1ecb \u00e2m thanh<\/p>\n<\/td>\n<td width=\"16%\">\n<p>5<\/p>\n<\/td>\n<td width=\"14%\">\n<p>20<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; T\u1ed5ng \u0111\u00e0i \u0111i\u1ec7n tho\u1ea1i, m\u00e1y b\u1ed9 \u0111\u00e0m<\/p>\n<\/td>\n<td width=\"16%\">\n<p>5<\/p>\n<\/td>\n<td width=\"14%\">\n<p>20<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Thi\u1ebft b\u1ecb th\u00f4ng tin li\u00ean l\u1ea1c kh\u00e1c<\/p>\n<\/td>\n<td width=\"16%\">\n<p>5<\/p>\n<\/td>\n<td width=\"14%\">\n<p>20<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; T\u1ee7 l\u1ea1nh, m\u00e1y l\u00e0m m\u00e1t<\/p>\n<\/td>\n<td width=\"16%\">\n<p>5<\/p>\n<\/td>\n<td width=\"14%\">\n<p>20<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; M\u00e1y gi\u1eb7t<\/p>\n<\/td>\n<td width=\"16%\">\n<p>5<\/p>\n<\/td>\n<td width=\"14%\">\n<p>20<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Thi\u1ebft b\u1ecb m\u1ea1ng, truy\u1ec1n th\u00f4ng<\/p>\n<\/td>\n<td width=\"16%\">\n<p>5<\/p>\n<\/td>\n<td width=\"14%\">\n<p>20<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Thi\u1ebft b\u1ecb \u0111i\u1ec7n v\u0103n ph\u00f2ng<\/p>\n<\/td>\n<td width=\"16%\">\n<p>5<\/p>\n<\/td>\n<td width=\"14%\">\n<p>20<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Thi\u1ebft b\u1ecb \u0111i\u1ec7n t\u1eed ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd, l\u01b0u tr\u1eef d\u1eef li\u1ec7u<\/p>\n<\/td>\n<td width=\"16%\">\n<p>5<\/p>\n<\/td>\n<td width=\"14%\">\n<p>20<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Thi\u1ebft b\u1ecb truy\u1ec1n d\u1eabn<\/p>\n<\/td>\n<td width=\"16%\">\n<p>5<\/p>\n<\/td>\n<td width=\"14%\">\n<p>20<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p><u>\u00a0<\/u><\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Camera gi\u00e1m s\u00e1t<\/p>\n<\/td>\n<td width=\"16%\">\n<p>5<\/p>\n<\/td>\n<td width=\"14%\">\n<p>20<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; Thang m\u00e1y<\/p>\n<\/td>\n<td width=\"16%\">\n<p>8<\/p>\n<\/td>\n<td width=\"14%\">\n<p>12,5<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; M\u00e1y b\u01a1m n\u01b0\u1edbc<\/p>\n<\/td>\n<td width=\"16%\">\n<p>8<\/p>\n<\/td>\n<td width=\"14%\">\n<p>12,5<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; K\u00e9t s\u1eaft<\/p>\n<\/td>\n<td width=\"16%\">\n<p>8<\/p>\n<\/td>\n<td width=\"14%\">\n<p>12,5<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; B\u00e0n gh\u1ebf h\u1ed9i tr\u01b0\u1eddng<\/p>\n<\/td>\n<td width=\"16%\">\n<p>8<\/p>\n<\/td>\n<td width=\"14%\">\n<p>12,5<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; T\u1ee7, gi\u00e1 k\u1ec7 \u0111\u1ef1ng t\u00e0i li\u1ec7u ho\u1eb7c tr\u01b0ng b\u00e0y hi\u1ec7n v\u1eadt<\/p>\n<\/td>\n<td width=\"16%\">\n<p>8<\/p>\n<\/td>\n<td width=\"14%\">\n<p>12,5<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng chung kh\u00e1c<\/p>\n<\/td>\n<td width=\"16%\">\n<p>8<\/p>\n<\/td>\n<td width=\"14%\">\n<p>12,5<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p><strong>3<\/strong><\/p>\n<\/td>\n<td width=\"58%\">\n<p><strong>M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng<\/strong><\/p>\n<\/td>\n<td width=\"16%\">\n<p><strong>\u00a0<\/strong><\/p>\n<\/td>\n<td width=\"14%\">\n<p><strong>\u00a0<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng l\u00e0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u00f9ng lo\u1ea1i v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb v\u0103n ph\u00f2ng ph\u1ed5 bi\u1ebfn, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng chung c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb<\/p>\n<\/td>\n<td width=\"16%\">\n<p>Nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 1, \u0111i\u1ec3m 2b M\u1ee5c V Ph\u1ee5 l\u1ee5c n\u00e0y<\/p>\n<\/td>\n<td width=\"14%\">\n<p>Nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 1, \u0111i\u1ec3m 2b M\u1ee5c V Ph\u1ee5 l\u1ee5c n\u00e0y<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng thu\u1ed9c l\u0129nh v\u1ef1c v\u0103n h\u00f3a, ngh\u1ec7 thu\u1eadt (nh\u01b0: thi\u1ebft b\u1ecb \u00e2m thanh, \u00e1nh s\u00e1ng, loa, micro, \u0111\u00e8n&#8230;)<\/p>\n<\/td>\n<td width=\"16%\">\n<p>5<\/p>\n<\/td>\n<td width=\"14%\">\n<p>20<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"58%\">\n<p>&#8211; M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng kh\u00e1c<\/p>\n<\/td>\n<td width=\"16%\">\n<p>8<\/p>\n<\/td>\n<td width=\"14%\">\n<p>12,5<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p><strong>4<\/strong><\/p>\n<\/td>\n<td width=\"58%\">\n<p><strong>M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb kh\u00e1c<\/strong><\/p>\n<\/td>\n<td width=\"16%\">\n<p>8<\/p>\n<\/td>\n<td width=\"14%\">\n<p>12,5<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p><strong>VI<\/strong><\/p>\n<\/td>\n<td width=\"58%\">\n<p><strong>C\u00e2y l\u00e2u n\u0103m, s\u00fac v\u1eadt l\u00e0m vi\u1ec7c v\u00e0\/ho\u1eb7c cho s\u1ea3n ph\u1ea9m<\/strong><\/p>\n<\/td>\n<td width=\"16%\">\n<p><strong>\u00a0<\/strong><\/p>\n<\/td>\n<td width=\"14%\">\n<p><strong>\u00a0<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>1<\/p>\n<\/td>\n<td width=\"58%\">\n<p>C\u00e1c lo\u1ea1i s\u00fac v\u1eadt<\/p>\n<\/td>\n<td width=\"16%\">\n<p>8<\/p>\n<\/td>\n<td width=\"14%\">\n<p>12,5<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>2<\/p>\n<\/td>\n<td width=\"58%\">\n<p>C\u00e2y l\u00e2u n\u0103m, v\u01b0\u1eddn c\u00e2y l\u00e2u n\u0103m (bao g\u1ed3m c\u1ea3 v\u01b0\u1eddn c\u00e2y c\u00f4ng nghi\u1ec7p, v\u01b0\u1eddn c\u00e2y \u0103n qu\u1ea3, v\u01b0\u1eddn c\u00e2y c\u1ea3nh)<\/p>\n<\/td>\n<td width=\"16%\">\n<p>25<\/p>\n<\/td>\n<td width=\"14%\">\n<p>4<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p>3<\/p>\n<\/td>\n<td width=\"58%\">\n<p>Th\u1ea3m c\u1ecf, th\u1ea3m c\u00e2y xanh, c\u00e2y c\u1ea3nh<\/p>\n<\/td>\n<td width=\"16%\">\n<p>8<\/p>\n<\/td>\n<td width=\"14%\">\n<p>12,5<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"10%\">\n<p><strong>VII<\/strong><\/p>\n<\/td>\n<td width=\"58%\">\n<p><strong>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh kh\u00e1c<\/strong><\/p>\n<\/td>\n<td width=\"16%\">\n<p><strong>8<\/strong><\/p>\n<\/td>\n<td width=\"14%\">\n<p><strong>12,5<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u0103n c\u1ee9 Lu\u1eadt Qua\u0309n ly\u0301, s\u01b0\u0309 du\u0323ng ta\u0300i sa\u0309n c\u00f4ng nga\u0300y 21 tha\u0301ng 6 n\u0103m 2017; 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