{"id":5567,"date":"2018-06-09T03:47:35","date_gmt":"2018-06-09T03:47:35","guid":{"rendered":"https:\/\/bizlawyer.vn?p=5567"},"modified":"2018-06-09T03:47:35","modified_gmt":"2018-06-09T03:47:35","slug":"quy-dinh-ve-kiem-ke-phan-loai-tai-san-truoc-khi-doanh-nghiep-nha-nuoc-thuc-hien-co-phan-hoa","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/quy-dinh-ve-kiem-ke-phan-loai-tai-san-truoc-khi-doanh-nghiep-nha-nuoc-thuc-hien-co-phan-hoa","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m k\u00ea, ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n tr\u01b0\u1edbc khi doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n c\u1ed5 ph\u1ea7n h\u00f3a"},"content":{"rendered":"

Ng\u00e0y 04\/05\/2018, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 41\/2018\/TT-BTC h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1 x\u1eed l\u00fd t\u00e0i ch\u00ednh v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p khi chuy\u1ec3n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean do doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 18\/06\/2018.<\/p>\n

Theo \u0111\u00f3, Th\u00f4ng t\u01b0 s\u1ed1 41\/2018\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m k\u00ea, ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n tr\u01b0\u1edbc khi doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n c\u1ed5 ph\u1ea7n h\u00f3a nh\u01b0 sau:<\/p>\n

    \n
  1. T\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp b\u1ea3ng k\u00ea x\u00e1c \u0111\u1ecbnh \u0111\u00fang s\u1ed1 l\u01b0\u1ee3ng, hi\u1ec7n tr\u1ea1ng th\u1ef1c t\u1ebf, ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 do doanh nghi\u1ec7p \u0111ang qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng; ki\u1ec3m qu\u1ef9 ti\u1ec1n m\u1eb7t, \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng; x\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n, ti\u1ec1n m\u1eb7t th\u1eeba, thi\u1ebfu so v\u1edbi s\u1ed5 k\u1ebf to\u00e1n, ph\u00e2n t\u00edch r\u00f5 nguy\u00ean nh\u00e2n th\u1eeba, thi\u1ebfu v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a nh\u1eefng ng\u01b0\u1eddi c\u00f3 li\u00ean quan, x\u00e1c \u0111\u1ecbnh m\u1ee9c b\u1ed3i th\u01b0\u1eddng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n
  2. T\u00e0i s\u1ea3n \u0111\u00e3 ki\u1ec3m k\u00ea \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo c\u00e1c nh\u00f3m sau:<\/li>\n<\/ol>\n

    –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 T\u00e0i s\u1ea3n d\u00f9ng trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/p>\n

    –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 T\u00e0i s\u1ea3n kh\u00f4ng c\u1ea7n d\u00f9ng, t\u00e0i s\u1ea3n \u1ee9 \u0111\u1ecdng, ch\u1eadm lu\u00e2n chuy\u1ec3n, t\u00e0i s\u1ea3n ch\u1edd thanh l\u00fd.<\/p>\n

    –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 T\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh t\u1eeb ngu\u1ed3n qu\u1ef9 khen th\u01b0\u1edfng, qu\u1ef9 ph\u00fac l\u1ee3i (n\u1ebfu c\u00f3).<\/p>\n

    –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 T\u00e0i s\u1ea3n thu\u00ea, m\u01b0\u1ee3n, v\u1eadt t\u01b0 h\u00e0ng h\u00f3a nh\u1eadn gi\u1eef h\u1ed9, nh\u1eadn gia c\u00f4ng, nh\u1eadn \u0111\u1ea1i l\u00fd, nh\u1eadn k\u00fd g\u1eedi, t\u00e0i s\u1ea3n nh\u1eadn g\u00f3p v\u1ed1n li\u00ean doanh, li\u00ean k\u1ebft v\u00e0 c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c kh\u00f4ng ph\u1ea3i c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

    –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 T\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t thu\u1ed9c di\u1ec7n ph\u1ea3i x\u1eed l\u00fd theo ph\u01b0\u01a1ng \u00e1n s\u1eafp x\u1ebfp l\u1ea1i, x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi c\u00e1c c\u01a1 s\u1edf nh\u00e0, \u0111\u1ea5t theo quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00f9 h\u1ee3p v\u1edbi ph\u00e1p lu\u1eadt v\u1ec1 s\u1eafp x\u1ebfp l\u1ea1i, x\u1eed l\u00fd nh\u00e0 \u0111\u1ea5t thu\u1ed9c s\u1edf h\u1eefu nh\u00e0 n\u01b0\u1edbc.<\/p>\n

    –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 T\u00e0i s\u1ea3n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f3 thu (c\u00e1c c\u01a1 s\u1edf nh\u00e0 \u0111\u1ea5t c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f3 thu theo ph\u00e1p lu\u1eadt v\u1ec1 s\u1eafp x\u1ebfp l\u1ea1i, x\u1eed l\u00fd nh\u00e0 \u0111\u1ea5t thu\u1ed9c s\u1edf h\u1eefu nh\u00e0 n\u01b0\u1edbc), t\u00e0i s\u1ea3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p.<\/p>\n

    –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 T\u00e0i s\u1ea3n ch\u1edd quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n

    –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh (g\u00f3p v\u1ed1n li\u00ean doanh, g\u00f3p v\u1ed1n th\u00e0nh l\u1eadp c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, c\u00e1c ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n kh\u00e1c) b\u1eb1ng gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n

    –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 T\u00e0i s\u1ea3n kh\u00e1c (n\u1ebfu c\u00f3).<\/p>\n

    B\u1eb1ng nh\u1eefng quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 c\u1ee5 th\u1ec3, Th\u00f4ng t\u01b0 s\u1ed1 41\/2018\/TT-BTC \u0111\u01b0\u1ee3c k\u1ef3 v\u1ecdng s\u1ebd t\u1ea1o c\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1eefng ch\u1eafc cho qu\u00e1 tr\u00ecnh x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh c\u1ed5 ph\u1ea7n h\u00f3a, qua \u0111\u00f3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch c\u1ee7a ho\u1ea1t \u0111\u1ed9ng n\u00e0y, tr\u00e1nh g\u00e2y th\u1ea5t tho\u00e1t t\u00e0i s\u1ea3n Nh\u00e0 n\u01b0\u1edbc.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Ng\u00e0y 04\/05\/2018, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 41\/2018\/TT-BTC h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1 x\u1eed l\u00fd t\u00e0i ch\u00ednh v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p khi chuy\u1ec3n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean do doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0 100% v\u1ed1n […]<\/p>\n","protected":false},"author":6,"featured_media":5568,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5567","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/5567","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=5567"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/5567\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/5568"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=5567"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=5567"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=5567"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}