{"id":693,"date":"2018-04-01T10:36:15","date_gmt":"2018-04-01T10:36:15","guid":{"rendered":"http:\/\/bizlawyer.com.vn\/huong-dan-mot-so-dieu-ve-che-do-tai-chinh-doi-voi-quy-tin-dung-nhan-dan"},"modified":"2018-04-01T10:36:15","modified_gmt":"2018-04-01T10:36:15","slug":"huong-dan-mot-so-dieu-ve-che-do-tai-chinh-doi-voi-quy-tin-dung-nhan-dan","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/huong-dan-mot-so-dieu-ve-che-do-tai-chinh-doi-voi-quy-tin-dung-nhan-dan","title":{"rendered":"H\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u1ec1 ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi Qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n"},"content":{"rendered":"

Ng\u00e0y 12\/02\/2018, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 20\/2018\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 29\/3\/2018.<\/span><\/span><\/span><\/p>\n

Theo \u0111\u00f3, Th\u00f4ng t\u01b0 s\u1ed1 20\/2018\/TT-BTC c\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec3m n\u1ed5i b\u1eadt nh\u01b0 sau: <\/span><\/span><\/span><\/p>\n

1. Quy \u0111\u1ecbnh v\u1ec1 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n bao g\u1ed3m:<\/span><\/span><\/span><\/p>\n

– V\u1ed1n \u0111i\u1ec1u l\u1ec7 l\u00e0 t\u1ed5ng s\u1ed1 v\u1ed1n do c\u00e1c th\u00e0nh vi\u00ean g\u00f3p v\u00e0 \u0111\u01b0\u1ee3c ghi v\u00e0o \u0111i\u1ec1u l\u1ec7 qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n, h\u1ea1ch to\u00e1n b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam;<\/span><\/span><\/span><\/p>\n

– Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n l\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n v\u1edbi gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/span><\/span><\/p>\n

– C\u00e1c qu\u1ef9 bao g\u1ed3m:  Qu\u1ef9 d\u1ef1 tr\u1eef b\u1ed5 sung v\u1ed1n \u0111i\u1ec1u l\u1ec7, Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n, Qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh;<\/span><\/span><\/span><\/p>\n

– L\u1ee3i nhu\u1eadn l\u0169y k\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i; l\u1ed7 l\u0169y k\u1ebf ch\u01b0a x\u1eed l\u00fd;<\/span><\/span><\/span><\/p>\n

– V\u1ed1n kh\u00e1c thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n.<\/span><\/span><\/span><\/p>\n

2. Quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng v\u1ed1n, t\u00e0i s\u1ea3n:<\/span><\/span><\/span><\/p>\n

– Vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n v\u1ed1n, t\u00e0i s\u1ea3n theo \u0111\u00fang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh; ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng, bi\u1ebfn \u0111\u1ed9ng c\u1ee7a v\u1ed1n v\u00e0 t\u00e0i s\u1ea3n trong qu\u00e1 tr\u00ecnh kinh doanh; quy \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m v\u00e0 h\u00ecnh th\u1ee9c x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi t\u1eebng b\u1ed9 ph\u1eadn, c\u00e1 nh\u00e2n trong tr\u01b0\u1eddng h\u1ee3p l\u00e0m h\u01b0 h\u1ecfng, m\u1ea5t m\u00e1t t\u00e0i s\u1ea3n, ti\u1ec1n v\u1ed1n c\u1ee7a qu\u1ef9.<\/span><\/span><\/span><\/p>\n

– Qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n \u0111\u01b0\u1ee3c mua, \u0111\u1ea7u t\u01b0 v\u00e0o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng kinh doanh theo nguy\u00ean t\u1eafc gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 qu\u1ef9 d\u1ef1 tr\u1eef b\u1ed5 sung v\u1ed1n \u0111i\u1ec1u l\u1ec7 ghi tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n.<\/span><\/span><\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi nh\u1eefng t\u00e0i s\u1ea3n \u0111i thu\u00ea, nh\u1eadn c\u1ea7m c\u1ed1, nh\u1eadn th\u1ebf ch\u1ea5p, nh\u1eadn b\u1ea3o qu\u1ea3n gi\u1eef h\u1ed9 c\u1ee7a kh\u00e1ch h\u00e0ng, qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, b\u1ea3o qu\u1ea3n ho\u1eb7c s\u1eed d\u1ee5ng theo th\u1ecfa thu\u1eadn v\u1edbi kh\u00e1ch h\u00e0ng ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/span><\/span><\/p>\n

3. Quy \u0111\u1ecbnh v\u1ec1 doanh thu c\u1ee7a qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n:<\/span><\/span><\/span><\/p>\n

– C\u00e1c kho\u1ea3n thu c\u1ee7a qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan, c\u00f3 h\u00f3a \u0111\u01a1n ho\u1eb7c ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 v\u00e0o doanh thu.<\/span><\/span><\/span><\/p>\n

– Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n bao g\u1ed3m c\u00e1c kho\u1ea3n thu sau: Thu t\u1eeb l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u01b0\u01a1ng t\u1ef1; thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5; thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n t\u1ea1i Ng\u00e2n h\u00e0ng H\u1ee3p t\u00e1c x\u00e3 Vi\u1ec7t Nam v\u00e0 thu t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c, c\u00e1c kho\u1ea3n thu kh\u00e1c nh\u01b0 c\u00e1c kho\u1ea3n n\u1ee3 \u0111\u00e3 x\u1eed l\u00fd b\u1eb1ng d\u1ef1 ph\u00f2ng r\u1ee7i ro, thu t\u1eeb nghi\u1ec7p v\u1ee5 mua b\u00e1n n\u1ee3, thu t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng, thanh l\u00fd t\u00e0i s\u1ea3n,…<\/span><\/span><\/span><\/p>\n

Ngo\u00e0i ra, Th\u00f4ng t\u01b0 c\u0169ng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd v\u00e0 qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n, theo \u0111\u00f3, \u0111\u1ecbnh k\u1ef3 6 th\u00e1ng (tr\u01b0\u1edbc ng\u00e0y 31\/7) v\u00e0 h\u00e0ng n\u0103m (tr\u01b0\u1edbc ng\u00e0y 31\/3 n\u0103m k\u1ebf ti\u1ebfp) Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a h\u1ec7 th\u1ed1ng qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n theo quy \u0111\u1ecbnh.<\/span><\/span><\/span><\/p>\n

Th\u00f4ng t\u01b0 s\u1ed1 20\/2018\/TT-BTC quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh c\u1ee7a qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n, g\u00f3p ph\u1ea7n t\u0103ng c\u01b0\u1eddng h\u01a1n n\u1eefa vai tr\u00f2 qu\u1ea3n l\u00fd c\u1ee7a Nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc s\u1ef1 \u0111\u1ed5 b\u1ec3 c\u1ee7a m\u1ed9t s\u1ed1 qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n trong th\u1eddi gian g\u1ea7n \u0111\u00e2y, h\u1ea1n ch\u1ebf r\u1ee7i ro cho ng\u01b0\u1eddi g\u1eedi.<\/span><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 12\/02\/2018, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 20\/2018\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 29\/3\/2018. Theo \u0111\u00f3, Th\u00f4ng t\u01b0 s\u1ed1 20\/2018\/TT-BTC c\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec3m n\u1ed5i b\u1eadt nh\u01b0 sau: 1. Quy \u0111\u1ecbnh v\u1ec1 v\u1ed1n […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-693","post","type-post","status-publish","format-standard","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/693","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=693"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/693\/revisions"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=693"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=693"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=693"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}