{"id":235469,"date":"2024-11-26T15:09:51","date_gmt":"2024-11-26T08:09:51","guid":{"rendered":"https:\/\/gtax.vn\/?p=235469"},"modified":"2025-01-02T17:11:04","modified_gmt":"2025-01-02T10:11:04","slug":"thanh-ly-tai-san","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/thanh-ly-tai-san\/","title":{"rendered":"H\u1ea1ch To\u00e1n Thanh L\u00fd T\u00e0i S\u1ea3n C\u1ed1 \u0110\u1ecbnh"},"content":{"rendered":"<p><span style=\"color: #000000;\"><strong>H\u1ea1ch to\u00e1n thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong> l\u00e0 qu\u00e1 tr\u00ecnh ghi nh\u1eadn v\u00e0 x\u1eed l\u00fd c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p, \u0111\u00e3 h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng ho\u1eb7c b\u1ecb thay th\u1ebf trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ch\u1ec9 li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00f3a s\u1ed5 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n m\u00e0 c\u00f2n c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc k\u1ebf to\u00e1n \u0111\u1ec3 ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c c\u00e1c kho\u1ea3n thu, chi li\u00ean quan v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.\u00a0<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">M\u1ee5c L\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gtax.vn\/english\/thanh-ly-tai-san\/#1_Cac_quy_dinh_ve_thanh_ly_nhuong_ban_tai_san_co_dinh\" >1. C\u00e1c quy \u0111\u1ecbnh v\u1ec1 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/thanh-ly-tai-san\/#Thanh_ly_tai_san_co_dinh\" >Thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/thanh-ly-tai-san\/#12_Thu_tuc_thanh_ly_tai_san_co_dinh\" >1.2 Th\u1ee7 t\u1ee5c thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/thanh-ly-tai-san\/#13_Quy_trinh_thanh_ly_tai_san_co_dinh\" >1.3 Quy tr\u00ecnh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/thanh-ly-tai-san\/#2_Cach_hach_toan_thanh_ly_nhuong_ban_tai_san_co_dinh_theo_tung_truong_hop\" >2. C\u00e1ch h\u1ea1ch to\u00e1n thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/thanh-ly-tai-san\/#Truong_hop_1_Thanh_ly_TSCD_dung_cho_hoat_dong_san_xuat_kinh_doanh\" >Tr\u01b0\u1eddng h\u1ee3p 1: Thanh l\u00fd TSC\u0110 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gtax.vn\/english\/thanh-ly-tai-san\/#Truong_hop_2_Thanh_ly_TSCD_dung_cho_noi_bo_du_an\" >Tr\u01b0\u1eddng h\u1ee3p 2: Thanh l\u00fd TSC\u0110 d\u00f9ng cho n\u1ed9i b\u1ed9, d\u1ef1 \u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gtax.vn\/english\/thanh-ly-tai-san\/#Truong_hop_3_Thanh_ly_TSCD_dung_cho_hoat_dong_phuc_loi_van_hoa\" >Tr\u01b0\u1eddng h\u1ee3p 3: Thanh l\u00fd TSC\u0110 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng ph\u00fac l\u1ee3i, v\u0103n h\u00f3a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/gtax.vn\/english\/thanh-ly-tai-san\/#Luu_y_ve_ket_qua_hach_toan_thanh_ly_tscd\" >L\u01b0u \u00fd v\u1ec1 k\u1ebft qu\u1ea3 h\u1ea1ch to\u00e1n thanh l\u00fd tsc\u0111:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/gtax.vn\/english\/thanh-ly-tai-san\/#3_Pha_do_tai_san_co_dinh_cung_duoc_xu_ly_nhu_thanh_ly_tai_san_co_dinh\" >3. Ph\u00e1 d\u1ee1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u0169ng \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_Cac_quy_dinh_ve_thanh_ly_nhuong_ban_tai_san_co_dinh\"><\/span><span id=\"1_Cac_quy_dinh_ve_thanh_ly_nhuong_ban_tai_san_co_dinh\" style=\"color: #000000;\">1. C\u00e1c quy \u0111\u1ecbnh v\u1ec1 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Thanh_ly_tai_san_co_dinh\"><\/span><span style=\"color: #000000;\">Thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">Doanh nghi\u1ec7p c\u1ea7n thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i s\u1ea3n \u0111\u00e3 h\u01b0 h\u1ecfng<\/strong> v\u00e0 kh\u00f4ng th\u1ec3 s\u1eed d\u1ee5ng ti\u1ebfp trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i s\u1ea3n l\u1ea1c h\u1eadu<\/strong> v\u1ec1 m\u1eb7t k\u1ef9 thu\u1eadt ho\u1eb7c kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u s\u1ea3n xu\u1ea5t, kinh doanh hi\u1ec7n t\u1ea1i c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Doanh nghi\u1ec7p s\u00e1p nh\u1eadp, nh\u01b0\u1ee3ng b\u00e1n, ho\u1eb7c gi\u1ea3i th\u1ec3<\/strong> v\u00e0 kh\u00f4ng c\u00f2n nhu c\u1ea7u s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 38 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00e0 Kho\u1ea3n 1 \u0110i\u1ec1u 32 Th\u00f4ng t\u01b0 133\/2016\/TT-BTC, <strong>t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 kh\u1ea5u hao h\u1ebft<\/strong> (\u0111\u00e3 thu h\u1ed3i \u0111\u1ee7 v\u1ed1n) nh\u01b0ng v\u1eabn c\u00f2n s\u1eed d\u1ee5ng trong s\u1ea3n xu\u1ea5t kinh doanh <strong>kh\u00f4ng \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c tr\u00edch kh\u1ea5u hao<\/strong>.<\/span><\/p>\n<p><span style=\"color: #000000;\">Ngo\u00e0i ra, n\u1ebfu t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ch\u01b0a t\u00ednh \u0111\u1ee7 kh\u1ea5u hao (ch\u01b0a thu h\u1ed3i \u0111\u1ee7 v\u1ed1n) nh\u01b0ng \u0111\u00e3 h\u01b0 h\u1ecfng c\u1ea7n thanh l\u00fd, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1 nh\u00e2n ho\u1eb7c t\u1eadp th\u1ec3 li\u00ean quan, x\u1eed l\u00fd b\u1ed3i th\u01b0\u1eddng v\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb ch\u01b0a thu h\u1ed3i s\u1ebd \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp t\u1eeb s\u1ed1 thu thanh l\u00fd t\u00e0i s\u1ea3n. N\u1ebfu s\u1ed1 ti\u1ec1n t\u1eeb thanh l\u00fd v\u00e0 b\u1ed3i th\u01b0\u1eddng kh\u00f4ng \u0111\u1ee7, ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c coi l\u00e0 <strong>l\u1ed7 thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong> v\u00e0 ghi nh\u1eadn v\u00e0o chi ph\u00ed kh\u00e1c.<\/span><\/p>\n<p><span style=\"color: #000000;\">\u0110\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n kh\u00f4ng c\u1ea7n d\u00f9ng nh\u01b0ng ch\u01b0a thanh l\u00fd, <strong>doanh nghi\u1ec7p v\u1eabn ph\u1ea3i tr\u00edch kh\u1ea5u hao<\/strong> theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 45\/2013\/TT-BTC v\u00e0 th\u1ef1c hi\u1ec7n b\u1ea3o qu\u1ea3n, qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-235471 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/different-types-of-accounting-systems-1.webp\" alt=\"Thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\" width=\"852\" height=\"568\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/different-types-of-accounting-systems-1.webp 852w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/different-types-of-accounting-systems-1-300x200.webp 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/different-types-of-accounting-systems-1-768x512.webp 768w\" sizes=\"(max-width: 852px) 100vw, 852px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"12_Thu_tuc_thanh_ly_tai_san_co_dinh\"><\/span><span style=\"color: #000000;\">1.2 Th\u1ee7 t\u1ee5c thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>L\u1eadp H\u1ed9i \u0111\u1ed3ng thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>: H\u1ed9i \u0111\u1ed3ng n\u00e0y c\u00f3 nhi\u1ec7m v\u1ee5 gi\u00e1m s\u00e1t v\u00e0 \u0111\u1ea3m b\u1ea3o qu\u00e1 tr\u00ecnh thanh l\u00fd di\u1ec5n ra \u0111\u00fang quy tr\u00ecnh.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Bi\u00ean b\u1ea3n thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>: Sau khi ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c, H\u1ed9i \u0111\u1ed3ng l\u1eadp bi\u00ean b\u1ea3n thanh l\u00fd t\u00e0i s\u1ea3n theo m\u1eabu quy \u0111\u1ecbnh. Bi\u00ean b\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh 2 b\u1ea3n, giao cho:<\/span>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Ph\u00f2ng K\u1ebf to\u00e1n<\/strong>: \u0110\u1ec3 ghi s\u1ed5 v\u00e0 l\u01b0u h\u1ed3 s\u01a1.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>\u0110\u01a1n v\u1ecb s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n<\/strong>: \u0110\u1ec3 theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n thanh l\u00fd.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"13_Quy_trinh_thanh_ly_tai_san_co_dinh\"><\/span><span style=\"color: #000000;\">1.3 Quy tr\u00ecnh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">Quy tr\u00ecnh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u1ef1c hi\u1ec7n theo 5 b\u01b0\u1edbc ch\u00ednh:<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>B\u01b0\u1edbc 1<\/strong>: B\u1ed9 ph\u1eadn ho\u1eb7c ph\u00f2ng ban c\u00f3 t\u00e0i s\u1ea3n c\u1ea7n thanh l\u00fd s\u1ebd c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n v\u00e0 qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u1ec3 l\u1eadp <strong>\u0111\u01a1n \u0111\u1ec1 ngh\u1ecb thanh l\u00fd<\/strong>. \u0110\u01a1n n\u00e0y ph\u1ea3i tr\u00ecnh l\u00e3nh \u0111\u1ea1o c\u00f4ng ty ph\u00ea duy\u1ec7t, ghi r\u00f5 danh m\u1ee5c t\u00e0i s\u1ea3n c\u1ea7n thanh l\u00fd.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>B\u01b0\u1edbc 2<\/strong>: Ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u doanh nghi\u1ec7p ra quy\u1ebft \u0111\u1ecbnh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>B\u01b0\u1edbc 3<\/strong>: Th\u00e0nh l\u1eadp <strong>H\u1ed9i \u0111\u1ed3ng thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>, bao g\u1ed3m c\u00e1c th\u00e0nh vi\u00ean sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb<\/strong> (Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng).<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>K\u1ebf to\u00e1n tr\u01b0\u1edfng<\/strong>, k\u1ebf to\u00e1n t\u00e0i s\u1ea3n.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Tr\u01b0\u1edfng\/Ph\u00f3 b\u1ed9 ph\u1eadn c\u01a1 s\u1edf v\u1eadt ch\u1ea5t<\/strong>, c\u00e1n b\u1ed9 ph\u1ee5 tr\u00e1ch t\u00e0i s\u1ea3n.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>\u0110\u1ea1i di\u1ec7n \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n thanh l\u00fd<\/strong>.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00e1n b\u1ed9 c\u00f3 hi\u1ec3u bi\u1ebft v\u1ec1 t\u00e0i s\u1ea3n<\/strong> (k\u1ef9 thu\u1eadt vi\u00ean, chuy\u00ean gia).<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>\u0110\u1ea1i di\u1ec7n \u0111o\u00e0n th\u1ec3<\/strong> (C\u00f4ng \u0111o\u00e0n, Thanh tra Nh\u00e2n d\u00e2n, n\u1ebfu c\u1ea7n).<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>B\u01b0\u1edbc 4<\/strong>: H\u1ed9i \u0111\u1ed3ng thanh l\u00fd tr\u00ecnh ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh ph\u01b0\u01a1ng th\u1ee9c x\u1eed l\u00fd t\u00e0i s\u1ea3n thanh l\u00fd (b\u00e1n, h\u1ee7y, ho\u1eb7c ph\u01b0\u01a1ng th\u1ee9c kh\u00e1c) t\u00f9y theo \u0111\u1eb7c \u0111i\u1ec3m v\u00e0 t\u00ecnh tr\u1ea1ng c\u1ee7a t\u00e0i s\u1ea3n.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>B\u01b0\u1edbc 5<\/strong>: Sau khi thanh l\u00fd, H\u1ed9i \u0111\u1ed3ng l\u1eadp <strong>bi\u00ean b\u1ea3n thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong> v\u00e0 ho\u00e0n thi\u1ec7n b\u1ed9 h\u1ed3 s\u01a1 thanh l\u00fd t\u00e0i s\u1ea3n, bao g\u1ed3m c\u00e1c t\u00e0i li\u1ec7u sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Bi\u00ean b\u1ea3n h\u1ecdp h\u1ed9i \u0111\u1ed3ng thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/li>\n<li><span style=\"color: #000000;\">Quy\u1ebft \u0111\u1ecbnh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/li>\n<li><span style=\"color: #000000;\">Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/li>\n<li><span style=\"color: #000000;\">Bi\u00ean b\u1ea3n \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (n\u1ebfu c\u00f3).<\/span><\/li>\n<li><span style=\"color: #000000;\">Bi\u00ean b\u1ea3n thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/li>\n<li><span style=\"color: #000000;\">H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (n\u1ebfu c\u00f3).<\/span><\/li>\n<li><span style=\"color: #000000;\">H\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/li>\n<li><span style=\"color: #000000;\">Bi\u00ean b\u1ea3n giao nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/li>\n<li><span style=\"color: #000000;\">Bi\u00ean b\u1ea3n h\u1ee7y t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (n\u1ebfu c\u00f3).<\/span><\/li>\n<li><span style=\"color: #000000;\">Thanh l\u00fd h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"2_Cach_hach_toan_thanh_ly_nhuong_ban_tai_san_co_dinh_theo_tung_truong_hop\"><\/span><span id=\"2_Cach_hach_toan_thanh_ly_nhuong_ban_tai_san_co_dinh_theo_tung_truong_hop\" style=\"color: #000000;\">2. C\u00e1ch h\u1ea1ch to\u00e1n thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_1_Thanh_ly_TSCD_dung_cho_hoat_dong_san_xuat_kinh_doanh\"><\/span><span style=\"color: #000000;\">Tr\u01b0\u1eddng h\u1ee3p 1: Thanh l\u00fd TSC\u0110 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\"><strong>Ghi nh\u1eadn doanh thu:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 111, 112, 131, \u2026<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 711<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 3331<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>L\u01b0u \u00fd<\/strong>: N\u1ebfu ch\u01b0a ph\u00e2n t\u00e1ch \u0111\u01b0\u1ee3c thu\u1ebf GTGT (TK 3331) ngay, th\u00ec trong TK 711 s\u1ebd bao g\u1ed3m c\u1ea3 gi\u00e1 tr\u1ecb thu\u1ebf v\u00e0 c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh khi k\u00ea khai s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Ghi nh\u1eadn gi\u1ea3m TSC\u0110:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 214 (gi\u00e1 tr\u1ecb \u0111\u00e3 hao m\u00f2n t\u1eeb \u0111\u1ea7u k\u1ef3 kh\u1ea5u hao TSC\u0110)<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 811 (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i ch\u01b0a kh\u1ea5u hao h\u1ebft \u2013 n\u1ebfu c\u00f3)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 211 (nguy\u00ean gi\u00e1 TSC\u0110)<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Chi ph\u00ed kh\u00e1c:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">C\u00e1c chi ph\u00ed kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c thanh l\u00fd TSC\u0110 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o N\u1ee3 TK 811.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_2_Thanh_ly_TSCD_dung_cho_noi_bo_du_an\"><\/span><span style=\"color: #000000;\">Tr\u01b0\u1eddng h\u1ee3p 2: Thanh l\u00fd TSC\u0110 d\u00f9ng cho n\u1ed9i b\u1ed9, d\u1ef1 \u00e1n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\"><strong>Ghi nh\u1eadn gi\u1ea3m TSC\u0110:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 214 (gi\u00e1 tr\u1ecb \u0111\u00e3 hao m\u00f2n t\u1eeb \u0111\u1ea7u k\u1ef3 kh\u1ea5u hao TSC\u0110)<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 466 (Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i ch\u01b0a kh\u1ea5u hao h\u1ebft \u2013 n\u1ebfu c\u00f3)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 211 (nguy\u00ean gi\u00e1 TSC\u0110)<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Chi ph\u00ed kh\u00e1c:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">C\u00e1c chi ph\u00ed kh\u00e1c li\u00ean quan s\u1ebd \u0111\u01b0\u1ee3c ghi v\u00e0o c\u00e1c TK li\u00ean quan theo quy \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_3_Thanh_ly_TSCD_dung_cho_hoat_dong_phuc_loi_van_hoa\"><\/span><span style=\"color: #000000;\">Tr\u01b0\u1eddng h\u1ee3p 3: Thanh l\u00fd TSC\u0110 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng ph\u00fac l\u1ee3i, v\u0103n h\u00f3a<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\"><strong>Ghi nh\u1eadn doanh thu:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 111, 112, \u2026<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 353<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 333<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Ghi nh\u1eadn gi\u1ea3m TSC\u0110:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 214 (gi\u00e1 tr\u1ecb \u0111\u00e3 hao m\u00f2n t\u1eeb \u0111\u1ea7u k\u1ef3 kh\u1ea5u hao TSC\u0110)<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 353 (Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i ch\u01b0a kh\u1ea5u hao h\u1ebft \u2013 n\u1ebfu c\u00f3)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 211 (nguy\u00ean gi\u00e1 TSC\u0110)<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Chi ph\u00ed kh\u00e1c:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">C\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn thanh l\u00fd TSC\u0110 s\u1ebd \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o N\u1ee3 TK 353.<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-235387 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/hoc-nghiep-vu-ke-toan-1.png\" alt=\"2. C\u00e1ch h\u1ea1ch to\u00e1n thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p\" width=\"800\" height=\"600\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/hoc-nghiep-vu-ke-toan-1.png 800w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/hoc-nghiep-vu-ke-toan-1-300x225.png 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/hoc-nghiep-vu-ke-toan-1-768x576.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Luu_y_ve_ket_qua_hach_toan_thanh_ly_tscd\"><\/span><span style=\"color: #000000;\">L\u01b0u \u00fd v\u1ec1 k\u1ebft qu\u1ea3 h\u1ea1ch to\u00e1n thanh l\u00fd tsc\u0111:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\"><strong>K\u1ebft chuy\u1ec3n thu nh\u1eadp kh\u00e1c:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 711<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 911<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>K\u1ebft chuy\u1ec3n chi ph\u00ed thanh l\u00fd:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 911<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 811<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Quy tr\u00ecnh h\u1ea1ch to\u00e1n thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5 thu\u1ed9c v\u00e0o m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a qu\u00e1 tr\u00ecnh thanh l\u00fd. Nh\u1eefng chi ph\u00ed ph\u00e1t sinh li\u00ean quan s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n v\u00e0 chi ph\u00ed hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"3_Pha_do_tai_san_co_dinh_cung_duoc_xu_ly_nhu_thanh_ly_tai_san_co_dinh\"><\/span><span id=\"3_Pha_do_tai_san_co_dinh_cung_duoc_xu_ly_nhu_thanh_ly_tai_san_co_dinh\" style=\"color: #000000;\">3. Ph\u00e1 d\u1ee1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u0169ng \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC:<\/span><\/p>\n<p><span style=\"color: #000000;\">Tr\u01b0\u1eddng h\u1ee3p sau khi mua TSC\u0110 h\u1eefu h\u00ecnh l\u00e0 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh d\u1ee1 b\u1ecf ho\u1eb7c hu\u1ef7 b\u1ecf \u0111\u1ec3 x\u00e2y d\u1ef1ng m\u1edbi, gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ri\u00eang bi\u1ec7t v\u00e0 ghi nh\u1eadn l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y. Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 x\u00e2y d\u1ef1ng m\u1edbi \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng theo Quy ch\u1ebf qu\u1ea3n l\u00fd \u0111\u1ea7u t\u01b0 v\u00e0 x\u00e2y d\u1ef1ng hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>C\u00e1ch h\u1ea1ch to\u00e1n khi ph\u00e1 d\u1ee1 TSC\u0110:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 214 \u2013 Hao m\u00f2n TSC\u0110 (theo gi\u00e1 tr\u1ecb hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n)<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 811 \u2013 Chi ph\u00ed kh\u00e1c (theo gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i ch\u01b0a kh\u1ea5u hao h\u1ebft, n\u1ebfu c\u00f3)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n)<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Theo C\u00f4ng v\u0103n 2590\/TCT-CS ng\u00e0y 26\/06\/2015 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf:<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u1ec7 \u0111\u1ee1, m\u00f3ng m\u00e1y do c\u00f4ng ty t\u1ef1 x\u00e2y d\u1ef1ng v\u00e0 \u0111\u01b0\u1ee3c theo d\u00f5i nh\u01b0 m\u1ed9t t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ri\u00eang bi\u1ec7t. C\u0103n c\u1ee9 v\u00e0o n\u1ed9i dung c\u00f4ng v\u0103n s\u1ed1 21\/2015\/CV-CTY, khi doanh nghi\u1ec7p ph\u1ea3i l\u1eafp \u0111\u1eb7t, b\u1ed1 tr\u00ed l\u1ea1i h\u1ec7 th\u1ed1ng d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t v\u1edbi c\u00f4ng ngh\u1ec7 m\u1edbi, d\u1eabn \u0111\u1ebfn vi\u1ec7c ph\u1ea3i th\u00e1o d\u1ee1 ho\u00e0n to\u00e0n c\u00e1c b\u1ec7 \u0111\u1ee1, m\u00f3ng m\u00e1y.<\/span><\/p>\n<p><span style=\"color: #000000;\">Khi th\u1ef1c hi\u1ec7n ph\u00e1 d\u1ee1, thanh l\u00fd TSC\u0110 l\u00e0 b\u1ec7 \u0111\u1ee1, m\u00f3ng m\u00e1y m\u00e0 ch\u01b0a tr\u00edch kh\u1ea5u hao h\u1ebft, ph\u1ea7n ch\u00eanh l\u1ec7ch ch\u01b0a tr\u00edch kh\u1ea5u hao c\u00f9ng v\u1edbi c\u00e1c chi ph\u00ed ph\u00e1 d\u1ee1 n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 s\u1ebd \u0111\u01b0\u1ee3c doanh nghi\u1ec7p t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-235252 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/tien-thuong-co-bi-tinh-thue-tncn-khong.jpg.webp\" alt=\"3. Ph\u00e1 d\u1ee1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u0169ng \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\" width=\"800\" height=\"400\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/tien-thuong-co-bi-tinh-thue-tncn-khong.jpg.webp 800w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/tien-thuong-co-bi-tinh-thue-tncn-khong.jpg-300x150.webp 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/tien-thuong-co-bi-tinh-thue-tncn-khong.jpg-768x384.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<p><a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i t\u1ea1i Gtax<\/a> <span style=\"color: #000000;\">mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p to\u00e0n di\u1ec7n cho doanh nghi\u1ec7p. Ch\u00fang t\u00f4i cung c\u1ea5p d\u1ecbch v\u1ee5 t\u1eeb ghi ch\u00e9p s\u1ed5 s\u00e1ch, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ebfn quy\u1ebft to\u00e1n thu\u1ebf. \u0110\u1ed9i ng\u0169 k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p c\u1ee7a Gtax \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed cho kh\u00e1ch h\u00e0ng. V\u1edbi kinh nghi\u1ec7m l\u00e2u n\u0103m, Gtax gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh. D\u1ecbch v\u1ee5 c\u1ee7a ch\u00fang t\u00f4i ph\u00f9 h\u1ee3p v\u1edbi m\u1ecdi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, t\u1eeb nh\u1ecf \u0111\u1ebfn l\u1edbn. Li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i qua hotline 0932.362.514 \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>H\u1ea1ch to\u00e1n thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 qu\u00e1 tr\u00ecnh ghi nh\u1eadn v\u00e0 x\u1eed l\u00fd c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p, \u0111\u00e3 h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng ho\u1eb7c b\u1ecb thay th\u1ebf trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ch\u1ec9 li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00f3a [&#8230;]\n","protected":false},"author":1,"featured_media":235252,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-235469","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/235469"}],"collection":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/comments?post=235469"}],"version-history":[{"count":5,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/235469\/revisions"}],"predecessor-version":[{"id":235851,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/235469\/revisions\/235851"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/235252"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=235469"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=235469"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=235469"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}