{"id":235535,"date":"2025-02-12T15:19:21","date_gmt":"2025-02-12T08:19:21","guid":{"rendered":"https:\/\/gtax.vn\/?p=235535"},"modified":"2025-02-12T15:24:33","modified_gmt":"2025-02-12T08:24:33","slug":"nguyen-gia-tai-san-co-dinh","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/nguyen-gia-tai-san-co-dinh\/","title":{"rendered":"Nguy\u00ean Gi\u00e1 T\u00e0i S\u1ea3n C\u1ed1 \u0110\u1ecbnh"},"content":{"rendered":"<p><span style=\"color: #000000;\">&#8220;Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 g\u00ec? L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c?&#8221; \u2013 \u0110\u00e2y l\u00e0 nh\u1eefng c\u00e2u h\u1ecfi m\u00e0 b\u1ea5t k\u1ef3 k\u1ebf to\u00e1n n\u00e0o trong c\u00e1c doanh nghi\u1ec7p c\u0169ng t\u1eebng th\u1eafc m\u1eafc. Trong b\u00e0i vi\u1ebft n\u00e0y, Gtax s\u1ebd cung c\u1ea5p cho b\u1ea1n m\u1ed9t c\u00e1i nh\u00ecn s\u00e2u s\u1eafc v\u1ec1 kh\u00e1i ni\u1ec7m nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00fang c\u00e1ch. H\u00e3y c\u00f9ng ch\u00fang t\u00f4i t\u00ecm hi\u1ec3u chi ti\u1ebft nh\u00e9!<\/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' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gtax.vn\/english\/nguyen-gia-tai-san-co-dinh\/#1_Nguyen_gia_tai_san_co_dinh\" >1. Nguy\u00ean gi\u00e1 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-2\" href=\"https:\/\/gtax.vn\/english\/nguyen-gia-tai-san-co-dinh\/#2_Xac_dinh_nguyen_gia_tai_san_co_dinh_huu_hinh\" >2. X\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/nguyen-gia-tai-san-co-dinh\/#3_Xac_dinh_nguyen_gia_tai_san_co_dinh_vo_hinh\" >3. X\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/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\/nguyen-gia-tai-san-co-dinh\/#4_Nguyen_gia_cua_tai_san_co_dinh_thue_tai_chinh\" >4. Nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/nguyen-gia-tai-san-co-dinh\/#5_Cac_truong_hop_duoc_thay_doi_nguyen_gia_tai_san_co_dinh_cua_doanh_nghiep\" >5. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c thay \u0111\u1ed5i nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"1_Nguyen_gia_tai_san_co_dinh\"><\/span><span style=\"color: #000000;\"><span id=\"1_Nguyen_gia_tai_san_co_dinh_la_gi\" class=\"ez-toc-section\"><\/span>1. Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">C\u0103n c\u1ee9 theo Kho\u1ea3n 5 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC, nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 t\u1ed5ng h\u1ee3p t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed m\u00e0 doanh nghi\u1ec7p ph\u1ea3i chi tr\u1ea3 \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh ho\u1eb7c v\u00f4 h\u00ecnh, t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n \u0111\u00f3 v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng.<\/span><\/p>\n<p><span style=\"color: #000000;\">Theo Th\u00f4ng t\u01b0 45\/2013\/TT-BTC, nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c ph\u00e2n th\u00e0nh hai lo\u1ea1i:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/strong>: Bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u01b0a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh v\u00e0o t\u00ecnh tr\u1ea1ng s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/strong>: Bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u01b0a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng.<\/span><\/li>\n<\/ul>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-235537 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/26.jpg\" alt=\"1. Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 g\u00ec?\" width=\"750\" height=\"500\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/26.jpg 750w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/26-300x200.jpg 300w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_Xac_dinh_nguyen_gia_tai_san_co_dinh_huu_hinh\"><\/span><span style=\"color: #000000;\"><span id=\"2_Cach_xac_dinh_nguyen_gia_tai_san_co_dinh_huu_hinh\" class=\"ez-toc-section\"><\/span>2. X\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">C\u00e1ch x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC, bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 sau:<\/span><\/p>\n<p><span style=\"color: #000000;\">2.1. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh mua s\u1eafm (k\u1ec3 c\u1ea3 mua m\u1edbi v\u00e0 c\u0169)<\/span><\/p>\n<p><span style=\"color: #000000;\">Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng t\u1ed5ng gi\u00e1 mua th\u1ef1c t\u1ebf c\u1ed9ng v\u1edbi c\u00e1c kho\u1ea3n thu\u1ebf v\u00e0 chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp. C\u00f4ng th\u1ee9c t\u00ednh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Nguy\u00ean gi\u00e1 TSC\u0110 = Gi\u00e1 mua th\u1ef1c t\u1ebf + C\u00e1c kho\u1ea3n thu\u1ebf + C\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Gi\u00e1 mua th\u1ef1c t\u1ebf<\/strong> l\u00e0 s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n GTGT ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00e1c kho\u1ea3n thu\u1ebf<\/strong> bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp<\/strong> g\u1ed3m l\u00e3i ti\u1ec1n vay trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0, chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1, n\u00e2ng c\u1ea5p, l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed, l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c c\u1ea7n thi\u1ebft \u0111\u1ec3 t\u00e0i s\u1ea3n s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>V\u00ed d\u1ee5<\/strong>: C\u00f4ng ty B mua m\u1ed9t m\u00e1y t\u00ednh tr\u1ecb gi\u00e1 50.000.000 \u0111\u1ed3ng ch\u01b0a bao g\u1ed3m thu\u1ebf VAT. Chi ph\u00ed v\u1eadn chuy\u1ec3n v\u00e0 c\u00e0i \u0111\u1eb7t ph\u1ea7n m\u1ec1m l\u00e0 1.100.000 \u0111\u1ed3ng \u0111\u00e3 bao g\u1ed3m thu\u1ebf VAT.<\/span><\/p>\n<p><span style=\"color: #000000;\">Chi ph\u00ed kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT = 1.100.000 \/ (1 + 10%) = 1.000.000 \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Nguy\u00ean gi\u00e1 TSC\u0110 = Gi\u00e1 mua th\u1ef1c t\u1ebf + C\u00e1c kho\u1ea3n thu\u1ebf + Chi ph\u00ed li\u00ean quan<\/strong><\/span><br \/>\n<span style=\"color: #000000;\">= 50.000.000 + 1.000.000<\/span><br \/>\n<span style=\"color: #000000;\">= 51.000.000 \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"color: #000000;\">2.2. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh mua theo h\u00ecnh th\u1ee9c trao \u0111\u1ed5i<\/span><\/p>\n<p><span style=\"color: #000000;\">Khi mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh th\u00f4ng qua trao \u0111\u1ed5i, nguy\u00ean gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn ho\u1eb7c trao \u0111\u1ed5i, c\u1ed9ng v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, tr\u1eeb c\u00e1c kho\u1ea3n ph\u1ea3i thu, v\u00e0 c\u1ed9ng v\u1edbi thu\u1ebf c\u00f9ng c\u00e1c chi ph\u00ed li\u00ean quan nh\u01b0 v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1, l\u1eafp \u0111\u1eb7t \u0111\u1ec3 \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>C\u00f4ng th\u1ee9c t\u00ednh<\/strong>:<\/span><br \/>\n<span style=\"color: #000000;\"><strong>Nguy\u00ean gi\u00e1 TSC\u0110 = Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n nh\u1eadn\/trao \u0111\u1ed5i + C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 \u2013 C\u00e1c kho\u1ea3n ph\u1ea3i thu + Thu\u1ebf + Chi ph\u00ed li\u00ean quan<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">N\u1ebfu trao \u0111\u1ed5i t\u00e0i s\u1ea3n t\u01b0\u01a1ng t\u1ef1, nguy\u00ean gi\u00e1 s\u1ebd b\u1eb1ng gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m trao \u0111\u1ed5i.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>V\u00ed d\u1ee5<\/strong>: C\u00f4ng ty X trao \u0111\u1ed5i 2 t\u1ea5n c\u00e0 ph\u00ea tr\u1ecb gi\u00e1 50.000 \u0111\u1ed3ng\/kg v\u00e0 100.000.000 \u0111\u1ed3ng ti\u1ec1n m\u1eb7t v\u1edbi c\u00f4ng ty Y \u0111\u1ec3 l\u1ea5y m\u00e1y tr\u1ed9n b\u00ea t\u00f4ng. Chi ph\u00ed l\u1eafp \u0111\u1eb7t l\u00e0 300.000 \u0111\u1ed3ng v\u00e0 ph\u00ed ki\u1ec3m \u0111\u1ecbnh an to\u00e0n l\u00e0 600.000 \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Nguy\u00ean gi\u00e1 c\u1ee7a m\u00e1y tr\u1ed9n b\u00ea t\u00f4ng<\/strong> = (2.000 * 50.000) + 100.000.000 + 300.000 + 600.000 = 201.900.000 \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"color: #000000;\">2.3. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh t\u1ef1 x\u00e2y d\u1ef1ng ho\u1eb7c t\u1ef1 s\u1ea3n xu\u1ea5t<\/span><\/p>\n<p><span style=\"color: #000000;\">\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ef1 x\u00e2y d\u1ef1ng, nguy\u00ean gi\u00e1 d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n khi c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng. N\u1ebfu t\u00e0i s\u1ea3n \u0111\u00e3 s\u1eed d\u1ee5ng nh\u01b0ng ch\u01b0a quy\u1ebft to\u00e1n, doanh nghi\u1ec7p s\u1ebd t\u1ea1m t\u00ednh nguy\u00ean gi\u00e1 v\u00e0 \u0111i\u1ec1u ch\u1ec9nh sau khi quy\u1ebft to\u00e1n.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>C\u00f4ng th\u1ee9c t\u00ednh<\/strong>:<\/span><br \/>\n<span style=\"color: #000000;\"><strong>Nguy\u00ean gi\u00e1 TSC\u0110 = Gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh khi \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng.<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ef1 s\u1ea3n xu\u1ea5t, nguy\u00ean gi\u00e1 bao g\u1ed3m gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf c\u1ed9ng v\u1edbi chi ph\u00ed l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan kh\u00e1c. C\u00e1c kho\u1ea3n l\u00e3i n\u1ed9i b\u1ed9, gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m thu h\u1ed3i trong qu\u00e1 tr\u00ecnh ch\u1ea1y th\u1eed v\u00e0 chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd s\u1ebd b\u1ecb tr\u1eeb \u0111i.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>C\u00f4ng th\u1ee9c t\u00ednh<\/strong>:<\/span><br \/>\n<span style=\"color: #000000;\"><strong>Nguy\u00ean gi\u00e1 TSC\u0110 = Gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf + Chi ph\u00ed l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed + Chi ph\u00ed tr\u1ef1c ti\u1ebfp li\u00ean quan.<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>V\u00ed d\u1ee5<\/strong>: C\u00f4ng ty D t\u1ef1 x\u00e2y d\u1ef1ng nh\u00e0 kho t\u1ea1i B\u00ecnh D\u01b0\u01a1ng v\u00e0 quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh v\u00e0o th\u00e1ng 3\/2024 v\u1edbi gi\u00e1 tr\u1ecb l\u00e0 8 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Nguy\u00ean gi\u00e1 nh\u00e0 kho<\/strong> = 8 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"color: #000000;\">2.4. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng<\/span><\/p>\n<p><span style=\"color: #000000;\">\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u00ecnh th\u00e0nh t\u1eeb \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n theo ph\u01b0\u01a1ng th\u1ee9c giao th\u1ea7u, nguy\u00ean gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh, c\u1ed9ng v\u1edbi l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>C\u00f4ng th\u1ee9c t\u00ednh<\/strong>:<\/span><br \/>\n<span style=\"color: #000000;\"><strong>Nguy\u00ean gi\u00e1 TSC\u0110 = Gi\u00e1 quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng + L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 + Chi ph\u00ed tr\u1ef1c ti\u1ebfp li\u00ean quan.<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">2.5. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3, bi\u1ebfu t\u1eb7ng ho\u1eb7c ph\u00e1t hi\u1ec7n th\u1eeba<\/span><\/p>\n<p><span style=\"color: #000000;\">Khi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3, bi\u1ebfu t\u1eb7ng ho\u1eb7c ph\u00e1t hi\u1ec7n th\u1eeba, nguy\u00ean gi\u00e1 s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1edfi H\u1ed9i \u0111\u1ed3ng giao nh\u1eadn ho\u1eb7c t\u1ed5 ch\u1ee9c \u0111\u1ecbnh gi\u00e1 chuy\u00ean nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>C\u00f4ng th\u1ee9c t\u00ednh<\/strong>:<\/span><br \/>\n<span style=\"color: #000000;\"><strong>Nguy\u00ean gi\u00e1 TSC\u0110 = Gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf x\u00e1c \u0111\u1ecbnh b\u1edfi H\u1ed9i \u0111\u1ed3ng giao nh\u1eadn ho\u1eb7c t\u1ed5 ch\u1ee9c \u0111\u1ecbnh gi\u00e1.<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>V\u00ed d\u1ee5<\/strong>: C\u00f4ng ty G bi\u1ebfu t\u1eb7ng m\u1ed9t chi\u1ebfc m\u00e1y chi\u1ebfu tr\u1ecb gi\u00e1 38.000.000 \u0111\u1ed3ng cho C\u00f4ng ty F.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Nguy\u00ean gi\u00e1 m\u00e1y chi\u1ebfu<\/strong> = 38.000.000 \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"color: #000000;\">2.6. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh c\u1ea5p ho\u1eb7c \u0111i\u1ec1u chuy\u1ec3n<\/span><\/p>\n<p><span style=\"color: #000000;\">Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c c\u1ea5p ho\u1eb7c \u0111i\u1ec1u chuy\u1ec3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb c\u1ea5p, c\u1ed9ng v\u1edbi c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>C\u00f4ng th\u1ee9c t\u00ednh<\/strong>:<\/span><br \/>\n<span style=\"color: #000000;\"><strong>Nguy\u00ean gi\u00e1 TSC\u0110 = Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n + C\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp.<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>V\u00ed d\u1ee5<\/strong>: C\u00f4ng ty X chuy\u1ec3n giao m\u1ed9t m\u00e1y chi\u1ebfu Epson v\u1edbi nguy\u00ean gi\u00e1 120.000.000 \u0111\u1ed3ng cho chi nh\u00e1nh t\u1ea1i H\u00e0 N\u1ed9i. Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a m\u00e1y chi\u1ebfu l\u00e0 80.000.000 \u0111\u1ed3ng v\u00e0 chi ph\u00ed v\u1eadn chuy\u1ec3n l\u00e0 500.000 \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Nguy\u00ean gi\u00e1 m\u00e1y chi\u1ebfu Epson<\/strong> = 80.000.000 + 500.000 = 80.500.000 \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"color: #000000;\">2.7. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh nh\u1eadn g\u00f3p v\u1ed1n ho\u1eb7c tr\u1ea3 l\u1ea1i v\u1ed1n g\u00f3p<\/span><\/p>\n<p><span style=\"color: #000000;\">Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u1eadn g\u00f3p v\u1ed1n ho\u1eb7c tr\u1ea3 l\u1ea1i v\u1ed1n g\u00f3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb m\u00e0 c\u00e1c th\u00e0nh vi\u00ean ho\u1eb7c c\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp th\u1ed1ng nh\u1ea5t, ho\u1eb7c theo th\u1ecfa thu\u1eadn gi\u1eefa doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi g\u00f3p v\u1ed1n, ho\u1eb7c theo \u0111\u00e1nh gi\u00e1 c\u1ee7a t\u1ed5 ch\u1ee9c chuy\u00ean m\u00f4n.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>C\u00f4ng th\u1ee9c t\u00ednh<\/strong>:<\/span><br \/>\n<span style=\"color: #000000;\"><strong>Nguy\u00ean gi\u00e1 TSC\u0110 = Gi\u00e1 tr\u1ecb do c\u00e1c th\u00e0nh vi\u00ean \u0111\u1ed3ng \u00fd ho\u1eb7c theo th\u1ecfa thu\u1eadn gi\u1eefa c\u00f4ng ty v\u00e0 ng\u01b0\u1eddi g\u00f3p v\u1ed1n.<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>V\u00ed d\u1ee5<\/strong>: C\u00f4ng ty X nh\u1eadn m\u1ed9t h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh tr\u1ecb gi\u00e1 55.000.000 \u0111\u1ed3ng t\u1eeb b\u00e0 A g\u00f3p v\u1ed1n.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Nguy\u00ean gi\u00e1 h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh<\/strong> = 55.000.000 \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"color: #000000;\">Th\u00f4ng qua c\u00e1c ph\u01b0\u01a1ng ph\u00e1p n\u00e0y, doanh nghi\u1ec7p c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c ghi ch\u00e9p k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-235536 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/khau-hao-tai-san-co-bat-buoc-khong.webp\" alt=\"2. C\u00e1ch x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh\" width=\"826\" height=\"459\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/khau-hao-tai-san-co-bat-buoc-khong.webp 826w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/khau-hao-tai-san-co-bat-buoc-khong-300x167.webp 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/khau-hao-tai-san-co-bat-buoc-khong-768x427.webp 768w\" sizes=\"(max-width: 826px) 100vw, 826px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Xac_dinh_nguyen_gia_tai_san_co_dinh_vo_hinh\"><\/span><span style=\"color: #000000;\"><span id=\"3_Xac_dinh_nguyen_gia_tai_san_co_dinh_vo_hinh\" class=\"ez-toc-section\"><\/span>3. X\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh l\u00e0 t\u1ed5ng h\u1ee3p t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 chi ra \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n n\u00e0y, t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m t\u00e0i s\u1ea3n s\u1eb5n s\u00e0ng \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"color: #000000;\">3.1. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh mua s\u1eafm<\/span><\/p>\n<p><span style=\"color: #000000;\">Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh mua s\u1eafm \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng chi ph\u00ed th\u1ef1c t\u1ebf m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 chi ra \u0111\u1ec3 s\u1edf h\u1eefu t\u00e0i s\u1ea3n n\u00e0y. C\u00f4ng th\u1ee9c t\u00ednh nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Nguy\u00ean gi\u00e1 TSC\u0110 v\u00f4 h\u00ecnh = Gi\u00e1 mua th\u1ef1c t\u1ebf + C\u00e1c kho\u1ea3n thu\u1ebf + Chi ph\u00ed tr\u1ef1c ti\u1ebfp li\u00ean quan<\/strong><\/span><br \/>\n<span style=\"color: #000000;\">\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh mua theo h\u00ecnh th\u1ee9c tr\u1ea3 ch\u1eadm ho\u1eb7c tr\u1ea3 g\u00f3p, nguy\u00ean gi\u00e1 \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 mua t\u1ea1i th\u1eddi \u0111i\u1ec3m thanh to\u00e1n ngay, kh\u00f4ng bao g\u1ed3m l\u00e3i tr\u1ea3 ch\u1eadm.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">3.2. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh mua theo h\u00ecnh th\u1ee9c trao \u0111\u1ed5i<\/span><\/p>\n<p><span style=\"color: #000000;\">Khi doanh nghi\u1ec7p mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh theo h\u00ecnh th\u1ee9c trao \u0111\u1ed5i, nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh nh\u1eadn \u0111\u01b0\u1ee3c, ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n \u0111em trao \u0111\u1ed5i, c\u1ed9ng v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 ho\u1eb7c tr\u1eeb \u0111i c\u00e1c kho\u1ea3n ph\u1ea3i thu, c\u00f9ng v\u1edbi thu\u1ebf v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp c\u1ea7n chi tr\u1ea3 \u0111\u1ec3 \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng.<\/span><\/p>\n<p><span style=\"color: #000000;\">Trong tr\u01b0\u1eddng h\u1ee3p trao \u0111\u1ed5i t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh t\u01b0\u01a1ng t\u1ef1, nguy\u00ean gi\u00e1 s\u1ebd l\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111em trao \u0111\u1ed5i.<\/span><\/p>\n<p><span style=\"color: #000000;\">3.3. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c c\u1ea5p, bi\u1ebfu, t\u1eb7ng, \u0111i\u1ec1u chuy\u1ec3n<\/span><\/p>\n<p><span style=\"color: #000000;\">Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh nh\u1eadn \u0111\u01b0\u1ee3c qua h\u00ecnh th\u1ee9c c\u1ea5p, bi\u1ebfu, t\u1eb7ng ho\u1eb7c \u0111i\u1ec1u chuy\u1ec3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd ban \u0111\u1ea7u, c\u1ed9ng v\u1edbi c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng.<\/span><br \/>\n<span style=\"color: #000000;\">\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n t\u1eeb doanh nghi\u1ec7p kh\u00e1c, nguy\u00ean gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 tr\u1ecb ghi tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p chuy\u1ec3n giao.<\/span><\/p>\n<p><span style=\"color: #000000;\">3.4. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh t\u1ef1 t\u1ea1o ra<\/span><\/p>\n<p><span style=\"color: #000000;\">Nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh t\u1ef1 t\u1ea1o ra bao g\u1ed3m to\u00e0n b\u1ed9 chi ph\u00ed tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng v\u00e0 s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m, t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m t\u00e0i s\u1ea3n s\u1eb5n s\u00e0ng \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng.<\/span><br \/>\n<span style=\"color: #000000;\">L\u01b0u \u00fd r\u1eb1ng c\u00e1c chi ph\u00ed ph\u00e1t sinh trong giai \u0111o\u1ea1n nghi\u00ean c\u1ee9u, ph\u00e1t tri\u1ec3n nh\u00e3n hi\u1ec7u h\u00e0ng h\u00f3a, danh s\u00e1ch kh\u00e1ch h\u00e0ng, ho\u1eb7c c\u00e1c chi ph\u00ed kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 m\u00e0 ph\u1ea3i h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed kinh doanh.<\/span><\/p>\n<p><span style=\"color: #000000;\">3.5. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/span><\/p>\n<p><span style=\"color: #000000;\">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 bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao, bao g\u1ed3m quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 thu ti\u1ec1n ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p ph\u00e1p.<\/span><\/li>\n<li><span style=\"color: #000000;\">Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u00ea, n\u1ebfu \u0111\u00e3 thanh to\u00e1n ti\u1ec1n thu\u00ea cho to\u00e0n b\u1ed9 th\u1eddi gian thu\u00ea ho\u1eb7c \u0111\u00e3 tr\u1ea3 tr\u01b0\u1edbc ti\u1ec1n thu\u00ea cho nhi\u1ec1u n\u0103m, v\u1edbi th\u1eddi gian thu\u00ea c\u00f2n l\u1ea1i \u00edt nh\u1ea5t n\u0103m n\u0103m, v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Nguy\u00ean gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng s\u1ed1 ti\u1ec1n chi ra \u0111\u1ec3 c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t h\u1ee3p ph\u00e1p, c\u1ed9ng v\u1edbi c\u00e1c chi ph\u00ed li\u00ean quan nh\u01b0 \u0111\u1ec1n b\u00f9 gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng, san l\u1ea5p m\u1eb7t b\u1eb1ng, l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (kh\u00f4ng bao g\u1ed3m chi ph\u00ed x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh tr\u00ean \u0111\u1ea5t) ho\u1eb7c gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u1eadn g\u00f3p v\u1ed1n.<\/span><\/p>\n<p><span style=\"color: #000000;\">Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh n\u1ebfu quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao m\u00e0 kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c thu\u00ea \u0111\u1ea5t v\u1edbi ti\u1ec1n thu\u00ea tr\u1ea3 h\u00e0ng n\u0103m m\u00e0 kh\u00f4ng c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/span><\/p>\n<p><span style=\"color: #000000;\">3.6. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh l\u00e0 quy\u1ec1n t\u00e1c gi\u1ea3, quy\u1ec1n s\u1edf h\u1eefu c\u00f4ng nghi\u1ec7p, quy\u1ec1n \u0111\u1ed1i v\u1edbi gi\u1ed1ng c\u00e2y tr\u1ed3ng<\/span><\/p>\n<p><span style=\"color: #000000;\">\u0110\u1ed1i v\u1edbi c\u00e1c quy\u1ec1n t\u00e1c gi\u1ea3, quy\u1ec1n s\u1edf h\u1eefu c\u00f4ng nghi\u1ec7p, v\u00e0 quy\u1ec1n \u0111\u1ed1i v\u1edbi gi\u1ed1ng c\u00e2y tr\u1ed3ng, nguy\u00ean gi\u00e1 s\u1ebd bao g\u1ed3m to\u00e0n b\u1ed9 chi ph\u00ed th\u1ef1c t\u1ebf m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 chi ra \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c quy\u1ec1n n\u00e0y, theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 s\u1edf h\u1eefu tr\u00ed tu\u1ec7.<\/span><\/p>\n<p><span style=\"color: #000000;\">3.7. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh l\u00e0 c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh ph\u1ea7n m\u1ec1m<\/span><\/p>\n<p><span style=\"color: #000000;\">Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh ph\u1ea7n m\u1ec1m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng c\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 chi ra \u0111\u1ec3 s\u1edf h\u1eefu c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh n\u00e0y. \u0110i\u1ec1u n\u00e0y \u00e1p d\u1ee5ng khi ch\u01b0\u01a1ng tr\u00ecnh ph\u1ea7n m\u1ec1m l\u00e0 m\u1ed9t th\u00e0nh ph\u1ea7n \u0111\u1ed9c l\u1eadp v\u00e0 c\u00f3 th\u1ec3 t\u00e1ch bi\u1ec7t v\u1edbi ph\u1ea7n c\u1ee9ng li\u00ean quan, ho\u1eb7c khi thi\u1ebft k\u1ebf m\u1ea1ch t\u00edch h\u1ee3p b\u00e1n d\u1eabn th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 s\u1edf h\u1eefu tr\u00ed tu\u1ec7.<\/span><\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-235538 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/khau-hao-tai-san-co-dinh.png\" alt=\"3. X\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh\" width=\"740\" height=\"639\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/khau-hao-tai-san-co-dinh.png 740w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/khau-hao-tai-san-co-dinh-300x259.png 300w\" sizes=\"(max-width: 740px) 100vw, 740px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Nguyen_gia_cua_tai_san_co_dinh_thue_tai_chinh\"><\/span><span style=\"color: #000000;\"><span id=\"4_Nguyen_gia_cua_tai_san_co_dinh_thue_tai_chinh\" class=\"ez-toc-section\"><\/span>4. Nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh l\u00e0 c\u00e1c t\u00e0i s\u1ea3n m\u00e0 doanh nghi\u1ec7p thu\u00ea t\u1eeb c\u00f4ng ty cho thu\u00ea t\u00e0i ch\u00ednh. Khi h\u1ee3p \u0111\u1ed3ng thu\u00ea k\u1ebft th\u00fac, b\u00ean thu\u00ea c\u00f3 quy\u1ec1n l\u1ef1a ch\u1ecdn mua l\u1ea1i t\u00e0i s\u1ea3n ho\u1eb7c ti\u1ebfp t\u1ee5c thu\u00ea theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u00e3 th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 m\u1ed9t t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c coi l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u00ea trong su\u1ed1t th\u1eddi gian thu\u00ea ph\u1ea3i \u00edt nh\u1ea5t t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"color: #000000;\">\u0110\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n thu\u00ea kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed n\u00e0y, s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<p><span style=\"color: #000000;\">Nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh t\u1ea1i \u0111\u01a1n v\u1ecb thu\u00ea \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng <strong>gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u h\u1ee3p \u0111\u1ed3ng thu\u00ea<\/strong> (t\u1ee9c l\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng), c\u1ed9ng v\u1edbi <strong>c\u00e1c chi ph\u00ed tr\u1ef1c ti\u1ebfp ph\u00e1t sinh<\/strong> li\u00ean quan \u0111\u1ebfn vi\u1ec7c thu\u00ea t\u00e0i ch\u00ednh, nh\u01b0 chi ph\u00ed v\u1eadn chuy\u1ec3n, l\u1eafp \u0111\u1eb7t, b\u1ea3o d\u01b0\u1ee1ng, ho\u1eb7c c\u00e1c chi ph\u00ed kh\u00e1c \u0111\u1ec3 t\u00e0i s\u1ea3n s\u1eb5n s\u00e0ng \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng theo th\u1ecfa thu\u1eadn c\u1ee7a h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"color: #000000;\">Nh\u01b0 v\u1eady, nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh bao g\u1ed3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thu\u00ea t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u h\u1ee3p \u0111\u1ed3ng c\u1ed9ng v\u1edbi c\u00e1c chi ph\u00ed c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng, \u0111\u1ea3m b\u1ea3o \u0111\u00fang theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd k\u1ebft gi\u1eefa c\u00e1c b\u00ean.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"5_Cac_truong_hop_duoc_thay_doi_nguyen_gia_tai_san_co_dinh_cua_doanh_nghiep\"><\/span><span style=\"color: #000000;\"><span id=\"5_Cac_truong_hop_duoc_thay_doi_nguyen_gia_tai_san_co_dinh_cua_doanh_nghiep\" class=\"ez-toc-section\"><\/span>5. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c thay \u0111\u1ed5i nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">\u0110\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n: <\/strong>\u0110\u00e2y l\u00e0 y\u00eau c\u1ea7u ph\u00e1p l\u00fd \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u00fang gi\u00e1 tr\u1ecb theo c\u00e1c quy \u0111\u1ecbnh v\u00e0 ch\u00ednh s\u00e1ch c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Trong qu\u00e1 tr\u00ecnh t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p: <\/strong>C\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u01b0 chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu doanh nghi\u1ec7p, thay \u0111\u1ed5i h\u00ecnh th\u1ee9c doanh nghi\u1ec7p (chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t), c\u1ed5 ph\u1ea7n h\u00f3a, b\u00e1n, kho\u00e1n, cho thu\u00ea, ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i t\u1eeb c\u00f4ng ty TNHH th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n, ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i s\u1ebd y\u00eau c\u1ea7u \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Khi s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u1ec3 \u0111\u1ea7u t\u01b0 ra ngo\u00e0i doanh nghi\u1ec7p: <\/strong>N\u1ebfu t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c doanh nghi\u1ec7p kh\u00e1c ho\u1eb7c v\u00e0o c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c ngo\u00e0i m\u1ee5c \u0111\u00edch ban \u0111\u1ea7u, c\u1ea7n \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang nguy\u00ean gi\u00e1 v\u00e0 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>\u0110\u1ea7u t\u01b0 n\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: <\/strong>Khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e2ng c\u1ea5p, c\u1ea3i ti\u1ebfn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, c\u1ea7n x\u00e1c \u0111\u1ecbnh l\u1ea1i gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n sau khi n\u00e2ng c\u1ea5p, bao g\u1ed3m chi ph\u00ed n\u00e2ng c\u1ea5p, c\u1ea3i t\u1ea1o v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Th\u00e1o d\u1ee1 m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 b\u1ed9 ph\u1eadn c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: <\/strong>Trong tr\u01b0\u1eddng h\u1ee3p th\u00e1o d\u1ee1 c\u00e1c b\u1ed9 ph\u1eadn c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (n\u1ebfu c\u00e1c b\u1ed9 ph\u1eadn n\u00e0y \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd theo ti\u00eau chu\u1ea9n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh), gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c b\u1ed9 ph\u1eadn b\u1ecb th\u00e1o d\u1ee1 c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0 \u0111i\u1ec1u ch\u1ec9nh v\u00e0o nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-235539 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/tai-san-co-dinh-huu-hinh.webp\" alt=\"5. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c thay \u0111\u1ed5i nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p\" width=\"626\" height=\"417\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/tai-san-co-dinh-huu-hinh.webp 626w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/tai-san-co-dinh-huu-hinh-300x200.webp 300w\" sizes=\"(max-width: 626px) 100vw, 626px\" \/><br \/>\n<span style=\"color: #000000;\">Khi th\u1ef1c hi\u1ec7n thay \u0111\u1ed5i nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ghi r\u00f5 c\u0103n c\u1ee9 thay \u0111\u1ed5i. Bi\u00ean b\u1ea3n n\u00e0y c\u1ea7n x\u00e1c \u0111\u1ecbnh l\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau li\u00ean quan nh\u01b0: nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n, s\u1ed1 kh\u1ea5u hao l\u0169y k\u1ebf, v\u00e0 th\u1eddi gian s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. C\u00e1c thay \u0111\u1ed5i n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span style=\"color: #000000;\">Hy v\u1ecdng b\u00e0i vi\u1ebft \u0111\u00e3 cung c\u1ea5p th\u00f4ng tin h\u1eefu \u00edch v\u1ec1 nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. N\u1ebfu b\u1ea1n c\u00f3 b\u1ea5t k\u1ef3 th\u1eafc m\u1eafc n\u00e0o v\u1ec1 c\u00e1c <a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a>, \u0111\u1eebng ng\u1ea7n ng\u1ea1i li\u00ean h\u1ec7 v\u1edbi Gtax qua hotline 0932.362.514 \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3i \u0111\u00e1p nhanh ch\u00f3ng nh\u1ea5t!<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>&#8220;Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 g\u00ec? L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c?&#8221; \u2013 \u0110\u00e2y l\u00e0 nh\u1eefng c\u00e2u h\u1ecfi m\u00e0 b\u1ea5t k\u1ef3 k\u1ebf to\u00e1n n\u00e0o trong c\u00e1c doanh nghi\u1ec7p c\u0169ng t\u1eebng th\u1eafc m\u1eafc. Trong b\u00e0i vi\u1ebft n\u00e0y, Gtax s\u1ebd cung c\u1ea5p cho b\u1ea1n m\u1ed9t [&#8230;]\n","protected":false},"author":1,"featured_media":235539,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-235535","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\/235535"}],"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=235535"}],"version-history":[{"count":4,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/235535\/revisions"}],"predecessor-version":[{"id":236016,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/235535\/revisions\/236016"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/235539"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=235535"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=235535"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=235535"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}