{"id":14736,"date":"2024-11-11T22:43:30","date_gmt":"2024-11-11T15:43:30","guid":{"rendered":"https:\/\/arito.vn\/?p=14736"},"modified":"2025-12-12T16:25:17","modified_gmt":"2025-12-12T09:25:17","slug":"tai-san-co-dinh-vo-hinh-la-gi","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/tai-san-co-dinh-vo-hinh-la-gi\/","title":{"rendered":"T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh l\u00e0 g\u00ec? H\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n"},"content":{"rendered":"

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/a><\/strong> l\u00e0 m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu trong h\u1ec7 th\u1ed1ng t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p hi\u1ec7n \u0111\u1ea1i, \u0111\u1eb7c bi\u1ec7t khi n\u1ec1n kinh t\u1ebf \u0111ang d\u1ecbch chuy\u1ec3n m\u1ea1nh m\u1ebd sang h\u01b0\u1edbng d\u1ecbch v\u1ee5 v\u00e0 tri th\u1ee9c. Kh\u00e1c v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh kh\u00f4ng c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t, nh\u01b0ng mang l\u1ea1i gi\u00e1 tr\u1ecb v\u00e0 ti\u1ec1m n\u0103ng ph\u00e1t tri\u1ec3n l\u1edbn cho doanh nghi\u1ec7p th\u00f4ng qua quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, b\u1ea3n quy\u1ec1n, ph\u00e1t minh, s\u00e1ng ch\u1ebf v\u00e0 nhi\u1ec1u lo\u1ea1i quy\u1ec1n l\u1ee3i kinh t\u1ebf kh\u00e1c. <\/span><\/p>\n

Hi\u1ec3u r\u00f5 c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n, c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb v\u00e0 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh s\u1ebd gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a l\u1ee3i \u00edch v\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3 h\u01a1n. C\u00f9ng Arito<\/a><\/strong> t\u00ecm hi\u1ec3u ngay!<\/span><\/p>\n

1. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh l\u00e0 g\u00ec?<\/b><\/h2>\n

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh l\u00e0 c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n kh\u00f4ng c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t nh\u01b0ng l\u1ea1i mang m\u1ed9t l\u01b0\u1ee3ng gi\u00e1 tr\u1ecb nh\u1ea5t \u0111\u1ecbnh m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 \u0111\u1ea7u t\u01b0 v\u00e0o v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau chu\u1ea9n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh.<\/span><\/p>\n

Nh\u1eefng t\u00e0i s\u1ea3n n\u00e0y tham gia v\u00e0o nhi\u1ec1u chu k\u1ef3 kinh doanh c\u1ee7a doanh nghi\u1ec7p, v\u00ed d\u1ee5 nh\u01b0 chi ph\u00ed li\u00ean quan \u0111\u1ebfn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n ph\u00e1t h\u00e0nh, ph\u00e1t minh, s\u00e1ng ch\u1ebf, v\u00e0 b\u1ea3n quy\u1ec1n t\u00e1c gi\u1ea3\u2026 (Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC).<\/span><\/p>\n

M\u1ed9t s\u1ed1 v\u00ed d\u1ee5 ph\u1ed5 bi\u1ebfn bao g\u1ed3m:<\/span><\/p>\n

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  • Quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7:<\/b>\u00a0quy\u1ec1n s\u1edf h\u1eefu c\u00f4ng nghi\u1ec7p, quy\u1ec1n t\u00e1c gi\u1ea3.<\/span><\/li>\n
  • Quy\u1ec1n mang l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb h\u1ee3p \u0111\u1ed3ng:<\/b>\u00a0quy\u1ec1n kinh doanh, quy\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n.<\/span><\/li>\n
  • C\u00e1c m\u1ed1i quan h\u1ec7 kinh t\u1ebf phi h\u1ee3p \u0111\u1ed3ng:<\/b>\u00a0danh s\u00e1ch kh\u00e1ch h\u00e0ng, c\u01a1 s\u1edf d\u1eef li\u1ec7u.<\/span><\/li>\n<\/ul>\n
    \"T\u00e0i
    T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh l\u00e0 g\u00ec?<\/figcaption><\/figure>\n

    2. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/b><\/h2>\n

    Theo kho\u1ea3n 1 \u0110i\u1ec1u 37 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, t\u00e0i kho\u1ea3n 213 d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh c\u1ee7a doanh nghi\u1ec7p. Nh\u1eefng nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u01a1 b\u1ea3n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n n\u00e0y bao g\u1ed3m:<\/span><\/p>\n

    Th\u1ee9 nh\u1ea5t:<\/b> T\u00e0i kho\u1ea3n 213 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb v\u00e0 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh m\u00e0 doanh nghi\u1ec7p s\u1edf h\u1eefu v\u00e0 s\u1eed d\u1ee5ng trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, cung c\u1ea5p d\u1ecbch v\u1ee5, ho\u1eb7c cho thu\u00ea, \u0111\u1ea3m b\u1ea3o \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau chu\u1ea9n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh.<\/span><\/p>\n

    Th\u1ee9 hai:<\/b> Nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb c\u00e1c chi ph\u00ed m\u00e0 doanh nghi\u1ec7p b\u1ecf ra \u0111\u1ec3 s\u1edf h\u1eefu v\u00e0 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng:<\/span><\/p>\n

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    • \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n mua ri\u00eang bi\u1ec7t, nguy\u00ean gi\u00e1 bao g\u1ed3m gi\u00e1 mua, c\u00e1c kho\u1ea3n thu\u1ebf kh\u00f4ng ho\u00e0n l\u1ea1i, v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng.<\/span><\/li>\n
    • N\u1ebfu t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c mua tr\u1ea3 g\u00f3p, nguy\u00ean gi\u00e1 ph\u1ea3n \u00e1nh gi\u00e1 mua tr\u1ea3 ngay, v\u1edbi ch\u00eanh l\u1ec7ch tr\u1ea3 ch\u1eadm \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed kinh doanh.<\/span><\/li>\n
    • Tr\u01b0\u1eddng h\u1ee3p trao \u0111\u1ed5i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh, nguy\u00ean gi\u00e1 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 nh\u1eadn v\u1ec1 ho\u1eb7c t\u00e0i s\u1ea3n trao \u0111\u1ed5i.<\/span><\/li>\n<\/ul>\n

      Th\u1ee9 ba:<\/b> C\u00e1c chi ph\u00ed ph\u00e1t sinh trong giai \u0111o\u1ea1n tri\u1ec3n khai s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed kinh doanh n\u1ebfu kh\u00f4ng \u0111\u00e1p \u1ee9ng ti\u00eau chu\u1ea9n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh, v\u00e0 s\u1ebd \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p v\u00e0o t\u00e0i kho\u1ea3n \u201cX\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang\u201d n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a v\u00e0 ti\u00eau chu\u1ea9n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh.<\/span><\/p>\n

      Th\u1ee9 t\u01b0:<\/b> T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u hao v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh theo quy \u0111\u1ecbnh. Tuy nhi\u00ean, \u0111\u1ed1i v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ch\u1ec9 kh\u1ea5u hao n\u1ebfu quy\u1ec1n n\u00e0y c\u00f3 th\u1eddi h\u1ea1n.<\/span><\/p>\n

      Th\u1ee9 n\u0103m:<\/b> Chi ph\u00ed ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh sau khi ghi nh\u1eadn ban \u0111\u1ea7u s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed kinh doanh, tr\u1eeb khi chi ph\u00ed n\u00e0y c\u00f3 kh\u1ea3 n\u0103ng t\u0103ng l\u1ee3i \u00edch kinh t\u1ebf c\u1ee7a t\u00e0i s\u1ea3n trong t\u01b0\u01a1ng lai v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch ch\u1eafc ch\u1eafn.<\/span><\/p>\n

      Th\u1ee9 s\u00e1u:<\/b> M\u1ed9t s\u1ed1 chi ph\u00ed ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn l\u1ee3i \u00edch kinh t\u1ebf t\u01b0\u01a1ng lai c\u1ee7a doanh nghi\u1ec7p nh\u01b0 chi ph\u00ed th\u00e0nh l\u1eadp, \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean, qu\u1ea3ng c\u00e1o, chi ph\u00ed nghi\u00ean c\u1ee9u s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed kinh doanh ho\u1eb7c ph\u00e2n b\u1ed5 trong th\u1eddi gian t\u1ed1i \u0111a 3 n\u0103m.<\/span><\/p>\n

      Th\u1ee9 b\u1ea3y:<\/b> C\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn trong k\u1ef3 tr\u01b0\u1edbc s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u1ea1i v\u00e0o nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh.<\/span><\/p>\n

      Th\u1ee9 t\u00e1m:<\/b> Nh\u1eefng nh\u00e3n hi\u1ec7u, t\u00ean th\u01b0\u01a1ng m\u1ea1i, quy\u1ec1n ph\u00e1t h\u00e0nh, danh s\u00e1ch kh\u00e1ch h\u00e0ng, v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng t\u1ef1 h\u00ecnh th\u00e0nh n\u1ed9i b\u1ed9 kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh.<\/span><\/p>\n

      Th\u1ee9 ch\u00edn:<\/b> T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft trong \u201cS\u1ed5 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u201d theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3.<\/span><\/p>\n

      \"Nguy\u00ean
      Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/figcaption><\/figure>\n

      3. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 213 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/b><\/h2>\n
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      K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung c\u1ee7a t\u00e0i kho\u1ea3n 213 gi\u00fap doanh nghi\u1ec7p ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh trong qu\u00e1 tr\u00ecnh h\u00ecnh th\u00e0nh v\u00e0 s\u1eed d\u1ee5ng. C\u00e1c kho\u1ea3n m\u1ee5c \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh r\u00f5 r\u00e0ng theo t\u1eebng giai \u0111o\u1ea1n, t\u1eeb ghi t\u0103ng, gi\u1ea3m \u0111\u1ebfn ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb. C\u00e1ch tr\u00ecnh b\u00e0y n\u00e0y h\u1ed7 tr\u1ee3 theo d\u00f5i ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch h\u01a1n trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n

      3.1. K\u1ebft c\u1ea5u c\u1ee7a t\u00e0i kho\u1ea3n 213 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/b><\/h3>\n