B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc, trong v\u00e0 sau khi s\u1eafp x\u1ebfp, tinh g\u1ecdn b\u1ed9 m\u00e1y; h\u1ed3 s\u01a1, s\u1ed1 li\u1ec7u c\u1ea7n b\u00e0n giao v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb nh\u1eadn b\u00e0n giao theo c\u00f4ng v\u0103n\u00a01010\/BTC-QLKT ng\u00e0y 23 th\u00e1ng 01 n\u0103m 2025.<\/strong><\/p>\n N\u1ed9i dung bao g\u1ed3m:<\/strong><\/p>\n a) K\u1ef3 k\u1ebf to\u00e1n cu\u1ed1i c\u00f9ng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n thu\u1ed9c di\u1ec7n b\u1ecb s\u1eafp x\u1ebfp \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y 01\/01 n\u0103m s\u1eafp x\u1ebfp \u0111\u1ebfn h\u1ebft ng\u00e0y tr\u01b0\u1edbc ng\u00e0y quy\u1ebft \u0111\u1ecbnh s\u1eafp x\u1ebfp, tinh g\u1ecdn b\u1ed9 m\u00e1y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/p>\n b) Tr\u01b0\u1eddng h\u1ee3p k\u1ef3 k\u1ebf to\u00e1n n\u0103m cu\u1ed1i c\u00f9ng c\u00f3 th\u1eddi gian kh\u00f4ng qu\u00e1 03 k\u1ef3 k\u1ebf to\u00e1n th\u00e1ng li\u00ean ti\u1ebfp th\u00ec \u0111\u01b0\u1ee3c ph\u00e9p c\u1ed9ng v\u1edbi k\u1ef3 k\u1ebf to\u00e1n n\u0103m tr\u01b0\u1edbc \u0111\u00f3 \u0111\u1ec3 t\u00ednh th\u00e0nh m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n n\u0103m; k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111\u1ea7u ti\u00ean ho\u1eb7c k\u1ef3 k\u1ebf to\u00e1n n\u0103m cu\u1ed1i c\u00f9ng ph\u1ea3i kh\u00f4ng qu\u00e1 15 th\u00e1ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/p>\n c) \u0110\u01a1n v\u1ecb xem x\u00e9t x\u00e1c \u0111\u1ecbnh k\u1ef3 k\u1ebf to\u00e1n cu\u1ed1i c\u00f9ng ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u quy\u1ebft to\u00e1n NSNN, th\u1eddi \u0111i\u1ec3m b\u00e0n giao v\u00e0 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf.<\/p>\n 2.1. \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf thu\u1ed9c di\u1ec7n b\u1ecb s\u1eafp x\u1ebfp, ph\u1ea3i b\u00e0n giao t\u00e0i s\u1ea3n, t\u00e0i ch\u00ednh cho \u0111\u01a1n v\u1ecb kh\u00e1c<\/i><\/b><\/p>\n a) T\u1ea5t c\u1ea3 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf trong k\u1ef3 k\u1ebf to\u00e1n cu\u1ed1i c\u00f9ng, bao g\u1ed3m c\u1ea3 c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn x\u1eed l\u00fd t\u00e0i s\u1ea3n, t\u00e0i ch\u00ednh tr\u01b0\u1edbc khi b\u00e0n giao cho \u0111\u01a1n v\u1ecb kh\u00e1c ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n k\u1ef3 cu\u1ed1i c\u00f9ng theo quy \u0111\u1ecbnh c\u1ee7a Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p hi\u1ec7n h\u00e0nh v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00f3 li\u00ean quan.<\/p>\n \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf thu\u1ed9c di\u1ec7n b\u1ecb s\u1eafp x\u1ebfp l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng k\u1ef3 k\u1ebf to\u00e1n cu\u1ed1i c\u00f9ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 b\u00e0n giao.<\/p>\n b) \u0110\u1ed1i v\u1edbi ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, kho b\u1ea1c:<\/p>\n \u2013 \u0110\u01a1n v\u1ecb ph\u1ea3i ho\u00e0n tr\u1ea3 c\u00e1c kho\u1ea3n \u0111\u00e3 r\u00fat t\u1ea1m \u1ee9ng kinh ph\u00ed NSNN v\u1ec1 qu\u1ef9 ti\u1ec1n m\u1eb7t nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft tr\u01b0\u1edbc khi b\u00e0n giao;<\/p>\n \u2013 Nguy\u00ean t\u1eafc \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n ti\u1ec1n (T\u00e0i kho\u1ea3n 111, 112):<\/p>\n + \u0110\u1ed1i v\u1edbi s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t (T\u00e0i kho\u1ea3n 111): T\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n, \u0111\u01a1n v\u1ecb ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea ti\u1ec1n m\u1eb7t t\u1ea1i \u0111\u01a1n v\u1ecb v\u00e0 l\u1eadp B\u1ea3ng ki\u1ec3m k\u00ea qu\u1ef9 ti\u1ec1n m\u1eb7t th\u1ef1c t\u1ebf, \u0111\u1ed1i chi\u1ebfu gi\u1eefa s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 c\u1ee7a th\u1ee7 qu\u1ef9 v\u00e0 ti\u1ec1n m\u1eb7t th\u1ef1c t\u1ebf hi\u1ec7n c\u00f3 t\u1ea1i \u0111\u01a1n v\u1ecb \u0111\u1ea3m b\u1ea3o ch\u00ednh x\u00e1c, kh\u1edbp \u0111\u00fang. Tr\u00ean B\u1ea3ng ki\u1ec3m k\u00ea qu\u1ef9 ti\u1ec1n m\u1eb7t ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd c\u1ee7a th\u1ee7 qu\u1ef9, k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u00eanh l\u1ec7ch ph\u1ea3i x\u1eed l\u00fd ngay tr\u01b0\u1edbc khi b\u00e0n giao. Tr\u01b0\u1eddng h\u1ee3p b\u00e0n giao to\u00e0n b\u1ed9 ti\u1ec1n sang 01 \u0111\u01a1n v\u1ecb kh\u00e1c th\u00ec B\u1ea3ng ki\u1ec3m k\u00ea qu\u1ef9 ti\u1ec1n m\u1eb7t ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp t\u1ed1i thi\u1ec3u th\u00e0nh 02 li\u00ean, 01 li\u00ean l\u01b0u t\u1ea1i h\u1ed3 s\u01a1 k\u1ef3 k\u1ebf to\u00e1n cu\u1ed1i c\u00f9ng c\u1ee7a \u0111\u01a1n v\u1ecb, 01 li\u00ean s\u1eed d\u1ee5ng \u0111\u1ec3 b\u00e0n giao ti\u1ec1n m\u1eb7t sang \u0111\u01a1n v\u1ecb m\u1edbi.<\/p>\n + \u0110\u1ed1i v\u1edbi s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, kho b\u1ea1c (T\u00e0i kho\u1ea3n 112): T\u1ea1i th\u1eddi \u0111i\u1ec3m kho\u00e1 s\u1ed5 k\u1ebf to\u00e1n, \u0111\u01a1n v\u1ecb ph\u1ea3i ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu \u0111\u1ea3m b\u1ea3o s\u1ed1 ti\u1ec1n g\u1eedi v\u00e0o, r\u00fat ra v\u00e0 s\u1ed1 t\u1ed3n tr\u00ean s\u1ed5 k\u1ebf to\u00e1n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, kho b\u1ea1c kh\u1edbp \u0111\u00fang v\u1edbi s\u1ed1 li\u1ec7u c\u1ee7a t\u00e0i kho\u1ea3n do ng\u00e2n h\u00e0ng, kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc qu\u1ea3n l\u00fd. Khi th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu ph\u1ea3i ki\u1ec3m tra s\u1ed1 li\u1ec7u chi ti\u1ebft t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, kho b\u1ea1c v\u00e0 ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u00e2n h\u00e0ng, kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc n\u01a1i m\u1edf t\u00e0i kho\u1ea3n. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n v\u00e0 s\u1ed1 li\u1ec7u t\u1ea1i ng\u00e2n h\u00e0ng, kho b\u1ea1c th\u00ec ph\u1ea3i x\u1eed l\u00fd d\u1ee9t \u0111i\u1ec3m tr\u01b0\u1edbc khi b\u00e0n giao.<\/p>\n + S\u1ed1 li\u1ec7u ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi \u0111\u00e3 \u0111\u1ed1i chi\u1ebfu n\u00eau tr\u00ean ph\u1ea3i tr\u00f9ng kh\u1edbp v\u1edbi s\u1ed1 li\u1ec7u tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh k\u1ef3 cu\u1ed1i c\u00f9ng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf.<\/p>\n \u2013 Khi b\u00e0n giao ti\u1ec1n m\u1eb7t v\u00e0 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, kho b\u1ea1c cho \u0111\u01a1n v\u1ecb kh\u00e1c, \u0111\u01a1n v\u1ecb ph\u1ea3i ki\u1ec3m tra chi ti\u1ebft \u0111\u1ea3m b\u1ea3o s\u1ed1 d\u01b0 ti\u1ec1n t\u1ea1i ng\u00e0y kho\u00e1 s\u1ed5 \u0111\u1ec3 b\u00e0n giao ph\u1ea3i bao g\u1ed3m t\u1ed1i thi\u1ec3u c\u00e1c kho\u1ea3n sau \u0111\u00e2y:<\/p>\n + S\u1ed1 d\u01b0 kho\u1ea3n b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh ch\u01b0a s\u1eed d\u1ee5ng;<\/p>\n + S\u1ed1 d\u01b0 kinh ph\u00ed k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc mang sang ch\u01b0a s\u1eed d\u1ee5ng (bao g\u1ed3m c\u1ea3 kinh ph\u00ed c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng ch\u01b0a s\u1eed d\u1ee5ng);<\/p>\n + S\u1ed1 d\u01b0 c\u00e1c Qu\u1ef9 \u0111\u00e3 tr\u00edch l\u1eadp ch\u01b0a s\u1eed d\u1ee5ng;<\/p>\n + S\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n \u0111\u00e3 nh\u1eadn tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng trong tr\u01b0\u1eddng h\u1ee3p ch\u01b0a x\u1eed l\u00fd h\u1ebft;<\/p>\n + S\u1ed1 d\u01b0 kinh ph\u00ed t\u1eeb ngu\u1ed3n ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i ch\u01b0a s\u1eed d\u1ee5ng.<\/p>\n + S\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t ph\u1ea3i tr\u1ea3 kh\u00e1c trong tr\u01b0\u1eddng h\u1ee3p c\u00f2n ch\u01b0a x\u1eed l\u00fd h\u1ebft.<\/p>\n + S\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n kh\u00e1c (n\u1ebfu c\u00f3) m\u00e0 \u0111\u01a1n v\u1ecb ch\u01b0a thanh to\u00e1n nh\u01b0 nh\u1eadn \u0111\u1eb7t c\u1ecdc, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c,\u2026;<\/p>\n Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u01b0 ti\u1ec1n c\u00f2n l\u1ea1i khi b\u00e0n giao b\u1ecb \u00edt h\u01a1n so v\u1edbi c\u00e1c s\u1ed1 li\u1ec7u n\u00eau tr\u00ean, \u0111\u01a1n v\u1ecb ph\u1ea3i kh\u1ea9n tr\u01b0\u01a1ng r\u00e0 so\u00e1t, x\u1eed l\u00fd ngay v\u00e0 thu h\u1ed3i \u0111\u1ee7 \u0111\u1ec3 th\u1ef1c hi\u1ec7n b\u00e0n giao. Trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t ch\u01b0a x\u1eed l\u00fd \u0111\u01b0\u1ee3c th\u00ec ph\u1ea3i l\u00e0m r\u00f5 l\u00fd do, x\u00e1c \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c n\u00e0y trong bi\u00ean b\u1ea3n b\u00e0n giao cho \u0111\u01a1n v\u1ecb m\u1edbi. Tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng \u0111\u1ec3 th\u1ea5t tho\u00e1t ngu\u1ed3n l\u1ef1c c\u1ee7a nh\u00e0 n\u01b0\u1edbc trong qu\u00e1 tr\u00ecnh b\u00e0n giao.<\/p>\n c) \u0110\u1ed1i v\u1edbi TSC\u0110, h\u00e0ng t\u1ed3n kho:<\/p>\n \u2013 Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i \u0111\u01a1n v\u1ecb ph\u00e1t sinh TSC\u0110, h\u00e0ng t\u1ed3n kho th\u1eeba, thi\u1ebfu so v\u1edbi s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf ki\u1ec3m k\u00ea ph\u1ea3i k\u1ecbp th\u1eddi x\u1eed l\u00fd v\u00e0 ph\u1ea3n \u00e1nh ngay v\u00e0o s\u1ed5 k\u1ebf to\u00e1n tr\u01b0\u1edbc khi kho\u00e1 s\u1ed5 k\u1ebf to\u00e1n k\u1ef3 cu\u1ed1i c\u00f9ng.<\/p>\n \u2013 \u0110\u1ed1i v\u1edbi c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u00e3 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng m\u00e0 ch\u01b0a ph\u00e2n b\u1ed5 h\u1ebft gi\u00e1 tr\u1ecb (\u0111ang theo d\u00f5i tr\u00ean t\u00e0i kho\u1ea3n 242 \u201cChi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc\u201d): Th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 h\u1ebft gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i v\u00e0o chi ph\u00ed c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n cu\u1ed1i c\u00f9ng.<\/p>\n d) \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3:<\/p>\n \u2013 T\u1ea1i ng\u00e0y kho\u00e1 s\u1ed5 k\u1ebf to\u00e1n k\u1ef3 cu\u1ed1i c\u00f9ng, \u0111\u01a1n v\u1ecb ph\u1ea3i \u0111\u1ed1i chi\u1ebfu to\u00e0n b\u1ed9 s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 hi\u1ec7n c\u00f3 v\u1edbi c\u00e1c b\u00ean li\u00ean quan (chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng thanh to\u00e1n), l\u1eadp B\u1ea3ng x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng thanh to\u00e1n.<\/p>\n \u2013 Kh\u1ea9n tr\u01b0\u01a1ng x\u1eed l\u00fd, t\u1ea5t to\u00e1n h\u1ebft s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 theo quy \u0111\u1ecbnh tr\u01b0\u1edbc khi kho\u00e1 s\u1ed5 k\u1ebf to\u00e1n k\u1ef3 cu\u1ed1i c\u00f9ng. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 ph\u00e1t sinh tr\u01b0\u1edbc 31\/12\/2024 ch\u01b0a th\u1ec3 t\u1ea5t to\u00e1n th\u00ec ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ghi r\u00f5 l\u00fd do, x\u00e1c \u0111\u1ecbnh r\u00f5 \u0111\u1ed1i t\u01b0\u1ee3ng m\u00e0 \u0111\u01a1n v\u1ecb c\u00f2n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3; \u0111\u1ed3ng th\u1eddi sao l\u1ee5c l\u1ea1i to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 c\u00f3 li\u00ean quan \u0111\u1ec3 b\u00e0n giao cho \u0111\u01a1n v\u1ecb m\u1edbi c\u00f3 c\u0103n c\u1ee9 ti\u1ebfp t\u1ee5c x\u1eed l\u00fd sau khi nh\u1eadn b\u00e0n giao.<\/p>\n \u2013 Tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u00e1c kho\u1ea3n thu h\u1ed9, chi h\u1ed9 ph\u1ea3i x\u1eed l\u00fd h\u1ebft s\u1ed1 d\u01b0 tr\u01b0\u1edbc ng\u00e0y b\u00e0n giao.<\/p>\n \u0111) \u0110\u1ed1i v\u1edbi c\u00f4ng tr\u00ecnh, d\u1ef1 \u00e1n d\u1edf dang \u0111\u01b0\u1ee3c b\u00e0n giao cho \u0111\u01a1n v\u1ecb kh\u00e1c th\u00ec ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 c\u00f3 li\u00ean quan \u0111\u1ec3 \u0111\u01a1n v\u1ecb nh\u1eadn b\u00e0n giao ti\u1ebfp t\u1ee5c theo d\u00f5i, th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n khi c\u00f4ng tr\u00ecnh, d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh. Tr\u01b0\u1eddng h\u1ee3p b\u00e0n giao h\u1ee3p \u0111\u1ed3ng d\u1edf dang th\u00ec ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00e1p l\u00fd (hi\u1ec7u l\u1ef1c c\u1ee7a h\u1ee3p \u0111\u1ed3ng, quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a c\u00e1c b\u00ean,\u2026) \u0111\u1ec3 \u0111\u01a1n v\u1ecb nh\u1eadn b\u00e0n giao c\u00f3 \u0111\u1ee7 c\u0103n c\u1ee9 ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n.<\/p>\n e) \u0110\u1ed1i v\u1edbi c\u00e1c s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n kh\u00e1c ph\u1ea3i b\u00e0n giao th\u00ec ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan \u0111\u1ec3 \u0111\u01a1n v\u1ecb nh\u1eadn b\u00e0n giao ti\u1ebfp t\u1ee5c theo d\u00f5i th\u1ef1c hi\u1ec7n.<\/p>\n g) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf ph\u1ea3i kho\u00e1 s\u1ed5 k\u1ebf to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i ng\u00e0y ho\u1ea1t \u0111\u1ed9ng cu\u1ed1i c\u00f9ng ngay tr\u01b0\u1edbc ng\u00e0y quy\u1ebft \u0111\u1ecbnh s\u1eafp x\u1ebfp, tinh g\u1ecdn b\u1ed9 m\u00e1y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho b\u00e0n giao s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n.<\/p>\n h) \u0110\u1ed1i v\u1edbi b\u00e1o c\u00e1o c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf:<\/p>\n \u2013 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/p>\n + B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2024 (bao g\u1ed3m c\u1ea3 th\u1eddi gian k\u00e9o d\u00e0i, n\u1ebfu c\u00f3): \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf n\u1ed9p cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean theo th\u1eddi h\u1ea1n do \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean quy \u0111\u1ecbnh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1eddi gian t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u ph\u1ee5c v\u1ee5 cho b\u00e0n giao c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean.<\/p>\n + Tr\u01b0\u1eddng h\u1ee3p k\u1ef3 k\u1ebf to\u00e1n cu\u1ed1i c\u00f9ng l\u00e0 k\u1ef3 k\u1ebf to\u00e1n thu\u1ed9c n\u0103m 2025 th\u00ec b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i bao g\u1ed3m to\u00e0n b\u1ed9 th\u00f4ng tin, s\u1ed1 li\u1ec7u nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh t\u1eeb ng\u00e0y 01\/01\/2025 \u0111\u1ebfn h\u1ebft ng\u00e0y tr\u01b0\u1edbc ng\u00e0y quy\u1ebft \u0111\u1ecbnh s\u1eafp x\u1ebfp, tinh g\u1ecdn b\u1ed9 m\u00e1y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ec3 ph\u1ee5c v\u1ee5 b\u00e0n giao sang \u0111\u01a1n v\u1ecb m\u1edbi. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf n\u1ed9p cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean theo th\u1eddi h\u1ea1n do \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3.<\/p>\n \u2013 B\u00e1o c\u00e1o quy\u1ebft to\u00e1n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c n\u1ed9p v\u1ec1 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean theo h\u01b0\u1edbng d\u1eabn v\u1ec1 quy\u1ebft to\u00e1n NSNN tr\u01b0\u1edbc khi b\u00e0n giao.<\/p>\n 2.2. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean b\u1ecb s\u1eafp x\u1ebfp nh\u01b0ng \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf kh\u00f4ng ph\u1ea3i b\u00e0n giao t\u00e0i s\u1ea3n, t\u00e0i ch\u00ednh cho \u0111\u01a1n v\u1ecb kh\u00e1c<\/i><\/b><\/p>\n a) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf tri\u1ec3n khai c\u00f4ng t\u00e1c k\u1ebf to\u00e1n n\u0103m 2025 t\u1eeb 01\/01\/2025 theo quy \u0111\u1ecbnh c\u1ee7a Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p theo Th\u00f4ng t\u01b0\u00a024\/2024\/TT-BTC\u00a0.<\/p>\n b) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh t\u1eeb ng\u00e0y 01\/01\/2025 \u0111\u1ebfn h\u1ebft ng\u00e0y tr\u01b0\u1edbc ng\u00e0y quy\u1ebft \u0111\u1ecbnh s\u1eafp x\u1ebfp, tinh g\u1ecdn b\u1ed9 m\u00e1y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, n\u1ed9p v\u1ec1 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean \u0111\u1ec3 ch\u1ed1t s\u1ed1 li\u1ec7u ph\u1ee5c v\u1ee5 cho b\u00e0n giao c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean.<\/p>\n c) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean tr\u1ef1c ti\u1ebfp x\u00e1c \u0111\u1ecbnh k\u1ef3 k\u1ebf to\u00e1n cu\u1ed1i c\u00f9ng l\u00e0 k\u1ef3 k\u1ebf to\u00e1n k\u00e9o d\u00e0i th\u00ec c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf tr\u1ef1c thu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ed1ng nh\u1ea5t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o.<\/p>\n 2.3. \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean<\/i><\/b><\/p>\n a) B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p n\u0103m 2024 (bao g\u1ed3m c\u1ea3 th\u1eddi gian k\u00e9o d\u00e0i, n\u1ebfu c\u00f3), \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean ch\u1ecbu tr\u00e1ch nhi\u1ec7m:<\/p>\n \u2013 L\u1eadp v\u00e0 n\u1ed9p cho c\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0\u00a099\/2018\/TT-BTC\u00a0.<\/p>\n \u2013 Quy\u1ebft \u0111\u1ecbnh th\u1eddi gian n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2024 c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf \u0111\u1ea3m b\u1ea3o k\u1ecbp th\u1eddi cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p n\u0103m 2024.<\/p>\n b) \u0110\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh k\u1ef3 k\u1ebf to\u00e1n cu\u1ed1i c\u00f9ng n\u0103m 2025 (n\u1ebfu c\u00f3): \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean quy\u1ebft \u0111\u1ecbnh th\u1eddi gian n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o k\u1ecbp th\u1eddi cho c\u00f4ng t\u00e1c b\u00e0n giao c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean.<\/p>\n c) H\u01b0\u1edbng d\u1eabn h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i b\u00e0n giao c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf tr\u1ef1c thu\u1ed9c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o b\u00e0n giao \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, ph\u00f9 h\u1ee3p, t\u1ea1o thu\u1eadn l\u1ee3i cho vi\u1ec7c ghi s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb nh\u1eadn b\u00e0n giao v\u00e0 th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c ki\u1ec3m tra, ki\u1ec3m so\u00e1t sau n\u00e0y.<\/p>\n 1.1. H\u1ed3 s\u01a1 b\u00e0n giao<\/i><\/b><\/p>\n 1.1.1. \u0110\u1ed1i v\u1edbi s\u1ed1 li\u1ec7u \u0111ang x\u1eed l\u00fd d\u1edf dang<\/i><\/p>\n Tr\u00ean c\u01a1 s\u1edf s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u1ee7a k\u1ebf to\u00e1n k\u1ef3 cu\u1ed1i c\u00f9ng, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf ph\u1ea3i b\u00e0n giao \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan \u0111ang th\u1ef1c hi\u1ec7n d\u1edf dang \u0111\u1ec3 ti\u1ebfp t\u1ee5c x\u1eed l\u00fd t\u1ea1i \u0111\u01a1n v\u1ecb m\u1edbi. Theo \u0111\u00f3, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf ph\u1ea3i l\u1eadp ri\u00eang Bi\u00ean b\u1ea3n b\u00e0n giao c\u00e1c s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n \u0111\u1ec3 b\u00e0n giao sang \u0111\u01a1n v\u1ecb m\u1edbi, Bi\u00ean b\u1ea3n b\u00e0n giao s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n l\u00e0 th\u00e0nh ph\u1ea7n b\u1eaft bu\u1ed9c trong h\u1ed3 s\u01a1 b\u00e0n giao khi s\u1eafp x\u1ebfp, tinh g\u1ecdn b\u1ed9 m\u00e1y, l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu v\u00e0 x\u1eed l\u00fd tr\u00e1ch nhi\u1ec7m c\u00f3 li\u00ean quan sau khi b\u00e0n giao. Tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng \u0111\u1ec3 x\u1ea3y ra t\u00ecnh tr\u1ea1ng th\u1ea5t tho\u00e1t t\u00e0i s\u1ea3n, ngu\u1ed3n l\u1ef1c c\u1ee7a nh\u00e0 n\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n b\u00e0n giao.<\/p>\n Bi\u00ean b\u1ea3n b\u00e0n giao s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb b\u00e0n giao k\u00e8m theo v\u00e0 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u00e0n giao ph\u1ea3i \u0111\u1ea3m b\u1ea3o cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin, s\u1ed1 li\u1ec7u c\u00f3 li\u00ean quan \u0111\u1ec3 b\u00ean nh\u1eadn b\u00e0n giao c\u00f3 \u0111\u1ee7 c\u0103n c\u1ee9 ghi s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n H\u1ed3 s\u01a1 b\u00e0n giao s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n bao g\u1ed3m:<\/p>\n a) \u0110\u1ed1i v\u1edbi b\u00e0n giao ti\u1ec1n:<\/p>\n \u2013 Ch\u1ee9ng t\u1eeb b\u00e0n giao ti\u1ec1n (Phi\u1ebfu chi, \u1ee6y nhi\u1ec7m chi,\u2026);<\/p>\n \u2013 C\u00e1c h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u ph\u1ea3i b\u00e0n giao li\u00ean quan \u0111\u1ebfn ti\u1ec1n nh\u01b0 sau:<\/p>\n + B\u1ea3ng k\u00ea chi ti\u1ebft s\u1ed1 li\u1ec7u c\u00e1c lo\u1ea1i ti\u1ec1n b\u00e0n giao, tr\u01b0\u1eddng h\u1ee3p chi b\u00e0n giao ti\u1ec1n m\u1eb7t cho 01 \u0111\u01a1n v\u1ecb th\u00ec s\u1eed d\u1ee5ng 01 li\u00ean B\u1ea3ng ki\u1ec3m k\u00ea qu\u1ef9 ti\u1ec1n m\u1eb7t t\u1ea1i ng\u00e0y kho\u00e1 s\u1ed5 (b\u1ea3n ch\u00ednh, \u0111\u00e3 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng\/ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n, th\u1ee7 qu\u1ef9, th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb);<\/p>\n + B\u1ea3ng k\u00ea chi ti\u1ebft s\u1ed1 li\u1ec7u b\u00e0n giao b\u1eb1ng ti\u1ec1n cho t\u1eebng kho\u1ea3n m\u1ee5c t\u1ed1i thi\u1ec3u ph\u1ea3i b\u00e0n giao b\u1eb1ng ti\u1ec1n n\u00eau t\u1ea1i \u0111i\u1ec3m b m\u1ee5c 2.1 ph\u1ea7n 1 ph\u1ee5 l\u1ee5c n\u00e0y v\u00e0 c\u00e1c h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn b\u00e0n giao ti\u1ec1n (n\u1ebfu c\u00f3).<\/p>\n b) \u0110\u1ed1i v\u1edbi h\u00e0ng t\u1ed3n kho:<\/p>\n \u2013 Ch\u1ee9ng t\u1eeb b\u00e0n giao (Phi\u1ebfu xu\u1ea5t kho\/Phi\u1ebfu b\u00e0n giao h\u00e0ng t\u1ed3n kho);<\/p>\n \u2013 B\u1ea3n sao S\u1ed5 chi ti\u1ebft nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh c\u1ee7a Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p.<\/p>\n L\u01b0u \u00fd:<\/i>\u00a0Phi\u1ebfu xu\u1ea5t kho\/Phi\u1ebfu b\u00e0n giao h\u00e0ng t\u1ed3n kho (g\u1ecdi chung l\u00e0 Phi\u1ebfu xu\u1ea5t kho) ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin, s\u1ed1 li\u1ec7u v\u1ec1 ch\u1ee7ng lo\u1ea1i, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, t\u1ed5ng gi\u00e1 tr\u1ecb, ch\u1eef k\u00fd c\u1ee7a \u0111\u1ea1i di\u1ec7n b\u00ean b\u00e0n giao v\u00e0 b\u00ean nh\u1eadn b\u00e0n giao.<\/p>\n c) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng:<\/p>\n \u2013 Ch\u1ee9ng t\u1eeb b\u00e0n giao (Phi\u1ebfu b\u00e0n giao);<\/p>\n \u2013 C\u00e1c h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u ph\u1ea3i b\u00e0n giao nh\u01b0 sau:<\/p>\n + B\u1ea3n sao Th\u1ebb TSC\u0110 theo quy \u0111\u1ecbnh c\u1ee7a Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p;<\/p>\n + B\u1ea3n sao S\u1ed5 theo d\u00f5i TSC\u0110 v\u00e0 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 t\u1ea1i n\u01a1i s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p.<\/p>\n L\u01b0u \u00fd:<\/i>\u00a0Phi\u1ebfu b\u00e0n giao ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin, s\u1ed1 li\u1ec7u v\u1ec1 lo\u1ea1i, nh\u00f3m t\u00e0i s\u1ea3n, nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i v\u00e0 c\u00e1c th\u00f4ng tin kh\u00e1c c\u00f3 li\u00ean quan.<\/p>\n d) \u0110\u1ed1i v\u1edbi c\u00f4ng tr\u00ecnh, d\u1ef1 \u00e1n d\u1edf dang:<\/p>\n \u2013 Ch\u1ee9ng t\u1eeb b\u00e0n giao (Phi\u1ebfu b\u00e0n giao);<\/p>\n \u2013 C\u00e1c h\u1ed3 s\u01a1 d\u1edf dang c\u00f3 li\u00ean quan (\u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc t\u1ea1i \u0111i\u1ec3m d m\u1ee5c 2.1 ph\u1ea7n I ph\u1ee5 l\u1ee5c n\u00e0y) \u0111\u1ec3 \u0111\u01a1n v\u1ecb m\u1edbi ti\u1ebfp t\u1ee5c theo d\u00f5i v\u00e0 quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh, d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh theo quy \u0111\u1ecbnh.<\/p>\n L\u01b0u \u00fd:<\/i><\/p>\n \u2013 Phi\u1ebfu b\u00e0n giao ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin, s\u1ed1 li\u1ec7u v\u1ec1 chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang (bao g\u1ed3m c\u1ea3 d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh \u0111\u00e3 b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ch\u1edd ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n), th\u00f4ng tin kh\u00e1c (n\u1ebfu c\u00f3) li\u00ean quan \u0111\u1ebfn t\u1eebng d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh.<\/p>\n \u2013 \u0110\u01a1n v\u1ecb ph\u1ea3i sao l\u1ee5c l\u1ea1i c\u00e1c t\u00e0i li\u1ec7u, h\u1ed3 s\u01a1 b\u00e0n giao \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u00e3 c\u1ea5p ph\u00e1t tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m s\u1eafp x\u1ebfp, tinh g\u1ecdn b\u1ed9 m\u00e1y ph\u1ee5c v\u1ee5 cho ki\u1ec3m tra, ki\u1ec3m so\u00e1t c\u00f4ng t\u00e1c b\u00e0n giao sau n\u00e0y.<\/p>\n d) \u0110\u1ed1i v\u1edbi kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tra:<\/p>\n \u2013 Ch\u1ee9ng t\u1eeb b\u00e0n giao (Phi\u1ebfu b\u00e0n giao);<\/p>\n \u2013 B\u1ea3n sao B\u1ea3ng \u0111\u1ed1i chi\u1ebfu x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 v\u1edbi t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 v\u00e0 c\u00e1c h\u1ed3 s\u01a1 kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00f4ng n\u1ee3 d\u1edf dang.<\/p>\n L\u01b0u \u00fd:<\/i>\u00a0Phi\u1ebfu b\u00e0n giao ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin, s\u1ed1 li\u1ec7u v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i thu, ph\u1ea3i tr\u1ea3, s\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 v\u00e0 c\u00e1c th\u00f4ng tin kh\u00e1c c\u00f3 li\u00ean quan (n\u1ebfu c\u00f3).<\/p>\n c) B\u00e0n giao c\u00e1c Qu\u1ef9 thu\u1ed9c \u0111\u01a1n v\u1ecb, kinh ph\u00ed t\u1eeb k\u1ef3 tr\u01b0\u1edbc mang sang<\/p>\n H\u1ed3 s\u01a1 b\u00e0n giao c\u00e1c Qu\u1ef9 thu\u1ed9c \u0111\u01a1n v\u1ecb, kinh ph\u00ed t\u1eeb k\u1ef3 tr\u01b0\u1edbc mang sang bao g\u1ed3m ch\u1ee9ng t\u1eeb b\u00e0n giao (Phi\u1ebfu b\u00e0n giao) v\u00e0 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u ph\u1ea3i b\u00e0n giao c\u00f3 li\u00ean quan.<\/p>\n L\u01b0u \u00fd:<\/i>\u00a0Phi\u1ebfu b\u00e0n giao ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin, s\u1ed1 li\u1ec7u theo t\u1eebng qu\u00fd, t\u1eebng lo\u1ea1i kinh ph\u00ed t\u1eeb k\u1ef3 tr\u01b0\u1edbc mang sang.<\/p>\n g) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111i thu\u00ea:<\/p>\n H\u1ed3 s\u01a1 b\u00e0n giao t\u00e0i s\u1ea3n \u0111i thu\u00ea bao g\u1ed3m ch\u1ee9ng t\u1eeb b\u00e0n giao (Phi\u1ebfu b\u00e0n giao), h\u1ee3p \u0111\u1ed3ng thu\u00ea v\u00e0 c\u00e1c h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u kh\u00e1c ph\u1ea3i b\u00e0n giao c\u00f3 li\u00ean quan.<\/p>\n L\u01b0u \u00fd:<\/i>\u00a0Phi\u1ebfu b\u00e0n giao ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin, s\u1ed1 li\u1ec7u c\u1ee7a t\u1eebng lo\u1ea1i, nh\u00f3m t\u00e0i s\u1ea3n \u0111i thu\u00ea, b\u00ean cho thu\u00ea, th\u1eddi h\u1ea1n thu\u00ea.<\/p>\n h) B\u00e0n giao b\u1ea3n \u0111\u1ed1i chi\u1ebfu d\u1ef1 to\u00e1n n\u0103m cu\u1ed1i c\u00f9ng tr\u01b0\u1edbc khi s\u1eafp x\u1ebfp, trong \u0111\u00f3 g\u1ed3m c\u00f3 th\u00f4ng tin s\u1ed1 d\u01b0 d\u1ef1 to\u00e1n c\u00f2n l\u1ea1i ph\u1ea3i b\u00e0n giao sang \u0111\u01a1n v\u1ecb m\u1edbi (n\u1ebfu c\u00f3), ho\u1eb7c s\u1ed1 d\u01b0 d\u1ef1 to\u00e1n b\u1ecb h\u1ee7y b\u1ecf t\u1ea1i ng\u00e0y tr\u01b0\u1edbc ng\u00e0y quy\u1ebft \u0111\u1ecbnh s\u1eafp x\u1ebfp, tinh g\u1ecdn b\u1ed9 m\u00e1y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/p>\n i) B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, B\u00e1o c\u00e1o quy\u1ebft to\u00e1n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n cu\u1ed1i c\u00f9ng tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh s\u1eafp x\u1ebfp, tinh g\u1ecdn b\u1ed9 m\u00e1y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/p>\n k) C\u00e1c h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u kh\u00e1c ph\u1ea3i b\u00e0n giao ph\u00f9 h\u1ee3p v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf t\u1ea1i \u0111\u01a1n v\u1ecb.<\/p>\n * L\u01b0u \u00fd:<\/i>\u00a0To\u00e0n b\u1ed9 c\u00e1c t\u00e0i li\u1ec7u b\u1ea3n sao \u0111\u01b0\u1ee3c b\u00e0n giao n\u00eau tr\u00ean ph\u1ea3i bao g\u1ed3m to\u00e0n b\u1ed9 s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu kh\u1edbp \u0111\u00fang khi kho\u00e1 s\u1ed5 k\u1ebf to\u00e1n v\u00e0 ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd, \u0111\u00f3ng d\u1ea5u c\u1ee7a b\u00ean b\u00e0n giao.<\/p>\n 1.1.2. \u0110\u1ed1i v\u1edbi t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111ang c\u00f2n trong th\u1eddi h\u1ea1n l\u01b0u tr\u1eef<\/i><\/p>\n \u0110\u1ed1i v\u1edbi t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a c\u00e1c k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111ang c\u00f2n trong th\u1eddi h\u1ea1n l\u01b0u tr\u1eef \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m tr\u01b0\u1edbc khi s\u1eafp x\u1ebfp, tinh g\u1ecdn b\u1ed9 m\u00e1y c\u1ee7a \u0111\u01a1n v\u1ecb b\u00e0n giao: Tr\u00ean c\u01a1 s\u1edf s\u1ed5 theo d\u00f5i t\u00e0i li\u1ec7u k\u1ebf to\u00e1n l\u01b0u tr\u1eef, \u0111\u01a1n v\u1ecb ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n b\u00e0n giao, trong \u0111\u00f3 ghi r\u00f5 n\u01a1i l\u01b0u tr\u1eef, c\u00e1c t\u00e0i li\u1ec7u \u0111\u00e3 \u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef \u0111\u1ea3m b\u1ea3o c\u00f3 th\u1ec3 tra c\u1ee9u \u0111\u01b0\u1ee3c trong su\u1ed1t th\u1eddi h\u1ea1n l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n.<\/p>\n 1.1.3. C\u00e1c n\u1ed9i dung kh\u00e1c<\/i><\/p>\n \u2013 \u0110\u01a1n v\u1ecb ph\u1ea3i k\u1ecbp th\u1eddi ho\u00e0n thi\u1ec7n c\u00e1c y\u1ebfu t\u1ed1 ph\u00e1p l\u00fd tr\u00ean t\u1eebng lo\u1ea1i t\u00e0i li\u1ec7u theo quy \u0111\u1ecbnh \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c b\u00e0n giao, \u0111\u1eb7c bi\u1ec7t l\u00e0 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n n\u0103m 2024 v\u00e0 k\u1ef3 k\u1ebf to\u00e1n cu\u1ed1i c\u00f9ng n\u0103m 2025.<\/p>\n \u2013 Bi\u00ean b\u1ea3n b\u00e0n giao v\u1ec1 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh 03 b\u1ea3n; trong \u0111\u00f3 01 b\u1ea3n l\u01b0u h\u1ed3 s\u01a1 b\u00e0n giao c\u1ee7a \u0111\u01a1n v\u1ecb c\u0169; 01 b\u1ea3n l\u01b0u t\u1ea1i \u0111\u01a1n v\u1ecb nh\u1eadn b\u00e0n giao v\u00e0 l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 h\u1ea1ch to\u00e1n nh\u1eadn b\u00e0n giao, 01 b\u1ea3n g\u1eedi v\u1ec1 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean (n\u1ebfu tr\u1ef1c thu\u1ed9c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean).<\/p>\n 1.2. Th\u1ef1c hi\u1ec7n b\u00e0n giao<\/i><\/b><\/p>\n C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m 1.1 ph\u1ea7n n\u00e0y, \u0111\u01a1n v\u1ecb l\u1eadp h\u1ed3 s\u01a1 b\u00e0n giao v\u00e0 th\u1ef1c hi\u1ec7n b\u00e0n giao t\u00e0i s\u1ea3n, kinh ph\u00ed, ngu\u1ed3n l\u1ef1c sang c\u00e1c \u0111\u01a1n v\u1ecb m\u1edbi theo ph\u01b0\u01a1ng \u00e1n s\u1eafp x\u1ebfp. \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng sau khi s\u1eafp x\u1ebfp th\u00ec ph\u1ea3i \u0111\u1ea3m b\u1ea3o sau khi b\u00e0n giao, to\u00e0n b\u1ed9 s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh k\u1ef3 k\u1ebf to\u00e1n cu\u1ed1i c\u00f9ng ph\u1ea3i h\u1ebft s\u1ed1 d\u01b0.<\/p>\n 1.3. C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n sau khi b\u00e0n giao<\/i><\/b><\/p>\n a) C\u0103n c\u1ee9 Bi\u00ean b\u1ea3n b\u00e0n giao s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n v\u00e0 Ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf \u0111\u00e3 b\u00e0n giao (Phi\u1ebfu chi, \u1ee6y nhi\u1ec7m chi, Phi\u1ebfu xu\u1ea5t kho, Phi\u1ebfu b\u00e0n giao,\u2026), \u0111\u01a1n v\u1ecb ph\u1ea3i l\u1eadp B\u1ea3ng k\u00ea chi ti\u1ebft b\u00e0n giao \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u1edbi s\u1ed5 k\u1ebf to\u00e1n k\u1ef3 cu\u1ed1i c\u00f9ng nh\u1eb1m t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin s\u1ed1 li\u1ec7u \u0111\u00e3 b\u00e0n giao cho c\u00e1c \u0111\u01a1n v\u1ecb m\u1edbi v\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u00e3 t\u1ea5t to\u00e1n h\u1ebft s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n sau khi b\u00e0n giao, l\u00e0 c\u01a1 s\u1edf thanh tra, ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu v\u00e0 x\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1eadp th\u1ec3, c\u00e1 nh\u00e2n sau khi ho\u00e0n th\u00e0nh c\u00f4ng t\u00e1c b\u00e0n giao, \u0111\u1ea3m b\u1ea3o c\u00f4ng vi\u1ec7c b\u00e0n giao \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n b) \u0110\u01a1n v\u1ecb l\u1eadp c\u00e1c B\u1ea3ng k\u00ea chi ti\u1ebft b\u00e0n giao theo m\u1eabu g\u1ee3i \u00fd t\u1ea1i Ph\u1ee5 l\u1ee5c II. Ngo\u00e0i c\u00e1c ch\u1ec9 ti\u00eau, m\u1eabu bi\u1ec3u t\u1ea1i Ph\u1ee5 l\u1ee5c II, \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 b\u1ed5 sung c\u00e1c chi ti\u1ebft b\u00e0n giao kh\u00e1c ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u th\u1ef1c t\u1ebf b\u00e0n giao t\u1ea1i \u0111\u01a1n v\u1ecb.<\/p>\n H\u1ed3 s\u01a1, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n k\u00e8m theo Bi\u00ean b\u1ea3n b\u00e0n giao c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean bao g\u1ed3m:<\/p>\n 1. Danh s\u00e1ch c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c b\u00e0n giao cho \u0111\u01a1n v\u1ecb m\u1edbi;<\/p>\n 2. Bi\u00ean b\u1ea3n b\u00e0n giao s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c ph\u1ea3i b\u00e0n giao t\u00e0i s\u1ea3n, t\u00e0i ch\u00ednh cho \u0111\u01a1n v\u1ecb kh\u00e1c, \u0111\u00e3 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 x\u00e1c nh\u1eadn c\u1ee7a b\u00ean b\u00e0n giao v\u00e0 b\u00ean nh\u1eadn b\u00e0n giao theo h\u01b0\u1edbng d\u1eabn t\u1ea1i m\u1ee5c 1.1 ph\u1ea7n II ph\u1ee5 l\u1ee5c n\u00e0y;<\/p>\n 3. B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh t\u1eeb ng\u00e0y 01\/01\/2025 \u0111\u1ebfn h\u1ebft ng\u00e0y tr\u01b0\u1edbc ng\u00e0y quy\u1ebft \u0111\u1ecbnh s\u1eafp x\u1ebfp, tinh g\u1ecdn b\u1ed9 m\u00e1y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c kh\u00f4ng ph\u1ea3i b\u00e0n giao t\u00e0i s\u1ea3n, t\u00e0i ch\u00ednh cho \u0111\u01a1n v\u1ecb kh\u00e1c;<\/p>\n 4. H\u1ed3 s\u01a1, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n kh\u00e1c c\u00f3 li\u00ean quan theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd.<\/p>\n a) Vi\u1ec7c m\u1edf s\u1ed5 k\u1ebf to\u00e1n n\u0103m 2025:<\/p>\n \u2013 \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf m\u1edbi h\u00ecnh th\u00e0nh sau khi s\u1eafp x\u1ebfp, tinh g\u1ecdn b\u1ed9 m\u00e1y b\u1eaft \u0111\u1ea7u m\u1edf s\u1ed5 k\u1ebf to\u00e1n n\u0103m 2025 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Th\u00f4ng t\u01b0 s\u1ed1\u00a024\/2024\/TT-BTC<\/strong>\u00a0k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh s\u1eafp x\u1ebfp, tinh g\u1ecdn b\u1ed9 m\u00e1y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh. Theo \u0111\u00f3, k\u1ef3 k\u1ebf to\u00e1n n\u0103m 2025 c\u1ee7a \u0111\u01a1n v\u1ecb m\u1edbi n\u00e0y \u0111\u01b0\u1ee3c b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh s\u1eafp x\u1ebfp, tinh g\u1ecdn b\u1ed9 m\u00e1y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/p>\n \u2013 C\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c \u0111\u01b0\u1ee3c nh\u1eadn b\u00e0n giao t\u00e0i s\u1ea3n, ngu\u1ed3n l\u1ef1c, kinh ph\u00ed trong qu\u00e1 tr\u00ecnh s\u1eafp x\u1ebfp, tinh g\u1ecdn b\u1ed9 m\u00e1y n\u0103m 2025 b\u1eaft \u0111\u1ea7u m\u1edf s\u1ed5 k\u1ebf to\u00e1n n\u0103m 2025 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Th\u00f4ng t\u01b0 s\u1ed1\u00a024\/2024\/TT-BTC\u00a0.<\/strong><\/p>\n b) \u0110\u01a1n v\u1ecb nh\u1eadn b\u00e0n giao th\u1ef1c hi\u1ec7n m\u1edf chi ti\u1ebft T\u00e0i kho\u1ea3n 3388 \u201cPh\u1ea3i tra kh\u00e1c\u201d \u0111\u1ec3 theo d\u00f5i chi ti\u1ebft s\u1ed1 li\u1ec7u nh\u1eadn b\u00e0n giao trong qu\u00e1 tr\u00ecnh s\u1eafp x\u1ebfp, tinh g\u1ecdn b\u1ed9 m\u00e1y.<\/p>\n c) C\u0103n c\u1ee9 bi\u00ean b\u1ea3n b\u00e0n giao v\u00e0 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf h\u1ea1ch to\u00e1n nh\u1eadn s\u1ed1 li\u1ec7u b\u00e0n giao v\u00e0o s\u1ed1 ph\u00e1t sinh tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n n\u0103m 2025 theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0\u00a024\/2024\/TT-BTC\u00a0.<\/strong><\/p>\n d) B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025 c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi h\u00ecnh th\u00e0nh sau khi s\u1eafp x\u1ebfp, tinh g\u1ecdn b\u1ed9 m\u00e1y kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 (\u0111\u1ed1i v\u1edbi B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh), kh\u00f4ng c\u00f3 s\u1ed1 so s\u00e1nh n\u0103m tr\u01b0\u1edbc (\u0111\u1ed1i v\u1edbi B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7).<\/p>\n 2.1. Nh\u1eadn b\u00e0n giao TSC\u0110:<\/p>\n C\u0103n c\u1ee9 bi\u00ean b\u1ea3n b\u00e0n giao v\u00e0 h\u1ed3 s\u01a1 c\u1ee7a TSC\u0110 nh\u1eadn b\u00e0n giao, ghi:<\/p>\n N\u1ee3 TK 211 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb (nguy\u00ean gi\u00e1 TSC\u0110)<\/p>\n C\u00f3 TK 421- Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) lu\u1ef9 k\u1ebf (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i TSC\u0110- gi\u00e1 tr\u1ecb TSC\u0110 \u0111\u00e3 thanh to\u00e1n t\u1eeb c\u00e1c ngu\u1ed3n c\u1ee7a \u0111\u01a1n v\u1ecb)<\/p>\n C\u00f3 TK 341- Ph\u1ea3i tr\u1ea3 n\u1ee3 vay (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i TSC\u0110- ph\u1ea7n gi\u00e1 tr\u1ecb TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb ngu\u1ed3n \u0111i vay, huy \u0111\u1ed9ng ch\u01b0a tr\u1ea3 n\u1ee3)<\/p>\n C\u00f3 TK 214- Kh\u1ea5u hao v\u00e0 hao m\u00f2n lu\u1ef9 k\u1ebf TSCD c\u1ee7a \u0111\u01a1n v\u1ecb (gi\u00e1 tr\u1ecb hao m\u00f2n lu\u1ef9 k\u1ebf)<\/p>\n 2.2. Nh\u1eadn b\u00e0n giao c\u00f4ng tr\u00ecnh, d\u1ef1 \u00e1n d\u1edf dang:<\/p>\n C\u0103n c\u1ee9 bi\u00ean b\u1ea3n b\u00e0n giao v\u00e0 h\u1ed3 s\u01a1 c\u00f4ng tr\u00ecnh, d\u1ef1 \u00e1n nh\u1eadn b\u00e0n giao, ghi:<\/p>\n N\u1ee3 TK 241- Mua s\u1eafm, \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang (gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh, d\u1ef1 \u00e1n d\u1edf dang)<\/p>\n C\u00f3 TK 421- Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) lu\u1ef9 k\u1ebf (gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh, d\u1ef1 \u00e1n \u0111\u00e3 thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh t\u1eeb c\u00e1c ngu\u1ed3n c\u1ee7a \u0111\u01a1n v\u1ecb)<\/p>\n C\u00f3 TK 341- Ph\u1ea3i tr\u1ea3 n\u1ee3 vay (gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh, d\u1ef1 \u00e1n \u0111\u00e3 thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh ngu\u1ed3n \u0111i vay, huy \u0111\u1ed9ng ch\u01b0a tr\u1ea3 n\u1ee3)<\/p>\n C\u00f3 TK 331- Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh, d\u1ef1 \u00e1n \u0111\u00e3 nghi\u1ec7m thu v\u1edbi nh\u00e0 th\u1ea7u ch\u01b0a thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh)<\/p>\n 2.3. Nh\u1eadn b\u00e0n giao h\u00e0ng t\u1ed3n kho:<\/p>\n C\u0103n c\u1ee9 bi\u00ean b\u1ea3n b\u00e0n giao v\u00e0 h\u1ed3 s\u01a1 c\u1ee7a h\u00e0ng t\u1ed3n kho nh\u1eadn b\u00e0n giao, ghi:<\/p>\n N\u1ee3 c\u00e1c TK 152, 153, \u2026<\/p>\n C\u00f3 TK 421 \u2013 Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) lu\u1ef9 k\u1ebf.<\/p>\n 2.4. Nh\u1eadn b\u00e0n giao ti\u1ec1n:<\/p>\n C\u0103n c\u1ee9 bi\u00ean b\u1ea3n b\u00e0n giao v\u00e0 h\u1ed3 s\u01a1 c\u00f3 li\u00ean quan \u0111\u01a1n v\u1ecb ph\u1ea3i ki\u1ec3m so\u00e1t s\u1ed1 li\u1ec7u nh\u1eadn b\u00e0n giao ti\u1ec1n kh\u1edbp v\u1edbi h\u1ed3 s\u01a1 b\u00e0n giao \u0111\u00e3 k\u00fd nh\u1eadn khi b\u00e0n giao.<\/p>\n a) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb x\u00e1c \u0111\u1ecbnh ch\u1eafc ch\u1eafn \u0111\u01b0\u1ee3c t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng khi nh\u1eadn b\u00e0n giao ti\u1ec1n:<\/p>\n + \u0110\u1ed1i v\u1edbi ti\u1ec1n m\u1eb7t: C\u0103n c\u1ee9 phi\u1ebfu thu ti\u1ec1n th\u1ef1c t\u1ebf, ghi:<\/p>\n N\u1ee3 TK 111- Ti\u1ec1n m\u1eb7t<\/p>\n C\u00f3 c\u00e1c TK 131, 135, 338, 353, 431, 468,\u2026<\/p>\n + \u0110\u1ed1i v\u1edbi ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, kho b\u1ea1c: C\u0103n c\u1ee9 v\u00e0o b\u00e1o c\u00f3 c\u1ee7a ng\u00e2n h\u00e0ng, kho b\u1ea1c v\u1ec1 kho\u1ea3n ti\u1ec1n nh\u1eadn b\u00e0n giao, ghi:<\/p>\n N\u1ee3 TK 112- Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, Kho b\u1ea1c<\/p>\n C\u00f3 c\u00e1c TK 131,135, 338, 353, 431,468,\u2026.<\/p>\n b) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb ch\u01b0a x\u00e1c \u0111\u1ecbnh ch\u1eafc ch\u1eafn \u0111\u01b0\u1ee3c t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng khi nh\u1eadn b\u00e0n giao ti\u1ec1n:<\/p>\n + \u0110\u1ed1i v\u1edbi ti\u1ec1n m\u1eb7t: C\u0103n c\u1ee9 phi\u1ebfu thu ti\u1ec1n th\u1ef1c t\u1ebf, ghi:<\/p>\n N\u1ee3 TK 111- Ti\u1ec1n m\u1eb7t<\/p>\n C\u00f3 TK 338- Ph\u1ea3i tr\u1ea3 kh\u00e1c (3388- Chi ti\u1ebft nh\u1eadn b\u00e0n giao trong qu\u00e1 tr\u00ecnh s\u1eafp x\u1ebfp, tinh g\u1ecdn b\u1ed9 m\u00e1y)<\/p>\n + \u0110\u1ed1i v\u1edbi ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, kho b\u1ea1c: C\u0103n c\u1ee9 v\u00e0o b\u00e1o c\u00f3 c\u1ee7a ng\u00e2n h\u00e0ng, kho b\u1ea1c v\u1ec1 kho\u1ea3n ti\u1ec1n nh\u1eadn b\u00e0n giao, ghi:<\/p>\n N\u1ee3 TK 112- Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, Kho b\u1ea1c<\/p>\n C\u00f3 TK 338- Ph\u1ea3i tr\u1ea3 kh\u00e1c (3388- Chi ti\u1ebft nh\u1eadn b\u00e0n giao trong qu\u00e1 tr\u00ecnh s\u1eafp x\u1ebfp, tinh g\u1ecdn b\u1ed9 m\u00e1y)<\/p>\n 2.5. Nh\u1eadn b\u00e0n giao c\u00e1c kho\u1ea3n ph\u1ea3i thu:<\/p>\n C\u0103n c\u1ee9 bi\u00ean b\u1ea3n b\u00e0n giao v\u00e0 h\u1ed3 s\u01a1 c\u00e1c kho\u1ea3n ph\u1ea3i thu, trong \u0111\u00f3 \u0111\u00e3 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i thu, \u0111\u01a1n v\u1ecb nh\u1eadn b\u00e0n giao ph\u1ea3i h\u1ea1ch to\u00e1n chi ti\u1ebft \u0111\u1ebfn t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i thu theo h\u1ed3 s\u01a1 b\u00e0n giao, ghi:<\/p>\n N\u1ee3 c\u00e1c TK 131, 133,\u2026<\/p>\n C\u00f3 TK 338- Ph\u1ea3i tr\u1ea3 kh\u00e1c (3388- Chi ti\u1ebft nh\u1eadn b\u00e0n giao trong qu\u00e1 tr\u00ecnh s\u1eafp x\u1ebfp, tinh g\u1ecdn b\u1ed9 m\u00e1y)<\/p>\n 2.6. Nh\u1eadn b\u00e0n giao c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3:<\/p>\n C\u0103n c\u1ee9 bi\u00ean b\u1ea3n b\u00e0n giao v\u00e0 h\u1ed3 s\u01a1 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, trong \u0111\u00f3 \u0111\u00e3 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3, \u0111\u01a1n v\u1ecb nh\u1eadn b\u00e0n giao ph\u1ea3i h\u1ea1ch to\u00e1n chi ti\u1ebft \u0111\u1ebfn t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3 theo h\u1ed3 s\u01a1 b\u00e0n giao.<\/p>\n a) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb x\u00e1c \u0111\u1ecbnh ch\u1eafc ch\u1eafn \u0111\u01b0\u1ee3c t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng khi nh\u1eadn b\u00e0n giao, ghi:<\/p>\n N\u1ee3 c\u00e1c TK 111, 112, 241,\u2026<\/p>\n C\u00f3 c\u00e1c TK 331, 338, 341,\u2026<\/p>\n b) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb ch\u01b0a x\u00e1c \u0111\u1ecbnh ch\u1eafc ch\u1eafn \u0111\u01b0\u1ee3c t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng khi nh\u1eadn b\u00e0n giao, ghi:<\/p>\n N\u1ee3 TK 338- Ph\u1ea3i tr\u1ea3 kh\u00e1c (3388- Chi ti\u1ebft nh\u1eadn b\u00e0n giao trong qu\u00e1 tr\u00ecnh s\u1eafp x\u1ebfp, tinh g\u1ecdn b\u1ed9 m\u00e1y)<\/p>\n C\u00f3 c\u00e1c TK 331, 338,\u2026<\/p>\n 2.7. Nh\u1eadn b\u00e0n giao li\u00ean quan \u0111\u1ebfn s\u1ed1 li\u1ec7u t\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng:<\/p>\n a) Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn b\u00e0n giao TSC\u0110 th\u1eeba ch\u01b0a c\u00f3 h\u1ed3 s\u01a1 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u1ea1ch to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb c\u0169, b\u00e0n giao sang \u0111\u01a1n v\u1ecb m\u1edbi ti\u1ebfp t\u1ee5c x\u1eed l\u00fd ho\u1eb7c c\u00e1c TSC\u0110 \u0111ang \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean t\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng: C\u0103n c\u1ee9 bi\u00ean b\u1ea3n b\u00e0n giao v\u00e0 h\u1ed3 s\u01a1 b\u00e0n giao, h\u1ea1ch to\u00e1n theo gi\u00e1 tr\u1ecb quy \u01b0\u1edbc 01 \u0111\u1ed3ng\/01 t\u00e0i s\u1ea3n, ghi:<\/p>\n N\u1ee3 TK 002- T\u00e0i s\u1ea3n nh\u1eadn gi\u1eef h\u1ed9, nh\u1eadn gia c\u00f4ng<\/p>\n b) Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn b\u00e0n giao c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111ang s\u1eed d\u1ee5ng: C\u0103n c\u1ee9 bi\u00ean b\u1ea3n b\u00e0n giao v\u00e0 h\u1ed3 s\u01a1 c\u1ee7a c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111ang s\u1eed d\u1ee5ng nh\u1eadn b\u00e0n giao, ghi:<\/p>\n N\u1ee3 TK 003- C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111ang s\u1eed d\u1ee5ng<\/p>\n c) Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn b\u00e0n giao d\u1ef1 to\u00e1n NSNN:<\/p>\n \u2013 C\u0103n c\u1ee9 bi\u00ean b\u1ea3n b\u00e0n giao v\u00e0 h\u1ed3 s\u01a1 nh\u1eadn b\u00e0n giao d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp sang \u0111\u01a1n v\u1ecb m\u1edbi, ghi:<\/p>\n N\u1ee3 c\u00e1c TK 008 (00821, 00822), 009 (0092, 0093)<\/p>\n \u2013 Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb nh\u1eadn b\u00e0n giao v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m quy\u1ebft to\u00e1n c\u1ea3 ph\u1ea7n kinh ph\u00ed \u0111\u00e3 s\u1eed d\u1ee5ng n\u0103m 2025 tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh s\u1eafp x\u1ebfp, tinh g\u1ecdn b\u1ed9 m\u00e1y v\u00e0 s\u1ed1 li\u1ec7u n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o quy\u1ebft to\u00e1n n\u0103m 2025, c\u0103n c\u1ee9 bi\u00ean b\u1ea3n b\u00e0n giao v\u00e0 h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan, ghi:<\/p>\n C\u00f3 c\u00e1c TK 008 (008211, 008212, 008221, 008222), 009 (0092, 0093)<\/p>\n 2.8. Sau khi x\u1eed l\u00fd, v\u1ec1 nguy\u00ean t\u1eafc T\u00e0i kho\u1ea3n 3388 \u201cPh\u1ea3i tr\u1ea3 kh\u00e1c\u201d (chi ti\u1ebft nh\u1eadn b\u00e0n giao trong qu\u00e1 tr\u00ecnh s\u1eafp x\u1ebfp, tinh g\u1ecdn b\u1ed9 m\u00e1y) ph\u1ea3i h\u1ebft s\u1ed1 d\u01b0. Tr\u01b0\u1eddng h\u1ee3p T\u00e0i kho\u1ea3n chi ti\u1ebft n\u00e0y kh\u00f4ng h\u1ebft s\u1ed1 d\u01b0 \u0111\u01a1n v\u1ecb ph\u1ea3i ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1 b\u00e0n giao chi ti\u1ebft \u0111\u1ea3m b\u1ea3o t\u1ea5t to\u00e1n h\u1ebft s\u1ed1 li\u1ec7u.<\/p>\n","protected":false},"excerpt":{"rendered":" 1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc, trong v\u00e0 sau khi s\u1eafp x\u1ebfp, tinh g\u1ecdn b\u1ed9 m\u00e1y; h\u1ed3 s\u01a1, s\u1ed1 li\u1ec7u c\u1ea7n b\u00e0n giao v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb nh\u1eadn b\u00e0n giao theo c\u00f4ng v\u0103n\u00a01010\/BTC-QLKT ng\u00e0y 23 th\u00e1ng 01 n\u0103m…<\/p>\n","protected":false},"author":51,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-58323","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/58323","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/users\/51"}],"version-history":[{"count":2,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/58323\/revisions"}],"predecessor-version":[{"id":58337,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/58323\/revisions\/58337"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=58323"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=58323"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=58323"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}\n
2. Quy \u0111\u1ecbnh t\u1ea1i ph\u1ee5 l\u1ee5c I k\u00e8m c\u00f4ng v\u0103n 1010\/BTC-QLKT<\/h3>\n
I. C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n thu\u1ed9c di\u1ec7n b\u1ecb s\u1eafp x\u1ebfp tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m s\u1eafp x\u1ebfp, tinh g\u1ecdn b\u1ed9 m\u00e1y<\/b><\/h4>\n
1. X\u00e1c \u0111\u1ecbnh k\u1ef3 k\u1ebf to\u00e1n n\u0103m cu\u1ed1i c\u00f9ng<\/b><\/h5>\n
2. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m s\u1eafp x\u1ebfp, tinh g\u1ecdn b\u1ed9 m\u00e1y<\/b><\/h5>\n
II. H\u1ed3 s\u01a1 v\u00e0 c\u00f4ng vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n khi k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 b\u00e0n giao s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n sang \u0111\u01a1n v\u1ecb m\u1edbi<\/b><\/h4>\n
1. \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf ph\u1ea3i b\u00e0n giao t\u00e0i s\u1ea3n, t\u00e0i ch\u00ednh cho \u0111\u01a1n v\u1ecb kh\u00e1c<\/b><\/h5>\n
2. \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean<\/b><\/h5>\n
III. C\u00f4ng t\u00e1c k\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u01a1 s\u1edf nh\u1eadn b\u00e0n giao<\/b><\/h4>\n
1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n nh\u1eadn b\u00e0n giao<\/b><\/h5>\n
2. Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/b><\/h5>\n