{"id":6290,"date":"2026-04-17T15:43:40","date_gmt":"2026-04-17T08:43:40","guid":{"rendered":"https:\/\/phasangiaithe.man.net.vn\/?p=6290"},"modified":"2026-04-17T15:43:40","modified_gmt":"2026-04-17T08:43:40","slug":"thu-tuc-thanh-ly-tai-san","status":"publish","type":"post","link":"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-thanh-ly-tai-san\/","title":{"rendered":"Th\u1ee7 t\u1ee5c thanh l\u00fd t\u00e0i s\u1ea3n v\u00e0 quy tr\u00ecnh th\u1ef1c hi\u1ec7n \u0111\u00fang lu\u1eadt"},"content":{"rendered":"<p>Th\u1ee7 t\u1ee5c thanh l\u00fd t\u00e0i s\u1ea3n l\u00e0 quy tr\u00ecnh ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c gi\u00fap doanh nghi\u1ec7p gi\u1ea3i ph\u00f3ng c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a ngu\u1ed3n l\u1ef1c. Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh kh\u00f4ng ch\u1ec9 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p tr\u00e1nh c\u00e1c r\u1ee7i ro v\u1ec1 thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n. D\u1ef1a tr\u00ean c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed hi\u1ec7n h\u00e0nh, quy tr\u00ecnh thanh l\u00fd y\u00eau c\u1ea7u s\u1ef1 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd gi\u1eefa b\u1ed9 ph\u1eadn k\u1ef9 thu\u1eadt, k\u1ebf to\u00e1n v\u00e0 ban l\u00e3nh \u0111\u1ea1o \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, minh b\u1ea1ch v\u00e0 \u0111\u00fang ph\u00e1p lu\u1eadt.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-thanh-ly-tai-san\/#Hieu_ve_thanh_ly_tai_san_co_dinh_va_dieu_kien_ap_dung\" >Hi\u1ec3u v\u1ec1 thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-thanh-ly-tai-san\/#He_thong_van_ban_phap_luat_dieu_chinh_thu_tuc_thanh_ly_tai_san\" >H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt \u0111i\u1ec1u ch\u1ec9nh th\u1ee7 t\u1ee5c thanh l\u00fd t\u00e0i s\u1ea3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-thanh-ly-tai-san\/#Quy_trinh_thuc_hien_thu_tuc_thanh_ly_tai_san_chuan_phap_ly\" >Quy tr\u00ecnh th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thanh l\u00fd t\u00e0i s\u1ea3n chu\u1ea9n ph\u00e1p l\u00fd<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-thanh-ly-tai-san\/#Lap_to_trinh_de_nghi_thanh_ly_tai_san\" >L\u1eadp t\u1edd tr\u00ecnh \u0111\u1ec1 ngh\u1ecb thanh l\u00fd t\u00e0i s\u1ea3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-thanh-ly-tai-san\/#Ban_hanh_quyet_dinh_va_thanh_lap_hoi_dong_kiem_ke\" >Ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh v\u00e0 th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng ki\u1ec3m k\u00ea<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-thanh-ly-tai-san\/#Thuc_hien_kiem_dinh_hien_trang_va_dinh_gia_tai_san\" >Th\u1ef1c hi\u1ec7n ki\u1ec3m \u0111\u1ecbnh hi\u1ec7n tr\u1ea1ng v\u00e0 \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-thanh-ly-tai-san\/#Lua_chon_phuong_thuc_thanh_ly_phu_hop\" >L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng th\u1ee9c thanh l\u00fd ph\u00f9 h\u1ee3p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-thanh-ly-tai-san\/#Thanh_phan_ho_so_thanh_ly_tai_san_co_dinh_bat_buoc\" >Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh b\u1eaft bu\u1ed9c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-thanh-ly-tai-san\/#Huong_dan_hach_toan_va_xu_ly_thue_sau_thanh_ly\" >H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n v\u00e0 x\u1eed l\u00fd thu\u1ebf sau thanh l\u00fd<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-thanh-ly-tai-san\/#Nghiep_vu_ghi_giam_tai_san_co_dinh_huu_hinh\" >Nghi\u1ec7p v\u1ee5 ghi gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-thanh-ly-tai-san\/#Nghiep_vu_ghi_nhan_thu_nhap_khac_tu_viec_thanh_ly\" >Nghi\u1ec7p v\u1ee5 ghi nh\u1eadn thu nh\u1eadp kh\u00e1c t\u1eeb vi\u1ec7c thanh l\u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-thanh-ly-tai-san\/#Nghiep_vu_xu_ly_chi_phi_phat_sinh_khi_thanh_ly\" >Nghi\u1ec7p v\u1ee5 x\u1eed l\u00fd chi ph\u00ed ph\u00e1t sinh khi thanh l\u00fd<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-thanh-ly-tai-san\/#Luu_y_ve_thue_va_rui_ro_thuong_gap_khi_thuc_hien_thu_tuc_thanh_ly_tai_san\" >L\u01b0u \u00fd v\u1ec1 thu\u1ebf v\u00e0 r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thanh l\u00fd t\u00e0i s\u1ea3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-thanh-ly-tai-san\/#Cac_cau_hoi_thuong_gap_ve_thu_tuc_thanh_ly_tai_san\" >C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 th\u1ee7 t\u1ee5c thanh l\u00fd t\u00e0i s\u1ea3n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-thanh-ly-tai-san\/#Doanh_nghiep_duoc_tu_dinh_gia_tai_san_thanh_ly_hay_khong\" >Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n thanh l\u00fd hay kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-thanh-ly-tai-san\/#Tai_san_chua_khau_hao_het_co_duoc_phep_thanh_ly_khong\" >T\u00e0i s\u1ea3n ch\u01b0a kh\u1ea5u hao h\u1ebft c\u00f3 \u0111\u01b0\u1ee3c ph\u00e9p thanh l\u00fd kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-thanh-ly-tai-san\/#Co_bat_buoc_phai_thanh_lap_hoi_dong_khi_thanh_ly_tai_san_khong\" >C\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng khi thanh l\u00fd t\u00e0i s\u1ea3n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-thanh-ly-tai-san\/#Xuat_hoa_don_cho_tai_san_thanh_ly_vao_thoi_diem_nao\" >Xu\u1ea5t h\u00f3a \u0111\u01a1n cho t\u00e0i s\u1ea3n thanh l\u00fd v\u00e0o th\u1eddi \u0111i\u1ec3m n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-thanh-ly-tai-san\/#Tai_san_sau_thanh_ly_khong_ban_duoc_thi_xu_ly_the_nao\" >T\u00e0i s\u1ea3n sau thanh l\u00fd kh\u00f4ng b\u00e1n \u0111\u01b0\u1ee3c th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-thanh-ly-tai-san\/#Ket_luan_ve_viec_thuc_hien_thanh_ly_tai_san\" >K\u1ebft lu\u1eadn v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n thanh l\u00fd t\u00e0i s\u1ea3n<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Hieu_ve_thanh_ly_tai_san_co_dinh_va_dieu_kien_ap_dung\"><\/span>Hi\u1ec3u v\u1ec1 thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6291\" aria-describedby=\"caption-attachment-6291\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6291\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Hieu-ve-thanh-ly-tai-san-co-dinh-va-dieu-kien-ap-dung.jpg\" alt=\"Hie\u0302\u0309u ve\u0302\u0300 thanh ly\u0301 ta\u0300i sa\u0309n co\u0302\u0301 \u0111i\u0323nh va\u0300 \u0111ie\u0302\u0300u kie\u0323\u0302n a\u0301p du\u0323ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Hieu-ve-thanh-ly-tai-san-co-dinh-va-dieu-kien-ap-dung.jpg 1200w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Hieu-ve-thanh-ly-tai-san-co-dinh-va-dieu-kien-ap-dung-300x169.jpg 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Hieu-ve-thanh-ly-tai-san-co-dinh-va-dieu-kien-ap-dung-1024x576.jpg 1024w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Hieu-ve-thanh-ly-tai-san-co-dinh-va-dieu-kien-ap-dung-768x432.jpg 768w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Hieu-ve-thanh-ly-tai-san-co-dinh-va-dieu-kien-ap-dung-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6291\" class=\"wp-caption-text\">Hie\u0302\u0309u ve\u0302\u0300 thanh ly\u0301 ta\u0300i sa\u0309n co\u0302\u0301 \u0111i\u0323nh va\u0300 \u0111ie\u0302\u0300u kie\u0323\u0302n a\u0301p du\u0323ng<\/figcaption><\/figure>\n<p>Thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh ho\u1eb7c v\u00f4 h\u00ecnh l\u00e0 vi\u1ec7c \u0111\u01b0a t\u00e0i s\u1ea3n ra kh\u1ecfi qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh do kh\u00f4ng c\u00f2n mang l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf cho \u0111\u01a1n v\u1ecb. Trong th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb, doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t c\u00e1c \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf \u0111\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh ph\u00f9 h\u1ee3p nh\u1ea5t v\u1edbi t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 n\u0103ng l\u1ef1c s\u1ea3n xu\u1ea5t hi\u1ec7n t\u1ea1i.<\/p>\n<p>C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn c\u1ea7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c n\u00e0y bao g\u1ed3m:<\/p>\n<ul>\n<li>T\u00e0i s\u1ea3n \u0111\u00e3 tr\u00edch kh\u1ea5u hao h\u1ebft nguy\u00ean gi\u00e1 nh\u01b0ng b\u1ecb h\u01b0 h\u1ecfng nghi\u00eam tr\u1ecdng, kh\u00f4ng th\u1ec3 ph\u1ee5c h\u1ed3i ho\u1eb7c chi ph\u00ed s\u1eeda ch\u1eefa v\u01b0\u1ee3t qu\u00e1 l\u1ee3i \u00edch mang l\u1ea1i.<\/li>\n<li>T\u00e0i s\u1ea3n l\u1ea1c h\u1eadu v\u1ec1 c\u00f4ng ngh\u1ec7 so v\u1edbi ti\u00eau chu\u1ea9n s\u1ea3n xu\u1ea5t hi\u1ec7n h\u00e0nh, g\u00e2y ti\u00eau t\u1ed1n n\u0103ng l\u01b0\u1ee3ng ho\u1eb7c gi\u1ea3m n\u0103ng su\u1ea5t lao \u0111\u1ed9ng \u0111\u00e1ng k\u1ec3.<\/li>\n<li>Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u01a1 c\u1ea5u l\u1ea1i quy m\u00f4 s\u1ea3n xu\u1ea5t ho\u1eb7c thay \u0111\u1ed5i lo\u1ea1i h\u00ecnh kinh doanh d\u1eabn \u0111\u1ebfn vi\u1ec7c d\u01b0 th\u1eeba t\u00e0i s\u1ea3n.<\/li>\n<li>T\u00e0i s\u1ea3n b\u1ecb m\u1ea5t m\u00e1t, th\u1ea5t tho\u00e1t ho\u1eb7c h\u01b0 h\u1ecfng do c\u00e1c s\u1ef1 c\u1ed1 kh\u00e1ch quan nh\u01b0 thi\u00ean tai, h\u1ecfa ho\u1ea1n m\u00e0 kh\u00f4ng th\u1ec3 kh\u1eafc ph\u1ee5c.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"He_thong_van_ban_phap_luat_dieu_chinh_thu_tuc_thanh_ly_tai_san\"><\/span>H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt \u0111i\u1ec1u ch\u1ec9nh th\u1ee7 t\u1ee5c thanh l\u00fd t\u00e0i s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p v\u00e0 tr\u00e1nh c\u00e1c sai ph\u1ea1m kh\u00f4ng \u0111\u00e1ng c\u00f3 khi th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc thanh l\u00fd, c\u00e1c doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 v\u00e0o h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c sau \u0111\u00e2y:<\/p>\n<ul>\n<li><a title=\"null\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-200-2014-TT-BTC-huong-dan-Che-do-ke-toan-Doanh-nghiep-263599.aspx\" target=\"_blank\" rel=\"noopener\">Circular 200\/2014\/TT-BTC<\/a>: V\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p, \u0111\u00f3ng vai tr\u00f2 n\u1ec1n t\u1ea3ng cho vi\u1ec7c h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 ghi gi\u1ea3m t\u00e0i s\u1ea3n.<\/li>\n<li><a title=\"null\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-133-2016-TT-BTC-huong-dan-che-do-ke-toan-doanh-nghiep-nho-va-vua-284997.aspx\" target=\"_blank\" rel=\"noopener\">Circular 133\/2016\/TT-BTC<\/a>: Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, quy \u0111\u1ecbnh c\u00e1c m\u1eabu bi\u1ec3u v\u00e0 c\u00e1ch th\u1ee9c h\u1ea1ch to\u00e1n t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<li>Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP: Quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n b\u00e1n t\u00e0i s\u1ea3n ra b\u00ean ngo\u00e0i.<\/li>\n<li><a title=\"null\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tai-chinh-nha-nuoc\/Luat-Quan-ly-su-dung-tai-san-cong-2017-322220.aspx\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng<\/a>: V\u0103n b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh vi\u1ec7c x\u1eed l\u00fd t\u00e0i s\u1ea3n \u0111\u1ed1i v\u1edbi c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb c\u00f3 ngu\u1ed3n g\u1ed1c v\u1ed1n t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_thu_tuc_thanh_ly_tai_san_chuan_phap_ly\"><\/span>Quy tr\u00ecnh th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thanh l\u00fd t\u00e0i s\u1ea3n chu\u1ea9n ph\u00e1p l\u00fd<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6292\" aria-describedby=\"caption-attachment-6292\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6292\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-thuc-hien-thu-tuc-thanh-ly-tai-san-chuan-phap-ly.jpg\" alt=\"Quy tri\u0300nh thu\u031b\u0323c hie\u0323\u0302n thu\u0309 tu\u0323c thanh ly\u0301 ta\u0300i sa\u0309n chua\u0302\u0309n pha\u0301p ly\u0301\" width=\"1200\" height=\"675\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-thuc-hien-thu-tuc-thanh-ly-tai-san-chuan-phap-ly.jpg 1200w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-thuc-hien-thu-tuc-thanh-ly-tai-san-chuan-phap-ly-300x169.jpg 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-thuc-hien-thu-tuc-thanh-ly-tai-san-chuan-phap-ly-1024x576.jpg 1024w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-thuc-hien-thu-tuc-thanh-ly-tai-san-chuan-phap-ly-768x432.jpg 768w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-thuc-hien-thu-tuc-thanh-ly-tai-san-chuan-phap-ly-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6292\" class=\"wp-caption-text\">Quy tri\u0300nh thu\u031b\u0323c hie\u0323\u0302n thu\u0309 tu\u0323c thanh ly\u0301 ta\u0300i sa\u0309n chua\u0302\u0309n pha\u0301p ly\u0301<\/figcaption><\/figure>\n<p>Vi\u1ec7c th\u1ef1c hi\u1ec7n theo m\u1ed9t tr\u00ecnh t\u1ef1 logic v\u00e0 ch\u1eb7t ch\u1ebd kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd t\u1ed1t ngu\u1ed3n v\u1ed1n m\u00e0 c\u00f2n cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 b\u1eb1ng ch\u1ee9ng ph\u00e1p l\u00fd khi gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf. Theo chia s\u1ebb t\u1eeb c\u00e1c chuy\u00ean gia t\u1ea1i <a title=\"null\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/\">MAN &#8211; Master Accountant Network<\/a>, vi\u1ec7c x\u00e2y d\u1ef1ng b\u1ed9 h\u1ed3 s\u01a1 chu\u1ea9n ngay t\u1eeb \u0111\u1ea7u s\u1ebd gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a c\u00e1c r\u1ee7i ro khi quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_to_trinh_de_nghi_thanh_ly_tai_san\"><\/span>L\u1eadp t\u1edd tr\u00ecnh \u0111\u1ec1 ngh\u1ecb thanh l\u00fd t\u00e0i s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>B\u1ed9 ph\u1eadn tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd ho\u1eb7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n ph\u1ea3i ti\u1ebfn h\u00e0nh r\u00e0 so\u00e1t k\u1ef9 l\u01b0\u1ee1ng th\u1ef1c tr\u1ea1ng k\u1ef9 thu\u1eadt. Sau khi x\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n kh\u00f4ng c\u00f2n kh\u1ea3 n\u0103ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, b\u1ed9 ph\u1eadn n\u00e0y l\u1eadp t\u1edd tr\u00ecnh g\u1eedi ban gi\u00e1m \u0111\u1ed1c. Trong v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb, c\u1ea7n m\u00f4 t\u1ea3 chi ti\u1ebft c\u00e1c th\u00f4ng s\u1ed1 k\u1ef9 thu\u1eadt, s\u1ed1 th\u1ebb t\u00e0i s\u1ea3n, nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ban_hanh_quyet_dinh_va_thanh_lap_hoi_dong_kiem_ke\"><\/span>Ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh v\u00e0 th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng ki\u1ec3m k\u00ea<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Sau khi xem x\u00e9t t\u1edd tr\u00ecnh, c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n s\u1ebd ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh thanh l\u00fd t\u00e0i s\u1ea3n v\u00e0 quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng ki\u1ec3m k\u00ea. Th\u00e0nh ph\u1ea7n h\u1ed9i \u0111\u1ed3ng th\u01b0\u1eddng bao g\u1ed3m:<\/p>\n<ul>\n<li>Ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng: \u0110\u1ea1i di\u1ec7n ban l\u00e3nh \u0111\u1ea1o ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n.<\/li>\n<li>Th\u00e0nh vi\u00ean th\u01b0 k\u00fd: K\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c k\u1ebf to\u00e1n theo d\u00f5i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n<li>Th\u00e0nh vi\u00ean chuy\u00ean m\u00f4n: C\u00e1c c\u00e1n b\u1ed9 k\u1ef9 thu\u1eadt am hi\u1ec3u v\u1ec1 \u0111\u1eb7c t\u00ednh v\u1eadn h\u00e0nh c\u1ee7a t\u00e0i s\u1ea3n.<\/li>\n<li>\u0110\u1ea1i di\u1ec7n b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng: Ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp n\u1eafm r\u00f5 l\u1ecbch s\u1eed h\u01b0 h\u1ecfng v\u00e0 s\u1eeda ch\u1eefa c\u1ee7a t\u00e0i s\u1ea3n.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thuc_hien_kiem_dinh_hien_trang_va_dinh_gia_tai_san\"><\/span>Th\u1ef1c hi\u1ec7n ki\u1ec3m \u0111\u1ecbnh hi\u1ec7n tr\u1ea1ng v\u00e0 \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>H\u1ed9i \u0111\u1ed3ng thanh l\u00fd ti\u1ebfn h\u00e0nh h\u1ecdp v\u00e0 ki\u1ec3m tra th\u1ef1c t\u1ebf hi\u1ec7n tr\u01b0\u1eddng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 h\u01b0 h\u1ea1i. \u0110\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n c\u00f3 \u0111\u1eb7c th\u00f9 v\u1ec1 c\u00f4ng ngh\u1ec7 ho\u1eb7c gi\u00e1 tr\u1ecb l\u1edbn, doanh nghi\u1ec7p n\u00ean tham kh\u1ea3o ch\u1ee9ng th\u01b0 c\u1ee7a c\u00e1c c\u00f4ng ty th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ed9c l\u1eadp. Vi\u1ec7c n\u00e0y gi\u00fap x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u1edfi \u0111i\u1ec3m m\u1ed9t c\u00e1ch kh\u00e1ch quan, tr\u00e1nh r\u1ee7i ro th\u1ea5t tho\u00e1t t\u00e0i s\u1ea3n doanh nghi\u1ec7p.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lua_chon_phuong_thuc_thanh_ly_phu_hop\"><\/span>L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng th\u1ee9c thanh l\u00fd ph\u00f9 h\u1ee3p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb thu h\u1ed3i d\u1ef1 ki\u1ebfn v\u00e0 t\u00ecnh tr\u1ea1ng v\u1eadt l\u00fd c\u1ee7a t\u00e0i s\u1ea3n, h\u1ed9i \u0111\u1ed3ng l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng th\u1ee9c x\u1eed l\u00fd t\u1ed1i \u01b0u:<\/p>\n<ul>\n<li>B\u00e1n tr\u1ef1c ti\u1ebfp: \u00c1p d\u1ee5ng cho c\u00e1c t\u00e0i s\u1ea3n gi\u00e1 tr\u1ecb nh\u1ecf, th\u1ef1c hi\u1ec7n d\u1ef1a tr\u00ean vi\u1ec7c l\u1ea5y b\u00e1o gi\u00e1 c\u1ea1nh tranh t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb thu mua.<\/li>\n<li>T\u1ed5 ch\u1ee9c \u0111\u1ea5u gi\u00e1 c\u00f4ng khai: H\u00ecnh th\u1ee9c n\u00e0y gi\u00fap thu h\u1ed3i v\u1ed1n cao nh\u1ea5t cho doanh nghi\u1ec7p v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch tuy\u1ec7t \u0111\u1ed1i.<\/li>\n<li>Ti\u00eau h\u1ee7y ho\u1eb7c b\u00e1n ph\u1ebf li\u1ec7u: S\u1eed d\u1ee5ng cho c\u00e1c t\u00e0i s\u1ea3n \u0111\u00e3 h\u01b0 h\u1ea1i ho\u00e0n to\u00e0n, kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng v\u00e0 kh\u00f4ng th\u1ec3 t\u00e1i s\u1eed d\u1ee5ng.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Thanh_phan_ho_so_thanh_ly_tai_san_co_dinh_bat_buoc\"><\/span>Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh b\u1eaft bu\u1ed9c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>H\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n ghi gi\u1ea3m t\u00e0i s\u1ea3n tr\u00ean h\u1ec7 th\u1ed1ng v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c danh m\u1ee5c h\u1ed3 s\u01a1 c\u1ea7n thi\u1ebft:<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption>B\u1ea3ng danh m\u1ee5c h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb trong th\u1ee7 t\u1ee5c thanh l\u00fd t\u00e0i s\u1ea3n<\/caption>\n<tbody>\n<tr>\n<th style=\"text-align: center;\">Lo\u1ea1i v\u0103n b\u1ea3n<\/th>\n<th style=\"text-align: center;\">M\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng<\/th>\n<th style=\"text-align: center;\">C\u01a1 quan\/B\u1ed9 ph\u1eadn l\u1eadp<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">T\u1edd tr\u00ecnh \u0111\u1ec1 ngh\u1ecb<\/td>\n<td style=\"text-align: center;\">C\u0103n c\u1ee9 kh\u1edfi \u0111\u1ed9ng quy tr\u00ecnh thanh l\u00fd<\/td>\n<td style=\"text-align: center;\">B\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Quy\u1ebft \u0111\u1ecbnh thanh l\u00fd<\/td>\n<td style=\"text-align: center;\">X\u00e1c l\u1eadp t\u00ednh ph\u00e1p l\u00fd c\u1ee7a quy tr\u00ecnh<\/td>\n<td style=\"text-align: center;\">Ban l\u00e3nh \u0111\u1ea1o ph\u00ea duy\u1ec7t<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Bi\u00ean b\u1ea3n h\u1ecdp h\u1ed9i \u0111\u1ed3ng<\/td>\n<td style=\"text-align: center;\">Ghi nh\u1eadn \u00fd ki\u1ebfn \u0111\u00e1nh gi\u00e1 v\u00e0 \u0111\u1ecbnh gi\u00e1<\/td>\n<td style=\"text-align: center;\">H\u1ed9i \u0111\u1ed3ng thanh l\u00fd t\u00e0i s\u1ea3n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Bi\u00ean b\u1ea3n thanh l\u00fd (M\u1eabu 03-TSC\u0110)<\/td>\n<td style=\"text-align: center;\">Ch\u1ee9ng t\u1eeb g\u1ed1c \u0111\u1ec3 h\u1ea1ch to\u00e1n ghi gi\u1ea3m<\/td>\n<td style=\"text-align: center;\">K\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">H\u1ee3p \u0111\u1ed3ng v\u00e0 H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/td>\n<td style=\"text-align: center;\">Ch\u1ee9ng minh giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng<\/td>\n<td style=\"text-align: center;\">Ph\u00f2ng k\u1ebf to\u00e1n xu\u1ea5t h\u00f3a \u0111\u01a1n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>L\u01b0u \u00fd: C\u00e1c v\u0103n b\u1ea3n trong h\u1ed3 s\u01a1 c\u1ea7n \u0111\u01b0\u1ee3c k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u \u0111\u1ea7y \u0111\u1ee7 v\u00e0 l\u01b0u tr\u1eef c\u00f9ng v\u1edbi h\u1ed3 s\u01a1 g\u1ed1c khi mua t\u00e0i s\u1ea3n ban \u0111\u1ea7u \u0111\u1ec3 t\u1ea1o th\u00e0nh m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c v\u00e0 qu\u00e1 tr\u00ecnh x\u1eed l\u00fd t\u00e0i s\u1ea3n ho\u00e0n ch\u1ec9nh.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_hach_toan_va_xu_ly_thue_sau_thanh_ly\"><\/span>H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n v\u00e0 x\u1eed l\u00fd thu\u1ebf sau thanh l\u00fd<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Sau khi ho\u00e0n t\u1ea5t vi\u1ec7c b\u00e1n ho\u1eb7c x\u1eed l\u00fd t\u00e0i s\u1ea3n, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 x\u00f3a s\u1ed5 t\u00e0i s\u1ea3n \u0111\u1ec3 c\u1eadp nh\u1eadt l\u1ea1i b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghiep_vu_ghi_giam_tai_san_co_dinh_huu_hinh\"><\/span>Nghi\u1ec7p v\u1ee5 ghi gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 214: Gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thanh l\u00fd t\u00e0i s\u1ea3n.<\/li>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 811: Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i ch\u01b0a tr\u00edch kh\u1ea5u hao h\u1ebft c\u1ee7a t\u00e0i s\u1ea3n.<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 211: Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ban \u0111\u1ea7u theo s\u1ed5 s\u00e1ch.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nghiep_vu_ghi_nhan_thu_nhap_khac_tu_viec_thanh_ly\"><\/span>Nghi\u1ec7p v\u1ee5 ghi nh\u1eadn thu nh\u1eadp kh\u00e1c t\u1eeb vi\u1ec7c thanh l\u00fd<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 111, 112 ho\u1eb7c 131: T\u1ed5ng s\u1ed1 ti\u1ec1n th\u1ef1c t\u1ebf thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c b\u00e1n t\u00e0i s\u1ea3n.<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 711: Thu nh\u1eadp kh\u00e1c t\u1eeb ho\u1ea1t \u0111\u1ed9ng thanh l\u00fd (gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT).<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 3331: Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p ph\u00e1t sinh t\u1eeb giao d\u1ecbch b\u00e1n t\u00e0i s\u1ea3n.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nghiep_vu_xu_ly_chi_phi_phat_sinh_khi_thanh_ly\"><\/span>Nghi\u1ec7p v\u1ee5 x\u1eed l\u00fd chi ph\u00ed ph\u00e1t sinh khi thanh l\u00fd<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 811: C\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn th\u00e1o d\u1ee1, b\u1ed1c x\u1ebfp, v\u1eadn chuy\u1ec3n.<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 111, 112: S\u1ed1 ti\u1ec1n doanh nghi\u1ec7p \u0111\u00e3 chi tr\u1ea3 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Luu_y_ve_thue_va_rui_ro_thuong_gap_khi_thuc_hien_thu_tuc_thanh_ly_tai_san\"><\/span>L\u01b0u \u00fd v\u1ec1 thu\u1ebf v\u00e0 r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thanh l\u00fd t\u00e0i s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thanh l\u00fd t\u00e0i s\u1ea3n th\u01b0\u1eddng ti\u1ec1m \u1ea9n nhi\u1ec1u r\u1ee7i ro v\u1ec1 thu\u1ebf n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan. \u0110\u1ec3 h\u1ea1n ch\u1ebf sai s\u00f3t, <a title=\"null\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/\">MAN &#8211; Master Accountant Network<\/a> khuy\u1ebfn ngh\u1ecb c\u00e1c doanh nghi\u1ec7p c\u1ea7n l\u01b0u t\u00e2m \u0111\u1ebfn c\u00e1c v\u1ea5n \u0111\u1ec1 tr\u1ecdng y\u1ebfu sau:<\/p>\n<ul>\n<li>Th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n: H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp ngay khi chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, b\u1ea5t k\u1ec3 \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a.<\/li>\n<li>Gi\u00e1 b\u00e1n t\u00e0i s\u1ea3n: Gi\u00e1 b\u00e1n thanh l\u00fd ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a t\u00e0i s\u1ea3n c\u0169 c\u00f9ng lo\u1ea1i. N\u1ebfu gi\u00e1 b\u00e1n qu\u00e1 th\u1ea5p m\u00e0 kh\u00f4ng c\u00f3 b\u1eb1ng ch\u1ee9ng ch\u1ee9ng minh t\u00ecnh tr\u1ea1ng h\u01b0 h\u1ecfng, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 \u1ea5n \u0111\u1ecbnh l\u1ea1i thu\u1ebf thu nh\u1eadp v\u00e0 thu\u1ebf GTGT.<\/li>\n<li>Kh\u1ea5u hao t\u00e0i s\u1ea3n ch\u01b0a h\u1ebft h\u1ea1n: Doanh nghi\u1ec7p c\u1ea7n ch\u1ee9ng minh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n kh\u00e1ch quan khi\u1ebfn t\u00e0i s\u1ea3n kh\u00f4ng th\u1ec3 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng \u0111\u1ec3 b\u1ea3o v\u1ec7 t\u00ednh h\u1ee3p l\u00fd c\u1ee7a ph\u1ea7n chi ph\u00ed c\u00f2n l\u1ea1i khi t\u00ednh thu\u1ebf TNDN.<\/li>\n<li>L\u01b0u tr\u1eef h\u1ed3 s\u01a1: To\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb g\u1ed1c li\u00ean quan \u0111\u1ebfn qu\u00e1 tr\u00ecnh thanh l\u00fd ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef t\u1ed1i thi\u1ec3u 10 n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c thanh tra.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_cau_hoi_thuong_gap_ve_thu_tuc_thanh_ly_tai_san\"><\/span>C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 th\u1ee7 t\u1ee5c thanh l\u00fd t\u00e0i s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<section><summary><h3 ><span class=\"ez-toc-section\" id=\"Doanh_nghiep_duoc_tu_dinh_gia_tai_san_thanh_ly_hay_khong\"><\/span>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n thanh l\u00fd hay kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3><\/summary><div><div class=\"saswp_faq_tiny_content\">Doanh nghi\u1ec7p c\u00f3 quy\u1ec1n t\u1ef1 \u0111\u1ecbnh gi\u00e1 th\u00f4ng qua h\u1ed9i \u0111\u1ed3ng thanh l\u00fd n\u1ed9i b\u1ed9. Tuy nhi\u00ean, v\u1edbi t\u00e0i s\u1ea3n gi\u00e1 tr\u1ecb l\u1edbn, b\u1ea1n n\u00ean tham kh\u1ea3o ch\u1ee9ng th\u01b0 th\u1ea9m \u0111\u1ecbnh \u0111\u1ed9c l\u1eadp \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u00e1ch quan tr\u01b0\u1edbc c\u01a1 quan thu\u1ebf.<\/div><\/div><\/section><section><summary><h3 ><span class=\"ez-toc-section\" id=\"Tai_san_chua_khau_hao_het_co_duoc_phep_thanh_ly_khong\"><\/span>T\u00e0i s\u1ea3n ch\u01b0a kh\u1ea5u hao h\u1ebft c\u00f3 \u0111\u01b0\u1ee3c ph\u00e9p thanh l\u00fd kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3><\/summary><div><div class=\"saswp_faq_tiny_content\">C\u00f3, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c thanh l\u00fd t\u00e0i s\u1ea3n ch\u01b0a kh\u1ea5u hao h\u1ebft n\u1ebfu t\u00e0i s\u1ea3n h\u01b0 h\u1ecfng ho\u1eb7c l\u1ed7i th\u1eddi k\u1ef9 thu\u1eadt. C\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 bi\u00ean b\u1ea3n ki\u1ec3m \u0111\u1ecbnh hi\u1ec7n tr\u1ea1ng \u0111\u1ec3 b\u1ea3o v\u1ec7 chi ph\u00ed khi quy\u1ebft to\u00e1n thu\u1ebf.<\/div><\/div><\/section><section><summary><h3 ><span class=\"ez-toc-section\" id=\"Co_bat_buoc_phai_thanh_lap_hoi_dong_khi_thanh_ly_tai_san_khong\"><\/span>C\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng khi thanh l\u00fd t\u00e0i s\u1ea3n kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3><\/summary><div><div class=\"saswp_faq_tiny_content\">Vi\u1ec7c th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh t\u1eadp th\u1ec3 v\u00e0 minh b\u1ea1ch. H\u1ed9i \u0111\u1ed3ng c\u00f3 nhi\u1ec7m v\u1ee5 \u0111\u00e1nh gi\u00e1 th\u1ef1c tr\u1ea1ng, \u0111\u1ecbnh gi\u00e1 v\u00e0 quy\u1ebft \u0111\u1ecbnh ph\u01b0\u01a1ng th\u1ee9c x\u1eed l\u00fd t\u00e0i s\u1ea3n \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/div><\/div><\/section><section><summary><h3 ><span class=\"ez-toc-section\" id=\"Xuat_hoa_don_cho_tai_san_thanh_ly_vao_thoi_diem_nao\"><\/span>Xu\u1ea5t h\u00f3a \u0111\u01a1n cho t\u00e0i s\u1ea3n thanh l\u00fd v\u00e0o th\u1eddi \u0111i\u1ec3m n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3><\/summary><div><div class=\"saswp_faq_tiny_content\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u01b0\u1ee3c xu\u1ea5t ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n cho b\u00ean mua. Vi\u1ec7c ch\u1eadm tr\u1ec5 xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n.<\/div><\/div><\/section><section><summary><h3 ><span class=\"ez-toc-section\" id=\"Tai_san_sau_thanh_ly_khong_ban_duoc_thi_xu_ly_the_nao\"><\/span>T\u00e0i s\u1ea3n sau thanh l\u00fd kh\u00f4ng b\u00e1n \u0111\u01b0\u1ee3c th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3><\/summary><div><div class=\"saswp_faq_tiny_content\">N\u1ebfu t\u00e0i s\u1ea3n kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb th\u01b0\u01a1ng m\u1ea1i v\u00e0 kh\u00f4ng c\u00f3 ng\u01b0\u1eddi mua, h\u1ed9i \u0111\u1ed3ng thanh l\u00fd c\u00f3 th\u1ec3 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ti\u00eau h\u1ee7y ho\u1eb7c th\u00e1o d\u1ee1 b\u00e1n ph\u1ebf li\u1ec7u. Qu\u00e1 tr\u00ecnh x\u1eed l\u00fd ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn c\u1ee5 th\u1ec3.<\/div><\/div><\/section>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan_ve_viec_thuc_hien_thanh_ly_tai_san\"><\/span>K\u1ebft lu\u1eadn v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n thanh l\u00fd t\u00e0i s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1ee7 t\u1ee5c thanh l\u00fd t\u00e0i s\u1ea3n kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n l\u00e0 gi\u1ea3i ph\u00e1p gi\u00fap doanh nghi\u1ec7p minh b\u1ea1ch h\u00f3a b\u1ee9c tranh t\u00e0i ch\u00ednh. Vi\u1ec7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ch\u1eb7t ch\u1ebd, \u0111\u1ecbnh gi\u00e1 s\u00e1t th\u1ecb tr\u01b0\u1eddng v\u00e0 h\u1ea1ch to\u00e1n \u0111\u00fang t\u00e0i kho\u1ea3n l\u00e0 nh\u1eefng y\u1ebfu t\u1ed1 then ch\u1ed1t gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u00e0 tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd kh\u00f4ng \u0111\u00e1ng c\u00f3. Hy v\u1ecdng nh\u1eefng h\u01b0\u1edbng d\u1eabn chi ti\u1ebft n\u00e0y \u0111\u00e3 cung c\u1ea5p cho b\u1ea1n c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n \u0111\u1ec3 tri\u1ec3n khai quy tr\u00ecnh x\u1eed l\u00fd t\u00e0i s\u1ea3n m\u1ed9t c\u00e1ch an to\u00e0n v\u00e0 hi\u1ec7u qu\u1ea3 nh\u1ea5t.<\/p>\n<p><strong>Contact information for MAN \u2013 Master Accountant Network<\/strong><\/p>\n<ul>\n<li>Address: 19A, 43rd Street, Tan Thuan Ward, Ho Chi Minh City<\/li>\n<li>Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/li>\n<li>Email: man@man.net.vn<\/li>\n<\/ul>\n<p>Content production is overseen by: Mr.\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a>, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/p>","protected":false},"excerpt":{"rendered":"<p>Th\u1ee7 t\u1ee5c thanh l\u00fd t\u00e0i s\u1ea3n l\u00e0 quy tr\u00ecnh ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c gi\u00fap doanh nghi\u1ec7p gi\u1ea3i ph\u00f3ng c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a ngu\u1ed3n l\u1ef1c. Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh kh\u00f4ng ch\u1ec9 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh m\u00e0 c\u00f2n [&hellip;]<\/p>","protected":false},"author":4,"featured_media":6293,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,20],"tags":[],"class_list":["post-6290","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-tin-tuc-cap-nhat"],"acf":[],"_links":{"self":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6290","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=6290"}],"version-history":[{"count":1,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6290\/revisions"}],"predecessor-version":[{"id":6294,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6290\/revisions\/6294"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/media\/6293"}],"wp:attachment":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=6290"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=6290"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=6290"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}