{"id":6619,"date":"2026-08-19T17:04:24","date_gmt":"2026-08-19T10:04:24","guid":{"rendered":"https:\/\/phasangiaithe.man.net.vn\/?p=6619"},"modified":"2026-08-19T17:04:24","modified_gmt":"2026-08-19T10:04:24","slug":"chi-phi-pha-san-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/phasangiaithe.man.net.vn\/en\/chi-phi-pha-san-doanh-nghiep\/","title":{"rendered":"Chi ph\u00ed ph\u00e1 s\u1ea3n doanh nghi\u1ec7p g\u1ed3m nh\u1eefng kho\u1ea3n n\u00e0o"},"content":{"rendered":"<div style=\"background: #FFF8E8; border: 2px solid #F4B00F; border-radius: 10px; padding: 14px 18px; margin: 20px 0;\">\n<div style=\"font-size: 16px; font-weight: bold; color: #b47500; margin-bottom: 8px; line-height: 1.6;\">\u0110\u01b0\u1ee3c ki\u1ec3m duy\u1ec7t chuy\u00ean m\u00f4n b\u1edfi <a style=\"color: #b47500; text-decoration: underline;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Mr. Le Hoang Tuyen<br \/>\n<\/a><\/div>\n<div style=\"font-size: 14px; line-height: 1.8; color: #333;\"><strong>Ch\u1ee9c danh:<\/strong> S\u00e1ng l\u1eadp vi\u00ean &amp; CEO &#8211; MAN Master Accountant Network<br \/>\n<strong>Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1:<\/strong> CPA Vietnam Auditors<br \/>\n<strong>Kinh nghi\u1ec7m:<\/strong> H\u01a1n 30 n\u0103m trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh<\/div>\n<div style=\"border-top: 1px solid #F4B00F; margin-top: 10px; padding-top: 10px; font-size: 13px; line-height: 1.7; color: #555;\"><strong>Note:<\/strong> N\u1ed9i dung \u0111\u01b0\u1ee3c bi\u00ean so\u1ea1n d\u1ef1a tr\u00ean c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u00e0 ch\u1ec9 mang t\u00ednh tham kh\u1ea3o. Vi\u1ec7c \u00e1p d\u1ee5ng v\u00e0o t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 c\u1ea7n \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n tr\u1ef1c ti\u1ebfp b\u1edfi chuy\u00ean gia c\u1ee7a MAN sau khi xem x\u00e9t h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf.<\/div>\n<\/div>\n<p>Khi doanh nghi\u1ec7p r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n, vi\u1ec7c x\u00e1c \u0111\u1ecbnh <strong>chi ph\u00ed <\/strong><a title=\"null\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/pha-san-la-gi-va-quy-dinh-moi-nhat\/\"><strong>ph\u00e1<\/strong><\/a><strong> s\u1ea3n doanh nghi\u1ec7p<\/strong> l\u00e0 m\u1ed9t trong nh\u1eefng m\u1ed1i b\u1eadn t\u00e2m h\u00e0ng \u0111\u1ea7u c\u1ee7a ban l\u00e3nh \u0111\u1ea1o v\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n. R\u1ea5t nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p l\u1ea7m t\u01b0\u1edfng r\u1eb1ng ph\u00e1 s\u1ea3n ch\u1ec9 t\u1ed1n m\u1ed9t kho\u1ea3n l\u1ec7 ph\u00ed nh\u1ecf n\u1ed9p cho T\u00f2a \u00e1n, ho\u1eb7c lo ng\u1ea1i r\u1eb1ng khi doanh nghi\u1ec7p c\u1ea1n ki\u1ec7t t\u00e0i ch\u00ednh th\u00ec kh\u00f4ng th\u1ec3 x\u1eed l\u00fd c\u00e1c th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd. Vi\u1ec7c n\u1eafm r\u00f5 c\u1ea5u tr\u00fac chi ph\u00ed, ngh\u0129a v\u1ee5 n\u1ed9p t\u1ea1m \u1ee9ng v\u00e0 th\u1ee9 t\u1ef1 thanh to\u00e1n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt s\u1ebd gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng \u0111\u00e1nh gi\u00e1 ph\u01b0\u01a1ng \u00e1n t\u00e0i ch\u00ednh v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang tr\u00ecnh t\u1ef1 t\u1ed1 t\u1ee5ng.<\/p>\n<blockquote><p><strong>L\u01b0u \u00fd v\u1ec1 quy \u0111\u1ecbnh \u00e1p d\u1ee5ng t\u1eeb 01\/03\/2026<\/strong> To\u00e0n b\u1ed9 n\u1ed9i dung trong b\u00e0i vi\u1ebft n\u00e0y \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t v\u00e0 c\u1eadp nh\u1eadt theo khung ph\u00e1p l\u00fd t\u1ea1i <strong>Lu\u1eadt Ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n s\u1ed1 142\/2025\/QH15<\/strong> (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/03\/2026, tra c\u1ee9u t\u1ea1i <a title=\"null\" href=\"https:\/\/vbpl.vn\" target=\"_blank\" rel=\"noopener\">C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt<\/a>), <strong>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 65\/2026\/N\u0110-CP<\/strong> quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 Qu\u1ea3n t\u00e0i vi\u00ean v\u00e0 h\u00e0nh ngh\u1ec1 qu\u1ea3n l\u00fd, thanh l\u00fd t\u00e0i s\u1ea3n, c\u00f9ng <strong>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 64\/2026\/N\u0110-CP<\/strong> quy \u0111\u1ecbnh v\u1ec1 thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u0103ng t\u1ea3i ch\u00ednh th\u1ee9c t\u1ea1i <a title=\"null\" href=\"https:\/\/congbao.chinhphu.vn\" target=\"_blank\" rel=\"noopener\">C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed C\u00f4ng b\u00e1o<\/a>.<\/p><\/blockquote>\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\/chi-phi-pha-san-doanh-nghiep\/#Chi_phi_pha_san_doanh_nghiep_la_gi\" >Chi ph\u00ed ph\u00e1 s\u1ea3n doanh nghi\u1ec7p l\u00e0 g\u00ec<\/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\/chi-phi-pha-san-doanh-nghiep\/#Chi_phi_pha_san_doanh_nghiep_gom_nhung_khoan_nao\" >Chi ph\u00ed ph\u00e1 s\u1ea3n doanh nghi\u1ec7p g\u1ed3m nh\u1eefng kho\u1ea3n n\u00e0o<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/chi-phi-pha-san-doanh-nghiep\/#Chi_phi_Quan_tai_vien_va_doanh_nghiep_quan_ly_thanh_ly_tai_san\" >Chi ph\u00ed Qu\u1ea3n t\u00e0i vi\u00ean v\u00e0 doanh nghi\u1ec7p qu\u1ea3n l\u00fd, 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-4\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/chi-phi-pha-san-doanh-nghiep\/#Chi_phi_kiem_toan\" >Chi ph\u00ed ki\u1ec3m to\u00e1n<\/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\/chi-phi-pha-san-doanh-nghiep\/#Chi_phi_thi_hanh_quyet_dinh_cua_Toa_an\" >Chi ph\u00ed thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n<\/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\/chi-phi-pha-san-doanh-nghiep\/#Cac_chi_phi_can_thiet_va_hop_ly_khac\" >C\u00e1c chi ph\u00ed c\u1ea7n thi\u1ebft v\u00e0 h\u1ee3p l\u00fd kh\u00e1c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/chi-phi-pha-san-doanh-nghiep\/#Le_phi_pha_san_va_chi_phi_pha_san_khac_nhau_the_nao\" >L\u1ec7 ph\u00ed ph\u00e1 s\u1ea3n v\u00e0 chi ph\u00ed ph\u00e1 s\u1ea3n kh\u00e1c nhau th\u1ebf n\u00e0o<\/a><\/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\/chi-phi-pha-san-doanh-nghiep\/#Tam_ung_chi_phi_pha_san_duoc_nop_va_xac_dinh_nhu_the_nao\" >T\u1ea1m \u1ee9ng chi ph\u00ed ph\u00e1 s\u1ea3n \u0111\u01b0\u1ee3c n\u1ed9p v\u00e0 x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/chi-phi-pha-san-doanh-nghiep\/#Ai_phai_nop_tam_ung_chi_phi_pha_san\" >Ai ph\u1ea3i n\u1ed9p t\u1ea1m \u1ee9ng chi ph\u00ed ph\u00e1 s\u1ea3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/chi-phi-pha-san-doanh-nghiep\/#Tham_phan_quyet_dinh_muc_tam_ung\" >Th\u1ea9m ph\u00e1n quy\u1ebft \u0111\u1ecbnh m\u1ee9c t\u1ea1m \u1ee9ng<\/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\/chi-phi-pha-san-doanh-nghiep\/#Truong_hop_do_ngan_sach_nha_nuoc_bao_dam\" >Tr\u01b0\u1eddng h\u1ee3p do ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1ea3o \u0111\u1ea3m<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/chi-phi-pha-san-doanh-nghiep\/#Chi_phi_pha_san_duoc_thanh_toan_tu_dau\" >Chi ph\u00ed ph\u00e1 s\u1ea3n \u0111\u01b0\u1ee3c thanh to\u00e1n t\u1eeb \u0111\u00e2u<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/chi-phi-pha-san-doanh-nghiep\/#Thanh_toan_tu_gia_tri_tai_san_cua_doanh_nghiep_hop_tac_xa\" >Thanh to\u00e1n t\u1eeb gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/chi-phi-pha-san-doanh-nghiep\/#Truong_hop_doanh_nghiep_hop_tac_xa_khong_con_tien_tai_san\" >Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 kh\u00f4ng c\u00f2n ti\u1ec1n, t\u00e0i s\u1ea3n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/chi-phi-pha-san-doanh-nghiep\/#Chi_phi_pha_san_duoc_thanh_toan_theo_thu_tu_nao\" >Chi ph\u00ed ph\u00e1 s\u1ea3n \u0111\u01b0\u1ee3c thanh to\u00e1n theo th\u1ee9 t\u1ef1 n\u00e0o<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/chi-phi-pha-san-doanh-nghiep\/#Vi_du_ve_cach_xac_dinh_chi_phi_pha_san_trong_thuc_te\" >V\u00ed d\u1ee5 v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh chi ph\u00ed ph\u00e1 s\u1ea3n trong th\u1ef1c t\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/chi-phi-pha-san-doanh-nghiep\/#Nhung_hieu_nham_thuong_gap_ve_chi_phi_pha_san\" >Nh\u1eefng hi\u1ec3u nh\u1ea7m th\u01b0\u1eddng g\u1eb7p v\u1ec1 chi ph\u00ed ph\u00e1 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-18\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/chi-phi-pha-san-doanh-nghiep\/#Le_phi_pha_san_khong_dong_nghia_voi_chi_phi_pha_san\" >L\u1ec7 ph\u00ed ph\u00e1 s\u1ea3n kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi chi ph\u00ed ph\u00e1 s\u1ea3n<\/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\/chi-phi-pha-san-doanh-nghiep\/#Khong_co_mot_muc_chi_phi_co_dinh_cho_moi_doanh_nghiep\" >Kh\u00f4ng c\u00f3 m\u1ed9t m\u1ee9c chi ph\u00ed c\u1ed1 \u0111\u1ecbnh cho m\u1ecdi doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/chi-phi-pha-san-doanh-nghiep\/#Muc_tam_ung_khong_nhat_thiet_la_tong_chi_phi_cuoi_cung\" >M\u1ee9c t\u1ea1m \u1ee9ng kh\u00f4ng nh\u1ea5t thi\u1ebft l\u00e0 t\u1ed5ng chi ph\u00ed cu\u1ed1i c\u00f9ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/chi-phi-pha-san-doanh-nghiep\/#Doanh_nghiep_khong_con_tai_san_khong_co_nghia_la_khong_the_giai_quyet\" >Doanh nghi\u1ec7p kh\u00f4ng c\u00f2n t\u00e0i s\u1ea3n kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 kh\u00f4ng th\u1ec3 gi\u1ea3i quy\u1ebft<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/chi-phi-pha-san-doanh-nghiep\/#MAN_tu_van_chi_phi_va_thu_tuc_pha_san_doanh_nghiep\" >MAN t\u01b0 v\u1ea5n chi ph\u00ed v\u00e0 th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/chi-phi-pha-san-doanh-nghiep\/#Ket_luan_ve_chi_phi_pha_san_doanh_nghiep\" >K\u1ebft lu\u1eadn v\u1ec1 chi ph\u00ed ph\u00e1 s\u1ea3n doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/chi-phi-pha-san-doanh-nghiep\/#Cau_hoi_thuong_gap_ve_chi_phi_pha_san_doanh_nghiep\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 chi ph\u00ed ph\u00e1 s\u1ea3n doanh nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/chi-phi-pha-san-doanh-nghiep\/#Chi_phi_pha_san_doanh_nghiep_gom_nhung_khoan_nao-2\" >Chi ph\u00ed ph\u00e1 s\u1ea3n doanh nghi\u1ec7p g\u1ed3m nh\u1eefng kho\u1ea3n n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/chi-phi-pha-san-doanh-nghiep\/#Ai_phai_nop_tam_ung_chi_phi_pha_san-2\" >Ai ph\u1ea3i n\u1ed9p t\u1ea1m \u1ee9ng chi ph\u00ed ph\u00e1 s\u1ea3n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/chi-phi-pha-san-doanh-nghiep\/#Doanh_nghiep_khong_con_tien_tai_san_thi_chi_phi_pha_san_duoc_xu_ly_the_nao\" >Doanh nghi\u1ec7p kh\u00f4ng c\u00f2n ti\u1ec1n, t\u00e0i s\u1ea3n th\u00ec chi ph\u00ed ph\u00e1 s\u1ea3n \u0111\u01b0\u1ee3c x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Chi_phi_pha_san_doanh_nghiep_la_gi\"><\/span>Chi ph\u00ed ph\u00e1 s\u1ea3n doanh nghi\u1ec7p l\u00e0 g\u00ec<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6620\" aria-describedby=\"caption-attachment-6620\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6620\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Chi-phi-pha-san-doanh-nghiep-gom-nhung-khoan-nao-2.png\" alt=\"Chi ph\u00ed ph\u00e1 s\u1ea3n doanh nghi\u1ec7p g\u1ed3m nh\u1eefng kho\u1ea3n n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Chi-phi-pha-san-doanh-nghiep-gom-nhung-khoan-nao-2.png 1200w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Chi-phi-pha-san-doanh-nghiep-gom-nhung-khoan-nao-2-300x169.png 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Chi-phi-pha-san-doanh-nghiep-gom-nhung-khoan-nao-2-1024x576.png 1024w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Chi-phi-pha-san-doanh-nghiep-gom-nhung-khoan-nao-2-768x432.png 768w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Chi-phi-pha-san-doanh-nghiep-gom-nhung-khoan-nao-2-18x10.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6620\" class=\"wp-caption-text\">Chi ph\u00ed ph\u00e1 s\u1ea3n doanh nghi\u1ec7p g\u1ed3m nh\u1eefng kho\u1ea3n n\u00e0o<\/figcaption><\/figure>\n<p>Theo \u0110i\u1ec1u 3 Lu\u1eadt Ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n s\u1ed1 142\/2025\/QH15, chi ph\u00ed ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n l\u00e0 kho\u1ea3n ti\u1ec1n c\u1ea7n thi\u1ebft, h\u1ee3p l\u00fd ph\u1ea3i chi tr\u1ea3 cho qu\u00e1 tr\u00ecnh gi\u1ea3i quy\u1ebft y\u00eau c\u1ea7u \u00e1p d\u1ee5ng th\u1ee7 t\u1ee5c ph\u1ee5c h\u1ed3i ho\u1eb7c ph\u00e1 s\u1ea3n. Trong v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, thu\u1eadt ng\u1eef ph\u00e1p l\u00fd ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0 <strong>&#8220;chi ph\u00ed ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n&#8221;<\/strong>.<\/p>\n<p>Kh\u00e1c v\u1edbi c\u00e1c kho\u1ea3n chi v\u1eadn h\u00e0nh th\u00f4ng th\u01b0\u1eddng, chi ph\u00ed ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n ph\u00e1t sinh tr\u1ef1c ti\u1ebfp t\u1eeb qu\u00e1 tr\u00ecnh t\u1ed1 t\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n t\u1ed1 t\u1ee5ng. B\u1ea5t k\u1ef3 v\u1ee5 vi\u1ec7c ph\u00e1 s\u1ea3n n\u00e0o khi \u0111\u01b0\u1ee3c T\u00f2a \u00e1n nh\u00e2n d\u00e2n th\u1ee5 l\u00fd c\u0169ng \u0111\u00f2i h\u1ecfi ngu\u1ed3n kinh ph\u00ed \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c ki\u1ec3m k\u00ea, \u0111\u1ecbnh gi\u00e1, b\u1ea3o qu\u1ea3n v\u00e0 ph\u00e2n chia t\u00e0i s\u1ea3n. Do \u0111\u00f3, vi\u1ec7c hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t c\u1ee7a nh\u00f3m chi ph\u00ed n\u00e0y gi\u00fap doanh nghi\u1ec7p chu\u1ea9n b\u1ecb t\u1ed1t ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh tr\u01b0\u1edbc khi n\u1ed9p \u0111\u01a1n y\u00eau c\u1ea7u gi\u1ea3i quy\u1ebft.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chi_phi_pha_san_doanh_nghiep_gom_nhung_khoan_nao\"><\/span>Chi ph\u00ed ph\u00e1 s\u1ea3n doanh nghi\u1ec7p g\u1ed3m nh\u1eefng kho\u1ea3n n\u00e0o<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Lu\u1eadt Ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n s\u1ed1 142\/2025\/QH15, chi ph\u00ed ph\u00e1 s\u1ea3n doanh nghi\u1ec7p g\u1ed3m chi ph\u00ed Qu\u1ea3n t\u00e0i vi\u00ean, doanh nghi\u1ec7p qu\u1ea3n l\u00fd, thanh l\u00fd t\u00e0i s\u1ea3n, chi ph\u00ed ki\u1ec3m to\u00e1n, chi ph\u00ed thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n nh\u00e2n d\u00e2n v\u00e0 c\u00e1c chi ph\u00ed c\u1ea7n thi\u1ebft, h\u1ee3p l\u00fd kh\u00e1c ph\u1ee5c v\u1ee5 cho qu\u00e1 tr\u00ecnh gi\u1ea3i quy\u1ebft v\u1ee5 vi\u1ec7c.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_Quan_tai_vien_va_doanh_nghiep_quan_ly_thanh_ly_tai_san\"><\/span>Chi ph\u00ed Qu\u1ea3n t\u00e0i vi\u00ean v\u00e0 doanh nghi\u1ec7p qu\u1ea3n l\u00fd, thanh l\u00fd t\u00e0i s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u0103n c\u1ee9 Lu\u1eadt Ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n s\u1ed1 142\/2025\/QH15, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 65\/2026\/N\u0110-CP v\u00e0 h\u01b0\u1edbng d\u1eabn qu\u1ea3n l\u00fd h\u00e0nh ngh\u1ec1 t\u1eeb <a title=\"null\" href=\"https:\/\/moj.gov.vn\" target=\"_blank\" rel=\"noopener\">C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed B\u1ed9 T\u01b0 ph\u00e1p<\/a>, chi ph\u00ed tr\u1ea3 cho Qu\u1ea3n t\u00e0i vi\u00ean, doanh nghi\u1ec7p qu\u1ea3n l\u00fd, thanh l\u00fd t\u00e0i s\u1ea3n bao g\u1ed3m th\u00f9 lao v\u00e0 c\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh h\u1ee3p l\u00fd. M\u1ee9c th\u00f9 lao \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean th\u1eddi gian, c\u00f4ng s\u1ee9c v\u00e0 k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 <a title=\"null\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thanh-ly-tai-san-pha-san\/\">qu\u1ea3n<\/a> l\u00fd, thanh l\u00fd t\u00e0i s\u1ea3n ho\u1eb7c ph\u1ee5c h\u1ed3i ho\u1ea1t \u0111\u1ed9ng kinh doanh trong su\u1ed1t qu\u00e1 tr\u00ecnh t\u1ed1 t\u1ee5ng.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_kiem_toan\"><\/span>Chi ph\u00ed ki\u1ec3m to\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Trong qu\u00e1 tr\u00ecnh gi\u1ea3i quy\u1ebft v\u1ee5 vi\u1ec7c, tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c r\u00e0 so\u00e1t t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n, chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o t\u1ed5ng chi ph\u00ed ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_thi_hanh_quyet_dinh_cua_Toa_an\"><\/span>Chi ph\u00ed thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u0103n c\u1ee9 Lu\u1eadt Ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n s\u1ed1 142\/2025\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 64\/2026\/N\u0110-CP, chi ph\u00ed thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh thu\u1ed9c <a title=\"null\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tham-quyen-giai-quyet-thu-tuc-pha-san\/\">th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n<\/a> c\u1ee7a T\u00f2a \u00e1n nh\u00e2n d\u00e2n ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00e1c quy\u1ebft \u0111\u1ecbnh t\u1ed1 t\u1ee5ng, quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1ea9n c\u1ea5p t\u1ea1m th\u1eddi ho\u1eb7c thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n doanh nghi\u1ec7p.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_chi_phi_can_thiet_va_hop_ly_khac\"><\/span>C\u00e1c chi ph\u00ed c\u1ea7n thi\u1ebft v\u00e0 h\u1ee3p l\u00fd kh\u00e1c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Nh\u00f3m n\u00e0y bao g\u1ed3m c\u00e1c kho\u1ea3n chi tr\u1ea3 tr\u1ef1c ti\u1ebfp cho c\u00f4ng t\u00e1c gi\u1ea3i quy\u1ebft v\u1ee5 vi\u1ec7c theo quy \u0111\u1ecbnh, ch\u1eb3ng h\u1ea1n nh\u01b0 chi ph\u00ed \u0111\u0103ng tin th\u00f4ng b\u00e1o, ni\u00eam y\u1ebft c\u00f4ng khai, chi ph\u00ed th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n v\u00e0 chi ph\u00ed t\u1ed5 ch\u1ee9c h\u1ed9i ngh\u1ecb ch\u1ee7 n\u1ee3.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Le_phi_pha_san_va_chi_phi_pha_san_khac_nhau_the_nao\"><\/span>L\u1ec7 ph\u00ed ph\u00e1 s\u1ea3n v\u00e0 chi ph\u00ed ph\u00e1 s\u1ea3n kh\u00e1c nhau th\u1ebf n\u00e0o<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>C\u0103n c\u1ee9 \u0110i\u1ec1u 19 v\u00e0 \u0110i\u1ec1u 20 Lu\u1eadt Ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n s\u1ed1 142\/2025\/QH15, l\u1ec7 ph\u00ed ph\u00e1 s\u1ea3n l\u00e0 kho\u1ea3n ti\u1ec1n n\u1ed9p theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 \u00e1n ph\u00ed, l\u1ec7 ph\u00ed T\u00f2a \u00e1n khi n\u1ed9p \u0111\u01a1n y\u00eau c\u1ea7u, c\u00f2n chi ph\u00ed ph\u00e1 s\u1ea3n l\u00e0 t\u1ed5ng c\u00e1c kho\u1ea3n ti\u1ec1n th\u1ef1c t\u1ebf ph\u00e1t sinh \u0111\u1ec3 chi tr\u1ea3 cho ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd, thanh l\u00fd t\u00e0i s\u1ea3n v\u00e0 t\u1ed1 t\u1ee5ng. Tham kh\u1ea3o th\u00eam ph\u00e2n t\u00edch chi ti\u1ebft t\u1ea1i b\u00e0i vi\u1ebft <a title=\"null\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/so-sanh-giai-the-va-pha-san-doanh-nghiep\/\">so s\u00e1nh gi\u1ea3i th\u1ec3 v\u00e0 ph\u00e1 s\u1ea3n<\/a> \u0111\u1ec3 n\u1eafm r\u00f5 c\u00e1c \u0111i\u1ec3m kh\u00e1c bi\u1ec7t v\u1ec1 th\u1ee7 t\u1ee5c.<\/p>\n<p>B\u1ea3ng so s\u00e1nh d\u01b0\u1edbi \u0111\u00e2y l\u00e0m r\u00f5 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa hai kho\u1ea3n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh n\u00e0y:<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"6\">\n<tbody>\n<tr>\n<th style=\"width: 21.7234%; text-align: center;\">Comparison criteria<\/th>\n<th style=\"width: 35.4816%; text-align: center;\">L\u1ec7 ph\u00ed ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n<\/th>\n<th style=\"width: 42.071%; text-align: center;\">Chi ph\u00ed ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 21.7234%;\">Legal basis<\/td>\n<td style=\"width: 35.4816%;\">\u0110i\u1ec1u 19 Lu\u1eadt Ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n s\u1ed1 142\/2025\/QH15.<\/td>\n<td style=\"width: 42.071%;\">\u0110i\u1ec1u 20 Lu\u1eadt Ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n s\u1ed1 142\/2025\/QH15.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.7234%;\">Concept<\/td>\n<td style=\"width: 35.4816%;\">Kho\u1ea3n ti\u1ec1n n\u1ed9p khi n\u1ed9p \u0111\u01a1n y\u00eau c\u1ea7u \u00e1p d\u1ee5ng th\u1ee7 t\u1ee5c.<\/td>\n<td style=\"width: 42.071%;\">T\u1ed5ng c\u00e1c kho\u1ea3n chi ph\u1ee5c v\u1ee5 qu\u00e1 tr\u00ecnh gi\u1ea3i quy\u1ebft v\u1ee5 vi\u1ec7c.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.7234%;\">Ch\u1ee7 th\u1ec3 c\u00f3 ngh\u0129a v\u1ee5<\/td>\n<td style=\"width: 35.4816%;\">Ng\u01b0\u1eddi n\u1ed9p \u0111\u01a1n (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n).<\/td>\n<td style=\"width: 42.071%;\">T\u1eeb gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 ho\u1eb7c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1ea3o \u0111\u1ea3m trong tr\u01b0\u1eddng h\u1ee3p Lu\u1eadt quy \u0111\u1ecbnh.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.7234%;\">Th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n<\/td>\n<td style=\"width: 35.4816%;\">Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u00e1n ph\u00ed, l\u1ec7 ph\u00ed T\u00f2a \u00e1n v\u00e0 th\u00f4ng b\u00e1o c\u1ee7a T\u00f2a \u00e1n nh\u00e2n d\u00e2n.<\/td>\n<td style=\"width: 42.071%;\">N\u1ed9p t\u1ea1m \u1ee9ng ban \u0111\u1ea7u v\u00e0 thanh to\u00e1n ch\u00ednh th\u1ee9c trong qu\u00e1 tr\u00ecnh x\u1eed l\u00fd t\u00e0i s\u1ea3n.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.7234%;\">C\u00e1ch x\u00e1c \u0111\u1ecbnh<\/td>\n<td style=\"width: 35.4816%;\">Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u00e1n ph\u00ed, l\u1ec7 ph\u00ed T\u00f2a \u00e1n.<\/td>\n<td style=\"width: 42.071%;\">\u0110\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt; chi ph\u00ed Qu\u1ea3n t\u00e0i vi\u00ean, doanh nghi\u1ec7p qu\u1ea3n l\u00fd, thanh l\u00fd t\u00e0i s\u1ea3n d\u1ef1a tr\u00ean th\u1eddi gian, c\u00f4ng s\u1ee9c v\u00e0 k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Tam_ung_chi_phi_pha_san_duoc_nop_va_xac_dinh_nhu_the_nao\"><\/span>T\u1ea1m \u1ee9ng chi ph\u00ed ph\u00e1 s\u1ea3n \u0111\u01b0\u1ee3c n\u1ed9p v\u00e0 x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Theo \u0110i\u1ec1u 20 Lu\u1eadt Ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n s\u1ed1 142\/2025\/QH15 v\u00e0 th\u00f4ng l\u1ec7 x\u00e9t x\u1eed \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt t\u1ea1i <a title=\"null\" href=\"https:\/\/toaan.gov.vn\" target=\"_blank\" rel=\"noopener\">C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao<\/a>, Th\u1ea9m ph\u00e1n c\u0103n c\u1ee9 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh m\u1ee9c ti\u1ec1n t\u1ea1m \u1ee9ng chi ph\u00ed ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n. Ng\u01b0\u1eddi n\u1ed9p \u0111\u01a1n y\u00eau c\u1ea7u \u00e1p d\u1ee5ng th\u1ee7 t\u1ee5c c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p ti\u1ec1n t\u1ea1m \u1ee9ng chi ph\u00ed theo th\u00f4ng b\u00e1o c\u1ee7a T\u00f2a \u00e1n nh\u00e2n d\u00e2n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n theo quy \u0111\u1ecbnh.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ai_phai_nop_tam_ung_chi_phi_pha_san\"><\/span>Ai ph\u1ea3i n\u1ed9p t\u1ea1m \u1ee9ng chi ph\u00ed ph\u00e1 s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Theo \u0110i\u1ec1u 20 Lu\u1eadt Ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n s\u1ed1 142\/2025\/QH15, ng\u01b0\u1eddi n\u1ed9p \u0111\u01a1n y\u00eau c\u1ea7u \u00e1p d\u1ee5ng th\u1ee7 t\u1ee5c ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p ti\u1ec1n t\u1ea1m \u1ee9ng chi ph\u00ed ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh kh\u00f4ng ph\u1ea3i n\u1ed9p ho\u1eb7c do ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1ea3o \u0111\u1ea3m.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tham_phan_quyet_dinh_muc_tam_ung\"><\/span>Th\u1ea9m ph\u00e1n quy\u1ebft \u0111\u1ecbnh m\u1ee9c t\u1ea1m \u1ee9ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>M\u1ee9c t\u1ea1m \u1ee9ng chi ph\u00ed kh\u00f4ng c\u1ed1 \u0111\u1ecbnh cho m\u1ecdi tr\u01b0\u1eddng h\u1ee3p. Th\u1ea9m ph\u00e1n \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng gi\u1ea3i quy\u1ebft v\u1ee5 vi\u1ec7c s\u1ebd quy\u1ebft \u0111\u1ecbnh m\u1ee9c t\u1ea1m \u1ee9ng chi ph\u00ed ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n v\u00e0 m\u1ee9c chi ph\u00ed trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u1eb1m b\u1ea3o \u0111\u1ea3m kinh ph\u00ed chi tr\u1ea3 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1ed1 t\u1ee5ng ban \u0111\u1ea7u.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_do_ngan_sach_nha_nuoc_bao_dam\"><\/span>Tr\u01b0\u1eddng h\u1ee3p do ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1ea3o \u0111\u1ea3m<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Lu\u1eadt quy \u0111\u1ecbnh m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p \u0111\u01a1n kh\u00f4ng ph\u1ea3i n\u1ed9p t\u1ea1m \u1ee9ng v\u00e0 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1ea3o \u0111\u1ea3m t\u1ea1m \u1ee9ng chi ph\u00ed; trong \u0111\u00f3 c\u00f3 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng ho\u1eb7c c\u00f4ng \u0111o\u00e0n \u0111\u1ea1i di\u1ec7n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng y\u00eau c\u1ea7u \u00e1p d\u1ee5ng th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n theo \u0111i\u1ec1u ki\u1ec7n lu\u1eadt \u0111\u1ecbnh khi doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 kh\u00f4ng c\u00f2n ti\u1ec1n, t\u00e0i s\u1ea3n.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chi_phi_pha_san_duoc_thanh_toan_tu_dau\"><\/span>Chi ph\u00ed ph\u00e1 s\u1ea3n \u0111\u01b0\u1ee3c thanh to\u00e1n t\u1eeb \u0111\u00e2u<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>C\u0103n c\u1ee9 \u0110i\u1ec1u 20 Lu\u1eadt Ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n s\u1ed1 142\/2025\/QH15, chi ph\u00ed ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n \u0111\u01b0\u1ee3c thanh to\u00e1n t\u1eeb gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 kh\u00f4ng c\u00f2n ti\u1ec1n, t\u00e0i s\u1ea3n th\u00ec chi ph\u00ed ph\u00e1 s\u1ea3n do ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1ea3o \u0111\u1ea3m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thanh_toan_tu_gia_tri_tai_san_cua_doanh_nghiep_hop_tac_xa\"><\/span>Thanh to\u00e1n t\u1eeb gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ngu\u1ed3n thanh to\u00e1n ch\u00ednh cho chi ph\u00ed ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n l\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3. Khi th\u1ef1c hi\u1ec7n ph\u00e2n chia t\u00e0i s\u1ea3n theo \u0110i\u1ec1u 46 Lu\u1eadt Ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n s\u1ed1 142\/2025\/QH15, chi ph\u00ed ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n \u0111\u01b0\u1ee3c x\u1ebfp \u1edf v\u1ecb tr\u00ed \u01b0u ti\u00ean \u0111\u1ea7u ti\u00ean.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_doanh_nghiep_hop_tac_xa_khong_con_tien_tai_san\"><\/span>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 kh\u00f4ng c\u00f2n ti\u1ec1n, t\u00e0i s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 l\u00e2m v\u00e0o t\u00ecnh tr\u1ea1ng ki\u1ec7t qu\u1ec7 ho\u00e0n to\u00e0n v\u00e0 kh\u00f4ng c\u00f2n ti\u1ec1n hay t\u00e0i s\u1ea3n \u0111\u1ec3 chi tr\u1ea3, Lu\u1eadt Ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n s\u1ed1 142\/2025\/QH15 quy \u0111\u1ecbnh c\u01a1 ch\u1ebf do ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1ea3o \u0111\u1ea3m chi ph\u00ed ph\u00e1 s\u1ea3n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Quy \u0111\u1ecbnh n\u00e0y b\u1ea3o \u0111\u1ea3m qu\u00e1 tr\u00ecnh gi\u1ea3i quy\u1ebft v\u1ee5 vi\u1ec7c \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh \u0111\u00fang tr\u00ecnh t\u1ef1 t\u1ed1 t\u1ee5ng ngay c\u1ea3 khi doanh nghi\u1ec7p kh\u00f4ng c\u00f2n ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chi_phi_pha_san_duoc_thanh_toan_theo_thu_tu_nao\"><\/span>Chi ph\u00ed ph\u00e1 s\u1ea3n \u0111\u01b0\u1ee3c thanh to\u00e1n theo th\u1ee9 t\u1ef1 n\u00e0o<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6622\" aria-describedby=\"caption-attachment-6622\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6622\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Chi-phi-pha-san-duoc-thanh-toan-theo-thu-tu-nao.png\" alt=\"Chi ph\u00ed ph\u00e1 s\u1ea3n \u0111\u01b0\u1ee3c thanh to\u00e1n theo th\u1ee9 t\u1ef1 n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Chi-phi-pha-san-duoc-thanh-toan-theo-thu-tu-nao.png 1200w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Chi-phi-pha-san-duoc-thanh-toan-theo-thu-tu-nao-300x169.png 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Chi-phi-pha-san-duoc-thanh-toan-theo-thu-tu-nao-1024x576.png 1024w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Chi-phi-pha-san-duoc-thanh-toan-theo-thu-tu-nao-768x432.png 768w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Chi-phi-pha-san-duoc-thanh-toan-theo-thu-tu-nao-18x10.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6622\" class=\"wp-caption-text\">Chi ph\u00ed ph\u00e1 s\u1ea3n \u0111\u01b0\u1ee3c thanh to\u00e1n theo th\u1ee9 t\u1ef1 n\u00e0o<\/figcaption><\/figure>\n<p>Theo \u0110i\u1ec1u 46 Lu\u1eadt Ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n s\u1ed1 142\/2025\/QH15, chi ph\u00ed ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n \u0111\u01b0\u1ee3c \u01b0u ti\u00ean thanh to\u00e1n \u1edf v\u1ecb tr\u00ed th\u1ee9 nh\u1ea5t khi T\u00f2a \u00e1n nh\u00e2n d\u00e2n ra quy\u1ebft \u0111\u1ecbnh tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n v\u00e0 ti\u1ebfn h\u00e0nh ph\u00e2n chia t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3.<\/p>\n<p>Th\u1ee9 t\u1ef1 ph\u00e2n chia t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 b\u1ecb tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u1ee5 th\u1ec3 theo \u0110i\u1ec1u 46 nh\u01b0 sau:<\/p>\n<ol>\n<li><strong>Chi ph\u00ed ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n:<\/strong> Bao g\u1ed3m chi ph\u00ed Qu\u1ea3n t\u00e0i vi\u00ean, doanh nghi\u1ec7p qu\u1ea3n l\u00fd thanh l\u00fd t\u00e0i s\u1ea3n, chi ph\u00ed ki\u1ec3m to\u00e1n, chi ph\u00ed thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh v\u00e0 c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd kh\u00e1c.<\/li>\n<li><strong>Kho\u1ea3n n\u1ee3 l\u01b0\u01a1ng:<\/strong> Kho\u1ea3n n\u1ee3 l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3.<\/li>\n<li><strong>Kho\u1ea3n n\u1ee3 b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c:<\/strong> B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng v\u00e0 b\u1ec7nh ngh\u1ec1 nghi\u1ec7p.<\/li>\n<li><strong>Tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c v\u00e0 c\u00e1c quy\u1ec1n l\u1ee3i kh\u00e1c:<\/strong> Tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c v\u00e0 c\u00e1c quy\u1ec1n l\u1ee3i kh\u00e1c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3 \u0111\u00e3 k\u00fd k\u1ebft.<\/li>\n<li><strong>Kho\u1ea3n n\u1ee3 ph\u1ee5c h\u1ed3i ho\u1ea1t \u0111\u1ed9ng kinh doanh:<\/strong> C\u00e1c kho\u1ea3n n\u1ee3 ph\u00e1t sinh nh\u1eb1m ph\u1ee5c h\u1ed3i ho\u1ea1t \u0111\u1ed9ng kinh doanh theo quy \u0111\u1ecbnh.<\/li>\n<li><strong>Ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi Nh\u00e0 n\u01b0\u1edbc:<\/strong> C\u00e1c kho\u1ea3n n\u1ee3 thu\u1ebf v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c \u0111\u1ed1i v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n<li><strong>C\u00e1c kho\u1ea3n n\u1ee3 kh\u00e1c:<\/strong> C\u00e1c kho\u1ea3n n\u1ee3 kh\u00f4ng c\u00f3 b\u1ea3o \u0111\u1ea3m ph\u1ea3i tr\u1ea3 cho ch\u1ee7 n\u1ee3 trong danh s\u00e1ch ch\u1ee7 n\u1ee3 v\u00e0 ph\u1ea7n n\u1ee3 c\u00f3 b\u1ea3o \u0111\u1ea3m ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n do gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m kh\u00f4ng \u0111\u1ee7 thanh to\u00e1n.<\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Vi_du_ve_cach_xac_dinh_chi_phi_pha_san_trong_thuc_te\"><\/span>V\u00ed d\u1ee5 v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh chi ph\u00ed ph\u00e1 s\u1ea3n trong th\u1ef1c t\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0110\u1ec3 h\u00ecnh dung c\u01a1 ch\u1ebf h\u00ecnh th\u00e0nh v\u00e0 thanh to\u00e1n chi ph\u00ed ph\u00e1 s\u1ea3n, x\u00e9t m\u1ed9t v\u00ed d\u1ee5 gi\u1ea3 \u0111\u1ecbnh t\u1ea1i C\u00f4ng ty TNHH A khi m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n v\u00e0 T\u00f2a \u00e1n nh\u00e2n d\u00e2n th\u1ee5 l\u00fd \u0111\u01a1n y\u00eau c\u1ea7u:<\/p>\n<ul>\n<li><strong>N\u1ed9p l\u1ec7 ph\u00ed v\u00e0 t\u1ea1m \u1ee9ng chi ph\u00ed:<\/strong> Ng\u01b0\u1eddi n\u1ed9p \u0111\u01a1n ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p l\u1ec7 ph\u00ed ph\u00e1 s\u1ea3n v\u00e0 ti\u1ec1n t\u1ea1m \u1ee9ng chi ph\u00ed ph\u00e1 s\u1ea3n v\u00e0o t\u00e0i kho\u1ea3n do T\u00f2a \u00e1n ch\u1ec9 \u0111\u1ecbnh theo th\u00f4ng b\u00e1o c\u1ee7a Th\u1ea9m ph\u00e1n.<\/li>\n<li><strong>Ph\u00e1t sinh chi ph\u00ed trong qu\u00e1 tr\u00ecnh x\u1eed l\u00fd:<\/strong> Qu\u1ea3n t\u00e0i vi\u00ean th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea, b\u1ea3o qu\u1ea3n t\u00e0i s\u1ea3n; \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t s\u1ed5 s\u00e1ch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh. T\u1ed5ng c\u00e1c kho\u1ea3n chi h\u1ee3p l\u00fd n\u00e0y t\u1ea1o th\u00e0nh chi ph\u00ed ph\u00e1 s\u1ea3n ch\u00ednh th\u1ee9c.<\/li>\n<li><strong>Thanh to\u00e1n theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean:<\/strong> Khi x\u1eed l\u00fd, b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n c\u1ee7a C\u00f4ng ty A, s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c tr\u01b0\u1edbc ti\u00ean d\u00f9ng \u0111\u1ec3 thanh to\u00e1n chi ph\u00ed ph\u00e1 s\u1ea3n (ho\u00e0n tr\u1ea3 ti\u1ec1n t\u1ea1m \u1ee9ng v\u00e0 chi tr\u1ea3 ph\u1ea7n chi ph\u00ed c\u00f2n thi\u1ebfu). Sau \u0111\u00f3, ngu\u1ed3n ti\u1ec1n c\u00f2n l\u1ea1i m\u1edbi ti\u1ebfp t\u1ee5c ph\u00e2n chia cho c\u00e1c kho\u1ea3n n\u1ee3 l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m, tr\u1ee3 c\u1ea5p ng\u01b0\u1eddi lao \u0111\u1ed9ng, ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 kh\u00e1c theo th\u1ee9 t\u1ef1 t\u1ea1i \u0110i\u1ec1u 46 Lu\u1eadt Ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n s\u1ed1 142\/2025\/QH15.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_hieu_nham_thuong_gap_ve_chi_phi_pha_san\"><\/span>Nh\u1eefng hi\u1ec3u nh\u1ea7m th\u01b0\u1eddng g\u1eb7p v\u1ec1 chi ph\u00ed ph\u00e1 s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>T\u1eeb <a title=\"null\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/kinh-nghiem-xu-ly-pha-san-doanh-nghiep\/\">kinh nghi\u1ec7m x\u1eed l\u00fd ph\u00e1 s\u1ea3n<\/a> th\u1ef1c t\u1ebf, MAN &#8211; Master Accountant Network nh\u1eadn th\u1ea5y nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n th\u01b0\u1eddng g\u1eb7p ph\u1ea3i 4 hi\u1ec3u nh\u1ea7m c\u01a1 b\u1ea3n d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Le_phi_pha_san_khong_dong_nghia_voi_chi_phi_pha_san\"><\/span>L\u1ec7 ph\u00ed ph\u00e1 s\u1ea3n kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi chi ph\u00ed ph\u00e1 s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>L\u1ec7 ph\u00ed l\u00e0 kho\u1ea3n thu theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 \u00e1n ph\u00ed, l\u1ec7 ph\u00ed T\u00f2a \u00e1n khi n\u1ed9p \u0111\u01a1n. Trong khi \u0111\u00f3, chi ph\u00ed ph\u00e1 s\u1ea3n g\u1ed3m nhi\u1ec1u kho\u1ea3n ph\u00e1t sinh th\u1ef1c t\u1ebf xuy\u00ean su\u1ed1t qu\u00e1 tr\u00ecnh gi\u1ea3i quy\u1ebft v\u1ee5 vi\u1ec7c nh\u01b0 chi ph\u00ed Qu\u1ea3n t\u00e0i vi\u00ean, ki\u1ec3m to\u00e1n v\u00e0 thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khong_co_mot_muc_chi_phi_co_dinh_cho_moi_doanh_nghiep\"><\/span>Kh\u00f4ng c\u00f3 m\u1ed9t m\u1ee9c chi ph\u00ed c\u1ed1 \u0111\u1ecbnh cho m\u1ecdi doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>T\u1ed5ng chi ph\u00ed ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n kh\u00f4ng gi\u1ed1ng nhau gi\u1eefa c\u00e1c doanh nghi\u1ec7p. M\u1ee9c chi ph\u00ed th\u1ef1c t\u1ebf ph\u1ee5 thu\u1ed9c v\u00e0o quy m\u00f4 t\u00e0i s\u1ea3n, s\u1ed1 l\u01b0\u1ee3ng t\u00e0i s\u1ea3n c\u1ea7n thanh l\u00fd v\u00e0 t\u00ednh ch\u1ea5t ph\u1ee9c t\u1ea1p c\u1ee7a t\u1eebng v\u1ee5 vi\u1ec7c c\u1ee5 th\u1ec3.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_tam_ung_khong_nhat_thiet_la_tong_chi_phi_cuoi_cung\"><\/span>M\u1ee9c t\u1ea1m \u1ee9ng kh\u00f4ng nh\u1ea5t thi\u1ebft l\u00e0 t\u1ed5ng chi ph\u00ed cu\u1ed1i c\u00f9ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ti\u1ec1n t\u1ea1m \u1ee9ng do Th\u1ea9m ph\u00e1n \u1ea5n \u0111\u1ecbnh ban \u0111\u1ea7u l\u00e0 kho\u1ea3n ti\u1ec1n t\u1ea1m t\u00ednh \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1ed1 t\u1ee5ng kh\u1edfi \u0111\u1ea7u. T\u1ed5ng chi ph\u00ed th\u1ef1c t\u1ebf thanh to\u00e1n sau n\u00e0y c\u00f3 th\u1ec3 ch\u00eanh l\u1ec7ch t\u00f9y thu\u1ed9c v\u00e0o kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh gi\u1ea3i quy\u1ebft.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_khong_con_tai_san_khong_co_nghia_la_khong_the_giai_quyet\"><\/span>Doanh nghi\u1ec7p kh\u00f4ng c\u00f2n t\u00e0i s\u1ea3n kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 kh\u00f4ng th\u1ec3 gi\u1ea3i quy\u1ebft<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Khi doanh nghi\u1ec7p ki\u1ec7t qu\u1ec7 t\u00e0i s\u1ea3n, ph\u00e1p lu\u1eadt \u0111\u00e3 c\u00f3 quy \u0111\u1ecbnh v\u1ec1 c\u01a1 ch\u1ebf ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1ea3o \u0111\u1ea3m chi ph\u00ed ho\u1eb7c mi\u1ec5n t\u1ea1m \u1ee9ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. Do \u0111\u00f3, vi\u1ec7c h\u1ebft t\u00e0i s\u1ea3n kh\u00f4ng ng\u0103n c\u1ea3n vi\u1ec7c ti\u1ebfn h\u00e0nh th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"MAN_tu_van_chi_phi_va_thu_tuc_pha_san_doanh_nghiep\"><\/span>MAN t\u01b0 v\u1ea5n chi ph\u00ed v\u00e0 th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Vi\u1ec7c \u0111\u00e1nh gi\u00e1 c\u1ea5u tr\u00fac chi ph\u00ed, l\u1eadp ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd t\u00e0i s\u1ea3n v\u00e0 ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5 thu\u1ebf t\u1ed3n \u0111\u1ecdng \u0111\u00f2i h\u1ecfi s\u1ef1 am hi\u1ec3u chuy\u00ean s\u00e2u v\u1ec1 ph\u00e1p lu\u1eadt t\u1ed1 t\u1ee5ng l\u1eabn nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n &#8211; thu\u1ebf. M\u1ed9t sai s\u00f3t nh\u1ecf trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n ho\u1eb7c th\u1ee9 t\u1ef1 thanh to\u00e1n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn ph\u00e1t sinh tranh ch\u1ea5p ho\u1eb7c r\u1ee7i ro ph\u00e1p l\u00fd cho ban l\u00e3nh \u0111\u1ea1o.<\/p>\n<p><strong>MAN &#8211; Master Accountant Network<\/strong> cung c\u1ea5p <a title=\"null\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/\">d\u1ecbch<\/a> v\u1ee5 gi\u1ea3i th\u1ec3 v\u00e0 ph\u00e1 s\u1ea3n doanh<a title=\"null\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/\"> nghi\u1ec7p<\/a>. \u0110\u1ed9i ng\u0169 chuy\u00ean gia ph\u00e1p l\u00fd v\u00e0 k\u1ebf to\u00e1n c\u1ee7a MAN s\u1eb5n s\u00e0ng h\u1ed7 tr\u1ee3 qu\u00fd doanh nghi\u1ec7p:<\/p>\n<ul>\n<li>R\u00e0 so\u00e1t t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, h\u1ed3 s\u01a1 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf t\u1ed3n \u0111\u1ecdng.<\/li>\n<li>\u01af\u1edbc t\u00ednh c\u00e1c kho\u1ea3n l\u1ec7 ph\u00ed, t\u1ea1m \u1ee9ng v\u00e0 chi ph\u00ed c\u00f3 th\u1ec3 ph\u00e1t sinh khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c.<\/li>\n<li>T\u01b0 v\u1ea5n quy tr\u00ecnh l\u00e0m vi\u1ec7c v\u1edbi Qu\u1ea3n t\u00e0i vi\u00ean, T\u00f2a \u00e1n nh\u00e2n d\u00e2n v\u00e0 c\u01a1 quan thu\u1ebf.<\/li>\n<li>H\u1ed7 tr\u1ee3 l\u1eadp ph\u01b0\u01a1ng \u00e1n ph\u00e2n chia t\u00e0i s\u1ea3n tu\u00e2n th\u1ee7 \u0111\u00fang th\u1ee9 t\u1ef1 \u01b0u ti\u00ean theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/li>\n<\/ul>\n<p>N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang g\u1eb7p v\u01b0\u1edbng m\u1eafc v\u1ec1 chi ph\u00ed ho\u1eb7c c\u1ea7n gi\u1ea3i ph\u00e1p x\u1eed l\u00fd ph\u00e1p l\u00fd an to\u00e0n, h\u00e3y li\u00ean h\u1ec7 ngay v\u1edbi <strong>MAN &#8211; Master Accountant Network<\/strong> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan_ve_chi_phi_pha_san_doanh_nghiep\"><\/span>K\u1ebft lu\u1eadn v\u1ec1 chi ph\u00ed ph\u00e1 s\u1ea3n doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Hi\u1ec3u r\u00f5 quy \u0111\u1ecbnh v\u1ec1 <strong>chi ph\u00ed ph\u00e1 s\u1ea3n doanh nghi\u1ec7p<\/strong> gi\u00fap ch\u1ee7 doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ed9ng ph\u01b0\u01a1ng \u00e1n t\u00e0i ch\u00ednh v\u00e0 b\u1ea3o \u0111\u1ea3m qu\u00e1 tr\u00ecnh ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng di\u1ec5n ra h\u1ee3p ph\u00e1p. C\u0103n c\u1ee9 theo Lu\u1eadt Ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n s\u1ed1 142\/2025\/QH15, Ngh\u1ecb \u0111\u1ecbnh 65\/2026\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 64\/2026\/N\u0110-CP, vi\u1ec7c n\u1eafm r\u00f5 th\u00e0nh ph\u1ea7n chi ph\u00ed, ngh\u0129a v\u1ee5 n\u1ed9p t\u1ea1m \u1ee9ng v\u00e0 th\u1ee9 t\u1ef1 \u01b0u ti\u00ean thanh to\u00e1n l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p x\u1eed l\u00fd d\u1ee9t \u0111i\u1ec3m c\u00e1c ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd ph\u00e1t sinh.<\/p>\n<div style=\"background: #FFF8E8; border: 2px solid #F4B00F; border-radius: 10px; padding: 20px 24px; margin: 30px 0;\">\n<div style=\"font-size: 24px; font-weight: bold; color: #222; margin-bottom: 18px;\">Contact information<\/div>\n<div style=\"margin-bottom: 12px; font-size: 16px; line-height: 1.8; color: #333;\"><strong>Address:<\/strong> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/div>\n<div style=\"margin-bottom: 12px; font-size: 16px; line-height: 1.8; color: #333;\"><strong>Mobile\/Zalo:<\/strong> 0903 963 163 \u00a0\u2013\u00a0 0903 428 622<\/div>\n<div style=\"font-size: 16px; line-height: 1.8; color: #333;\"><strong>E-mail:<\/strong> man@man.net.vn<\/div>\n<\/div>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_chi_phi_pha_san_doanh_nghiep\"><\/span>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 chi ph\u00ed ph\u00e1 s\u1ea3n doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_pha_san_doanh_nghiep_gom_nhung_khoan_nao-2\"><\/span>Chi ph\u00ed ph\u00e1 s\u1ea3n doanh nghi\u1ec7p g\u1ed3m nh\u1eefng kho\u1ea3n n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Chi ph\u00ed ph\u00e1 s\u1ea3n doanh nghi\u1ec7p g\u1ed3m chi ph\u00ed Qu\u1ea3n t\u00e0i vi\u00ean, doanh nghi\u1ec7p qu\u1ea3n l\u00fd thanh l\u00fd t\u00e0i s\u1ea3n, chi ph\u00ed ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, chi ph\u00ed thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n v\u00e0 c\u00e1c kho\u1ea3n chi c\u1ea7n thi\u1ebft, h\u1ee3p l\u00fd kh\u00e1c theo \u0110i\u1ec1u 3 Lu\u1eadt Ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n s\u1ed1 142\/2025\/QH15.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ai_phai_nop_tam_ung_chi_phi_pha_san-2\"><\/span>Ai ph\u1ea3i n\u1ed9p t\u1ea1m \u1ee9ng chi ph\u00ed ph\u00e1 s\u1ea3n?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Theo \u0110i\u1ec1u 20 Lu\u1eadt Ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n s\u1ed1 142\/2025\/QH15, ng\u01b0\u1eddi n\u1ed9p \u0111\u01a1n y\u00eau c\u1ea7u \u00e1p d\u1ee5ng th\u1ee7 t\u1ee5c c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p ti\u1ec1n t\u1ea1m \u1ee9ng chi ph\u00ed theo th\u00f4ng b\u00e1o c\u1ee7a T\u00f2a \u00e1n, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c do ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1ea3o \u0111\u1ea3m.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_khong_con_tien_tai_san_thi_chi_phi_pha_san_duoc_xu_ly_the_nao\"><\/span>Doanh nghi\u1ec7p kh\u00f4ng c\u00f2n ti\u1ec1n, t\u00e0i s\u1ea3n th\u00ec chi ph\u00ed ph\u00e1 s\u1ea3n \u0111\u01b0\u1ee3c x\u1eed l\u00fd th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 kh\u00f4ng c\u00f2n ti\u1ec1n, t\u00e0i s\u1ea3n th\u00ec chi ph\u00ed ph\u00e1 s\u1ea3n do ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1ea3o \u0111\u1ea3m theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 20 Lu\u1eadt Ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n s\u1ed1 142\/2025\/QH15.<\/p>","protected":false},"excerpt":{"rendered":"<p>\u0110\u01b0\u1ee3c ki\u1ec3m duy\u1ec7t chuy\u00ean m\u00f4n b\u1edfi \u00d4ng L\u00ea Ho\u00e0ng Tuy\u00ean Ch\u1ee9c danh: S\u00e1ng l\u1eadp vi\u00ean &amp; CEO &#8211; MAN Master Accountant Network Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1: Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam Kinh nghi\u1ec7m: H\u01a1n 30 n\u0103m trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh L\u01b0u \u00fd: N\u1ed9i dung \u0111\u01b0\u1ee3c bi\u00ean [&hellip;]<\/p>","protected":false},"author":4,"featured_media":6621,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[12,13,20],"tags":[],"class_list":["post-6619","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-trung-tam-kien-thuc","category-kien-thuc-pha-san","category-tin-tuc-cap-nhat"],"acf":[],"_links":{"self":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6619","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=6619"}],"version-history":[{"count":1,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6619\/revisions"}],"predecessor-version":[{"id":6623,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6619\/revisions\/6623"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/media\/6621"}],"wp:attachment":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=6619"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=6619"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=6619"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}