{"id":6624,"date":"2026-08-20T11:56:44","date_gmt":"2026-08-20T04:56:44","guid":{"rendered":"https:\/\/phasangiaithe.man.net.vn\/?p=6624"},"modified":"2026-08-20T11:56:44","modified_gmt":"2026-08-20T04:56:44","slug":"thanh-ly-tai-san-la-gi","status":"publish","type":"post","link":"https:\/\/phasangiaithe.man.net.vn\/zh\/thanh-ly-tai-san-la-gi\/","title":{"rendered":"Thanh l\u00fd t\u00e0i s\u1ea3n l\u00e0 g\u00ec v\u00e0 quy \u0111\u1ecbnh x\u1eed l\u00fd t\u00e0i s\u1ea3n doanh nghi\u1ec7p"},"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<br \/>\n<a style=\"color: #b47500; text-decoration: underline;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><br \/>\n\u9ece\u9ec4\u5ba3\u5148\u751f<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> \u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u5ba1\u8ba1\u5e08<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>\u7b14\u8bb0\uff1a<\/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<div class=\"qMYqUG_convSearchResultHighlightRoot\">\n<div class=\"\" data-turn-id-container=\"request-WEB:a0ae90ad-082a-446a-a8b9-f7edd2cbefd5-9\" data-is-intersecting=\"true\">\n<section class=\"text-token-text-primary w-full focus:outline-none has-data-writing-block:pointer-events-none [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto R6Vx5W_threadScrollVars scroll-mb-[calc(var(--scroll-root-safe-area-inset-bottom,0px)+var(--thread-response-height))] scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" data-turn-id=\"request-WEB:a0ae90ad-082a-446a-a8b9-f7edd2cbefd5-9\" data-turn-id-container=\"request-WEB:a0ae90ad-082a-446a-a8b9-f7edd2cbefd5-9\" data-testid=\"conversation-turn-12\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-8 [--thread-content-margin:var(--thread-content-margin-xs,calc(var(--spacing)*4))] @w-sm\/main:[--thread-content-margin:var(--thread-content-margin-sm,calc(var(--spacing)*6))] @w-lg\/main:[--thread-content-margin:var(--thread-content-margin-lg,calc(var(--spacing)*16))] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" data-conversation-screenshot-content=\"\">\n<div class=\"flex max-w-full flex-col gap-4 grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal outline-none keyboard-focused:focus-ring [.text-message+&amp;]:mt-1\" dir=\"auto\" tabindex=\"0\" data-message-author-role=\"assistant\" data-message-id=\"dd0b0897-85d3-4e11-babe-64e09d2c3d4f\" data-message-model-slug=\"gpt-5-6\" data-turn-start-message=\"true\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden\">\n<div class=\"yWcLfW_streamingContainer markdown prose dark:prose-invert wrap-break-word w-full light markdown-new-styling\">\n<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"0\" data-end=\"338\" data-is-last-node=\"\" data-is-only-node=\"\">Thanh l\u00fd t\u00e0i s\u1ea3n l\u00e0 g\u00ec? \u0110\u00e2y l\u00e0 ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p x\u1eed l\u00fd nh\u1eefng t\u00e0i s\u1ea3n kh\u00f4ng c\u00f2n nhu c\u1ea7u s\u1eed d\u1ee5ng, kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p ho\u1eb7c c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ecbnh \u0111o\u1ea1t trong m\u1ed9t tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3. Vi\u1ec7c thanh l\u00fd c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1ea9m quy\u1ec1n, h\u1ed3 s\u01a1, k\u1ebf to\u00e1n v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf, \u0111\u1ed3ng th\u1eddi ph\u00e2n bi\u1ec7t r\u00f5 v\u1edbi b\u00e1n t\u00e0i s\u1ea3n, x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m, gi\u1ea3i th\u1ec3 v\u00e0 ph\u00e1 s\u1ea3n.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<\/div>\n<\/div>\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\">\u6307\u6570<\/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;\">\u5207\u6362<\/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\/zh\/thanh-ly-tai-san-la-gi\/#Thanh_ly_tai_san_la_gi\" >Thanh l\u00fd t\u00e0i s\u1ea3n l\u00e0 g\u00ec<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thanh-ly-tai-san-la-gi\/#Thanh_ly_tai_san_khac_gi_ban_va_nhuong_ban_tai_san\" >Thanh l\u00fd t\u00e0i s\u1ea3n kh\u00e1c g\u00ec b\u00e1n v\u00e0 nh\u01b0\u1ee3ng b\u00e1n 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-3\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thanh-ly-tai-san-la-gi\/#Cac_truong_hop_doanh_nghiep_thuong_thanh_ly_tai_san\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u01b0\u1eddng 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-4\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thanh-ly-tai-san-la-gi\/#Cac_hinh_thuc_xu_ly_va_thanh_ly_tai_san\" >C\u00e1c h\u00ecnh th\u1ee9c x\u1eed l\u00fd v\u00e0 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-5\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thanh-ly-tai-san-la-gi\/#Ban_tai_san_truc_tiep\" >B\u00e1n t\u00e0i s\u1ea3n tr\u1ef1c ti\u1ebfp<\/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\/zh\/thanh-ly-tai-san-la-gi\/#Ban_dau_gia_tai_san\" >B\u00e1n \u0111\u1ea5u 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\/zh\/thanh-ly-tai-san-la-gi\/#Cac_hinh_thuc_xu_ly_khac\" >C\u00e1c h\u00ecnh th\u1ee9c x\u1eed 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-8\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thanh-ly-tai-san-la-gi\/#Thanh_ly_tai_san_co_dinh_trong_doanh_nghiep\" >Thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong 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-9\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thanh-ly-tai-san-la-gi\/#Tai_san_co_dinh_het_khau_hao_co_can_thanh_ly_khong\" >T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1ebft kh\u1ea5u hao c\u00f3 c\u1ea7n 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-10\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thanh-ly-tai-san-la-gi\/#Gia_tri_con_lai_cua_tai_san_khi_thanh_ly\" >Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n 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-11\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thanh-ly-tai-san-la-gi\/#Quy_trinh_thanh_ly_tai_san_trong_doanh_nghiep\" >Quy tr\u00ecnh thanh l\u00fd t\u00e0i s\u1ea3n trong 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-12\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thanh-ly-tai-san-la-gi\/#Kiem_ke_va_xac_dinh_tai_san_can_xu_ly\" >Ki\u1ec3m k\u00ea v\u00e0 x\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n c\u1ea7n x\u1eed l\u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thanh-ly-tai-san-la-gi\/#Danh_gia_tinh_trang_va_gia_tri_tai_san\" >\u0110\u00e1nh gi\u00e1 t\u00ecnh tr\u1ea1ng v\u00e0 gi\u00e1 tr\u1ecb 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-14\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thanh-ly-tai-san-la-gi\/#Phe_duyet_phuong_an_thanh_ly\" >Ph\u00ea duy\u1ec7t ph\u01b0\u01a1ng \u00e1n thanh l\u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thanh-ly-tai-san-la-gi\/#Thuc_hien_ban_hoac_xu_ly_tai_san\" >Th\u1ef1c hi\u1ec7n b\u00e1n ho\u1eb7c x\u1eed 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-16\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thanh-ly-tai-san-la-gi\/#Hoan_thien_ho_so_va_ghi_nhan_ke_toan\" >Ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 v\u00e0 ghi nh\u1eadn k\u1ebf to\u00e1n<\/a><\/li><\/ul><\/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\/zh\/thanh-ly-tai-san-la-gi\/#Ke_toan_va_thue_khi_thanh_ly_tai_san\" >K\u1ebf to\u00e1n v\u00e0 thu\u1ebf khi 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-18\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thanh-ly-tai-san-la-gi\/#Ghi_nhan_gia_tri_tai_san_khi_thanh_ly\" >Ghi nh\u1eadn gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n khi thanh l\u00fd<\/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\/zh\/thanh-ly-tai-san-la-gi\/#Hoa_don_khi_thanh_ly_tai_san\" >H\u00f3a \u0111\u01a1n khi 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-20\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thanh-ly-tai-san-la-gi\/#Thue_phat_sinh_khi_thanh_ly_tai_san\" >Thu\u1ebf ph\u00e1t sinh khi 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-21\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thanh-ly-tai-san-la-gi\/#Khoan_thu_chi_phi_va_anh_huong_den_ket_qua_kinh_doanh\" >Kho\u1ea3n thu, chi ph\u00ed v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh<\/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\/zh\/thanh-ly-tai-san-la-gi\/#Thanh_ly_tai_san_trong_giai_the_va_pha_san\" >Thanh l\u00fd t\u00e0i s\u1ea3n trong gi\u1ea3i th\u1ec3 v\u00e0 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-23\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thanh-ly-tai-san-la-gi\/#Thanh_ly_tai_san_khi_doanh_nghiep_giai_the\" >Thanh l\u00fd t\u00e0i s\u1ea3n khi doanh nghi\u1ec7p gi\u1ea3i th\u1ec3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thanh-ly-tai-san-la-gi\/#Xu_ly_tai_san_khi_doanh_nghiep_pha_san\" >X\u1eed l\u00fd t\u00e0i s\u1ea3n khi doanh nghi\u1ec7p 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-25\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thanh-ly-tai-san-la-gi\/#Diem_khac_biet_giua_thanh_ly_tai_san_thong_thuong_giai_the_va_pha_san\" >\u0110i\u1ec3m kh\u00e1c bi\u1ec7t gi\u1eefa thanh l\u00fd t\u00e0i s\u1ea3n th\u00f4ng th\u01b0\u1eddng, gi\u1ea3i th\u1ec3 v\u00e0 ph\u00e1 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-26\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thanh-ly-tai-san-la-gi\/#Nhung_sai_sot_thuong_gap_khi_thanh_ly_tai_san\" >Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi 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-27\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thanh-ly-tai-san-la-gi\/#Ket_luan\" >\u603b\u7ed3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thanh-ly-tai-san-la-gi\/#Cau_hoi_thuong_gap_ve_thanh_ly_tai_san\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 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-29\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thanh-ly-tai-san-la-gi\/#Thanh_ly_tai_san_co_phai_xuat_hoa_don_khong\" >Thanh l\u00fd t\u00e0i s\u1ea3n c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thanh-ly-tai-san-la-gi\/#Thanh_ly_tai_san_co_phat_sinh_thue_khong\" >Thanh l\u00fd t\u00e0i s\u1ea3n c\u00f3 ph\u00e1t sinh thu\u1ebf kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/thanh-ly-tai-san-la-gi\/#Tai_san_het_khau_hao_co_can_thanh_ly_khong\" >T\u00e0i s\u1ea3n h\u1ebft kh\u1ea5u hao c\u00f3 c\u1ea7n thanh l\u00fd kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Thanh_ly_tai_san_la_gi\"><\/span>Thanh l\u00fd t\u00e0i s\u1ea3n l\u00e0 g\u00ec<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Thanh l\u00fd t\u00e0i s\u1ea3n l\u00e0 ho\u1ea1t \u0111\u1ed9ng x\u1eed l\u00fd t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p khi t\u00e0i s\u1ea3n kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u s\u1eed d\u1ee5ng ho\u1eb7c c\u1ea7n \u0111\u01b0\u1ee3c x\u1eed l\u00fd trong m\u1ed9t tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3. Ho\u1ea1t \u0111\u1ed9ng thanh l\u00fd mang t\u00ednh ch\u1ee7 \u0111\u1ed9ng ho\u1eb7c tu\u00e2n theo quy tr\u00ecnh ki\u1ec3m k\u00ea n\u1ed9i b\u1ed9, kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi ph\u00e1 s\u1ea3n, gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p hay ph\u00e1t m\u1ea1i t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/p>\n<p>Nhi\u1ec1u ban qu\u1ea3n l\u00fd v\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n trong doanh nghi\u1ec7p th\u01b0\u1eddng nh\u1ea7m l\u1eabn gi\u1eefa c\u00e1c thu\u1eadt ng\u1eef ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u1ecbnh \u0111o\u1ea1t t\u00e0i s\u1ea3n. S\u1ef1 nh\u1ea7m l\u1eabn n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c \u00e1p d\u1ee5ng sai quy tr\u00ecnh n\u1ed9i b\u1ed9, l\u1eadp h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb kh\u00f4ng chu\u1ea9n x\u00e1c ho\u1eb7c x\u00e1c \u0111\u1ecbnh sai ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thanh_ly_tai_san_khac_gi_ban_va_nhuong_ban_tai_san\"><\/span>Thanh l\u00fd t\u00e0i s\u1ea3n kh\u00e1c g\u00ec b\u00e1n v\u00e0 nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Thanh l\u00fd t\u00e0i s\u1ea3n, b\u00e1n t\u00e0i s\u1ea3n, nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n v\u00e0 x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m kh\u00e1c nhau c\u01a1 b\u1ea3n v\u1ec1 b\u1ed1i c\u1ea3nh th\u1ef1c hi\u1ec7n, m\u1ee5c \u0111\u00edch x\u1eed l\u00fd, b\u1ea3n ch\u1ea5t giao d\u1ecbch c\u0169ng nh\u01b0 c\u01a1 ch\u1ebf ph\u00e1p l\u00fd \u00e1p d\u1ee5ng. Vi\u1ec7c ph\u00e2n bi\u1ec7t ch\u00ednh x\u00e1c gi\u00fap doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn \u0111\u00fang tr\u00ecnh t\u1ef1 th\u1ee7 t\u1ee5c v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p.<\/p>\n<p>B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y gi\u00fap ph\u00e2n bi\u1ec7t c\u00e1c h\u00ecnh th\u1ee9c x\u1eed l\u00fd t\u00e0i s\u1ea3n th\u01b0\u1eddng g\u1eb7p:<\/p>\n<table style=\"width: 100%; border-color: #000000; height: 400px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"6\">\n<tbody>\n<tr style=\"height: 80px;\">\n<th style=\"height: 80px; width: 14.5547%;\">Ti\u00eau ch\u00ed ph\u00e2n bi\u1ec7t<\/th>\n<th style=\"height: 80px; width: 26.937%;\">Thanh l\u00fd t\u00e0i s\u1ea3n<\/th>\n<th style=\"height: 80px; width: 28.6749%;\">B\u00e1n \/ Nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n<\/th>\n<th style=\"height: 80px; width: 28.9645%;\">X\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m (Ph\u00e1t m\u1ea1i)<\/th>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; width: 14.5547%;\">B\u1ed1i c\u1ea3nh th\u1ef1c hi\u1ec7n<\/td>\n<td style=\"height: 80px; width: 26.937%;\">T\u00e0i s\u1ea3n h\u1ebft nhu c\u1ea7u s\u1eed d\u1ee5ng, kh\u00f4ng c\u00f2n hi\u1ec7u qu\u1ea3, ho\u1eb7c x\u1eed l\u00fd khi ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng.<\/td>\n<td style=\"height: 80px; width: 28.6749%;\">Ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i, kinh doanh b\u00ecnh th\u01b0\u1eddng ho\u1eb7c <a title=\"\u65e0\u6548\u7684\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/\">t\u00e1i c\u01a1 c\u1ea5u t\u00e0i s\u1ea3n doanh nghi\u1ec7p<\/a>.<\/td>\n<td style=\"height: 80px; width: 28.9645%;\">Khi ph\u00e1t sinh c\u0103n c\u1ee9 x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m theo th\u1ecfa thu\u1eadn ho\u1eb7c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; width: 14.5547%;\">\u4e3b\u8981\u76ee\u7684<\/td>\n<td style=\"height: 80px; width: 26.937%;\">Thu h\u1ed3i gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n, ghi gi\u1ea3m t\u00e0i s\u1ea3n kh\u1ecfi s\u1ed5 k\u1ebf to\u00e1n.<\/td>\n<td style=\"height: 80px; width: 28.6749%;\">T\u1ed1i \u01b0u h\u00f3a ngu\u1ed3n v\u1ed1n, thu l\u1ee3i nhu\u1eadn ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh kinh doanh.<\/td>\n<td style=\"height: 80px; width: 28.9645%;\">Thu h\u1ed3i n\u1ee3 cho b\u00ean nh\u1eadn b\u1ea3o \u0111\u1ea3m (t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, ch\u1ee7 n\u1ee3) theo th\u1ecfa thu\u1eadn ho\u1eb7c lu\u1eadt \u0111\u1ecbnh.<\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; width: 14.5547%;\">B\u1ea3n ch\u1ea5t giao d\u1ecbch<\/td>\n<td style=\"height: 80px; width: 26.937%;\">X\u1eed l\u00fd t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p theo th\u1ea9m quy\u1ec1n, quy ch\u1ebf n\u1ed9i b\u1ed9 v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt \u00e1p d\u1ee5ng.<\/td>\n<td style=\"height: 80px; width: 28.6749%;\">Giao d\u1ecbch mua b\u00e1n t\u00e0i s\u1ea3n th\u00f4ng th\u01b0\u1eddng theo c\u01a1 ch\u1ebf th\u1ecb tr\u01b0\u1eddng.<\/td>\n<td style=\"height: 80px; width: 28.9645%;\">X\u1eed l\u00fd t\u00e0i s\u1ea3n \u0111ang d\u00f9ng \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m ngh\u0129a v\u1ee5 theo h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng\/th\u1ebf ch\u1ea5p.<\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; width: 14.5547%;\">C\u0103n c\u1ee9 x\u1eed l\u00fd<\/td>\n<td style=\"height: 80px; width: 26.937%;\">Quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n theo \u0111i\u1ec1u l\u1ec7 v\u00e0 quy ch\u1ebf doanh nghi\u1ec7p.<\/td>\n<td style=\"height: 80px; width: 28.6749%;\">Th\u1ecfa thu\u1eadn giao d\u1ecbch v\u00e0 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh theo \u0111i\u1ec1u l\u1ec7, quy ch\u1ebf n\u1ed9i b\u1ed9 v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt \u00e1p d\u1ee5ng.<\/td>\n<td style=\"height: 80px; width: 28.9645%;\">H\u1ee3p \u0111\u1ed3ng b\u1ea3o \u0111\u1ea3m, v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn x\u1eed l\u00fd n\u1ee3 ho\u1eb7c quy\u1ebft \u0111\u1ecbnh\/b\u1ea3n \u00e1n c\u1ee7a T\u00f2a \u00e1n.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Vi\u1ec7c n\u1eafm r\u00f5 b\u1ea3n ch\u1ea5t t\u1eebng giao d\u1ecbch gi\u00fap doanh nghi\u1ec7p x\u00e2y d\u1ef1ng \u0111\u00fang h\u1ed3 s\u01a1 ph\u00e1p l\u00fd, ch\u1ecdn \u0111\u00fang t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n ch\u00ednh x\u00e1c theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_truong_hop_doanh_nghiep_thuong_thanh_ly_tai_san\"><\/span>C\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u01b0\u1eddng thanh l\u00fd t\u00e0i s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6625\" aria-describedby=\"caption-attachment-6625\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6625\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Thanh-ly-tai-san-la-gi-va-quy-dinh-xu-ly-tai-san-doanh-nghiep.png\" alt=\"Thanh ly\u0301 ta\u0300i sa\u0309n la\u0300 gi\u0300 va\u0300 quy \u0111i\u0323nh xu\u031b\u0309 ly\u0301 ta\u0300i sa\u0309n doanh nghie\u0323\u0302p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Thanh-ly-tai-san-la-gi-va-quy-dinh-xu-ly-tai-san-doanh-nghiep.png 1200w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Thanh-ly-tai-san-la-gi-va-quy-dinh-xu-ly-tai-san-doanh-nghiep-300x169.png 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Thanh-ly-tai-san-la-gi-va-quy-dinh-xu-ly-tai-san-doanh-nghiep-1024x576.png 1024w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Thanh-ly-tai-san-la-gi-va-quy-dinh-xu-ly-tai-san-doanh-nghiep-768x432.png 768w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Thanh-ly-tai-san-la-gi-va-quy-dinh-xu-ly-tai-san-doanh-nghiep-18x10.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6625\" class=\"wp-caption-text\">Thanh ly\u0301 ta\u0300i sa\u0309n la\u0300 gi\u0300 va\u0300 quy \u0111i\u0323nh xu\u031b\u0309 ly\u0301 ta\u0300i sa\u0309n doanh nghie\u0323\u0302p<\/figcaption><\/figure>\n<p>Doanh nghi\u1ec7p th\u01b0\u1eddng ti\u1ebfn h\u00e0nh thanh l\u00fd t\u00e0i s\u1ea3n xu\u1ea5t ph\u00e1t t\u1eeb nhu c\u1ea7u qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 ho\u1eb7c do thay \u0111\u1ed5i v\u1ec1 quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang l\u00fd do thanh l\u00fd gi\u00fap doanh nghi\u1ec7p x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u l\u1ec7 v\u00e0 quy ch\u1ebf qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n.<\/p>\n<p>C\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p thanh l\u00fd t\u00e0i s\u1ea3n do doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh th\u00f4ng th\u01b0\u1eddng v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1eaft bu\u1ed9c do ch\u1ea5m d\u1ee9t t\u1ed3n t\u1ea1i ph\u00e1p l\u00fd. C\u00e1c c\u0103n c\u1ee9 ph\u1ed5 bi\u1ebfn d\u1eabn \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh thanh l\u00fd t\u00e0i s\u1ea3n bao g\u1ed3m:<\/p>\n<ul>\n<li><strong>T\u00e0i s\u1ea3n h\u01b0 h\u1ecfng, kh\u00f4ng c\u00f2n kh\u1ea3 n\u0103ng s\u1eed d\u1ee5ng hi\u1ec7u qu\u1ea3:<\/strong> M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i b\u1ecb h\u1ecfng h\u00f3c n\u1eb7ng, chi ph\u00ed s\u1eeda ch\u1eefa ho\u1eb7c ph\u1ee5c h\u1ed3i v\u01b0\u1ee3t qu\u00e1 l\u1ee3i \u00edch kinh t\u1ebf mang l\u1ea1i.<\/li>\n<li><strong>T\u00e0i s\u1ea3n l\u1ed7i th\u1eddi ho\u1eb7c kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi ho\u1ea1t \u0111\u1ed9ng:<\/strong> Thi\u1ebft b\u1ecb b\u1ecb l\u1ea1c h\u1eadu v\u1ec1 c\u00f4ng ngh\u1ec7, n\u0103ng su\u1ea5t th\u1ea5p khi\u1ebfn chi ph\u00ed v\u1eadn h\u00e0nh cao, c\u1ea7n \u0111\u01b0\u1ee3c thay th\u1ebf \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed.<\/li>\n<li><strong>T\u00e0i s\u1ea3n kh\u00f4ng c\u00f2n nhu c\u1ea7u s\u1eed d\u1ee5ng:<\/strong> Doanh nghi\u1ec7p thu h\u1eb9p quy m\u00f4, thay \u0111\u1ed5i d\u00f2ng s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1eddi \u0111\u1ecba \u0111i\u1ec3m kinh doanh d\u1eabn \u0111\u1ebfn d\u01b0 th\u1eeba nh\u00e0 x\u01b0\u1edfng, v\u0103n ph\u00f2ng ph\u1ea9m, ph\u01b0\u01a1ng ti\u1ec7n.<\/li>\n<li><strong>Doanh nghi\u1ec7p thay \u0111\u1ed5i ho\u1eb7c t\u00e1i c\u01a1 c\u1ea5u ho\u1ea1t \u0111\u1ed9ng:<\/strong> Chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c thanh l\u00fd c\u00e1c t\u00e0i s\u1ea3n ngo\u00e0i m\u1ea3ng kinh doanh c\u1ed1t l\u00f5i \u0111\u1ec3 t\u1eadp trung ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh.<\/li>\n<li><strong>X\u1eed l\u00fd t\u00e0i s\u1ea3n trong qu\u00e1 tr\u00ecnh gi\u1ea3i th\u1ec3 ho\u1eb7c ph\u00e1 s\u1ea3n:<\/strong> Khi ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c \u00e1p d\u1ee5ng th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n, t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c thanh l\u00fd theo quy tr\u00ecnh ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng cho t\u1eebng b\u1ed1i c\u1ea3nh.<\/li>\n<li><strong>C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy ch\u1ebf qu\u1ea3n l\u00fd n\u1ed9i b\u1ed9:<\/strong> T\u00e0i s\u1ea3n h\u1ebft th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c b\u1ecb t\u1ed5n th\u1ea5t \u0111\u00e3 ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c x\u1eed l\u00fd \u0111\u1ec1n b\u00f9.<\/li>\n<\/ul>\n<p>Trong ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng, doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd t\u00e0i s\u1ea3n theo th\u1ea9m quy\u1ec1n, \u0111i\u1ec1u l\u1ec7, quy ch\u1ebf n\u1ed9i b\u1ed9 v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt \u00e1p d\u1ee5ng. Tuy nhi\u00ean, khi r\u01a1i v\u00e0o b\u1ed1i c\u1ea3nh gi\u1ea3i th\u1ec3 hay ph\u00e1 s\u1ea3n, tr\u00ecnh t\u1ef1 v\u00e0 c\u01a1 ch\u1ebf x\u1eed l\u00fd t\u00e0i s\u1ea3n ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t theo quy \u0111\u1ecbnh ri\u00eang c\u1ee7a ph\u00e1p lu\u1eadt doanh nghi\u1ec7p v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_hinh_thuc_xu_ly_va_thanh_ly_tai_san\"><\/span>C\u00e1c h\u00ecnh th\u1ee9c x\u1eed l\u00fd v\u00e0 thanh l\u00fd t\u00e0i s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>T\u00f9y thu\u1ed9c v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m k\u1ef9 thu\u1eadt, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00e0 quy \u0111\u1ecbnh n\u1ed9i b\u1ed9, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u00e1c h\u00ecnh th\u1ee9c x\u1eed l\u00fd t\u00e0i s\u1ea3n kh\u00e1c nhau nh\u1eb1m t\u1ed1i \u01b0u h\u00f3a s\u1ed1 ti\u1ec1n thu h\u1ed3i.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ban_tai_san_truc_tiep\"><\/span>B\u00e1n t\u00e0i s\u1ea3n tr\u1ef1c ti\u1ebfp<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>H\u00ecnh th\u1ee9c n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c t\u00e0i s\u1ea3n th\u00f4ng d\u1ee5ng, c\u00f3 th\u1ecb tr\u01b0\u1eddng mua b\u00e1n r\u00f5 r\u00e0ng. Doanh nghi\u1ec7p t\u1ef1 t\u00ecm ki\u1ebfm b\u00ean mua, th\u1ecfa thu\u1eadn m\u1ee9c gi\u00e1 v\u00e0 k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng mua b\u00e1n t\u00e0i s\u1ea3n theo c\u01a1 ch\u1ebf th\u1ecfa thu\u1eadn tr\u1ef1c ti\u1ebfp ho\u1eb7c th\u00f4ng qua ho\u1ea1t \u0111\u1ed9ng <a title=\"\u65e0\u6548\u7684\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/\">chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n doanh nghi\u1ec7p<\/a>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ban_dau_gia_tai_san\"><\/span>B\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn ho\u1eb7c y\u00eau c\u1ea7u qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd, tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5u gi\u00e1 ho\u1eb7c doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn \u0111\u1ea5u gi\u00e1 theo quy \u0111\u1ecbnh, vi\u1ec7c t\u1ed5 ch\u1ee9c \u0111\u1ea5u gi\u00e1 ph\u1ea3i th\u1ef1c hi\u1ec7n theo ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n hi\u1ec7n h\u00e0nh (tham kh\u1ea3o th\u00eam t\u1ea1i <a title=\"\u65e0\u6548\u7684\" href=\"https:\/\/quochoi.vn\" target=\"_blank\" rel=\"noopener\">C\u1ed5ng th\u00f4ng tin V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i<\/a>).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_hinh_thuc_xu_ly_khac\"><\/span>C\u00e1c h\u00ecnh th\u1ee9c x\u1eed l\u00fd kh\u00e1c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Trong tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n \u0111\u00e3 h\u1ecfng h\u00f3c ho\u00e0n to\u00e0n, m\u1ea5t gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng v\u00e0 kh\u00f4ng th\u1ec3 chuy\u1ec3n nh\u01b0\u1ee3ng, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ti\u00eau h\u1ee7y ho\u1eb7c b\u00e1n d\u01b0\u1edbi d\u1ea1ng ph\u1ebf li\u1ec7u. Vi\u1ec7c ti\u00eau h\u1ee7y c\u1ea7n \u0111\u01b0\u1ee3c l\u1eadp h\u1ed3 s\u01a1, bi\u00ean b\u1ea3n theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, \u0111\u1ea3m b\u1ea3o c\u00e1c ti\u00eau chu\u1ea9n v\u1ec1 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 an to\u00e0n lao \u0111\u1ed9ng.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thanh_ly_tai_san_co_dinh_trong_doanh_nghiep\"><\/span>Thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) l\u00e0 vi\u1ec7c doanh nghi\u1ec7p x\u1eed l\u00fd m\u1ed9t t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng c\u00f2n nhu c\u1ea7u s\u1eed d\u1ee5ng ho\u1eb7c kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p; k\u1ebf to\u00e1n \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n ghi gi\u1ea3m t\u00e0i s\u1ea3n v\u00e0 ghi nh\u1eadn c\u00e1c kho\u1ea3n thu, chi li\u00ean quan theo quy \u0111\u1ecbnh.<\/p>\n<p>C\u0103n c\u1ee9 chuy\u00ean m\u00f4n v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 45\/2013\/TT-BTC, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0 30\/2025\/TT-BTC.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tai_san_co_dinh_het_khau_hao_co_can_thanh_ly_khong\"><\/span>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1ebft kh\u1ea5u hao c\u00f3 c\u1ea7n thanh l\u00fd kh\u00f4ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Vi\u1ec7c t\u00e0i s\u1ea3n \u0111\u00e3 kh\u1ea5u hao h\u1ebft kh\u00f4ng \u0111\u1ed3ng ngh\u0129a doanh nghi\u1ec7p ph\u1ea3i thanh l\u00fd t\u00e0i s\u1ea3n n\u1ebfu t\u00e0i s\u1ea3n v\u1eabn \u0111\u00e1p \u1ee9ng nhu c\u1ea7u s\u1eed d\u1ee5ng.<\/p>\n<p>Th\u1ef1c t\u1ebf, n\u1ebfu t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 kh\u1ea5u hao h\u1ebft (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i b\u1eb1ng 0) nh\u01b0ng v\u1eabn c\u00f2n kh\u1ea3 n\u0103ng ho\u1ea1t \u0111\u1ed9ng t\u1ed1t v\u00e0 ph\u1ee5c v\u1ee5 hi\u1ec7u qu\u1ea3 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng b\u00ecnh th\u01b0\u1eddng. Doanh nghi\u1ec7p ch\u1ec9 ti\u1ebfn h\u00e0nh thanh l\u00fd khi t\u00e0i s\u1ea3n \u0111\u00f3 kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u s\u1eed d\u1ee5ng ho\u1eb7c kh\u00f4ng c\u00f2n mang l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Gia_tri_con_lai_cua_tai_san_khi_thanh_ly\"><\/span>Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n khi thanh l\u00fd<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Khi thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 b\u1ed1n kh\u00e1i ni\u1ec7m sau \u0111\u00e2y:<\/p>\n<ol>\n<li><strong>Nguy\u00ean gi\u00e1:<\/strong> To\u00e0n b\u1ed9 chi ph\u00ed doanh nghi\u1ec7p \u0111\u00e3 b\u1ecf ra \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n \u0111\u00f3 v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng.<\/li>\n<li><strong>Kh\u1ea5u hao l\u0169y k\u1ebf:<\/strong> T\u1ed5ng s\u1ed1 ti\u1ec1n gi\u00e1 tr\u1ecb hao m\u00f2n \u0111\u00e3 tr\u00edch v\u00e0o chi ph\u00ed kinh doanh qua c\u00e1c k\u1ef3 k\u1ebf to\u00e1n.<\/li>\n<li><strong>Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i:<\/strong> \u0110\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c: Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i = Nguy\u00ean gi\u00e1 &#8211; Kh\u1ea5u hao l\u0169y k\u1ebf. \u0110\u00e2y l\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ch\u01b0a tr\u00edch h\u1ebft v\u00e0o chi ph\u00ed.<\/li>\n<li><strong>Gi\u00e1 b\u00e1n \/ Gi\u00e1 thanh l\u00fd:<\/strong> S\u1ed1 ti\u1ec1n th\u1ef1c t\u1ebf thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c b\u00e1n ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n theo th\u1ecfa thu\u1eadn v\u1edbi b\u00ean mua.<\/li>\n<\/ol>\n<p><em>V\u00ed d\u1ee5 minh h\u1ecda gi\u1ea3 \u0111\u1ecbnh:<\/em> C\u00f4ng ty A c\u00f3 m\u1ed9t d\u00e2y chuy\u1ec1n \u0111\u00f3ng g\u00f3i mua n\u0103m 2021 v\u1edbi nguy\u00ean gi\u00e1 500 tri\u1ec7u \u0111\u1ed3ng. \u0110\u1ebfn th\u00e1ng 08\/2026, kh\u1ea5u hao l\u0169y k\u1ebf l\u00e0 420 tri\u1ec7u \u0111\u1ed3ng, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i tr\u00ean s\u1ed5 s\u00e1ch l\u00e0 80 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty quy\u1ebft \u0111\u1ecbnh thanh l\u00fd d\u00e2y chuy\u1ec1n n\u00e0y cho m\u1ed9t \u0111\u01a1n v\u1ecb thu mua v\u1edbi gi\u00e1 100 tri\u1ec7u \u0111\u1ed3ng (ch\u01b0a thu\u1ebf GTGT), chi ph\u00ed th\u00e1o d\u1ee1 ph\u00e1t sinh l\u00e0 5 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<p>V\u1ec1 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, t\u1ed5ng s\u1ed1 ti\u1ec1n thu t\u1eeb thanh l\u00fd (100 tri\u1ec7u \u0111\u1ed3ng) \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o t\u00e0i kho\u1ea3n thu nh\u1eadp kh\u00e1c. \u0110\u1ed3ng th\u1eddi, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i (80 tri\u1ec7u \u0111\u1ed3ng) v\u00e0 chi ph\u00ed th\u00e1o d\u1ee1 (5 tri\u1ec7u \u0111\u1ed3ng) \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o t\u00e0i kho\u1ea3n chi ph\u00ed kh\u00e1c. K\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh cu\u1ed1i c\u00f9ng t\u1eeb giao d\u1ecbch thanh l\u00fd n\u00e0y l\u00e0 kho\u1ea3n l\u00e3i 15 tri\u1ec7u \u0111\u1ed3ng tr\u01b0\u1edbc thu\u1ebf v\u00e0 theo c\u00e1c gi\u1ea3 \u0111\u1ecbnh c\u1ee7a v\u00ed d\u1ee5.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thanh_ly_tai_san_trong_doanh_nghiep\"><\/span>Quy tr\u00ecnh thanh l\u00fd t\u00e0i s\u1ea3n trong doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>C\u00e1c b\u01b0\u1edbc doanh nghi\u1ec7p th\u01b0\u1eddng th\u1ef1c hi\u1ec7n khi thanh l\u00fd t\u00e0i s\u1ea3n bao g\u1ed3m ki\u1ec3m k\u00ea, \u0111\u00e1nh gi\u00e1, ph\u00ea duy\u1ec7t, th\u1ef1c hi\u1ec7n giao d\u1ecbch v\u00e0 ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 k\u1ebf to\u00e1n. \u0110\u00e2y l\u00e0 quy tr\u00ecnh n\u1ed9i b\u1ed9 mang t\u00ednh tham kh\u1ea3o, quy tr\u00ecnh c\u1ee5 th\u1ec3 s\u1ebd ph\u1ee5 thu\u1ed9c v\u00e0o \u0111i\u1ec1u l\u1ec7, quy ch\u1ebf qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n v\u00e0 lo\u1ea1i t\u00e0i s\u1ea3n c\u1ee7a t\u1eebng doanh nghi\u1ec7p.<\/p>\n<p>\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c x\u1eed l\u00fd t\u00e0i s\u1ea3n c\u00f4ng khai, minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 quy ch\u1ebf n\u1ed9i b\u1ed9, doanh nghi\u1ec7p th\u01b0\u1eddng tri\u1ec3n khai c\u00e1c b\u01b0\u1edbc sau:<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_ke_va_xac_dinh_tai_san_can_xu_ly\"><\/span>Ki\u1ec3m k\u00ea v\u00e0 x\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n c\u1ea7n x\u1eed l\u00fd<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 ti\u1ebfn h\u00e0nh r\u00e0 so\u00e1t, l\u1eadp danh s\u00e1ch c\u00e1c t\u00e0i s\u1ea3n b\u1ecb h\u01b0 h\u1ecfng, l\u1ed7i th\u1eddi ho\u1eb7c d\u01b0 th\u1eeba. Sau \u0111\u00f3, l\u1eadp b\u00e1o c\u00e1o k\u00e8m \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb x\u1eed l\u00fd g\u1eedi Ban Gi\u00e1m \u0111\u1ed1c ho\u1eb7c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_tinh_trang_va_gia_tri_tai_san\"><\/span>\u0110\u00e1nh gi\u00e1 t\u00ecnh tr\u1ea1ng v\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 giao b\u1ed9 ph\u1eadn c\u00f3 li\u00ean quan ho\u1eb7c th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng theo quy ch\u1ebf n\u1ed9i b\u1ed9 \u0111\u1ec3 ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 th\u1ef1c tr\u1ea1ng, ch\u1ea5t l\u01b0\u1ee3ng c\u00f2n l\u1ea1i v\u00e0 tham kh\u1ea3o gi\u00e1 th\u1ecb tr\u01b0\u1eddng nh\u1eb1m \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd ph\u00f9 h\u1ee3p.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phe_duyet_phuong_an_thanh_ly\"><\/span>Ph\u00ea duy\u1ec7t ph\u01b0\u01a1ng \u00e1n thanh l\u00fd<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u0103n c\u1ee9 k\u1ebft qu\u1ea3 \u0111\u00e1nh gi\u00e1, c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n theo \u0111i\u1ec1u l\u1ec7 c\u00f4ng ty (H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean ho\u1eb7c T\u1ed5ng Gi\u00e1m \u0111\u1ed1c\/Gi\u00e1m \u0111\u1ed1c) ban h\u00e0nh v\u0103n b\u1ea3n ph\u00ea duy\u1ec7t ph\u01b0\u01a1ng \u00e1n thanh l\u00fd t\u00e0i s\u1ea3n, trong \u0111\u00f3 x\u00e1c \u0111\u1ecbnh h\u00ecnh th\u1ee9c x\u1eed l\u00fd, ph\u01b0\u01a1ng \u00e1n th\u1ef1c hi\u1ec7n v\u00e0 c\u00e1c n\u1ed9i dung c\u1ea7n thi\u1ebft theo quy ch\u1ebf n\u1ed9i b\u1ed9.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuc_hien_ban_hoac_xu_ly_tai_san\"><\/span>Th\u1ef1c hi\u1ec7n b\u00e1n ho\u1eb7c x\u1eed l\u00fd t\u00e0i s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 ti\u1ebfn h\u00e0nh t\u00ecm ki\u1ebfm \u0111\u1ed1i t\u00e1c, t\u1ed5 ch\u1ee9c \u0111\u1ea5u gi\u00e1 ho\u1eb7c b\u00e1n ph\u1ebf li\u1ec7u theo \u0111\u00fang ph\u01b0\u01a1ng \u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t. Hai b\u00ean th\u1ef1c hi\u1ec7n k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng, b\u00e0n giao t\u00e0i s\u1ea3n v\u00e0 thanh to\u00e1n ti\u1ec1n.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoan_thien_ho_so_va_ghi_nhan_ke_toan\"><\/span>Ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 v\u00e0 ghi nh\u1eadn k\u1ebf to\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n t\u1eadp h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb thanh l\u00fd, ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n cho b\u00ean mua, ghi gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u00ean s\u1ed5 s\u00e1ch v\u00e0 h\u1ea1ch to\u00e1n thu nh\u1eadp, chi ph\u00ed ph\u00e1t sinh. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u tr\u1eef h\u1ed3 s\u01a1 theo th\u1eddi h\u1ea1n ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n.<\/p>\n<p>T\u1eeb g\u00f3c \u0111\u1ed9 qu\u1ea3n tr\u1ecb k\u1ebf to\u00e1n \u2013 thu\u1ebf, doanh nghi\u1ec7p th\u01b0\u1eddng c\u1ea7n l\u01b0u \u00fd r\u00e0 so\u00e1t t\u00ednh \u0111\u1ed3ng b\u1ed9 gi\u1eefa bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea, quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t v\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u00fd tr\u01b0\u1edbc c\u00e1c k\u1ef3 thanh tra.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ke_toan_va_thue_khi_thanh_ly_tai_san\"><\/span>K\u1ebf to\u00e1n v\u00e0 thu\u1ebf khi thanh l\u00fd t\u00e0i s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Khi thanh l\u00fd t\u00e0i s\u1ea3n c\u00f3 ph\u00e1t sinh giao d\u1ecbch b\u00e1n, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n h\u00f3a \u0111\u01a1n, k\u1ebf to\u00e1n v\u00e0 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf theo lo\u1ea1i t\u00e0i s\u1ea3n, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf v\u00e0 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ghi_nhan_gia_tri_tai_san_khi_thanh_ly\"><\/span>Ghi nh\u1eadn gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n khi thanh l\u00fd<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p ban h\u00e0nh theo <a title=\"\u65e0\u6548\u7684\" href=\"https:\/\/thuvienphapluat.vn\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a>, khi thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n ghi gi\u1ea3m nguy\u00ean gi\u00e1 v\u00e0 gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf.<\/p>\n<p>S\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb thanh l\u00fd \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o T\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c. Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i ch\u01b0a tr\u00edch h\u1ebft kh\u1ea5u hao v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn qu\u00e1 tr\u00ecnh thanh l\u00fd (th\u00e1o d\u1ee1, v\u1eadn chuy\u1ec3n, th\u1ea9m \u0111\u1ecbnh) \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o T\u00e0i kho\u1ea3n 811 \u2013 Chi ph\u00ed kh\u00e1c.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don_khi_thanh_ly_tai_san\"><\/span>H\u00f3a \u0111\u01a1n khi thanh l\u00fd t\u00e0i s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Khi b\u00e1n ho\u1eb7c thanh l\u00fd t\u00e0i s\u1ea3n c\u00f3 ph\u00e1t sinh giao d\u1ecbch b\u00e1n h\u00e0ng h\u00f3a, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb (nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi <a title=\"\u65e0\u6548\u7684\" href=\"https:\/\/chinhphu.vn\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/a>):<\/p>\n<ul>\n<li>Doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb: S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng.<\/li>\n<li>Doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp: S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thue_phat_sinh_khi_thanh_ly_tai_san\"><\/span>Thu\u1ebf ph\u00e1t sinh khi thanh l\u00fd t\u00e0i s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ngh\u0129a v\u1ee5 thu\u1ebf khi thanh l\u00fd t\u00e0i s\u1ea3n ph\u1ee5 thu\u1ed9c v\u00e0o b\u1ea3n ch\u1ea5t giao d\u1ecbch, lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf c\u1ee7a doanh nghi\u1ec7p:<\/p>\n<ul>\n<li><strong>Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT):<\/strong> Ngh\u0129a v\u1ee5 thu\u1ebf GTGT \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f9ng c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn, s\u1eeda \u0111\u1ed5i hi\u1ec7n h\u00e0nh. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT, doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra theo thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh.<\/li>\n<li><strong>Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN):<\/strong> Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng, thanh l\u00fd t\u00e0i s\u1ea3n (tr\u1eeb b\u1ea5t \u0111\u1ed9ng s\u1ea3n) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng doanh thu thanh l\u00fd tr\u1eeb gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 c\u00e1c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb li\u00ean quan. Kho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh trong nh\u00f3m thu nh\u1eadp kh\u00e1c \u0111\u1ec3 t\u00ednh thu\u1ebf TNDN theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt thu\u1ebf TNDN hi\u1ec7n h\u00e0nh.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Khoan_thu_chi_phi_va_anh_huong_den_ket_qua_kinh_doanh\"><\/span>Kho\u1ea3n thu, chi ph\u00ed v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ch\u00eanh l\u1ec7ch gi\u1eefa kho\u1ea3n thu t\u1eeb thanh l\u00fd v\u00e0 chi ph\u00ed ph\u00e1t sinh (bao g\u1ed3m c\u1ea3 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i) s\u1ebd tr\u1ef1c ti\u1ebfp l\u00e0m t\u0103ng ho\u1eb7c gi\u1ea3m l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 ph\u00e1t sinh giao d\u1ecbch.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thanh_ly_tai_san_trong_giai_the_va_pha_san\"><\/span>Thanh l\u00fd t\u00e0i s\u1ea3n trong gi\u1ea3i th\u1ec3 v\u00e0 ph\u00e1 s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>X\u1eed l\u00fd t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 xu\u1ea5t hi\u1ec7n trong qu\u00e1 tr\u00ecnh gi\u1ea3i th\u1ec3 ho\u1eb7c ph\u00e1 s\u1ea3n doanh nghi\u1ec7p, nh\u01b0ng \u0111\u00e2y l\u00e0 hai b\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd ho\u00e0n to\u00e0n kh\u00e1c bi\u1ec7t so v\u1edbi vi\u1ec7c thanh l\u00fd t\u00e0i s\u1ea3n trong ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u00ecnh th\u01b0\u1eddng.<\/p>\n<p>Vi\u1ec7c ph\u00e2n bi\u1ec7t r\u00f5 c\u01a1 ch\u1ebf x\u1eed l\u00fd t\u00e0i s\u1ea3n trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p gi\u00fap doanh nghi\u1ec7p tr\u00e1nh c\u00e1c h\u00e0nh vi x\u1eed l\u00fd t\u00e0i s\u1ea3n tr\u00e1i quy \u0111\u1ecbnh ho\u1eb7c l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ec1n l\u1ee3i c\u1ee7a ch\u1ee7 n\u1ee3 v\u00e0 c\u00e1c b\u00ean li\u00ean quan.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thanh_ly_tai_san_khi_doanh_nghiep_giai_the\"><\/span>Thanh l\u00fd t\u00e0i s\u1ea3n khi doanh nghi\u1ec7p gi\u1ea3i th\u1ec3<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Gi\u1ea3i th\u1ec3 \u00e1p d\u1ee5ng khi doanh nghi\u1ec7p ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng v\u00e0 b\u1ea3o \u0111\u1ea3m thanh to\u00e1n h\u1ebft c\u00e1c kho\u1ea3n n\u1ee3 c\u0169ng nh\u01b0 ngh\u0129a v\u1ee5 t\u00e0i s\u1ea3n. Trong qu\u00e1 tr\u00ecnh gi\u1ea3i th\u1ec3, doanh nghi\u1ec7p ph\u1ea3i t\u1ed5 ch\u1ee9c thanh l\u00fd t\u00e0i s\u1ea3n v\u00e0 thanh to\u00e1n c\u00e1c ngh\u0129a v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh (Lu\u1eadt s\u1ed1 59\/2020\/QH14 v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung). B\u1ea1n c\u00f3 th\u1ec3 t\u00ecm hi\u1ec3u th\u00eam v\u1ec1 d\u1ecbch v\u1ee5 n\u00e0y qua <a title=\"\u65e0\u6548\u7684\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/\">h\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p<\/a>.<\/p>\n<p>Th\u1ee9 t\u1ef1 thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 khi gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n sau khi \u0111\u00e3 thanh to\u00e1n chi ph\u00ed gi\u1ea3i th\u1ec3, \u01b0u ti\u00ean n\u1ee3 l\u01b0\u01a1ng, tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, n\u1ee3 thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 kh\u00e1c. Ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u00f2n l\u1ea1i sau khi \u0111\u00e3 thanh to\u00e1n h\u1ebft c\u00e1c kho\u1ea3n n\u1ee3 m\u1edbi \u0111\u01b0\u1ee3c ph\u00e2n chia cho ch\u1ee7 s\u1edf h\u1eefu, th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n ho\u1eb7c c\u1ed5 \u0111\u00f4ng.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xu_ly_tai_san_khi_doanh_nghiep_pha_san\"><\/span>X\u1eed l\u00fd t\u00e0i s\u1ea3n khi doanh nghi\u1ec7p ph\u00e1 s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Doanh nghi\u1ec7p m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n c\u00f3 th\u1ec3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng th\u1ee7 t\u1ee5c ph\u1ee5c h\u1ed3i ho\u1eb7c ph\u00e1 s\u1ea3n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt; kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t ngay t\u00ecnh tr\u1ea1ng m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n v\u1edbi vi\u1ec7c doanh nghi\u1ec7p \u0111\u00e3 b\u1ecb tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n.<\/p>\n<p>Khi ti\u1ebfn h\u00e0nh th\u1ee7 t\u1ee5c theo Lu\u1eadt Ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n, vi\u1ec7c ki\u1ec3m k\u00ea, \u0111\u1ecbnh gi\u00e1, qu\u1ea3n l\u00fd v\u00e0 x\u1eed l\u00fd t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo <a title=\"\u65e0\u6548\u7684\" href=\"https:\/\/congbao.vn\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt Ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n s\u1ed1 142\/2025\/QH15<\/a> c\u00f9ng c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Diem_khac_biet_giua_thanh_ly_tai_san_thong_thuong_giai_the_va_pha_san\"><\/span>\u0110i\u1ec3m kh\u00e1c bi\u1ec7t gi\u1eefa thanh l\u00fd t\u00e0i s\u1ea3n th\u00f4ng th\u01b0\u1eddng, gi\u1ea3i th\u1ec3 v\u00e0 ph\u00e1 s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y tr\u00ecnh b\u00e0y c\u00e1c ti\u00eau ch\u00ed ph\u00e1p l\u00fd c\u1ed1t l\u00f5i \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu c\u00e1c b\u1ed1i c\u1ea3nh x\u1eed l\u00fd t\u00e0i s\u1ea3n:<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"5\">\n<tbody>\n<tr>\n<th style=\"width: 18.9718%; text-align: center;\">Ti\u00eau ch\u00ed ph\u00e2n bi\u1ec7t<\/th>\n<th style=\"width: 22.4475%; text-align: center;\">Thanh l\u00fd t\u00e0i s\u1ea3n th\u00f4ng th\u01b0\u1eddng<\/th>\n<th style=\"width: 18.6097%; text-align: center;\">X\u1eed l\u00fd t\u00e0i s\u1ea3n khi Gi\u1ea3i th\u1ec3<\/th>\n<th style=\"width: 39.1021%; text-align: center;\">X\u1eed l\u00fd t\u00e0i s\u1ea3n khi Ph\u00e1 s\u1ea3n<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 18.9718%;\">M\u1ee5c \u0111\u00edch x\u1eed l\u00fd<\/td>\n<td style=\"width: 22.4475%;\">Lo\u1ea1i b\u1ecf t\u00e0i s\u1ea3n h\u1ecfng\/l\u1ed7i th\u1eddi, thu h\u1ed3i v\u1ed1n cho ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/td>\n<td style=\"width: 18.6097%;\">Thu h\u1ed3i ti\u1ec1n \u0111\u1ec3 thanh to\u00e1n h\u1ebft ngh\u0129a v\u1ee5 n\u1ee3 v\u00e0 ch\u1ea5m d\u1ee9t t\u1ed3n t\u1ea1i ph\u00e1p l\u00fd.<\/td>\n<td style=\"width: 39.1021%;\">Qu\u1ea3n l\u00fd, khai th\u00e1c ho\u1eb7c b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n \u0111\u1ec3 th\u1ef1c hi\u1ec7n ph\u01b0\u01a1ng \u00e1n ph\u1ee5c h\u1ed3i ho\u1eb7c tr\u1ea3 n\u1ee3.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.9718%;\">B\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd<\/td>\n<td style=\"width: 22.4475%;\">Doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng.<\/td>\n<td style=\"width: 18.6097%;\">Doanh nghi\u1ec7p ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng v\u00e0 <strong>\u0111\u1ee7 kh\u1ea3 n\u0103ng thanh to\u00e1n h\u1ebft n\u1ee3<\/strong>.<\/td>\n<td style=\"width: 39.1021%;\">Doanh nghi\u1ec7p m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n v\u00e0 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng th\u1ee7 t\u1ee5c theo Lu\u1eadt Ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.9718%;\">Ch\u1ee7 th\u1ec3 th\u1ef1c hi\u1ec7n<\/td>\n<td style=\"width: 22.4475%;\">Doanh nghi\u1ec7p t\u1ef1 th\u1ef1c hi\u1ec7n theo th\u1ea9m quy\u1ec1n n\u1ed9i b\u1ed9.<\/td>\n<td style=\"width: 18.6097%;\">Doanh nghi\u1ec7p \/ H\u1ed9i \u0111\u1ed3ng thanh l\u00fd gi\u1ea3i th\u1ec3 do doanh nghi\u1ec7p th\u00e0nh l\u1eadp.<\/td>\n<td style=\"width: 39.1021%;\">C\u00e1c ch\u1ee7 th\u1ec3 c\u00f3 th\u1ea9m quy\u1ec1n theo Lu\u1eadt Ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n v\u00e0 ph\u00e1p lu\u1eadt thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1, t\u00f9y t\u1eebng giai \u0111o\u1ea1n.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Khi doanh nghi\u1ec7p \u0111\u00e3 thu\u1ed9c ph\u1ea1m vi c\u1ee7a th\u1ee7 t\u1ee5c ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n, vi\u1ec7c t\u1ef1 \u00fd x\u1eed l\u00fd ho\u1eb7c t\u1ea9u t\u00e1n t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 l\u00e0m ph\u00e1t sinh h\u1eadu qu\u1ea3 ph\u00e1p l\u00fd theo quy \u0111\u1ecbnh.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_thuong_gap_khi_thanh_ly_tai_san\"><\/span>Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi thanh l\u00fd t\u00e0i s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>T\u1eeb th\u1ef1c ti\u1ec5n qu\u1ea3n tr\u1ecb, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 l\u1ed7i ph\u1ed5 bi\u1ebfn c\u1ea7n tr\u00e1nh khi th\u1ef1c hi\u1ec7n thanh l\u00fd t\u00e0i s\u1ea3n:<\/p>\n<ol>\n<li><strong>Nh\u1ea7m thanh l\u00fd t\u00e0i s\u1ea3n v\u1edbi ph\u00e1t m\u1ea1i t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m:<\/strong> T\u1ef1 \u00fd b\u00e1n t\u00e0i s\u1ea3n \u0111ang th\u1ebf ch\u1ea5p t\u1ea1i ng\u00e2n h\u00e0ng khi ch\u01b0a c\u00f3 s\u1ef1 \u0111\u1ed3ng \u00fd b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a b\u00ean nh\u1eadn th\u1ebf ch\u1ea5p.<\/li>\n<li><strong>Cho r\u1eb1ng t\u00e0i s\u1ea3n h\u1ebft kh\u1ea5u hao b\u1eaft bu\u1ed9c ph\u1ea3i thanh l\u00fd:<\/strong> V\u1ed9i v\u00e0ng x\u00f3a s\u1ed5 t\u00e0i s\u1ea3n ra kh\u1ecfi s\u1ed5 s\u00e1ch d\u00f9 t\u00e0i s\u1ea3n v\u1eabn \u0111ang ph\u1ee5c v\u1ee5 hi\u1ec7u qu\u1ea3 cho s\u1ea3n xu\u1ea5t kinh doanh.<\/li>\n<li><strong>H\u1ed3 s\u01a1 thanh l\u00fd thi\u1ebfu t\u00ednh \u0111\u1ed3ng b\u1ed9:<\/strong> Thi\u1ebfu bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea, kh\u00f4ng c\u00f3 quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t ph\u01b0\u01a1ng \u00e1n ho\u1eb7c thi\u1ebfu bi\u00ean b\u1ea3n th\u00e1o d\u1ee1, c\u00f3 th\u1ec3 l\u00e0m t\u0103ng r\u1ee7i ro kho\u1ea3n chi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf.<\/li>\n<li><strong>Nh\u1ea7m gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i v\u1edbi gi\u00e1 b\u00e1n th\u1ef1c t\u1ebf:<\/strong> S\u1eed d\u1ee5ng gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i tr\u00ean s\u1ed5 s\u00e1ch l\u00e0m gi\u00e1 b\u00e1n thanh l\u00fd m\u00e0 kh\u00f4ng tham kh\u1ea3o gi\u00e1 th\u1ecb tr\u01b0\u1eddng, c\u00f3 th\u1ec3 ph\u00e1t sinh r\u1ee7i ro v\u1ec1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf.<\/li>\n<li><strong>Kh\u00f4ng x\u1eed l\u00fd \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 h\u00f3a \u0111\u01a1n v\u00e0 thu\u1ebf:<\/strong> Thanh l\u00fd t\u00e0i s\u1ea3n nh\u01b0ng kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n, ho\u1eb7c b\u1ecf s\u00f3t kh\u00f4ng k\u00ea khai ph\u1ea7n thu nh\u1eadp thanh l\u00fd v\u00e0o doanh thu ch\u1ecbu thu\u1ebf TNDN.<\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>\u603b\u7ed3<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Thanh l\u00fd t\u00e0i s\u1ea3n l\u00e0 m\u1ed9t ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb nghi\u1ec7p v\u1ee5 quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh v\u00e0 t\u00e1i c\u01a1 c\u1ea5u doanh nghi\u1ec7p. Doanh nghi\u1ec7p c\u1ea7n ghi nh\u1edb ba \u0111i\u1ec3m c\u1ed1t l\u00f5i sau:<\/p>\n<ol>\n<li>Thanh l\u00fd t\u00e0i s\u1ea3n l\u00e0 vi\u1ec7c x\u1eed l\u00fd t\u00e0i s\u1ea3n khi kh\u00f4ng c\u00f2n nhu c\u1ea7u ho\u1eb7c trong c\u00e1c b\u1ed1i c\u1ea3nh c\u1ee5 th\u1ec3 c\u1ee7a doanh nghi\u1ec7p, kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t v\u1edbi b\u00e1n t\u00e0i s\u1ea3n th\u01b0\u01a1ng m\u1ea1i hay ph\u00e1t m\u1ea1i t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m.<\/li>\n<li>Quy tr\u00ecnh thanh l\u00fd c\u1ea7n tu\u00e2n th\u1ee7 \u0111\u00fang th\u1ea9m quy\u1ec1n n\u1ed9i b\u1ed9, \u0111i\u1ec1u l\u1ec7 c\u00f4ng ty v\u00e0 ph\u00e2n bi\u1ec7t r\u00f5 c\u01a1 ch\u1ebf x\u1eed l\u00fd trong ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng v\u1edbi b\u1ed1i c\u1ea3nh gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n.<\/li>\n<li>M\u1ecdi giao d\u1ecbch thanh l\u00fd ph\u1ea3i ho\u00e0n thi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 b\u1ed9 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb, ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf GTGT, thu\u1ebf TNDN.<\/li>\n<\/ol>\n<p>T\u1eeb g\u00f3c \u0111\u1ed9 qu\u1ea3n tr\u1ecb k\u1ebf to\u00e1n \u2013 thu\u1ebf, doanh nghi\u1ec7p th\u01b0\u1eddng c\u1ea7n l\u01b0u \u00fd r\u00e0 so\u00e1t t\u00ednh \u0111\u1ed3ng b\u1ed9 gi\u1eefa h\u1ed3 s\u01a1 ph\u00e1p l\u00fd v\u00e0 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. N\u1ebfu doanh nghi\u1ec7p \u0111ang g\u1eb7p v\u01b0\u1edbng m\u1eafc trong vi\u1ec7c ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 thanh l\u00fd t\u00e0i s\u1ea3n, x\u1eed l\u00fd k\u1ebf to\u00e1n &#8211; thu\u1ebf ho\u1eb7c chu\u1ea9n b\u1ecb c\u00e1c th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3, ph\u1ee5c h\u1ed3i v\u00e0 ph\u00e1 s\u1ea3n, vi\u1ec7c tham v\u1ea5n \u0111\u1ed9i ng\u0169 chuy\u00ean gia ph\u00e1p l\u00fd v\u00e0 k\u1ebf to\u00e1n gi\u00e0u kinh nghi\u1ec7m s\u1ebd gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/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;\">\u8054\u7cfb\u4fe1\u606f<\/div>\n<div style=\"margin-bottom: 12px; font-size: 16px; line-height: 1.8; color: #333;\"><strong>\u5730\u5740\uff1a<\/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>\u624b\u673a\/Zalo\uff1a<\/strong> 0903 963 163 \u00a0\u2013\u00a0 0903 428 622<\/div>\n<div style=\"font-size: 16px; line-height: 1.8; color: #333;\"><strong>\u7535\u5b50\u90ae\u4ef6\uff1a<\/strong> man@man.net.vn<\/div>\n<\/div>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_thanh_ly_tai_san\"><\/span>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 thanh l\u00fd t\u00e0i s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Thanh_ly_tai_san_co_phai_xuat_hoa_don_khong\"><\/span>Thanh l\u00fd t\u00e0i s\u1ea3n c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00f3, khi giao d\u1ecbch thanh l\u00fd\/b\u00e1n t\u00e0i s\u1ea3n thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thanh_ly_tai_san_co_phat_sinh_thue_khong\"><\/span>Thanh l\u00fd t\u00e0i s\u1ea3n c\u00f3 ph\u00e1t sinh thu\u1ebf kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00f3 th\u1ec3 c\u00f3. Giao d\u1ecbch thanh l\u00fd t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 l\u00e0m ph\u00e1t sinh thu\u1ebf GTGT \u0111\u1ea7u ra n\u1ebfu t\u00e0i s\u1ea3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf. \u0110\u1ed3ng th\u1eddi, ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu thanh l\u00fd v\u1edbi gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i v\u00e0 chi ph\u00ed thanh l\u00fd s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tai_san_het_khau_hao_co_can_thanh_ly_khong\"><\/span>T\u00e0i s\u1ea3n h\u1ebft kh\u1ea5u hao c\u00f3 c\u1ea7n thanh l\u00fd kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Kh\u00f4ng b\u1eaft bu\u1ed9c. N\u1ebfu t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 tr\u00edch h\u1ebft kh\u1ea5u hao nh\u01b0ng v\u1eabn c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c nhu c\u1ea7u ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng b\u00ecnh th\u01b0\u1eddng m\u00e0 kh\u00f4ng c\u1ea7n ti\u1ebfn h\u00e0nh th\u1ee7 t\u1ee5c thanh l\u00fd.<\/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":6626,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[20,14],"tags":[],"class_list":["post-6624","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-cap-nhat","category-kien-thuc-giai-the"],"acf":[],"_links":{"self":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6624","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=6624"}],"version-history":[{"count":1,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6624\/revisions"}],"predecessor-version":[{"id":6627,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6624\/revisions\/6627"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/6626"}],"wp:attachment":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=6624"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=6624"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=6624"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}