{"id":12327,"date":"2018-05-23T19:46:00","date_gmt":"2018-05-23T12:46:00","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=12327"},"modified":"2020-06-02T04:35:08","modified_gmt":"2020-06-01T21:35:08","slug":"cach-xac-dinh-no%cc%a3-rieng-no%cc%a3-chung-cua-vo%cc%a3-chong-nhu-the-nao","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/cach-xac-dinh-no%cc%a3-rieng-no%cc%a3-chung-cua-vo%cc%a3-chong-nhu-the-nao\/","title":{"rendered":"C\u00e1ch x\u00e1c \u0111\u1ecbnh n\u01a1\u0323 ri\u00eang, n\u01a1\u0323 chung c\u1ee7a v\u01a1\u0323 ch\u00f4\u0300ng nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"\n

C\u00e1ch x\u00e1c \u0111\u1ecbnh n\u01a1\u0323 ri\u00eang, n\u01a1\u0323 chung c\u1ee7a v\u01a1\u0323 ch\u00f4\u0300ng nh\u01b0 th\u1ebf n\u00e0o? Th\u01b0\u0323c t\u00ea\u0301 c\u00e1c c\u0103\u0323p v\u01a1\u0323 ch\u00f4\u0300ng kh\u00f4ng th\u1ecfa thu\u00e2\u0323n v\u00ea\u0300 ch\u00ea\u0301 \u0111\u00f4\u0323 t\u00e0i s\u1ea3n m\u00e0 sau khi k\u00ea\u0301t h\u00f4n t\u01b0\u0323 \u0111\u00f4\u0323ng x\u00e1c l\u00e2\u0323p ch\u00ea\u0301 \u0111\u00f4\u0323 t\u00e0i s\u1ea3n theo lu\u00e2\u0323t \u0111i\u0323nh. T\u00e0i s\u1ea3n t\u1ea1o ra, thu nh\u1eadp do lao \u0111\u1ed9ng, ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, hoa l\u1ee3i, l\u1ee3i t\u1ee9c ph\u00e1t sinh t\u1eeb t\u00e0i s\u1ea3n ri\u00eang v\u00e0 thu nh\u1eadp h\u1ee3p ph\u00e1p kh\u00e1c trong th\u1eddi k\u1ef3 h\u00f4n nh\u00e2n \u0111\u00ea\u0300u l\u00e0 t\u00e0i s\u1ea3n chung c\u1ee7a v\u1ee3 ch\u1ed3ng.<\/p>\n

\u0110i\u00ea\u0300u n\u00e0y \u0111\u01b0\u01a1\u0323c \u00e1p du\u0323ng t\u01b0\u01a1ng t\u01b0\u0323 v\u1edbi c\u00e1c kho\u1ea3n n\u01a1\u0323. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i mo\u0323i kho\u1ea3n n\u01a1\u0323 ph\u00e1t sinh trong th\u01a1\u0300i k\u1ef3 h\u00f4n nh\u00e2n n\u00e0o c\u0169ng \u0111\u00ea\u0300u l\u00e0 n\u01a1\u0323 chung cu\u0309a v\u01a1\u0323, ch\u00f4\u0300ng.<\/p>\n

Ph\u1ea3i c\u00f9ng tr\u1ea3 kho\u1ea3n n\u01a1\u0323 do ng\u01b0\u01a1\u0300i kia ta\u0323o n\u00ean khi n\u00e0o?<\/strong><\/p>\n

Theo \u0110i\u1ec1u 37<\/strong> Lu\u00e2\u0323t H\u00f4n nh\u00e2n v\u00e0 gia \u0111\u00ecnh n\u0103m 2014<\/a>, v\u1ee3, ch\u1ed3ng ph\u1ea3i c\u00f9ng tr\u1ea3 c\u00e1c kho\u1ea3n n\u01a1\u0323 thu\u00f4\u0323c c\u00e1c tr\u01b0\u1eddng h\u01a1\u0323p sau \u0111\u00e2y:
\u201c1. Ngh\u0129a v\u1ee5 ph\u00e1t sinh t\u1eeb giao d\u1ecbch do v\u1ee3 ch\u1ed3ng c\u00f9ng th\u1ecfa thu\u1eadn x\u00e1c l\u1eadp, ngh\u0129a v\u1ee5 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i m\u00e0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ee3 ch\u1ed3ng c\u00f9ng ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m;<\/em>
2. Ngh\u0129a v\u1ee5 do v\u1ee3 ho\u1eb7c ch\u1ed3ng th\u1ef1c hi\u1ec7n nh\u1eb1m \u0111\u00e1p \u1ee9ng nhu c\u1ea7u thi\u1ebft y\u1ebfu c\u1ee7a gia \u0111\u00ecnh;<\/em>
3. Ngh\u0129a v\u1ee5 ph\u00e1t sinh t\u1eeb vi\u1ec7c chi\u1ebfm h\u1eefu, s\u1eed d\u1ee5ng, \u0111\u1ecbnh \u0111o\u1ea1t t\u00e0i s\u1ea3n chung;<\/em>
4. Ngh\u0129a v\u1ee5 ph\u00e1t sinh t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n ri\u00eang \u0111\u1ec3 duy tr\u00ec, ph\u00e1t tri\u1ec3n kh\u1ed1i t\u00e0i s\u1ea3n chung ho\u1eb7c \u0111\u1ec3 t\u1ea1o ra ngu\u1ed3n thu nh\u1eadp ch\u1ee7 y\u1ebfu c\u1ee7a gia \u0111\u00ecnh;<\/em>
5. Ngh\u0129a v\u1ee5 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i do con g\u00e2y ra m\u00e0 theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt d\u00e2n s\u1ef1 th\u00ec cha m\u1eb9 ph\u1ea3i b\u1ed3i th\u01b0\u1eddng;<\/em>
6. Ngh\u0129a v\u1ee5 kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c lu\u1eadt c\u00f3 li\u00ean quan.\u201d<\/em><\/p>\n

\u0110i\u00ea\u0300u 27<\/strong> Lu\u00e2\u0323t h\u00f4n nh\u00e2n gia \u0111\u00ecnh c\u0169ng kh\u0103\u0309ng \u0111i\u0323nh: V\u1ee3, ch\u1ed3ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m li\u00ean \u0111\u1edbi v\u1ec1 c\u00e1c ngh\u0129a v\u1ee5 n\u00eau tr\u00ean.<\/p>\n

\u0110\u00f4\u0300ng th\u1eddi, v\u1ee3, ch\u1ed3ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m li\u00ean \u0111\u1edbi \u0111\u1ed1i v\u1edbi giao d\u1ecbch do m\u1ed9t b\u00ean th\u1ef1c hi\u1ec7n nh\u1eb1m \u0111\u00e1p \u1ee9ng nhu c\u1ea7u thi\u1ebft y\u1ebfu c\u1ee7a gia \u0111\u00ecnh ho\u1eb7c giao d\u1ecbch kh\u00e1c ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ea1i di\u1ec7n t\u1ea1i c\u00e1c \u0110i\u1ec1u 24, 25 v\u00e0 26 c\u1ee7a Lu\u00e2\u0323t H\u00f4n nh\u00e2n v\u00e0 gia \u0111i\u0300nh (\u0111\u1ea1i di\u1ec7n gi\u1eefa v\u1ee3, ch\u1ed3ng trong quan h\u1ec7 kinh doanh\u2026).<\/p>\n

Kh\u00f4ng c\u00f3 ngh\u0129a vu\u0323 tr\u1ea3 kho\u1ea3n n\u01a1\u0323 ri\u00eang <\/strong><\/p>\n

C\u0169ng theo c\u00e1c quy \u0111i\u0323nh n\u00eau tr\u00ean, kho\u1ea3n n\u01a1\u0323 kh\u00f4ng do 02 b\u00ean c\u00f9ng th\u1ecfa thu\u00e2\u0323n m\u00e0 do m\u00f4\u0323t b\u00ean t\u01b0\u0323 \u00fd x\u00e1c l\u00e2\u0323p thu\u00f4\u0323c c\u00e1c tr\u01b0\u1eddng h\u01a1\u0323p sau thi\u0300 c\u00f3 th\u00ea\u0309 \u0111\u01b0\u01a1\u0323c x\u00e1c \u0111i\u0323nh l\u00e0 n\u01a1\u0323 ri\u00eang:<\/p>\n

\u201c1. Kh\u00f4ng nh\u1eb1m \u0111\u00e1p \u1ee9ng nhu c\u00e2\u0300u thi\u00ea\u0301t y\u00ea\u0301u c\u1ee7a gia \u0111i\u0300nh;<\/em>
2. Kh\u00f4ng ph\u00e1t sinh t\u1eeb vi\u1ec7c chi\u1ebfm h\u1eefu, s\u1eed d\u1ee5ng, \u0111\u1ecbnh \u0111o\u1ea1t t\u00e0i s\u1ea3n chung;
3. Kh\u00f4ng \u0111\u1ec3 duy tr\u00ec, kh\u00f4ng \u0111\u00ea\u0309 ph\u00e1t tri\u1ec3n kh\u1ed1i t\u00e0i s\u1ea3n chung ho\u1eb7c \u0111\u1ec3 t\u1ea1o ra ngu\u1ed3n thu nh\u1eadp ch\u1ee7 y\u1ebfu c\u1ee7a gia \u0111\u00ecnh;
4. Kh\u00f4ng ph\u1ea3i ngh\u0129a v\u1ee5 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i do con g\u00e2y ra theo quy \u0111i\u0323nh ph\u00e1p lu\u00e2\u0323t;
5. Kh\u00f4ng ph\u1ea3i thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea1i di\u1ec7n gi\u1eefa v\u1ee3 v\u00e0 ch\u1ed3ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 24, 25 v\u00e0 26 c\u1ee7a Lu\u00e2\u0323t H\u00f4n nh\u00e2n v\u00e0 gia \u0111i\u0300nh n\u0103m 2014\u2033.<\/em><\/p>\n

\u0110\u00f4\u0301i v\u1edbi kho\u1ea3n n\u01a1\u0323 ri\u00eang n\u00e0y, ng\u01b0\u01a1\u0300i x\u00e1c l\u00e2\u0323p c\u00f3 nghi\u0303a vu\u0323 tr\u1ea3 to\u00e0n b\u00f4\u0323 kho\u1ea3n n\u01a1\u0323, kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng t\u00e0i s\u1ea3n chung c\u1ee7a v\u1ee3 ch\u1ed3ng \u0111\u1ec3 thanh to\u00e1n cho nh\u1eefng kho\u1ea3n n\u1ee3 n\u00e0y.<\/p>\n

\u0110i\u00ea\u0300u 6 v\u00e0 kho\u1ea3n 5 \u0110i\u00ea\u0300u 70 B\u00f4\u0323 lu\u00e2\u0323t T\u00f4\u0301 tu\u0323ng D\u00e2n s\u01b0\u0323 n\u0103m 2015<\/strong> quy \u0111i\u0323nh: \u0110\u01b0\u01a1ng s\u1ef1 c\u00f3 quy\u1ec1n, ngh\u0129a v\u1ee5 ch\u1ee7 \u0111\u1ed9ng thu th\u1eadp, giao n\u1ed9p ch\u1ee9ng c\u1ee9 cho T\u00f2a \u00e1n, ch\u1ee9ng minh cho y\u00eau c\u1ea7u c\u1ee7a m\u00ecnh l\u00e0 c\u00f3 c\u0103n c\u1ee9 v\u00e0 h\u01a1\u0323p ph\u00e1p.<\/p>\n

Nh\u01b0 v\u00e2\u0323y, khi c\u00f3 tranh ch\u00e2\u0301p v\u00ea\u0300 nghi\u0303a vu\u0323 tr\u1ea3 n\u01a1\u0323, b\u00ean c\u00f3 y\u00eau c\u00e2\u0300u ch\u1ee9ng minh \u0111\u01b0\u1ee3c vi\u1ec7c vay ti\u1ec1n \u0111\u1ec3 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u thi\u1ebft y\u1ebfu c\u1ee7a gia \u0111\u00ecnh nh\u01b0<\/span>: \u0102n \u1edf, h\u1ecdc h\u00e0nh, ch\u1eefa b\u1ec7nh\u2026 th\u00ec T\u00f2a \u00e1n c\u00f3 th\u1ec3 quy\u1ebft \u0111\u1ecbnh \u0111\u00f3 l\u00e0 n\u01a1\u0323 chung, v\u1ee3 ch\u1ed3ng c\u00f9ng c\u00f3 tr\u00e1ch nhi\u1ec7m trong vi\u1ec7c tr\u1ea3 n\u1ee3.<\/p>\n

\u00bb Lu\u1eadt s\u01b0 t\u01b0 v\u1ea5n ly h\u00f4n<\/a><\/p>\n

\u00bb Lu\u1eadt s\u01b0 b\u1ea3o v\u1ec7 trong v\u1ee5 \u00e1n ly h\u00f4n<\/a><\/p>\n

Lu\u1eadt s\u01b0 t\u01b0 v\u1ea5n c\u00e1ch x\u00e1c \u0111\u1ecbnh n\u01a1\u0323 ri\u00eang, n\u01a1\u0323 chung c\u1ee7a v\u01a1\u0323 ch\u00f4\u0300ng:<\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e1ch x\u00e1c \u0111\u1ecbnh n\u01a1\u0323 ri\u00eang, n\u01a1\u0323 chung c\u1ee7a v\u01a1\u0323 ch\u00f4\u0300ng nh\u01b0 th\u1ebf n\u00e0o? Th\u01b0\u0323c t\u00ea\u0301 c\u00e1c c\u0103\u0323p v\u01a1\u0323 ch\u00f4\u0300ng kh\u00f4ng th\u1ecfa thu\u00e2\u0323n v\u00ea\u0300 ch\u00ea\u0301 \u0111\u00f4\u0323 t\u00e0i s\u1ea3n m\u00e0 sau khi k\u00ea\u0301t h\u00f4n t\u01b0\u0323 \u0111\u00f4\u0323ng x\u00e1c l\u00e2\u0323p ch\u00ea\u0301 \u0111\u00f4\u0323 t\u00e0i s\u1ea3n theo lu\u00e2\u0323t \u0111i\u0323nh. T\u00e0i s\u1ea3n t\u1ea1o ra, thu nh\u1eadp do lao \u0111\u1ed9ng, ho\u1ea1t \u0111\u1ed9ng s\u1ea3n […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[152],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/12327"}],"collection":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/comments?post=12327"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/12327\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=12327"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=12327"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=12327"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}