{"id":14547,"date":"2017-10-03T11:00:37","date_gmt":"2017-10-03T04:00:37","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=14547"},"modified":"2022-08-08T17:35:17","modified_gmt":"2022-08-08T10:35:17","slug":"tham-dinh-gia-tri-tai-san","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/tham-dinh-gia-tri-tai-san\/","title":{"rendered":"Th\u1ea9m \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n"},"content":{"rendered":"\n<p style=\"text-align: justify;\">Th\u1ea9m \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n <em>cho t\u00e0i s\u1ea3n \u0111\u1ed9ng s\u1ea3n, b\u1ea5t \u0111\u1ed9ng s\u1ea3n, cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, c\u00e1c lo\u1ea1i t\u00e0i nguy\u00ean<\/em><strong><br><\/strong><\/p>\n<p style=\"text-align: justify;\">Th\u1ea9m \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n theo lu\u1eadt gi\u00e1 s\u1ed1 11\/2012\/QH13 n\u0103m 2012 c\u1ee7a Vi\u1ec7t Nam, th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify;\">Th\u1ea9m \u0111\u1ecbnh gi\u00e1 l\u00e0 vi\u1ec7c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb b\u1eb1ng ti\u1ec1n c\u1ee7a c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt d\u00e2n s\u1ef1 ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ea1i m\u1ed9t \u0111\u1ecba \u0111i\u1ec3m, th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh, ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch nh\u1ea5t \u0111\u1ecbnh theo ti\u00eau chu\u1ea9n th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/p>\n<p style=\"text-align: justify;\"><strong>2. \u0110\u1ed1i t\u01b0\u1ee3ng th\u1ea9m \u0111\u1ecbnh gi\u00e1:<\/strong><\/p>\n<p style=\"text-align: justify;\"><em>2.1. Quy\u1ec1n t\u00e0i s\u1ea3n:<\/em><\/p>\n<p style=\"text-align: justify;\">Quy\u1ec1n t\u00e0i s\u1ea3n l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m ph\u00e1p l\u00fd bao h\u00e0m t\u1ea5t c\u1ea3 quy\u1ec1n, quy\u1ec1n l\u1ee3i v\u00e0 l\u1ee3i \u00edch li\u00ean quan \u0111\u1ebfn quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n \u0111\u00f3 bao g\u1ed3m c\u1ea3 quy\u1ec1n s\u1edf h\u1eefu c\u00e1 nh\u00e2n<\/p>\n<p style=\"text-align: justify;\">2.1.1. Quy\u1ec1n t\u00e0i s\u1ea3n b\u1ea5t \u0111\u1ed9ng s\u1ea3n:<\/p>\n<p style=\"text-align: justify;\">Bao g\u1ed3m t\u1ea5t c\u1ea3 quy\u1ec1n, quy\u1ec1n l\u1ee3i, l\u1ee3i \u00edch li\u00ean quan \u0111\u1ebfn quy\u1ec1n s\u1edf h\u1eefu b\u1ea5t \u0111\u1ed9ng s\u1ea3n. M\u1ed9t hay nhi\u1ec1u l\u1ee3i \u00edch trong quy\u1ec1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00f4ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c bi\u1ec3u hi\u1ec7n d\u01b0\u1edbi h\u00ecnh th\u1ee9c quy\u1ec1n s\u1edf h\u1eefu \u0111\u01b0\u1ee3c ph\u00e2n bi\u1ec7t v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u1ec1 m\u1eb7t v\u1eadt ch\u1ea5t. Quy\u1ec1n t\u00e0i s\u1ea3n b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m phi v\u1eadt ch\u1ea5t.<\/p>\n<p style=\"text-align: justify;\">2.1.2. Quy\u1ec1n t\u00e0i s\u1ea3n \u0111\u1ed9ng s\u1ea3n:<\/p>\n<p style=\"text-align: justify;\">Quy\u1ec1n t\u00e0i s\u1ea3n \u0111\u1ed9ng s\u1ea3n \u0111\u1ec1 c\u1eadp \u0111\u1ebfn quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a nh\u1eefng t\u00e0i s\u1ea3n, l\u1ee3i \u00edch kh\u00e1c v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Nh\u1eefng t\u00e0i s\u1ea3n \u0111\u00f3 c\u00f3 th\u1ec3 l\u00e0 t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh nh\u01b0 c\u00e1c \u0111\u1ed9ng s\u1ea3n, hay v\u00f4 h\u00ecnh nh\u01b0 kho\u1ea3n n\u1ee3 hay b\u1eb1ng s\u00e1ng ch\u1ebf. \u0110\u1ed9ng s\u1ea3n h\u1eefu h\u00ecnh ti\u00eau bi\u1ec3u cho nh\u1eefng t\u00e0i s\u1ea3n kh\u00f4ng th\u01b0\u1eddng xuy\u00ean g\u1eafn hay c\u1ed1 \u0111\u1ecbnh v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 c\u00f3 \u0111\u1eb7c t\u00ednh c\u00f3 th\u1ec3 di chuy\u1ec3n \u0111\u01b0\u1ee3c.<\/p>\n<p style=\"text-align: justify;\">Quy\u1ec1n t\u00e0i s\u1ea3n \u0111\u1ed9ng s\u1ea3n bao g\u1ed3m nh\u1eefng l\u1ee3i \u00edch c\u1ee7a:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Nh\u1eefng t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh c\u00f3 th\u1ec3 nh\u1eadn bi\u1ebft, di chuy\u1ec3n \u0111\u01b0\u1ee3c v\u00e0 \u0111\u01b0\u1ee3c xem l\u00e0 th\u00f4ng d\u1ee5ng cho c\u00e1 nh\u00e2n nh\u01b0 \u0111\u1ed3 v\u1eadt s\u01b0u t\u1eadp, trang tr\u00ed, hay v\u1eadt d\u1ee5ng.<\/li>\n<li>Nh\u1eefng t\u00e0i s\u1ea3n kh\u00f4ng c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi thu\u00ea l\u1eafp \u0111\u1eb7t v\u00e0o b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 s\u1eed d\u1ee5ng trong kinh doanh. T\u00e0i s\u1ea3n \u0111\u1ea7u t\u01b0 hay t\u00e0i s\u1ea3n cho thu\u00ea g\u1eafn v\u1edbi c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng th\u00eam tr\u00ean \u0111\u1ea5t \u0111\u01b0\u1ee3c ng\u01b0\u1eddi thu\u00ea l\u1eafp \u0111\u1eb7t v\u00e0 tr\u1ea3 ti\u1ec1n \u0111\u1ec3 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u c\u1ee7a m\u00ecnh.<\/li>\n<li>Nh\u00e0 x\u01b0\u1edfng, m\u00e1y v\u00e0 thi\u1ebft b\u1ecb<\/li>\n<li>V\u1ed1n l\u01b0u \u0111\u1ed9ng v\u00e0 ch\u1ee9ng kho\u00e1n hay t\u00e0i s\u1ea3n hi\u1ec7n h\u00e0nh l\u00e0 t\u1ed5ng t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng tr\u1eeb \u0111i n\u1ee3 ng\u1eafn h\u1ea1n.<\/li>\n<li>T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh nh\u01b0 quy\u1ec1n thu l\u1ee3i t\u1eeb m\u1ed9t \u00fd t\u01b0\u1edfng, quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><em>2.2. Doanh nghi\u1ec7p:<\/em><\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p th\u01b0\u1eddng l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb t\u1ea1o ra l\u1ee3i nhu\u1eadn b\u1eb1ng c\u00e1ch cung c\u1ea5p s\u1ea3n ph\u1ea9m hay d\u1ecbch v\u1ee5 cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng. Quan h\u1ec7 ch\u1eb7t ch\u1ebd v\u1edbi kh\u00e1i ni\u1ec7m doanh nghi\u1ec7p l\u00e0 thu\u1eadt ng\u1eef c\u00f4ng ty \u0111ang ho\u1ea1t \u0111\u1ed9ng, \u0111\u00f3 l\u00e0 m\u1ed9t doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf nh\u01b0 s\u1ea3n xu\u1ea5t, ch\u1ebf t\u1ea1o, bu\u00f4n b\u00e1n, hay trao \u0111\u1ed5i m\u1ed9t h\u00e0ng h\u00f3a hay d\u1ecbch v\u1ee5, v\u00e0 thu\u1eadt ng\u1eef \u0111ang ho\u1ea1t \u0111\u1ed9ng, \u0111\u00f3 l\u00e0 m\u1ed9t doanh nghi\u1ec7p \u0111\u01b0\u1ee3c xem nh\u01b0 \u0111ang ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng trong t\u01b0\u01a1ng lai x\u00e1c \u0111\u1ecbnh, kh\u00f4ng c\u00f3 \u00fd \u0111\u1ecbnh ph\u1ea3i thanh l\u00fd hay c\u1eaft gi\u1ea3m qui m\u00f4 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a n\u00f3.<\/p>\n<p style=\"text-align: justify;\"><em>2.3. C\u00e1c l\u1ee3i \u00edch t\u00e0i ch\u00ednh:<\/em><\/p>\n<p style=\"text-align: justify;\">C\u00e1c l\u1ee3i \u00edch t\u00e0i ch\u00ednh l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, g\u1ed3m nh\u1eefng quy\u1ec1n n\u0103ng g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a m\u1ed9t doanh nghi\u1ec7p hay t\u00e0i s\u1ea3n.<\/p>\n<p style=\"text-align: justify;\"><strong>3. M\u1ee5c \u0111\u00edch c\u1ee7a th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ec3 ra quy\u1ebft \u0111\u1ecbnh trong nhi\u1ec1u t\u00ecnh hu\u1ed1ng:<\/strong><\/p>\n<p style=\"text-align: justify;\">Trong kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng, th\u1ea9m \u0111\u1ecbnh g\u00eda t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho nhi\u1ec1u m\u1ee5c \u0111\u00edch kinh t\u1ebf kh\u00e1c nhau nh\u01b0 mua b\u00e1n, th\u1ebf ch\u1ea5p, cho thu\u00ea, b\u1ea3o hi\u1ec3m, t\u00ednh thu\u1ebf, thanh l\u00fd, \u0111\u1ea7u t\u01b0\u2026T\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng m\u1ee5c \u0111\u00edch kinh t\u1ebf tr\u00ean, v\u1edbi c\u00f9ng m\u1ed9t t\u00e0i s\u1ea3n, c\u00f9ng m\u1ed9t th\u1eddi \u0111i\u1ec3m th\u1ea9m \u0111\u1ecbnh s\u1ebd cho k\u1ebft qu\u1ea3 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1ea9m \u0111\u1ecbnh l\u00e0 kh\u00e1c nhau. Do v\u1eady, k\u1ebft qu\u1ea3 th\u1ea9m \u0111\u1ecbnh gi\u00e1 s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ra quy\u1ebft \u0111\u1ecbnh trong nhi\u1ec1u t\u00ecnh hu\u1ed1ng kh\u00e1c nhau, v\u00ed d\u1ee5 nh\u01b0:<\/p>\n<ul>\n<li style=\"text-align: justify;\">Mua s\u1eafm, chuy\u1ec3n nh\u01b0\u1ee3ng, th\u1ebf ch\u1ea5p vay v\u1ed1n, b\u1ea3o hi\u1ec3m, t\u00ednh thu\u1ebf, \u0111\u1ec1n b\u00f9, cho thu\u00ea,\u2026 t\u00e0i s\u1ea3n.<\/li>\n<li style=\"text-align: justify;\">L\u00e0m c\u0103n c\u1ee9 cho ph\u00ea duy\u1ec7t c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f4ng tr\u00ecnh s\u1eed d\u1ee5ng v\u1ed1n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, \u0111\u1ec1 \u00e1n c\u1ed5 ph\u1ea7n ho\u00e1 doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, d\u1ef1 to\u00e1n c\u1ea5p ph\u00e1t kinh ph\u00ed, mua s\u1eafm t\u00e0i s\u1ea3n t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, vay n\u1ee3 c\u1ee7a Ch\u00ednh ph\u1ee7, vay n\u1ee3 n\u01b0\u1edbc ngo\u00e0i c\u00f3 s\u1ef1 b\u1ea3o l\u00e3nh c\u1ee7a Ch\u00ednh ph\u1ee7,\u2026<\/li>\n<li style=\"text-align: justify;\">L\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 s\u00e1p nh\u1eadp, chia t\u00e1ch, ph\u00e1 s\u1ea3n hay gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p.<\/li>\n<li style=\"text-align: justify;\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c \u00e1n l\u1ec7nh \u0111\u1ed1i v\u1edbi vi\u1ec7c ki\u1ec7n t\u1ee5ng hay x\u00e9t x\u1eed li\u00ean quan \u0111\u1ebfn c\u00e1c tranh ch\u1ea5p v\u1ec1 h\u1ee3p \u0111\u1ed3ng v\u00e0 quy\u1ec1n l\u1ee3i c\u00e1c b\u00ean; \u0111\u1ec3 t\u01b0 v\u1ea5n \u0111\u1ea7u t\u01b0 v\u00e0 ra quy\u1ebft \u0111\u1ecbnh; nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng; ph\u00e2n t\u00edch kh\u1ea3 thi; ph\u00e2n t\u00edch l\u1ee3i nhu\u1eadn; x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb ch\u1ee9ng kho\u00e1n; l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh; l\u1eadp k\u1ebf ho\u1ea1ch l\u00e0m vi\u1ec7c; khi\u1ebfu n\u1ea1i; y\u00eau c\u1ea7u gi\u1ea3m thu\u1ebf;\u2026<\/li>\n<li style=\"text-align: justify;\">L\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 \u0111\u1ea5u gi\u00e1 c\u00f4ng khai.<\/li>\n<\/ul>\n<p>\u00bb <a title=\"Lu\u1eadt s\u01b0 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i trong v\u1ee5 \u00e1n d\u00e2n s\u1ef1\" href=\"https:\/\/luatsubaoho.com\/phapluat\/luat-su-bao-ve-quyen-loi-trong-vu-an-dan-su\/\" rel=\"bookmark\">Lu\u1eadt s\u01b0 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i trong v\u1ee5 \u00e1n d\u00e2n s\u1ef1<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Th\u1ea9m \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n cho t\u00e0i s\u1ea3n \u0111\u1ed9ng s\u1ea3n, b\u1ea5t \u0111\u1ed9ng s\u1ea3n, cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, c\u00e1c lo\u1ea1i t\u00e0i nguy\u00ean Th\u1ea9m \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n theo lu\u1eadt gi\u00e1 s\u1ed1 11\/2012\/QH13 n\u0103m 2012 c\u1ee7a Vi\u1ec7t Nam, th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a nh\u01b0 sau: Th\u1ea9m \u0111\u1ecbnh gi\u00e1 l\u00e0 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[247],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/14547"}],"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=14547"}],"version-history":[{"count":1,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/14547\/revisions"}],"predecessor-version":[{"id":33945,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/14547\/revisions\/33945"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=14547"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=14547"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=14547"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}