{"id":999972090,"date":"2025-04-20T20:45:01","date_gmt":"2025-04-20T13:45:01","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999972090"},"modified":"2026-06-09T13:48:05","modified_gmt":"2026-06-09T06:48:05","slug":"guide-to-liquidation-of-fixed-assets-for-businesses","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/guide-to-liquidation-of-fixed-assets-for-businesses\/","title":{"rendered":"Guide to fixed asset liquidation process for businesses"},"content":{"rendered":"<p>Trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh, doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 tr\u00e1nh kh\u1ecfi vi\u1ec7c ph\u1ea3i x\u1eed l\u00fd c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng ho\u1eb7c kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t \u2013 kinh doanh hi\u1ec7n t\u1ea1i. Tuy nhi\u00ean, n\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang <b>quy tr\u00ecnh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b>, doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p ph\u1ea3i nh\u1eefng r\u1eafc r\u1ed1i li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n, thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n. Trong b\u00e0i vi\u1ebft n\u00e0y, Bizzi s\u1ebd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft quy tr\u00ecnh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, \u0111\u1ed3ng th\u1eddi t\u1ed1i \u01b0u hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 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\">M\u1ee5c l\u1ee5c<\/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:\/\/bizzi.vn\/en\/guide-to-liquidation-of-fixed-assets-for-businesses\/#1_Thanh_ly_tai_san_co_dinh_la_gi_Tai_sao_doanh_nghiep_can_thuc_hien\" >1. Thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 g\u00ec? T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n?<\/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:\/\/bizzi.vn\/en\/guide-to-liquidation-of-fixed-assets-for-businesses\/#11_Dinh_nghia_thanh_ly_tai_san_co_dinh\" >1.1. \u0110\u1ecbnh ngh\u0129a thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/guide-to-liquidation-of-fixed-assets-for-businesses\/#12_Tam_quan_trong_cua_viec_thanh_ly_TSCD_doi_voi_quan_ly_chi_phi\" >1.2. T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c thanh l\u00fd TSC\u0110 \u0111\u1ed1i v\u1edbi qu\u1ea3n l\u00fd chi ph\u00ed<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/guide-to-liquidation-of-fixed-assets-for-businesses\/#2_Cac_truong_hop_can_thanh_ly_tai_san_co_dinh_theo_quy_dinh\" >2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh<\/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:\/\/bizzi.vn\/en\/guide-to-liquidation-of-fixed-assets-for-businesses\/#21_Can_cu_theo_Thong_tu_So_Thong_Tu_cua_Bo_Tai_chinh\" >2.1. C\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 [S\u1ed1 Th\u00f4ng T\u01b0] c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/guide-to-liquidation-of-fixed-assets-for-businesses\/#22_Cac_truong_hop_cu_the_can_thanh_ly_TSCD\" >2.2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 c\u1ea7n thanh l\u00fd TSC\u0110<\/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:\/\/bizzi.vn\/en\/guide-to-liquidation-of-fixed-assets-for-businesses\/#3_Quy_trinh_thanh_ly_tai_san_co_dinh_chi_tiet_theo_5_buoc\" >3. Quy tr\u00ecnh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh chi ti\u1ebft theo 5 b\u01b0\u1edbc<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/guide-to-liquidation-of-fixed-assets-for-businesses\/#31_Buoc_1_Lap_de_nghi_thanh_ly_tai_san_co_dinh\" >3.1. B\u01b0\u1edbc 1: L\u1eadp \u0111\u1ec1 ngh\u1ecb thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/guide-to-liquidation-of-fixed-assets-for-businesses\/#32_Buoc_2_Ra_quyet_dinh_thanh_ly_tai_san_co_dinh\" >3.2. B\u01b0\u1edbc 2: Ra quy\u1ebft \u0111\u1ecbnh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/guide-to-liquidation-of-fixed-assets-for-businesses\/#33_Buoc_3_Thanh_lap_Hoi_dong_thanh_ly_tai_san_co_dinh\" >3.3. B\u01b0\u1edbc 3: Th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/guide-to-liquidation-of-fixed-assets-for-businesses\/#34_Buoc_4_Tien_hanh_thanh_ly_tai_san_co_dinh\" >3.4. B\u01b0\u1edbc 4: Ti\u1ebfn h\u00e0nh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/bizzi.vn\/en\/guide-to-liquidation-of-fixed-assets-for-businesses\/#35_Buoc_5_Tong_hop_va_xu_ly_ket_qua_thanh_ly\" >3.5. B\u01b0\u1edbc 5: T\u1ed5ng h\u1ee3p v\u00e0 x\u1eed l\u00fd k\u1ebft qu\u1ea3 thanh l\u00fd<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/bizzi.vn\/en\/guide-to-liquidation-of-fixed-assets-for-businesses\/#4_Ho_so_phap_ly_can_chuan_bi_cho_quy_trinh_thanh_ly_TSCD\" >4. H\u1ed3 s\u01a1 ph\u00e1p l\u00fd c\u1ea7n chu\u1ea9n b\u1ecb cho quy tr\u00ecnh thanh l\u00fd TSC\u0110<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/guide-to-liquidation-of-fixed-assets-for-businesses\/#41_Giai_doan_de_nghi_thanh_ly\" >4.1. Giai \u0111o\u1ea1n \u0111\u1ec1 ngh\u1ecb 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:\/\/bizzi.vn\/en\/guide-to-liquidation-of-fixed-assets-for-businesses\/#42_Giai_doan_quyet_dinh_thanh_ly\" >4.2. Giai \u0111o\u1ea1n quy\u1ebft \u0111\u1ecbnh thanh l\u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/bizzi.vn\/en\/guide-to-liquidation-of-fixed-assets-for-businesses\/#43_Giai_doan_tien_hanh_thanh_ly\" >4.3. Giai \u0111o\u1ea1n ti\u1ebfn h\u00e0nh 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-17\" href=\"https:\/\/bizzi.vn\/en\/guide-to-liquidation-of-fixed-assets-for-businesses\/#5_Quy_dinh_phap_luat_ve_thanh_ly_TSCD\" >5. Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thanh l\u00fd TSC\u0110<\/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:\/\/bizzi.vn\/en\/guide-to-liquidation-of-fixed-assets-for-businesses\/#51_Quy_dinh_ve_tai_san_co_dinh_tai_doanh_nghiep\" >5.1. Quy \u0111\u1ecbnh v\u1ec1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/bizzi.vn\/en\/guide-to-liquidation-of-fixed-assets-for-businesses\/#52_Quy_dinh_ve_thue_khi_thanh_ly_TSCD\" >5.2. Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf khi thanh l\u00fd TSC\u0110<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/bizzi.vn\/en\/guide-to-liquidation-of-fixed-assets-for-businesses\/#53_Quy_dinh_ve_dau_gia_tai_san_thanh_ly_neu_co\" >5.3. Quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n thanh l\u00fd (n\u1ebfu c\u00f3)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/bizzi.vn\/en\/guide-to-liquidation-of-fixed-assets-for-businesses\/#54_Quy_dinh_ve_bao_ve_moi_truong\" >5.4. Quy \u0111\u1ecbnh v\u1ec1 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/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:\/\/bizzi.vn\/en\/guide-to-liquidation-of-fixed-assets-for-businesses\/#6_Hach_toan_ke_toan_cac_nghiep_vu_thanh_ly_tai_san_co_dinh\" >6. H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/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:\/\/bizzi.vn\/en\/guide-to-liquidation-of-fixed-assets-for-businesses\/#Ghi_giam_nguyen_gia_va_gia_tri_hao_mon_luy_ke_cua_TSCD\" >Ghi gi\u1ea3m nguy\u00ean gi\u00e1 v\u00e0 gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a TSC\u0110<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/bizzi.vn\/en\/guide-to-liquidation-of-fixed-assets-for-businesses\/#Ghi_nhan_cac_khoan_thu_tu_thanh_ly_neu_co\" >Ghi nh\u1eadn c\u00e1c kho\u1ea3n thu t\u1eeb thanh l\u00fd (n\u1ebfu c\u00f3)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/bizzi.vn\/en\/guide-to-liquidation-of-fixed-assets-for-businesses\/#Ghi_nhan_cac_chi_phi_lien_quan_den_thanh_ly\" >Ghi nh\u1eadn c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn thanh l\u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/bizzi.vn\/en\/guide-to-liquidation-of-fixed-assets-for-businesses\/#Xac_dinh_lai_hoac_lo_tu_thanh_ly_TSCD\" >X\u00e1c \u0111\u1ecbnh l\u00e3i ho\u1eb7c l\u1ed7 t\u1eeb thanh l\u00fd TSC\u0110<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/bizzi.vn\/en\/guide-to-liquidation-of-fixed-assets-for-businesses\/#Tham_khao_them_ve_cach_hach_toan_thanh_ly_TSCD_da_va_chua_khau_hao_het\" >Tham kh\u1ea3o th\u00eam v\u1ec1 c\u00e1ch h\u1ea1ch to\u00e1n thanh l\u00fd TSC\u0110 \u0111\u00e3 v\u00e0 ch\u01b0a kh\u1ea5u hao h\u1ebft<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/bizzi.vn\/en\/guide-to-liquidation-of-fixed-assets-for-businesses\/#7_Nhung_luu_y_quan_trong_khi_thuc_hien_thanh_ly_tai_san_co_dinh_de_toi_uu_chi_phi\" >7. Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi th\u1ef1c hi\u1ec7n thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 t\u1ed1i \u01b0u chi ph\u00ed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/bizzi.vn\/en\/guide-to-liquidation-of-fixed-assets-for-businesses\/#8_Giai_phap_ho_tro_quan_ly_tai_san_va_quy_trinh_thanh_ly_hieu_qua\" >8. Gi\u1ea3i ph\u00e1p h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n v\u00e0 quy tr\u00ecnh thanh l\u00fd hi\u1ec7u qu\u1ea3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/bizzi.vn\/en\/guide-to-liquidation-of-fixed-assets-for-businesses\/#Cac_phan_mem_quan_ly_tai_san_hieu_qua\" >C\u00e1c ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n hi\u1ec7u qu\u1ea3<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/bizzi.vn\/en\/guide-to-liquidation-of-fixed-assets-for-businesses\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_Thanh_ly_tai_san_co_dinh_la_gi_Tai_sao_doanh_nghiep_can_thuc_hien\"><\/span><b>1. Thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 g\u00ec? T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Vi\u1ec7c thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong quy tr\u00ecnh qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p. \u0110\u1eb7c bi\u1ec7t, quy tr\u00ecnh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u00e0 t\u00e0i s\u1ea3n trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng. H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u v\u1ec1 quy tr\u00ecnh n\u00e0y v\u00e0 l\u00fd do t\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n n\u00f3.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"11_Dinh_nghia_thanh_ly_tai_san_co_dinh\"><\/span><b>1.1. \u0110\u1ecbnh ngh\u0129a thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 qu\u00e1 tr\u00ecnh ch\u1ea5m d\u1ee9t quy\u1ec1n s\u1edf h\u1eefu v\u00e0 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p th\u00f4ng qua c\u00e1c h\u00ecnh th\u1ee9c nh\u01b0 b\u00e1n, ti\u00eau h\u1ee7y ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng. \u0110\u00e2y l\u00e0 m\u1ed9t nghi\u1ec7p v\u1ee5 quan tr\u1ecdng khi t\u00e0i s\u1ea3n kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, h\u1ebft kh\u1ea5u hao, h\u01b0 h\u1ecfng ho\u1eb7c kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p. Quy tr\u00ecnh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ch\u1ec9 gi\u00fap gi\u1ea3m thi\u1ec3u chi ph\u00ed kh\u00f4ng c\u1ea7n thi\u1ebft m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p gi\u1ea3i ph\u00f3ng ngu\u1ed3n l\u1ef1c cho c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 m\u1edbi.<\/p>\n<p>Thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 th\u1ec3 di\u1ec5n ra trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p kh\u00e1c nhau, ch\u1eb3ng h\u1ea1n khi thi\u1ebft b\u1ecb \u0111\u00e3 h\u1ebft kh\u1ea5u hao, kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng ho\u1eb7c khi c\u00f3 nhu c\u1ea7u thay th\u1ebf b\u1eb1ng nh\u1eefng thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c hi\u1ec7n \u0111\u1ea1i h\u01a1n \u0111\u1ec3 n\u00e2ng cao hi\u1ec7u qu\u1ea3 s\u1ea3n xu\u1ea5t.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"12_Tam_quan_trong_cua_viec_thanh_ly_TSCD_doi_voi_quan_ly_chi_phi\"><\/span><b>1.2. T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c thanh l\u00fd TSC\u0110 \u0111\u1ed1i v\u1edbi qu\u1ea3n l\u00fd chi ph\u00ed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng b\u01b0\u1edbc qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n hi\u1ec7u qu\u1ea3, g\u00f3p ph\u1ea7n c\u1ea3i thi\u1ec7n hi\u1ec7u su\u1ea5t s\u1eed d\u1ee5ng v\u1ed1n v\u00e0 gi\u1ea3m \u00e1p l\u1ef1c chi ph\u00ed kh\u00f4ng c\u1ea7n thi\u1ebft.<\/p>\n<p><b>T\u1ed1i \u01b0u h\u00f3a ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh<\/b>: Quy tr\u00ecnh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh gi\u00fap doanh nghi\u1ec7p thu h\u1ed3i v\u1ed1n t\u1eeb t\u00e0i s\u1ea3n kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, t\u1eeb \u0111\u00f3 c\u00f3 th\u1ec3 t\u00e1i \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c kho\u1ea3n m\u1ee5c kh\u00e1c ho\u1eb7c b\u1ed5 sung v\u1ed1n l\u01b0u \u0111\u1ed9ng \u0111\u1ec3 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng kinh doanh. Vi\u1ec7c n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap c\u1ea3i thi\u1ec7n d\u00f2ng ti\u1ec1n m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd chi ph\u00ed hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n<p><b>Gi\u1ea3m chi ph\u00ed b\u1ea3o tr\u00ec v\u00e0 l\u01b0u tr\u1eef<\/b>: M\u1ed9t trong nh\u1eefng l\u00fd do quan tr\u1ecdng \u0111\u1ec3 th\u1ef1c hi\u1ec7n thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 vi\u1ec7c gi\u1ea3m chi ph\u00ed b\u1ea3o tr\u00ec v\u00e0 l\u01b0u tr\u1eef t\u00e0i s\u1ea3n c\u0169. Khi t\u00e0i s\u1ea3n kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 ho\u1eb7c \u0111\u00e3 h\u01b0 h\u1ecfng, vi\u1ec7c duy tr\u00ec v\u00e0 b\u1ea3o tr\u00ec ch\u00fang s\u1ebd t\u1ea1o ra g\u00e1nh n\u1eb7ng chi ph\u00ed kh\u00f4ng c\u1ea7n thi\u1ebft, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ng\u00e2n s\u00e1ch v\u00e0 l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p><b>Tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd v\u00e0 thu\u1ebf<\/b>: Vi\u1ec7c thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f2n gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ph\u00e1p l\u00fd v\u00e0 thu\u1ebf. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, vi\u1ec7c ghi gi\u1ea3m t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh, g\u00e2y r\u1ee7i ro trong vi\u1ec7c ki\u1ec3m to\u00e1n v\u00e0 l\u00e0m t\u0103ng kh\u1ea3 n\u0103ng b\u1ecb ph\u1ea1t thu\u1ebf. Do \u0111\u00f3, quy tr\u00ecnh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 v\u00e0 \u0111\u00fang \u0111\u1eafn \u0111\u1ec3 tr\u00e1nh c\u00e1c r\u1ee7i ro n\u00e0y.<\/p>\n<p><b>C\u1eadp nh\u1eadt v\u00e0 hi\u1ec7n \u0111\u1ea1i h\u00f3a c\u01a1 s\u1edf v\u1eadt ch\u1ea5t<\/b>: Vi\u1ec7c thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh gi\u00fap doanh nghi\u1ec7p t\u1ea1o \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o t\u00e0i s\u1ea3n m\u1edbi, t\u1eeb \u0111\u00f3 n\u00e2ng cao hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng. \u0110\u1eb7c bi\u1ec7t trong m\u00f4i tr\u01b0\u1eddng kinh doanh thay \u0111\u1ed5i nhanh ch\u00f3ng, vi\u1ec7c c\u1eadp nh\u1eadt v\u00e0 hi\u1ec7n \u0111\u1ea1i h\u00f3a c\u01a1 s\u1edf v\u1eadt ch\u1ea5t s\u1ebd gi\u00fap doanh nghi\u1ec7p duy tr\u00ec t\u00ednh c\u1ea1nh tranh v\u00e0 \u0111\u00e1p \u1ee9ng t\u1ed1t h\u01a1n v\u1edbi nhu c\u1ea7u c\u1ee7a th\u1ecb tr\u01b0\u1eddng.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/04\/01-thanh-ly-tai-san-co-dinh-la-gi.jpg\" alt=\"\" width=\"1920\" height=\"1080\" title=\"\"><\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_Cac_truong_hop_can_thanh_ly_tai_san_co_dinh_theo_quy_dinh\"><\/span>2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Trong quy tr\u00ecnh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110), doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u00e0 y\u00eau c\u1ea7u t\u1eeb c\u00e1c th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. Vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thanh l\u00fd TSC\u0110 gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c b\u01b0\u1edbc, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u00e0 t\u1ed1i \u01b0u h\u00f3a hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"21_Can_cu_theo_Thong_tu_So_Thong_Tu_cua_Bo_Tai_chinh\"><\/span><b>2.1. C\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 [S\u1ed1 Th\u00f4ng T\u01b0] c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Theo c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, bao g\u1ed3m Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 133\/2016\/TT-BTC, quy tr\u00ecnh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi c\u00f3 nh\u1eefng l\u00fd do h\u1ee3p l\u00fd v\u00e0 ch\u00ednh \u0111\u00e1ng. C\u00e1c th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p thanh l\u00fd TSC\u0110, nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, h\u1ee3p ph\u00e1p trong vi\u1ec7c x\u1eed l\u00fd t\u00e0i s\u1ea3n kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. Doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 v\u00e0o c\u00e1c th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m v\u00e0 l\u00fd do h\u1ee3p l\u00fd \u0111\u1ec3 thanh l\u00fd t\u00e0i s\u1ea3n.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"22_Cac_truong_hop_cu_the_can_thanh_ly_TSCD\"><\/span><b>2.2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 c\u1ea7n thanh l\u00fd TSC\u0110<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>TSC\u0110 h\u01b0 h\u1ecfng kh\u00f4ng th\u1ec3 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng<\/b>: \u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p TSC\u0110 \u0111\u00e3 h\u01b0 h\u1ecfng ho\u00e0n to\u00e0n, kh\u00f4ng th\u1ec3 s\u1eeda ch\u1eefa ho\u1eb7c vi\u1ec7c s\u1eeda ch\u1eefa kh\u00f4ng mang l\u1ea1i hi\u1ec7u qu\u1ea3 kinh t\u1ebf. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p c\u1ea7n thanh l\u00fd t\u00e0i s\u1ea3n \u0111\u1ec3 tr\u00e1nh g\u00e2y l\u00e3ng ph\u00ed.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>TSC\u0110 l\u1ea1c h\u1eadu v\u1ec1 k\u1ef9 thu\u1eadt<\/b>: Nh\u1eefng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u00f4ng ngh\u1ec7 hi\u1ec7n \u0111\u1ea1i ho\u1eb7c kh\u00f4ng c\u00f2n hi\u1ec7u qu\u1ea3 trong s\u1ea3n xu\u1ea5t, kinh doanh do gi\u1ea3m n\u0103ng su\u1ea5t, \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c thanh l\u00fd \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 th\u1ec3 thay th\u1ebf b\u1eb1ng c\u00e1c thi\u1ebft b\u1ecb m\u1edbi, ph\u00f9 h\u1ee3p h\u01a1n.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>TSC\u0110 kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u s\u1ea3n xu\u1ea5t, kinh doanh<\/b>: Khi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng chi\u1ebfn l\u01b0\u1ee3c ho\u1eb7c m\u1ee5c ti\u00eau kinh doanh c\u1ee7a doanh nghi\u1ec7p, vi\u1ec7c thanh l\u00fd l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a ngu\u1ed3n l\u1ef1c v\u00e0 gi\u1ea3m chi ph\u00ed duy tr\u00ec.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>TSC\u0110 \u0111\u00e3 kh\u1ea5u hao ho\u00e0n to\u00e0n<\/b>: Khi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u hao ho\u00e0n to\u00e0n, kh\u00f4ng c\u00f2n \u0111\u00f3ng g\u00f3p v\u00e0o gi\u00e1 tr\u1ecb s\u1ea3n xu\u1ea5t, vi\u1ec7c thanh l\u00fd l\u00e0 m\u1ed9t b\u01b0\u1edbc c\u1ea7n thi\u1ebft trong quy tr\u00ecnh qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, s\u00e1p nh\u1eadp, nh\u01b0\u1ee3ng b\u00e1n<\/b>: Khi doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, s\u00e1p nh\u1eadp ho\u1eb7c nh\u01b0\u1ee3ng b\u00e1n, c\u00e1c t\u00e0i s\u1ea3n kh\u00f4ng c\u00f2n c\u1ea7n thi\u1ebft s\u1ebd \u0111\u01b0\u1ee3c thanh l\u00fd \u0111\u1ec3 ho\u00e0n t\u1ea5t c\u00e1c th\u1ee7 t\u1ee5c t\u00e0i ch\u00ednh v\u00e0 ph\u00e1p l\u00fd.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00e0i s\u1ea3n b\u1ecb thu h\u1ed3i theo quy \u0111\u1ecbnh nh\u00e0 n\u01b0\u1edbc<\/b>: M\u1ed9t s\u1ed1 t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 b\u1ecb thu h\u1ed3i theo y\u00eau c\u1ea7u c\u1ee7a nh\u00e0 n\u01b0\u1edbc do vi ph\u1ea1m ph\u00e1p lu\u1eadt ho\u1eb7c g\u00e2y nguy hi\u1ec3m cho c\u1ed9ng \u0111\u1ed3ng. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n thanh l\u00fd t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"3_Quy_trinh_thanh_ly_tai_san_co_dinh_chi_tiet_theo_5_buoc\"><\/span>3. Quy tr\u00ecnh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh chi ti\u1ebft theo 5 b\u01b0\u1edbc<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Quy tr\u00ecnh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c b\u01b0\u1edbc thanh l\u00fd kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd m\u00e0 c\u00f2n gi\u00fap t\u1ed1i \u01b0u h\u00f3a gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 quy tr\u00ecnh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh chi ti\u1ebft theo 5 b\u01b0\u1edbc, t\u1eeb vi\u1ec7c l\u1eadp \u0111\u1ec1 ngh\u1ecb thanh l\u00fd cho \u0111\u1ebfn vi\u1ec7c t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 thanh l\u00fd.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"31_Buoc_1_Lap_de_nghi_thanh_ly_tai_san_co_dinh\"><\/span><b>3.1. B\u01b0\u1edbc 1: L\u1eadp \u0111\u1ec1 ngh\u1ecb thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>B\u01b0\u1edbc \u0111\u1ea7u ti\u00ean trong quy tr\u00ecnh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 l\u1eadp \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. B\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n s\u1ebd c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea v\u00e0 theo d\u00f5i t\u00e0i s\u1ea3n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c t\u00e0i s\u1ea3n c\u1ea7n thanh l\u00fd. Danh m\u1ee5c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) c\u1ea7n thanh l\u00fd ph\u1ea3i \u0111\u01b0\u1ee3c n\u00eau r\u00f5 trong \u0111\u01a1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 ch\u00ednh x\u00e1c trong quy tr\u00ecnh.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"32_Buoc_2_Ra_quyet_dinh_thanh_ly_tai_san_co_dinh\"><\/span><b>3.2. B\u01b0\u1edbc 2: Ra quy\u1ebft \u0111\u1ecbnh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Sau khi \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb thanh l\u00fd \u0111\u01b0\u1ee3c l\u1eadp, th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb s\u1ebd ph\u00ea duy\u1ec7t v\u00e0 ra Quy\u1ebft \u0111\u1ecbnh Thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. \u0110\u1ed3ng th\u1eddi, quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110), c\u01a1 quan c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c trong b\u01b0\u1edbc ti\u1ebfp theo c\u1ee7a quy tr\u00ecnh thanh l\u00fd.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"33_Buoc_3_Thanh_lap_Hoi_dong_thanh_ly_tai_san_co_dinh\"><\/span><b>3.3. B\u01b0\u1edbc 3: Th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>H\u1ed9i \u0111\u1ed3ng thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh s\u1ebd \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp bao g\u1ed3m c\u00e1c th\u00e0nh vi\u00ean nh\u01b0 Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb (Ch\u1ee7 t\u1ecbch), K\u1ebf to\u00e1n tr\u01b0\u1edfng, k\u1ebf to\u00e1n t\u00e0i s\u1ea3n, Tr\u01b0\u1edfng (ho\u1eb7c ph\u00f3) b\u1ed9 ph\u1eadn c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, \u0111\u1ea1i di\u1ec7n \u0111\u01a1n v\u1ecb qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n, c\u00e1n b\u1ed9 k\u1ef9 thu\u1eadt, v\u00e0 \u0111\u00f4i khi l\u00e0 \u0111\u1ea1i di\u1ec7n \u0111o\u00e0n th\u1ec3 (n\u1ebfu c\u1ea7n). Nhi\u1ec7m v\u1ee5 ch\u00ednh c\u1ee7a H\u1ed9i \u0111\u1ed3ng l\u00e0 ki\u1ec3m tra v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n, \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n thanh l\u00fd theo \u0111\u00fang quy tr\u00ecnh \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"34_Buoc_4_Tien_hanh_thanh_ly_tai_san_co_dinh\"><\/span><b>3.4. B\u01b0\u1edbc 4: Ti\u1ebfn h\u00e0nh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Trong b\u01b0\u1edbc n\u00e0y, H\u1ed9i \u0111\u1ed3ng s\u1ebd \u0111\u00e1nh gi\u00e1 l\u1ea1i ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. Bi\u00ean b\u1ea3n h\u1ecdp H\u1ed9i \u0111\u1ed3ng thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh s\u1ebd \u0111\u01b0\u1ee3c l\u1eadp \u0111\u1ec3 ghi nh\u1eadn k\u1ebft qu\u1ea3 \u0111\u00e1nh gi\u00e1 v\u00e0 quy\u1ebft \u0111\u1ecbnh v\u1ec1 h\u00ecnh th\u1ee9c x\u1eed l\u00fd t\u00e0i s\u1ea3n (b\u00e1n hay h\u1ee7y). C\u00e1c Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n v\u00e0 \u0111\u00e1nh gi\u00e1 t\u00e0i s\u1ea3n c\u0169ng s\u1ebd \u0111\u01b0\u1ee3c l\u1eadp \u0111\u1ec3 x\u00e1c nh\u1eadn s\u1ed1 l\u01b0\u1ee3ng v\u00e0 t\u00ecnh tr\u1ea1ng t\u00e0i s\u1ea3n. Quy\u1ebft \u0111\u1ecbnh cu\u1ed1i c\u00f9ng v\u1ec1 h\u00ecnh th\u1ee9c x\u1eed l\u00fd t\u00e0i s\u1ea3n s\u1ebd \u0111\u01b0\u1ee3c tr\u00ecnh l\u00ean ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u doanh nghi\u1ec7p \u0111\u1ec3 ph\u00ea duy\u1ec7t. N\u1ebfu c\u1ea7n, c\u00f3 th\u1ec3 thu\u00ea t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c b\u00e1n t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"35_Buoc_5_Tong_hop_va_xu_ly_ket_qua_thanh_ly\"><\/span><b>3.5. B\u01b0\u1edbc 5: T\u1ed5ng h\u1ee3p v\u00e0 x\u1eed l\u00fd k\u1ebft qu\u1ea3 thanh l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Sau khi thanh l\u00fd t\u00e0i s\u1ea3n, H\u1ed9i \u0111\u1ed3ng s\u1ebd l\u1eadp Bi\u00ean b\u1ea3n thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n s\u1ebd ghi gi\u1ea3m t\u00e0i s\u1ea3n v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a ch\u00fang trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n. \u0110\u1eb7c bi\u1ec7t, \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng l\u1edbn do nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0, c\u1ea7n c\u00f3 s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a c\u01a1 quan ch\u1ee7 s\u1edf h\u1eefu tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh h\u1ea1ch to\u00e1n gi\u1ea3m v\u1ed1n kinh doanh. Cu\u1ed1i c\u00f9ng, c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn thanh l\u00fd t\u00e0i s\u1ea3n nh\u01b0 H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf b\u00e1n TSC\u0110, H\u00f3a \u0111\u01a1n b\u00e1n TSC\u0110, Bi\u00ean b\u1ea3n giao nh\u1eadn TSC\u0110, Bi\u00ean b\u1ea3n h\u1ee7y t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, v\u00e0 Thanh l\u00fd h\u1ee3p \u0111\u1ed3ng (n\u1ebfu c\u00f3) c\u1ea7n \u0111\u01b0\u1ee3c l\u1eadp \u0111\u1ea7y \u0111\u1ee7 v\u00e0 l\u01b0u tr\u1eef.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/04\/02-tong-hop-va-xu-ly-ket-qua-thanh-ly.jpg\" alt=\"\" width=\"1920\" height=\"1080\" title=\"\"><\/p>\n<h2><span class=\"ez-toc-section\" id=\"4_Ho_so_phap_ly_can_chuan_bi_cho_quy_trinh_thanh_ly_TSCD\"><\/span>4. H\u1ed3 s\u01a1 ph\u00e1p l\u00fd c\u1ea7n chu\u1ea9n b\u1ecb cho quy tr\u00ecnh thanh l\u00fd TSC\u0110<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Quy tr\u00ecnh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o quy tr\u00ecnh thanh l\u00fd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh, c\u00e1c h\u1ed3 s\u01a1 ph\u00e1p l\u00fd c\u1ea7n ph\u1ea3i \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c b\u01b0\u1edbc v\u00e0 t\u00e0i li\u1ec7u c\u1ea7n chu\u1ea9n b\u1ecb trong t\u1eebng giai \u0111o\u1ea1n c\u1ee7a quy tr\u00ecnh thanh l\u00fd TSC\u0110.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"41_Giai_doan_de_nghi_thanh_ly\"><\/span><b>4.1. Giai \u0111o\u1ea1n \u0111\u1ec1 ngh\u1ecb thanh l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Trong giai \u0111o\u1ea1n \u0111\u1ea7u ti\u00ean c\u1ee7a quy tr\u00ecnh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb m\u1ed9t <b>\u0110\u01a1n \u0111\u1ec1 ngh\u1ecb thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b>. \u0110\u00e2y l\u00e0 t\u00e0i li\u1ec7u \u0111\u1ea7u ti\u00ean th\u1ec3 hi\u1ec7n nguy\u1ec7n v\u1ecdng c\u1ee7a doanh nghi\u1ec7p v\u1ec1 vi\u1ec7c thanh l\u00fd TSC\u0110, th\u00f4ng b\u00e1o \u0111\u1ebfn c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng v\u00e0 c\u00e1c b\u00ean li\u00ean quan. \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb n\u00e0y ph\u1ea3i bao g\u1ed3m c\u00e1c th\u00f4ng tin chi ti\u1ebft v\u1ec1 t\u00e0i s\u1ea3n c\u1ea7n thanh l\u00fd, l\u00fd do thanh l\u00fd v\u00e0 c\u00e1c th\u00f4ng tin li\u00ean quan.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"42_Giai_doan_quyet_dinh_thanh_ly\"><\/span><b>4.2. Giai \u0111o\u1ea1n quy\u1ebft \u0111\u1ecbnh thanh l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Sau khi \u0111\u1ec1 ngh\u1ecb thanh l\u00fd, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb c\u00e1c v\u0103n b\u1ea3n quy\u1ebft \u0111\u1ecbnh ch\u00ednh th\u1ee9c. C\u00e1c t\u00e0i li\u1ec7u quan tr\u1ecdng trong giai \u0111o\u1ea1n n\u00e0y bao g\u1ed3m:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quy\u1ebft \u0111\u1ecbnh Thanh l\u00fd TSC\u0110<\/b>: \u0110\u00e2y l\u00e0 quy\u1ebft \u0111\u1ecbnh ch\u00ednh th\u1ee9c c\u1ee7a doanh nghi\u1ec7p v\u1ec1 vi\u1ec7c thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. Quy\u1ebft \u0111\u1ecbnh n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh v\u0103n b\u1ea3n v\u00e0 c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n trong c\u00f4ng ty.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng thanh l\u00fd TSC\u0110<\/b>: H\u1ed9i \u0111\u1ed3ng thanh l\u00fd s\u1ebd \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp \u0111\u1ec3 gi\u00e1m s\u00e1t v\u00e0 th\u1ef1c hi\u1ec7n quy tr\u00ecnh thanh l\u00fd t\u00e0i s\u1ea3n. Quy\u1ebft \u0111\u1ecbnh n\u00e0y x\u00e1c \u0111\u1ecbnh c\u00e1c th\u00e0nh vi\u00ean trong h\u1ed9i \u0111\u1ed3ng v\u00e0 ph\u00e2n c\u00f4ng tr\u00e1ch nhi\u1ec7m cho t\u1eebng ng\u01b0\u1eddi.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"43_Giai_doan_tien_hanh_thanh_ly\"><\/span><b>4.3. Giai \u0111o\u1ea1n ti\u1ebfn h\u00e0nh thanh l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Giai \u0111o\u1ea1n n\u00e0y l\u00e0 khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc thanh l\u00fd th\u1ef1c t\u1ebf c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. C\u00e1c t\u00e0i li\u1ec7u ph\u00e1p l\u00fd quan tr\u1ecdng c\u1ea7n c\u00f3 trong giai \u0111o\u1ea1n n\u00e0y bao g\u1ed3m:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Bi\u00ean b\u1ea3n h\u1ecdp h\u1ed9i \u0111\u1ed3ng thanh l\u00fd TSC\u0110<\/b>: Bi\u00ean b\u1ea3n n\u00e0y ghi l\u1ea1i n\u1ed9i dung cu\u1ed9c h\u1ecdp c\u1ee7a h\u1ed9i \u0111\u1ed3ng thanh l\u00fd, trong \u0111\u00f3 bao g\u1ed3m c\u00e1c quy\u1ebft \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn vi\u1ec7c thanh l\u00fd t\u00e0i s\u1ea3n.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b>: \u0110\u00e2y l\u00e0 bi\u00ean b\u1ea3n ghi l\u1ea1i t\u00ecnh tr\u1ea1ng hi\u1ec7n t\u1ea1i c\u1ee7a TSC\u0110, gi\u00fap x\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n c\u00f3 c\u00f2n nguy\u00ean v\u1eb9n hay \u0111\u00e3 b\u1ecb hao m\u00f2n, h\u01b0 h\u1ecfng.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Bi\u00ean b\u1ea3n \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110<\/b>: N\u1ebfu t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb tr\u01b0\u1edbc khi thanh l\u00fd, bi\u00ean b\u1ea3n n\u00e0y s\u1ebd ghi l\u1ea1i k\u1ebft qu\u1ea3 \u0111\u00e1nh gi\u00e1, gi\u00fap x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m thanh l\u00fd.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Bi\u00ean b\u1ea3n thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (2 b\u1ea3n)<\/b>: Bi\u00ean b\u1ea3n n\u00e0y x\u00e1c nh\u1eadn r\u1eb1ng t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c thanh l\u00fd xong, bao g\u1ed3m th\u00f4ng tin v\u1ec1 vi\u1ec7c b\u00e1n hay h\u1ee7y t\u00e0i s\u1ea3n. C\u1ea7n l\u1eadp hai b\u1ea3n, m\u1ed9t b\u1ea3n l\u01b0u t\u1ea1i doanh nghi\u1ec7p v\u00e0 m\u1ed9t b\u1ea3n g\u1eedi cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf b\u00e1n TSC\u0110 (n\u1ebfu b\u00e1n)<\/b>: N\u1ebfu t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c b\u00e1n thay v\u00ec h\u1ee7y, doanh nghi\u1ec7p c\u1ea7n k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf v\u1edbi b\u00ean mua, trong \u0111\u00f3 quy \u0111\u1ecbnh r\u00f5 r\u00e0ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u00f3a \u0111\u01a1n b\u00e1n TSC\u0110 (n\u1ebfu b\u00e1n)<\/b>: Sau khi b\u00e1n t\u00e0i s\u1ea3n, doanh nghi\u1ec7p c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Bi\u00ean b\u1ea3n giao nh\u1eadn TSC\u0110 (n\u1ebfu b\u00e1n)<\/b>: \u0110\u00e2y l\u00e0 bi\u00ean b\u1ea3n ghi nh\u1eadn vi\u1ec7c chuy\u1ec3n giao t\u00e0i s\u1ea3n t\u1eeb doanh nghi\u1ec7p sang b\u00ean mua, bao g\u1ed3m c\u00e1c th\u00f4ng tin chi ti\u1ebft v\u1ec1 t\u00e0i s\u1ea3n v\u00e0 t\u00ecnh tr\u1ea1ng c\u1ee7a n\u00f3.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Bi\u00ean b\u1ea3n h\u1ee7y t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (n\u1ebfu h\u1ee7y)<\/b>: N\u1ebfu t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c h\u1ee7y, bi\u00ean b\u1ea3n n\u00e0y s\u1ebd x\u00e1c nh\u1eadn r\u1eb1ng t\u00e0i s\u1ea3n \u0111\u00e3 b\u1ecb ti\u00eau h\u1ee7y v\u00e0 kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thanh l\u00fd h\u1ee3p \u0111\u1ed3ng (n\u1ebfu c\u00f3)<\/b>: Trong tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 h\u1ee3p \u0111\u1ed3ng k\u00e8m theo (v\u00ed d\u1ee5 h\u1ee3p \u0111\u1ed3ng cho thu\u00ea), doanh nghi\u1ec7p c\u1ea7n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng v\u00e0 ghi nh\u1eadn v\u00e0o bi\u00ean b\u1ea3n thanh l\u00fd.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Bi\u00ean b\u1ea3n ghi gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b>: Sau khi thanh l\u00fd, bi\u00ean b\u1ea3n n\u00e0y ghi nh\u1eadn vi\u1ec7c gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00e0i li\u1ec7u ph\u00e1p l\u00fd k\u00e8m theo<\/b>: C\u00e1c t\u00e0i li\u1ec7u n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m ch\u1ee9ng minh quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (ch\u1ee9ng nh\u1eadn s\u1edf h\u1eefu, gi\u1ea5y ph\u00e9p, h\u1ee3p \u0111\u1ed3ng mua b\u00e1n, v.v.) \u0111\u1ec3 ch\u1ee9ng minh t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a t\u00e0i s\u1ea3n c\u1ea7n thanh l\u00fd.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"5_Quy_dinh_phap_luat_ve_thanh_ly_TSCD\"><\/span>5. Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thanh l\u00fd TSC\u0110<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Quy tr\u00ecnh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p, gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c ho\u1ea1t \u0111\u1ed9ng thanh l\u00fd tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng quy \u0111\u1ecbnh ch\u00ednh li\u00ean quan \u0111\u1ebfn thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u00e0 doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"51_Quy_dinh_ve_tai_san_co_dinh_tai_doanh_nghiep\"><\/span><b>5.1. Quy \u0111\u1ecbnh v\u1ec1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Theo Th\u00f4ng t\u01b0 45\/2013\/TT-BTC, TSC\u0110 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean m\u1ed9t s\u1ed1 ti\u00eau ch\u00ed quan tr\u1ecdng, bao g\u1ed3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, th\u1eddi gian s\u1eed d\u1ee5ng v\u00e0 kh\u1ea3 n\u0103ng sinh l\u1eddi t\u1eeb t\u00e0i s\u1ea3n \u0111\u00f3. C\u00e1c t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn v\u00e0 c\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng t\u1eeb 1 n\u0103m tr\u1edf l\u00ean s\u1ebd \u0111\u01b0\u1ee3c xem l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n<p>Khi thanh l\u00fd TSC\u0110, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n ghi gi\u1ea3m TSC\u0110 trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n. Vi\u1ec7c n\u00e0y gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n vi\u1ec7c t\u00ednh to\u00e1n v\u00e0 x\u00e1c \u0111\u1ecbnh l\u1ea1i gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n trong qu\u00e1 tr\u00ecnh thanh l\u00fd. Quy tr\u00ecnh n\u00e0y c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c y\u00eau c\u1ea7u v\u1ec1 k\u1ebf to\u00e1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p v\u00e0 minh b\u1ea1ch.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"52_Quy_dinh_ve_thue_khi_thanh_ly_TSCD\"><\/span><b>5.2. Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf khi thanh l\u00fd TSC\u0110<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Khi ti\u1ebfn h\u00e0nh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd \u0111\u1ebfn vi\u1ec7c k\u00ea khai thu\u1ebf. C\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT)<\/b>: Doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai v\u00e0 t\u00ednh to\u00e1n VAT \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb vi\u1ec7c b\u00e1n TSC\u0110 ch\u1ecbu thu\u1ebf. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng th\u1ee7 t\u1ee5c quan tr\u1ecdng trong quy tr\u00ecnh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN)<\/b>: Doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp ph\u00e1t sinh t\u1eeb vi\u1ec7c thanh l\u00fd TSC\u0110. Vi\u1ec7c n\u00e0y ph\u1ea3i tu\u00e2n th\u1ee7 theo c\u00e1c quy \u0111\u1ecbnh trong <b>Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 38\/2019\/QH14<\/b>, nh\u1eb1m \u0111\u1ea3m b\u1ea3o r\u1eb1ng doanh nghi\u1ec7p kh\u00f4ng vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh thu\u1ebf khi thanh l\u00fd t\u00e0i s\u1ea3n.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"53_Quy_dinh_ve_dau_gia_tai_san_thanh_ly_neu_co\"><\/span><b>5.3. Quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n thanh l\u00fd (n\u1ebfu c\u00f3)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Khi t\u00e0i s\u1ea3n c\u1ea7n thanh l\u00fd c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn ho\u1eb7c thu\u1ed9c s\u1edf h\u1eefu nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea3i tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 <b>\u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n<\/b>. Theo <b>Lu\u1eadt \u0110\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n 2016<\/b>, vi\u1ec7c thanh l\u00fd c\u00e1c t\u00e0i s\u1ea3n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n qua \u0111\u1ea5u gi\u00e1 c\u00f4ng khai, \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 c\u00f4ng b\u1eb1ng trong vi\u1ec7c \u0111\u1ecbnh gi\u00e1 v\u00e0 b\u00e1n t\u00e0i s\u1ea3n.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"54_Quy_dinh_ve_bao_ve_moi_truong\"><\/span><b>5.4. Quy \u0111\u1ecbnh v\u1ec1 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Trong tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn m\u00f4i tr\u01b0\u1eddng, doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng. Theo <b>Lu\u1eadt B\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng 2020<\/b>, n\u1ebfu t\u00e0i s\u1ea3n thanh l\u00fd c\u00f3 t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c \u0111\u1ebfn m\u00f4i tr\u01b0\u1eddng (v\u00ed d\u1ee5 nh\u01b0 c\u00e1c thi\u1ebft b\u1ecb g\u00e2y \u00f4 nhi\u1ec5m), doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p x\u1eed l\u00fd theo quy \u0111\u1ecbnh tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n thanh l\u00fd.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/04\/03-quy-dinh-ve-thanh-ly-tai-san-co-dinh.jpg\" alt=\"\" width=\"1920\" height=\"1080\" title=\"\"><\/p>\n<h2><span class=\"ez-toc-section\" id=\"6_Hach_toan_ke_toan_cac_nghiep_vu_thanh_ly_tai_san_co_dinh\"><\/span>6. H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Quy tr\u00ecnh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p. Khi t\u00e0i s\u1ea3n kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng ho\u1eb7c kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u s\u1ea3n xu\u1ea5t, vi\u1ec7c thanh l\u00fd l\u00e0 b\u01b0\u1edbc c\u1ea7n thi\u1ebft \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh v\u00e0 t\u00e0i s\u1ea3n. Trong b\u00e0i vi\u1ebft n\u00e0y, ch\u00fang t\u00f4i s\u1ebd gi\u1ea3i th\u00edch chi ti\u1ebft c\u00e1c b\u01b0\u1edbc h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n trong quy tr\u00ecnh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, t\u1eeb ghi gi\u1ea3m gi\u00e1 tr\u1ecb \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh l\u00e3i, l\u1ed7.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ghi_giam_nguyen_gia_va_gia_tri_hao_mon_luy_ke_cua_TSCD\"><\/span><b>Ghi gi\u1ea3m nguy\u00ean gi\u00e1 v\u00e0 gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a TSC\u0110<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Quy tr\u00ecnh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh b\u1eaft \u0111\u1ea7u b\u1eb1ng vi\u1ec7c ghi gi\u1ea3m nguy\u00ean gi\u00e1 v\u00e0 gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 b\u1ea1n c\u1ea7n gi\u1ea3m s\u1ed1 d\u01b0 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n sau khi \u0111\u00e3 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n hao m\u00f2n t\u00edch l\u0169y trong su\u1ed1t th\u1eddi gian s\u1eed d\u1ee5ng.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ghi_nhan_cac_khoan_thu_tu_thanh_ly_neu_co\"><\/span><b>Ghi nh\u1eadn c\u00e1c kho\u1ea3n thu t\u1eeb thanh l\u00fd (n\u1ebfu c\u00f3)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ti\u1ebfp theo, trong quy tr\u00ecnh thanh l\u00fd TSC\u0110, n\u1ebfu doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c kho\u1ea3n ti\u1ec1n t\u1eeb vi\u1ec7c thanh l\u00fd t\u00e0i s\u1ea3n, k\u1ebf to\u00e1n c\u1ea7n ghi nh\u1eadn kho\u1ea3n thu n\u00e0y v\u00e0o h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n. \u0110\u00e2y c\u00f3 th\u1ec3 l\u00e0 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c b\u00e1n t\u00e0i s\u1ea3n, ho\u1eb7c t\u1eeb c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n b\u1ecb thanh l\u00fd.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ghi_nhan_cac_chi_phi_lien_quan_den_thanh_ly\"><\/span><b>Ghi nh\u1eadn c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn thanh l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ngo\u00e0i c\u00e1c kho\u1ea3n thu, c\u00e1c chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh thanh l\u00fd c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c ghi nh\u1eadn. C\u00e1c chi ph\u00ed n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m chi ph\u00ed th\u00e1o d\u1ee1, v\u1eadn chuy\u1ec3n, ti\u00eau h\u1ee7y t\u00e0i s\u1ea3n, ho\u1eb7c chi ph\u00ed li\u00ean quan \u0111\u1ebfn c\u00e1c th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd \u0111\u1ec3 thanh l\u00fd t\u00e0i s\u1ea3n. Vi\u1ec7c ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 c\u00e1c chi ph\u00ed n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c trong h\u1ea1ch to\u00e1n v\u00e0 ph\u1ea3n \u00e1nh \u0111\u00fang t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xac_dinh_lai_hoac_lo_tu_thanh_ly_TSCD\"><\/span><b>X\u00e1c \u0111\u1ecbnh l\u00e3i ho\u1eb7c l\u1ed7 t\u1eeb thanh l\u00fd TSC\u0110<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>M\u1ed9t b\u01b0\u1edbc quan tr\u1ecdng trong quy tr\u00ecnh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 x\u00e1c \u0111\u1ecbnh l\u00e3i ho\u1eb7c l\u1ed7 t\u1eeb vi\u1ec7c thanh l\u00fd t\u00e0i s\u1ea3n. L\u00e3i ho\u1eb7c l\u1ed7 n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch so s\u00e1nh gi\u1eefa gi\u00e1 tr\u1ecb thu \u0111\u01b0\u1ee3c t\u1eeb thanh l\u00fd v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n (sau khi \u0111\u00e3 tr\u1eeb \u0111i gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf). K\u1ebft qu\u1ea3 c\u1ee7a qu\u00e1 tr\u00ecnh n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o thu nh\u1eadp ho\u1eb7c chi ph\u00ed kh\u00e1c c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tham_khao_them_ve_cach_hach_toan_thanh_ly_TSCD_da_va_chua_khau_hao_het\"><\/span><b>Tham kh\u1ea3o th\u00eam v\u1ec1 c\u00e1ch h\u1ea1ch to\u00e1n thanh l\u00fd TSC\u0110 \u0111\u00e3 v\u00e0 ch\u01b0a kh\u1ea5u hao h\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Vi\u1ec7c h\u1ea1ch to\u00e1n thanh l\u00fd TSC\u0110 s\u1ebd kh\u00e1c nhau t\u00f9y thu\u1ed9c v\u00e0o t\u00ecnh tr\u1ea1ng kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u00e3 kh\u1ea5u hao h\u1ebft, vi\u1ec7c h\u1ea1ch to\u00e1n s\u1ebd \u0111\u01a1n gi\u1ea3n h\u01a1n, trong khi \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n ch\u01b0a kh\u1ea5u hao h\u1ebft, b\u1ea1n c\u1ea7n x\u1eed l\u00fd c\u00e1c ph\u1ea7n ch\u01b0a kh\u1ea5u hao v\u00e0 t\u00ednh to\u00e1n ch\u00ednh x\u00e1c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u00f2n l\u1ea1i \u0111\u1ec3 ghi nh\u1eadn \u0111\u00fang l\u00e3i\/l\u1ed7 t\u1eeb thanh l\u00fd.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/04\/04-hach-toan-ke-toan-cac-nghiep-vu-thanh-ly-tscd.jpg\" alt=\"\" width=\"1920\" height=\"1080\" title=\"\"><\/p>\n<h2><span class=\"ez-toc-section\" id=\"7_Nhung_luu_y_quan_trong_khi_thuc_hien_thanh_ly_tai_san_co_dinh_de_toi_uu_chi_phi\"><\/span>7. Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi th\u1ef1c hi\u1ec7n thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 t\u1ed1i \u01b0u chi ph\u00ed<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong vi\u1ec7c t\u1ed1i \u01b0u chi ph\u00ed doanh nghi\u1ec7p. \u0110\u1ec3 th\u1ef1c hi\u1ec7n quy tr\u00ecnh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh hi\u1ec7u qu\u1ea3, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd nh\u1eefng \u0111i\u1ec3m sau:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e1c \u0111\u1ecbnh \u0111\u00fang nguy\u00ean nh\u00e2n v\u00e0 m\u1ee5c \u0111\u00edch thanh l\u00fd:<\/b> X\u00e1c \u0111\u1ecbnh r\u00f5 l\u00fd do v\u00e0 m\u1ee5c \u0111\u00edch thanh l\u00fd s\u1ebd gi\u00fap b\u1ea1n ch\u1ecdn ph\u01b0\u01a1ng \u00e1n thanh l\u00fd ph\u00f9 h\u1ee3p v\u00e0 tr\u00e1nh \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 ph\u00e1p l\u00fd \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c: <\/b>H\u1ed3 s\u01a1 ph\u00e1p l\u00fd ph\u1ea3i \u0111\u1ea7y \u0111\u1ee7 v\u00e0 h\u1ee3p l\u1ec7 \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd trong qu\u00e1 tr\u00ecnh thanh l\u00fd.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tu\u00e2n th\u1ee7 \u0111\u00fang quy tr\u00ecnh \u0111\u1ec3 tr\u00e1nh sai s\u00f3t v\u00e0 r\u1ee7i ro ph\u00e1p l\u00fd: <\/b>Th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh thanh l\u00fd gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 tr\u00e1nh sai s\u00f3t, b\u1ea3o v\u1ec7 doanh nghi\u1ec7p kh\u1ecfi r\u1ee7i ro ph\u00e1p l\u00fd.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u00e1nh gi\u00e1 k\u1ef9 l\u01b0\u1ee1ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n tr\u01b0\u1edbc khi thanh l\u00fd (\u0111\u1eb7c bi\u1ec7t khi b\u00e1n): <\/b>\u0110\u00e1nh gi\u00e1 \u0111\u00fang gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n gi\u00fap t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u00e0 l\u1ee3i \u00edch khi thanh l\u00fd, \u0111\u1eb7c bi\u1ec7t khi b\u00e1n t\u00e0i s\u1ea3n.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c thanh l\u00fd ph\u00f9 h\u1ee3p (b\u00e1n, h\u1ee7y, chuy\u1ec3n \u0111\u1ed5i):<\/b> L\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c thanh l\u00fd ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh tr\u1ea1ng t\u00e0i s\u1ea3n v\u00e0 m\u1ee5c ti\u00eau doanh nghi\u1ec7p.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ghi nh\u1eadn k\u1ebf to\u00e1n ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7<\/b>: Ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n gi\u00fap doanh nghi\u1ec7p theo d\u00f5i v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed hi\u1ec7u qu\u1ea3.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u01b0u tr\u1eef h\u1ed3 s\u01a1 thanh l\u00fd c\u1ea9n th\u1eadn<\/b>: L\u01b0u tr\u1eef h\u1ed3 s\u01a1 thanh l\u00fd \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 tr\u00e1nh c\u00e1c v\u1ea5n \u0111\u1ec1 ph\u00e1p l\u00fd sau n\u00e0y.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">K<b>\u00ea khai v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf:<\/b> \u0110\u1ea3m b\u1ea3o k\u00ea khai v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf khi thanh l\u00fd t\u00e0i s\u1ea3n \u0111\u1ec3 tr\u00e1nh ph\u1ea1t v\u00e0 r\u1ee7i ro ph\u00e1p l\u00fd.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"8_Giai_phap_ho_tro_quan_ly_tai_san_va_quy_trinh_thanh_ly_hieu_qua\"><\/span>8. Gi\u1ea3i ph\u00e1p h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n v\u00e0 quy tr\u00ecnh thanh l\u00fd hi\u1ec7u qu\u1ea3<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Quy tr\u00ecnh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 m\u1ed9t b\u01b0\u1edbc quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ec3 t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh n\u00e0y, vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n hi\u1ec7n \u0111\u1ea1i c\u00f3 th\u1ec3 mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch l\u1edbn, gi\u00fap doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 ti\u1ebft ki\u1ec7m th\u1eddi gian m\u00e0 c\u00f2n t\u0103ng t\u00ednh ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd trong qu\u00e1 tr\u00ecnh thanh l\u00fd t\u00e0i s\u1ea3n.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_phan_mem_quan_ly_tai_san_hieu_qua\"><\/span><b>C\u00e1c ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n hi\u1ec7u qu\u1ea3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>M\u1ed9t trong nh\u1eefng gi\u1ea3i ph\u00e1p ph\u1ed5 bi\u1ebfn gi\u00fap qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n v\u00e0 quy tr\u00ecnh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n. C\u00e1c ph\u1ea7n m\u1ec1m n\u00e0y \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 gi\u00fap doanh nghi\u1ec7p theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n d\u1ec5 d\u00e0ng v\u00e0 hi\u1ec7u qu\u1ea3, t\u1eeb vi\u1ec7c theo d\u00f5i v\u00f2ng \u0111\u1eddi t\u00e0i s\u1ea3n cho \u0111\u1ebfn c\u00e1c nghi\u1ec7p v\u1ee5 thanh l\u00fd.<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Theo d\u00f5i v\u00f2ng \u0111\u1eddi t\u00e0i s\u1ea3n<\/b>: C\u00e1c ph\u1ea7n m\u1ec1m n\u00e0y cung c\u1ea5p ch\u1ee9c n\u0103ng theo d\u00f5i chi ti\u1ebft v\u1ec1 t\u00ecnh tr\u1ea1ng c\u1ee7a t\u1eebng t\u00e0i s\u1ea3n, t\u1eeb l\u00fac mua v\u00e0o cho \u0111\u1ebfn khi thanh l\u00fd. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t t\u00e0i s\u1ea3n ch\u1eb7t ch\u1ebd, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh thanh l\u00fd ch\u00ednh x\u00e1c.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Qu\u1ea3n l\u00fd t\u00ecnh tr\u1ea1ng t\u00e0i s\u1ea3n<\/b>: Vi\u1ec7c qu\u1ea3n l\u00fd t\u00ecnh tr\u1ea1ng t\u00e0i s\u1ea3n tr\u1edf n\u00ean \u0111\u01a1n gi\u1ea3n h\u01a1n v\u1edbi c\u00e1c t\u00ednh n\u0103ng gi\u00fap doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c m\u1ee9c \u0111\u1ed9 h\u01b0 h\u1ecfng, kh\u1ea5u hao v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n, t\u1eeb \u0111\u00f3 x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m v\u00e0 ph\u01b0\u01a1ng ph\u00e1p thanh l\u00fd ph\u00f9 h\u1ee3p.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ef1 \u0111\u1ed9ng h\u00f3a nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn thanh l\u00fd<\/b>: Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng h\u00f3a c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn thanh l\u00fd t\u00e0i s\u1ea3n, gi\u00fap gi\u1ea3m thi\u1ec3u sai s\u00f3t v\u00e0 ti\u1ebft ki\u1ec7m th\u1eddi gian. Vi\u1ec7c ghi nh\u1eadn v\u00e0 x\u1eed l\u00fd c\u00e1c giao d\u1ecbch thanh l\u00fd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nhanh ch\u00f3ng v\u00e0 ch\u00ednh x\u00e1c.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u01b0u tr\u1eef h\u1ed3 s\u01a1 t\u1eadp trung<\/b>: C\u00e1c ph\u1ea7n m\u1ec1m n\u00e0y cho ph\u00e9p doanh nghi\u1ec7p l\u01b0u tr\u1eef h\u1ed3 s\u01a1 t\u00e0i s\u1ea3n v\u00e0 c\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn thanh l\u00fd \u1edf m\u1ed9t n\u01a1i duy nh\u1ea5t, d\u1ec5 d\u00e0ng tra c\u1ee9u v\u00e0 b\u1ea3o m\u1eadt th\u00f4ng tin.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>K\u1ebft lu\u1eadn<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd chi ph\u00ed hi\u1ec7u qu\u1ea3 m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Quy tr\u00ecnh thanh l\u00fd chu\u1ea9n gi\u00fap x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n, t\u1eeb \u0111\u00f3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro t\u00e0i ch\u00ednh v\u00e0 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn.<\/p>\n<p>Ngo\u00e0i ra, vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 nh\u01b0 <b>Bizzi<\/b> \u2013 n\u1ec1n t\u1ea3ng t\u1ef1 \u0111\u1ed9ng h\u00f3a x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7u ti\u00ean t\u1ea1i Vi\u1ec7t Nam \u2013 s\u1ebd gi\u00fap doanh nghi\u1ec7p t\u1ef1 \u0111\u1ed9ng h\u00f3a c\u00e1c b\u01b0\u1edbc trong quy tr\u00ecnh k\u1ebf to\u00e1n, t\u1eeb ti\u1ebfp nh\u1eadn, ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu \u0111\u1ebfn h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n.<\/p>\n<p>Bizzi s\u1eed d\u1ee5ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI) v\u00e0 c\u00f4ng ngh\u1ec7 t\u1ef1 \u0111\u1ed9ng h\u00f3a quy tr\u00ecnh b\u1eb1ng robot (RPA) \u0111\u1ec3 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n nhanh ch\u00f3ng, tr\u00edch xu\u1ea5t d\u1eef li\u1ec7u trong v\u00f2ng ch\u01b0a \u0111\u1ebfn 30 gi\u00e2y, gi\u00fap gi\u1ea3m th\u1eddi gian x\u1eed l\u00fd h\u00f3a \u0111\u01a1n l\u00ean \u0111\u1ebfn 80% v\u00e0 chi ph\u00ed x\u1eed l\u00fd l\u00ean \u0111\u1ebfn 50%. N\u1ec1n t\u1ea3ng n\u00e0y c\u0169ng t\u00edch h\u1ee3p linh ho\u1ea1t v\u1edbi c\u00e1c h\u1ec7 th\u1ed1ng ERP ph\u1ed5 bi\u1ebfn nh\u01b0 SAP, Oracle NetSuite, Microsoft Dynamics 365, Odoo v\u00e0 c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n kh\u00e1c, cho ph\u00e9p doanh nghi\u1ec7p duy tr\u00ec quy tr\u00ecnh l\u00e0m vi\u1ec7c hi\u1ec7n t\u1ea1i m\u00e0 kh\u00f4ng c\u1ea7n thay \u0111\u1ed5i h\u1ec7 th\u1ed1ng.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/04\/05-giai-phap-hoa-don-dien-tu-tich-hop.jpg\" alt=\"\" width=\"1920\" height=\"1080\" title=\"\"><\/p>\n<p>Do \u0111\u00f3, doanh nghi\u1ec7p n\u00ean \u00e1p d\u1ee5ng c\u00e1c quy tr\u00ecnh chu\u1ea9n v\u00e0 s\u1eed d\u1ee5ng c\u00e1c c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 hi\u1ec7n \u0111\u1ea1i nh\u01b0 Bizzi \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a hi\u1ec7u qu\u1ea3 c\u00f4ng vi\u1ec7c v\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 t\u1ed1t nh\u1ea5t trong qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n v\u00e0 chi ph\u00ed.<\/p>\n<p><b><i>Link \u0111\u0103ng k\u00fd d\u00f9ng th\u1eed cho doanh nghi\u1ec7p: <\/i><\/b><a href=\"https:\/\/bizzi.vn\/dang-ky-dung-thu\/\"><b><i>https:\/\/bizzi.vn\/dang-ky-dung-thu\/<\/i><\/b><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>During operation, businesses cannot avoid having to deal with fixed assets that are no longer of use value.<\/p>","protected":false},"author":57,"featured_media":999972096,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[263,85],"tags":[],"class_list":["post-999972090","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc","category-kiem-soat"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999972090","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/users\/57"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999972090"}],"version-history":[{"count":9,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999972090\/revisions"}],"predecessor-version":[{"id":999978472,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999972090\/revisions\/999978472"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999972096"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999972090"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999972090"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999972090"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}