{"id":7211,"date":"2022-04-25T09:48:22","date_gmt":"2022-04-25T02:48:22","guid":{"rendered":"http:\/\/atslegal.vn\/vn\/?p=7211"},"modified":"2023-06-21T10:05:51","modified_gmt":"2023-06-21T03:05:51","slug":"dieu-chinh-huong-dan-trich-lap-du-phong-ton-that-dau-tu-chung-khoan","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/dieu-chinh-huong-dan-trich-lap-du-phong-ton-that-dau-tu-chung-khoan\/","title":{"rendered":"\u0110i\u1ec1u ch\u1ec9nh h\u01b0\u1edbng d\u1eabn tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2023\/06\/pexels-yan-krukov-7691749-2-1-2-1024x683-1.jpg\" alt=\"\" class=\"wp-image-8886\" srcset=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2023\/06\/pexels-yan-krukov-7691749-2-1-2-1024x683-1.jpg 1024w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2023\/06\/pexels-yan-krukov-7691749-2-1-2-1024x683-1-300x200.jpg 300w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2023\/06\/pexels-yan-krukov-7691749-2-1-2-1024x683-1-768x512.jpg 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Ng\u00e0y\n07\/4\/2022, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 24\/2022\/TT-BTC s\u1eeda \u0111\u1ed5i\nTh\u00f4ng t\u01b0 48\/2019\/TT-BTC h\u01b0\u1edbng d\u1eabn vi\u1ec7c tr\u00edch l\u1eadp v\u00e0 x\u1eed l\u00fd c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng\ngi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, t\u1ed5n th\u1ea5t c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0, n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i v\u00e0 b\u1ea3o\nh\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng t\u1ea1i doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>Theo \u0111\u00f3, \u0111\u1ed1i t\u01b0\u1ee3ng l\u1eadp d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:\u0110\u1ed1i t\u01b0\u1ee3ng l\u1eadp d\u1ef1 ph\u00f2ng l\u00e0 c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n do c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf trong n\u01b0\u1edbc ph\u00e1t h\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p:<\/p>\n\n\n\n<p>(i) \u0110\u1ed1i t\u01b0\u1ee3ng l\u1eadp d\u1ef1 ph\u00f2ng l\u00e0 c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n do c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf trong n\u01b0\u1edbc ph\u00e1t h\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p:<\/p>\n\n\n\n<ul><li>\u0110ang \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft ho\u1eb7c \u0111\u0103ng k\u00fd giao d\u1ecbch tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n trong n\u01b0\u1edbc <\/li><li>\u0110\u01b0\u1ee3c t\u1ef1 do mua b\u00e1n tr\u00ean th\u1ecb tr\u01b0\u1eddng v\u00e0 gi\u00e1 ch\u1ee9ng kho\u00e1n th\u1ef1c t\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n \u0111ang h\u1ea1ch to\u00e1n tr\u00ean s\u1ed5 k\u1ebf to\u00e1n.<\/li><\/ul>\n\n\n\n<p>(ii) \u0110\u1ed1i t\u01b0\u1ee3ng l\u1eadp d\u1ef1 ph\u00f2ng n\u00eau tr\u00ean kh\u00f4ng bao g\u1ed3m tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7, tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 b\u1ea3o l\u00e3nh, tr\u00e1i phi\u1ebfu ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng. (N\u1ed9i dung m\u1edbi b\u1ed5 sung)<\/p>\n\n\n\n<p>Th\u00f4ng\nt\u01b0 24\/2022\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 25\/5\/2022.<\/p>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/www.dropbox.com\/s\/vhw3s4ibzsq4mqp\/509593.pdf?dl=0\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0\n24\/2022\/TT-BTC<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 07\/4\/2022, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 24\/2022\/TT-BTC s\u1eeda \u0111\u1ed5i Th\u00f4ng t\u01b0 48\/2019\/TT-BTC h\u01b0\u1edbng d\u1eabn vi\u1ec7c tr\u00edch l\u1eadp v\u00e0 x\u1eed l\u00fd c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, t\u1ed5n th\u1ea5t c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0, n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i v\u00e0 b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, c\u00f4ng [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8886,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2,6],"tags":[],"_links":{"self":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/7211"}],"collection":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/comments?post=7211"}],"version-history":[{"count":1,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/7211\/revisions"}],"predecessor-version":[{"id":8887,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/7211\/revisions\/8887"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media\/8886"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=7211"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=7211"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=7211"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}