{"id":483,"date":"2019-02-26T07:00:13","date_gmt":"2019-02-26T00:00:13","guid":{"rendered":"http:\/\/lienvietlaw.com\/?p=483"},"modified":"2019-02-26T16:43:15","modified_gmt":"2019-02-26T09:43:15","slug":"phuong-phap-dinh-gia-tai-san-nao-la-dung","status":"publish","type":"post","link":"https:\/\/legallink.vn\/?p=483","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n n\u00e0o l\u00e0 \u0111\u00fang?"},"content":{"rendered":"<blockquote><p>Th\u1ef1c ti\u1ec5n hi\u1ec7n nay vi\u1ec7c c\u00e1ch hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n kh\u00e1c nhau \u0111\u1ed1i v\u1edbi vi\u1ec7c \u0111\u1ecbnh gi\u00e1 lo\u1ea1i t\u00e0i s\u1ea3n b\u1ecb h\u1ee7y ho\u1ea1i, h\u01b0 h\u1ecfng nh\u01b0ng v\u1eabn c\u00f3 kh\u1ea3 n\u0103ng kh\u00f4i ph\u1ee5c l\u1ea1i t\u00ecnh tr\u1ea1ng c\u1ee7a t\u00e0i s\u1ea3n tr\u01b0\u1edbc khi b\u1ecb h\u1ee7y ho\u1ea1i, h\u01b0 h\u1ecfng.<\/p><\/blockquote>\n<p><img loading=\"lazy\" class=\"wp-image-486 aligncenter\" src=\"http:\/\/lienvietlaw.com\/wp-content\/uploads\/2019\/02\/Financial-asset-blog-300x95.jpg\" alt=\"\" width=\"755\" height=\"239\" srcset=\"https:\/\/lienvietlaw.com\/wp-content\/uploads\/2019\/02\/Financial-asset-blog-300x95.jpg 300w, https:\/\/lienvietlaw.com\/wp-content\/uploads\/2019\/02\/Financial-asset-blog-768x244.jpg 768w, https:\/\/lienvietlaw.com\/wp-content\/uploads\/2019\/02\/Financial-asset-blog.jpg 880w\" sizes=\"(max-width: 755px) 100vw, 755px\" \/><\/p>\n<p>Vi\u1ec7c \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n trong t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1 hi\u1ec7n nay \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 30\/2017\/N\u0110-CP ng\u00e0y 07\/3\/2018 (Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 30\/2017). M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 30\/2017 l\u00e0 quy \u0111\u1ecbnh r\u00f5 h\u01a1n v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n b\u1ecb h\u1ee7y ho\u1ea1i, h\u01b0 h\u1ecfng nh\u01b0ng v\u1eabn c\u00f3 kh\u1ea3 n\u0103ng kh\u00f4i ph\u1ee5c l\u1ea1i t\u00ecnh tr\u1ea1ng c\u1ee7a t\u00e0i s\u1ea3n tr\u01b0\u1edbc khi b\u1ecb h\u1ee7y ho\u1ea1i, h\u01b0 h\u1ecfng t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 17.<\/p>\n<h3>N\u1ed9i dung v\u1ee5 vi\u1ec7c:<\/h3>\n<p>Do m\u00e2u thu\u1eabn v\u1edbi \u00f4ng Nguy\u1ec5n V\u0103n T n\u00ean ng\u00e0y 12\/10\/2018, Tr\u1ea7n Ho\u00e0ng Kh sau khi u\u1ed1ng r\u01b0\u1ee3u \u0111\u00e3 \u0111i \u0111\u1ebfn nh\u00e0 c\u1ee7a \u00f4ng T d\u00f9ng b\u00faa \u0111\u1eadp \u0111\u1eadp v\u00e0o c\u00e1nh c\u1eeda nh\u00e0 c\u1ee7a \u00f4ng T (lo\u1ea1i c\u1eeda nh\u00f4m c\u00f3 nhi\u1ec1u \u00f4 l\u1ed9ng k\u00ednh). K\u1ebft qu\u1ea3 l\u00e0 02 c\u00e1nh c\u1eeda nh\u00e0 \u00f4ng T b\u1ecb b\u1ec5 (v\u1ee1) k\u00ednh (m\u1ed7i c\u00e1nh c\u1eeda b\u1ec5 m\u1ed9t t\u1ea5m k\u00ednh c\u00f3 k\u00edch th\u01b0\u1edbc 30cm x 1,2m x 1cm)\u201d. Gi\u00e1 th\u1ecb tr\u01b0\u1eddng m\u1ed7i c\u00e1nh c\u1eeda l\u00e0 4.500.000 \u0111\u1ed3ng; gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng m\u1ed7i t\u1ea5m k\u00ednh c\u00f3 k\u00edch th\u01b0\u1edbc 30cm x 1,2m x 1cm g\u1eafn tr\u00ean m\u1ed7i c\u00e1nh c\u1eeda l\u00e0 900.000 \u0111\u1ed3ng. Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a m\u1ed7i c\u00e1nh c\u1eeda nh\u00e0 \u00f4ng T tr\u01b0\u1edbc khi b\u1ecb \u0111\u1eadp ph\u00e1 l\u00e0 80%. Vi\u1ec7c \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n trong v\u1ee5 vi\u1ec7c n\u00e0y c\u00f3 hai quan \u0111i\u1ec3m kh\u00e1c nhau:<\/p>\n<p>Quan \u0111i\u1ec3m th\u1ee9 nh\u1ea5t cho r\u1eb1ng: H\u00e0nh vi c\u1ee7a A l\u00e0 h\u1ee7y ho\u1ea1i t\u00e0i s\u1ea3n v\u00ec A \u0111\u00e3 d\u00f9ng b\u00faa \u0111\u1eadp ph\u00e1 c\u1eeda k\u00ednh nh\u00e0 \u00f4ng T. T\u00e0i s\u1ea3n c\u1ea7n \u0111\u1ecbnh gi\u00e1 l\u00e0 to\u00e0n b\u1ed9 02 c\u00e1nh c\u1eeda v\u00e0 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n b\u1ecb h\u01b0 h\u1ecfng m\u1ed9t ph\u1ea7n nh\u01b0ng c\u00f3 kh\u1ea3 n\u0103ng kh\u00f4i ph\u1ee5c l\u1ea1i t\u00ecnh tr\u1ea1ng c\u1ee7a t\u00e0i s\u1ea3n tr\u01b0\u1edbc khi b\u1ecb h\u01b0 h\u1ecfng. V\u00ec v\u1eady, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n b\u1ecb thi\u1ec7t h\u1ea1i trong v\u1ee5 \u00e1n \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau: 2 x (4.500.000 \u0111\u1ed3ng x 80% x t\u1ef7 l\u1ec7 % m\u1ed7i c\u00e1nh c\u1eeda b\u1ecb h\u01b0 h\u1ecfng)<\/p>\n<p>Quan \u0111i\u1ec3m th\u1ee9 hai c\u0169ng l\u00e0 quan \u0111i\u1ec3m t\u00e1c gi\u00e1 cho r\u1eb1ng: T\u00e0i s\u1ea3n b\u1ecb Kh g\u00e2y thi\u1ec7t h\u1ea1i l\u00e0 02 t\u1ea5m k\u00ednh g\u1eafn tr\u00ean hai c\u00e1nh c\u1eeda nh\u00e0 \u00f4ng T ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0 to\u00e0n b\u1ed9 hai c\u00e1nh c\u1eeda nh\u00e0 \u00f4ng T. T\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 17 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 30\/2017 c\u00f3 quy \u0111\u1ecbnh r\u1ea5t r\u00f5 l\u00e0 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n b\u1ecb h\u01b0 h\u1ecfng m\u1ed9t ph\u1ea7n nh\u01b0ng v\u1eabn c\u00f3 kh\u1ea3 n\u0103ng kh\u00f4i ph\u1ee5c l\u1ea1i t\u00ecnh tr\u1ea1ng c\u1ee7a t\u00e0i s\u1ea3n tr\u01b0\u1edbc khi b\u1ecb h\u01b0 h\u1ecfng: \u201cTr\u01b0\u1eddng h\u1ee3p c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng y\u00eau c\u1ea7u x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb thi\u1ec7t h\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n b\u1ecb h\u01b0 h\u1ecfng m\u1ed9t ph\u1ea7n, H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u00ean c\u01a1 s\u1edf chi ph\u00ed kh\u00f4i ph\u1ee5c l\u1ea1i t\u00ecnh tr\u1ea1ng ban \u0111\u1ea7u c\u1ee7a t\u00e0i s\u1ea3n tr\u01b0\u1edbc khi b\u1ecb h\u01b0 h\u1ecfng m\u1ed9t ph\u1ea7n\u201d.<\/p>\n<p>Nh\u01b0 v\u1eady, vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb thi\u1ec7t h\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n b\u1ecb h\u01b0 h\u1ecfng m\u1ed9t ph\u1ea7n l\u00e0 d\u1ef1a tr\u00ean c\u01a1 s\u1edf chi ph\u00ed kh\u00f4i ph\u1ee5c l\u1ea1i t\u00ecnh tr\u1ea1ng ban \u0111\u1ea7u c\u1ee7a t\u00e0i s\u1ea3n. Chi ph\u00ed kh\u00f4i ph\u1ee5c l\u1ea1i t\u00ecnh tr\u1ea1ng ban \u0111\u1ea7u c\u1ee7a t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 hi\u1ec3u l\u00e0 bao g\u1ed3m chi ph\u00ed mua t\u1ea5m k\u00ednh v\u00e0 ti\u1ec1n c\u00f4ng thu\u00ea ch\u1edf, l\u1eafp \u0111\u1eb7t l\u1ea1i t\u1ea5m k\u00ednh v\u00e0o v\u1ecb tr\u00ed t\u1ea5m k\u00ednh b\u1ecb v\u1ee1. Cho n\u00ean gi\u00e1 tr\u1ecb thi\u1ec7t h\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n b\u1ecb h\u01b0 h\u1ecfng trong v\u1ee5 \u00e1n ch\u1ec9 bao g\u1ed3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n b\u1ecb thi\u1ec7t h\u1ea1i tr\u01b0\u1edbc khi b\u1ecb h\u01b0 h\u1ecfng v\u00e0 chi ph\u00ed ti\u1ec1n c\u00f4ng thu\u00ea ch\u1edf, l\u1eafp \u0111\u1eb7t t\u1ea5m k\u00ednh v\u00e0o v\u1ecb tr\u00ed b\u1ecb b\u1ec5 v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau: {2 x (900.000 \u0111\u1ed3ng x 80%)} + chi ph\u00ed ti\u1ec1n c\u00f4ng thu\u00ea ng\u01b0\u1eddi ch\u1edf, l\u1eafp \u0111\u1eb7t 02 t\u1ea5m k\u00ednh v\u00e0o v\u1ecb tr\u00ed b\u1ecb b\u1ec5.<\/p>\n<p style=\"text-align: right;\"><strong>(theo Ki\u1ec3m s\u00e1t online)<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Th\u1ef1c ti\u1ec5n hi\u1ec7n nay vi\u1ec7c c\u00e1ch hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n kh\u00e1c nhau \u0111\u1ed1i v\u1edbi vi\u1ec7c \u0111\u1ecbnh gi\u00e1 lo\u1ea1i t\u00e0i s\u1ea3n b\u1ecb h\u1ee7y ho\u1ea1i, h\u01b0 h\u1ecfng nh\u01b0ng v\u1eabn c\u00f3 kh\u1ea3 n\u0103ng kh\u00f4i ph\u1ee5c l\u1ea1i t\u00ecnh tr\u1ea1ng c\u1ee7a t\u00e0i s\u1ea3n tr\u01b0\u1edbc khi b\u1ecb h\u1ee7y ho\u1ea1i, h\u01b0 h\u1ecfng. Vi\u1ec7c \u0111\u1ecbnh gi\u00e1 t\u00e0i [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":485,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[9,10],"tags":[193,185,87,194,195],"_links":{"self":[{"href":"https:\/\/legallink.vn\/index.php?rest_route=\/wp\/v2\/posts\/483"}],"collection":[{"href":"https:\/\/legallink.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legallink.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legallink.vn\/index.php?rest_route=\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/legallink.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=483"}],"version-history":[{"count":1,"href":"https:\/\/legallink.vn\/index.php?rest_route=\/wp\/v2\/posts\/483\/revisions"}],"predecessor-version":[{"id":484,"href":"https:\/\/legallink.vn\/index.php?rest_route=\/wp\/v2\/posts\/483\/revisions\/484"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/legallink.vn\/index.php?rest_route=\/wp\/v2\/media\/485"}],"wp:attachment":[{"href":"https:\/\/legallink.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=483"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legallink.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=483"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legallink.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=483"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}