{"id":665,"date":"2018-12-25T17:46:33","date_gmt":"2018-12-25T10:46:33","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&p=665"},"modified":"2022-05-23T14:03:52","modified_gmt":"2022-05-23T07:03:52","slug":"kiem_ke_doi_chieu_thuc_te","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2022\/kb\/kiem_ke_doi_chieu_thuc_te\/","title":{"rendered":"Ki\u1ec3m k\u00ea \u0111\u1ed1i chi\u1ebfu th\u1ef1c t\u1ebf"},"content":{"rendered":"

1. Kh\u00e1i ni\u1ec7m<\/strong><\/span><\/h4>\n

Ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n l\u00e0 vi\u1ec7c c\u00e2n, \u0111ong, \u0111o, \u0111\u1ebfm s\u1ed1 l\u01b0\u1ee3ng; x\u00e1c nh\u1eadn v\u00e0 \u0111\u00e1nh gi\u00e1 ch\u1ea5t l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n hi\u1ec7n c\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m ki\u1ec3m k\u00ea \u0111\u1ec3 ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 li\u1ec7u trong s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n

2. Quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m k\u00ea<\/span>
\n<\/strong><\/span><\/h4>\n

<\/span><\/p>\n\n\n\n\n
\n
C\u01a1 s\u1edf ph\u00e1p l\u00fd<\/strong><\/span><\/h5>\n<\/td>\n<\/tr>\n
\n

Theo \u0110i\u1ec1u 40<\/strong>, Lu\u1eadt k\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13 ng\u00e0y 20\/11\/2015<\/strong><\/span><\/p>\n

1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p<\/strong> sau \u0111\u00e2y:<\/span><\/p>\n

a) Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u0103m;<\/span><\/p>\n

b) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ph\u00e1 s\u1ea3n ho\u1eb7c b\u00e1n, cho thu\u00ea;<\/span><\/p>\n

c) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh ho\u1eb7c h\u00ecnh th\u1ee9c s\u1edf h\u1eefu;<\/span><\/p>\n

d) X\u1ea3y ra h\u1ecfa ho\u1ea1n, l\u0169 l\u1ee5t v\u00e0 c\u00e1c thi\u1ec7t h\u1ea1i b\u1ea5t th\u01b0\u1eddng kh\u00e1c;<\/span><\/p>\n

\u0111) \u0110\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n;<\/span><\/p>\n

e) C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

2. Sau khi ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea<\/strong>. <\/span>Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf ki\u1ec3m k\u00ea v\u1edbi s\u1ed1 li\u1ec7u ghi <\/span>tr\u00ean s\u1ed5 k\u1ebf to\u00e1n, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n v\u00e0 ph\u1ea3i ph\u1ea3n <\/span>\u00e1nh s\u1ed1 ch\u00eanh l\u1ec7ch, k\u1ebft qu\u1ea3 x\u1eed l\u00fd v\u00e0o s\u1ed5 k\u1ebf to\u00e1n tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o <\/span>t\u00e0i ch\u00ednh.<\/span><\/p>\n

3. Vi\u1ec7c ki\u1ec3m k\u00ea ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf t\u00e0i s\u1ea3n, ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n<\/strong>. Ng\u01b0\u1eddi l\u1eadp v\u00e0 k\u00fd b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea.
\n<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/span><\/p>\n\n\n\n\n
\n
X\u1eed ph\u1ea1t vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m k\u00ea <\/strong><\/span><\/h5>\n<\/td>\n<\/tr>\n
\n

Theo \u0111i\u1ec1u 16,<\/span> Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP ng\u00e0y 12 th\u00e1ng 3 n\u0103m 2018<\/strong><\/span><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 1.000.000 \u0111\u1ed3ng \u0111\u1ebfn 2.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n

a) <\/span>Kh\u00f4ng l\u1eadp B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea<\/strong> ho\u1eb7c <\/span>b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd<\/strong> theo quy \u0111\u1ecbnh;<\/span><\/p>\n

b) <\/span>Kh\u00f4ng ph\u1ea3n \u1ea3nh s\u1ed1 ch\u00eanh l\u1ec7ch v\u00e0 k\u1ebft qu\u1ea3 x\u1eed l\u00fd s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 li\u1ec7u ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf v\u1edbi s\u1ed1 li\u1ec7u s\u1ed5 k\u1ebf to\u00e1n<\/strong>.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 3.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n<\/strong> theo quy \u0111\u1ecbnh.<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

3. Quy tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea<\/strong><\/span><\/h4>\n\n\n\n\n
\n
B\u01b0\u1edbc 1: Th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng ki\u1ec3m k\u00ea v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m k\u00ea<\/strong><\/span><\/h5>\n<\/td>\n<\/tr>\n
1. Th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng ki\u1ec3m k\u00ea: H\u1ed9i \u0111\u1ed3ng ki\u1ec3m k\u00ea bao g\u1ed3m Ban Gi\u00e1m \u0111\u1ed1c, K\u1ebf to\u00e1n tr\u01b0\u1edfng, Tr\u01b0\u1edfng c\u00e1c b\u1ed9 ph\u1eadn v\u00e0 c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan.<\/span><\/span>
\n2. L\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m k\u00ea: g\u1ed3m c\u00e1c n\u1ed9i dung:<\/span><\/p>\n