I. C\u00c1C C\u0102N C\u1ee8 \u0110\u1ec0 L\u1eacP H\u1ed2 S\u01a0 THANH TO\u00c1N \u2013 QUY\u1ebeT TO\u00c1N<\/strong><\/div>\n<\/div>\n1. C\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf \u0111\u00e3 k\u00fd v\u1edbi ch\u1ee7 \u0111\u00e2u t\u01b0<\/p>\n
2. C\u0103n c\u1ee9 v\u00e0o c\u00e1c quy \u0111\u1ecbnh c\u1ee7a nh\u00e0 n\u01b0\u1edbc g\u1ed3m:<\/p>\n
+\u00a0<\/em>Ngh\u1ecb \u0111\u1ecbnh 46\/2015\/N\u0110-CP ng\u00e0y 12\/5\/2015 v\u1ec1 qu\u1ea3n l\u00fd ch\u1ea5t l\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng.<\/em><\/p>\n+ Th\u00f4ng t\u01b0 s\u1ed1 26\/2016\/TT-BXD_Quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1 qu\u1ea3n l\u00fd ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 b\u1ea3o tr\u00ec c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng.<\/em><\/p>\n+ Th\u00f4ng t\u01b0 s\u1ed1 09\/2016\/TT-BTC_Quy \u0111\u1ecbnh v\u1ec1 quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh thu\u1ed9c ngu\u1ed3n v\u1ed1n nh\u00e0 n\u01b0\u1edbc.<\/em><\/p>\n+ Ngh\u1ecb \u0111\u1ecbnh S\u1ed1: 37\/2015\/N\u0110-CP_ Quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng.<\/em><\/p>\n+ Th\u00f4ng t\u01b0 s\u1ed1 08\/2016\/TT-BTC_ Quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/em><\/p>\nII. H\u1ed2 S\u01a0 THANH TO\u00c1N GIAI \u0110O\u1ea0N BAO G\u1ed2M NH\u1eeeNG G\u00cc ?<\/strong><\/p>\nKhi nh\u00e0 th\u1ea7u nh\u1eadp v\u1eadt t\u01b0, thi\u1ebft b\u1ecb v\u1ec1 c\u00f4ng tr\u01b0\u1eddng ho\u1eb7c thi c\u00f4ng l\u1eafp \u0111\u1eb7t xong tr\u00ean hi\u1ec7n tr\u01b0\u1eddng th\u00ec nh\u00e0 th\u1ea7u l\u00e0m h\u1ed3 s\u01a1 thanh to\u00e1n. Do \u0111\u00f3 h\u1ed3 s\u01a1 thanh to\u00e1n giai \u0111o\u1ea1n th\u00f4ng th\u01b0\u1eddng bao g\u1ed3m 2 lo\u1ea1i: H\u1ed3 s\u01a1 thanh to\u00e1n ph\u1ea7n thi\u1ebft b\u1ecb, v\u1eadt t\u01b0 v\u1ec1 c\u00f4ng tr\u00ecnh v\u00e0 H\u1ed3 s\u01a1 thanh to\u00e1n ph\u1ea7n l\u1eafp \u0111\u1eb7t.<\/p>\n
1. H\u1ed3 s\u01a1 thanh to\u00e1n ph\u1ea7n thi\u1ebft b\u1ecb, v\u1eadt t\u01b0 v\u1ec1 c\u00f4ng tr\u01b0\u1eddng g\u1ed3m nh\u1eefng gi\u1ea5y t\u1eeb g\u00ec:<\/strong><\/p>\na. H\u1ed3 s\u01a1 Ch\u1ea5t l\u01b0\u1ee3ng<\/strong><\/p>\n– B\u00eca h\u1ed3 s\u01a1 (C\u00f3 \u0111\u1ee7 c\u00e1c th\u00f4ng tin sau: H\u1ed3 s\u01a1 thanh to\u00e1n \u0111\u1ee3t m\u1ea5y ? H\u1ea1ng m\u1ee5c g\u00ec ? C\u00f4n tr\u00ecnh g\u00ec ? Ch\u1ee7 \u0111\u1ea7u t\u01b0 l\u00e0 ai ? T\u01b0 v\u1ea5n gi\u00e1m s\u00e1t l\u00e0 ai ? Nh\u00e0 th\u1ea7u l\u00e0 ai ? Ng\u00e0y th\u00e1ng….)<\/p>\n
– C\u00e1c bi\u00ean b\u1ea3n nghi\u1ec7m thu v\u1eadt li\u1ec7u tr\u01b0\u1edbc khi \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng<\/p>\n
+ Bi\u00ean b\u1ea3n nghi\u1ec7m thu n\u1ed9i b\u1ed9 v\u1eadt li\u1ec7u \u0111\u1ea7u v\u00e0o tr\u01b0\u1edbc khi \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng (K\u00e8m B\u1ea3ng k\u00ea v\u1eadt t\u01b0 thi\u1ebft b\u1ecb \u0111\u01b0\u1ee3c nghi\u1ec7m thu)<\/em><\/p>\n+ Phi\u1ebfu \u0111\u1ec1 ngh\u1ecb nghi\u1ec7m thu<\/em><\/p>\n+ Bi\u00ean b\u1ea3n nghi\u1ec7m thu v\u1eadt li\u1ec7u \u0111\u1ea7u v\u00e0o tr\u01b0\u1edbc tr\u01b0\u1edbc khi \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng (K\u00e8m B\u1ea3ng k\u00ea v\u1eadt t\u01b0 thi\u1ebft b\u1ecb \u0111\u01b0\u1ee3c nghi\u1ec7m thu)<\/em><\/p>\n– C\u00e1c gi\u1ea5y t\u1eeb ch\u1ee9ng nh\u1eadn ch\u1ea5t l\u01b0\u1ee3ng \u0111i k\u00e8m g\u1ed3m:<\/p>\n
+ \u0110\u1ed1i v\u1edbi c\u00e1c v\u1eadt t\u01b0 thi\u1ebft b\u1ecb s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc Vi\u1ec7t Nam:\u00a0 Phi\u1ebfu xu\u1ea5t x\u01b0\u1edfng, k\u1ebft qu\u1ea3 test, k\u1ebft qu\u1ea3 ki\u1ec3m tra, c\u00f4ng b\u1ed1 ch\u1ea5t l\u01b0\u1ee3ng l\u00f4 h\u00e0ng, ch\u1ee9ng nh\u1eadn c\u1ee7a c\u00e1c c\u01a1 quan \u0111\u1ed9c l\u1eadp kh\u00e1c (C\u00f3 th\u1ec3 ch\u1ec9 c\u1ea7n 1 trong c\u00e1c gi\u1ea5y t\u1edd tr\u00ean).<\/em><\/p>\n+ \u0110\u1ed1i v\u1edbi c\u00e1c v\u1eadt t\u01b0, thi\u1ebft b\u1ecb s\u1ea3n xu\u1ea5t \u1edf n\u01b0\u1edbc ngo\u00e0i: Ch\u1ee9ng nh\u1eadn ngu\u1ed3n g\u1ed1c xu\u1ea5t x\u1ee9 (Vi\u1ebft t\u1eaft l\u00e0 CO), Ch\u1ee9ng nh\u1eadn v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng (CQ), B\u1ea3ng k\u00ea chi ti\u1ebft l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a b\u1ed9 ch\u1ee9ng t\u1eeb nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a (Packing List), V\u1eadn \u0111\u01a1n v\u1eadn chuy\u1ec3n t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u1ec1 Vi\u1ec7t Nam (Bill of Lading) (Thi\u1ebft b\u1ecb th\u00ec th\u01b0\u1eddng g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c gi\u1ea5y t\u1edd tr\u00ean, c\u00f2n v\u1eadt t\u1eeb th\u00ec \u00edt h\u01a1n)<\/em><\/p>\n– C\u00e1c gi\u1ea5y giao h\u00e0ng ho\u1eb7c c\u00e1c Bi\u00ean b\u1ea3n giao h\u00e0ng t\u1eeb nh\u00e0 cung c\u1ea5p cho nh\u00e0 th\u1ea7u c\u00f3 k\u00ea chi ti\u1ebft c\u00e1c v\u1eadt t\u01b0, thi\u1ebft b\u1ecb g\u00ec, m\u00e3 hi\u1ec7u, quy c\u00e1ch ra sao, s\u1ed1 l\u01b0\u1ee3ng bao nhi\u00eau\/<\/p>\n
Ch\u00fa \u00fd:<\/u><\/strong><\/p>\n– Trong qu\u00e1 tr\u00ecnh l\u00e0m b\u1ea3ng k\u00ea n\u00e0y c\u00e1c b\u1ea1n n\u00ean s\u1eafp x\u1ebfp theo th\u1ee9 t\u1ef1 c\u00f3 trong h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf \u0111\u00e3 k\u00fd \u0111\u1ec3 ng\u01b0\u1eddi ki\u1ec3m tra h\u1ed3 s\u01a1 \u0111\u1ed1i chi\u1ebfu \u0111\u01b0\u1ee3c d\u1ec5 d\u00e0ng v\u00e0 thu\u1eadn l\u1ee3i.<\/p>\n
– S\u1eafp x\u1ebfp h\u1ed3 s\u01a1 c\u00e1c b\u1ea1n c\u0169ng n\u00ean s\u1eafp x\u1ebfp theo \u0111\u00fang th\u1ee9 t\u1ef1 tr\u00ean.<\/p>\n
b. H\u1ed3 s\u01a1 v\u1ec1 gi\u00e1 tr\u1ecb<\/strong><\/p>\n– B\u00eca h\u1ed3 s\u01a1 (C\u00f3 \u0111\u1ee7 c\u00e1c th\u00f4ng tin sau: H\u1ed3 s\u01a1 thanh to\u00e1n \u0111\u1ee3t m\u1ea5y ? H\u1ea1ng m\u1ee5c g\u00ec ? C\u00f4n tr\u00ecnh g\u00ec ? Ch\u1ee7 \u0111\u1ea7u t\u01b0 l\u00e0 ai ? T\u01b0 v\u1ea5n gi\u00e1m s\u00e1t l\u00e0 ai ? Nh\u00e0 th\u1ea7u l\u00e0 ai ? Ng\u00e0y th\u00e1ng….)<\/p>\n
– Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n<\/p>\n
– B\u1ea3ng t\u1ed5ng h\u1ee3p gi\u00e1 tr\u1ecb thanh to\u00e1n<\/p>\n
– B\u1ea3ng di\u1ec5n t\u1ed5ng h\u1ee3p di\u1ec5n gi\u1ea3i kh\u1ed1i l\u01b0\u1ee3ng thanh to\u00e1n h\u1ea1ng m\u1ee5c c\u01a1 – \u0111i\u1ec7n<\/p>\n
+ B\u1ea3ng di\u1ec5n gi\u1ea3i kh\u1ed1i l\u01b0\u1ee3ng thanh to\u00e1n \u2013 ph\u1ea7n \u0110i\u1ec7n, \u0111i\u1ec7n nh\u1eb9 (N\u1ebfu c\u00f3)..<\/em><\/p>\n+ B\u1ea3ng di\u1ec5n gi\u1ea3i kh\u1ed1i l\u01b0\u1ee3ng thanh to\u00e1n \u2013 ph\u1ea7n C\u1ea5p tho\u00e1t n\u01b0\u1edbc (N\u1ebfu c\u00f3)..<\/em><\/p>\n+ B\u1ea3ng di\u1ec5n gi\u1ea3i kh\u1ed1i l\u01b0\u1ee3ng thanh to\u00e1n \u2013 ph\u1ea7n \u0110i\u1ec1u h\u00f2a Th\u00f4ng gi\u00f3 (N\u1ebfu c\u00f3)..<\/em><\/p>\n+ B\u1ea3ng di\u1ec5n gi\u1ea3i kh\u1ed1i l\u01b0\u1ee3ng thanh to\u00e1n \u2013 ph\u1ea7n Ph\u00f2ng ch\u00e1y ch\u1eefa ch\u00e1y (N\u1ebfu c\u00f3).<\/em><\/p>\nCh\u00fa \u00fd:<\/u><\/strong><\/p>\n– Trong qu\u00e1 tr\u00ecnh l\u00e0m b\u1ea3ng t\u1ed5ng h\u1ee3p v\u00e0 b\u1ea3ng di\u1ec5n gi\u1ea3i n\u00e0y c\u00e1c b\u1ea1n n\u00ean s\u1eafp x\u1ebfp theo th\u1ee9 t\u1ef1 c\u00f3 trong h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf \u0111\u00e3 k\u00fd \u0111\u1ec3 ng\u01b0\u1eddi ki\u1ec3m tra h\u1ed3 s\u01a1 \u0111\u1ed1i chi\u1ebfu \u0111\u01b0\u1ee3c d\u1ec5 d\u00e0ng v\u00e0 thu\u1eadn l\u1ee3i.<\/p>\n
– S\u1eafp x\u1ebfp h\u1ed3 s\u01a1 c\u00e1c b\u1ea1n c\u0169ng n\u00ean s\u1eafp x\u1ebfp theo \u0111\u00fang th\u1ee9 t\u1ef1 tr\u00ean.<\/p>\n
2. H\u1ed3 s\u01a1 thanh to\u00e1n l\u1eafp \u0111\u1eb7t<\/strong><\/p>\na. H\u1ed3 s\u01a1 Ch\u1ea5t l\u01b0\u1ee3ng<\/strong><\/p>\n– B\u00eca h\u1ed3 s\u01a1 (C\u00f3 \u0111\u1ee7 c\u00e1c th\u00f4ng tin sau: H\u1ed3 s\u01a1 thanh to\u00e1n \u0111\u1ee3t m\u1ea5y ? H\u1ea1ng m\u1ee5c g\u00ec ? C\u00f4n tr\u00ecnh g\u00ec ? Ch\u1ee7 \u0111\u1ea7u t\u01b0 l\u00e0 ai ? T\u01b0 v\u1ea5n gi\u00e1m s\u00e1t l\u00e0 ai ? Nh\u00e0 th\u1ea7u l\u00e0 ai ? Ng\u00e0y th\u00e1ng….)<\/p>\n
– C\u00e1c bi\u00ean b\u1ea3n nghi\u1ec7m thu l\u1eafp \u0111\u1eb7t tr\u00ean hi\u1ec7n tr\u01b0\u1eddng<\/p>\n
+ Bi\u00ean b\u1ea3n nghi\u1ec7m thu n\u1ed9i b\u1ed9 l\u1eafp \u0111\u1eb7t \u00a0(Thanh to\u00e1n h\u1ea1ng m\u1ee5c g\u00ec th\u00ec ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n nghi\u1ec7m thu l\u1eafp \u0111\u1eb7t h\u1ec7 th\u1ed1ng \u0111\u00f3).<\/em><\/p>\n+ Phi\u1ebfu \u0111\u1ec1 ngh\u1ecb nghi\u1ec7m thu<\/em><\/p>\n+ Bi\u00ean b\u1ea3n nghi\u1ec7m thu l\u1eafp \u0111\u1eb7t \u00a0(Thanh to\u00e1n h\u1ea1ng m\u1ee5c g\u00ec th\u00ec ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n nghi\u1ec7m thu l\u1eafp \u0111\u1eb7t h\u1ec7 th\u1ed1ng \u0111\u00f3).<\/em><\/p>\n– C\u00e1c bi\u00ean b\u1ea3n nghi\u1ec7m thu v\u1eadt t\u01b0, thi\u1ebft b\u1ecb tr\u01b0\u1edbc khi \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng<\/p>\n
+ Bi\u00ean b\u1ea3n nghi\u1ec7m thu n\u1ed9i b\u1ed9 v\u1eadt li\u1ec7u \u0111\u1ea7u v\u00e0o tr\u01b0\u1edbc khi \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng (K\u00e8m B\u1ea3ng k\u00ea v\u1eadt t\u01b0 thi\u1ebft b\u1ecb \u0111\u01b0\u1ee3c nghi\u1ec7m thu)<\/em><\/p>\n+ Phi\u1ebfu \u0111\u1ec1 ngh\u1ecb nghi\u1ec7m thu<\/em><\/p>\n+ Bi\u00ean b\u1ea3n nghi\u1ec7m thu v\u1eadt li\u1ec7u \u0111\u1ea7u v\u00e0o tr\u01b0\u1edbc tr\u01b0\u1edbc khi \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng (K\u00e8m B\u1ea3ng k\u00ea v\u1eadt t\u01b0 thi\u1ebft b\u1ecb \u0111\u01b0\u1ee3c nghi\u1ec7m thu)<\/em><\/p>\n– C\u00e1c gi\u1ea5y t\u1eeb ch\u1ee9ng nh\u1eadn ch\u1ea5t l\u01b0\u1ee3ng \u0111i k\u00e8m g\u1ed3m:<\/p>\n
+ \u0110\u1ed1i v\u1edbi c\u00e1c v\u1eadt t\u01b0 thi\u1ebft b\u1ecb s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc Vi\u1ec7t Nam:\u00a0 Phi\u1ebfu xu\u1ea5t x\u01b0\u1edfng, k\u1ebft qu\u1ea3 test, k\u1ebft qu\u1ea3 ki\u1ec3m tra, c\u00f4ng b\u1ed1 ch\u1ea5t l\u01b0\u1ee3ng l\u00f4 h\u00e0ng, ch\u1ee9ng nh\u1eadn c\u1ee7a c\u00e1c c\u01a1 quan \u0111\u1ed9c l\u1eadp kh\u00e1c (C\u00f3 th\u1ec3 ch\u1ec9 c\u1ea7n 1 trong c\u00e1c gi\u1ea5y t\u1edd tr\u00ean).<\/em><\/p>\n+ \u0110\u1ed1i v\u1edbi c\u00e1c v\u1eadt t\u01b0, thi\u1ebft b\u1ecb s\u1ea3n xu\u1ea5t \u1edf n\u01b0\u1edbc ngo\u00e0i: Ch\u1ee9ng nh\u1eadn ngu\u1ed3n g\u1ed1c xu\u1ea5t x\u1ee9 (Vi\u1ebft t\u1eaft l\u00e0 CO), Ch\u1ee9ng nh\u1eadn v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng (CQ), B\u1ea3ng k\u00ea chi ti\u1ebft l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a b\u1ed9 ch\u1ee9ng t\u1eeb nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a (Packing List), V\u1eadn \u0111\u01a1n v\u1eadn chuy\u1ec3n t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u1ec1 Vi\u1ec7t Nam (Bill of Lading) (Thi\u1ebft b\u1ecb th\u00ec th\u01b0\u1eddng g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c gi\u1ea5y t\u1edd tr\u00ean, c\u00f2n v\u1eadt t\u1eeb th\u00ec \u00edt h\u01a1n)<\/em><\/p>\n– C\u00e1c Gi\u1ea5y giao h\u00e0ng ho\u1eb7c c\u00e1c Bi\u00ean b\u1ea3n giao h\u00e0ng t\u1eeb nh\u00e0 cung c\u1ea5p cho nh\u00e0 th\u1ea7u c\u00f3 k\u00ea chi ti\u1ebft c\u00e1c v\u1eadt t\u01b0, thi\u1ebft b\u1ecb g\u00ec, m\u00e3 hi\u1ec7u, quy c\u00e1ch ra sao, s\u1ed1 l\u01b0\u1ee3ng bao nhi\u00eau<\/p>\n
Ch\u00fa \u00fd<\/strong>:<\/u><\/p>\n– T\u00f9y t\u1eebng y\u00eau c\u1ea7u c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0, trong ph\u1ea7n h\u1ed3 s\u01a1 ch\u1ea5t l\u01b0\u1ee3ng thanh to\u00e1n l\u1eafp \u0111\u1eb7t c\u00f3 ch\u1ee7 \u0111\u1ea7u t\u01b0 ch\u1ec9 c\u1ea7n y\u00eau c\u1ea7u b\u1ea3n ph\u00f4 t\u00f4 c\u00e1c Bi\u00ean b\u1ea3n nghi\u1ec7m thu v\u1eadt li\u1ec7u \u0111\u1ea7u v\u00e0o tr\u01b0\u1edbc khi \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng v\u00e0 c\u00e1c Bi\u00ean b\u1ea3n nghi\u1ec7m thu l\u1eafp \u0111\u1eb7t, kh\u00f4ng c\u1ea7n c\u00e1c Bi\u00ean b\u1ea3n giao h\u00e0ng v\u00e0 c\u00e1c gi\u1ea5y t\u1edd ch\u1ee9ng nh\u1eadn ch\u1ea5t l\u01b0\u1ee3ng v\u00ec c\u00e1c h\u1ed3 s\u01a1 n\u00e0y \u0111\u00e3 n\u1eb1m trong h\u1ed3 s\u01a1 thanh to\u00e1n v\u1eadt t\u01b0 \u0111\u1ea7u v\u00e0o.<\/p>\n
c. H\u1ed3 s\u01a1 v\u1ec1 gi\u00e1 tr\u1ecb<\/strong><\/p>\n– B\u00eca h\u1ed3 s\u01a1 (C\u00f3 \u0111\u1ee7 c\u00e1c th\u00f4ng tin sau: H\u1ed3 s\u01a1 thanh to\u00e1n \u0111\u1ee3t m\u1ea5y ? H\u1ea1ng m\u1ee5c g\u00ec ? C\u00f4n tr\u00ecnh g\u00ec ? Ch\u1ee7 \u0111\u1ea7u t\u01b0 l\u00e0 ai ? T\u01b0 v\u1ea5n gi\u00e1m s\u00e1t l\u00e0 ai ? Nh\u00e0 th\u1ea7u l\u00e0 ai ? Ng\u00e0y th\u00e1ng….)<\/p>\n
– Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n<\/p>\n
– B\u1ea3ng t\u1ed5ng h\u1ee3p gi\u00e1 tr\u1ecb thanh to\u00e1n<\/p>\n
– B\u1ea3ng di\u1ec5n t\u1ed5ng h\u1ee3p di\u1ec5n gi\u1ea3i kh\u1ed1i l\u01b0\u1ee3ng l\u1eafp \u0111\u1eb7t h\u1ea1ng m\u1ee5c c\u01a1 – \u0111i\u1ec7n<\/p>\n
+ B\u1ea3ng di\u1ec5n gi\u1ea3i kh\u1ed1i l\u01b0\u1ee3ng l\u1eafp \u0111\u1eb7t \u2013 ph\u1ea7n \u0110i\u1ec7n, \u0111i\u1ec7n nh\u1eb9\u00a0 k\u00e8m B\u1ea3n v\u1ebd s\u01a1 h\u1ecda ho\u00e0n c\u00f4ng (Shop Drawing) (N\u1ebfu c\u00f3)<\/p>\n
+ B\u1ea3ng di\u1ec5n gi\u1ea3i kh\u1ed1i l\u01b0\u1ee3ng l\u1eafp \u0111\u1eb7t \u2013 ph\u1ea7n C\u1ea5p tho\u00e1t n\u01b0\u1edbc k\u00e8m B\u1ea3n v\u1ebd s\u01a1 h\u1ecda ho\u00e0n c\u00f4ng (Shop Drawing) (N\u1ebfu c\u00f3)<\/p>\n
+ B\u1ea3ng di\u1ec5n gi\u1ea3i kh\u1ed1i l\u01b0\u1ee3ng l\u1eafp \u0111\u1eb7t \u2013 ph\u1ea7n \u0110i\u1ec1u h\u00f2a Th\u00f4ng gi\u00f3 k\u00e8m B\u1ea3n v\u1ebd s\u01a1 h\u1ecda ho\u00e0n c\u00f4ng (Shop Drawing) (N\u1ebfu c\u00f3)<\/p>\n
+ B\u1ea3ng di\u1ec5n gi\u1ea3i kh\u1ed1i l\u01b0\u1ee3ng l\u1eafp \u0111\u1eb7t \u2013 ph\u1ea7n Ph\u00f2ng ch\u00e1y ch\u1eefa ch\u00e1y k\u00e8m B\u1ea3n v\u1ebd s\u01a1 h\u1ecda ho\u00e0n c\u00f4ng (Shop Drawing)\u00a0 (N\u1ebfu c\u00f3)<\/p>\n
Ch\u00fa \u00fd:<\/u><\/strong><\/p>\n– Trong qu\u00e1 tr\u00ecnh l\u00e0m b\u1ea3ng t\u1ed5ng h\u1ee3p v\u00e0 b\u1ea3ng di\u1ec5n gi\u1ea3i n\u00e0y c\u00e1c b\u1ea1n n\u00ean s\u1eafp x\u1ebfp theo th\u1ee9 t\u1ef1 c\u00f3 trong h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf \u0111\u00e3 k\u00fd \u0111\u1ec3 ng\u01b0\u1eddi ki\u1ec3m tra h\u1ed3 s\u01a1 \u0111\u1ed1i chi\u1ebfu \u0111\u01b0\u1ee3c d\u1ec5 d\u00e0ng v\u00e0 thu\u1eadn l\u1ee3i.<\/p>\n
– S\u1eafp x\u1ebfp h\u1ed3 s\u01a1 c\u00e1c b\u1ea1n c\u0169ng n\u00ean s\u1eafp x\u1ebfp theo \u0111\u00fang th\u1ee9 t\u1ef1 tr\u00ean.<\/p>\n
III. C\u00c1C B\u01af\u1edaC TRI\u1ec2N KHAI L\u1eacP H\u1ed2 S\u01a0 THANH TO\u00c1N<\/strong><\/p>\nB\u01b0\u1edbc 1:<\/strong>\u00a0\u00a0\u0110\u1ecdc k\u1ef9 h\u1ee3p \u0111\u1ed3ng xem h\u1ed3 s\u01a1 thanh to\u00e1n giai \u0111o\u1ea1n bao g\u1ed3m nh\u1eefng t\u00e0i li\u1ec7u g\u00ec?<\/p>\nB\u01b0\u1edbc 2:<\/strong>\u00a0Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ch\u1ea5t l\u01b0\u1ee3ng<\/p>\nB\u01b0\u1edbc 3:<\/strong>\u00a0Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 gi\u00e1 tr\u1ecb<\/p>\nB\u01b0\u1edbc 4:<\/strong>\u00a0Ki\u1ec3m tra c\u00e1c bi\u00ean b\u1ea3n xem \u0111\u00e3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd c\u1ee7a c\u00e1c b\u00ean ch\u01b0a ?<\/p>\nB\u01b0\u1edbc 4:<\/strong>\u00a0In b\u00eca, \u0111\u00f3ng quy\u1ec3n<\/p>\nB\u01b0\u1edbc 5:<\/strong>\u00a0Ki\u1ec3m tra l\u1ea7n cu\u1ed1i tr\u00ecnh Gi\u00e1m \u0111\u1ed1c k\u00fd tr\u01b0\u1edbc n\u1ed9p Ch\u1ee7 \u0111\u1ea7u t\u01b0, T\u01b0 v\u1ea5n gi\u00e1m s\u00e1t.<\/p>\n","protected":false},"excerpt":{"rendered":"B\u1ea1n \u0111ang ph\u1ea3i l\u00e0m m\u1ed9t h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng nh\u01b0ng kh\u00f4ng bi\u1ebft b\u1eaft \u0111\u1ea7u t\u1eeb \u0111\u00e2u. B\u1ea1n kh\u00f4ng bi\u1ebft quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u1ea7n nh\u1eefng g\u00ec v\u00e0 tr\u00ecnh t\u1ef1 l\u00e0m m\u1ed9t h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n bao g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o? Sau \u0111\u00e2y H\u1ed3 s\u01a1 x\u00e2y d\u1ef1ng xin \u0111\u01b0\u1ee3c chia…<\/p>\n","protected":false},"author":1,"featured_media":3242,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3236","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=\/wp\/v2\/posts\/3236","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3236"}],"version-history":[{"count":4,"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=\/wp\/v2\/posts\/3236\/revisions"}],"predecessor-version":[{"id":3241,"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=\/wp\/v2\/posts\/3236\/revisions\/3241"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=\/wp\/v2\/media\/3242"}],"wp:attachment":[{"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3236"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3236"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3236"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}