ࡱ> 02/q` 8?bjbjqPqP ?L::)%8Lh""###" " " " " " "$c$h&D"9J"#JJD"9}"J"J"rT  @ۈglJ!4"0" U'.dU' U' H#"E]q###D"D"X###"JJJJ d  H THNG TIU CHUN THM NH GI VIT NAM  Tiu chun s 11 Phng php li nhun (K hiu: TGVN 11) (Ban hnh km theo Quyt nh s 129/2008/Q-BTC ngy 31 thng 12 nm 2008 ca B trng B Ti chnh) QUY NH CHUNG 01- Mc ch ca tiu chun ny l quy nh phng php li nhun v hng dn thc hin phng php trong qu trnh thm nh gi ti sn. 02- Phm vi p dng: Doanh nghip thm nh gi v thm nh vin v gi phi tun th nhng quy nh ca tiu chun ny trong qu trnh thm nh gi ti sn. Khch hng v bn th ba s dng chng th thm nh gi c trch nhim tun th quy nh ca Tiu chun ny  vic hp tc gia cc bn trong qu trnh thm nh gi ti sn t hiu qu cao nht. 03- Cc thut ng trong tiu chun ny c hiu nh sau: Phng php li nhun l phng php thm nh gi da trn kh nng sinh li ca vic s dng ti sn  c tnh gi tr th trng ca ti sn cn thm nh gi. Thu nhp thc t ti sn l phn cn li ca tng doanh thu sau khi tr tng chi ph, thu thu nhp doanh nghip, li trn vn m ngi s dng ti sn nhn c t vn ca h (tnh bng li sut vay vn ngn hng) v mt khon tin cng tr cho nh u t v iu hnh hot ng kinh doanh v nhng ri ro m h c th gp trong kinh doanh (tnh bng t sut li nhun bnh qun trn vn ca ngnh ngh kinh doanh tng ng). Li sut bnh qun ngnh ca loi hnh kinh doanh do thm nh vin xc nh thng qua iu tra th trng ca loi hnh kinh doanh tng ng ti khu vc, tnh bnh qun cho 03 nm lin k trc thi im thm nh gi. NI DUNG TIU CHUN 04  Phng php li nhun da trn gi nh ngi u t kinh doanh v ngi ch s hu bt ng sn l khc nhau, mc d trn thc t c th l mt ngi duy nht. V vy, gi tr bt ng sn l vn ha thu nhp thc (coi nh tin thu) t bt ng sn. Phng php li nhun ch yu c p dng trong thm nh gi cc ti sn m vic so snh vi nhng ti sn tng t gp kh khn do gi tr ca ti sn ch yu ph thuc vo kh nng sinh li ca ti sn. Loi hnh ti sn ch yu p dng phng php ny v d nh: rp chiu phim, nh ht, khch sn, nh hng, trm xng, sn gn, trung tm gii tr, sn nhy, khu th thao, cng vin& 05 - Cc bc tin hnh thm nh gi theo phng php li nhun Bc 1: xc nh tng doanh thu bn hng v cung cp dch v; bao gm tt c cc khon thu t bn hng v cung cp dch v theo ngnh ngh kinh doanh  ng k vi cp c thm quyn. V d mt trm bn xng c th ng k v m cc dch v v c doanh thu t: i l bn xng du, ra xe, siu th mi ni& Bc 2: xc nh tng chi ph: bao gm: - Chi ph nguyn, nhin vt liu, vt t: XZ\~     , . D J V Z ^ `  & * 268<@bù֬tfthi6CJ\]aJo(hi6CJ\]aJhi56CJ\]aJh)hiCJaJhiCJaJhi5CJ\aJh)hiCJmH*sH*hphpCJ\hR.hR.CJ\hiCJ\o( hiCJ\hi\mH*sH*himH*sH*jhiUmHnHuhi'X\~: ( 6 $<a$gdN4$ 8 <^` a$gdN4 $ <` a$gdN4$ 8<`a$gdN4 $<`a$gdN4 $P`a$gd@ $Pa$gd@$a$>6?bnrF6BDFJzozok`X`Mh+hCJaJhCJaJh^4hCJaJhih7h7CJaJh7CJaJhK UhK UCJaJh`-h`-CJaJh$Rh$RCJaJhiECJaJhQohQoCJaJhiEhiECJaJhALhALCJaJhALh4O6CJaJhALh4OCJaJhiECJaJmH sH hiCJaJo(hiCJaJ"^lrtȷpeZM;#h^bh 5OJQJaJmH*sH*h^bhiE@CJaJhALhiECJaJh4OhiECJaJh4OhiECJ\]aJo(h4OhiECJ\]aJhN4h @CJaJhiE5@CJ\aJhN4h 5@CJ\aJ hiE5@CJ\aJmH sH hih^4hCJaJhhCJaJhCJaJh+hCJaJhuhuCJaJ^f-.0t022f3464f769 $ <a$gdb $ <a$gd V $ <a$gdN4$ H<`a$gdN4 $<`a$gdN4 $<a$gdiE <`gdN4 2^lBJf,-...000"060p0r0t0v0Ӿ|qf]Rqfh-h-CJaJhi5CJaJh@hiCJaJh@h@CJaJh)hiCJaJUh^bh^bCJaJhiCJaJh^bhiCJaJhN4@CJaJhN4hi@CJaJh^bhi@CJaJh~OJQJh;IhiOJQJh;Ihi5OJQJh;I5OJQJh;Ih)5OJQJHng ha, nguyn liu, vt t mua cho kinh doanh nh nguyn liu, thc phm,  ung phc v trong tim n; xng du trong cc cy xng l chi ph nguyn liu, vt t& s c tr ra khi tng thu nhp  tnh ra khon li nhun rng. - Chi ph li vay ngn hng. - Chi ph vn hnh, qun l doanh nghip: chi ph thu nhn cng (bao gm c tin cng ca nhng thnh vin trong gia nh ch doanh nghip), chi ph nc, in, gas, in thoi, sa cha, duy tu ca hng, vn phng phm, khu hao trang thit b& Bc 3: Xc nh thu nhp thc t bt ng sn. Thu nhp thc t bt ng sn l phn cn li sau khi tr khi tng doanh thu cc khon tng chi ph, cc khon thu, ph v cc khon phi np khc theo quy nh ca php lut v tin cng tr cho nh u t. Bc 4: p dng cng thc  tm ra gi tr bt ng sn.  EMBED Equation.3  Thu nhp thc hng nm Gi tr th trng ca bt ng sn = ------------------------------------- T sut vn ha Thm nh vin cn c vo hng dn xc nh t sut vn ho v h s nhn thu nhp ti Tiu chun s 09-Phng php thu nhp (v ph lc) ban hnh km theo Quyt nh s 129/2008/Q-BTC ngy 31 thng 12 nm 2008 ca B trng B Ti chnh, ng thi cn c hot ng cho thu bt ng sn ca loi hnh kinh doanh tng t ti cng khu vc vo thi im thm nh gi  xc nh t sut vn ha ph hp. 06 - Thm nh vin phi tun th y  Quy trnh thm nh gi quy nh ti Tiu chun s 05- Quy trnh thm nh gi ti sn, ban hnh km theo Quyt nh s 77/2005/Q-BTC ngy 01 thng 11 nm 2005 ca B trng B Ti chnh. 07 - Yu cu khi p dng phng php li nhun - Thm nh vin v gi phi am hiu nhng kin thc v k ton doanh nghip  xc nh doanh thu, chi ph hp l pht sinh ca loi hnh kinh doanh trn ti sn. - Thm nh vin v gi phi xem xt, phn tch bo co ti chnh ca doanh nghip 3 nm lin k v trc, tnh t thi im cn thm nh gi. - Thm nh vin v gi phi tin hnh so snh cc ch tiu li nhun, tin thu mt bng ca doanh nghip cn thm nh gi vi t l li nhun, tin thu ph thng trn th trng ca nhng doanh nghip tng t (cng loi hnh doanh nghip, cng ngnh ngh kinh doanh, c a im tng t& ). 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