ࡱ> q` bjbjqPqP ?::8%  xxx8\ D C<j\\"~~~vO$s;;;;;;;$>hA;E " ; ~~9;%%% ` ~ ~;% ;%% 9 :~P >lx"9^;4<0C<9A$|A(:A :"%;;:%XC< t t  H THNG TIU CHUN THM NH GI VIT NAM  Tiu chun s 12 Phn loi ti sn (K hiu: TGVN 12) (Ban hnh km theo Quyt nh s 219/2008/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 v phn loi ti sn v hng dn thc hin phn loi ti sn trong qu trnh thm nh gi ti sn. 02- Phm vi p dng: Doanh nghip, t chc 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: Ti sn bao gm vt, tin, giy t c gi v cc quyn ti sn. Trong thm nh gi, ti sn ch yu c phn thnh bt ng sn v ng sn. Bt ng sn bao gm: - t ai; - Nh, cng trnh xy dng gn lin vi t ai, k c cc ti sn gn lin vi nh, cng trnh xy dng ; - Cc ti sn khc gn lin vi t ai; - Cc ti sn khc do php lut quy nh. ng sn l nhng ti sn khng phi l bt ng sn (my, thit b, phng tin vn ti, dy chuyn cng ngh& ). Quyn s hu ti sn l quyn ti sn bao gm y  quyn chim hu, quyn s dng v quyn nh ot. NI DUNG TIU CHUN 04- Nhim v ca thm nh vin v gi khi thc hin thm nh gi ti sn lin quan n nhiu loi hnh loi ti sn, do  thm nh vin v gi cn phn bit v hiu r c c im ca tng loi ti sn. 05- i tng thm nh gi phi l nhng ti sn hp php c tham gia th trng ti sn theo quy nh hin hnh ca php lut. Vic phn loi ti sn phc v cho mc ch thm nh gi ti sn cn c vo quy nh ca B Lut dn s, Lut t ai, Lut kinh doanh bt ng sn, Lut nh  v cc vn bn quy phm php lut hin hnh c lin quan do c quan c thm quyn ban hnh, ph hp vi thng l phn loi ti sn thm nh gi ca khu vc v quc t. 06- Ti sn gn lin vi quyn ti sn trong thm nh gi bao gm 04 (bn) loi sau y: Bt ng sn; ng sn; Doanh nghip; Cc quyn ti sn. 07 - Bt ng sn l cc ti sn khng di di c. Bt ng sn c c im l gn c nh vi mt khng gian, v tr nht nh, khng di di c, bao gm: - t ai; - Nh , cng trnh xy dng gn lin vi t ai, k c cc ti sn gn lin vi nh , cng trnh xy dng ; - Cc ti sn khc gn lin vi t ai; - Cc ti sn khc theo quy nh ca php lut. 07.1- t ai: 1- t ai l ti sn quc gia, loi hnh t liu sn xut c bit thuc s hu ton dn do nh nc i din ch s hu v thng nht qun l v t ai. 2- Cn c vo mc ch s dng, t c phn thnh cc loi sau y: - Nhm t nng nghip, gm: t trng cy hng nm (gm t trng la, t ng c dng vo chn nui, t trng cy hng nm khc); t trng cy lu nm; t rng sn xut; t rng phng h; t rng c dng; t nui trng thu sn; t lm mui; t nng nghip khc (l t ti nng thn s dng  xy dng nh knh v cc loi nh khc phc v mc ch trng trt k c cc hnh thc trng trt khng trc tip trn t; xy dng chung tri chn nui gia sc, gia cm v cc loi ng vt khc c php lut cho php; xy dng trm, tri nghin cu th nghim nng nghip, lm nghip, lm mui, thy sn, xy dng c s m to cy ging, con ging; xy dng kho, nh ca h gia nh, c nhn  cha nng sn, thuc bo v thc vt, phn bn, my mc, cng c sn xut nng nghip). - Nhm t phi nng nghip, gm: t  (gm t  ti nng thn, t  ti  th); t xy dng tr s c quan, xy dng cng trnh s nghip; t s dng vo mc ch quc phng, an ninh; t sn xut, kinh doanh phi nng nghip gm t xy dng khu cng nghip; t lm mt bng xy dng c s sn xut, kinh doanh; t c di tch lch s - vn ho, danh lam thng cnh; t xy dng cc cng trnh cng cng (t s dng vo mc ch xy dng cng trnh giao thng, cu, cng, va h, cng ng thu, bn ph, bn xe t, bi  xe, ga ng st, cng hng khng; h thng cp nc, h thng thot nc, h thng cng trnh thu li, , p; h thng ng dy ti in, h thng mng truyn thng, h thng dn xng, du, kh; t s dng lm nh tr, trng hc, bnh vin, ch, cng vin, vn hoa, khu vui chi cho tr em, qung trng, sn vn ng, khu an dng, khu nui dng ngi gi v tr em c hon cnh kh khn, c s tp luyn th dc - th thao, cng trnh vn ho, im bu in - vn ho x, tng i, bia tng nim, nh tang l, cu lc b, nh ht, bo tng, trin lm, rp chiu phim, rp xic, c s phc hi chc nng cho ngi khuyt tt, c s dy ngh, c s cai nghin ma tu, tri gio dng, tri phc hi nhn phm; t c di tch lch s - vn ho, danh lam thng cnh  c xp hng hoc c U ban nhn dn tnh, thnh ph trc thuc Trung ng quyt nh bo v; t  cht thi, bi rc, khu x l cht thi); t tn gio tn ngng (gm t do cc c s tn gio s dng; t c cng trnh l nh, n, miu, am, t ng, nh th h); t lm ngh)a trang, ngh)a a; t sng, ngi, knh, rch, sui v mt nc chuyn dng; t phi nng nghip khc (gm t c cc cng trnh th t, nh bo tng, nh bo tn, nh trng by tc phm ngh thut, c s sng tc vn ho ngh thut v cc cng trnh xy dng khc ca t nhn khng nhm mc ch kinh doanh m cc cng trnh  khng gn lin vi t ; t lm nh ngh, ln, tri cho ngi lao ng; t ti  th s dng  xy dng nh knh v cc loi nh khc phc v mc ch trng trt k c cc hnh thc trng trt khng trc tip trn t, xy dng chung tri chn nui gia sc, gia cm v cc loi ng vt khc c php lut cho php, xy dng trm, tri nghin cu th nghim nng nghip, lm nghip, thy sn, xy dng c s m to cy ging, con ging, xy dng kho, nh ca h gia nh, c nhn  cha nng sn, thuc bo v thc vt, phn bn, my mc, cng c sn xut nng nghip). - Nhm t cha s dng gm: t bng cha s dng; t i ni cha s dng; ni  khng c rng cy. 07.2 - Nh, cng trnh xy dng: - Nh : + Nh ring bit (bit th, nh vn, nh ph ring bit hoc ph lin k& ); + Nh chung c nhiu tng. - Cng trnh xy dng theo quy nh ca php lut xy dng c a vo kinh doanh, bao gm: cng trnh dn dng; cng trnh cng nghip; cng trnh giao thng; cng trnh thy li; cng trnh h tng k thut, tr mt s loi nh, cng trnh xy dng sau y: nh  cng v; tr s c quan nh nc; cng trnh b mt nh nc; cng trnh an ninh, quc phng; cng trnh c cng nhn l di tch lch s, vn ha, danh lam thng cnh thuc s hu nh nc v cc cng trnh khc m php lut khng cho php kinh doanh. 07.3- Cc ch th s dng bt ng sn hp php c quyn: a - c cp giy chng nhn quyn s dng t, quyn s hu nh. Giy chng nhn quyn s dng t, quyn s hu nh l chng th php l xc nhn mi quan h hp php gia nh nc v ch th s dng bt ng sn. b - Hng thnh qu lao ng, kt qu u t t t c giao mt cch hp php. c - Tham gia vo cc quan h giao dch dn s v quyn s hu ng sn, quyn s dng bt ng sn theo quy VXZ   * , 6 : F H L P R r t F H  @ B b d   4 .0<ĻủhIb]OJQJaJhIb]OJQJ\o(hIb]OJQJ\hIb]5OJQJo(hIb]5OJQJhIb]hTOJQJhA OJQJhIb]OJQJo(hIb]OJQJjhIb]OJQJUhIb]5OJQJ\7VZ|, 4 j$ & F P&#$./` a$gd.$ & FeP&#$./`ea$gd. ^`$ & Fe&#$./^ea$$ & Fex&#$./^ea$$ & F&#$./a$gdT$ & Fh&#$./^ha$ ‘  <^z {d & FP&#$./`gd.$ & FP&#$./`a$gd.Pgd. 9P^9gd.$ & F9P&#$./^9`a$gd.$ & FXd&#$./1$^Xa$gdT$ & FeP&#$./^ea$gd. <J&(VX^v 0,*,Dɻwk^ULALhIb]OJQJ\o(hIb]OJQJ\hIb]5OJQJhIb]5CJOJQJ\hIb]6OJQJ\]h3PlB*OJQJmH phsH %h&}hIb]B*OJQJmH phsH +h&}hIb]6B*OJQJ]mH phsH h3Pl6OJQJ]h&}hIb]6OJQJ]hIb]6OJQJ]hIb]OJQJ!hThTB*OJQJaJph$hThT6B*OJQJaJphD$VZ`bhj\ LND^fh@FH"$@bѺѠh h B*OJQJphhhIb]OJQJhIb]OJQJmHnHo(sHhIb]OJQJmHnHsHhIb]OJQJo(hIb]OJQJhIb]5OJQJhIb]OJQJ\o(hIb]OJQJ\hdOJQJ\9@$@fRp}$ & FP&#$./^a$gd.$ & FhhP&#$./^h`ha$gd.$ & FP&#$./a$gd.$ & FP&#$./`a$gd.$ & FP&#$./`a$gd.bf:Rnp<jνk^Q^Q^Dh&}h4ymHnHsHh&}hdmHnHsHh&}hIb]mHnHsH*h&}hIb]56OJQJaJmHnHsH&h&}hIb]56OJQJmHnHsH h&}hdOJQJmHnHsH-h&}hIb]B*OJQJaJmHnHphsH h&}hIb]OJQJmHnHsH hhIb]OJQJmHnHsH&hhIb]5OJQJ\mHnHsHh hIb]OJQJaJp8r$ 88 9B992:R>>T?{Pgd.eeP^e`egd.P^`gd.eP^`egd.eeP^e`egd.$ & FP&#$./`a$gd.$hP^`ha$gd.P^`gd. 8$!l$n$p$r$'0 8888 99 9::D:ǷǠڎځtcSCSt5th&}hIb]mHnHo(sHh&}hQzz56mHnHsHh&}hIb]56mHnHsH!h&}hIb]56\mHnHsHh&}hIb]mHnHsHh&}h4ymHnHsH#h&}h4yOJQJhmHnHsH-h&}h4yB*OJQJaJmHnHphsHh3PlOJQJaJmHnHsH$h&}h4yOJQJaJmHnHsH h&}h4yOJQJmHnHsH(h&}h4yCJOJQJ^JmHnHsHD:P>R>\>>"AAAZR[l[[[\\^\`\n\|\\\\\\\\]͵wl`l`l`lUlUl`l`lMh.OJQJh.h&}OJQJh.hIb]OJQJo(h.hIb]OJQJh.hIb]5OJQJ\UhIb]CJOJQJ^Jo(hIb]CJOJQJ^J(h&}hIb]CJOJQJ^JmHnHsH.h&}hIb]56CJOJQJ^JmHnHsH1h&}hIb]56CJOJQJ\^JmHnHsHh&}hIb]mHnHsHh&}h9#mHnHsHT?@"AR[[ ]B]_`bbbzzz``$ & F7P&#$./`7a$gd.7P]`7gd.$hP`ha$gd.$ & FP&#$./`a$gd.$ & FhhP&#$./^h`ha$gd.$ P^`a$gd.$P^`a$gd. nh ca php lut, di cc hnh thc: chuyn i, chuyn nhng, cho thu, cho thu li, cm c, th chp, bo lnh tn dng, tha k, cho tng, gp vn lin doanh... 08 - ng sn l nhng ti sn khng phi l bt ng sn. ng sn c c im l khng gn c nh vi mt khng gian, v tr nht nh v c th di, di c nh: my, thit b, phng tin vn chuyn, dy chuyn cng ngh.... 09- Doanh nghip Doanh nghip l t chc kinh t c tn ring, c ti sn, c tr s giao dch n nh, c ng k kinh doanh theo quy nh ca php lut nhm mc ch thc hin lin tc mt, mt s hoc tt c cc cng on ca qu trnh u t, t sn xut n tiu th sn phm hoc cung ng dch v trn th trng nhm mc ch sinh li. Doanh nghip bao gm cc loi hnh: cng ty trch nhim hu hn, cng ty c phn, cng ty hp danh, doanh nghip t nhn, doanh nghip nh nc. Gi tr thc t ca doanh nghip gm tng gi tr thc t ca ton b ti sn hu hnh v ti sn v hnh phc v sn xut kinh doanh. Ti sn ca doanh nghip c phn t theo cc dng khc nhau: 1- Ti sn hu hnh v ti sn v hnh. a - Ti sn hu hnh l nhng ti sn c hnh thi vt cht do ch ti sn nm gi  s dng phc v cc mc ch ca mnh; n bao gm ti sn ngn hn v ti sn di hn. - Ti sn ngn hn l ti sn: + c d tnh  bn hoc s dng trong khun kh ca chu k kinh doanh bnh thng ca doanh nghip; hoc + c nm gi ch yu cho mc ch thng mi hoc cho mc ch ngn hn, hoc + L tin hoc ti sn tng ng m vic s dng khng gp mt hn ch no. - Ti sn di hn l cc ti sn khc ngoi ti sn ngn hn, bao gm: ti sn c nh, ti sn u t ti chnh di hn v ti sn di hn khc. b- Ti sn v hnh l ti sn khng c hnh thi vt cht nhng xc nh c gi tr do ch ti sn nm gi  s dng phc v mc ch ca mnh; n bao gm: k nng qun l, b quyt marketing, danh ting, uy tn, tn hiu, biu tng doanh nghip v vic s hu cc quyn v cng c hp php (quyn s dng t, quyn sng ch, bn quyn, quyn kinh doanh hay cc hp ng). 2- Ti sn lu ng v ti sn c nh. a- Ti sn lu ng: l nhng ti sn tham gia mt ln vo quy trnh sn xut v chuyn ha hon ton hnh thi vt cht ca n vo sn phm hoc nhng ti sn c mua, bn hoc c chu k s dng t 01 nm tr xung. V d: nguyn, nhin, vt liu, cc khan n ngn hn, cc khan u t ngn hn ca doanh nghip.. b- Ti sn c nh hu hnh: l nhng ti sn c hnh thi vt cht do doanh nghip nm gi  s dng cho hot ng sn xut, kinh doanh ph hp vi tiu chun ghi nhn ti sn c nh do B Ti chnh quy nh.  l loi ti sn tham gia nhiu ln vo quy trnh sn xut chuyn mt phn gi tr vo sn phm v vn gi nguyn hnh thi vt cht ca n. Phn loi ti sn: - Nh ca, vt kin trc gm: tr s lm vic, nh kho, hng ro, thp nc, sn bi, cc cng trnh trang tr cho nh ca, ng x, cu cng, ng st, cu tu, bn cng... - My mc, thit b gm: my mc chuyn dng, thit b cng tc, dy chuyn cng ngh, nhng my mc n l... - Phng tin vn ti, thit b truyn dn gm: phng tin vn ti ng st, ng thy, ng b, ng khng, ng sng v h thng thng tin, h thng in, ng ng nc, bng ti... - Thit b dng c qun l gm: my vi tnh phc v qun l, thit b in t, thit b, dng c o lng, kim tra cht lng my ht m, ht bi, chng mi mt. - Vn cy lu nm, sc vt lm vic v/hoc cho sn phm, gm: vn c ph, vn ch, vn cao su, vn cy n c, thm c, thm cy xanh, n voi, n nga, n tru, n b. - Cc loi ti sn c nh khc l ton b cc loi ti sn cha lit k vo cc loi trn nh: tranh nh, tc phm ngh thut. c- Ti sn c nh v hnh: l nhng ti sn khng c hnh thi vt cht nhng xc nh c gi tr ca n v do doanh nghip nm gi, s dng trong sn xut, kinh doanh, cung cp dch v hoc cho cc i tng khc thu ph hp vi tiu chun ghi nhn ti sn c nh v hnh do B Ti chnh quy nh; tham gia vo nhiu chu k kinh doanh nh mt s chi ph lin quan trc tip n t s dng, chi ph v quyn pht hnh, bng pht minh, bng sng ch, bn quyn tc gi, nhn hiu thng mi. 10- Cc quyn ti sn. Quyn ti sn l quyn tr gi c bng tin v c th chuyn giao trong giao dch dn s, k c quyn s hu tr tu. Quyn ti sn l mt khi nim php l bao hm tt c quyn, quyn li v li tc lin quan n quyn s hu, ngh)a l ngi ch s hu c hng mt hay nhng quyn li khi lm ch ti sn . Quyn s hu ti sn l mt nhm nhng quyn nng m mi quyn nng c th tch ri vi quyn s hu v chuyn giao trong giao dch dn s, bao gm: quyn chim hu, quyn s dng, quyn nh ot. Quyn ti sn gn vi li ch thu c t quyn ti sn c gi l ti sn thc v l i tng thm nh gi. Quyn ti sn l ti sn v hnh. Thm nh vin v gi phi xc nh r quyn ti sn no gn vi yu cu thm nh gi (l quyn s hu, l mt hoc mt nhm quyn nng gn vi quyn s hu ti sn). Cng mt ti sn, quyn nng khc nhau th gi tr khc nhau. Cng nhiu quyn nng th kh nng thu c li ch/li tc/thu nhp t ti sn cng cao v gi tr ti sn cng cao. Gi tr ti sn m ngi ch c quyn s hu l cao nht. Khi tin hnh thm nh gi, thm nh vin v gi phiphn bit r s khc bit gia ti sn v mt thc th vt cht v cc quyn nng php l gn lin vi ti sn ; tm hiu k ngun gc php l ca ti sn v cc chng t lin quan n quyn ti sn. Gi tr th trng ca mt ti sn l s kt hp gia cc yu t c im t nhin, k thut v yu t php l chi phi gi tr ti sn . Li ch ti chnh l nhng ti sn v hnh bao gm quyn li t: Nhng quyn vn c trong quyn s hu doanh nghip hay ti sn nh: quyn chim hu, s dng, nh ot, bn, cho thu hay qun l. Nhng quyn vn c trong hp ng chuyn nhng (mua, thu...) c cha quyn chn mua (chn thu). Nhng quyn vn c trong s hu c phiu. 11. Xc nh v nhn din ti sn hp php. + i vi bt ng sn: cn c vo giy chng nhn quyn s dng t, hoc mt trong cc giy t hp l v quyn s dng t theo quy nh ca php lut v t ai, giy chng nhn quyn s hu nh, quyt nh cp nh cp t, quyt nh giao t, cho thu t, thanh l, ha gi, tng ca c quan c thm quyn theo quy nh hin hnh ca php lut, giy t tha k Nh  c php lut cng nhn, bn n, quyt nh ca Ta n hoc c quan c thm quyn  c hiu lc php lut v s hu nh . + i vi ng sn (my, thit b, dy chuyn sn xut, phng tin vn ti& ): cn c vo h s, ti liu, chng t, ha n mua bn, nhp khu& ca ti sn. Trng hp h s, ti liu v ti sn b tht lc hoc b tiu hy do nguyn nhn bt kh khng (thin tai, ha hon& .) th da trn khai bo, cam kt, xc nhn ca khch hng hoc da trn danh mc ti sn trong Bng cn i k ton gn nht ca doanh nghip  xc minh.     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