{"id":26226,"date":"2023-12-07T02:28:22","date_gmt":"2023-12-07T02:28:22","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phuong-phap-tien-su-dung-tai-san-vo-hinh-relief-from-royalty-method-rrm-la-gi.html"},"modified":"2023-12-22T14:35:56","modified_gmt":"2023-12-22T07:35:56","slug":"phuong-phap-tien-su-dung-tai-san-vo-hinh-relief-from-royalty-method-rrm-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phuong-phap-tien-su-dung-tai-san-vo-hinh-relief-from-royalty-method-rrm-la-gi.html","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p ti\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh (Relief from Royalty Method – RRM) l\u00e0 g\u00ec?"},"content":{"rendered":"
\n
\n
<\/div>\n
\n

H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: idealphotography)<\/p>\n<\/div>\n<\/div>\n

Ph\u01b0\u01a1ng ph\u00e1p ti\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p ti\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh<\/b> trong ti\u1ebfng Anh g\u1ecdi l\u00e0: Relief from Royalty Method – RRM.<\/b><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p ti\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh<\/b> l\u00e0 ph\u01b0\u01a1ng ph\u00e1p m\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n tr\u00ean c\u01a1 s\u1edf gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a d\u00f2ng ti\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c khi cho ph\u00e9p s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111\u1eb7t ra gi\u1ea3 \u0111\u1ecbnh r\u1eb1ng t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n kh\u00f4ng s\u1edf h\u1eefu t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh ph\u1ea3i tr\u1ea3 ti\u1ec1n \u0111\u1ec3 s\u1eed d\u1ee5ng n\u00f3. V\u00ec v\u1eady, ph\u01b0\u01a1ng ph\u00e1p n\u00e0y t\u00ednh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh th\u00f4ng qua vi\u1ec7c t\u00ednh c\u00e1c kho\u1ea3n ti\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c n\u1ebfu t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n \u0111\u00f3 s\u1edf h\u1eefu t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng c\u00e1ch chi\u1ebft kh\u1ea5u d\u00f2ng ti\u1ec1n trong t\u01b0\u01a1ng lai l\u00e0 kho\u1ea3n ti\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c \u0111\u00e3 tr\u1eeb thu\u1ebf (n\u1ebfu c\u00f3).<\/p>\n

Vi\u1ec7c t\u00ednh to\u00e1n d\u00f2ng ti\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, thu\u1ebf, chi ph\u00ed duy tr\u00ec v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed h\u1ed7 tr\u1ee3 kh\u00e1c ph\u1ea3i nh\u1ea5t qu\u00e1n.\u00a0<\/p>\n

C\u1ee5 th\u1ec3, n\u1ebfu t\u1ed5 ch\u1ee9c c\u00e1 nh\u00e2n s\u1edf h\u1eefu t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u1ea3 chi ph\u00ed duy tr\u00ec (v\u00ed d\u1ee5 chi ph\u00ed qu\u1ea3ng c\u00e1o, ho\u1eb7c chi ph\u00ed nghi\u00ean c\u1ee9u duy tr\u00ec v\u00e0 ph\u00e1t tri\u1ec3n), th\u00ec ti\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u0169ng nh\u01b0 d\u00f2ng ti\u1ec1n tr\u1ea3 \u0111\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u0169ng c\u1ea7n t\u00ednh \u0111\u1ebfn c\u00e1c chi ph\u00ed n\u00e0y.\u00a0<\/p>\n

Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu chi ph\u00ed duy tr\u00ec kh\u00f4ng bao g\u1ed3m trong ti\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, th\u00ec chi ph\u00ed n\u00e0y c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c lo\u1ea1i b\u1ecf kh\u1ecfi d\u00f2ng ti\u1ec1n tr\u1ea3 \u0111\u1ec3 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh.<\/p>\n

Th\u00f4ng tin c\u1ea7n c\u00f3 \u0111\u1ec3 \u00e1p d\u1ee5ng<\/font><\/h3>\n

– M\u1ee9c ti\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, c\u00f3 th\u1ec3 l\u00e0:<\/p>\n

+ M\u1ee9c ti\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh th\u1ef1c t\u1ebf m\u00e0 ng\u01b0\u1eddi ch\u1ee7 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u00f3 \u0111\u01b0\u1ee3c nh\u1edd chuy\u1ec3n giao quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh;<\/p>\n

+ M\u1ee9c ti\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh gi\u1ea3 \u0111\u1ecbnh t\u1ee9c l\u00e0 kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi s\u1eed d\u1ee5ng gi\u1ea3 thi\u1ebft ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi ch\u1ee7 s\u1edf h\u1eefu t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh.\u00a0<\/p>\n

M\u1ee9c ti\u1ec1n n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean c\u01a1 s\u1edf m\u1ee9c ti\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh t\u01b0\u01a1ng t\u1ef1 \u0111\u01b0\u1ee3c giao d\u1ecbch tr\u00ean th\u1ecb tr\u01b0\u1eddng, ho\u1eb7c \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean ph\u1ea7n l\u1ee3i nhu\u1eadn c\u1ee7a vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh s\u1eb5n s\u00e0ng tr\u1ea3 cho ng\u01b0\u1eddi s\u1edf h\u1eefu t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh trong m\u1ed9t giao d\u1ecbch kh\u00e1ch quan v\u00e0 \u0111\u1ed9c l\u1eadp.<\/p>\n

– C\u00f3 c\u00e1c th\u00f4ng tin giao d\u1ecbch c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n t\u01b0\u01a1ng t\u1ef1 v\u1ec1 c\u00e1c quy\u1ec1n \u0111\u01b0\u1ee3c lu\u1eadt ph\u00e1p b\u1ea3o h\u1ed9, c\u00e1c th\u00f4ng tin tr\u00ean h\u1ee3p \u0111\u1ed3ng nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh nh\u01b0 ti\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh.<\/p>\n

C\u00f3 c\u00e1c chi ph\u00ed y\u00eau c\u1ea7u ph\u1ea3i b\u1ecf ra \u0111\u1ec3 duy tr\u00ec (v\u00ed d\u1ee5 nh\u01b0 qu\u1ea3ng c\u00e1o, n\u00e2ng c\u1ea5p s\u1ea3n ph\u1ea9m, ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng), ng\u00e0y s\u1eed d\u1ee5ng, ng\u00e0y k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng nh\u01b0\u1ee3ng quy\u1ec1n.<\/p>\n

– B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng<\/font><\/h3>\n

– Khi c\u00f3 th\u00f4ng tin, s\u1ed1 li\u1ec7u c\u1ea7n thi\u1ebft v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh t\u01b0\u01a1ng t\u1ef1 tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/p>\n

– Khi c\u1ea7n t\u00ednh m\u1ee9c b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 tranh ch\u1ea5p.<\/p>\n

– C\u00f3 th\u1ec3 d\u00f9ng l\u00e0m m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p b\u1ed5 sung cho c\u00e1c ph\u01b0\u01a1ng ph\u00e1p th\u1ea9m \u0111\u1ecbnh gi\u00e1 kh\u00e1c.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Th\u00f4ng t\u01b0 s\u1ed1 06\/2014\/TT-BTC Ti\u00eau chu\u1ea9n th\u1ea9m \u0111\u1ecbnh gi\u00e1 Vi\u1ec7t Nam s\u1ed1 13)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ph\u01b0\u01a1ng ph\u00e1p ti\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh (ti\u1ebfng Anh: Relief from Royalty Method – RRM) l\u00e0 m\u1ed9t trong nh\u1eefng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ec3 th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh ti\u1ebfp c\u1eadn t\u1eeb thu nh\u1eadp.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[414],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/26226"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=26226"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/26226\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=26226"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=26226"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=26226"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}