{"id":17453,"date":"2023-01-18T12:42:42","date_gmt":"2023-01-18T05:42:42","guid":{"rendered":"http:\/\/qltshelp.misa.vn\/?post_type=ht_kb&#038;p=17453"},"modified":"2023-01-18T16:05:23","modified_gmt":"2023-01-18T09:05:23","slug":"lam-the-nao-khi-khai-bao-tai-san-phan-mem-bao-nguyen-gia-phai-lon-hon-hoac-bang-10-trieu","status":"publish","type":"ht_kb","link":"\/backup-tai-san\/knowledge-base\/lam-the-nao-khi-khai-bao-tai-san-phan-mem-bao-nguyen-gia-phai-lon-hon-hoac-bang-10-trieu\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi khai b\u00e1o T\u00e0i s\u1ea3n ph\u1ea7n m\u1ec1m b\u00e1o nguy\u00ean gi\u00e1 ph\u1ea3i l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 10 tri\u1ec7u?"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>Quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean gi\u00e1 TSC\u0110 t\u1ea1i Th\u00f4ng t\u01b0 45\/2018\/TT-BTC (TT45)<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Theo Kho\u1ea3n 1, \u0110i\u1ec1u 3 TT45:<\/strong><\/p>\n<p><span lang=\"VI\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t, c\u00f3 k\u1ebft c\u1ea5u \u0111\u1ed9c l\u1eadp ho\u1eb7c l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng g\u1ed3m nhi\u1ec1u b\u1ed9 ph\u1eadn ri<\/span>\u00ea<span lang=\"VI\">ng l<\/span>\u1ebb\u00a0<span lang=\"VI\">li\u00ean k\u1ebft v\u1edbi nhau \u0111<\/span>\u1ec3\u00a0<span lang=\"VI\">c\u00f9ng th\u1ef1c hi\u1ec7n m\u1ed9t hay m\u1ed9t s\u1ed1 ch\u1ee9c n\u0103ng nh\u1ea5t \u0111\u1ecbnh, th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi c<\/span>\u1ea3\u00a0<span lang=\"VI\">02 ti\u00eau chu\u1ea9n d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<p><span lang=\"VI\">a) C\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng t\u1eeb 01 (m\u1ed9t) n\u0103m tr\u1edf l<\/span>\u00ea<span lang=\"VI\">n;<\/span><\/p>\n<p><span lang=\"VI\">b) C\u00f3 nguy\u00ean gi\u00e1 t\u1eeb 10.000.000 \u0111\u1ed3ng (m\u01b0\u1eddi tri\u1ec7u \u0111\u1ed3ng) tr\u1edf l\u00ean.<\/span><\/p>\n<p><strong>Kho\u1ea3n 2, \u0110i\u1ec1u 3 TT45 quy \u0111\u1ecbnh:<\/strong><\/p>\n<p><span lang=\"VI\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n kh\u00f4ng c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t m\u00e0 c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p \u0111\u00e3 \u0111\u1ea7u t\u01b0 chi ph\u00ed t\u1ea1o l\u1eadp t\u00e0i s\u1ea3n ho\u1eb7c \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh qua qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi c<\/span>\u1ea3\u00a0<span lang=\"VI\">02 ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><strong>Kho\u1ea3n 3, \u0110i\u1ec1u 3 TT45 quy \u0111\u1ecbnh:<\/strong><\/p>\n<p><span lang=\"VI\">C\u0103n c\u1ee9 \u0111\u1eb7c \u0111i\u1ec3m t\u00e0i s\u1ea3n s\u1eed d\u1ee5ng th\u1ef1c t\u1ebf c\u1ee7a ng\u00e0nh, l\u0129nh v\u1ef1c, \u0111\u1ecba ph\u01b0\u01a1ng v<\/span>\u00e0\u00a0<span lang=\"VI\">y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, c\u01a1 quan kh\u00e1c \u1edf trung \u01b0\u01a1ng (sau \u0111\u00e2y g\u1ecdi l\u00e0 B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan trung \u01b0\u01a1ng), \u1ee6y\u00a0<\/span>b<span lang=\"VI\">an nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng (sau \u0111\u00e2y g\u1ecdi l\u00e0 \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh) c\u00f3 th\u1ec3 ban h\u00e0nh Danh m\u1ee5c t\u00e0i s\u1ea3n ch\u01b0a \u0111\u1ee7 ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd c\u1ee7a B\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng, \u0111\u1ecba ph\u01b0\u01a1ng thu\u1ed9c 01 trong 02 tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n<p><span lang=\"VI\">a) T\u00e0i s\u1ea3n (tr\u1eeb t\u00e0i s\u1ea3n l\u00e0 nh\u00e0, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, v\u1eadt ki\u1ebfn tr\u00fac) c\u00f3 nguy\u00ean gi\u00e1 t\u1eeb 5.000.000 \u0111\u1ed3ng (n\u0103m tri\u1ec7u \u0111\u1ed3ng) \u0111\u1ebfn d\u01b0\u1edbi 10.000.000 \u0111\u1ed3ng (m\u01b0\u1eddi tri\u1ec7u \u0111\u1ed3ng) v\u00e0 c\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng t\u1eeb 01 (m\u1ed9t) n\u0103m tr\u1edf l\u00ean;<\/span><\/p>\n<p><span lang=\"VI\">b) T\u00e0i s\u1ea3n l\u00e0 trang thi\u1ebft b\u1ecb d\u1ec5 h\u1ecfng, d\u1ec5 v<\/span>\u1ee1\u00a0<span lang=\"VI\">c\u00f3 nguy\u00ean gi\u00e1 t\u1eeb 10.000.000 \u0111\u1ed3ng (m\u01b0\u1eddi tri\u1ec7u \u0111\u1ed3ng) tr\u1edf l\u00ean.<\/span><\/p>\n<p><strong>\u0110i\u1ec1u 5 TT45 quy \u0111\u1ecbnh v\u1ec1 TSC\u0110 \u0111\u1eb7c th\u00f9:<\/strong><\/p>\n<p><span lang=\"VI\">1. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed h\u00ecnh th\u00e0nh ho\u1eb7c kh\u00f4ng \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb th\u1ef1c nh\u01b0ng y\u00eau c\u1ea7u ph\u1ea3i qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd v\u1ec1 hi<\/span>\u1ec7<span lang=\"VI\">n v\u1eadt (nh\u01b0: c<\/span>\u1ed5\u00a0<span lang=\"VI\">v\u1eadt, hi\u1ec7n v\u1eadt tr\u01b0ng b\u00e0y trong b\u1ea3o t\u00e0ng, l\u0103ng t\u1ea9m, di t\u00edch l\u1ecbch s\u1eed \u0111\u01b0\u1ee3c x\u1ebfp h\u1ea1ng), t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 th\u01b0\u01a1ng hi\u1ec7u c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed h\u00ecnh th\u00e0nh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1eb7c th<\/span>\u00f9<span lang=\"VI\">.<\/span><\/p>\n<p><span lang=\"VI\">2. C\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi nh\u1eefng t\u00e0i s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan trung \u01b0\u01a1ng,\u00a0<\/span>\u1ee6<span lang=\"VI\">y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ban h\u00e0nh Danh m\u1ee5c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1eb7c th\u00f9 thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd c\u1ee7a B\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng, \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ec3 th\u1ed1ng nh\u1ea5t qu\u1ea3n l\u00fd.<\/span><\/p>\n<p><span lang=\"VI\">3. Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1eb7c th\u00f9 \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n, k\u00ea khai \u0111\u1ec3 \u0111\u0103ng nh\u1eadp th\u00f4ng tin v\u00e0o C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 t\u00e0i s\u1ea3n c\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 quy \u01b0\u1edbc. Gi\u00e1 quy \u01b0\u1edbc t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1eb7c th\u00f9 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 10.000.000 \u0111\u1ed3ng (m\u01b0\u1eddi\u00a0<\/span>tr<span lang=\"VI\">i\u1ec7u \u0111\u1ed3ng).<\/span><\/p>\n<\/div><\/div>\n<\/div>\n<p><strong>=&gt; Nh\u01b0 v\u1eady theo Quy \u0111\u1ecbnh \u1edf TT45 th\u00ec T\u00e0i s\u1ea3n c\u00f3 nguy\u00ean gi\u00e1 t\u1eeb 10 tri\u1ec7u tr\u1edf l\u00ean<\/strong><\/p>\n<p>=&gt; V\u00ec v\u1eady khi Th\u00eam T\u00e0i s\u1ea3n &amp; L\u01b0u <strong>T\u00e0i s\u1ea3n c\u00f3 nguy\u00ean gi\u00e1 d\u01b0\u1edbi 10 tri\u1ec7u<\/strong>\u00a0v\u00e0 ch\u1ecdn \u0111\u1ebfn lo\u1ea1i T\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u1edf <strong>TT45<\/strong>\u00a0th\u00ec ph\u1ea7n m\u1ec1m s\u1ebd c\u00f3 c\u1ea3nh b\u00e1o <strong>Nguy\u00ean gi\u00e1 ph\u1ea3i l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 10 tri\u1ec7u.\u00a0<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone wp-image-17457 size-full\" src=\"\/wp-content\/uploads\/2023\/01\/1-10.png\" alt=\"\" width=\"1659\" height=\"884\" srcset=\"\/backup-tai-san\/wp-content\/uploads\/2023\/01\/1-10.png 1659w, \/backup-tai-san\/wp-content\/uploads\/2023\/01\/1-10-300x160.png 300w, \/backup-tai-san\/wp-content\/uploads\/2023\/01\/1-10-1024x546.png 1024w, \/backup-tai-san\/wp-content\/uploads\/2023\/01\/1-10-768x409.png 768w, \/backup-tai-san\/wp-content\/uploads\/2023\/01\/1-10-50x27.png 50w, \/backup-tai-san\/wp-content\/uploads\/2023\/01\/1-10-1536x818.png 1536w, \/backup-tai-san\/wp-content\/uploads\/2023\/01\/1-10-60x32.png 60w, \/backup-tai-san\/wp-content\/uploads\/2023\/01\/1-10-100x53.png 100w\" sizes=\"(max-width: 1659px) 100vw, 1659px\" \/><\/p>\n<p>\u0110\u01a1n v\u1ecb ki\u1ec3m tra &amp; khai b\u00e1o T\u00e0i s\u1ea3n d\u01b0\u1edbi 10 tri\u1ec7u theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/qltshelp.misa.vn\/knowledge-base\/lam-the-nao-de-khai-bao-tai-san-thuoc-quy-dinh-dac-thu-cua-bo-tinh-co-nguyen-gia-tu-5-10-trieu\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>=&gt; Nh\u01b0 v\u1eady theo Quy \u0111\u1ecbnh \u1edf TT45 th\u00ec T\u00e0i s\u1ea3n c\u00f3 nguy\u00ean gi\u00e1 t\u1eeb 10 tri\u1ec7u tr\u1edf l\u00ean =&gt; V\u00ec v\u1eady khi Th\u00eam T\u00e0i s\u1ea3n &amp; L\u01b0u T\u00e0i s\u1ea3n c\u00f3 nguy\u00ean gi\u00e1 d\u01b0\u1edbi 10 tri\u1ec7u\u00a0v\u00e0 ch\u1ecdn \u0111\u1ebfn lo\u1ea1i T\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u1edf TT45\u00a0th\u00ec ph\u1ea7n m\u1ec1m s\u1ebd c\u00f3&#8230;<\/p>\n","protected":false},"author":103,"template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[155],"ht-kb-tag":[],"class_list":["post-17453","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-tai-san-cau-hoi-thuong-gap"],"_links":{"self":[{"href":"\/backup-tai-san\/wp-json\/wp\/v2\/ht-kb\/17453","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/backup-tai-san\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/backup-tai-san\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/backup-tai-san\/wp-json\/wp\/v2\/users\/103"}],"version-history":[{"count":3,"href":"\/backup-tai-san\/wp-json\/wp\/v2\/ht-kb\/17453\/revisions"}],"predecessor-version":[{"id":17498,"href":"\/backup-tai-san\/wp-json\/wp\/v2\/ht-kb\/17453\/revisions\/17498"}],"wp:attachment":[{"href":"\/backup-tai-san\/wp-json\/wp\/v2\/media?parent=17453"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/backup-tai-san\/wp-json\/wp\/v2\/ht-kb-category?post=17453"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/backup-tai-san\/wp-json\/wp\/v2\/ht-kb-tag?post=17453"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}