Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n

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<\/span><\/p>\n
1. T\u1ed5ng quan<\/h3>\n
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B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb ghi gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) khi kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n l\u00e0 t\u00e0i s\u1ea3n ph\u1ea3i chuy\u1ec3n th\u00e0nh c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 (CCDC) tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n khi kh\u00f4ng theo d\u00f5i TSC\u0110 tr\u00ean ph\u1ea7n m\u1ec1m iHOS K\u1ebf to\u00e1n.<\/p>\n
N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m: \u0110\u1ecbnh kho\u1ea3n, quy tr\u00ecnh nghi\u1ec7p v\u1ee5 v\u00e0 c\u00e1c b\u01b0\u1edbc thao t\u00e1c tr\u00ean ph\u1ea7n m\u1ec1m\u00a0<\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
2. \u00d0\u1ecbnh kho\u1ea3n<\/h3>\n
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\u2013 Chuy\u1ec3n TSC\u0110 t\u1eeb ngu\u1ed3n NSNN, ngu\u1ed3n vi\u1ec7n tr\u1ee3, vay n\u1ee3, ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1ec3 l\u1ea1i th\u00e0nh CCDC, ghi:<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 TK 214: Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf TSC\u0110<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 TK 611, 642: Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 211, 213: Nguy\u00ean gi\u00e1 TSC\u0110<\/p>\n
\u2013 Chuy\u1ec3n TSC\u0110 t\u1eeb ngu\u1ed3n qu\u1ef9 ph\u00fac l\u1ee3i th\u00e0nh CCDC, ghi:<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 TK 214: Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf TSC\u0110<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 TK 35332: Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 211, 213: Nguy\u00ean gi\u00e1 TSC\u0110<\/p>\n
\u00a0 \u2013 Chuy\u1ec3n TSC\u0110 t\u1eeb ngu\u1ed3n qu\u1ef9 ho\u1ea1t \u0111\u1ed9ng ph\u00e1t tri\u1ec3n s\u1ef1 nghi\u1ec7p th\u00e0nh CCDC, ghi:<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 TK 214: Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf TSC\u0110<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 TK 611, 642, 154, 641: Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 211, 213: Nguy\u00ean gi\u00e1 TSC\u0110<\/p>\n
\u00a0 \u2013 \u0110\u1ed3ng th\u1eddi ghi t\u0103ng \u0111\u1ec3 theo d\u00f5i c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111ang s\u1eed d\u1ee5ng, ghi:<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0N\u1ee3 TK 003: C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111ang s\u1eed d\u1ee5ng<\/p>\n<\/div><\/div>\n
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3. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/h3>\n
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3.1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 chuy\u1ec3n th\u00e0nh CCDC:<\/strong><\/h4>\n
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C\u0103n c\u1ee9 quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110, th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng ki\u1ec3m k\u00ea, \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110.<\/li>\n
H\u1ed9i \u0111\u1ed3ng th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110.<\/li>\n
Sau khi ki\u1ec3m k\u00ea v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110, H\u1ed9i \u0111\u1ed3ng c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110, l\u1eadp Bi\u00ean b\u1ea3n \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 trong \u0111\u00f3 n\u00eau r\u00f5 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n sau khi \u0111\u00e1nh gi\u00e1 l\u1ea1i g\u1eedi Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb ph\u00ea duy\u1ec7t.<\/li>\n
Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb ph\u00ea duy\u1ec7t Bi\u00ean b\u1ea3n \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 v\u00e0 g\u1eedi l\u00ean \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean v\u00e0 c\u01a1 quan t\u00e0i ch\u00ednh c\u00f9ng c\u1ea5p (B\u1ed9 t\u00e0i ch\u00ednh, S\u1edf t\u00e0i ch\u00ednh, ph\u00f2ng t\u00e0i ch\u00ednh) th\u1ea9m tra v\u00e0 ph\u00ea duy\u1ec7t.<\/li>\n
\u0110\u01a1n v\u1ecb c\u1ea5p tr\u00ean ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan t\u00e0i ch\u00ednh \u0111\u1ed3ng c\u1ea5p th\u1ea9m \u0111\u1ecbnh Bi\u00ean b\u1ea3n \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 v\u00e0 h\u1ed3 s\u01a1 ki\u1ec3m k\u00ea, \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 c\u1ee7a \u0111\u01a1n v\u1ecb.<\/li>\n
C\u0103n c\u1ee9 v\u00e0o BB \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 \u0111\u01b0\u1ee3c c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t, k\u1ebf to\u00e1n r\u00e0 so\u00e1t l\u1ea1i danh s\u00e1ch TSC\u0110, \u0111\u1ed1i v\u1edbi c\u00e1c TSC\u0110 kh\u00f4ng c\u00f2n \u0111\u1ee7 ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110, l\u1eadp danh s\u00e1ch \u0111\u1ec1 ngh\u1ecb chuy\u1ec3n sang CCDC g\u1eedi k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb ph\u00ea duy\u1ec7t.<\/li>\n
K\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb ph\u00ea duy\u1ec7t danh s\u00e1ch \u0111\u1ec1 ngh\u1ecb chuy\u1ec3n t\u1eeb TSC\u0110 sang CCDC.<\/li>\n
K\u1ebf to\u00e1n c\u0103n c\u1ee9 danh s\u00e1ch ghi t\u0103ng CDCD tr\u00ean s\u1ed5 theo d\u00f5i CCDC, v\u00e0 ghi gi\u1ea3m TSC\u0110 tr\u00ean s\u1ed5 TSC\u0110, v\u00e0 h\u1ea1ch to\u00e1n v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/li>\n<\/ul>\n
3.2. Tr\u01b0\u1eddng h\u1ee3p ghi gi\u1ea3m TSC\u0110 chuy\u1ec3n th\u00e0nh CCDC do kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 TSC\u0110 theo quy \u0111\u1ecbnh m\u1edbi<\/strong><\/h4>\n
Khi c\u00f3 quy \u0111\u1ecbnh m\u1edbi thay \u0111\u1ed5i ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110 theo TT23\/2023\/TT-BTC v\u1ec1 ti\u00eau chu\u1ea9n x\u00e1c \u0111\u1ecbnh TSC\u0110 theo h\u01b0\u1edbng d\u1eabn T\u1ea1i \u0111\u00e2y<\/a>, quy tr\u00ecnh th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n
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K\u1ebf to\u00e1n TSC\u0110 th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 danh m\u1ee5c TSC\u0110 \u0111ang s\u1eed d\u1ee5ng t\u1ea1i \u0111\u01a1n v\u1ecb, l\u1eadp danh s\u00e1ch c\u00e1c TSC\u0110 kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn TSC\u0110 \u0111\u1ec1 ngh\u1ecb chuy\u1ec3n sang CCDC v\u00e0 tr\u00ecnh K\u00ea to\u00e1n tr\u01b0\u1edfng v\u00e0 Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb ph\u00ea duy\u1ec7t.<\/li>\n
Sau khi K\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb ph\u00ea duy\u1ec7t, k\u1ebf to\u00e1n TSC\u0110 th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n gi\u1ea3m TSC\u0110, ghi s\u1ed5 TSC\u0110, h\u1ea1ch to\u00e1n gi\u1ea3m ngu\u1ed3n kinh ph\u00ed h\u00ecnh th\u00e0nh TSC\u0110, h\u1ea1ch to\u00e1n t\u0103ng chi ph\u00ed ch\u1edd ph\u00e2n b\u1ed5 (n\u1ebfu c\u00f3) v\u00e0 v\u00e0o s\u1ed5 theo d\u00f5i CCDC.<\/li>\n<\/ul>\n<\/div><\/div>\n
<\/span><\/p>\n
4. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n
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B\u01b0\u1edbc 1:<\/strong> Va\u0300o nghi\u1ec7p v\u1ee5 T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c.
\n<\/strong><\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 2:<\/strong> Khai b\u00e1o ch\u1ee9ng t\u1eeb Ghi gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/p>\n
\n
Nh\u1eadp Di\u1ec5n gi\u1ea3i:<\/strong> t\u00f3m t\u1eaft n\u1ed9i dung ch\u1ee9ng t\u1eeb.<\/li>\n
Nh\u1eadp th\u00f4ng tin chi ti\u1ebft t\u1ea1i tab H\u1ea1ch to\u00e1n<\/strong>:<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong>.<\/p>\n
B\u01b0\u1edbc 4:<\/strong> Ghi t\u0103ng CCDC, anh\/ch\u1ecb xem h\u01b0\u1edbng d\u1eabn\u00a0t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"
Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/p>\n","protected":false},"author":7,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[291],"ht-kb-tag":[],"class_list":["post-13441","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ghi-giam-thanh-ly-tscd-khong-dung-phan-he-tscd-va-pm-qlts"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/13441","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=13441"}],"version-history":[{"count":5,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/13441\/revisions"}],"predecessor-version":[{"id":76827,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/13441\/revisions\/76827"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=13441"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=13441"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=13441"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

4. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n<\/div>