{"id":13465,"date":"2020-12-04T10:21:14","date_gmt":"2020-12-04T03:21:14","guid":{"rendered":"http:\/\/helpmimosa2020.misa.vn\/?post_type=ht_kb&#038;p=13465"},"modified":"2025-11-07T18:31:06","modified_gmt":"2025-11-07T11:31:06","slug":"tinh-hao-mon-tscd-khong-dung-phan-he-tscd-va-pm-qlts","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/tinh-hao-mon-tscd-khong-dung-phan-he-tscd-va-pm-qlts\/","title":{"rendered":"T\u00ednh hao m\u00f2n TSC\u0110 (Kh\u00f4ng theo d\u00f5i tr\u00ean MISA)"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>1. T\u1ed5ng quan<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u00e0i vi\u1ebft h\u1edbng d\u1eabn h\u1ea1ch to\u00e1n b\u00fat to\u00e1n t\u00ednh hao m\u00f2n\/kh\u1ea5u hao TSC\u0110 cu\u1ed1i k\u1ef3 khi \u0111\u01a1n v\u1ecb kh\u00f4ng theo d\u00f5i T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) tr\u00ean ph\u1ea7n m\u1ec1m MISA, \u0111\u1ea3m b\u1ea3o ph\u1ea3n \u00e1nh \u0111\u00fang chi ph\u00ed v\u00e0 hao m\u00f2n l\u0169y k\u1ebf theo ngu\u1ed3n h\u00ecnh th\u00e0nh.Vi\u1ec7c n\u00e0y gi\u00fap x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n, ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>2. \u00d0\u1ecbnh kho\u1ea3n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Cu\u1ed1i n\u0103m, c\u0103n c\u1ee9 v\u00e0o B\u1ea3ng t\u00ednh hao m\u00f2n TSC\u0110, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hao m\u00f2n TSC\u0110 h\u1eefu h\u00ecnh v\u00e0 TSC\u0110 v\u00f4 h\u00ecnh hi\u1ec7n c\u00f3:<\/p>\n<h4><strong>a. TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb ngu\u1ed3n NSNN ho\u0103\u0323c ngu\u00f4\u0300n vi\u00ea\u0323n tr\u01a1\u0323, vay n\u01a1\u0323 n\u01b0\u01a1\u0301c ngoa\u0300i, ph\u00ed l\u1ec7 ph\u00ed \u0111\u1ec3 l\u1ea1i, ngu\u1ed3n vi\u1ec7n tr\u1ee3, t\u00e0i tr\u1ee3 bi\u1ebfu t\u1eb7ng nh\u1ecf l\u1ebb, ngu\u1ed3n v\u1ed1n ODA du\u0300ng cho hoa\u0323t \u0111\u00f4\u0323ng ha\u0300nh chi\u0301nh, hoa\u0323t \u0111\u00f4\u0323ng d\u01b0\u0323 a\u0301n, ghi:<\/strong><\/h4>\n<ul style=\"list-style-type: circle;\">\n<li>V\u1edbi ngu\u1ed3n kinh ph\u00ed giao t\u1ef1 ch\u1ee7\n<ul style=\"list-style-type: square;\">\n<li>\u0110\u1ed1i v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb kh\u00e1c kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng SXKD<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u01a1\u0323 TK 6123<\/p>\n<p style=\"padding-left: 80px;\">Co\u0301 TK 214 &#8211; Kh\u00e2\u0301u hao va\u0300 hao mo\u0300n luy\u0303 k\u00ea\u0301 TSC\u0110<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li>\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb SNCL, \u0111\u01a1n v\u1ecb kh\u00e1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng SXKD<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u01a1\u0323 TK 6423<\/p>\n<p style=\"padding-left: 80px;\">Co\u0301 TK 214 &#8211; Kh\u00e2\u0301u hao va\u0300 hao mo\u0300n luy\u0303 k\u00ea\u0301 TSC\u0110<\/p>\n<ul style=\"list-style-type: circle;\">\n<li>V\u1edbi ngu\u1ed3n kinh ph\u00ed giao kh\u00f4ng t\u1ef1 ch\u1ee7 (kh\u00f4ng ph\u00e2n bi\u1ec7t lo\u1ea1i h\u00ecnh \u0111\u01a1n v\u1ecb)<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u01a1\u0323 TK 6113<\/p>\n<p style=\"padding-left: 80px;\">Co\u0301 TK 214 &#8211; Kh\u00e2\u0301u hao va\u0300 hao mo\u0300n luy\u0303 k\u00ea\u0301 TSC\u0110<\/p>\n<h4><strong>b. TSC\u0110 h\u00ecnh th\u00e0nh t\u1eeb Qu\u1ef9 ph\u00fac l\u1ee3i:<\/strong><\/h4>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 35332: Qu\u1ef9 ph\u00fac l\u1ee3i h\u00ecnh th\u00e0nh TSC\u0110<\/p>\n<p style=\"padding-left: 80px;\">Co\u0301 TK 214 &#8211; Kh\u00e2\u0301u hao va\u0300 hao mo\u0300n luy\u0303 k\u00ea\u0301 TSC\u0110<\/p>\n<h4><strong>c. TS h\u00ecnh th\u00e0nh t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p:<\/strong><\/h4>\n<p style=\"padding-left: 40px;\">N\u01a1\u0323 TK 6423<\/p>\n<p style=\"padding-left: 80px;\">Co\u0301 TK 214 &#8211; Kh\u00e2\u0301u hao va\u0300 hao mo\u0300n luy\u0303 k\u00ea\u0301 TSC\u0110<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>3. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>a. Cu\u1ed1i n\u0103m, k\u1ebf to\u00e1n t\u00ednh hao m\u00f2n (\u0111\u1ed1i v\u1edbi c\u00e1c TSC\u0110 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p) v\u00e0 t\u00ednh kh\u1ea5u hao TSC\u0110 (\u0111\u1ed1i v\u1edbi TSC\u0110 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng SXKD) theo quy \u0111\u1ecbnh.<\/p>\n<p>b. K\u1ebf to\u00e1n h\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 hao m\u00f2n v\u00e0 ghi s\u1ed5 TSC\u0110.<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>4. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Va\u0300o menu <strong>T\u1ed5ng h\u1ee3p\\ Quy tr\u00ecnh\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c,<\/strong>nh\u1ea5n<strong> Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c.<br \/>\n<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-51901\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/R12-40.png\" alt=\"\" width=\"1351\" height=\"709\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/R12-40.png 1351w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-40-300x157.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-40-1024x537.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-40-768x403.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-40-50x26.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-40-60x31.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-40-100x52.png 100w\" sizes=\"auto, (max-width: 1351px) 100vw, 1351px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Khai b\u00e1o th\u00f4ng tin tr\u00ean<strong>\u00a0Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c:<\/strong><\/p>\n<ul>\n<li>Nh\u1eadp\u00a0<strong>Di\u1ec5n gi\u1ea3i<\/strong>.<\/li>\n<li>Nh\u1eadp th\u00f4ng tin\u00a0<strong>Ch\u1ee9ng t\u1eeb<\/strong>.<\/li>\n<li>Nh\u1eadp th\u00f4ng tin chi ti\u1ebft c\u1ee7a ch\u1ee9ng t\u1eeb TK N\u1ee3 , TK C\u00f3 t\u01b0\u01a1ng \u1ee9ng theo t\u1eebng ngu\u1ed3n nh\u01b0 m\u1ee5c 2.\u0110\u1ecbnh kho\u1ea3n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-51899\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/R12-39.png\" alt=\"\" width=\"1351\" height=\"754\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/R12-39.png 1351w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-39-300x167.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-39-1024x571.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-39-768x429.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-39-50x28.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-39-60x33.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-39-100x56.png 100w\" sizes=\"auto, (max-width: 1351px) 100vw, 1351px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":7,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[241],"ht-kb-tag":[],"class_list":["post-13465","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-tai-san-co-dinh"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/13465","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=13465"}],"version-history":[{"count":5,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/13465\/revisions"}],"predecessor-version":[{"id":63231,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/13465\/revisions\/63231"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=13465"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=13465"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=13465"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}