{"id":5665,"date":"2020-08-18T10:01:39","date_gmt":"2020-08-18T10:01:39","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&p=5665"},"modified":"2026-04-23T09:25:37","modified_gmt":"2026-04-23T02:25:37","slug":"khai-bao-tscd-vua-dung-cho-hoat-dong-hcsn-vua-dung-cho-hoat-dong-sxkd-thi-lam-nhu-the-nao","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/khai-bao-tscd-vua-dung-cho-hoat-dong-hcsn-vua-dung-cho-hoat-dong-sxkd-thi-lam-nhu-the-nao\/","title":{"rendered":"T\u00f4i mu\u1ed1n khai b\u00e1o TSC\u0110 tr\u1ef1c ti\u1ebfp tr\u00ean ph\u1ea7n m\u1ec1m iHOS K\u1ebf to\u00e1n v\u1eeba d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng HCSN v\u1eeba d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng SXKD th\u00ec l\u00e0m nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"

1. T\u1ed5ng quan<\/h3>\n
B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch khai b\u00e1o T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) tr\u00ean ph\u1ea7n m\u1ec1m iHOS K\u1ebf to\u00e1n s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho c\u1ea3 h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p (HCSN) v\u00e0 s\u1ea3n xu\u1ea5t kinh doanh (SXKD). Vi\u1ec7c khai b\u00e1o T\u1ef7 l\u1ec7 s\u1eed d\u1ee5ng v\u00e0o SXKD (%)<\/strong> cho ph\u00e9p ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb hao m\u00f2n cho ph\u1ea7n HCSN v\u00e0 kh\u1ea5u hao cho ph\u1ea7n SXKD theo \u0111\u00fang t\u1ef7 l\u1ec7 th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng.<\/p>\n

2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n
\n<\/b><\/h3>\n
B\u01b0\u1edbc 1: Th\u00eam m\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/p>\n
\n
Va\u0300o ph\u00e2n h\u1ec7 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>, ch\u1ecdn Khai b\u00e1o T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>, nh\u1ea5n “Th\u00eam<\/strong>“<\/li>\n
Khai b\u00e1o c\u00e1o Th\u00f4ng tin chung<\/b> v\u1ec1 t\u00e0i s\u1ea3n (nh\u1eefng \u00f4 c\u00f3 d\u1ea5u (*) b\u1eaft bu\u1ed9c \u0111i\u1ec1n ho\u1eb7c ch\u1ecdn) chi ti\u1ebft t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 2: Khai b\u00e1o t\u1ef7 l\u1ec7 s\u1eed d\u1ee5ng v\u00e0o SXKD<\/strong><\/p>\n
\n
T\u1ea1i tab Th\u00f4ng tin hao m\u00f2n\/kh\u1ea5u hao.<\/strong><\/li>\n
T\u1ea1i tr\u01b0\u1eddng T\u1ef7 l\u1ec7 SD v\u00e0o SXKD (%)<\/b>, nh\u1eadp t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m m\u00e0 t\u00e0i s\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng S\u1ea3n xu\u1ea5t kinh doanh<\/li>\n
Khai b\u00e1o K\u1ef3 t\u00ednh kh\u1ea5u hao, Th\u1eddi gian t\u00ednh kh\u1ea5u hao t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<\/ul>\n
L\u01b0u \u00fd:<\/strong><\/p>\n
\n
\n
T\u1ef7 l\u1ec7 SD v\u00e0o SXKD l\u00e0 ph\u1ea7n tr\u0103m gi\u00e1 tr\u1ecb TSC\u0110 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/strong>.<\/p>\n<\/li>\n
\n
Ph\u1ea7n c\u00f2n l\u1ea1i (100% – t\u1ef7 l\u1ec7 SXKD) s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh cho ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p (HCSN)<\/strong>.<\/p>\n<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
Nh\u1ea5n C\u1ea5t<\/strong><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch khai b\u00e1o T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) tr\u00ean ph\u1ea7n m\u1ec1m iHOS K\u1ebf to\u00e1n s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho c\u1ea3 h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p (HCSN) v\u00e0 s\u1ea3n xu\u1ea5t kinh doanh (SXKD). Vi\u1ec7c khai b\u00e1o T\u1ef7 l\u1ec7 s\u1eed d\u1ee5ng v\u00e0o SXKD (%) cho…<\/p>\n","protected":false},"author":2,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[85],"ht-kb-tag":[],"class_list":["post-5665","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-nghiep-vu-tai-san-co-dinh"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/5665","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\/2"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=5665"}],"version-history":[{"count":6,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/5665\/revisions"}],"predecessor-version":[{"id":76833,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/5665\/revisions\/76833"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=5665"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=5665"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=5665"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}