<\/span><\/p>\n

1. T\u1ed5ng quan<\/strong><\/h3>\n
<\/div>
\n
B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch h\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 ghi gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110)<\/strong> trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u01b0 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n, \u0111i\u1ec1u chuy\u1ec3n, chuy\u1ec3n th\u00e0nh c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 (CCDC)<\/strong> ho\u1eb7c gi\u1ea3m do ki\u1ec3m k\u00ea thi\u1ebfu<\/strong>, gi\u00fap k\u1ebf to\u00e1n ghi nh\u1eadn \u0111\u00fang gi\u00e1 tr\u1ecb v\u00e0 ngu\u1ed3n h\u00ecnh th\u00e0nh TSC\u0110 khi gi\u1ea3m tr\u00ean s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n
N\u1ed9i dung g\u1ed3m c\u00e1c b\u00fat to\u00e1n \u0111\u1ecbnh kho\u1ea3n chi ti\u1ebft<\/strong> cho t\u1eebng ngu\u1ed3n kinh ph\u00ed v\u00e0 h\u00ecnh th\u1ee9c ghi gi\u1ea3m, gi\u00fap anh\/ch\u1ecb d\u1ec5 d\u00e0ng \u00e1p d\u1ee5ng v\u00e0 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c tr\u00ean b\u00e1o c\u00e1o k\u1ebf to\u00e1n.<\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n
<\/div>
\n\n\n\n
\n<\/div><\/div>\n
<\/span><\/p>\n
2.1. H\u1ea1ch to\u00e1n gi\u1ea3m TSC\u0110 do thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n ho\u1eb7c \u0111i\u1ec1u chuy\u1ec3n cho \u0111\u01a1n v\u1ecb kh\u00e1c<\/h4>\n
<\/div>
\n
\n
H\u1ea1ch to\u00e1n gi\u1ea3m TSC\u0110 do thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n ho\u1eb7c \u0111i\u1ec1u chuy\u1ec3n cho \u0111\u01a1n v\u1ecb kh\u00e1c h\u00ecnh th\u00e0nh t\u1eeb ngu\u1ed3n NSNN, ngu\u1ed3n vi\u1ec7n tr\u1ee3, vay n\u1ee3, ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1ec3 l\u1ea1i, ngu\u1ed3n thu ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5, qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p:<\/strong><\/li>\n<\/ul>\n
N\u01a1\u0323 TK 811 – Chi ph\u00ed kh\u00e1c (Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/p>\n
N\u1ee3 TK 214 \u2013 Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n
Co\u0301 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/p>\n
\n
H\u1ea1ch to\u00e1n gi\u1ea3m TSC\u0110 do thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n ho\u1eb7c \u0111i\u1ec1u chuy\u1ec3n cho \u0111\u01a1n v\u1ecb kh\u00e1c h\u00ecnh th\u00e0nh t\u1eeb qu\u1ef9 ph\u00fac l\u1ee3i:<\/strong><\/li>\n<\/ul>\n
N\u1ee3 TK 35332 \u2013 Qu\u1ef9 ph\u00fac l\u1ee3i h\u00ecnh th\u00e0nh TSC\u0110<\/p>\n
N\u1ee3 TK 214 \u2013 Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n
Co\u0301 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
2.2 Ghi gi\u1ea3m TSC\u0110 do kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ti\u00eau chu\u1ea9n, chuy\u1ec3n th\u00e0nh CCDC<\/h4>\n
<\/div>
\n
\n
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:<\/strong><\/li>\n<\/ul>\n
\u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 TK 214 \u2013 Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 TK 611, 242 – 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
\n
Chuy\u1ec3n TSC\u0110 t\u1eeb ngu\u1ed3n qu\u1ef9 ph\u00fac l\u1ee3i th\u00e0nh CCDC, ghi:<\/strong><\/li>\n<\/ul>\n
\u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 TK 214 \u2013 Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/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
\n
\u00a0 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:<\/strong><\/li>\n<\/ul>\n
\u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 TK 214 \u2013 Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/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<\/div><\/div>\n
<\/span><\/p>\n
2.3 Ghi gi\u1ea3m TSC\u0110 do ph\u00e1t hi\u1ec7n thi\u1ebfu sau ki\u1ec3m k\u00ea<\/h4>\n
<\/div>
\n
M\u1ecdi tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n th\u1eeba, thi\u1ebfu TSC\u0110 \u0111\u1ec1u ph\u1ea3i truy t\u00ecm nguy\u00ean nh\u00e2n, ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00e0 x\u1eed l\u00fd k\u1ecbp th\u1eddi. H\u1ea1ch to\u00e1n TSC\u0110 th\u1eeba, thi\u1ebfu ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n
2.3.1 Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p TSC\u0110 hi\u0300nh tha\u0300nh t\u01b0\u0300 ngu\u00f4\u0300n NSNN, ngu\u00f4\u0300n vi\u00ea\u0323n tr\u01a1\u0323 kh\u00f4ng hoa\u0300n la\u0323i, ngu\u00f4\u0300n vay n\u01a1\u0323 n\u01b0\u01a1\u0301c ngoa\u0300i, ngu\u00f4\u0300n phi\u0301 kh\u00e2\u0301u tr\u01b0\u0300, \u0111\u00ea\u0309 la\u0323i, khi ph\u00e1t hi\u1ec7n thi\u1ebfu:<\/strong><\/p>\n
\n
Trong th\u01a1\u0300i gian ch\u01a1\u0300 quy\u00ea\u0301t \u0111i\u0323nh x\u01b0\u0309 ly\u0301, k\u00ea\u0301 toa\u0301n c\u0103n c\u01b0\u0301 va\u0300o k\u00ea\u0301t qua\u0309 ki\u00ea\u0309m k\u00ea \u0111\u00ea\u0309 ghi gia\u0309m TSC\u0110, ghi:<\/li>\n<\/ul>\n
N\u01a1\u0323 TK 138 \u2013 Pha\u0309i thu kha\u0301c (1381) (gia\u0301 tri\u0323 co\u0300n la\u0323i)<\/p>\n
N\u1ee3 TK 214 \u2013 Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n
Co\u0301 TK 211: TSC\u0110 h\u01b0\u0303u hi\u0300nh (Nguy\u00ean gia\u0301)<\/p>\n
\n
Khi co\u0301 quy\u00ea\u0301t \u0111i\u0323nh x\u01b0\u0309 ly\u0301, c\u0103n c\u01b0\u0301 t\u01b0\u0300ng tr\u01b0\u01a1\u0300ng h\u01a1\u0323p cu\u0323 th\u00ea\u0309, ghi:<\/li>\n<\/ul>\n
N\u1ee3 TK 111, 112, 334, 611, 614\u2026<\/p>\n
C\u00f3 TK 1381: Ph\u1ea3i thu kh\u00e1c<\/p>\n
2.3.2 TSC\u0110 hi\u0300nh tha\u0300nh t\u01b0\u0300 ca\u0301c quy\u0303:<\/strong><\/p>\n
\u2013 Trong th\u01a1\u0300i gian ch\u01a1\u0300 quy\u00ea\u0301t \u0111i\u0323nh x\u01b0\u0309 ly\u0301, k\u00ea\u0301 toa\u0301n c\u0103n c\u01b0\u0301 va\u0300o k\u00ea\u0301t qua\u0309 ki\u00ea\u0309m k\u00ea \u0111\u00ea\u0309 ghi gia\u0309m TSC\u0110, ghi:<\/p>\n
N\u01a1\u0323 TK 138 \u2013 Pha\u0309i thu kha\u0301c (1381) (gia\u0301 tri\u0323 co\u0300n la\u0323i)<\/p>\n
N\u1ee3 TK 214 \u2013 Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n
Co\u0301 TK 211: TSC\u0110 h\u01b0\u0303u hi\u0300nh (Nguy\u00ean gia\u0301)<\/p>\n
\n
Khi co\u0301 quy\u00ea\u0301t \u0111i\u0323nh x\u01b0\u0309 ly\u0301, c\u0103n c\u01b0\u0301 t\u01b0\u0300ng tr\u01b0\u01a1\u0300ng h\u01a1\u0323p cu\u0323 th\u00ea\u0309, ghi:<\/li>\n<\/ul>\n
N\u1ee3 TK 111, 112, 334, \u2026<\/p>\n
C\u00f3 TK 138: Ph\u1ea3i thu kh\u00e1c(1381)<\/p>\n
\u0110\u00f4\u0300ng th\u01a1\u0300i, ghi:<\/p>\n
N\u01a1\u0323 TK 353 \u2013 Ca\u0301c quy\u0303 ph\u1ea3i tr\u1ea3 (35332) (s\u00f4\u0301 \u0111a\u0303 thu h\u00f4\u0300i \u0111\u01b0\u01a1\u0323c)<\/p>\n
Co\u0301 TK 353 \u2013 Ca\u0301c quy\u0303 ph\u1ea3i tr\u1ea3 (35331) (s\u00f4\u0301 \u0111a\u0303 thu h\u00f4\u0300i \u0111\u01b0\u01a1\u0323c)<\/p>\n
\n
Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p kh\u00f4ng thu h\u00f4\u0300i \u0111\u01b0\u01a1\u0323c n\u00ea\u0301u \u0111\u01b0\u01a1\u0323c c\u00e2\u0301p co\u0301 th\u00e2\u0309m quy\u00ea\u0300n cho phe\u0301p ghi gia\u0309m quy\u0303, ghi:<\/li>\n<\/ul>\n
N\u01a1\u0323 TK\u00a0 4311, 35332<\/p>\n
Co\u0301 TK 138: Ph\u1ea3i thu kh\u00e1c (1381)<\/p>\n
2.3.3 TSC\u0110 thu\u00f4\u0323c ngu\u00f4\u0300n v\u00f4\u0301n kinh doanh ho\u0103\u0323c ngu\u00f4\u0300n v\u00f4\u0301n vay ph\u00e1t hi\u1ec7n thi\u1ebfu ch\u01b0a r\u00f5 nguy\u00ean nh\u00e2n:<\/strong><\/p>\n
\n
\u00a0C\u0103n c\u01b0\u0301 va\u0300o k\u00ea\u0301t qua\u0309 ki\u00ea\u0309m k\u00ea \u0111\u00ea\u0309 ghi gia\u0309m TSC\u0110:<\/li>\n<\/ul>\n
N\u01a1\u0323 TK 138 \u2013 Pha\u0309i thu kha\u0301c (1381) (gia\u0301 tri\u0323 co\u0300n la\u0323i)<\/p>\n
N\u1ee3 TK 214 \u2013 Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n
Co\u0301 TK 211: TSC\u0110 h\u01b0\u0303u hi\u0300nh (Nguy\u00ean gia\u0301)<\/p>\n
\n
Khi co\u0301 quy\u00ea\u0301t \u0111i\u0323nh x\u01b0\u0309 ly\u0301 ph\u00e2\u0300n gia\u0301 tri\u0323 co\u0300n la\u0323i cu\u0309a TSC\u0110 thi\u00ea\u0301u, c\u0103n c\u01b0\u0301 va\u0300o quy\u00ea\u0301t \u0111i\u0323nh x\u01b0\u0309 ly\u0301 \u0111\u00ea\u0309 ghi va\u0300o ca\u0301c ta\u0300i khoa\u0309n li\u00ean quan, ghi:<\/li>\n<\/ul>\n
N\u1ee3 TK 111, 112, 334,\u2026<\/p>\n
C\u00f3 TK 138: Ph\u1ea3i thu kh\u00e1c (1381)<\/p>\n<\/div><\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
<\/p>\n","protected":false},"author":13,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[291],"ht-kb-tag":[],"class_list":["post-63119","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\/63119","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\/13"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=63119"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/63119\/revisions"}],"predecessor-version":[{"id":77033,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/63119\/revisions\/77033"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=63119"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=63119"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=63119"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}