{"id":72331,"date":"2026-01-26T15:02:22","date_gmt":"2026-01-26T08:02:22","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=72331"},"modified":"2026-05-27T16:42:41","modified_gmt":"2026-05-27T09:42:41","slug":"lap-b04a-bctc-thuyet-minh-chi-tiet-so-lieu-tai-san-ket-cau-ha-tang-don-vi-duoc-giao-quan-ly-nhung-khong-truc-tiep-khai-thac-su-dung","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/lap-b04a-bctc-thuyet-minh-chi-tiet-so-lieu-tai-san-ket-cau-ha-tang-don-vi-duoc-giao-quan-ly-nhung-khong-truc-tiep-khai-thac-su-dung\/","title":{"rendered":"L\u1eadp B04a\/BCTC: Thuy\u1ebft minh chi ti\u1ebft s\u1ed1 li\u1ec7u t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd nh\u01b0ng kh\u00f4ng tr\u1ef1c ti\u1ebfp khai th\u00e1c, s\u1eed d\u1ee5ng"},"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 n\u00e0y nh\u1eb1m h\u01b0\u1edbng d\u1eabn b\u1ea1n c\u00f3 th\u1ec3 l\u1eadp b\u00e1o c\u00e1o Thuy\u1ebft minh chi ti\u1ebft s\u1ed1 li\u1ec7u t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd nh\u01b0ng kh\u00f4ng tr\u1ef1c ti\u1ebfp khai th\u00e1c s\u1eed d\u1ee5ng.<\/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. Nguy\u00ean nh\u00e2n v\u00e0 gi\u1ea3i ph\u00e1p<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Thuy\u1ebft minh chi ti\u1ebft c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd nh\u01b0ng kh\u00f4ng tr\u1ef1c ti\u1ebfp khai th\u00e1c \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean c\u00e1c t\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng c\u1ee7a \u0111\u01a1n v\u1ecb (bao g\u1ed3m TK 021, 022, 023, 024, 025,\u2026) theo ph\u00e2n lo\u1ea1i t\u1eebng nh\u00f3m, lo\u1ea1i t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng quy \u0111\u1ecbnh t\u1ea1i ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng, theo s\u1ed1 li\u1ec7u t\u1ea1i ng\u00e0y kho\u00e1 s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, thuy\u1ebft minh theo nguy\u00ean gi\u00e1 (bao g\u1ed3m s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m, s\u1ed1 t\u0103ng trong n\u0103m, s\u1ed1 gi\u1ea3m trong n\u0103m, s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m); gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf (bao g\u1ed3m s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m, s\u1ed1 t\u0103ng trong n\u0103m, s\u1ed1 gi\u1ea3m trong n\u0103m, s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m), gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i (bao g\u1ed3m s\u1ed1 \u0111\u1ea7u n\u0103m, s\u1ed1 cu\u1ed1i n\u0103m) \u0111\u1ec3 cung c\u1ea5p th\u00f4ng tin cho l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc.<\/li>\n<li>\u0110\u1ed3ng th\u1eddi, \u0111\u01a1n v\u1ecb ph\u1ea3i thuy\u1ebft minh chi ti\u1ebft t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng cu\u1ed1i n\u0103m \u0111\u00e3 hao m\u00f2n h\u1ebft nh\u01b0ng v\u1eabn c\u00f2n s\u1eed d\u1ee5ng (chi ti\u1ebft t\u1eebng t\u00e0i s\u1ea3n, theo nguy\u00ean gi\u00e1); thuy\u1ebft minh chi ti\u1ebft t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng cu\u1ed1i n\u0103m kh\u00f4ng c\u00f2n s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c, \u0111ang ch\u1edd thanh l\u00fd (chi ti\u1ebft t\u1eebng t\u00e0i s\u1ea3n, theo nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i); thuy\u1ebft minh chi ti\u1ebft kh\u00e1c v\u1ec1 t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp khai th\u00e1c, s\u1eed d\u1ee5ng (n\u1ebfu c\u00f3).<\/li>\n<li><strong>C\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n hi\u1ec3n th\u1ecb tr\u00ean B04a\/BCTC g\u1ed3m:<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">T\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng giao th\u00f4ng (TK 021)<\/p>\n<p style=\"padding-left: 40px;\">T\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng th\u1ee7y l\u1ee3i (TK 022)<\/p>\n<p style=\"padding-left: 40px;\">T\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng c\u1ea5p n\u01b0\u1edbc s\u1ea1ch (TK 023)<\/p>\n<p style=\"padding-left: 40px;\">T\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng ch\u1ee3 (TK 024)<\/p>\n<p style=\"padding-left: 40px;\">T\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng c\u1ee5m c\u00f4ng nghi\u1ec7p (TK 025)<\/p>\n<p style=\"padding-left: 40px;\">T\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng kh\u00e1c (TK 029)<\/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. 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>\u00a0\u0110\u01a1n v\u1ecb c\u1ea7n t\u00edch ch\u1ecdn\u00a0<strong>Theo d\u00f5i t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng<\/strong>\u00a0trong m\u1ee5c<strong>\u00a0\u2699\u00a0Thi\u1ebft l\u1eadp\\T\u00f9y ch\u1ecdn.<\/strong>\u00a0Xem h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/khong-thay-tai-khoan-ha-tang-duong-bo-giao-thong-thuy-loi-thi-lam-the-nao\/\" target=\"_blank\" rel=\"noopener\"><strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/01\/R16-30.jpg\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0V\u00e0o m\u1ee5c\u00a0<strong>T\u1ed5ng h\u1ee3p,<\/strong>\u00a0ch\u1ecdn<strong>\u00a0L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/01\/R16-31.jpg\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:\u00a0<\/strong>Khai b\u00e1o tham s\u1ed1 l\u1eadp b\u00e1o c\u00e1o, l\u01b0u \u00fd t\u00edch ch\u1ecdn b\u00e1o c\u00e1o<strong>\u00a0B04a\/BCTC: Thuy\u1ebft minh chi ti\u1ebft s\u1ed1 li\u1ec7u t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd nh\u01b0ng kh\u00f4ng tr\u1ef1c ti\u1ebfp khai th\u00e1c s\u1eed d\u1ee5ng.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong>\u00a0Nh\u1ea5n\u00a0<strong>\u0110\u1ed3ng \u00fd.<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/01\/R16-32.jpg\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 5<\/strong>: Nh\u1ea5n v\u00e0o b\u00e1o c\u00e1o B04a\/BCTC. Anh ch\u1ecb nh\u1eadp chi ti\u1ebft s\u1ed1 li\u1ec7u v\u00e0o theo t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n\u00a0<strong>TSHT \u0111\u01b0\u1eddng b\u1ed9, TSHT \u0111\u01b0\u1eddng s\u1eaft qu\u1ed1c gia, TSHT \u0111\u01b0\u1eddng th\u1ee7y n\u1ed9i \u0111\u1ecba, TSHT h\u00e0ng h\u1ea3i, TSHT \u0111\u01b0\u1eddng h\u00e0ng kh\u00f4ng, H\u1ea1 t\u1ea7ng th\u1ee7y l\u1ee3i, TSHT kh\u00e1c.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 6:<\/strong>\u00a0Sau \u0111\u00f3 nh\u1ea5n\u00a0<strong>C\u1ea5t.<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/05\/04a.2.png\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 7:<\/strong>\u00a0Nh\u1ea5n<strong>\u00a0In<\/strong>\u00a0\u0111\u1ec3 in b\u00e1o c\u00e1o.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/05\/04a.3.png\" \/><\/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. L\u01b0u \u00fd<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Theo\u00a0<strong>Th\u00f4ng t\u01b0 24\/2024\/TT-BTC<\/strong>\u00a0t\u1ea1i ph\u1ea7n h\u01b0\u1edbng d\u1eabn L\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1eabu\u00a0<strong>B04a\/BCTC<\/strong>\u00a0th\u00ec \u0111\u01a1n v\u1ecb t\u00ednh l\u00e0\u00a0<strong>T\u1ef7 \u0111\u1ed3ng<\/strong>, v\u00ec v\u1eady tr\u00ean ph\u1ea7n m\u1ec1m c\u0169ng hi\u1ec3n th\u1ecb \u0111\u01a1n v\u1ecb t\u00ednh\u00a0<strong>T\u1ef7 \u0111\u1ed3ng.\u00a0<\/strong>Theo h\u01b0\u1edbng d\u1eabn nh\u1eadp li\u1ec7u tr\u00ean\u00a0<strong>tool TKT KBNN<\/strong>\u00a0th\u00ec khi nh\u1eadp li\u1ec7u tr\u00ean\u00a0<strong>tool TKT KH\u00d4NG<\/strong>\u00a0nh\u1eadp \u0111\u01b0\u1ee3c s\u1ed1 th\u1eadp ph\u00e2n, anh ch\u1ecb vui l\u00f2ng nh\u1eadp s\u1ed1 \u0111\u00e3 l\u00e0m tr\u00f2n t\u1ef7 \u0111\u1ed3ng tr\u00ean\u00a0<strong>B04a\/BCTC.<\/strong><\/li>\n<li>S\u1ed1 li\u1ec7u tr\u00ean b\u00e1o c\u00e1o B04a\/BCTC hi\u1ec7n \u0111\u01b0\u1ee3c nh\u1eadp ho\u00e0n to\u00e0n th\u1ee7 c\u00f4ng, ph\u1ea7n m\u1ec1m ch\u01b0a t\u1ef1 \u0111\u1ed9ng l\u1ea5y s\u1ed1 li\u1ec7u cho b\u00e1o c\u00e1o n\u00e0y. N\u1ebfu s\u1ed1 li\u1ec7u ch\u01b0a \u0111\u00fang nh\u01b0 s\u1ed1 li\u1ec7u v\u00e0o \u0111\u00fang m\u1ee5c nh\u01b0 t\u0103ng do mua m\u1edbi hay t\u0103ng do ti\u1ebfp nh\u1eadn,\u2026, anh\/ch\u1ecb vui l\u00f2ng t\u1ef1 g\u00f5 tay v\u00e0 ch\u1ec9nh s\u1eeda l\u1ea1i.<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":57,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[929],"ht-kb-tag":[],"class_list":["post-72331","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r16"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/72331","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\/57"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=72331"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/72331\/revisions"}],"predecessor-version":[{"id":77929,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/72331\/revisions\/77929"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=72331"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=72331"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=72331"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}