{"id":17481,"date":"2023-01-18T16:33:00","date_gmt":"2023-01-18T09:33:00","guid":{"rendered":"http:\/\/qltshelp.misa.vn\/?post_type=ht_kb&p=17481"},"modified":"2026-04-18T13:42:24","modified_gmt":"2026-04-18T06:42:24","slug":"lam-the-nao-de-khai-bao-duoc-tai-san-duoi-10-trieu","status":"publish","type":"ht_kb","link":"\/tai-san\/knowledge-base\/lam-the-nao-de-khai-bao-duoc-tai-san-duoi-10-trieu\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 khai b\u00e1o T\u00e0i s\u1ea3n c\u00f3 nguy\u00ean gi\u00e1 d\u01b0\u1edbi 10 tri\u1ec7u ho\u1eb7c kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb nguy\u00ean gi\u00e1?"},"content":{"rendered":"

1. T\u1ed5ng quan<\/h3>\n
B\u00e0i vi\u1ebft n\u00e0y gi\u00fap anh\/ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh khi k\u00ea khai. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n d\u01b0\u1edbi 10 tri\u1ec7u kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh \u0111\u1eb7c th\u00f9 th\u00ec khai b\u00e1o l\u00e0 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5; n\u1ebfu ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean gi\u00e1, c\u00f3 th\u1ec3 t\u1ea1m khai b\u00e1o b\u1eb1ng nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb m\u00ecnh ho\u1eb7c \u0111\u01a1n v\u1ecb kh\u00e1c.<\/p>\n

2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n
\n
Quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean gi\u00e1 TSC\u0110 t\u1ea1i \u0111\u00e2y.<\/a><\/li>\n
Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh T\u00e0i s\u1ea3n d\u01b0\u1edbi 10 tri\u1ec7u, v\u00e0 kh\u00f4ng c\u00f3 quy\u1ebft \u0111\u1ecbnh \u0111\u1eb7c th\u00f9 c\u1ee7a B\u1ed9, T\u1ec9nh th\u00ec khai b\u00e1o l\u00e0 C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/strong>\u00a0theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y.<\/a><\/li>\n<\/ul>\n
3. L\u01b0u \u00fd<\/strong><\/em><\/h3>\n
Theo C\u00f4ng v\u0103n s\u1ed1 18607\/BTC-QLCS v\u1ec1 T\u1ed5ng ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n c\u00f4ng, trong tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n ch\u01b0a \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n v\u00e0 kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n, th\u00ec c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n l\u00e0\u00a01 \u0111\u1ed3ng<\/strong>\u00a0\u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c t\u1ed5ng ki\u1ec3m k\u00ea. Tuy nhi\u00ean, theo Th\u00f4ng t\u01b0 23\/2023\/TT-BTC, t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p (nh\u01b0 V\u0103n ph\u00f2ng H\u0110ND – UBND c\u1ee7a ch\u1ecb) ph\u1ea3i c\u00f3 nguy\u00ean gi\u00e1 t\u1eeb\u00a010.000.000 \u0111\u1ed3ng<\/strong> tr\u1edf l\u00ean. Do \u0111\u00f3, khi ch\u1ecb nh\u1eadp nguy\u00ean gi\u00e1 l\u00e0 1 \u0111\u1ed3ng v\u00e0o ph\u1ea7n m\u1ec1m IHOS T\u00e0i s\u1ea3n, ph\u1ea7n m\u1ec1m s\u1ebd b\u00e1o l\u1ed7i v\u00ec kh\u00f4ng \u0111\u00e1p \u1ee9ng ti\u00eau chu\u1ea9n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n
\u0110\u1ec3 kh\u1eafc ph\u1ee5c t\u00ecnh tr\u1ea1ng n\u00e0y, anh\/ch\u1ecb c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n theo c\u00e1c c\u00e1ch sau:<\/p>\n
C\u00e1ch 1:<\/strong> N\u1ebfu trong qu\u00e1 tr\u00ecnh t\u1ed5ng ki\u1ec3m k\u00ea, \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n ch\u01b0a theo d\u00f5i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n v\u00e0 kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c quy\u1ec1n x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n \u0111\u00f3 b\u1eb1ng nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb m\u00ecnh ho\u1eb7c \u0111\u01a1n v\u1ecb kh\u00e1c<\/strong> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7.<\/p>\n
C\u00e1ch 2:<\/strong> \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n ch\u01b0a \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n v\u00e0 kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u00ec x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n l\u00e0 1 \u0111\u1ed3ng v\u00e0 \u0111\u01b0a v\u00e0o tab T\u00e0i s\u1ea3n ngo\u00e0i danh s\u00e1ch<\/strong>.<\/p>\n
\n
T\u1ea1i ch\u1ee9ng t\u1eeb t\u1ed5ng ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, ch\u1ecdn tab\u00a0T\u00e0i s\u1ea3n ngo\u00e0i danh s\u00e1ch,<\/strong>\u00a0nh\u1ea5n\u00a0Th\u00eam t\u00e0i s\u1ea3n<\/strong>\u00a0g\u00f3c gi\u1eefa b\u00ean tay ph\u1ea3i v\u00e0 nh\u1eadp th\u00f4ng tin t\u00ean t\u00e0i s\u1ea3n, lo\u1ea1i t\u00e0i s\u1ea3n, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng theo th\u1ef1c t\u1ebf, nguy\u00ean gi\u00e1 v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i = 1.<\/li>\n
Nguy\u00ean gi\u00e1 v\u00e0 GTCL x\u00e1c \u0111\u1ecbnh l\u00e0 1 \u0111\u1ed3ng ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c t\u1ed5ng ki\u1ec3m k\u00ea. Sau khi ho\u00e0n th\u00e0nh vi\u1ec7c t\u1ed5ng ki\u1ec3m k\u00ea, CQ, TC, \u0110V, DN \u0111ang qu\u1ea3n l\u00fd, t\u1ea1m qu\u1ea3n l\u00fd TS c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb TS \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/em><\/li>\n<\/ul>\n
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1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y gi\u00fap anh\/ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh khi k\u00ea khai. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n d\u01b0\u1edbi 10 tri\u1ec7u kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh \u0111\u1eb7c th\u00f9 th\u00ec khai b\u00e1o l\u00e0 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5; n\u1ebfu ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c…<\/p>\n","protected":false},"author":114,"template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[155],"ht-kb-tag":[],"class_list":["post-17481","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-tai-san-cau-hoi-thuong-gap"],"_links":{"self":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/17481","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/tai-san\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/users\/114"}],"version-history":[{"count":5,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/17481\/revisions"}],"predecessor-version":[{"id":46871,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/17481\/revisions\/46871"}],"wp:attachment":[{"href":"\/tai-san\/wp-json\/wp\/v2\/media?parent=17481"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-category?post=17481"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-tag?post=17481"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}