{"id":18060,"date":"2023-05-31T10:58:55","date_gmt":"2023-05-31T03:58:55","guid":{"rendered":"http:\/\/qltshelp.misa.vn\/?post_type=ht_kb&p=18060"},"modified":"2024-03-18T13:50:18","modified_gmt":"2024-03-18T06:50:18","slug":"thong-tu-23-2023-tt-btc","status":"publish","type":"ht_kb","link":"\/tai-san\/knowledge-base\/thong-tu-23-2023-tt-btc\/","title":{"rendered":"MISA QLTS c\u1eadp nh\u1eadt c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n theo Th\u00f4ng t\u01b0 23\/2023\/TT-BTC"},"content":{"rendered":"

M\u1ee5c \u0111\u00edch:<\/strong> Gi\u00fap k\u1ebf to\u00e1n theo d\u00f5i, qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n \u0111\u00e1p \u1ee9ng \u0111\u00fang theo quy \u0111\u1ecbnh theo Th\u00f4ng t\u01b0 23\/2023\/TT-BTC<\/strong> <\/a>tr\u00ean MISA QLTS.<\/p>\n

H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n:<\/strong><\/p>\n

I. T\u1ed5ng quan Th\u00f4ng t\u01b0 23\/2023\/TT-BTC<\/strong><\/h3>\n
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Ng\u00e0y 25\/04\/2023, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 23\/2023\/TT-BTC\u00a0 (Thay th\u1ebf Th\u00f4ng t\u01b0 45\/2018\/TT-BTC)<\/em> h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd v\u00e0 t\u00ednh hao m\u00f2n, kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh do Nh\u00e0 n\u01b0\u1edbc giao cho doanh nghi\u1ec7p qu\u1ea3n l\u00fd kh\u00f4ng t\u00ednh th\u00e0nh ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p.<\/p>\n<\/li>\n
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Hi\u1ec7u l\u1ef1c thi h\u00e0nh:\u00a0<\/strong>K\u1ec3 t\u1eeb ng\u00e0y 10 th\u00e1ng 6 n\u0103m 2023 v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2023.<\/p>\n<\/li>\n
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Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh:<\/strong><\/p>\n
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Quy \u0111\u1ecbnh ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, t\u00ednh hao m\u00f2n, kh\u1ea5u hao TSC\u0110 t\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, \u0111\u01a1n v\u1ecb l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang nh\u00e2n d\u00e2n, c\u01a1 quan \u0110\u1ea3ng C\u1ed9ng s\u1ea3n Vi\u1ec7t Nam, M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i.<\/p>\n<\/li>\n
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Quy \u0111\u1ecbnh ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, t\u00ednh hao m\u00f2n, kh\u1ea5u hao T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c, c\u01a1 s\u1edf ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p c\u1ee7a t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c kh\u00e1c.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n
\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng:<\/strong>\n\n
C\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb; g\u1ed3m: C\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, \u0111\u01a1n v\u1ecb l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang nh\u00e2n d\u00e2n, c\u01a1 quan \u0110\u1ea3ng C\u1ed9ng s\u1ea3n Vi\u1ec7t Nam, M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam, c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n
Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n
C\u00e1c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c kh\u00e1c.<\/li>\n<\/ul>\n<\/li>\n
Xem th\u00eam chi ti\u1ebft Th\u00f4ng t\u01b0 23\/2023\/TT-BTC<\/a>.<\/strong><\/em><\/li>\n<\/ul>\n
II. T\u1ed5ng quan c\u00e1c \u0111i\u1ec3m thay \u0111\u1ed5i c\u1ee7a Th\u00f4ng t\u01b0 23\/2023\/TT-BTC<\/strong><\/h3>\n
1. Thay \u0111\u1ed5i ti\u00eau chu\u1ea9n x\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/p>\n
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T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tho\u1ea3 m\u00e3n 2 \u0111i\u1ec1u ki\u1ec7n:\n
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Th\u1eddi gian s\u1eed d\u1ee5ng t\u1eeb 1 n\u0103m tr\u1edf l\u00ean.<\/li>\n
Nguy\u00ean gi\u00e1 t\u1eeb 10.000.000 \u0111\u1ed3ng tr\u1edf l\u00ean.<\/li>\n<\/ul>\n<\/li>\n
B\u00ean c\u1ea1nh \u0111\u00f3, v\u1edbi c\u00e1c t\u00e0i s\u1ea3n sau:<\/strong>\n
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T\u00e0i s\u1ea3n t\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean v\u00e0 chi \u0111\u1ea7u t\u01b0<\/li>\n
T\u00e0i s\u1ea3n t\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i t\u00ednh \u0111\u1ee7 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o gi\u00e1 d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/li>\n
T\u00e0i s\u1ea3n t\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng to\u00e0n b\u1ed9 th\u1eddi gian v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh, cho thu\u00ea, li\u00ean doanh, li\u00ean k\u1ebft m\u00e0 kh\u00f4ng h\u00ecnh th\u00e0nh ph\u00e1p nh\u00e2n m\u1edbi theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n
th\u00ec T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tho\u1ea3 m\u00e3n 2 \u0111i\u1ec1u ki\u1ec7n:<\/p>\n
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Th\u1eddi gian s\u1eed d\u1ee5ng t\u1eeb 1 n\u0103m tr\u1edf l\u00ean<\/li>\n
\u0110\u00e1p \u1ee9ng ti\u00eau chu\u1ea9n v\u1ec1 nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p (quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh l\u00e0 30.000.000 \u0111\u1ed3ng)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
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V\u1edbi thay \u0111\u1ed5i n\u00e0y, c\u00e1n b\u1ed9 QLTS c\u1ea7n:\n
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Th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t c\u00e1c t\u00e0i s\u1ea3n \u0111ang s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n v\u1ec1 Nguy\u00ean gi\u00e1 theo Th\u00f4ng t\u01b0 m\u1edbi.<\/li>\n
Ghi gi\u1ea3m c\u00e1c t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u1ee7 \u0111\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n.<\/li>\n
Chuy\u1ec3n c\u00e1c t\u00e0i s\u1ea3n n\u00e0y C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0 ghi t\u0103ng c\u00e1c CCDC v\u00e0o s\u1ed5 s\u00e1ch.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
2. Thay \u0111\u1ed5i th\u1eddi gian t\u00ednh hao m\u00f2n v\u00e0 t\u1ef7 l\u1ec7 hao m\u00f2n<\/strong><\/p>\n
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Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi gian s\u1eed d\u1ee5ng v\u00e0 t\u1ef7 l\u1ec7 hao m\u00f2n:\n
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M\u00e1y photocopy:<\/p>\n
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Th\u1eddi gian t\u00ednh hao m\u00f2n: 5 n\u0103m.<\/p>\n<\/li>\n
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T\u1ef7 l\u1ec7 hao m\u00f2n: 20%.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n
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Camera gi\u00e1m s\u00e1t:<\/p>\n
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Th\u1eddi gian s\u1eed d\u1ee5ng: 5 n\u0103m.<\/p>\n<\/li>\n
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T\u1ef7 l\u1ec7 hao m\u00f2n: 20%.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n
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M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng kh\u00e1c:<\/p>\n
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Th\u1eddi gian s\u1eed d\u1ee5ng: 8 n\u0103m.<\/p>\n<\/li>\n
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T\u1ef7 l\u1ec7 hao m\u00f2n: 12.5%.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n
C\u00e1n b\u1ed9 QLTS c\u1ea7n:\n
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Th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t c\u00e1c t\u00e0i s\u1ea3n c\u00f3 thay \u0111\u1ed5i v\u1ec1 Th\u1eddi gian s\u1eed d\u1ee5ng v\u00e0 t\u1ef7 l\u1ec7 hao m\u00f2n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0.<\/li>\n
L\u1eadp ch\u1ee9ng t\u1eeb \u0111\u00e1nh gi\u00e1 l\u1ea1i thay \u0111\u1ed5i T\u1ef7 l\u1ec7 hao m\u00f2n v\u00e0 Th\u1eddi gian s\u1eed d\u1ee5ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi Ph\u1ee5 l\u1ee5c 01 c\u1ee7a Th\u00f4ng t\u01b0.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
3. Thay \u0111\u1ed5i danh m\u1ee5c lo\u1ea1i t\u00e0i s\u1ea3n<\/strong><\/p>\n
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C\u1ee5 th\u1ec3 nh\u01b0 sau:\n
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Kh\u00f4ng quy \u0111\u1ecbnh lo\u1ea1i 7 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh kh\u00e1c v\u00e0 M\u00e1y m\u00f3c thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng thu\u1ed9c l\u0129nh v\u1ef1c y t\u1ebf.<\/li>\n
Quy \u0111\u1ecbnh m\u00e1y m\u00f3c thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng thu\u1ed9c l\u0129nh v\u1ef1c v\u0103n h\u00f3a, ngh\u1ec7 thu\u1eadt.<\/li>\n
C\u00e2u l\u00e2u n\u0103m, v\u01b0\u1eddn c\u00e2y l\u00e2u n\u0103m (bao g\u1ed3m c\u1ea3 v\u01b0\u1eddng c\u00e2y c\u00f4ng nghi\u1ec7p, v\u01b0\u1eddn c\u00e2y \u0103n qu\u1ea3, v\u01b0\u1eddn c\u00e2y c\u1ea3nh).<\/li>\n
M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng kh\u00e1c.<\/li>\n<\/ul>\n<\/li>\n
C\u00e1n b\u1ed9 QLTS c\u1ea7n th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t c\u00e1c t\u00e0i s\u1ea3n thu\u1ed9c lo\u1ea1i T\u00e0i s\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 m\u1edbi, l\u1ef1a ch\u1ecdn \u0111\u1ec3 chuy\u1ec3n sang lo\u1ea1i t\u00e0i s\u1ea3n m\u1edbi n\u1ebfu c\u00f3 nhu c\u1ea7u.<\/li>\n<\/ul>\n
4. Thay \u0111\u1ed5i quy t\u1eafc l\u00e0m tr\u00f2n<\/strong><\/p>\n
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C\u00e1c ch\u1ec9 ti\u00eau v\u1ec1 Nguy\u00ean gi\u00e1, Hao m\u00f2n, Kh\u1ea5u hao, Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, ph\u1ea7n gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u,.. l\u00e0 s\u1ed1 th\u1eadp ph\u00e2n: \u0110\u01b0\u1ee3c l\u00e0m tr\u00f2n theo nguy\u00ean t\u1eafc c\u1ed9ng th\u00eam 01 v\u00e0o ph\u1ea7n s\u1ed1 nguy\u00ean (lu\u00f4n l\u00e0m tr\u00f2n l\u00ean).<\/li>\n
C\u00e1n b\u1ed9 QLTS c\u1ea7n:\n
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Th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t v\u00e0 ch\u1ec9nh s\u1eeda c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn Nguy\u00ean gi\u00e1, Gi\u00e1 tr\u1ecb hao m\u00f2n, Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i, Gi\u00e1 tr\u1ecb kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00e3 ph\u00e1t sinh t\u1eeb 01\/01\/2023 theo quy \u0111\u1ecbnh l\u00e0m tr\u00f2n t\u1ea1i Th\u00f4ng t\u01b0 m\u1edbi.<\/li>\n
C\u1eadp nh\u1eadt c\u00e1c s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o \u0111\u00e3 ph\u00e1t sinh.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
5. Thay \u0111\u1ed5i quy t\u1eafc t\u00ednh hao m\u00f2n h\u00e0ng n\u0103m v\u1edbi t\u00e0i s\u1ea3n thay \u0111\u1ed5i nguy\u00ean gi\u00e1\u00a0<\/strong><\/p>\n
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\u0110\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n:\n
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\u0110\u00e1nh gi\u00e1 t\u0103ng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n: Hao m\u00f2n h\u00e0ng n\u0103m = Nguy\u00ean gi\u00e1 m\u1edbi x T\u1ef7 l\u1ec7 hao m\u00f2n h\u00e0ng n\u0103m.<\/li>\n
\u0110\u00e1nh gi\u00e1 gi\u1ea3m nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n: Nguy\u00ean gi\u00e1 m\u1edbi \\ Th\u1eddi gian t\u00ednh hao m\u00f2n c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n theo \u0111\u00e1nh gi\u00e1 l\u1ea1i (n\u0103m)<\/li>\n
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TSC\u0110 \u0111\u00e3 h\u1ebft th\u1eddi gian t\u00ednh hao m\u00f2n nh\u01b0ng \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i:<\/p>\n
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Hao m\u00f2n h\u00e0ng n\u0103m = Nguy\u00ean gi\u00e1 m\u1edbi – S\u1ed1 hao m\u00f2n\/kh\u1ea5u hao l\u0169y k\u1ebf t\u00ednh \u0111\u1ebfn n\u0103m \u0111i\u1ec1u ch\u1ec9nh<\/p>\n<\/li>\n
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C\u00e1c n\u0103m ti\u1ebfp theo kh\u00f4ng t\u00ednh hao m\u00f2n n\u1eefa.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
III. C\u1eadp nh\u1eadt tr\u00ean MISA QLTS \u0111\u00e1p \u1ee9ng Th\u00f4ng t\u01b0\u00a0 23\/2023\/TT-BTC<\/strong><\/h3>\n
1. Ti\u00eau chu\u1ea9n x\u00e1c \u0111\u1ecbnh T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/p>\n
Khi \u0111\u0103ng nh\u1eadp v\u00e0o MISA QLTS sau khi ph\u00e1t h\u00e0nh phi\u00ean b\u1ea3n:<\/p>\n
1.1 \u0110\u01a1n v\u1ecb x\u00e1c nh\u1eadn H\u00ecnh th\u1ee9c t\u1ef1 ch\u1ee7<\/strong><\/p>\n
\n
V\u1edbi \u0111\u01a1n v\u1ecb \u0111\u00e3 c\u1eadp nh\u1eadt \u0111\u1ee7 c\u00e1c th\u00f4ng tin b\u1eaft bu\u1ed9c t\u1ea1i Th\u00f4ng tin \u0111\u01a1n v\u1ecb: Hi\u1ec3n th\u1ecb form th\u00f4ng b\u00e1o x\u00e1c nh\u1eadn H\u00ecnh th\u1ee9c t\u1ef1 ch\u1ee7<\/strong> c\u1ee7a \u0111\u01a1n v\u1ecb, c\u00e1n b\u1ed9 QLTS ki\u1ec3m tra v\u00e0 x\u00e1c nh\u1eadn l\u1ea1i\u00a0\u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang ti\u00eau chu\u1ea9n t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i th\u00f4ng t\u01b0.
\n $\"\"$ <\/li>\n
V\u1edbi \u0111\u01a1n v\u1ecb ch\u01b0a c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin b\u1eaft bu\u1ed9c tr\u00ean form Th\u00f4ng tin \u0111\u01a1n v\u1ecb<\/strong>: Hi\u1ec3n th\u1ecb form Th\u00f4ng tin \u0111\u01a1n v\u1ecb \u0111\u1ec3 ng\u01b0\u1eddi d\u00f9ng khai b\u00e1o. Trong \u0111\u00f3 b\u1ed5 sung th\u00f4ng tin H\u00ecnh th\u1ee9c t\u1ef1 ch\u1ee7 l\u00e0 b\u1eaft bu\u1ed9c nh\u1eadp k\u00e8m ch\u00fa th\u00edch.
\n $\"\"$ <\/li>\n<\/ul>\n
1.2 \u0110\u01a1n v\u1ecb chuy\u1ec3n \u0111\u1ed5i t\u00e0i s\u1ea3n th\u00e0nh C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/strong><\/p>\n
\n
C\u00e1n b\u1ed9 QLTS s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng t\u00e0i s\u1ea3n c\u1ea7n \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh CCDC:\n
\n
\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb thu\u1ed9c h\u00ecnh th\u1ee9c t\u1ef1 ch\u1ee7 “\u0110VSN t\u1ef1 \u0111\u1ea3m b\u1ea3o chi th\u01b0\u1eddng v\u00e0 chi \u0111\u1ea7u t\u01b0” v\u00e0 c\u00f3 \u00edt nh\u1ea5t 1 t\u00e0i s\u1ea3n Nh\u00f3m I ho\u1eb7c Nh\u00f3m II c\u00f3 Nguy\u00ean gi\u00e1 < 30 tri\u1ec7u.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
\n
\n
\n
\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb thu\u1ed9c h\u00ecnh th\u1ee9c t\u1ef1 ch\u1ee7 c\u00f2n l\u1ea1i v\u00e0 c\u00f3 \u00edt nh\u1ea5t 1 t\u00e0i s\u1ea3n Nh\u00f3m I ho\u1eb7c Nh\u00f3m II c\u00f3 c\u00e1ch t\u00ednh hao m\u00f2n l\u00e0 t\u00e0i s\u1ea3n Ch\u1ec9 tr\u00edch kh\u1ea5u hao c\u00f3 Nguy\u00ean gi\u00e1 < 30 tri\u1ec7u.
\n $\"\"$ <\/li>\n<\/ul>\n<\/li>\n
Khi nh\u1ea5n C\u1eadp nh\u1eadt ngay<\/strong> s\u1ebd \u0111i\u1ec1u h\u01b0\u1edbng \u0111\u1ebfn m\u00e0n Chuy\u1ec3n t\u00e0i s\u1ea3n th\u00e0nh c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/strong>, hi\u1ec3n th\u1ecb s\u1eb5n danh s\u00e1ch c\u00e1c t\u00e0i s\u1ea3n c\u1ea7n chuy\u1ec3n \u0111\u1ed5i theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 v\u1edbi \u0111i\u1ec1u ki\u1ec7n:
\n $\"\"$ <\/p>\n
\n
T\u1ea1i \u0111\u01a1n v\u1ecb thu\u1ed9c h\u00ecnh th\u1ee9c t\u1ef1 ch\u1ee7 “\u0110VSN t\u1ef1 \u0111\u1ea3m b\u1ea3o chi th\u01b0\u1eddng v\u00e0 chi \u0111\u1ea7u t\u01b0”: T\u00e0i s\u1ea3n c\u00f3 Nguy\u00ean gi\u00e1 < 30 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n
T\u1ea1i \u0111\u01a1n v\u1ecb thu\u1ed9c c\u00e1c h\u00ecnh th\u1ee9c t\u1ef1 ch\u1ee7 kh\u00e1c, t\u00e0i s\u1ea3n \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi 2 \u0111i\u1ec1u ki\u1ec7n:\n
\n
Th\u00f4ng tin kh\u1ea5u hao\/hao m\u00f2n c\u00f3 C\u00e1ch t\u00ednh hao m\u00f2n l\u00e0 T\u00e0i s\u1ea3n ch\u1ec9 tr\u00edch kh\u1ea5u hao.<\/li>\n
Nguy\u00ean gi\u00e1 < 30 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n<\/ul>\n<\/li>\n
Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft chuy\u1ec3n \u0111\u1ed5i th\u00e0nh CCDC t\u1ea1i \u0111\u00e2y.<\/a>
\n<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
2. C\u1eadp nh\u1eadt Danh m\u1ee5c lo\u1ea1i t\u00e0i s\u1ea3n k\u00e8m Th\u1eddi gian s\u1eed d\u1ee5ng v\u00e0 T\u1ef7 l\u1ec7 t\u00ednh hao m\u00f2n<\/strong><\/p>\n
\n
T\u1ea1i T\u00e0i s\u1ea3n\\C\u1eadp nh\u1eadt lo\u1ea1i t\u00e0i s\u1ea3n theo TT\/Q\u0110: <\/strong>K\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n C\u1eadp nh\u1eadt<\/strong> lo\u1ea1i t\u00e0i s\u1ea3n theo Th\u00f4ng t\u01b0 23\/2023\/TT-BTC.
\n $\"\"$ <\/strong><\/p>\n
\n
Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng th\u1ed1ng k\u00ea s\u1ed1 l\u01b0\u1ee3ng t\u00e0i s\u1ea3n \u0111\u01a1n v\u1ecb v\u00e0 t\u00ecnh h\u00ecnh c\u1eadp nh\u1eadt t\u00e0i s\u1ea3n theo Th\u00f4ng t\u01b0 23.
\n $\"\"$ <\/li>\n
H\u01b0\u1edbng d\u1eabn c\u00e1n b\u1ed9 QLTS \u0111i\u1ec1u ki\u1ec7n v\u00e0 c\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n.<\/li>\n
T\u1ef1 \u0111\u1ed9ng \u0111\u1ed1i chi\u1ebfu lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 chuy\u1ec3n \u0111\u1ed5i Th\u1eddi gian s\u1eed d\u1ee5ng, T\u1ef7 l\u1ec7 hao m\u00f2n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 m\u1edbi.<\/li>\n<\/ul>\n<\/li>\n
Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1ea1i \u0111\u00e2y.<\/a><\/strong><\/li>\n<\/ul>\n
3. Thay \u0111\u1ed5i Quy t\u1eafc l\u00e0m tr\u00f2n s\u1ed1 ti\u1ec1n l\u00e0 s\u1ed1 th\u1eadp ph\u00e2n<\/strong><\/p>\n
\n
C\u00e1c ch\u1ec9 ti\u00eau v\u1ec1 nguy\u00ean gi\u00e1, hao m\u00f2n, kh\u1ea5u hao, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, ph\u1ea7n gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u,.. l\u00e0 s\u1ed1 th\u1eadp ph\u00e2n.
\n=> \u0110\u01b0\u1ee3c l\u00e0m tr\u00f2n theo nguy\u00ean t\u1eafc c\u1ed9ng th\u00eam 01 v\u00e0o ph\u1ea7n s\u1ed1 nguy\u00ean (lu\u00f4n l\u00e0m tr\u00f2n l\u00ean)<\/li>\n
Khi \u0111\u0103ng nh\u1eadp v\u00e0o ph\u1ea7n m\u1ec1m, c\u00e1n b\u1ed9 QLTS nh\u1eadn th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c c\u1eadp nh\u1eadt Quy t\u1eafc l\u00e0m tr\u00f2n s\u1ed1 ti\u1ec1n theo Th\u00f4ng t\u01b0 23\/2023\/TT-BTC<\/strong> \u0111\u1ec3 n\u1eafm b\u1eaft v\u00e0 xem c\u00e1c n\u1ed9i dung c\u1eadp nh\u1eadt theo Th\u00f4ng t\u01b0 m\u1edbi.
\n $\"\"$ <\/li>\n
T\u1ea1i\u00a0Thi\u1ebft l\u1eadp\\Thi\u1ebft l\u1eadp m\u1eb7c \u0111\u1ecbnh:<\/strong>\u00a0B\u1ed5 sung thi\u1ebft l\u1eadp\u00a0L\u00e0m tr\u00f2n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 23.\u00a0<\/strong>M\u1eb7c \u0111\u1ecbnh t\u00edch ch\u1ecdn, ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt theo quy t\u1eafc m\u1edbi \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u00fang quy \u0111\u1ecbnh.
\n $\"\"$ <\/strong><\/li>\n
\u0110\u1ed1i v\u1edbi<\/strong> Hao m\u00f2n; Kh\u1ea5u hao; Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n:<\/strong>\n
\n
Li\u1ec7t k\u00ea c\u00e1c m\u00e0n h\u00ecnh, ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o c\u00f3 l\u1ea5y l\u00ean c\u00e1c th\u00f4ng tin n\u00e0y.<\/li>\n
Ki\u1ec3m tra tr\u00ean t\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb T\u1ed5ng h\u1ee3p.<\/li>\n
Thay \u0111\u1ed5i quy t\u1eafc l\u00e0m tr\u00f2n s\u1ed1 ti\u1ec1n s\u1ed1 th\u1eadp ph\u00e2n:\n
\n
C\u00e1c s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c l\u00e0m tr\u00f2n \u0111\u1ebfn ph\u1ea7n nguy\u00ean b\u1eb1ng c\u00e1ch +1 v\u00e0o ph\u1ea7n nguy\u00ean (V\u00ed d\u1ee5: 10.333.333,33 -> 10.333.334)<\/li>\n
S\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c l\u01b0u l\u1ea1i v\u00e0 s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh to\u00e1n l\u00e0 s\u1ed1 sau khi \u0111\u00e3 l\u00e0m tr\u00f2n.<\/li>\n
S\u1ed1 t\u1ed5ng l\u00e0 s\u1ed1 \u0111\u01b0\u1ee3c c\u1ed9ng t\u1eeb c\u00e1 s\u1ed1 th\u00e0nh ph\u1ea7n sau khi \u0111\u00e3 l\u00e0m tr\u00f2n.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n
\u0110\u1ed1i v\u1edbi c\u00e1c b\u00e1o c\u00e1o l\u00e0m tr\u00f2n \u0111\u1ebfn h\u00e0ng \u0111\u01a1n v\u1ecb:<\/strong>\n
\n
Quy t\u1eafc l\u00e0m tr\u00f2n \u0111\u1ebfn s\u1ed1 h\u00e0ng ngh\u00ecn tr\u00ean b\u00e1o c\u00e1o hi\u1ec7n t\u1ea1i \u0111ang ph\u1ee5c v\u1ee5 cho vi\u1ec7c hi\u1ec3n th\u1ecb d\u1eef li\u1ec7u v\u1eeba \u0111\u1ed9 r\u1ed9ng c\u1ed9t \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb l\u01a1n, vi\u1ec7c l\u01b0u tr\u1eef tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb v\u1eabn c\u1ea7n l\u01b0u \u0111\u1ea7y \u0111\u1ee7 gi\u00e1 tr\u1ecb \u0111\u1ebfn h\u00e0ng \u0111\u01a1n v\u1ecb.<\/li>\n
C\u00e1c b\u00e1o c\u00e1o \u0111\u1ed3ng nh\u1ea5t v\u1ec1 quy t\u1eafc: Gi\u00e1 tr\u1ecb chia cho 1000 n\u1ebfu s\u1ed1 sau d\u1ea5u ph\u1ea9y l\u1edbn h\u01a1n 5 th\u00ec l\u00e0m tr\u00f2n l\u00ean, d\u01b0\u1edbi 5 l\u00e0m tr\u00f2n xu\u1ed1ng, \u0111\u00fang theo quy t\u1eafc l\u00e0m tr\u00f2n k\u1ebf to\u00e1n.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
4. Thay \u0111\u1ed5i c\u00e1ch t\u00ednh hao m\u00f2n h\u00e0ng n\u0103m v\u1edbi t\u00e0i s\u1ea3n thay \u0111\u1ed5i nguy\u00ean gi\u00e1<\/strong><\/p>\n
\n
Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt quy t\u1eafc x\u1eed l\u00fd.<\/li>\n
C\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u00f3 Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i = 0<\/strong> v\u00e0 Th\u1eddi gian s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i = 0<\/strong>. \u0110\u1ed1i v\u1edbi c\u00e1c ch\u1ee9ng t\u1eeb \u0110\u00e1nh gi\u00e1 l\u1ea1i<\/strong> lo\u1ea1i T\u0103ng nguy\u00ean gi\u00e1<\/strong> ph\u00e1t sinh m\u1edbi sau khi c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 23\/2023\/TT-BTC, n\u1ebfu trong ph\u1ea7n Ngu\u1ed3n kinh ph\u00ed: Gi\u00e1 tr\u1ecb m\u1edbi > Gi\u00e1 tr\u1ecb c\u0169<\/strong> th\u00ec:\n
\n
Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i m\u1edbi = Gi\u00e1 tr\u1ecb m\u1edbi – Gi\u00e1 tr\u1ecb c\u0169.<\/li>\n
Hao m\u00f2n l\u0169y k\u1ebf m\u1edbi = Hao m\u00f2n l\u0169y k\u1ebf c\u0169.<\/li>\n
Hao m\u00f2n\/kh\u1ea5u hao n\u0103m = Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i m\u1edbi.<\/li>\n
S\u1ed1 n\u0103m s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i m\u1edbi m\u1eb7c \u0111\u1ecbnh = 1.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"
M\u1ee5c \u0111\u00edch: Gi\u00fap k\u1ebf to\u00e1n theo d\u00f5i, qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n \u0111\u00e1p \u1ee9ng \u0111\u00fang theo quy \u0111\u1ecbnh theo Th\u00f4ng t\u01b0 23\/2023\/TT-BTC tr\u00ean MISA QLTS. H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n: I. T\u1ed5ng quan Th\u00f4ng t\u01b0 23\/2023\/TT-BTC Ng\u00e0y 25\/04\/2023, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 23\/2023\/TT-BTC\u00a0 (Thay th\u1ebf Th\u00f4ng t\u01b0 45\/2018\/TT-BTC) h\u01b0\u1edbng…<\/p>\n","protected":false},"author":110,"template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[167],"ht-kb-tag":[],"class_list":["post-18060","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r18"],"_links":{"self":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/18060","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\/110"}],"version-history":[{"count":5,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/18060\/revisions"}],"predecessor-version":[{"id":32133,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/18060\/revisions\/32133"}],"wp:attachment":[{"href":"\/tai-san\/wp-json\/wp\/v2\/media?parent=18060"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-category?post=18060"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-tag?post=18060"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}