{"id":18117,"date":"2023-06-02T15:22:53","date_gmt":"2023-06-02T08:22:53","guid":{"rendered":"http:\/\/qltshelp.misa.vn\/?post_type=ht_kb&p=18117"},"modified":"2025-10-28T12:24:33","modified_gmt":"2025-10-28T05:24:33","slug":"chuyen-loai-tai-san-theo-thong-tu-23-2023-tt-btc","status":"publish","type":"ht_kb","link":"\/tai-san\/knowledge-base\/chuyen-loai-tai-san-theo-thong-tu-23-2023-tt-btc\/","title":{"rendered":"Chuy\u1ec3n lo\u1ea1i t\u00e0i s\u1ea3n theo Th\u00f4ng t\u01b0 23\/2023\/TT-BTC"},"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 tr\u00ecnh c\u1eadp nh\u1eadt lo\u1ea1i t\u00e0i s\u1ea3n t\u1ef1 \u0111\u1ed9ng v\u00e0 th\u1ee7 c\u00f4ng, th\u1eddi gian s\u1eed d\u1ee5ng v\u00e0 t\u1ef7 l\u1ec7 hao m\u00f2n theo Th\u00f4ng t\u01b0 23\/2023\/TT-BTC tr\u00ean ph\u1ea7n m\u1ec1m MISA QLTS, \u0111\u1ea3m b\u1ea3o qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n \u0111\u00fang quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t.<\/p>\n
N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m: Ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 c\u1eadp nh\u1eadt lo\u1ea1i t\u00e0i s\u1ea3n theo Th\u00f4ng t\u01b0 23\/2023\/TT-BTC v\u1edbi hai h\u00ecnh th\u1ee9c: t\u1ef1 \u0111\u1ed9ng (\u00e1p d\u1ee5ng cho t\u00e0i s\u1ea3n kh\u1edbp v\u1edbi danh m\u1ee5c chuy\u1ec3n \u0111\u1ed5i) v\u00e0 th\u1ee7 c\u00f4ng (ch\u1ecdn l\u1ea1i lo\u1ea1i t\u00e0i s\u1ea3n cho t\u1eebng t\u00e0i s\u1ea3n ch\u01b0a kh\u1edbp). Ngo\u00e0i ra, anh\/ch\u1ecb c\u00f3 th\u1ec3 h\u1ee7y c\u1eadp nh\u1eadt n\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/p>\n
L\u01b0u \u00fd:<\/strong> T\u1ea3i file Danh m\u1ee5c Lo\u1ea1i t\u00e0i s\u1ea3n (Chuy\u1ec3n \u0111\u1ed5i Th\u00f4ng t\u01b0 23\/TT-BTC)<\/a><\/strong><\/p>\n

2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n
\n
<\/span><\/p>\n
2.1. C\u1eadp nh\u1eadt lo\u1ea1i t\u00e0i s\u1ea3n<\/h4>\n
<\/div>
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V\u00e0o\u00a0T\u00e0i s\u1ea3n,\u00a0<\/strong>nh\u1ea5n v\u00e0o bi\u1ec3u t\u01b0\u1ee3ng d\u1ea5u ba ch\u1ea5m, ch\u1ecdn\u00a0C\u1eadp nh\u1eadt lo\u1ea1i t\u00e0i s\u1ea3n theo TT\/Q\u0110. <\/strong>Nh\u1ea5n\u00a0C\u1eadp nh\u1eadt.<\/strong>
\n $\"\"$ <\/p>\n
Anh\/ch\u1ecb c\u00f3 th\u1ec3 theo d\u00f5i t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n t\u1ea1i \u0111\u01a1n v\u1ecb \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea7n m\u1ec1m th\u1ed1ng k\u00ea.
\n $\"\"$ <\/p>\n
\n
\n
\n
T\u1ed5ng s\u1ed1 t\u00e0i s\u1ea3n:<\/strong>\u00a0Bao g\u1ed3m T\u00e0i s\u1ea3n thu\u1ed9c TT\/Q\u0110 ban h\u00e0nh m\u1edbi nh\u1ea5t c\u1ee7a n\u0103m li\u1ec1n tr\u01b0\u1edbc + T\u00e0i s\u1ea3n thu\u1ed9c TT\/Q\u0110 ban h\u00e0nh trong n\u0103m \u0111ang l\u00e0m vi\u1ec7c (Bao g\u1ed3m nh\u1eefng t\u00e0i s\u1ea3n \u0111\u00e3 ghi gi\u1ea3m trong n\u0103m l\u00e0m vi\u1ec7c, \u0111\u00e3 chuy\u1ec3n sang CCDC ho\u1eb7c \u0111i\u1ec1u chuy\u1ec3n \u0111\u01a1n v\u1ecb kh\u00e1c)<\/li>\n
Ch\u01b0a c\u1eadp nh\u1eadt:<\/strong>\u00a0S\u1ed1 l\u01b0\u1ee3ng t\u00e0i s\u1ea3n ch\u01b0a \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt theo quy \u0111\u1ecbnh t\u1ea1i TT\/Q\u0110 m\u1edbi nh\u1ea5t.<\/li>\n
\u0110\u00e3 c\u1eadp nh\u1eadt:<\/strong> S\u1ed1 l\u01b0\u1ee3ng t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt th\u00e0nh c\u00f4ng theo quy \u0111\u1ecbnh t\u1ea1i TT\/Q\u0110 m\u1edbi nh\u1ea5t.
\n<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/div>\n
<\/span><\/p>\n
2.2. C\u1eadp nh\u1eadt t\u1ef1 \u0111\u1ed9ng t\u00e0i s\u1ea3n<\/h4>\n
<\/div>
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\n
\n
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V\u1edbi nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 lo\u1ea1i t\u00e0i s\u1ea3n kh\u1edbp v\u1edbi Danh m\u1ee5c Lo\u1ea1i t\u00e0i s\u1ea3n (Chuy\u1ec3n \u0111\u1ed5i Th\u00f4ng t\u01b0 23\/TT-BTC)<\/a><\/strong>, MISA QLTS h\u1ed7 tr\u1ee3 t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt.\n
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T\u1eeb: T\u00e0i s\u1ea3n lo\u1ea1i: M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb kh\u00e1c ph\u1ee5c v\u1ee5 nhi\u1ec7m v\u1ee5 \u0111\u1eb7c th\u00f9 c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c \u0111\u01a1n v\u1ecb.<\/strong>\n
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Th\u1eddi gian s\u1eed d\u1ee5ng: 10 n\u0103m.<\/li>\n
T\u1ef7 l\u1ec7 hao m\u00f2n: 10%.<\/li>\n<\/ul>\n<\/li>\n
Th\u00e0nh: T\u00e0i s\u1ea3n lo\u1ea1i: M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng kh\u00e1c:<\/strong>\n
\n
Th\u1eddi gian s\u1eed d\u1ee5ng: 8 n\u0103m.<\/li>\n
T\u1ef7 l\u1ec7 hao m\u00f2n: 12.5%<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n
Anh\/ch\u1ecb ch\u1ec9 c\u1ea7n nh\u1ea5n ch\u1ecdn\u00a0C\u1eadp nh\u1eadt t\u1ef1 \u0111\u1ed9ng.
\n $\"\"$ <\/strong><\/li>\n
Sau khi c\u1eadp nh\u1eadt t\u00e0i s\u1ea3n t\u1ef1 \u0111\u1ed9ng th\u00e0nh c\u00f4ng, ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o. \u0110\u1ed3ng th\u1eddi c\u1eadp nh\u1eadt l\u1ea1i s\u1ed1 l\u01b0\u1ee3ng t\u00e0i s\u1ea3n\u00a0Ch\u01b0a c\u1eadp nh\u1eadt\u00a0<\/strong>l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n kh\u00f4ng kh\u1edbp v\u1edbi danh m\u1ee5c lo\u1ea1i t\u00e0i s\u1ea3n theo TT\/Q\u0110. V\u1edbi nh\u1eefng t\u00e0i s\u1ea3n n\u00e0y, anh\/ch\u1ecb vui l\u00f2ng\u00a0C\u1eadp nh\u1eadt th\u1ee7 c\u00f4ng.<\/strong>
\n $\"\"$ <\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/div>\n
<\/span><\/p>\n
2.3. C\u1eadp nh\u1eadt th\u1ee7 c\u00f4ng<\/h4>\n
<\/div>
\n\n\n\n
\n<\/div><\/div>\n
<\/span><\/p>\n
B\u01b0\u1edbc 1: C\u1eadp nh\u1eadt lo\u1ea1i t\u00e0i s\u1ea3n<\/h5>\n
<\/div>
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Ch\u1ecdn\u00a0C\u1eadp nh\u1eadt th\u1ee7 c\u00f4ng.
\n $\"\"$ <\/strong><\/li>\n
Ph\u1ea7n m\u1ec1m m\u1eb7c \u0111\u1ecbnh th\u1ed1ng k\u00ea danh s\u00e1ch t\u00e0i s\u1ea3n c\u1ea7n c\u1eadp nh\u1eadt ch\u1ecdn lo\u1ea1i t\u00e0i s\u1ea3n theo TT\/Q\u0110 m\u1edbi.
\n $\"\"$ <\/li>\n
Ch\u1ecdn l\u1ea1i\u00a0Lo\u1ea1i t\u00e0i s\u1ea3n<\/strong>\u00a0cho t\u1eebng t\u00e0i s\u1ea3n.
\n $\"\"$ <\/li>\n
Tr\u01b0\u1eddng h\u1ee3p mu\u1ed1n ch\u1ecdn nhanh Lo\u1ea1i t\u00e0i s\u1ea3n cho nhi\u1ec1u t\u00e0i s\u1ea3n c\u00f9ng l\u00fac:\n
\n
T\u00edch ch\u1ecdn c\u00e1c t\u00e0i s\u1ea3n, nh\u1ea5n\u00a0Ch\u1ecdn lo\u1ea1i t\u00e0i s\u1ea3n.
\n $\"\"$ <\/strong><\/li>\n
Nh\u1ea5n ch\u1ecdn lo\u1ea1i t\u00e0i s\u1ea3n m\u1edbi mu\u1ed1n c\u1eadp nh\u1eadt cho t\u00e0i s\u1ea3n trong danh m\u1ee5c.\u00a0
\n $\"\"$ <\/li>\n<\/ul>\n<\/li>\n
Sau khi ho\u00e0n t\u1ea5t ch\u1ecdn Lo\u1ea1i t\u00e0i s\u1ea3n cho t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i TT\/Q\u0110 m\u1edbi, nh\u1ea5n\u00a0Ti\u1ebfp t\u1ee5c.<\/strong><\/li>\n<\/ul>\n<\/div><\/div>\n
<\/span><\/p>\n
B\u01b0\u1edbc 2: X\u00e1c nh\u1eadn th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt<\/h5>\n
<\/div>
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Anh\/ch\u1ecb ki\u1ec3m tra l\u1ea1i th\u00f4ng tin danh s\u00e1ch t\u00e0i s\u1ea3n \u0111\u00e3 ch\u1ecdn Lo\u1ea1i t\u00e0i s\u1ea3n.<\/li>\n
V\u1edbi t\u00e0i s\u1ea3n thay \u0111\u1ed5i t\u1ef7 l\u1ec7 hao m\u00f2n v\u00e0 s\u1ed1 n\u0103m s\u1eed d\u1ee5ng sau khi c\u1eadp nh\u1eadt theo TT\/Q\u0110, ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb \u0110\u00e1nh gi\u00e1 l\u1ea1i sau c\u1eadp nh\u1eadt t\u01b0\u01a1ng \u1ee9ng.<\/li>\n
X\u00e1c nh\u1eadn\u00a0Th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt<\/strong>\u00a0th\u00f4ng tin t\u00e0i s\u1ea3n.
\n $\"\"$ <\/li>\n
T\u00edch ch\u1ecdn\u00a0\u0110\u1ed3ng \u00fd c\u1eadp nh\u1eadt,<\/strong>\u00a0nh\u1ea5n\u00a0X\u00e1c nh\u1eadn<\/strong>.
\n $\"\"$ <\/li>\n<\/ul>\n<\/div><\/div>\n
<\/span><\/p>\n
B\u01b0\u1edbc 3: Theo d\u00f5i k\u1ebft qu\u1ea3 c\u1eadp nh\u1eadt<\/h5>\n
<\/div>
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M\u00e0n h\u00ecnh hi\u1ec3n th\u1ecb danh s\u00e1ch t\u00e0i s\u1ea3n c\u1eadp nh\u1eadt v\u00e0 k\u1ebft qu\u1ea3 c\u1eadp nh\u1eadt.<\/li>\n
Tr\u01b0\u1eddng h\u1ee3p c\u1eadp nh\u1eadt th\u00e0nh c\u00f4ng, n\u1ebfu Lo\u1ea1i t\u00e0i s\u1ea3n m\u1edbi l\u00e0m thay \u0111\u1ed5i gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, t\u1ef7 l\u1ec7 hao m\u00f2n\/kh\u1ea5u hao th\u00ec anh\/ch\u1ecb c\u00f3 th\u1ec3 xem ch\u1ee9ng t\u1eeb \u0110\u00e1nh gi\u00e1 l\u1ea1i sau c\u1eadp nh\u1eadt.
\n $\"\"$ <\/li>\n
Tr\u01b0\u1eddng h\u1ee3p c\u1eadp nh\u1eadt th\u1ea5t b\u1ea1i, anh\/ch\u1ecb vui l\u00f2ng c\u1eadp nh\u1eadt l\u1ea1i sau.
\n $\"\"$ \u0110\u1eb7c bi\u1ec7t, v\u1edbi c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n sau s\u1ebd \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt th\u1eddi gian t\u00ednh hao m\u00f2n v\u00e0 t\u1ef7 l\u1ec7 t\u00ednh hao m\u00f2n theo \u0111\u00fang quy \u0111\u1ecbnh Th\u00f4ng t\u01b0 23\/2023\/TT-BTC:<\/p>\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<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n
<\/span><\/p>\n
2.4. H\u1ee7y c\u1eadp nh\u1eadt lo\u1ea1i t\u00e0i s\u1ea3n<\/h4>\n
<\/div>
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Trong qu\u00e1 tr\u00ecnh chuy\u1ec3n lo\u1ea1i t\u00e0i s\u1ea3n sang lo\u1ea1i t\u00e0i s\u1ea3n c\u1ee7a Th\u00f4ng t\u01b0 23\/2023\/TT-BTC b\u1ecb sai s\u00f3t, anh\/ch\u1ecb c\u00f3 th\u1ec3 h\u1ee7y b\u1ecf vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i n\u00e0y.<\/p>\n
B\u01b0\u1edbc 1:<\/strong> V\u00e0o T\u00e0i s\u1ea3n<\/strong>, nh\u1ea5n v\u00e0o bi\u1ec3u t\u01b0\u1ee3ng d\u1ea5u ba ch\u1ea5m. Ch\u1ecdn\u00a0C\u1eadp nh\u1eadt lo\u1ea1i t\u00e0i s\u1ea3n theo TT\/Q\u0110\\H\u1ee7y c\u1eadp nh\u1eadt.<\/strong>
\n $\"\"$ <\/p>\n
B\u01b0\u1edbc 2:<\/strong> Ph\u1ea7n m\u1ec1m th\u1ed1ng k\u00ea danh s\u00e1ch t\u00e0i s\u1ea3n \u0111\u00e3 c\u1eadp nh\u1eadt, t\u00edch ch\u1ecdn nh\u1eefng t\u00e0i s\u1ea3n c\u1ea7n h\u1ee7y c\u1eadp nh\u1eadt, nh\u1ea5n H\u1ee7y c\u1eadp nh\u1eadt.<\/strong>
\n $\"\"$ <\/p>\n
B\u01b0\u1edbc 3:<\/strong> T\u00edch ch\u1ecdn \u0110\u1ed3ng \u00fd h\u1ee7y c\u1eadp nh\u1eadt,<\/strong>\u00a0nh\u1ea5n\u00a0X\u00e1c nh\u1eadn.
\n<\/strong> $\"\"$ <\/p>\n
B\u01b0\u1edbc 4:<\/strong> Sau khi h\u1ee7y c\u1eadp nh\u1eadt th\u00e0nh c\u00f4ng, t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c chuy\u1ec3n v\u1ec1 danh s\u00e1ch t\u00e0i s\u1ea3n c\u1ea7n c\u1eadp nh\u1eadt v\u00e0 t\u1ef1 \u0111\u1ed9ng x\u00f3a nh\u1eefng ch\u1ee9ng t\u1eeb \u0110\u00e1nh gi\u00e1 l\u1ea1i \u0111\u00e3 sinh.
\n $\"\"$ <\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y gi\u00fap anh\/ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c quy tr\u00ecnh c\u1eadp nh\u1eadt lo\u1ea1i t\u00e0i s\u1ea3n t\u1ef1 \u0111\u1ed9ng v\u00e0 th\u1ee7 c\u00f4ng, th\u1eddi gian s\u1eed d\u1ee5ng v\u00e0 t\u1ef7 l\u1ec7 hao m\u00f2n theo Th\u00f4ng t\u01b0 23\/2023\/TT-BTC tr\u00ean ph\u1ea7n m\u1ec1m MISA QLTS, \u0111\u1ea3m b\u1ea3o qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n \u0111\u00fang quy \u0111\u1ecbnh m\u1edbi…<\/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-18117","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\/18117","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\/18117\/revisions"}],"predecessor-version":[{"id":34349,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/18117\/revisions\/34349"}],"wp:attachment":[{"href":"\/tai-san\/wp-json\/wp\/v2\/media?parent=18117"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-category?post=18117"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-tag?post=18117"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}