- \n
- \n
Ng\u00e0y 25\/04\/2023, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 23\/2023\/TT-BTC\u00a0\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 c\u00f3 h\u00ecnh th\u1ee9c t\u1ef1 ch\u1ee7 l\u00e0 T\u1ef1 \u0111\u1ea3m b\u1ea3o chi th\u01b0\u1eddng xuy\u00ean v\u00e0 chi \u0111\u1ea7u t\u01b0; 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
- 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- C\u00e1n b\u1ed9 QLTS c\u1ea7n r\u00e0 so\u00e1t to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o c\u00f3 th\u00f4ng tin v\u1ec1 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n (Nguy\u00ean gi\u00e1; Gi\u00e1 tr\u1ecb t\u00ednh hao m\u00f2n, kh\u1ea5u hao; Gi\u00e1 tr\u1ecb hao m\u00f2n, kh\u1ea5u hao; Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/li>\n<\/ul>\n
T\u1eeb phi\u00ean b\u1ea3n R19:<\/strong><\/p>\n
- \n
- Ti\u1ebfp n\u1ed1i nh\u1eefng c\u1ea3i ti\u1ebfn b\u1ed5 sung t\u1eeb phi\u00ean b\u1ea3n R18<\/a>, <\/strong>MISA QLTS \u0111\u00e1p \u1ee9ng cho C\u00e1n b\u1ed9 QLTS thay \u0111\u1ed5i c\u00e1ch th\u1ee9c l\u00e0m tr\u00f2n s\u1ed1 li\u1ec7u v\u1ec1 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh Th\u00f4ng t\u01b0 23\/2023\/TT-BTC \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ghi nh\u1eadn \u0111\u00fang tr\u00ean c\u00e1c s\u1ed5 s\u00e1ch b\u00e1o c\u00e1o (\u00c1p d\u1ee5ng tr\u00ean 35 b\u00e1o c\u00e1o)<\/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:\n
- \n
- 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
- Kh\u00f4ng l\u00e0m tr\u00f2n theo quy t\u1eafc c\u1ee7a Th\u00f4ng t\u01b0 23\/2023\/TT-BTC v\u00ec quy t\u1eafc n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng v\u1edbi s\u1ed1 ti\u1ec1n l\u00e0 s\u1ed1 th\u1eadp ph\u00e2n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
2. C\u00e1n b\u1ed9 QLTS mong mu\u1ed1n v\u1eabn theo d\u00f5i \u0111\u01b0\u1ee3c c\u00e1c t\u00e0i s\u1ea3n \u0111\u1eb7c th\u00f9 theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a B\u1ed9\/T\u1ec9nh khi c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 23\/2023\/TT-BTC<\/h4>\n
Tr\u01b0\u1edbc \u0111\u00e2y:<\/strong><\/p>\n
- \n
- Ngo\u00e0i th\u00f4ng t\u01b0 quy \u0111\u1ecbnh Danh m\u1ee5c lo\u1ea1i t\u00e0i s\u1ea3n chung cho c\u00e1c \u0111\u01a1n v\u1ecb qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u00f4ng, c\u00e1c B\u1ed9 Ng\u00e0nh, \u0110\u1ecba ph\u01b0\u01a1ng c\u00f2n ban h\u00e0nh c\u00e1c v\u0103n b\u1ea3n Quy\u1ebft \u0111\u1ecbnh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u00e0 chi ti\u1ebft h\u01a1n danh m\u1ee5c t\u00e0i s\u1ea3n \u0111\u1eb7c th\u00f9 c\u1ee7a m\u00ecnh qu\u1ea3n l\u00fd. M\u1ed7i B\u1ed9 Ng\u00e0nh, \u0110\u1ecba ph\u01b0\u01a1ng c\u00f3 1 danh m\u1ee5c t\u00e0i s\u1ea3n \u0111\u1eb7c th\u00f9 ri\u00eang.<\/li>\n
- Khi c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 23\/2023\/TT-BTC, ph\u1ea7n m\u1ec1m \u0111ang mang \u0111i danh m\u1ee5c t\u00e0i s\u1ea3n quy \u0111\u1ecbnh chung trong th\u00f4ng t\u01b0, ch\u01b0a mang theo danh m\u1ee5c t\u00e0i s\u1ea3n \u0111\u1eb7c thu \u0111ang qu\u1ea3n l\u00fd t\u1ea1i t\u1eebng\u00a0B\u1ed9 Ng\u00e0nh, \u0110\u1ecba ph\u01b0\u01a1ng. B\u1edfi v\u1eady \u0111\u01a1n v\u1ecb ch\u01b0a chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i t\u00e0i s\u1ea3n \u0111\u1eb7c th\u00f9 \u0111ang qu\u1ea3n l\u00fd sang Th\u00f4ng t\u01b0 23\/2023\/TT-BTC \u0111\u01b0\u1ee3c.<\/li>\n<\/ul>\n
T\u1eeb phi\u00ean b\u1ea3n R19:<\/strong><\/p>\n
- \n
- C\u00e1n b\u1ed9 QLTS mong mu\u1ed1n v\u1eabn theo d\u00f5i \u0111\u01b0\u1ee3c c\u00e1c t\u00e0i s\u1ea3n \u0111\u1eb7c th\u00f9 theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a B\u1ed9\/T\u1ec9nh khi c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 23\/2023\/TT-BTC.<\/li>\n
- Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng \u0111\u1ed3ng b\u1ed9 danh m\u1ee5c lo\u1ea1i t\u00e0i s\u1ea3n \u0111\u1eb7c th\u00f9 c\u1ee7a B\u1ed9 Ng\u00e0nh, \u0110\u1ecba ph\u01b0\u01a1ng khi c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 23\/2023\/TT-BTC.<\/li>\n<\/ul>\n
3. Khi thay \u0111\u1ed5i th\u00f4ng tin \u0111\u01a1n v\u1ecb \u0111ang s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, C\u00e1n b\u1ed9 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n mong mu\u1ed1n k\u00ea khai c\u00e1c th\u00f4ng tin thay \u0111\u1ed5i \u0111\u1ec3 b\u00e1o c\u00e1o v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean theo bi\u00ea\u0309u m\u00e2\u0303u M\u1eabu s\u1ed1 06a-\u0110K-TSC cu\u0309a Th\u00f4ng t\u01b0 144\/2017\/TT-BTC<\/h4>\n
Tr\u01b0\u1edbc \u0111\u00e2y:<\/strong><\/p>\n
- \n
- C\u00e1c tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i th\u00f4ng tin \u0111\u01a1n v\u1ecb \u0111ang s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n:\n
- \n
- Thay \u0111\u1ed5i \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh, s\u00e1p nh\u1eadp -> Thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9, t\u00ean \u0111\u01a1n v\u1ecb, c\u01a1 quan qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp\/c\u01a1 quan ch\u1ee7 qu\u1ea3n, lo\u1ea1i h\u00ecnh \u0111\u01a1n v\u1ecb,..<\/li>\n
- Thay \u0111\u1ed5i h\u00ecnh th\u1ee9c t\u1ef1 ch\u1ee7, lo\u1ea1i h\u00ecnh \u0111\u01a1n v\u1ecb theo y\u00eau c\u1ea7u B\u1ed9 ban ng\u00e0nh TW.<\/li>\n
- L\u00fd do kh\u00e1c.<\/li>\n<\/ul>\n<\/li>\n
- T\u1ea7n su\u1ea5t thay \u0111\u1ed5i: \u00cdt, m\u1ed9t v\u00e0i n\u0103m 1 l\u1ea7n (n\u1ebfu c\u00f3).<\/li>\n
- Khi thay \u0111\u1ed5i th\u00f4ng tin \u0111\u01a1n v\u1ecb, \u0111\u01a1n v\u1ecb ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o k\u00ea khai th\u00f4ng tin \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n b\u00e1o c\u00e1o \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean.<\/li>\n
- \u0110\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng b\u00e1o c\u00e1o:\u00a0\n
- \n
- \u0110\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi: T\u1ef1 t\u1ed5ng h\u1ee3p \u0111\u01a1n v\u1ecb, n\u1ed9p b\u00e1o c\u00e1o l\u00ean \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean.<\/li>\n
- \u0110\u01a1n v\u1ecb c\u1ea5p tr\u00ean: Nh\u1eadn b\u00e1o c\u00e1o, t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi.<\/li>\n<\/ul>\n<\/li>\n
- Sau khi l\u1eadp xong b\u00e1o c\u00e1o, \u0111\u01a1n v\u1ecb mong mu\u1ed1n theo d\u00f5i c\u00e1c l\u1ea7n thay \u0111\u1ed5i th\u00f4ng tin \u0111\u01a1n v\u1ecb.<\/li>\n
- Hi\u1ec7n t\u1ea1i ph\u1ea7n m\u1ec1m ch\u01b0a \u0111\u00e1p \u1ee9ng thay \u0111\u1ed5i th\u00f4ng tin \u0111\u01a1n v\u1ecb trong c\u00e1c tr\u01b0\u1edfng h\u1ee3p tr\u00ean, c\u00e1n b\u1ed9 QLTS ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o n\u00e0y \u1edf ngo\u00e0i \u0111\u1ec3 g\u1eedi l\u00ean \u0110VCQ, \u0110VCQ t\u1ef1 t\u1ed5ng h\u1ee3p th\u1ee7 c\u00f4ng m\u1ea5t th\u1eddi gian, d\u1ec5 sai s\u00f3t.<\/li>\n<\/ul>\n
T\u1eeb phi\u00ean b\u1ea3n R19:<\/strong><\/p>\n
- \n
- Khi thay \u0111\u1ed5i th\u00f4ng tin \u0111\u01a1n v\u1ecb \u0111ang s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, C\u00e1n b\u1ed9 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n mong mu\u1ed1n k\u00ea khai c\u00e1c th\u00f4ng tin thay \u0111\u1ed5i \u0111\u1ec3 b\u00e1o c\u00e1o v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean theo bi\u00ea\u0309u m\u00e2\u0303u M\u1eabu s\u1ed1 06a-\u0110K-TSC cu\u0309a Th\u00f4ng t\u01b0 144\/2017\/TT-BTC.<\/li>\n
- T\u1ea1i H\u1ec7 th\u1ed1ng\\Th\u00f4ng tin \u0111\u01a1n v\u1ecb:<\/strong> B\u1ed5 sung t\u00ednh n\u0103ng K\u00ea khai thay \u0111\u1ed5i th\u00f4ng tin.
\nXem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1ea1i \u0111\u00e2y<\/a><\/strong>.
\n![\"\"](\"\/tai-san\/wp-content\/uploads\/2023\/06\/tt-dv-2.png\")
<\/li>\n- Khi ch\u1ecdn s\u1ebd \u0111i\u1ec1u h\u01b0\u1edbng ra m\u00e0n danh s\u00e1ch K\u00ea khai thay \u0111\u1ed5i th\u00f4ng tin<\/strong>, cho ph\u00e9p Th\u00eam phi\u1ebfu thay \u0111\u1ed5i.
\n<\/strong>Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1ea1i \u0111\u00e2y.<\/strong><\/a>
\n![\"\"](\"\/tai-san\/wp-content\/uploads\/2023\/06\/thay-doi-1.png\")
<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"1. C\u00e1n b\u1ed9 QLTS mong mu\u1ed1n thay \u0111\u1ed5i c\u00e1ch th\u1ee9c l\u00e0m tr\u00f2n s\u1ed1 li\u1ec7u v\u1ec1 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh Th\u00f4ng t\u01b0 23\/2023\/TT-BTC \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ghi nh\u1eadn \u0111\u00fang tr\u00ean c\u00e1c s\u1ed5 s\u00e1ch b\u00e1o c\u00e1o Tr\u01b0\u1edbc \u0111\u00e2y: Ng\u00e0y 25\/04\/2023, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 23\/2023\/TT-BTC\u00a0\u00a0(Thay th\u1ebf…<\/p>\n","protected":false},"author":110,"template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[169],"ht-kb-tag":[],"class_list":["post-18246","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r19"],"_links":{"self":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/18246","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":3,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/18246\/revisions"}],"predecessor-version":[{"id":18274,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/18246\/revisions\/18274"}],"wp:attachment":[{"href":"\/tai-san\/wp-json\/wp\/v2\/media?parent=18246"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-category?post=18246"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-tag?post=18246"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
- Khi ch\u1ecdn s\u1ebd \u0111i\u1ec1u h\u01b0\u1edbng ra m\u00e0n danh s\u00e1ch K\u00ea khai thay \u0111\u1ed5i th\u00f4ng tin<\/strong>, cho ph\u00e9p Th\u00eam phi\u1ebfu thay \u0111\u1ed5i.
- C\u00e1c tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i th\u00f4ng tin \u0111\u01a1n v\u1ecb \u0111ang s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n:\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
- 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.