{"id":20189,"date":"2023-12-28T15:10:08","date_gmt":"2023-12-28T08:10:08","guid":{"rendered":"http:\/\/qltshelp.misa.vn\/?post_type=ht_kb&p=20189"},"modified":"2026-04-17T17:00:24","modified_gmt":"2026-04-17T10:00:24","slug":"khai-bao-tscd-vo-hinh","status":"publish","type":"ht_kb","link":"\/tai-san\/knowledge-base\/khai-bao-tscd-vo-hinh\/","title":{"rendered":"Khai b\u00e1o TSC\u0110 v\u00f4 h\u00ecnh (quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ph\u1ea7n m\u1ec1m \u1ee9ng d\u1ee5ng, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n,…)"},"content":{"rendered":"

1. T\u1ed5ng quan<\/h3>\n
B\u00e0i vi\u1ebft gi\u00fap b\u1ea1n n\u1eafm \u0111\u01b0\u1ee3c c\u00e1c b\u01b0\u1edbc ch\u00ednh khi khai b\u00e1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) v\u00f4 h\u00ecnh nh\u01b0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ph\u1ea7n m\u1ec1m \u1ee9ng d\u1ee5ng, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, ph\u1ea7n m\u1ec1m t\u00e0i s\u1ea3n tr\u00ean ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n, \u0111\u1ea3m b\u1ea3o nh\u1eadp li\u1ec7u \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3.<\/p>\n
N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m: C\u00e1c b\u01b0\u1edbc khai b\u00e1o TSC\u0110 v\u00f4 h\u00ecnh, bao g\u1ed3m: l\u1ef1a ch\u1ecdn lo\u1ea1i t\u00e0i s\u1ea3n, nh\u1eadp th\u00f4ng tin chi ti\u1ebft (nguy\u00ean gi\u00e1, b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng, ngu\u1ed3n h\u00ecnh th\u00e0nh…), khai b\u00e1o hi\u1ec7n tr\u1ea1ng s\u1eed d\u1ee5ng, th\u00f4ng tin kh\u1ea5u hao\/hao m\u00f2n ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng lo\u1ea1i h\u00ecnh<\/p>\n
Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh:<\/p>\n
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Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n c\u00f3 nguy\u00ean gi\u00e1 t\u1eeb 10 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec khai b\u00e1o l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh.<\/li>\n
Tr\u01b0\u1eddng h\u1ee3p nguy\u00ean gi\u00e1 nh\u1ecf h\u01a1n 10 tri\u1ec7u \u0111\u1ed3ng th\u00ec kh\u00f4ng ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u00e0 h\u1ea1ch to\u00e1n c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5.<\/li>\n<\/ul>\n
2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n
B\u01b0\u1edbc 1: Th\u00eam t\u00e0i s\u1ea3n<\/h4>\n
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T\u1ea1i Menu T\u00e0i s\u1ea3n\\Danh s\u00e1ch t\u00e0i s\u1ea3n\\ <\/strong>Th\u00eam t\u00e0i s\u1ea3n\\Th\u00eam t\u00e0i s\u1ea3n<\/strong><\/li>\n<\/ul>\n
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Ch\u1ecdn lo\u1ea1i t\u00e0i s\u1ea3n TSC\u0110 v\u00f4 h\u00ecnh<\/strong><\/li>\n<\/ul>\n
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B\u01b0\u1edbc 2: Khai b\u00e1o th\u00f4ng tin chi ti\u1ebft c\u1ee7a t\u00e0i s\u1ea3n<\/h4>\n
B\u1ea1n khai b\u00e1o th\u00f4ng tin chi ti\u1ebft theo h\u01b0\u1edbng d\u1eabn b\u00ean d\u01b0\u1edbi, ph\u1ea7n d\u1ea5u *<\/span> b\u1eaft bu\u1ed9c ph\u1ea3i \u0111i\u1ec1n<\/p>\n
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Khai b\u00e1o Th\u00f4ng tin T\u00e0i s\u1ea3n<\/strong><\/h5>\n
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L\u01b0u \u00fd v\u1ec1 Nguy\u00ean gi\u00e1<\/strong><\/span><\/h6>\n
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Tr\u01b0\u1eddng h\u1ee3p nguy\u00ean gi\u00e1 nh\u1ecf h\u01a1n 10 tri\u1ec7u -> Khai b\u00e1o CCDC theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a><\/li>\n
Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 10 tri\u1ec7u tr\u1edf l\u00ean<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
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Lo\u1ea1i t\u00e0i s\u1ea3n<\/strong>: Ch\u1ecdn theo danh m\u1ee5c TSC\u0110 v\u00f4 h\u00ecnh Lo\u1ea1i t\u00e0i s\u1ea3n<\/a>\u00a0theo t\u1eebng nh\u00f3m t\u00e0i s\u1ea3n \u0111\u00e3 khai b\u00e1o.<\/li>\n
M\u00e3 t\u00e0i s\u1ea3n<\/strong>: Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh, b\u1ea1n c\u00f3 th\u1ec3 ch\u1ec9nh s\u1eeda n\u1ebfu mu\u1ed1n.<\/li>\n
T\u00ean t\u00e0i s\u1ea3n<\/strong>: Nh\u1eadp theo nhu c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb<\/li>\n
L\u00fd do t\u0103ng<\/strong>:\u00a0Ti\u1ebfp nh\u1eadn, Mua s\u1eafm, Ki\u1ec3m k\u00ea ph\u00e1t hi\u1ec7n th\u1eeba ho\u1eb7c kh\u00e1c<\/li>\n
B\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng<\/strong>: ch\u1ecdn ph\u00f2ng ban t\u01b0\u01a1ng \u1ee9ng<\/li>\n
Th\u00f4ng tin chi ti\u1ebft kh\u00e1c<\/strong>: Ng\u01b0\u1eddi s\u1eed d\u1ee5ng, H\u00ecnh th\u1ee9c b\u1ed1 tr\u00ed s\u1eed d\u1ee5ng, …<\/li>\n<\/ul>\n
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L\u01b0u \u00fd vi\u1ec7c ch\u1ecdn ngu\u1ed3n h\u00ecnh th\u00e0nh TSC\u0110 tr\u00ean QLTS<\/span><\/strong><\/h6>\n<\/li>\n<\/ul>\n
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Ngu\u1ed3n h\u00ecnh th\u00e0nh:<\/strong>\u00a0Khai b\u00e1o\u00a0Ngu\u1ed3n h\u00ecnh th\u00e0nh<\/strong>\u00a0t\u00e0i s\u1ea3n.\u00a0 Nh\u1eadp\u00a0Gi\u00e1 tr\u1ecb<\/strong>\u00a0nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb m\u1ed7i ngu\u1ed3n t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n<\/div><\/div>\n
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Khai b\u00e1o th\u00f4ng tin k\u00ea khai<\/strong><\/h5>\n
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Lo\u1ea1i t\u00e0i s\u1ea3n k\u00ea khai<\/strong>: Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng x\u00e1c \u0111\u1ecbnh d\u1ef1a v\u00e0o lo\u1ea1i t\u00e0i s\u1ea3n<\/li>\n
Hi\u1ec7n tr\u1ea1ng s\u1eed d\u1ee5ng<\/strong>: Ph\u1ea7n m\u1ec1m cho ph\u00e9p nh\u1eadp th\u00f4ng tin theo lo\u1ea1i h\u00ecnh \u0111\u01a1n v\u1ecb:<\/li>\n<\/ul>\n
– \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb qu\u1ea3n l\u00fd h\u00e0nh ch\u00ednh: Ch\u1ec9 \u0111\u01b0\u1ee3c nh\u1eadp hi\u1ec7n tr\u1ea1ng l\u00e0 Qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, s\u1eed d\u1ee5ng kh\u00e1c.<\/p>\n
– \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p: Ch\u1ec9 \u0111\u01b0\u1ee3c nh\u1eadp hi\u1ec7n tr\u1ea1ng l\u00e0 H\u0110SN\u0002-Kh\u00f4ng KD, H\u0110SN-Kinh doanh, H\u0110SN-Cho thu\u00ea, H\u0110SN-LDLK, S\u1eed d\u1ee5ng kh\u00e1c.<\/p>\n
$\"\"$ <\/p>\n<\/div><\/div>\n
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Khai b\u00e1o th\u00f4ng tin kh\u00e1c<\/strong><\/h5>\n
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T\u00edch ch\u1ecdn n\u1ebfu t\u00e0i s\u1ea3n\u00a0L\u00e0 thi\u1ebft b\u1ecb y t\u1ebf<\/strong>\u00a0v\u00e0 khai b\u00e1o c\u00e1c th\u00f4ng tin k\u00e8m theo.<\/li>\n
Nh\u1eadp th\u00eam c\u00e1c Th\u00f4ng tin c\u00f4ng khai, th\u00f4ng tin kh\u00e1c, t\u1ec7p \u0111\u00ednh k\u00e8m (n\u1ebfu c\u1ea7n)<\/strong><\/li>\n<\/ul>\n<\/div><\/div>\n
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Khai b\u00e1o th\u00f4ng tin kh\u1ea5u hao\/hao m\u00f2n<\/strong><\/h5>\n
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a. N\u1ebfu t\u00e0i s\u1ea3n ch\u1ec9 t\u00ednh hao m\u00f2n: TSC\u0110 ch\u1ec9 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p<\/strong><\/span><\/h6>\n
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Nh\u1eadp\u00a0Ng\u00e0y mua, Ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng<\/strong>, Ng\u00e0y ghi t\u0103ng,\u00a0<\/strong>trong \u0111\u00f3:\n
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Ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng:<\/strong>\u00a0L\u00e0 ng\u00e0y \u0111\u01a1n v\u1ecb \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng, c\u0103n c\u1ee9 v\u00e0o Q\u0110, bi\u00ean b\u1ea3n b\u00e0n giao.<\/li>\n
Ng\u00e0y ghi t\u0103ng:<\/strong>\u00a0L\u00e0 ng\u00e0y \u0111\u01a1n v\u1ecb ghi nh\u1eadn TSC\u0110 v\u00e0o s\u1ed5 k\u1ebf to\u00e1n, thu\u1ed9c n\u0103m t\u00e0i ch\u00ednh hi\u1ec7n t\u1ea1i \u0111ang l\u00e0m vi\u1ec7c tr\u00ean ph\u1ea7n m\u1ec1m.<\/li>\n
L\u01b0u \u00fd: Ng\u00e0y ghi t\u0103ng KH\u00d4NG \u0111\u1ec3 n\u0103m nh\u1ecf h\u01a1n n\u0103m l\u00e0m vi\u1ec7c, v\u00ec s\u1ebd l\u00e0m sai l\u1ec7ch v\u1edbi b\u00e1o c\u00e1o t\u00e0i s\u1ea3n \u0111\u00e3 n\u1ed9p.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
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N\u0103m theo d\u00f5i<\/strong>\u00a0m\u1eb7c \u0111\u1ecbnh l\u00e0 n\u0103m l\u00e0m vi\u1ec7c hi\u1ec7n t\u1ea1i.<\/li>\n
Nh\u1eadp\u00a0Ng\u00e0y b\u1eaft \u0111\u1ea7u t\u00ednh hao m\u00f2n\u00a0<\/strong><\/li>\n
S\u1ed1 n\u0103m s\u1eed d\u1ee5ng:<\/strong>\u00a0T\u00ednh theo lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u0103m s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n.<\/li>\n
T\u1ef7 l\u1ec7 hao m\u00f2n (%):<\/strong>\u00a0T\u00ednh theo c\u00f4ng th\u1ee9c b\u1eb1ng 1\/ s\u1ed1 n\u0103m s\u1eed d\u1ee5ng x 100%.<\/li>\n
**Hao m\u00f2n\/Kh\u1ea5u hao n\u0103m:<\/strong>\u00a0T\u00ednh theo c\u00f4ng th\u1ee9c b\u1eb1ng Nguy\u00ean gi\u00e1 * T\u1ef7 l\u1ec7 hao m\u00f2n.<\/li>\n
S\u1ed1 n\u0103m s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i:<\/strong>\u00a0Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u00ednh theo c\u00f4ng th\u1ee9c b\u1eb1ng S\u1ed1 n\u0103m s\u1eed d\u1ee5ng \u2013 (N\u0103m theo d\u00f5i \u2013 N\u0103m c\u1ee7a ng\u00e0y b\u1eaft \u0111\u1ea7u t\u00ednh hao m\u00f2n).<\/li>\n
Ng\u00e0y k\u1ebft th\u00fac t\u00ednh hao m\u00f2n<\/strong>: L\u00e0 ng\u00e0y 31\/12 c\u1ee7a n\u0103m (N\u0103m theo d\u00f5i + S\u1ed1 n\u0103m s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i \u2013 1).<\/li>\n
Nh\u1eadp\u00a0Hao m\u00f2n l\u0169y k\u1ebf<\/strong>\u00a0n\u1ebfu c\u00f3.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
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b. N\u1ebfu t\u00e0i s\u1ea3n ch\u1ec9 tr\u00edch kh\u1ea5u hao: TSC\u0110 ch\u1ec9 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/strong><\/span><\/h6>\n
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Nh\u1eadp\u00a0Ng\u00e0y mua, Ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng<\/strong>, Ng\u00e0y ghi t\u0103ng,\u00a0<\/strong>trong \u0111\u00f3:\n
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Ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng:<\/strong>\u00a0L\u00e0 ng\u00e0y \u0111\u01a1n v\u1ecb \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng, c\u0103n c\u1ee9 v\u00e0o Q\u0110, bi\u00ean b\u1ea3n b\u00e0n giao.<\/li>\n
Ng\u00e0y ghi t\u0103ng:<\/strong>\u00a0L\u00e0 ng\u00e0y \u0111\u01a1n v\u1ecb ghi nh\u1eadn TSC\u0110 v\u00e0o s\u1ed5 k\u1ebf to\u00e1n, thu\u1ed9c n\u0103m t\u00e0i ch\u00ednh hi\u1ec7n t\u1ea1i \u0111ang l\u00e0m vi\u1ec7c tr\u00ean ph\u1ea7n m\u1ec1m.<\/li>\n
L\u01b0u \u00fd: Ng\u00e0y ghi t\u0103ng KH\u00d4NG \u0111\u1ec3 n\u0103m nh\u1ecf h\u01a1n n\u0103m l\u00e0m vi\u1ec7c, v\u00ec s\u1ebd l\u00e0m sai l\u1ec7ch v\u1edbi b\u00e1o c\u00e1o t\u00e0i s\u1ea3n \u0111\u00e3 n\u1ed9p.<\/li>\n<\/ul>\n<\/li>\n
N\u0103m theo d\u00f5i<\/strong>\u00a0m\u1eb7c \u0111\u1ecbnh l\u00e0 n\u0103m l\u00e0m vi\u1ec7c hi\u1ec7n t\u1ea1i.<\/li>\n
Nh\u1eadp\u00a0Ng\u00e0y b\u1eaft \u0111\u1ea7u tr\u00edch kh\u1ea5u hao.<\/strong><\/li>\n
K\u1ef3 tr\u00edch kh\u1ea5u hao:<\/strong>\u00a0Ch\u1ecdn theo Th\u00e1ng\/Qu\u00fd.<\/li>\n
S\u1ed1 th\u00e1ng\/k\u1ef3 tr\u00edch kh\u1ea5u hao:<\/strong>\u00a0Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u00ednh c\u0103n c\u1ee9 theo t\u00e0i s\u1ea3n tr\u00edch kh\u1ea5u hao theo th\u00e1ng\/qu\u00fd:
\nN\u1ebfu kh\u1ea5u hao theo th\u00e1ng: S\u1ed1 th\u00e1ng tr\u00edch kh\u1ea5u hao = s\u1ed1 n\u0103m s\u1eed d\u1ee5ng theo lo\u1ea1i t\u00e0i s\u1ea3n x 12.
\nN\u1ebfu kh\u1ea5u hao theo qu\u00fd: S\u1ed1 qu\u00fd tr\u00edch kh\u1ea5u hao = s\u1ed1 n\u0103m s\u1eed d\u1ee5ng theo lo\u1ea1i t\u00e0i s\u1ea3n x 4.<\/li>\n
S\u1ed1 th\u00e1ng\/k\u1ef3 tr\u00edch kh\u1ea5u hao c\u00f2n l\u1ea1i:<\/strong>\u00a0Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u00ednh.<\/li>\n
Gi\u00e1 tr\u1ecb tr\u00edch kh\u1ea5u hao:\u00a0<\/strong>B\u1eb1ng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n, kh\u00f4ng ch\u1ec9nh s\u1eeda th\u00f4ng tin n\u00e0y.<\/li>\n
Kh\u1ea5u hao l\u0169y k\u1ebf:<\/strong>\u00a0V\u1edbi t\u00e0i s\u1ea3n m\u1edbi (=0); V\u1edbi t\u00e0i s\u1ea3n c\u0169 (= Kh\u1ea5u hao k\u1ef3 x S\u1ed1 k\u1ef3 tr\u00f2n + Kh\u1ea5u hao k\u1ef3 \u0111\u1ea7u ti\u00ean)<\/li>\n
Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i:<\/strong>\u00a0Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u00ednh.<\/li>\n<\/ul>\n
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c. N\u1ebfu t\u00e0i s\u1ea3n v\u1eeba t\u00ednh hao m\u00f2n v\u1eeba ch\u1ec9 tr\u00edch kh\u1ea5u hao: TSC\u0110 v\u1eeba d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p, v\u1eeba d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/strong><\/span><\/h6>\n
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Nh\u1eadp\u00a0Ng\u00e0y mua, Ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng<\/strong>, Ng\u00e0y ghi t\u0103ng,\u00a0<\/strong>trong \u0111\u00f3:\n
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Ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng:<\/strong>\u00a0L\u00e0 ng\u00e0y \u0111\u01a1n v\u1ecb \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng, c\u0103n c\u1ee9 v\u00e0o Q\u0110, bi\u00ean b\u1ea3n b\u00e0n giao.<\/li>\n
Ng\u00e0y ghi t\u0103ng:<\/strong>\u00a0L\u00e0 ng\u00e0y \u0111\u01a1n v\u1ecb ghi nh\u1eadn TSC\u0110 v\u00e0o s\u1ed5 k\u1ebf to\u00e1n, thu\u1ed9c n\u0103m t\u00e0i ch\u00ednh hi\u1ec7n t\u1ea1i \u0111ang l\u00e0m vi\u1ec7c tr\u00ean ph\u1ea7n m\u1ec1m.<\/li>\n
L\u01b0u \u00fd: Ng\u00e0y ghi t\u0103ng KH\u00d4NG \u0111\u1ec3 n\u0103m nh\u1ecf h\u01a1n n\u0103m l\u00e0m vi\u1ec7c, v\u00ec s\u1ebd l\u00e0m sai l\u1ec7ch v\u1edbi b\u00e1o c\u00e1o t\u00e0i s\u1ea3n \u0111\u00e3 n\u1ed9p.<\/li>\n<\/ul>\n<\/li>\n
N\u0103m theo d\u00f5i<\/strong>\u00a0m\u1eb7c \u0111\u1ecbnh l\u00e0 n\u0103m l\u00e0m vi\u1ec7c hi\u1ec7n t\u1ea1i.<\/li>\n
Nh\u1eadp\u00a0Ng\u00e0y b\u1eaft \u0111\u1ea7u t\u00ednh hao m\u00f2n<\/strong><\/li>\n
S\u1ed1 n\u0103m s\u1eed d\u1ee5ng:<\/strong>\u00a0T\u00ednh theo lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u0103m s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n.<\/li>\n
T\u1ef7 l\u1ec7 hao m\u00f2n (%):<\/strong>\u00a0T\u00ednh theo c\u00f4ng th\u1ee9c b\u1eb1ng 1\/ s\u1ed1 n\u0103m s\u1eed d\u1ee5ng x 100%.<\/li>\n
Hao m\u00f2n\/Kh\u1ea5u hao n\u0103m:<\/strong>\u00a0T\u00ednh theo c\u00f4ng th\u1ee9c b\u1eb1ng Nguy\u00ean gi\u00e1 * T\u1ef7 l\u1ec7 hao m\u00f2n.<\/li>\n
S\u1ed1 n\u0103m s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i:<\/strong>\u00a0Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u00ednh theo c\u00f4ng th\u1ee9c b\u1eb1ng S\u1ed1 n\u0103m s\u1eed d\u1ee5ng \u2013 (N\u0103m theo d\u00f5i \u2013 N\u0103m c\u1ee7a ng\u00e0y b\u1eaft \u0111\u1ea7u t\u00ednh hao m\u00f2n).<\/li>\n
Ng\u00e0y k\u1ebft th\u00fac t\u00ednh hao m\u00f2n<\/strong>: L\u00e0 ng\u00e0y 31\/12 c\u1ee7a n\u0103m (N\u0103m theo d\u00f5i + S\u1ed1 n\u0103m s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i \u2013 1).<\/li>\n
Nh\u1eadp\u00a0Ng\u00e0y b\u1eaft \u0111\u1ea7u tr\u00edch kh\u1ea5u hao.<\/strong><\/li>\n
K\u1ef3 tr\u00edch kh\u1ea5u hao:<\/strong>\u00a0Ch\u1ecdn theo Th\u00e1ng\/Qu\u00fd.<\/li>\n
Gi\u00e1 tr\u1ecb tr\u00edch kh\u1ea5u hao:<\/strong>\u00a0T\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb t\u1eebng\u00a0Ngu\u1ed3n h\u00ecnh th\u00e0nh<\/strong>\u00a0t\u00e0i s\u1ea3n.<\/li>\n
Kh\u1ea5u hao l\u0169y k\u1ebf:<\/strong>\u00a0V\u1edbi t\u00e0i s\u1ea3n m\u1edbi (=0); V\u1edbi t\u00e0i s\u1ea3n c\u0169 (= Kh\u1ea5u hao k\u1ef3 x S\u1ed1 k\u1ef3 tr\u00f2n + Kh\u1ea5u hao k\u1ef3 \u0111\u1ea7u ti\u00ean)<\/li>\n
S\u1ed1 th\u00e1ng\/k\u1ef3 tr\u00edch kh\u1ea5u hao c\u00f2n l\u1ea1i:<\/strong>\u00a0Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u00ednh.<\/li>\n
Gi\u00e1 tr\u1ecb tr\u00edch kh\u1ea5u hao:\u00a0<\/strong>B\u1eb1ng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n, kh\u00f4ng ch\u1ec9nh s\u1eeda th\u00f4ng tin n\u00e0y.<\/li>\n
Gi\u00e1 tr\u1ecb tr\u00edch kh\u1ea5u hao c\u00f2n l\u1ea1i<\/strong>: B\u1eb1ng Gi\u00e1 tr\u1ecb kh\u1ea5u hao \u2013 Kh\u1ea5u hao l\u0169y k\u00ea.<\/li>\n
T\u1ef1 nh\u1eadp\u00a0Hao m\u00f2n v\u00e0 kh\u1ea5u hao l\u0169y k\u1ebf.<\/strong><\/li>\n**
Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i:<\/strong>\u00a0Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u00ednh.<\/li>\n<\/ul>\n<\/div><\/div>\n
<\/span><\/p>\n
T\u1ef1 \u0111\u1ed9ng ghi t\u0103ng t\u00e0i s\u1ea3n<\/h5>\n
<\/div>
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Sau khi khai b\u00e1o xong c\u00e1c th\u00f4ng tin t\u00e0i s\u1ea3n, n\u1ebfu mu\u1ed1n ghi t\u0103ng t\u00e0i s\u1ea3n lu\u00f4n th\u00ec t\u00edch ch\u1ecdn\u00a0T\u1ef1 \u0111\u1ed9ng ghi t\u0103ng<\/strong>.<\/li>\n
T\u1ea1i m\u1ee5c\u00a0S\u1ed1 l\u01b0\u1ee3ng nh\u00e2n b\u1ea3n th\u00eam:\u00a0<\/strong>Nh\u1eadp s\u1ed1 t\u00e0i s\u1ea3n mu\u1ed1n nh\u00e2n b\u1ea3n th\u00eam, \u00e1p d\u1ee5ng khi c\u00e1c t\u00e0i s\u1ea3n c\u00f3 c\u00f9ng lo\u1ea1i, \u0111\u1eb7c \u0111i\u1ec3m v\u00e0 gi\u00e1 tr\u1ecb.<\/li>\n
V\u00ed d\u1ee5: \u0110\u01a1n v\u1ecb c\u00f3 2 ph\u1ea7n m\u1ec1m c\u00f9ng \u0111\u1eb7c \u0111i\u1ec3m, khi khai b\u00e1o, nh\u1eadp S\u1ed1 l\u01b0\u1ee3ng nh\u00e2n b\u1ea3n th\u00eam = 1 \u2192 ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u1ea1o 2 TSC\u0110 (1 TSC\u0110 \u0111ang khai, 1 TSC\u0110 nh\u00e2n b\u1ea3n th\u00eam).<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n<\/div><\/div>\n<\/div>\n
B\u01b0\u1edbc 3: L\u01b0u t\u00e0i s\u1ea3n<\/h4>\n
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Nh\u1ea5n\u00a0L\u01b0u<\/strong>\u00a0\u0111\u1ec3 l\u01b0u t\u00e0i s\u1ea3n.Nh\u1ea5n\u00a0L\u01b0u v\u00e0 th\u00eam m\u1edbi<\/strong>\u00a0\u0111\u1ec3 l\u01b0u v\u00e0 ti\u1ebfp t\u1ee5c th\u00eam m\u1edbi t\u00e0i s\u1ea3n kh\u00e1c.<\/li>\n
Sau khi l\u01b0u v\u00e0 ghi t\u0103ng t\u00e0i s\u1ea3n, t\u00e0i s\u1ea3n hi\u1ec3n th\u1ecb t\u1ea1i Danh s\u00e1ch t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 Danh s\u00e1ch ch\u1ee9ng t\u1eeb ghi t\u0103ng.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan B\u00e0i vi\u1ebft gi\u00fap b\u1ea1n n\u1eafm \u0111\u01b0\u1ee3c c\u00e1c b\u01b0\u1edbc ch\u00ednh khi khai b\u00e1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) v\u00f4 h\u00ecnh nh\u01b0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ph\u1ea7n m\u1ec1m \u1ee9ng d\u1ee5ng, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, ph\u1ea7n m\u1ec1m t\u00e0i s\u1ea3n tr\u00ean ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n, \u0111\u1ea3m b\u1ea3o nh\u1eadp li\u1ec7u…<\/p>\n","protected":false},"author":114,"template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[128],"ht-kb-tag":[],"class_list":["post-20189","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-tai-san"],"_links":{"self":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/20189","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\/20189\/revisions"}],"predecessor-version":[{"id":46721,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/20189\/revisions\/46721"}],"wp:attachment":[{"href":"\/tai-san\/wp-json\/wp\/v2\/media?parent=20189"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-category?post=20189"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-tag?post=20189"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}