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<\/ul>\n
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M\u00e3 t\u00e0i s\u1ea3n<\/strong>: Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh M\u00e3 t\u00e0i s\u1ea3n ti\u1ebfp theo d\u1ef1a tr\u00ean m\u00e3 c\u1ee7a t\u00e0i s\u1ea3n g\u1ea7n nh\u1ea5t, 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>: Ti\u1ebfp nh\u1eadn, Mua s\u1eafm, Ki\u1ec3m k\u00ea ph\u00e1t hi\u1ec7n th\u1eeba\u00a0<\/strong>ho\u1eb7c\u00a0Kh\u00e1c.\u00a0<\/strong>N\u1ebfu anh\/ch\u1ecb ch\u1ecdn\u00a0L\u00fd do t\u0103ng l\u00e0 Mua s\u1eafm<\/strong>\u00a0th\u00ec t\u1ea1i m\u1ee5c\u00a0Th\u00f4ng tin c\u00f4ng khai<\/strong>\u00a0c\u1ea7n ch\u1ecdn th\u00eam\u00a0Ph\u01b0\u01a1ng th\u1ee9c mua s\u1eafm<\/strong>\u00a0g\u1ed3m: Mua s\u1eafm t\u1eadp trung, Mua s\u1eafm ph\u00e2n t\u00e1n v\u00e0 Ph\u01b0\u01a1ng th\u1ee9c kh\u00e1c.<\/li>\n<\/ul>\n
Tr\u01b0\u1eddng h\u1ee3p anh\/ch\u1ecb ch\u1ecdn\u00a0Ph\u01b0\u01a1ng th\u1ee9c mua s\u1eafm\u00a0<\/strong>l\u00e0\u00a0Mua s\u1eafm t\u1eadp trung\u00a0<\/strong>nh\u01b0ng tr\u00ean ph\u1ea7n m\u1ec1m kh\u00f4ng hi\u1ec3n th\u1ecb t\u00ean \u0110\u01a1n v\u1ecb mua s\u1eafm t\u1eadp trung n\u00ean kh\u00f4ng ghi t\u0103ng \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n, nguy\u00ean nh\u00e2n l\u00e0 do\u00a0\u0111\u01a1n v\u1ecb mua s\u1eafm t\u1eadp trung \u0111\u00f3 kh\u00f4ng s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m MISA QLTS\/iHOS T\u00e0i s\u1ea3n<\/strong>. Hi\u1ec7n t\u1ea1i ph\u1ea7n m\u1ec1m\u00a0ch\u1ec9 cho ph\u00e9p ch\u1ecdn c\u00e1c \u0111\u01a1n v\u1ecb mua s\u1eafm t\u1eadp trung c\u00f3 s\u1eed d\u1ee5ng MISA QLTS\/iHOS T\u00e0i s\u1ea3n<\/strong>.<\/p>\n
N\u1ebfu kh\u00f4ng c\u00f3 \u0111\u01a1n v\u1ecb mua s\u1eafm t\u1eadp trung mong mu\u1ed1n, anh\/ch\u1ecb c\u00f3 th\u1ec3\u00a0chuy\u1ec3n sang Ph\u01b0\u01a1ng th\u1ee9c mua s\u1eafm l\u00e0 Ph\u01b0\u01a1ng th\u1ee9c kh\u00e1c<\/strong>\u00a0\u0111\u1ec3 ti\u1ebfp t\u1ee5c khai b\u00e1o v\u00e0 ghi t\u0103ng \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n.<\/p>\n
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S\u1ed1 l\u01b0\u1ee3ng:<\/strong>\u00a0\u0110\u01b0\u1ee3c m\u1eb7c \u0111\u1ecbnh l\u00e0 1 v\u00e0 kh\u00f4ng cho ph\u00e9p nh\u1eadp s\u1ed1 l\u01b0\u1ee3ng l\u1edbn h\u01a1n 1 (Th\u00f4ng t\u01b0 23\/2023\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p nh\u1eadp s\u1ed1 l\u01b0\u1ee3ng >1 cho m\u1ed9t m\u00e3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh).<\/li>\n
Ch\u1ecdn\u00a0B\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng<\/strong>\u00a0t\u00e0i s\u1ea3n. Nh\u1ea5n v\u00e0o bi\u1ec3u t\u01b0\u1ee3ng d\u1ea5u (+) \u0111\u1ec3 th\u00eam nhanh b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng (n\u1ebfu c\u1ea7n)<\/li>\n
Ch\u1ecdn\u00a0Ng\u01b0\u1eddi s\u1eed d\u1ee5ng<\/strong>\u00a0trong danh s\u00e1ch \u0111\u01b0\u1ee3c khai b\u00e1o t\u1ea1i Danh m\u1ee5c\u00a0Ng\u01b0\u1eddi s\u1eed d\u1ee5ng<\/strong>.<\/li>\n
Ch\u1ecdn\u00a0Nh\u00f3m t\u00e0i s\u1ea3n\u00a0<\/strong>trong danh s\u00e1ch \u0111\u01b0\u1ee3c khai b\u00e1o t\u1ea1i Danh m\u1ee5c\u00a0Nh\u00f3m t\u00e0i s\u1ea3n\/CCDC.
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Ch\u1ecdn\u00a0\u0110\u01a1n v\u1ecb qu\u1ea3n l\u00fd<\/strong>\u00a0(n\u1ebfu c\u1ea7n) trong danh s\u00e1ch \u0111\u01b0\u1ee3c khai b\u00e1o t\u1ea1i Danh m\u1ee5c\u00a0B\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng<\/strong><\/li>\n
Ch\u1ecdn\u00a0Ng\u01b0\u1eddi qu\u1ea3n l\u00fd<\/strong>\u00a0trong danh s\u00e1ch \u0111\u01b0\u1ee3c khai b\u00e1o t\u1ea1i Danh m\u1ee5c\u00a0Ng\u01b0\u1eddi s\u1eed d\u1ee5ng<\/strong>.<\/li>\n
Th\u00f4ng tin chi ti\u1ebft kh\u00e1c<\/strong>: H\u00ecnh th\u1ee9c b\u1ed1 tr\u00ed s\u1eed d\u1ee5ng, d\u1ef1 \u00e1n \u2026\n\n
L\u01b0u \u00fd:\u00a0<\/strong>Kh\u00f4ng th\u1ec3 nh\u1eadp tr\u1ef1c ti\u1ebfp\u00a0S\u1ed1 quy\u1ebft \u0111\u1ecbnh trang c\u1ea5p.\u00a0<\/strong>\u0110\u1ec3 ch\u1ecdn \u0111\u01b0\u1ee3c th\u00f4ng tin n\u00e0y, anh\/ch\u1ecb c\u1ea7n khai b\u00e1o\u00a0Quy\u1ebft \u0111\u1ecbnh trang c\u1ea5p<\/a>\u00a0tr\u01b0\u1edbc tr\u00ean ph\u1ea7n m\u1ec1m.<\/li>\n<\/ul>\n<\/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 iHOS T\u00e0i s\u1ea3n<\/span><\/strong><\/h6>\n<\/li>\n<\/ul>\n\n\n\n\n\n\n\n\n\n\n\n
T\u00ean ngu\u1ed3n<\/strong><\/td>\n Tr\u00ean iHOS T\u00e0i s\u1ea3n ch\u1ecdn ngu\u1ed3n khi Khai b\u00e1o TSC\u0110<\/strong><\/td>\n<\/tr>\n
Ngu\u1ed3n NSNN<\/td>\n Ngu\u1ed3n NSNN t\u01b0\u01a1ng \u1ee9ng (VD: NS X\u00e3 t\u1ef1 ch\u1ee7\u2026)<\/td>\n<\/tr>\n
Ngu\u1ed3n thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh d\u1ecbch v\u1ee5 (TK 531, 642)<\/td>\n Ngu\u1ed3n kh\u00e1c, (ho\u1eb7c t\u1ef1 th\u00eam t\u1ea1i Danh m\u1ee5c ngu\u1ed3n kinh ph\u00ed)<\/td>\n<\/tr>\n
Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p<\/td>\n Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p<\/td>\n<\/tr>\n
Ngu\u1ed3n vi\u1ec7n tr\u1ee3, t\u00e0i tr\u1ee3, bi\u1ebfu t\u1eb7ng nh\u1ecf l\u1ebb, x\u00e3 h\u1ed9i h\u00f3a<\/td>\n Ngu\u1ed3n vi\u1ec7n tr\u1ee3, t\u00e0i tr\u1ee3, bi\u1ebfu t\u1eb7ng nh\u1ecf l\u1ebb, x\u00e3 h\u1ed9i h\u00f3a<\/td>\n<\/tr>\n
Nh\u1eadn b\u1eb1ng hi\u1ec7n v\u1eadt<\/td>\n Ngu\u1ed3n NSNN t\u01b0\u01a1ng \u1ee9ng (VD: NS X\u00e3 t\u1ef1 ch\u1ee7\u2026)<\/td>\n<\/tr>\n
Qu\u1ef9 ph\u00fac l\u1ee3i<\/td>\n Qu\u1ef9 ph\u00fac l\u1ee3i<\/td>\n<\/tr>\n
Ngu\u1ed3n vi\u1ec7n tr\u1ee3, t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i<\/td>\n Ngu\u1ed3n vi\u1ec7n tr\u1ee3, t\u00e0i tr\u1ee3<\/td>\n<\/tr>\n
Ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1ec3 l\u1ea1i<\/td>\n Ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1ec3 l\u1ea1i<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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
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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-Kh\u00f4ng KD, H\u0110SN-Kinh doanh, H\u0110SN-Cho thu\u00ea, H\u0110SN-LDLK, S\u1eed d\u1ee5ng kh\u00e1c.<\/p>\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
<\/p>\n
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
\n
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
\n
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<\/ul>\n
<\/p>\n
\n
Nh\u1eadp\u00a0Ng\u00e0y b\u1eaft \u0111\u1ea7u tr\u00edch kh\u1ea5u hao.<\/strong><\/li>\n
Gi\u00e1 tr\u1ecb tr\u00edch kh\u1ea5u hao:<\/strong>\u00a0Nh\u1eadp t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb t\u1eebng\u00a0Ngu\u1ed3n h\u00ecnh th\u00e0nh<\/strong>\u00a0t\u00e0i s\u1ea3n v\u00e0 t\u1ef7 l\u1ec7 \u0111\u01b0a v\u00e0o H\u0110 SXKD.<\/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\/qu\u00fd tr\u00edch kh\u1ea5u hao:\u00a0<\/strong>\u0110\u01a1n v\u1ecb nh\u1eadp theo nhu c\u1ea7u qu\u1ea3n l\u00fd t\u1ea1i \u0111\u01a1n v\u1ecb ho\u1eb7c theo quy \u0111\u1ecbnh t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng, quy t\u1eafc:\n
\n
N\u1ebfu kh\u1ea5u hao theo th\u00e1ng: S\u1ed1 th\u00e1ng tr\u00edch kh\u1ea5u hao = s\u1ed1 n\u0103m s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb x\u00e1c \u0111\u1ecbnh x 12.<\/li>\n
N\u1ebfu kh\u1ea5u hao theo qu\u00fd: S\u1ed1 qu\u00fd tr\u00edch kh\u1ea5u hao = s\u1ed1 n\u0103m s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb x\u00e1c \u0111\u1ecbnh x 4.<\/li>\n<\/ul>\n<\/li>\n
S\u1ed1 th\u00e1ng\/qu\u00fd tr\u00edch kh\u1ea5u hao c\u00f2n l\u1ea1i:<\/strong>\u00a0\n
\n
T\u00e0i s\u1ea3n m\u1edbi: Nh\u1eadp b\u1eb1ng S\u1ed1 th\u00e1ng\/k\u1ef3 tr\u00edch kh\u1ea5u hao \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u1edf tr\u00ean<\/li>\n
T\u00e0i s\u1ea3n c\u0169: L\u1ea5y\u00a0S\u1ed1 th\u00e1ng\/qu\u00fd tr\u00edch kh\u1ea5u hao\u00a0<\/strong>tr\u1eeb \u0111i\u00a0S\u1ed1 th\u00e1ng\/qu\u00fd \u0111\u00e3 tr\u00edch kh\u1ea5u hao t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ng\u00e0y ghi t\u0103ng<\/strong>.<\/li>\n<\/ul>\n<\/li>\n
Gi\u00e1 tr\u1ecb tr\u00edch kh\u1ea5u hao c\u00f2n l\u1ea1i<\/strong>: B\u1eb1ng Gi\u00e1 tr\u1ecb tr\u00edch 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 = HM l\u0169y k\u1ebf + KH 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>
\n
\n
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
\n
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":6,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/20189\/revisions"}],"predecessor-version":[{"id":52189,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/20189\/revisions\/52189"}],"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}]}}

T\u00ean ngu\u1ed3n<\/strong><\/td>\n	Tr\u00ean iHOS T\u00e0i s\u1ea3n ch\u1ecdn ngu\u1ed3n khi Khai b\u00e1o TSC\u0110<\/strong><\/td>\n<\/tr>\n
Ngu\u1ed3n NSNN<\/td>\n	Ngu\u1ed3n NSNN t\u01b0\u01a1ng \u1ee9ng (VD: NS X\u00e3 t\u1ef1 ch\u1ee7\u2026)<\/td>\n<\/tr>\n
Ngu\u1ed3n thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh d\u1ecbch v\u1ee5 (TK 531, 642)<\/td>\n	Ngu\u1ed3n kh\u00e1c, (ho\u1eb7c t\u1ef1 th\u00eam t\u1ea1i Danh m\u1ee5c ngu\u1ed3n kinh ph\u00ed)<\/td>\n<\/tr>\n
Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p<\/td>\n	Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p<\/td>\n<\/tr>\n
Ngu\u1ed3n vi\u1ec7n tr\u1ee3, t\u00e0i tr\u1ee3, bi\u1ebfu t\u1eb7ng nh\u1ecf l\u1ebb, x\u00e3 h\u1ed9i h\u00f3a<\/td>\n	Ngu\u1ed3n vi\u1ec7n tr\u1ee3, t\u00e0i tr\u1ee3, bi\u1ebfu t\u1eb7ng nh\u1ecf l\u1ebb, x\u00e3 h\u1ed9i h\u00f3a<\/td>\n<\/tr>\n
Nh\u1eadn b\u1eb1ng hi\u1ec7n v\u1eadt<\/td>\n	Ngu\u1ed3n NSNN t\u01b0\u01a1ng \u1ee9ng (VD: NS X\u00e3 t\u1ef1 ch\u1ee7\u2026)<\/td>\n<\/tr>\n
Qu\u1ef9 ph\u00fac l\u1ee3i<\/td>\n	Qu\u1ef9 ph\u00fac l\u1ee3i<\/td>\n<\/tr>\n
Ngu\u1ed3n vi\u1ec7n tr\u1ee3, t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i<\/td>\n	Ngu\u1ed3n vi\u1ec7n tr\u1ee3, t\u00e0i tr\u1ee3<\/td>\n<\/tr>\n
Ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1ec3 l\u1ea1i<\/td>\n	Ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1ec3 l\u1ea1i<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \n \n \n 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 <\/span><\/p>\n Khai b\u00e1o th\u00f4ng tin k\u00ea khai<\/strong><\/h5>\n <\/div> \n \n 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-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 <\/span><\/p>\n Khai b\u00e1o th\u00f4ng tin kh\u00e1c<\/strong><\/h5>\n <\/div> \n \n 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 <\/span><\/p>\n Khai b\u00e1o th\u00f4ng tin kh\u1ea5u hao\/hao m\u00f2n<\/strong><\/h5>\n <\/div> \n 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 \n \n \n 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 \n 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 \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\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 <\/p>\n 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 \n 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 \n 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 <\/p>\n 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 \n 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 \n 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<\/ul>\n <\/p>\n \n Nh\u1eadp\u00a0Ng\u00e0y b\u1eaft \u0111\u1ea7u tr\u00edch kh\u1ea5u hao.<\/strong><\/li>\n Gi\u00e1 tr\u1ecb tr\u00edch kh\u1ea5u hao:<\/strong>\u00a0Nh\u1eadp t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb t\u1eebng\u00a0Ngu\u1ed3n h\u00ecnh th\u00e0nh<\/strong>\u00a0t\u00e0i s\u1ea3n v\u00e0 t\u1ef7 l\u1ec7 \u0111\u01b0a v\u00e0o H\u0110 SXKD.<\/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\/qu\u00fd tr\u00edch kh\u1ea5u hao:\u00a0<\/strong>\u0110\u01a1n v\u1ecb nh\u1eadp theo nhu c\u1ea7u qu\u1ea3n l\u00fd t\u1ea1i \u0111\u01a1n v\u1ecb ho\u1eb7c theo quy \u0111\u1ecbnh t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng, quy t\u1eafc:\n \n N\u1ebfu kh\u1ea5u hao theo th\u00e1ng: S\u1ed1 th\u00e1ng tr\u00edch kh\u1ea5u hao = s\u1ed1 n\u0103m s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb x\u00e1c \u0111\u1ecbnh x 12.<\/li>\n N\u1ebfu kh\u1ea5u hao theo qu\u00fd: S\u1ed1 qu\u00fd tr\u00edch kh\u1ea5u hao = s\u1ed1 n\u0103m s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb x\u00e1c \u0111\u1ecbnh x 4.<\/li>\n<\/ul>\n<\/li>\n S\u1ed1 th\u00e1ng\/qu\u00fd tr\u00edch kh\u1ea5u hao c\u00f2n l\u1ea1i:<\/strong>\u00a0\n \n T\u00e0i s\u1ea3n m\u1edbi: Nh\u1eadp b\u1eb1ng S\u1ed1 th\u00e1ng\/k\u1ef3 tr\u00edch kh\u1ea5u hao \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u1edf tr\u00ean<\/li>\n T\u00e0i s\u1ea3n c\u0169: L\u1ea5y\u00a0S\u1ed1 th\u00e1ng\/qu\u00fd tr\u00edch kh\u1ea5u hao\u00a0<\/strong>tr\u1eeb \u0111i\u00a0S\u1ed1 th\u00e1ng\/qu\u00fd \u0111\u00e3 tr\u00edch kh\u1ea5u hao t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ng\u00e0y ghi t\u0103ng<\/strong>.<\/li>\n<\/ul>\n<\/li>\n Gi\u00e1 tr\u1ecb tr\u00edch kh\u1ea5u hao c\u00f2n l\u1ea1i<\/strong>: B\u1eb1ng Gi\u00e1 tr\u1ecb tr\u00edch 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 = HM l\u0169y k\u1ebf + KH 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> \n \n 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 \n 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":6,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/20189\/revisions"}],"predecessor-version":[{"id":52189,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/20189\/revisions\/52189"}],"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}]}}

2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n