{"id":20507,"date":"2024-01-31T13:50:35","date_gmt":"2024-01-31T06:50:35","guid":{"rendered":"http:\/\/qltshelp.misa.vn\/?post_type=ht_kb&p=20507"},"modified":"2025-11-03T11:36:40","modified_gmt":"2025-11-03T04:36:40","slug":"sau-khi-cap-nhat-len-thong-tu-23-2023-tt-btc-can-bo-qlts-mong-muon-tiep-tuc-tinh-hao-mon-cho-cac-tai-san-co-dinh-vo-hinh-voi-ty-le-hao-mon-va-thoi-gian-su-dung-theo-dung-quy-dinh-truoc-do-su-dung","status":"publish","type":"ht_kb","link":"\/tai-san\/knowledge-base\/sau-khi-cap-nhat-len-thong-tu-23-2023-tt-btc-can-bo-qlts-mong-muon-tiep-tuc-tinh-hao-mon-cho-cac-tai-san-co-dinh-vo-hinh-voi-ty-le-hao-mon-va-thoi-gian-su-dung-theo-dung-quy-dinh-truoc-do-su-dung\/","title":{"rendered":"Sau khi c\u1eadp nh\u1eadt l\u00ean th\u00f4ng t\u01b0 23\/2023\/TT-BTC, c\u00e1n b\u1ed9 QLTS mong mu\u1ed1n ti\u1ebfp t\u1ee5c t\u00ednh hao m\u00f2n cho c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh v\u1edbi t\u1ef7 l\u1ec7 hao m\u00f2n v\u00e0 th\u1eddi gian s\u1eed d\u1ee5ng theo \u0111\u00fang quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00f3 s\u1eed d\u1ee5ng"},"content":{"rendered":"

1. T\u1ed5ng quan<\/h3>\n
B\u00e0i vi\u1ebft n\u00e0y gi\u00fap anh\/ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c c\u00e1ch c\u1eadp nh\u1eadt v\u00e0 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh, c\u0169ng nh\u01b0 vi\u1ec7c t\u00ednh hao m\u00f2n theo Th\u00f4ng t\u01b0 23\/2023\/TT-BTC tr\u00ean ph\u1ea7n m\u1ec1m Qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u00f4ng.<\/p>\n
Tr\u01b0\u1edbc \u0111\u00e2y:<\/strong><\/p>\n
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Theo th\u00f4ng t\u01b0 23\/2023\/TT-BTC, TSC\u0110 v\u00f4 h\u00ecnh kh\u00f4ng c\u00f3 t\u1ef7 l\u1ec7 hao m\u00f2n v\u00e0 s\u1ed1 n\u0103m s\u1eed d\u1ee5ng. Tuy nhi\u00ean khi c\u1eadp nh\u1eadt l\u00ean TT 23\/2023\/TT-BTC, c\u00e1n b\u1ed9 QLTS ti\u1ebfp t\u1ee5c t\u00ednh hao m\u00f2n cho c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh \u0111\u00e3 t\u00ednh t\u1eeb tr\u01b0\u1edbc theo \u0111\u00fang danh m\u1ee5c c\u0169<\/li>\n
Ph\u1ea7n m\u1ec1m \u0111\u00e3 \u0111\u00e1p \u1ee9ng c\u1eadp nh\u1eadt l\u00ean TT 23\/2023\/TT-BTC, tuy nhi\u00ean ch\u1ec9 \u0111ang l\u1ea5y l\u00ean danh m\u1ee5c lo\u1ea1i t\u00e0i s\u1ea3n thu\u1ed9c nh\u00f3m III – T\u00e0i s\u1ea3n thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd c\u1ee7a B\u1ed9 T\u1ec9nh v\u00e0 IV – T\u00e0i s\u1ea3n \u0111\u1eb7c th\u00f9, c\u00f2n nh\u00f3m II – TSC\u0110 v\u00f4 h\u00ecnh th\u00ec l\u1ea5y theo TT 23\/2023\/TT-BTC kh\u00f4ng l\u1ea5y l\u00ean th\u1eddi gian s\u1eed d\u1ee5ng v\u00e0 t\u1ef7 l\u1ec7 hao m\u00f2n theo danh m\u1ee5c c\u0169.<\/li>\n
C\u00e1n b\u1ed9 QLTS m\u1ea5t th\u1eddi gian th\u00eam th\u1ee7 c\u00f4ng danh m\u1ee5c TSC\u0110 v\u00f4 h\u00ecnh theo t\u1ef7 l\u1ec7 hao m\u00f2n v\u00e0 th\u1eddi gian s\u1eed d\u1ee5ng, khi c\u1eadp nh\u1eadt l\u00ean TT 23\/2023\/TT-BTC th\u00ec chuy\u1ec3n sang lo\u1ea1i TS t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<\/ul>\n
T\u1eeb phi\u00ean b\u1ea3n R34:<\/strong><\/p>\n
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Sau khi c\u1eadp nh\u1eadt l\u00ean th\u00f4ng t\u01b0 23\/2023\/TT-BTC, c\u00e1n b\u1ed9 QLTS c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c t\u00ednh hao m\u00f2n cho c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh v\u1edbi t\u1ef7 l\u1ec7 hao m\u00f2n v\u00e0 th\u1eddi gian s\u1eed d\u1ee5ng theo \u0111\u00fang quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00f3 s\u1eed d\u1ee5ng.<\/li>\n<\/ul>\n
2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n
2.1. \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb \u0111\u00e3 c\u1eadp nh\u1eadt TT 23\/2023\/TT-BTC<\/h4>\n
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B\u1ed5 sung th\u00eam Lo\u1ea1i t\u00e0i s\u1ea3n cha c\u00f3 d\u1ea1ng: Lo\u1ea1i t\u00e0i s\u1ea3n con bao g\u1ed3m Danh m\u1ee5c TSC\u0110 v\u00f4 h\u00ecnh theo TT\/Q\u0110 c\u0169 c\u1ee7a \u0111\u01a1n v\u1ecb\n
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V\u00ed d\u1ee5: \u0110\u01a1n v\u1ecb t\u1ea1i t\u1ec9nh \u0110\u1ed3ng Nai b\u1ed5 sung th\u00eam Lo\u1ea1i t\u00e0i s\u1ea3n con bao g\u1ed3m Danh m\u1ee5c TSC\u0110 v\u00f4 h\u00ecnh thu\u1ed9c Quy\u1ebft \u0111\u1ecbnh 50\/2020\/Q\u0110-UBND, thu\u1ed9c m\u00e3 lo\u1ea1i 371. Khi anh\/ch\u1ecb c\u1eadp nh\u1eadt l\u00ean th\u00f4ng t\u01b0 23\/2023\/TT-BTC ph\u1ea7n m\u1ec1m kh\u00f4ng t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean Lo\u1ea1i t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u1ee9ng. $\"\"$ <\/li>\n
V\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u00e3 c\u1eadp nh\u1eadt TSC\u0110 v\u00f4 h\u00ecnh theo TT23\/2023, mu\u1ed1n c\u1eadp nh\u1eadt l\u1ea1i Lo\u1ea1i t\u00e0i s\u1ea3n anh\/ch\u1ecb v\u00e0o menu T\u00e0i s\u1ea3n<\/strong>\\bi\u1ec3u t\u01b0\u1ee3ng T\u00f9y ch\u1ecdn<\/strong>\\C\u1eadp nh\u1eadt lo\u1ea1i t\u00e0i s\u1ea3n theo TT\/Q\u0110<\/strong>\\ch\u1ecdn H\u1ee7y c\u1eadp nh\u1eadt.\u00a0<\/strong> $\"\"$ <\/li>\n
Sau khi h\u1ee7y c\u1eadp nh\u1eadt anh\/ch\u1ecb ti\u1ebfn h\u00e0nh c\u1eadp nh\u1eadt l\u1ea1i theo Lo\u1ea1i t\u00e0i s\u1ea3n ph\u1ea7n m\u1ec1m m\u1edbi b\u1ed5 sung t\u1ea1i menu Danh m\u1ee5c, anh\/ch\u1ecb xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1ea1i \u0111\u00e2y.<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
2.2. \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb ch\u01b0a c\u1eadp nh\u1eadt l\u00ean TT 23\/2023\/TT-BTC<\/h4>\n
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T\u1ef1 \u0111\u1ed9ng mang l\u00ean danh m\u1ee5c TSC\u0110 v\u00f4 h\u00ecnh t\u1eeb th\u00f4ng t\u01b0 quy\u1ebft \u0111\u1ecbnh c\u0169, Khi c\u1eadp nh\u1eadt t\u00e0i s\u1ea3n l\u00ean TT 23\/2023\/TT-BTC ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean Lo\u1ea1i t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<\/ul>\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 c\u00e1ch c\u1eadp nh\u1eadt v\u00e0 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh, c\u0169ng nh\u01b0 vi\u1ec7c t\u00ednh hao m\u00f2n theo Th\u00f4ng t\u01b0 23\/2023\/TT-BTC tr\u00ean ph\u1ea7n m\u1ec1m Qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u00f4ng. Tr\u01b0\u1edbc \u0111\u00e2y: Theo th\u00f4ng t\u01b0 23\/2023\/TT-BTC, TSC\u0110 v\u00f4 h\u00ecnh kh\u00f4ng…<\/p>\n","protected":false},"author":2,"template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-20507","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/20507","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\/2"}],"version-history":[{"count":4,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/20507\/revisions"}],"predecessor-version":[{"id":36301,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/20507\/revisions\/36301"}],"wp:attachment":[{"href":"\/tai-san\/wp-json\/wp\/v2\/media?parent=20507"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-category?post=20507"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-tag?post=20507"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}