{"id":22265,"date":"2024-05-28T17:41:26","date_gmt":"2024-05-28T10:41:26","guid":{"rendered":"https:\/\/qltshelp.misa.vn\/?post_type=ht_kb&#038;p=22265"},"modified":"2025-10-29T15:52:39","modified_gmt":"2025-10-29T08:52:39","slug":"khi-cap-nhat-tt23-2023-tt-btc-thi-gia-tri-hao-mon-nam-tren-thong-tin-tai-san-theo-quy-tac-lam-tron-co-thay-doi-khong","status":"publish","type":"ht_kb","link":"\/tai-san\/knowledge-base\/khi-cap-nhat-tt23-2023-tt-btc-thi-gia-tri-hao-mon-nam-tren-thong-tin-tai-san-theo-quy-tac-lam-tron-co-thay-doi-khong\/","title":{"rendered":"Khi c\u1eadp nh\u1eadt TT23\/2023\/TT-BTC th\u00ec gi\u00e1 tr\u1ecb hao m\u00f2n n\u0103m tr\u00ean th\u00f4ng tin t\u00e0i s\u1ea3n theo quy t\u1eafc l\u00e0m tr\u00f2n c\u00f3 thay \u0111\u1ed5i kh\u00f4ng?"},"content":{"rendered":"<h3><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p>B\u00e0i vi\u1ebft n\u00e0y gi\u1ea3i th\u00edch s\u1ef1 thay \u0111\u1ed5i v\u1ec1 quy t\u1eafc l\u00e0m tr\u00f2n s\u1ed1 khi t\u00ednh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00e0 hao m\u00f2n theo Th\u00f4ng t\u01b0 23\/2023\/TT-BTC.<\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Tr\u01b0\u1edbc TT23\/2023\/TT-BTC quy t\u1eafc l\u00e0m tr\u00f2n nh\u01b0 sau:\n<ul style=\"list-style-type: square;\">\n<li>\u0110\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u00f3 s\u1ed1 th\u1eadp ph\u00e2n &lt; 5 th\u00ec l\u00e0m tr\u00f2n xu\u1ed1ng.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\">V\u00ed d\u1ee5: T\u00e0i s\u1ea3n c\u00f3 nguy\u00ean gi\u00e1 10.234.223,3 s\u1ebd l\u00e0m tr\u00f2n xu\u1ed1ng th\u00e0nh 10.234.223<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li>\u0110\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u00f3 s\u1ed1 th\u1eadp ph\u00e2n \u2265 5 th\u00ec l\u00e0m tr\u00f2n l\u00ean.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\">V\u00ed d\u1ee5: T\u00e0i s\u1ea3n c\u00f3 nguy\u00ean gi\u00e1 10.234.223,7 th\u00ec s\u1ebd l\u00e0m tr\u00f2n l\u00ean th\u00e0nh 10.234.224<\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Th\u00f4ng t\u01b0 TT23\/2023\/TT-BTC quy \u0111\u1ecbnh quy t\u1eafc l\u00e0m tr\u00f2n nh\u01b0 sau:\n<ul style=\"list-style-type: square;\">\n<li>\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u00f3 s\u1ed1 th\u1eadp ph\u00e2n &lt; 5 ho\u1eb7c \u2265 5 th\u00ec \u0111\u1ec1u l\u00e0m tr\u00f2n l\u00ean.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\">V\u00ed d\u1ee5: T\u00e0i s\u1ea3n c\u00f3 nguy\u00ean gi\u00e1 10.234.223,3 ho\u1eb7c 10.234.223,7 th\u00ec \u0111\u1ec1u s\u1ebd l\u00e0m tr\u00f2n l\u00ean th\u00e0nh 10.234.224<\/p>\n<h3><strong>2. C\u00e1ch x\u1eed l\u00fd<\/strong><\/h3>\n<ul style=\"list-style-type: circle;\">\n<li>\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n kh\u00f4ng thay \u0111\u1ed5i t\u1ef7 l\u1ec7 hao m\u00f2n khi C\u1eadp nh\u1eadt TT23\/2023\/TT-BTC th\u00ec gi\u1eef nguy\u00ean gi\u00e1 tr\u1ecb HM n\u0103m c\u0169 tr\u00ean th\u00f4ng tin t\u00e0i s\u1ea3n, ph\u1ea7n m\u1ec1m l\u00e0m tr\u00f2n theo quy t\u1eafc c\u0169.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">V\u00ed d\u1ee5: Tr\u01b0\u1edbc n\u0103m 2023, t\u00e0i s\u1ea3n c\u00f3 Hao m\u00f2n n\u0103m l\u00e0 3.763.856,2 th\u00ec tr\u00ean ch\u1ee9ng t\u1eeb hi\u1ec3n th\u1ecb gi\u00e1 tr\u1ecb: 3.763.856<\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Sau khi c\u1eadp nh\u1eadt TT23\/2023\/TT-BTC, l\u1eadp ch\u1ee9ng t\u1eeb hao m\u00f2n n\u0103m 2023, t\u00e0i s\u1ea3n kh\u00f4ng thay \u0111\u1ed5i t\u1ef7 l\u1ec7 hao m\u00f2n Hao m\u00f2n n\u0103m tr\u00ean ch\u1ee9ng t\u1eeb HM. Sau \u0111\u00f3 l\u1eadp ch\u1ee9ng t\u1eeb t\u00ednh hao m\u00f2n th\u00ec ph\u1ea7n m\u1ec1m l\u00e0m tr\u00f2n theo quy t\u1eafc m\u1edbi.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">V\u00ed d\u1ee5: Sau khi c\u1eadp nh\u1eadt TT23\/2023\/TT-BTC, t\u00e0i s\u1ea3n c\u00f3 Hao m\u00f2n n\u0103m l\u00e0 3.763.856,2 th\u00ec tr\u00ean ch\u1ee9ng t\u1eeb hi\u1ec3n th\u1ecb gi\u00e1 tr\u1ecb: 3.763.857<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y gi\u1ea3i th\u00edch s\u1ef1 thay \u0111\u1ed5i v\u1ec1 quy t\u1eafc l\u00e0m tr\u00f2n s\u1ed1 khi t\u00ednh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00e0 hao m\u00f2n theo Th\u00f4ng t\u01b0 23\/2023\/TT-BTC. Tr\u01b0\u1edbc TT23\/2023\/TT-BTC quy t\u1eafc l\u00e0m tr\u00f2n nh\u01b0 sau: \u0110\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u00f3 s\u1ed1 th\u1eadp ph\u00e2n &lt; 5&#8230;<\/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-22265","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/22265","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":5,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/22265\/revisions"}],"predecessor-version":[{"id":35027,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/22265\/revisions\/35027"}],"wp:attachment":[{"href":"\/tai-san\/wp-json\/wp\/v2\/media?parent=22265"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-category?post=22265"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-tag?post=22265"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}