{"id":24109,"date":"2024-08-29T17:22:50","date_gmt":"2024-08-29T10:22:50","guid":{"rendered":"https:\/\/qltshelp.misa.vn\/?post_type=ht_kb&#038;p=24109"},"modified":"2026-04-17T14:32:10","modified_gmt":"2026-04-17T07:32:10","slug":"can-bo-qlts-mong-muon-nam-bat-quy-tac-tinh-hoa-mon-nam-theo-quy-dinh-tai-thong-tu-23-2023-tt-btc","status":"publish","type":"ht_kb","link":"\/tai-san\/knowledge-base\/can-bo-qlts-mong-muon-nam-bat-quy-tac-tinh-hoa-mon-nam-theo-quy-dinh-tai-thong-tu-23-2023-tt-btc\/","title":{"rendered":"C\u00e1n b\u1ed9 QLTS mong mu\u1ed1n n\u1eafm b\u1eaft quy t\u1eafc t\u00ednh Hao m\u00f2n n\u0103m theo quy \u0111\u1ecbnh t\u1ea1i th\u00f4ng t\u01b0 23\/2023\/TT-BTC"},"content":{"rendered":"<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn quy t\u1eafc v\u00e0 c\u00e1ch t\u00ednh hao m\u00f2n n\u0103m theo Th\u00f4ng t\u01b0 23\/2023\/TT-BTC tr\u00ean ph\u1ea7n m\u1ec1m MISA.<\/p>\n<p>N\u1ed9i dung bao g\u1ed3m c\u00e1c \u0111i\u1ec3m thay \u0111\u1ed5i v\u1ec1 c\u00f4ng th\u1ee9c t\u00ednh, c\u00e1ch ki\u1ec3m tra v\u00e0 hi\u1ec3n th\u1ecb th\u00f4ng tin hao m\u00f2n, s\u1ed1 n\u0103m s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n.<\/p>\n<p>Ph\u1ea1m vi \u00e1p d\u1ee5ng cho c\u00e1c \u0111\u01a1n v\u1ecb c\u1eadp nh\u1eadt v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh m\u1edbi.<\/p>\n<h3><b>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/b><\/h3>\n<ul>\n<li>T\u1ea1i menu <strong>T\u00e0i s\u1ea3n\\\u0110\u00e1nh gi\u00e1 l\u1ea1i:<\/strong> \u0110\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb \u0111\u00e1nh gi\u00e1 l\u1ea1i do c\u1eadp nh\u1eadt th\u00f4ng t\u01b0\/quy\u1ebft \u0111\u1ecbnh theo TT23\/2023. <img decoding=\"async\" class=\"alignnone size-full\" src=\"\/tai-san\/wp-content\/uploads\/2024\/08\/2024-08-30_9-03-39.png\" alt=\"\" width=\"1752\" height=\"836\" \/>\n<ul>\n<li>T\u1ea1i Th\u00f4ng tin chi ti\u1ebft ch\u1ee9ng t\u1eeb, khi di chuy\u1ec3n chu\u1ed9t v\u00e0o bi\u1ec3u t\u01b0\u1ee3ng ch\u1eef i, ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch t\u00ednh hao m\u00f2n\/kh\u1ea5u hao n\u0103m v\u00e0 s\u1ed1 n\u0103m s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i. <img decoding=\"async\" class=\"alignnone size-full\" src=\"\/tai-san\/wp-content\/uploads\/2024\/08\/2024-08-30_9-54-19.png\" alt=\"\" width=\"1369\" height=\"754\" \/><\/li>\n<li>Khi s\u1eeda ch\u1ee9ng t\u1eeb ho\u1eb7c c\u00f3 ph\u00e1t sinh ch\u1ee9ng t\u1eeb \u0111\u00e1nh gi\u00e1 l\u1ea1i do c\u1eadp nh\u1eadt th\u00f4ng t\u01b0\/quy\u1ebft \u0111\u1ecbnh. <img decoding=\"async\" class=\"alignnone size-full\" src=\"\/tai-san\/wp-content\/uploads\/2024\/08\/2024-08-30_9-17-49.png\" alt=\"\" width=\"1726\" height=\"961\" \/><\/li>\n<li>Khi di chuy\u1ec3n chu\u1ed9t v\u00e0o bi\u1ec3u t\u01b0\u1ee3ng ch\u1eef i t\u1ea1i th\u00f4ng tin hao m\u00f2n\/kh\u1ea5u hao, ph\u1ea7n m\u1ec1m s\u1ebd hi\u1ec3n th\u1ecb th\u00f4ng tin c\u00e1ch t\u00ednh hao m\u00f2n theo th\u00f4ng t\u01b0 23\/2023\/TT-BTC. <img decoding=\"async\" class=\"alignnone size-full\" src=\"\/tai-san\/wp-content\/uploads\/2024\/08\/2024-08-30_9-37-03.png\" alt=\"\" width=\"1426\" height=\"813\" \/><\/li>\n<li>Khi di chuy\u1ec3n chu\u1ed9t v\u00e0o bi\u1ec3u t\u01b0\u1ee3ng ch\u1eef i t\u1ea1i th\u00f4ng tin S\u1ed1 n\u0103m s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i, ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb th\u00f4ng tin c\u00e1ch t\u00ednh ra s\u1ed1 n\u0103m s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n. <img decoding=\"async\" class=\"alignnone size-full\" src=\"\/tai-san\/wp-content\/uploads\/2024\/08\/2024-08-30_9-34-48.png\" alt=\"\" width=\"1428\" height=\"810\" \/><\/li>\n<li>Ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb ghi ch\u00fa c\u00e1ch t\u00ednh hao m\u00f2n\/kh\u1ea5u hao n\u0103m theo th\u00f4ng t\u01b0 23\/2023\/TT-BTC, ch\u1ecdn <strong>Xem chi ti\u1ebft<\/strong> \u0111\u1ec3 xem chi ti\u1ebft c\u00e1ch t\u00ednh hao m\u00f2n\/kh\u1ea5u hao. <img decoding=\"async\" class=\"alignnone size-full\" src=\"\/tai-san\/wp-content\/uploads\/2024\/08\/2024-08-30_9-43-19.png\" alt=\"\" width=\"1368\" height=\"857\" \/><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn quy t\u1eafc v\u00e0 c\u00e1ch t\u00ednh hao m\u00f2n n\u0103m theo Th\u00f4ng t\u01b0 23\/2023\/TT-BTC tr\u00ean ph\u1ea7n m\u1ec1m MISA. N\u1ed9i dung bao g\u1ed3m c\u00e1c \u0111i\u1ec3m thay \u0111\u1ed5i v\u1ec1 c\u00f4ng th\u1ee9c t\u00ednh, c\u00e1ch ki\u1ec3m tra v\u00e0 hi\u1ec3n th\u1ecb th\u00f4ng tin hao m\u00f2n, s\u1ed1 n\u0103m s\u1eed d\u1ee5ng c\u00f2n&#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-24109","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/24109","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\/24109\/revisions"}],"predecessor-version":[{"id":46581,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/24109\/revisions\/46581"}],"wp:attachment":[{"href":"\/tai-san\/wp-json\/wp\/v2\/media?parent=24109"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-category?post=24109"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-tag?post=24109"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}