{"id":27487,"date":"2024-12-13T17:05:27","date_gmt":"2024-12-13T10:05:27","guid":{"rendered":"https:\/\/qltshelp.misa.vn\/?post_type=ht_kb&p=27487"},"modified":"2026-01-28T14:03:19","modified_gmt":"2026-01-28T07:03:19","slug":"cap-nhat-thong-tu-23-2023-tt-btc-va-chuan-hoa-tscd","status":"publish","type":"ht_kb","link":"\/tai-san\/knowledge-base\/cap-nhat-thong-tu-23-2023-tt-btc-va-chuan-hoa-tscd\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn ki\u1ec3m tra \u0111\u00e3 th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt TT23 v\u00e0 Chu\u1ea9n h\u00f3a TSC\u0110"},"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 ki\u1ec3m tra v\u00e0 th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 23\/2023\/TT-BTC ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u1ec9nh, c\u0169ng nh\u01b0 chu\u1ea9n h\u00f3a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) tr\u00ean ph\u1ea7n m\u1ec1m tr\u01b0\u1edbc khi t\u1ed5ng ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n c\u00f4ng, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u t\u00e0i s\u1ea3n\u00a0ch\u00ednh x\u00e1c, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 th\u1ed1ng nh\u1ea5t v\u1edbi ph\u1ea7n m\u1ec1m T\u1ed5ng ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n c\u00f4ng c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n
N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/p>\n
\n
C\u00e1c b\u01b0\u1edbc c\u1eadp nh\u1eadt lo\u1ea1i t\u00e0i s\u1ea3n theo Th\u00f4ng t\u01b0 23\/2023\/TT-BTC ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u1ec9nh.<\/li>\n
H\u01b0\u1edbng d\u1eabn chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u t\u00e0i s\u1ea3n c\u00f4ng.<\/li>\n<\/ul>\n
2. H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n<\/h3>\n
\n
<\/span><\/p>\n
2.1. C\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 23\/2023\/TT-BTC ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u1ec9nh<\/h4>\n
<\/div>
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\n
V\u00e0o menu T\u00e0i s\u1ea3n\\Danh s\u00e1ch t\u00e0i s\u1ea3n,<\/strong> ch\u1ecdn bi\u1ec3u t\u01b0\u1ee3ng d\u1ea5u 3 ch\u1ea5m, ch\u1ecdn C\u1eadp nh\u1eadt lo\u1ea1i T\u00e0i s\u1ea3n theo TT\/Q\u0110<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
Ph\u1ea7n m\u1ec1m s\u1ebd hi\u1ec3n th\u1ecb giao di\u1ec7n “C\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 23\/2023\/TT-BTC” ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u1ec9nh<\/li>\n<\/ul>\n
– N\u1ebfu t\u00ecnh h\u00ecnh c\u1eadp nh\u1eadt: Ch\u01b0a c\u1eadp nh\u1eadt l\u00e0 0<\/strong> t\u1ee9c l\u00e0 T\u1ea5t c\u1ea3<\/strong> c\u00e1c T\u00e0i s\u1ea3n \u0111\u00e3 c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 23\/2023\/TT-BTC ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u1ec9nh (anh\/ch\u1ecb b\u1ecf qua b\u01b0\u1edbc n\u00e0y)<\/strong><\/p>\n
$\"\"$ <\/p>\n
– N\u1ebfu t\u00ecnh h\u00ecnh c\u1eadp nh\u1eadt: Ch\u01b0a c\u1eadp nh\u1eadt > 0<\/strong> t\u1ee9c l\u00e0 C\u00f3 t\u00e0i s\u1ea3n ch\u01b0a c\u1eadp nh\u1eadt theo Th\u00f4ng t\u01b0 23\/2023\/TT-BTC ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u1ec9nh, anh\/ch\u1ecb th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/p>\n
$\"\"$ <\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
2.2. Chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u t\u00e0i s\u1ea3n c\u00f4ng<\/h4>\n
<\/div>
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V\u00e0o T\u00e0i s\u1ea3n\\Chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u,<\/strong> ch\u1ecdn tab Chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u t\u00e0i s\u1ea3n<\/b><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
Tr\u00ean giao di\u1ec7n Chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u t\u00e0i s\u1ea3n c\u00f4ng, n\u1ebfu ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb:<\/li>\n<\/ul>\n
– \u0110\u01a1n v\u1ecb c\u00f2n 0 t\u00e0i s\u1ea3n ch\u01b0a chu\u1ea9n h\u00f3a t\u1ee9c l\u00e0 <\/strong>T\u1ea5t c\u1ea3 t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a, anh\/ch\u1ecb<\/span>\u00a0b\u1ecf qua b\u01b0\u1edbc n\u00e0y<\/span><\/p>\n
$\"\"$ <\/p>\n
– \u0110\u01a1n v\u1ecb c\u00f2n > 0 t\u00e0i s\u1ea3n ch\u01b0a chu\u1ea9n h\u00f3a, <\/strong>anh\/ch\u1ecb th\u1ef1c hi\u1ec7n chu\u1ea9n h\u00f3a theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a><\/p>\n
$\"\"$ <\/p>\n<\/div><\/div>\n<\/div>\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 ki\u1ec3m tra v\u00e0 th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 23\/2023\/TT-BTC ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u1ec9nh, c\u0169ng nh\u01b0 chu\u1ea9n h\u00f3a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) tr\u00ean ph\u1ea7n m\u1ec1m tr\u01b0\u1edbc khi t\u1ed5ng ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n c\u00f4ng, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o d\u1eef…<\/p>\n","protected":false},"author":121,"template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[193],"ht-kb-tag":[],"class_list":["post-27487","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-tong-kiem-ke-tai-san-cong"],"_links":{"self":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/27487","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\/121"}],"version-history":[{"count":6,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/27487\/revisions"}],"predecessor-version":[{"id":43865,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/27487\/revisions\/43865"}],"wp:attachment":[{"href":"\/tai-san\/wp-json\/wp\/v2\/media?parent=27487"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-category?post=27487"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-tag?post=27487"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}