{"id":27775,"date":"2024-12-18T11:44:30","date_gmt":"2024-12-18T04:44:30","guid":{"rendered":"https:\/\/qltshelp.misa.vn\/?post_type=ht_kb&#038;p=27775"},"modified":"2025-01-23T16:03:54","modified_gmt":"2025-01-23T09:03:54","slug":"huong-dan-can-bo-qlts-khi-cap-nhat-du-lieu-len-tt23-2023-tt-btc-khong-bi-anh-huong-den-so-lieu-bao-cao-nam-2023-da-hoan-thien","status":"publish","type":"ht_kb","link":"\/tai-san\/knowledge-base\/huong-dan-can-bo-qlts-khi-cap-nhat-du-lieu-len-tt23-2023-tt-btc-khong-bi-anh-huong-den-so-lieu-bao-cao-nam-2023-da-hoan-thien\/","title":{"rendered":"N\u1ebfu trong n\u0103m 2023 \u0111\u00e3 ho\u00e0n thi\u1ec7n b\u00e1o c\u00e1o, h\u01b0\u1edbng d\u1eabn c\u1eadp nh\u1eadt d\u1eef li\u1ec7u l\u00ean TT23\/2023\/TT-BTC kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o \u0111\u00e3 ch\u1ed1t"},"content":{"rendered":"<h4><strong>I. V\u1ea5n \u0111\u1ec1<\/strong><\/h4>\n<ul>\n<li>T\u1ea1i \u0111\u01a1n v\u1ecb n\u0103m 2024\u00a0m\u1edbi th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 23\/2023 cho n\u0103m 2023. Khi \u0111\u00f3, danh m\u1ee5c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt l\u00ean Th\u00f4ng t\u01b0 23\/2023, d\u1eabn \u0111\u1ebfn.<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li>C\u00e1c \u0111\u01a1n v\u1ecb <strong>ch\u01b0a l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n n\u0103m 2023<\/strong> th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 23\/2023 sau \u0111\u00f3 l\u1eadp b\u00e1o c\u00e1o, quy\u1ebft to\u00e1n s\u1ebd <em>kh\u00f4ng \u1ea3nh h\u01b0\u1edfng g\u00ec \u0111\u1ebfn s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o\u00a0<\/em><\/li>\n<li>C\u00e1c \u0111\u01a1n v\u1ecb <strong>\u0111\u00e3 l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n n\u0103m 2023<\/strong> tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m T\u1ec9nh\/TP \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 23\/2023\/TT-BTC \u0111ang \u00e1p d\u1ee5ng danh m\u1ee5c Lo\u1ea1i t\u00e0i s\u1ea3n c\u1ee7a TT45\/2018 c\u00e0n c\u1eadp nh\u1eadt l\u00ean Th\u00f4ng t\u01b0 23\/2023 v\u00e0 l\u1eadp l\u1ea1i b\u00e1o c\u00e1o, s\u1ebd <em>l\u00e0m thay \u0111\u1ed5i s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o \u0111\u00e3 n\u1ed9p<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><strong>II. Kh\u00f3 kh\u0103n: \u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb quy\u1ebft to\u00e1n b\u00e1o c\u00e1o n\u0103m 2023 theo TT 45\/2018:<\/strong><\/h4>\n<ul>\n<li>N\u1ebfu c\u1eadp nh\u1eadt l\u00ean Th\u00f4ng t\u01b0 23\/2023\/TT-BTC th\u00ec s\u1ed1 li\u1ec7u <strong>b\u00e1o c\u00e1o n\u0103m 2023 s\u1ebd b\u1ecb thay \u0111\u1ed5i<\/strong> v\u1ec1 gi\u00e1 tr\u1ecb hao m\u00f2n n\u0103m, HMLK, GTCL c\u1ee7a m\u1ed9t s\u1ed1 lo\u1ea1i t\u00e0i s\u1ea3n (M\u00e1y photocopy, Camera gi\u00e1m s\u00e1t).<\/li>\n<li>N\u1ebfu <strong>kh\u00f4ng c\u1eadp nh\u1eadt<\/strong> l\u00ean Th\u00f4ng t\u01b0 23\/2023\/TT-BTC th\u00ec <strong>kh\u00f4ng th\u1ec3 quy\u1ebft to\u00e1n<\/strong> s\u1ed1 li\u1ec7u cho n\u0103m 2024.<\/li>\n<\/ul>\n<h4><strong>III. Gi\u1ea3i ph\u00e1p x\u1eed l\u00fd<\/strong><\/h4>\n<p><strong>N\u0103m 2023:<\/strong><\/p>\n<p>Ph\u1ea7n m\u1ec1m b\u1ed5 sung c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n k\u00e8m t\u1ef7 l\u1ec7 hao m\u00f2n v\u00e0 th\u1eddi gian s\u1eed d\u1ee5ng theo TT45, v\u00ed d\u1ee5: <em>M\u00e1y photocopy:<\/em> T\u1ef7 l\u1ec7 hao m\u00f2n 12,5%, th\u1eddi gian s\u1eed d\u1ee5ng 8 n\u0103m. <em>Khi \u0111\u01a1n v\u1ecb c\u1eadp nh\u1eadt l\u00ean TT23 n\u1ebfu ch\u1ecdn lo\u1ea1i t\u00e0i s\u1ea3n c\u1ee7a TT45 ph\u1ea7n m\u1ec1m \u0111\u1ea3m b\u1ea3o gi\u00e1 tr\u1ecb Hao m\u00f2n, GTCL c\u00e1c c\u1ee7a t\u00e0i s\u1ea3n kh\u00f4ng b\u1ecb thay \u0111\u1ed5i so v\u1edbi b\u00e1o c\u00e1o \u0111\u00e3 n\u1ed9p<\/em><\/p>\n<ul>\n<li>Khi c\u00e1n b\u1ed9 QLTS ti\u1ebfn h\u00e0nh c\u1eadp nh\u1eadt th\u00f4ng t\u01b0 23\/2023 <img decoding=\"async\" class=\"alignnone size-full wp-image-27787\" src=\"\/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_15-52-32.png\" alt=\"\" width=\"1628\" height=\"766\" srcset=\"\/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_15-52-32.png 1628w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_15-52-32-300x141.png 300w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_15-52-32-1024x482.png 1024w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_15-52-32-768x361.png 768w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_15-52-32-50x24.png 50w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_15-52-32-1536x723.png 1536w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_15-52-32-60x28.png 60w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_15-52-32-100x47.png 100w\" sizes=\"(max-width: 1628px) 100vw, 1628px\" \/><\/li>\n<li>Ch\u1ecdn <strong>c\u1eadp nh\u1eadt th\u1ee7 c\u00f4ng<\/strong><img decoding=\"async\" class=\"alignnone size-full wp-image-27791\" src=\"\/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_16-27-42.png\" alt=\"\" width=\"1914\" height=\"958\" srcset=\"\/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_16-27-42.png 1914w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_16-27-42-300x150.png 300w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_16-27-42-1024x513.png 1024w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_16-27-42-768x384.png 768w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_16-27-42-50x25.png 50w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_16-27-42-1536x769.png 1536w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_16-27-42-60x30.png 60w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_16-27-42-100x50.png 100w\" sizes=\"(max-width: 1914px) 100vw, 1914px\" \/><\/li>\n<li>Ch\u1ecdn lo\u1ea1i t\u00e0i s\u1ea3n m\u1edbi cho c\u00e1c t\u00e0i s\u1ea3n nh\u01b0 <em>M\u00e1y photocopy<\/em> v\u00e0 <em>Camera gi\u00e1m s\u00e1t<\/em> theo danh m\u1ee5c TT45 ph\u1ea7n m\u1ec1m \u0111\u00e3 b\u1ed5 sung.<img decoding=\"async\" class=\"alignnone size-full wp-image-27793\" src=\"\/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_16-35-01.png\" alt=\"\" width=\"1878\" height=\"772\" srcset=\"\/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_16-35-01.png 1878w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_16-35-01-300x123.png 300w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_16-35-01-1024x421.png 1024w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_16-35-01-768x316.png 768w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_16-35-01-50x21.png 50w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_16-35-01-1536x631.png 1536w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_16-35-01-60x25.png 60w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_16-35-01-100x41.png 100w\" sizes=\"(max-width: 1878px) 100vw, 1878px\" \/><\/li>\n<li>Sau khi ch\u1ecdn Lo\u1ea1i t\u00e0i s\u1ea3n xong ch\u1ecdn <strong>Ti\u1ebfp t\u1ee5c<\/strong> \u0111\u1ec3 c\u1eadp nh\u1eadt TT23\/2023<\/li>\n<\/ul>\n<p><strong>T\u1ea1i n\u0103m l\u00e0m vi\u1ec7c 2024<\/strong><\/p>\n<ul>\n<li>\u0110\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n <strong>Chuy\u1ec3n lo\u1ea1i t\u00e0i s\u1ea3n h\u00e0ng lo\u1ea1t<\/strong> t\u1eeb TT45 sang TT23 v\u1edbi t\u1ef7 l\u1ec7 hao m\u00f2n m\u1edbi.<\/li>\n<li>Ph\u1ea7n m\u1ec1m th\u00f4ng b\u00e1o danh s\u00e1ch t\u00e0i s\u1ea3n \u00e1p d\u1ee5ng lo\u1ea1i TT45\/2018 v\u00e0 t\u1ef1 \u0111\u1ed9ng \u0111i\u1ec1u h\u01b0\u1edbng sang lo\u1ea1i t\u01b0\u01a1ng \u1ee9ng c\u1ee7a TT23\/2023, gi\u00fap ng\u01b0\u1eddi d\u00f9ng ti\u1ebft ki\u1ec7m th\u1eddi gian ki\u1ec3m k\u00ea.<\/li>\n<li>C\u00e1n b\u1ed9 QLTS v\u00e0o menu T\u00e0i s\u1ea3n, ch\u1ecdn bi\u1ec3u t\u01b0\u1ee3ng t\u00f9y ch\u1ecdn, ch\u1ecdn Chuy\u1ec3n lo\u1ea1i t\u00e0i s\u1ea3n h\u00e0ng lo\u1ea1t: chuy\u1ec3n lo\u1ea1i 50116 sang lo\u1ea1i 50108 v\u00e0 5020223 sang lo\u1ea1i 5020216. <img decoding=\"async\" class=\"alignnone size-full wp-image-27795\" src=\"\/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_16-58-55.png\" alt=\"\" width=\"1686\" height=\"768\" srcset=\"\/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_16-58-55.png 1686w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_16-58-55-300x137.png 300w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_16-58-55-1024x466.png 1024w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_16-58-55-768x350.png 768w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_16-58-55-50x23.png 50w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_16-58-55-1536x700.png 1536w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_16-58-55-60x27.png 60w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_16-58-55-100x46.png 100w\" sizes=\"(max-width: 1686px) 100vw, 1686px\" \/><\/li>\n<li>Chuy\u1ec3n \u0111\u1ed5i:\n<ul style=\"list-style-type: square;\">\n<li><em>Lo\u1ea1i 50116<\/em> (TT45) \u2192 <em>Lo\u1ea1i 50108<\/em> (TT23).<\/li>\n<li><em>Lo\u1ea1i 5020223<\/em> (TT45) \u2192 <em>Lo\u1ea1i 5020216<\/em> (TT23)<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-27797\" src=\"\/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_17-06-42.png\" alt=\"\" width=\"1681\" height=\"770\" srcset=\"\/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_17-06-42.png 1681w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_17-06-42-300x137.png 300w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_17-06-42-1024x469.png 1024w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_17-06-42-768x352.png 768w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_17-06-42-50x23.png 50w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_17-06-42-1536x704.png 1536w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_17-06-42-60x27.png 60w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_17-06-42-100x46.png 100w\" sizes=\"(max-width: 1681px) 100vw, 1681px\" \/><img decoding=\"async\" class=\"alignnone size-full wp-image-27799\" src=\"\/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_17-08-38.png\" alt=\"\" width=\"1686\" height=\"765\" srcset=\"\/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_17-08-38.png 1686w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_17-08-38-300x136.png 300w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_17-08-38-1024x465.png 1024w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_17-08-38-768x348.png 768w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_17-08-38-50x23.png 50w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_17-08-38-1536x697.png 1536w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_17-08-38-60x27.png 60w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_17-08-38-100x45.png 100w\" sizes=\"(max-width: 1686px) 100vw, 1686px\" \/><\/li>\n<li>Sau khi ch\u1ecdn Lo\u1ea1i t\u00e0i s\u1ea3n xong, ch\u1ecdn <strong>Ti\u1ebfp t\u1ee5c\u00a0<\/strong><img decoding=\"async\" class=\"alignnone size-full wp-image-27801\" src=\"\/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_17-10-39.png\" alt=\"\" width=\"1689\" height=\"768\" srcset=\"\/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_17-10-39.png 1689w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_17-10-39-300x136.png 300w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_17-10-39-1024x466.png 1024w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_17-10-39-768x349.png 768w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_17-10-39-50x23.png 50w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_17-10-39-1536x698.png 1536w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_17-10-39-60x27.png 60w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_17-10-39-100x45.png 100w\" sizes=\"(max-width: 1689px) 100vw, 1689px\" \/><\/li>\n<li>Ch\u1ecdn<strong> Th\u1ef1c hi\u1ec7n <\/strong>\u0111\u1ec3 x\u00e1c nh\u1eadn chuy\u1ec3n lo\u1ea1i t\u00e0i s\u1ea3n<img decoding=\"async\" class=\"alignnone size-full wp-image-27803\" src=\"\/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_17-12-11.png\" alt=\"\" width=\"1688\" height=\"764\" srcset=\"\/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_17-12-11.png 1688w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_17-12-11-300x136.png 300w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_17-12-11-1024x463.png 1024w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_17-12-11-768x348.png 768w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_17-12-11-50x23.png 50w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_17-12-11-1536x695.png 1536w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_17-12-11-60x27.png 60w, \/tai-san\/wp-content\/uploads\/2024\/12\/2024-12-18_17-12-11-100x45.png 100w\" sizes=\"(max-width: 1688px) 100vw, 1688px\" \/><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>I. V\u1ea5n \u0111\u1ec1 T\u1ea1i \u0111\u01a1n v\u1ecb n\u0103m 2024\u00a0m\u1edbi th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 23\/2023 cho n\u0103m 2023. Khi \u0111\u00f3, danh m\u1ee5c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt l\u00ean Th\u00f4ng t\u01b0 23\/2023, d\u1eabn \u0111\u1ebfn. C\u00e1c \u0111\u01a1n v\u1ecb ch\u01b0a l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n n\u0103m&#8230;<\/p>\n","protected":false},"author":2,"template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[209],"ht-kb-tag":[],"class_list":["post-27775","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r51"],"_links":{"self":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/27775","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\/27775\/revisions"}],"predecessor-version":[{"id":34025,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/27775\/revisions\/34025"}],"wp:attachment":[{"href":"\/tai-san\/wp-json\/wp\/v2\/media?parent=27775"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-category?post=27775"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-tag?post=27775"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}