{"id":28787,"date":"2025-02-06T14:21:21","date_gmt":"2025-02-06T07:21:21","guid":{"rendered":"https:\/\/qltshelp.misa.vn\/?post_type=ht_kb&#038;p=28787"},"modified":"2025-10-29T08:16:21","modified_gmt":"2025-10-29T01:16:21","slug":"khi-don-vi-da-tinh-hao-mon-nam-2023-se-khong-bi-anh-huong-du-lieu-khi-cap-nhat-len-tt23-2023-tt-btc-cho-nam-2023","status":"publish","type":"ht_kb","link":"\/tai-san\/knowledge-base\/khi-don-vi-da-tinh-hao-mon-nam-2023-se-khong-bi-anh-huong-du-lieu-khi-cap-nhat-len-tt23-2023-tt-btc-cho-nam-2023\/","title":{"rendered":"Khi \u0111\u01a1n v\u1ecb \u0111\u00e3 t\u00ednh hao m\u00f2n n\u0103m 2023 s\u1ebd kh\u00f4ng b\u1ecb \u1ea3nh h\u01b0\u1edfng d\u1eef li\u1ec7u khi c\u1eadp nh\u1eadt l\u00ean TT23\/2023\/TT-BTC cho n\u0103m 2023"},"content":{"rendered":"<h3><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p>B\u00e0i vi\u1ebft n\u00e0y gi\u00fap anh\/ch\u1ecb khi \u0111\u00e3 t\u00ednh hao m\u00f2n n\u0103m 2023 kh\u00f4ng b\u1ecb \u1ea3nh h\u01b0\u1edfng v\u1ec1 d\u1eef li\u1ec7u khi c\u1eadp nh\u1eadt l\u00ean Th\u00f4ng t\u01b0 23\/2023\/TT-BTC cho n\u0103m 2023<\/p>\n<p>\u0110\u1ea7u n\u0103m 2024, m\u1ed9t s\u1ed1 \u0111\u01a1n v\u1ecb \u0111\u00e3 ho\u00e0n th\u00e0nh b\u00e1o c\u00e1o n\u0103m 2023 theo <strong>Th\u00f4ng t\u01b0 45\/2018\/TT-BTC<\/strong> v\u00e0 t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n. Khi n\u00e0y \u0111\u01a1n v\u1ecb \u0111\u00e3 t\u00ednh hao m\u00f2n n\u0103m, V\u00ed d\u1ee5: <strong>T\u00e0i s\u1ea3n 10 tri\u1ec7u, hao m\u00f2n 10% = 1 tri\u1ec7u<\/strong>, nh\u01b0ng sau \u0111\u00f3 \u0111\u01b0\u1ee3c <strong>s\u1eeda th\u00e0nh 1,2 tri\u1ec7u<\/strong>. Sau \u0111\u00f3, to\u00e0n t\u1ec9nh c\u1ea7n <strong>c\u1eadp nh\u1eadt danh m\u1ee5c lo\u1ea1i t\u00e0i s\u1ea3n<\/strong> theo <strong>Th\u00f4ng t\u01b0 23\/2023\/TT-BTC<\/strong> \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u cho n\u0103m 2023.<\/p>\n<p><strong>\u2013 Tr\u01b0\u1edbc phi\u00ean b\u1ea3n R53:<\/strong><\/p>\n<p>C\u00e1c \u0111\u01a1n v\u1ecb \u0111\u00e3 ho\u00e0n th\u00e0nh b\u00e1o c\u00e1o n\u0103m 2023, khi c\u1eadp nh\u1eadt l\u00ean <strong>Th\u00f4ng t\u01b0 23\/2023\/TT-BTC<\/strong>, ch\u1ee9ng t\u1eeb hao m\u00f2n n\u0103m 2023 s\u1ebd b\u1ecb <strong>x\u00f3a<\/strong>, khi\u1ebfn \u0111\u01a1n v\u1ecb <strong>kh\u00f4ng bi\u1ebft ch\u00ednh x\u00e1c hao m\u00f2n \u0111\u00e3 t\u00ednh tr\u01b0\u1edbc \u0111\u00f3<\/strong>. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 <strong>g\u00e2y sai l\u1ec7ch d\u1eef li\u1ec7u<\/strong> so v\u1edbi s\u1ed1 li\u1ec7u \u0111\u00e3 ch\u1ed1t tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n<p><strong>\u2013 K\u1ec3 t\u1eeb phi\u00ean b\u1ea3n R53:<\/strong><\/p>\n<p>C\u00e1c \u0111\u01a1n v\u1ecb \u0111\u00e3 t\u00ednh hao m\u00f2n n\u0103m 2023 s\u1ebd kh\u00f4ng b\u1ecb \u1ea3nh h\u01b0\u1edfng v\u1ec1 d\u1eef li\u1ec7u khi c\u1eadp nh\u1eadt l\u00ean Th\u00f4ng t\u01b0 23\/2023\/TT-BTC cho n\u0103m 2023<\/p>\n<h3><b>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/b><\/h3>\n<p>T\u1ea1i menu <strong>T\u00e0i s\u1ea3n\\T\u00f9y ch\u1ecdn\\C\u1eadp nh\u1eadt lo\u1ea1i t\u00e0i s\u1ea3n theo TT\/Q\u0110:<\/strong><img decoding=\"async\" class=\"alignnone size-full wp-image-28795\" src=\"\/tai-san\/wp-content\/uploads\/2025\/02\/2025-02-06_15-20-46.jpg\" alt=\"\" width=\"1424\" height=\"786\" srcset=\"\/tai-san\/wp-content\/uploads\/2025\/02\/2025-02-06_15-20-46.jpg 1424w, \/tai-san\/wp-content\/uploads\/2025\/02\/2025-02-06_15-20-46-300x166.jpg 300w, \/tai-san\/wp-content\/uploads\/2025\/02\/2025-02-06_15-20-46-1024x565.jpg 1024w, \/tai-san\/wp-content\/uploads\/2025\/02\/2025-02-06_15-20-46-768x424.jpg 768w, \/tai-san\/wp-content\/uploads\/2025\/02\/2025-02-06_15-20-46-50x28.jpg 50w, \/tai-san\/wp-content\/uploads\/2025\/02\/2025-02-06_15-20-46-60x33.jpg 60w, \/tai-san\/wp-content\/uploads\/2025\/02\/2025-02-06_15-20-46-100x55.jpg 100w\" sizes=\"(max-width: 1424px) 100vw, 1424px\" \/><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Ph\u1ea7n m\u1ec1m c\u1eadp nh\u1eadt h\u01b0\u1edbng d\u1eabn: <strong>Ch\u1ec9 cho ph\u00e9p thay \u0111\u1ed5i t\u1ef7 l\u1ec7 hao m\u00f2n v\u00e0 s\u1ed1 n\u0103m s\u1eed d\u1ee5ng n\u1ebfu ch\u01b0a ph\u00e1t sinh ch\u1ee9ng t\u1eeb hao m\u00f2n ho\u1eb7c ki\u1ec3m k\u00ea sau hao m\u00f2n trong n\u0103m 2023.<\/strong><img decoding=\"async\" class=\"alignnone size-full wp-image-28797\" src=\"\/tai-san\/wp-content\/uploads\/2025\/02\/2025-02-06_15-22-05.jpg\" alt=\"\" width=\"883\" height=\"517\" srcset=\"\/tai-san\/wp-content\/uploads\/2025\/02\/2025-02-06_15-22-05.jpg 883w, \/tai-san\/wp-content\/uploads\/2025\/02\/2025-02-06_15-22-05-300x176.jpg 300w, \/tai-san\/wp-content\/uploads\/2025\/02\/2025-02-06_15-22-05-768x450.jpg 768w, \/tai-san\/wp-content\/uploads\/2025\/02\/2025-02-06_15-22-05-50x29.jpg 50w, \/tai-san\/wp-content\/uploads\/2025\/02\/2025-02-06_15-22-05-60x35.jpg 60w, \/tai-san\/wp-content\/uploads\/2025\/02\/2025-02-06_15-22-05-100x59.jpg 100w\" sizes=\"(max-width: 883px) 100vw, 883px\" \/><\/li>\n<li>\n<p data-start=\"68\" data-end=\"236\">N\u1ebfu \u0111\u01a1n v\u1ecb <strong data-start=\"79\" data-end=\"121\">\u0111\u00e3 l\u1eadp ch\u1ee9ng t\u1eeb t\u00ednh hao m\u00f2n trong n\u0103m<\/strong> tr\u01b0\u1edbc khi c\u1eadp nh\u1eadt th\u00f4ng t\u01b0 m\u1edbi (v\u00ed d\u1ee5: trong n\u0103m 2023 khi \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 23\/2023), th\u00ec khi c\u1eadp nh\u1eadt th\u1ee7 c\u00f4ng, anh\/ch\u1ecb ch\u1ecdn <strong data-start=\"241\" data-end=\"261\">Lo\u1ea1i t\u00e0i s\u1ea3n m\u1edbi<\/strong> ph\u1ea3i c\u00f3 <strong data-start=\"270\" data-end=\"287\">t\u1ef7 l\u1ec7 hao m\u00f2n<\/strong> ho\u1eb7c <strong data-start=\"293\" data-end=\"311\">s\u1ed1 n\u0103m s\u1eed d\u1ee5ng<\/strong> <strong data-start=\"312\" data-end=\"326\">tr\u00f9ng kh\u1edbp<\/strong> v\u1edbi lo\u1ea1i t\u00e0i s\u1ea3n c\u0169.<\/p>\n<\/li>\n<li>\n<p data-start=\"353\" data-end=\"377\">Khi x\u00e1c nh\u1eadn c\u1eadp nh\u1eadt:<\/p>\n<ul style=\"list-style-type: square;\" data-start=\"380\" data-end=\"635\">\n<li data-start=\"380\" data-end=\"513\">Ph\u1ea7n m\u1ec1m s\u1ebd <strong data-start=\"394\" data-end=\"439\">t\u1ef1 \u0111\u1ed9ng t\u1ea1o ch\u1ee9ng t\u1eeb \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n<\/strong> n\u1ebfu c\u00f3 thay \u0111\u1ed5i v\u1ec1 t\u1ef7 l\u1ec7 hao m\u00f2n ho\u1eb7c s\u1ed1 n\u0103m s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh m\u1edbi.<\/li>\n<li data-start=\"516\" data-end=\"635\">\u0110\u1ed3ng th\u1eddi, ph\u1ea7n m\u1ec1m s\u1ebd <strong data-start=\"541\" data-end=\"606\">c\u1eadp nh\u1eadt th\u00f4ng tin v\u00e0o ch\u1ee9ng t\u1eeb hao m\u00f2n \u0111\u00e3 ph\u00e1t sinh tr\u01b0\u1edbc \u0111\u00f3<\/strong> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c.<img decoding=\"async\" class=\"alignnone size-full wp-image-29063\" src=\"\/tai-san\/wp-content\/uploads\/2025\/02\/2025-02-19_9-44-35.jpg\" alt=\"\" width=\"1668\" height=\"858\" srcset=\"\/tai-san\/wp-content\/uploads\/2025\/02\/2025-02-19_9-44-35.jpg 1668w, \/tai-san\/wp-content\/uploads\/2025\/02\/2025-02-19_9-44-35-300x154.jpg 300w, \/tai-san\/wp-content\/uploads\/2025\/02\/2025-02-19_9-44-35-1024x527.jpg 1024w, \/tai-san\/wp-content\/uploads\/2025\/02\/2025-02-19_9-44-35-768x395.jpg 768w, \/tai-san\/wp-content\/uploads\/2025\/02\/2025-02-19_9-44-35-50x26.jpg 50w, \/tai-san\/wp-content\/uploads\/2025\/02\/2025-02-19_9-44-35-1536x790.jpg 1536w, \/tai-san\/wp-content\/uploads\/2025\/02\/2025-02-19_9-44-35-60x31.jpg 60w, \/tai-san\/wp-content\/uploads\/2025\/02\/2025-02-19_9-44-35-100x51.jpg 100w\" sizes=\"(max-width: 1668px) 100vw, 1668px\" \/><\/li>\n<\/ul>\n<\/li>\n<li>N\u1ebfu \u0111\u01a1n v\u1ecb \u0111\u00e3 ph\u00e1t sinh ch\u1ee9ng t\u1eeb hao m\u00f2n v\u00e0 ki\u1ec3m k\u00ea sau hao m\u00f2n trong n\u0103m 2023, h\u1ec7 th\u1ed1ng s\u1ebd kh\u00f4ng cho ph\u00e9p c\u1eadp nh\u1eadt.\u00a0Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u1ea7n c\u1eadp nh\u1eadt th\u1ee7 c\u00f4ng ch\u1ecdn\u00a0Lo\u1ea1i t\u00e0i s\u1ea3n m\u1edbi ph\u1ea3i c\u00f3 t\u1ef7 l\u1ec7 hao m\u00f2n ho\u1eb7c s\u1ed1 n\u0103m s\u1eed d\u1ee5ng tr\u00f9ng kh\u1edbp v\u1edbi lo\u1ea1i t\u00e0i s\u1ea3n c\u0169 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n.<img decoding=\"async\" class=\"alignnone size-full wp-image-29065\" src=\"\/tai-san\/wp-content\/uploads\/2025\/02\/2025-02-19_9-47-33.jpg\" alt=\"\" width=\"885\" height=\"434\" srcset=\"\/tai-san\/wp-content\/uploads\/2025\/02\/2025-02-19_9-47-33.jpg 885w, \/tai-san\/wp-content\/uploads\/2025\/02\/2025-02-19_9-47-33-300x147.jpg 300w, \/tai-san\/wp-content\/uploads\/2025\/02\/2025-02-19_9-47-33-768x377.jpg 768w, \/tai-san\/wp-content\/uploads\/2025\/02\/2025-02-19_9-47-33-50x25.jpg 50w, \/tai-san\/wp-content\/uploads\/2025\/02\/2025-02-19_9-47-33-60x29.jpg 60w, \/tai-san\/wp-content\/uploads\/2025\/02\/2025-02-19_9-47-33-100x49.jpg 100w\" sizes=\"(max-width: 885px) 100vw, 885px\" \/><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y gi\u00fap anh\/ch\u1ecb khi \u0111\u00e3 t\u00ednh hao m\u00f2n n\u0103m 2023 kh\u00f4ng b\u1ecb \u1ea3nh h\u01b0\u1edfng v\u1ec1 d\u1eef li\u1ec7u khi c\u1eadp nh\u1eadt l\u00ean Th\u00f4ng t\u01b0 23\/2023\/TT-BTC cho n\u0103m 2023 \u0110\u1ea7u n\u0103m 2024, m\u1ed9t s\u1ed1 \u0111\u01a1n v\u1ecb \u0111\u00e3 ho\u00e0n th\u00e0nh b\u00e1o c\u00e1o n\u0103m 2023 theo Th\u00f4ng t\u01b0 45\/2018\/TT-BTC&#8230;<\/p>\n","protected":false},"author":2,"template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[219],"ht-kb-tag":[],"class_list":["post-28787","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r53"],"_links":{"self":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/28787","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\/28787\/revisions"}],"predecessor-version":[{"id":34587,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/28787\/revisions\/34587"}],"wp:attachment":[{"href":"\/tai-san\/wp-json\/wp\/v2\/media?parent=28787"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-category?post=28787"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-tag?post=28787"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}