{"id":37331,"date":"2025-11-13T10:02:20","date_gmt":"2025-11-13T03:02:20","guid":{"rendered":"https:\/\/qltshelp.misa.vn\/?post_type=ht_kb&#038;p=37331"},"modified":"2025-11-28T10:44:36","modified_gmt":"2025-11-28T03:44:36","slug":"nguyen-tac-xac-dinh-nguyen-gia-tai-san","status":"publish","type":"ht_kb","link":"\/tai-san\/knowledge-base\/nguyen-tac-xac-dinh-nguyen-gia-tai-san\/","title":{"rendered":"Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang <strong data-start=\"262\" data-end=\"292\">nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong> r\u1ea5t quan tr\u1ecdng v\u00ec l\u00e0 c\u0103n c\u1ee9 t\u00ednh kh\u1ea5u hao v\u00e0 ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n.<br data-start=\"373\" data-end=\"376\" \/><br \/>\nB\u00e0i vi\u1ebft n\u00e0y gi\u00fap anh\/ch\u1ecb <strong data-start=\"404\" data-end=\"446\">hi\u1ec3u r\u00f5 nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1<\/strong> \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n<h3>2. Quy \u0111\u1ecbnh chung v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n<\/h3>\n<p>Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i th\u00f4ng t\u01b0 <strong>23\/2023\/TT-BTC<\/strong> <em>(thay th\u1ebf Th\u00f4ng t\u01b0 45\/2018\/TT-BTC)<\/em> v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 TSC\u0110:<\/p>\n<blockquote>\n<p><span style=\"font-size: 12pt;\"><strong>Nguy\u00ean gi\u00e1 TSC\u0110<\/strong> = Gi\u00e1 mua ghi tr\u00ean h\u00f3a \u0111\u01a1n \u2796 C\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c gi\u1ea3m gi\u00e1 (n\u1ebfu c\u00f3) \u2795 Chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1, l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed \u2795 C\u00e1c kho\u1ea3n thu h\u1ed3i \u0111\u01b0\u1ee3c (ph\u1ebf li\u1ec7u, s\u1ea3n ph\u1ea9m ch\u1ea1y th\u1eed, n\u1ebfu c\u00f3) \u2795 C\u00e1c kho\u1ea3n thu\u1ebf v\u00e0 l\u1ec7 ph\u00ed ph\u1ea3i n\u1ed9p (tr\u1eeb thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c ho\u00e0n l\u1ea1i) \u2795 Chi ph\u00ed kh\u00e1c (n\u1ebfu c\u00f3).<\/span><\/p>\n<\/blockquote>\n<ul style=\"list-style-type: circle;\">\n<li>Chi ph\u00ed kh\u00e1c (n\u1ebfu c\u00f3) l\u00e0 c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c giao, \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n m\u00e0 c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 chi ra t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o s\u1eed d\u1ee5ng.<\/li>\n<li><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh chi ph\u00ed chung cho nhi\u1ec1u t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00ec c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ph\u00e2n b<\/span><span lang=\"EN-US\">\u1ed5<\/span><span lang=\"EN-US\">\u00a0<\/span><span lang=\"VI\">chi ph\u00ed cho t\u1eebng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo ti\u00eau ch\u00ed cho ph\u00f9 h\u1ee3p (nh\u01b0: s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb ghi tr\u00ean h\u00f3a \u0111\u01a1n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u00e1t sinh chi ph\u00ed chung&#8230;).<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #ff0000;\">L\u01b0u \u00fd:<\/span> \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ti\u1ebfp nh\u1eadn t\u1eeb \u0111\u01a1n v\u1ecb kh\u00e1c, anh\/ch\u1ecb c\u1ea7n ghi nh\u1eadn nguy\u00ean gi\u00e1 \u0111\u00fang theo nguy\u00ean gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e0n giao\/ti\u1ebfp nh\u1eadn c\u1ee7a t\u00e0i s\u1ea3n.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh r\u1ea5t quan tr\u1ecdng v\u00ec l\u00e0 c\u0103n c\u1ee9 t\u00ednh kh\u1ea5u hao v\u00e0 ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n. B\u00e0i vi\u1ebft n\u00e0y gi\u00fap anh\/ch\u1ecb hi\u1ec3u r\u00f5 nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang theo&#8230;<\/p>\n","protected":false},"author":121,"template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[155],"ht-kb-tag":[],"class_list":["post-37331","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-tai-san-cau-hoi-thuong-gap"],"_links":{"self":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/37331","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":4,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/37331\/revisions"}],"predecessor-version":[{"id":38247,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/37331\/revisions\/38247"}],"wp:attachment":[{"href":"\/tai-san\/wp-json\/wp\/v2\/media?parent=37331"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-category?post=37331"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-tag?post=37331"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}